(1) The statutory provisions regarding the formation of legal reserve, regarding their appropriation and regarding the allocation of amounts to the legal reserve are not to be applied to integrated companies.
(2) Sections 293 to 296 and sections 298 to 303 are not to be applied to a profit and loss absorption agreement, a profit pool or an agreement as to the partial absorption of profit and loss in place between the integrated company and the principal company. The agreement, its amendment and its cancellation must be made in writing. At a maximum, the net income accruing without the transfer of profits may be transferred as profits. The agreement ends at the latest as per the end of the financial year in which the integration ends.
(3) The principal company is under obligation to offset any net loss otherwise arising for the integrated company insofar as this exceeds the amount of the capital reserve and of the retained earnings.