(1) A division report by separation will be required only if, according to section 164 (1), the division by separation requires government approval or if it is contingent, within the lifetime of the founder, on the founder’s consent.
(2) Inasmuch as the division by separation requires government approval or is contingent on the consent of the founder under section 164 (1), the division report by separation is to be transmitted to the competent government authority and to the founder.