Purchase of treasury shares of stock by third parties

A third party acting in their own name but for the account of the company may only purchase or possess shares of stock in the company insofar as the company would be permitted to do so pursuant to section 71 (1) nos. 1 to 5, 7, 8 and (2). The same applies to the purchase or possession of shares of stock in the company by a controlled enterprise, or an enterprise in which the company holds a majority of the ownership interest, as well as to the purchase or possession by a third party acting in their own name, but for the account of a controlled enterprise or an enterprise in which the company holds a majority of the ownership interest. In computing the portion of the capital stock pursuant to section 71 (2) sentence 1 and section 71c (2), these shares are considered shares of stock in the company. In all other cases, section 71 (3) and (4) and sections 71a to 71c apply accordingly. The third party or the enterprise is to procure ownership in the shares of stock to the company should the company so demand. The company is to provide reimbursement for the equivalent value of the shares of stock.