1. The management or administrative organs of merging companies shall draw up draft terms of merger. The draft terms of merger shall include the following particulars:
(a) the name and registered office of each of the merging companies together with those proposed for the SE;
(b) the share-exchange ratio and the amount of any compensation;
(c) the terms for the allotment of shares in the SE;
(d) the date from which the holding of shares in the SE will entitle the holders to share in profits and any special conditions affecting that entitlement;
(e) the date from which the transactions of the merging companies will be treated for accounting purposes as being those of the SE;
(f) the rights conferred by the SE on the holders of shares to which special rights are attached and on the holders of securities other than shares, or the measures proposed concerning them;
(g) any special advantage granted to the experts who examine the draft terms of merger or to members of the administrative, ma
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