art_20__para_1__point_e__text_1
Council Regulation (EC) No 2157/2001 of 8 October 2001 on the Statute for a European company (SE) · European Union
the date from which the transactions of the merging companies will be treated for accounting purposes as being those of the SE;
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Source: EUR-Lex (Cellar) · retrieved 2026-11-01 · Text as adopted (Official Journal); later amendments are not incorporated in this text.