1. Member States shall require that the information to be provided in accordance with Article 43(3)(b) of Directive 2009/65/EC 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 th
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