(1) Where a company issues different classes of shares in connection with profit dividends, it shall determine in the articles of incorporation particulars concerning the dividends of profits, such as the types of assets to be distributed for shareholders of different classes of shares, methods of determining the value of such assets, conditions for the distribution of profits, etc.
(2) Where a company issues different classes of shares in connection with the distribution of surplus assets, it shall determine in the articles of incorporation particulars concerning the distribution of surplus assets, such as the types of surplus assets, methods of determining the value of such surplus assets, and other matters regarding the distribution of surplus assets.[This Article Newly Inserted by Act No. 10600, Apr. 14, 2011]