The provisions of this Part are to be applied accordingly to a cross-border division for purposes of absorption within the meaning of section 320 (1) no. 2 if the company being acquired and the acquiring companies
1. employ, in the case of a division of a domestic company, in each case during the six months prior to publication of the draft terms of the division, on average fewer than 400 employees,
2. employ, in the case of an absorption by a domestic company, in each case during the six months prior to publication of the draft terms of the division, on average fewer employees than four fifths of the number relevant for co-determination under the laws of the state by which the company being acquired is governed.
If particular aspects result from the circumstance that several companies are involved, then the stipulations of Part 1 on the cross border are to be applied accordingly as a subsidiary source of law.