+Article 86f Independent expert report
---+Article 86f 1.
---+Article 86f 2.
---+Article 86f 3.
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Article 86f Independent expert report
1. Panoramica
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Regolamentazione |
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Article 86f 1.
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Member States shall ensure that an independent expert examines the draft terms of cross-border conversion and draws up a report for members. That report shall be made available to the members not less than one month before the date of the general meeting referred to in Article 86h. Depending on the law of the Member State, the expert may be a natural or legal person.
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Article 86f 2.
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The report referred to in paragraph 1 shall in any case include the expert’s opinion as to whether the cash compensation is adequate. When assessing the cash compensation, the expert shall consider any market price of the shares in the company prior to the announcement of the conversion proposal or the value of the company excluding the effect of the proposed conversion, as determined in accordance with generally accepted valuation methods. The report shall at least:
(a)
indicate the method or methods used to determine the cash compensation proposed;
(b)
state whether the method or methods used are adequate for the assessment of the cash compensation, indicate the value arrived at using such methods and give an opinion on the relative importance attributed to those methods in arriving at the value decided on; and
(c)
describe any special valuation difficulties which have arisen.
The expert shall be entitled to obtain from the company all information necessary for the discharge of the duties of the expert.
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Article 86f 3.
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Neither an examination of the draft terms of cross-border conversion by an independent expert nor an independent expert report shall be required if all the members of the company have so agreed. Member States may exclude single-member companies from the application of this Article.
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1.1 Riferimenti
1.2 Requisiti identificati
1.3 Standard correlati
2. Requisiti identificati
Requisiti
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Requisito |
3. Standard correlati
- Builddate: 12.08.2022 00:00:00 -Doknr: CELEX:32017L1132
- EULAW -
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