The management or administrative organ of each of the merging companies shall draw up a report intended for the members explaining and justifying the legal and economic aspects of the cross-border merger and explaining the implications of the cross-border merger for members, creditors and employees.
Déanfaidh orgán bainistíochta nó riaracháin gach cinn de na cuideachtaí atá ag cumasc tuarascáil a tharraingt suas atá beartaithe do na comhaltaí ina dtugtar míniú agus bonn cirt le gnéithe dlíthiúla agus eacnamaíocha an chumaisc thrasteorann agus ina dtugtar míniú ar impleachtaí an chumaisc thrasteorann do chomhaltaí, do chreidiúnaithe agus d'fhostaithe.