1. The information to be provided in accordance with Regulation 61(3) to the unit-holders of the merging UCITS shall also include -
(a) details of any differences in the rights of unit-holders of the merging UCITS before and after the proposed merger takes effect,
(b) if the key investor information of the merging UCITS and the receiving UCITS show synthetic risk and reward indicators in different categories, or identify different material risks in the accompanying narrative, a comparison of those differences,
(c) a comparison of all charges, fees and expenses for both UCITS, based on the amounts disclosed in their respective key investor information,
(d) if the merging UCITS applies a performance-related fee, an explanation of how it will be applied up to the point at which the merger becomes effective,
(e) if the receiving UCITS applies a performance-related fee, how it will subsequently be applied to ensure fair treatment of those unit-holders who previously held u
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