16. In the course of the assessment referred to in paragraph 15, due regard should be given to the …

In the course of the assessment referred to in paragraph 15, due regard should be given to the information available to each of the parties at the time when the transaction is entered into, and not to such information as becomes available thereafter.

1. Forbhreathnú

1.1 Tagairtí

1.2 Ceanglais aitheanta

1.3 Caighdeáin ghaolmhara

2. Ceanglais aitheanta

3. Caighdeáin ghaolmhara

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