一、隐性实物出资(一)《股份公司法》第27条第1款和第3款判决要旨:3如果股份公司在设立时从其中一位设立股东或者由其控制的企业处接收一项财产标的(本案中为仓库),并且为此所支付的对价超过该出资义务人所认购的出资额,就构成实物出资和实物接收组合形式的混合实物出资。如果该种形式的出资缴纳是一项不可分割的给 I. Implicit In-kind Contributions (a) Article 27 Paragraphs 1 and 3 of the Joint-Stock Company Act Decisions: 3 If a joint-stock company, at the time of establishment, receives one of the shareholders who is or is under the control of a shareholder Property (in this case, the warehouse), and the consideration paid for this purpose exceeds the amount of capital subscribed by the obligor, a mixed physical contribution is made in the form of in-kind contribution and in-kind takeover. If this form of contribution to pay is an indivisible