(1) Section 73 (1) and (2) of the Stock Corporation Act applies accordingly to the exchange of the shares of stock in a company being acquired; in the event of shares of stock in this company being merged, section 226 (1) and (2) of the Stock Corporation Act governing the cancellation of stock applies accordingly. No approval by the court is required.
(2) Where the acquiring legal entity likewise is a stock corporation, section 73 (3) of the Stock Corporation Act furthermore applies accordingly, as does, in the case of shares of stock being merged, section 73 (4) and section 226 (3) of the Stock Corporation Act.