(1) The merger agreement, or its draft, additionally is to determine, for each holder of shares in a legal entity being acquired, the nominal amount of the business shares that the acquiring limited liability company is to allot to that holder of shares. The nominal amount may be specified as an amount deviating from that amount that is allocable to the shares of stock in a stock corporation being acquired, or public partly limited partnership being acquired, as a pro-rated amount of its capital stock. The nominal amount must be denominated in full euros.
(2) If the business shares to be allotted are to be created by way of a capital increase and are to be endowed with other rights and obligations than the other business shares in the acquiring limited liability company, then these deviations likewise are to be established in the merger agreement or in its draft.
(3) Where it is intended to allot pre-existing business shares in the acquiring company to holders of shares in a legal entity being acquired, the holders of shares and the nominal amounts of the business shares that it is intended to allot to them must be separately specified in the merger agreement or in its draft.