Division for purposes of new formation while maintaining the ratio of ownership interests

Where the shares of stock in the new stock corporation or in the new stock corporations (section 123 (1) no. 2, subsection (2) no. 2) are allotted in the same ratio as the ownership interest held by the stockholders in the stock corporation being acquired, sections 8 to 12 as well as section 63 (1) nos. 3 to 5 are not to be applied.