Where it is required, in order to implement the partial division or the division by separation, to reduce the capital stock of a stock corporation being acquired or a public partly limited partnership being acquired, this may be done also in simplified form. Where the capital stock is reduced, the partial division or the division by separation may be entered in the register only after the implementation of the reduction of the capital stock has been entered in the register.
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Part 2 · Special provisions › Division 2 · Division involving stock corporations and public partly limited partnerships › Section 145
Reduction of the capital stock
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