Delaware Code § 5-1534

Par value of capital stock; payment for and issuance thereof; increase and reduction in such stock
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The capital stock shall be divided into shares of a stated par value. No business shall be transacted by the corporation until the whole
amount of its capital stock is subscribed for and actually paid in cash. No stock shall be issued by any corporation until the par value
thereof shall be fully paid in cash. Any corporation may, subject to the approval of the State Bank Commissioner, increase or reduce its
capital stock in the manner hereinafter provided.

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