+Article 23 Explanation and justification of the terms of merger

Article 23 Explanation and justification of the terms of merger

Article 23

Explanation and justification of the terms of merger

The administrative or management organs of each merging cooperative shall draw up a detailed written report explaining and justifying the draft terms of merger from a legal and economic viewpoint and in particular the share-exchange ratio. The report shall also indicate any special valuation difficulties.

1. Overview

Summary	Regulation

1.1 References

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

Requirements
Source	Requirement

3. Related Standards

Standards
Source	Requirement

Builddate: 21.08.2003 00:00:00 -Doknr: CELEX:32003R1435
EULAW -
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