Member States may decide not to apply this Article to the formation of a new company by way of merger or division where a report by one or more independent experts on the draft terms of merger or division is drawn up.
Féadfaidh na Ballstáit a chinneadh gan an tAirteagal seo a chur i bhfeidhm maidir le foirmiú cuideachta nua trí bhíthin cumaisc nó deighilte i gcás ina ndéanann saineolaí neamhspleách amháin nó níos mó tuarascáil maidir le dréacht-téarmaí an chumaisc nó na deighilte a tharraingt suas.