(1) The cash settlement must be in keeping with the circumstances of the legal entity being acquired as given at the time the merger resolution is adopted. Section 15 (2) is to be applied accordingly to the cash settlement.
(2) In all cases, merger auditors are to review whether the cash settlement intended to be offered is adequate. Sections 10 to 12 are to be applied accordingly. The parties entitled to the compensation may waive having the review performed or the audit report drawn up; such declarations of waiver are to be recorded by a notary.