+Article 27
---+Article 27 1.
---+Article 27 2.

Article 27

1. Forbhreathnú

,
Article 27 1.
A merger and the simultaneous formation of an SE shall take effect on the date on which the SE is registered in accordance with Article 12.
Article 27 2.
The SE may not be registered until the formalities provided for in Articles 25 and 26 have been completed.

1.1 Tagairtí

1.2 Ceanglais aitheanta

1.3 Caighdeáin ghaolmhara

2. Ceanglais aitheanta

Ceanglais

3. Caighdeáin ghaolmhara

Caighdeáin