(1) Where a commercial association being acquired has not been entered in a Commercial Register, its management board is to give notice of the impending merger by publication in the Official Gazette (Bundesanzeiger). The notice by publication in the Official Gazette takes the stead of an entry being made in the register. It is to include the note that the merger will take effect only upon its being entered in the register maintained at the seat of the acquiring legal entity. Sections 16 and 17 (1) as well as section 19 subsection (1) sentence 2 and subsections (2) and (3) are not to be applied inasmuch as these provisions concern the application for entry in the register of an association being acquired and its entry in same.
(2) The closing balance sheet of such association being acquired is to be attached to the application for entry in the register maintained at the seat of the acquiring legal entity.