(1) In the case of a partial transfer under section 175 no. 2 letter (b), 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 mutual insurance company and the provisions of Book 3 applying to acquiring stock corporations in the case of a full division, partial division, or division by separation 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.