(1) Prior to the general assembly being convened that is to adopt a resolution in accordance with section 13 (1) regarding the consent to the merger agreement, an expert opinion is to be obtained from the confederation responsible for auditing cooperative societies regarding each of the cooperative societies involved, said expert opinion determining whether the merger is reconcilable with the interests of the respective cooperative society’s members and creditors (audit opinion). The audit opinion may be drawn up also as a common audit opinion for several cooperative societies involved.
(2) Where the pre-requisites set out in Article 25 (1) of the Introductory Act of the Commercial Code in the version of Article 21 section 5 (2) of the Act of 25 July 1988 (published in the Federal Law Gazette I, p. 1093) are met, the audit of the merger (sections 9 to 12) regarding the legal entities set out therein also may be performed by the confederation responsible for auditing cooperative societies that has jurisdiction.