(1) Where an external audit of the formation is forgone pursuant to section 33a, this is to be declared in the application for registration. The object of each contribution in kind or acquisition of assets is to be described. The application for registration must include the declaration that the value of the contributions in kind or acquisitions of assets is at least equivalent to the minimum issue price of the shares of stock to be allotted in return for said contributions or acquisitions, or to the value of the performance to be provided therefor. The value, the source of the valuation, and the valuation method applied are to be stated.
(2) Furthermore, the parties filing the application for registration also are to give an assurance that they have not become aware of any exceptional circumstances that, in the course of the last three months prior to the day on which the securities or money market instruments in fact were contributed, might have significantly influenced the weighted average price of said securities or money market instruments within the meaning of section 33a (1) no. 1, nor of any circumstances indicating that as a result of new circumstances, or circumstances that have become newly known, the fair value for the assets within the meaning of section 33a (1) no. 2 is significantly lower, on the date on which they in fact were contributed, than the value assumed by the expert.
(3) The following are to be attached to the application for registration:
1. documents regarding the assessment of the weighted average price at which the securities or money market instruments to be contributed were traded on an organised market in the course of the last three months prior to the day on which they in fact were contributed,
2. any expert opinion on which the valuation is based in the cases governed by section 33a (1) no. 2.