(1) The articles of association should specify the conditions under which additional calls or apportionments may be levied, in particular, to what extent other covering funds, such as the founders' fund or reserves, must first be used.
(2) The articles of association should further specify how the additional calls or apportionments are levied and collected.
Part 2 · Provisions for direct insurance and reinsurance › Chapter 4 · Mutual insurance associations › Section 182
Levying of apportionments and additional calls
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