1. The management or administrative organ of merging cooperatives 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 cooperatives together with those proposed for the SCE;

(b) the share-exchange ratio of the subscribed capital and the amount of any cash payment. If there are no shares, a precise division of the assets and its equivalent value in shares;

(c) the terms for the allotment of shares in the SCE;

(d) the date from which the holding of shares in the SCE will entitle the holders to share in surplus and any special conditions affecting that entitlement;

(e) the date from which the transactions of the merging cooperatives will be treated for accounting purposes as being those of the SCE;

(f) the special conditions or advantages attached to debentures or securities other than shares which, according to Article 64, do not confer the status of members;

(g) the rights conferred by the SCE 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;

(h) the forms of protection of the rights of creditors of the merging cooperatives;