(1) Subject to paragraphs (3) and (4), each of the companies involved in the division shall, subject to paragraph (2), 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 division;
(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 division, 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 companies referred to in Regulation 27;
(d) where applicable, the independent person's report relating to each of the companies referred to in Regulation 28;
(e) where applicable, any accounting statement or h