(1) The management boards of both confederations are to apply jointly and without undue delay, insofar as their respective confederation has been entered in a register, for the merger to be entered in the register maintained at the seat of each confederation. Where the confederation being acquired has not been entered in a register, section 104 is to be applied accordingly.
(2) Furthermore, the management boards are to jointly notify the supreme authorities at the Land level competent for conferring the right to perform audits that the merger has been entered in the register, and are to do so without undue delay.
(3) The management board of the acquiring confederation is to notify the members of the entry in the register without undue delay.