(1) Each of the merging companies shall, subject to paragraphs (2) and (3), make available for inspection free of charge by any member of the company at its registered office during business hours (subject to such reasonable restrictions as the company in general meeting may impose so that not less than 2 hours in each day be allowed for inspection) -
(a) the draft terms of merger;
(b) the audited annual accounts for the preceding three financial years of each company or, where a company has traded for less than 3 financial years before the date of the draft terms of merger, the audited annual accounts for those financial years for which the company has traded;
(c) where applicable, the explanatory reports relating to each of the merging companies referred to in Regulation 7;
(d) where applicable, the independent person's report relating to each of the merging companies referred to in Regulation 8;
(e) where applicable, an accounting statement or halfyearly financial report in rel