The following are to be allocated to the legal reserve instead of the amount specified in section 150 (2):
1. if a profit and loss absorption agreement exists: that amount of the surplus for the year, arising without the transfer of the profits and reduced by any loss carried forward from the preceding year, that is necessary in order to uniformly replenish the legal reserve, while adding capital reserve within the first five financial years commencing during the existence of the agreement or after the implementation of a capital increase, such that they are at least equivalent to one tenth of the capital stock or whichever greater part of the capital stock is specified in the by-laws, at a minimum, however, the amount specified in no. 2;
2. if an agreement as to the partial absorption of profit and loss exists: that amount of the surplus for the year, arising without the transfer of the profits and reduced by any loss carried forward from the preceding year, that would have to be allocated to the legal reserve pursuant to section 150 (2);
3. if a control agreement exists, without the company also being obligated to transfer its entire profits: that amount that is required to replenish the legal reserve pursuant to no. 1, at a minimum, however, the amount specified in section 150 (2) or, if the company is obligated to transfer parts of its profits, the amount specified in no. 2.