2. — Sixth Council Directive 82/891/EEC of 17 December 1982 based on Article 54 (3)…

2.

Sixth Council Directive 82/891/EEC of 17 December 1982 based on Article 54 (3) (g) of the Treaty, concerning the division of public limited liability companies · European Union

The report shall also describe any special valuation difficulties which have arisen. It shall disclose the preparation of the report on the consideration other than in cash referred to in Article 27 (2) of Directive 77/91/EEC OJ No L 26, 31. 1. 1977, p. 1. for recipient companies and the register where that report must be lodged.

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Source: EUR-Lex (Cellar) · retrieved 2026-10-11 · Text as adopted (Official Journal); later amendments are not incorporated in this text.