The administrative or management bodies of each of the merging companies shall draw up a detailed written report explaining the draft terms of merger and setting out the legal and economic grounds for them, in particular the share exchange ratio.
Déanfaidh comhlachtaí riaracháin nó bainistíochta gach ceann de na cuideachtaí atá ag cumasc tuarascáil mhionsonraithe a tharraing suas i scríbhinn lena míneofar dréacht-téarmaí an chumaisc agus lena leagfar amach na forais dhlíthiúla agus eacnamaíocha ina leith, go háirithe cóimheas malartaithe scaireanna.