Article 137 2.

the type, name and registered office of each of the companies involved in the division;

the share exchange ratio and the amount of any cash payment;

the terms relating to the allotment of shares in the recipient companies;

the date from which the holding of such shares entitles the holders to participate in profits and any special conditions affecting that entitlement;

the date from which the transactions of the company being divided shall be treated for accounting purposes as being those of one or other of the recipient companies;

the rights conferred by the recipient companies on the holders of shares to which special rights are attached and the holders of securities other than shares, or the measures proposed concerning them;

any special advantage granted to the experts referred to in Article 142(1) and members of the administrative, management, supervisory or controlling bodies of the companies involved in the division;

the precise description and allocation of the assets and liabilities to be transferred to each of the recipient companies;

the allocation to the shareholders of the company being divided of shares in the recipient companies and the criterion upon which such allocation is based.