The consideration referred to in paragraph 1 shall be the subject of a report drawn up before the increase in capital is made by one or more experts who are independent of the company and appointed or approved by an administrative or judicial authority.
Beidh an chomaoin dá dtagraítear i mír 1 mar ábhar tuarascála a dhréachtófar roimh do shaineolaí amháin nó níos mó, atá neamhspleách ón gcuideachta agus a cheapfaidh nó a fhormheasfaidh údarás riaracháin nó breithiúnach, an caipiteal a mhéadú.