1. All shareholders shall be entitled to inspect at least the following documents at the registered office at least 1 month before the date fixed for the general meeting which is to decide on the draft terms of merger:
(a) the draft terms of merger;
(b) the annual accounts and annual reports of the merging companies 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 merger, if the latest annual accounts relate to a financial year which ended more than 6 months before that date;
(d) where applicable, the reports of the administrative or management bodies of the merging companies provided for in Article 9;
(e) where applicable, the report referred to in Article 10(1).
For the purposes of point (c) of the first subparagraph, an accounting statement shall not be required if the company publishes a half-yearly financial repor