(1) The following are to be attached to the application for entry in the register, as executed copies or publicly certified copies or, insofar as they need not be recorded by a notary, as the original or a copy thereof: the merger agreement; the records of the merger resolutions; the declarations of consent required by the present Act to be given by individual holders of shares, including the declarations of consent by those holders of shares who did not appear at the assembly; the merger report; the audit report; or the declarations of waiver in accordance with section 8 (3), section 9 (2), section 12 (3), section 54 (1) sentence 3 or section 68 (1) sentence 3; as well as proof of the merger agreement, or its draft, having been forwarded in due time to the competent works council.
(2) Furthermore, a balance sheet of each of the legal entities being acquired (closing balance sheet) is to be attached to the application for entry in the register maintained at the seat of each of said legal entities. The provisions governing the annual balance sheet and its audit apply accordingly to this balance sheet. No notice by publication is required. The court maintaining the register may enter the merger in the register solely if the balance sheet has been drawn up as per a cut-off date preceding the application for entry in the register by no more than eight months.