(1) Section 69 is to be applied with the proviso that in all cases, an audit of the contribution in kind is to be performed in accordance with section 183 (3) of the Stock Corporation Act; section 183a of the Stock Corporation Act is to be applied.
(2) If appropriate, the division report is to refer to the report on the audit of the contributions in kind made to an acquiring stock corporation in accordance with section 183 (3) of the Stock Corporation Act while also naming the register with which this report is to be lodged.