(1) In the case of a partial transfer in accordance with section 175 no. 2 letter (a), and unless the following provisions lead to a different conclusion, the provisions of Book 3 applying to full divisions, partial divisions, or divisions by separation for purposes of absorption of parts of a stock corporation, and the provisions of Book 3 applying to acquiring mutual insurance companies in the event of the full division, partial division, or division by separation of parts of their assets are to be applied accordingly to the legal entities involved, as are the provisions of Book 2 that are declared in Book 3 to be accordingly applicable to comparable procedures.
(2) Section 176 (2) to (4) as well as section 178 (3) are to be applied accordingly.