An independent expert's report on consideration other than in cash is often not needed where an independent expert's report protecting the interests of shareholders or creditors also has to be drawn up in the context of the merger or the division.
Is minic nach dteastaíonn tuarascáil ó shaineolaí neamhspleách ar chomaoin seachas in airgead tirim más rud é nach mór tuarascáil ó shaineolaí neamhspleách lena gcosnaítear leasanna scairshealbhóirí nó creidiúnaithe a tharraingt suas freisin i gcomhthéacs an chumaisc nó na deighilte.