(1) If investments which have yet to be subscribed to after a capital increase exist, directors and auditors shall be deemed to have jointly subscribed to such investments. <Amended by Act No. 1212, Dec. 12, 1962; Act No. 10600, Apr. 14, 2011>
(2) If the full payment of a capital investment or the transfer of the asset which is the subject matter of an investment in kind has not been made after the capital increase, directors and auditors are jointly and severally liable to pay such incomplete payment or the value of the asset yet to be transferred. <Amended by Act No. 1212, Dec. 12, 1962; Act No. 10600, Apr. 14, 2011>
(3) The provisions of Article 551 (3) shall apply mutatis mutandis in cases falling under the preceding paragraph. <Amended by Act No. 1212, Dec. 12, 1962>