(1) If the acquiring company increases its capital stock in order to implement the merger, then section 182 (4), section 184 (1) sentence 2 sections 185, 186, 187 (1), and section 188 (2) and (3) no. 1 of the Stock Corporation Act are not to be applied; the contribution in kind is to be audited pursuant to section 183 (3) of the Stock Corporation Act only – where the legal entities being acquired have the legal form of a partnership having legal capacity or of an association having legal capacity – if assets were itemised in the closing balance sheet of a legal entity being acquired at a higher value than in its last annual balance sheet, if the values carried in a closing balance sheet are not itemised as acquisition costs in the annual balance sheets of the acquiring company, or if the court harbours doubts as to whether the value of the contribution in kind in fact will amount to the lowest issue price of the shares of stock to be allotted in return for said contribution in kind. This will apply also in those cases in which the capital stock is increased by the issuance of new shares of stock on the basis of the authorisation pursuant to section 202 of the Stock Corporation Act. In such event, moreover, section 203 (3) of the Stock Corporation Act is not to be applied. The merger auditor may be appointed as auditor.
(2) Besides the documents designated in section 188 (3) nos. 2 and 3 of the Stock Corporation Act, the merger agreement and the records of the merger resolutions are to be attached, as executed copies or as publicly certified copies, to the application for entry in the register of the capital increase.
(3) Section 14 (2) applies accordingly to the resolution as to the capital increase under subsection (1).