Unless the stipulations of the present Book lead to a different conclusion, the provisions of Book 2 are to be applied to the division with the following exceptions:
1. to the exception of section 62 (5),
2. in the case of full divisions, to the exception of sections 9 (2) and 12 (3), in each case read in conjunction with section 8 (3) sentence 3 no. 1 letter (a),
3. in the case of partial divisions and divisions by separation, to the exception of section 18,
4. in the case of divisions by separation, to the exception of sections 29 to 34, of section 54 (1) sentence 1, section 68 (1) sentence 1 and section 71, and for the holders of shares in the legal entity being acquired, to the exception of section 14 (2) and of section 15.
In the case of divisions by separation, no audit in the sense of sections 9 to 12 is performed. In the case of partial divisions, section 133 is to be applied for the liability provided for in section 29.
(2) The legal entity being acquired takes the stead of the legal entities being acquired, while the acquiring legal entities or new legal entities will, if appropriate, take the stead of the acquiring legal entity or new legal entity.