Article 9

All shareholders shall be entitled to inspect at least the following documents at the registered office at least one month before the date of the general meeting which is to decide on the draft terms of division: the draft terms of division; the annual accounts and annual reports of the companies involved in the division for the preceding three financial years; 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 division, if the latest annual accounts relate to a financial year which ended more than six months before that date; the reports of the administrative or management bodies of the companies involved in the division provided for in Article 7 (1); the reports provided for in Article 8. The accounting statement provided for in paragraph 1 (c) shall be drawn up using the same methods and the same layout as the last annual balance sheet. However, the laws of a Member State may provide that: it shall not be necessary to take a fresh physical inventory; the valuations shown in the last balance sheet shall be altered only to reflect entries in the books of account; the following shall nevertheless be taken into account: interim depreciation and provisions, material changes in actual value not shown in the books. Every shareholder shall be entitled to obtain, on request and free of charge, full or, if so desired, partial copies of the documents referred to in paragraph 1.

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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.