Contributions

(1) The articles of association must specify whether expenditure is to be covered by one-off or recurring contributions levied in advance, or by contributions apportioned as needed.
(2) Where contributions are to be levied in advance, the articles of association must further specify whether additional calls are reserved or excluded; where they are to be excluded, it must additionally be specified whether the insurance claims may be reduced.
(3) The articles of association may set a maximum amount for additional calls and apportionments. A restriction under which additional calls or apportionments may be levied only to cover members' insurance claims is not permissible.