Delaware Code § 5-746

Par value of stock; payment for and issuance; increase and reduction
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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 in cash. No stock shall be issued by any corporation until the par value
thereof shall be fully paid in 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. In the case of a reduction, the capital stock shall not be reduced to less than the amount
required by § 745 of this title.

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