(1) Subject to paragraph (12), the board of directors of an Irish merging company shall, in accordance with this Regulation, draw up a report for members and employees of the company, which report shall -
(a) explain and justify the legal and economic aspects of the cross-border merger,
(b) explain the implications of the cross-border merger for employees, and
(c) explain the implications of the cross-border merger for the future business of the company.
(2) A report drawn up under this Regulation shall be made available electronically, together with the common draft terms if available, to -
(a) the members, and
(b) the employees' representatives,
of the Irish merging company not less than 6 weeks before the date of the general meeting referred to in Regulation 35.
(3) Where the approval of a cross-border merger by the general meeting of an acquiring company is not required in accordance with Regulation 36, the report shall be made available at least 6 weeks before the date of the gene
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