The meeting shall reduce the value of noncash contributions or of special benefits only
unanimously by the subscribers and with the express consent of the contributor or the beneficiary.
The consent of the contributor or of the beneficiary shall be mentioned in the minutes where the
value given the goods contributed or the special benefits provided for is different from the value
adopted by the shares valuer. The shareholders and the directors or the managing director, as
the case may be, shall be jointly liable vis-à-vis third parties for a period of five years for the
value given the contributions and/or the special benefits.
Official translation
Spot-checked
In force from 17 April 1997
Source page 100