+Artikolu 9c 3.

Artikolu 9c 3.

L-Istati Membri jistgħu jipprovdu li t-tħabbira pubblika msemmija fil-paragrafu 2 tkun akkumpanjata b’rapport li jivvaluta jekk it-tranżazzjoni hijiex ġusta u raġonevoli jew le mill-perspettiva tal-kumpanija u tal-azzjonisti li mhumiex parti relatata, inklużi l-azzjonisti minoritarji, u li jispjega s-suppożizzjonijiet li huwa bbażat fuqhom flimkien mal-metodi użati.

Ir-rapport għandu jitfassal minn wieħed minn dawn li ġejjin:

(a) 

parti terza indipendenti;

(b) 

il-korp amministrattiv jew superviżorju tal-kumpanija;

(c) 

il-kumitat tal-awditjar jew kwalunkwe kumitat li fil-maġġoranza tiegħu jkun magħmul minn diretturi indipendenti.

L-Istati Membri għandhom jiżguraw li l-partijiet relatati ma jiħdux sehem fit-tħejjija tar-rapport.

1. Ħarsa ġenerali

,

1.1 Referenzi

1.2 Rekwiżiti identifikati

1.3 Standards relatati

2. Rekwiżiti identifikati

Rekwiżiti

3. Standards relatati

Standards
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