The experts' report referred to in paragraph 1 shall contain at least a description of each of the assets comprising the consideration as well as of the methods of valuation used and shall state whether the values arrived at by the application of those methods correspond at least to the number and nominal value or, where there is no nominal value, to the accountable par and, where appropriate, to the premium on the shares to be issued for them.
Beidh sa tuarascáil ó na saineolaithe dá dtagraítear i mír 1, ar a laghad, tuairisc ar gach ceann de na sócmhainní atá sa chomaoin chomh maith le tuairisc ar na modhanna luachála ar baineadh leas astu agus beidh ráite inti cibé arb ionann ar a laghad an uimhir agus an luach ainmniúil agus na luachanna ar thángthas orthu trí na modhanna sin a chur i bhfeidhm nó, i gcás nach ann do luach ainmniúil, arb ionann iad agus an parluach cuntasach, agus, i gcás inarb iomchuí, arb ionann iad agus an phréimh ar na scaireanna a bheidh le heisiúint dóibh.