Founder members, members of the board of directors and all persons involved in establishing the company are liable both to the company and to the individual shareholders and creditors for the losses arising where they:

1.⁶³²

wilfully or negligently conceal, disguise or give inaccurate or misleading information in the articles of association, an incorporation report or a capital increase report on contributions in kind or the granting of special privileges to shareholders and other persons, or otherwise act unlawfully in approving such a measure;

2.

wilfully or negligently induce the entry of the company in the commercial register on the basis of a certificate or deed containing inaccurate information;

3.

knowingly contribute to the acceptance of subscriptions from insolvent persons.