(1) Section 218 is to be applied accordingly to the resolution on change of legal form. Stipulations regarding special benefits, formation expenses, contributions in kind, and acquisitions of assets that are set out in the articles of association or in the by-laws of the company changing its legal form are to be included in the articles of association or in the by-laws of the company in its new legal form. Section 26 (4) and (5) of the Stock Corporation Act remains unaffected.
(2) The provisions of other acts concerning the modification of the nominal capital or of the capital stock remain unaffected.
(3) The articles of association or the by-laws of the company in its new legal form may specify the amount of the nominal capital or capital stock allocable to the shares in a different amount than that of the shares in the company changing its legal form. In the case of a limited liability company, it must be denominated in full euros.