the date from which the transactions of the merging companies will be treated for accounting purposes as being those of the company resulting from the cross-border merger;
an dáta óna gcaithfear le hidirbhearta na gcuideachtaí atá ag cumasc chun críocha cuntasaíochta mar idirbhearta de chuid na cuideachta a thiocfaidh as an gcumasc trasteorann;