Shares issued for cash shall be shares whose amount is paid up in cash or by set-off of certain,
liquid and due claims on the company, shares which are issued following the incorporation of
reserves, profits or issue premiums and shares whose amount is made up in part of an
incorporation of reserves, profits or issue premiums and in part of an issue for cash. Shares
issued for cash shall be fully paid up during subscription.
All the other shares shall be non-cash shares.
Official translation
Spot-checked
In force from 17 April 1997
Source page 164