1. All shareholders shall be entitled to inspect at least the following documents at the registered office at least one month before the date of the general meeting which is to decide on the draft terms of division:
(a) the draft terms of division;
(b) the annual accounts and annual reports of the companies involved in the division for the preceding three financial years;
(c) where applicable, an accounting statement drawn up as at a date which must not be earlier than the first day of the third month preceding the date of the draft terms of division, if the latest annual accounts relate to a financial year which ended more than six months before that date;
(d) where applicable, the reports of the administrative or management bodies of the companies involved in the division provided for in Article 7(1);
(e) where applicable, the reports provided for in Article 8.
For the purposes of point (c) of the first subparagraph, an accounting statement shall not be required if the company p