(1) In the case of a full transfer in accordance section 175 no. 2 letter (b), and unless the following provisions lead to a different conclusion, the provisions of Book 2 applying to the merger by absorption of a mutual insurance company and the provisions of Book 2 applying to an acquiring stock corporation in the case of a merger are to be applied accordingly to the legal entities involved.
(2) Section 176 (2) to (4) as well as section 178 (3) are to be applied accordingly.
(3) Where, pursuant to the by-laws of the mutual insurance company, a member or a third party is entitled to an irrevocable right to the surplus on winding-up, or a part thereof, the resolution adopted on the asset transfer will require the consent of the member or the third party; such consent must be recorded by a notary.