The management or administrative organ of each of the merging companies shall draw up the common draft terms of cross-border merger. The common draft terms of cross-border merger shall include at least the following particulars:
(a) the form, name and registered office of the merging companies and those proposed for the company resulting from the cross-border merger;
(b) the ratio applicable to the exchange of securities or shares representing the company capital and the amount of any cash payment;
(c) the terms for the allotment of securities or shares representing the capital of the company resulting from the cross-border merger;
(d) the likely repercussions of the cross-border merger on employment;
(e) the date from which the holding of such securities or shares representing the company capital will entitle the holders to share in profits and any special conditions affecting that entitlement;
(f) the date from which the transactions of the merging companies will be treated for