The share capital may also be increased through conversion of freely disposable equity capital.
The equity capital used to meet the amount of the increase is shown:
in the annual accounts as approved by the general meeting and audited by a licensed auditor; or
in an interim account audited by a licensed auditor, provided the balance sheet date at the time of the resolution of the general meeting is more than six months in the past.
The articles of association must indicate that the capital increase was made by converting freely disposable equity capital.
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