(1) Where the formation involves contributions in kind or acquisitions of assets (section 33 (2) no. 4), its audit by formation auditors may be forgone insofar as it is intended to contribute the following:
1. transferable securities or money market instruments within the meaning of section 2 (1) and (2) of the Securities Trading Act, provided such securities or instruments are valued at the weighted average price at which they were traded, in the course of the last three months prior to the day on which they in fact were contributed, on one or several organised markets within the meaning of section 2 (11) of the Securities Trading Act,
2. other assets than those set out in no. 1, if a valuation is used as basis that an independent expert having sufficient prior training and experience has identified in accordance with generally accepted valuation principles, using the fair value, and if the valuation cut-off date does not precede by more than six months the date on which the contribution was in fact made.
(2) Subsection (1) is not to be applied if the weighted average price of the securities or money market instruments (subsection (1) no. 1) has been significantly influenced by exceptional circumstances, or if it is to be assumed that due to new circumstances, or circumstances that have become newly known, the fair value of the other assets (subsection (1) no. 2) will be significantly lower, on the day on which they in fact were contributed, than the value assumed by the expert.