The merger agreement, or its draft, is to be audited for each stock corporation as provided for by sections 9 to 12. Section 9 (2) and section 12 (3) read in conjunction with section 8 (3) sentences 1 and 2 apply with the proviso that the waiver by all holders of shares in all legal entities involved is required.
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Part 2 · Special provisions › Division 3 · Merger involving stock corporations › Section 60
Audit of the merger; appointment of the merger auditors
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