(1) Subject to section 57l (2), a capital increase may be effected by creating new shares or by increasing the nominal value of the shares. The new shares and the shares whose nominal value is increased must be made out in a full euro amount.
(2) The resolution to increase the share capital must state the type of capital increase. If the capital increase is to be effected by increasing the nominal value of the shares, the increase is to be determined so that no amounts are allotted to any shares whose nominal value is being increased which cannot be covered by increasing the nominal value of the share.