It is the managing body of the company making the contribution of universality that must draw up a detailed written report in which it explains the state of the assets of the companies concerned and also explains and justifies, from a legal and economic point of view, the desirability of the contribution, its conditions, the way in which it is made and its consequences. A copy of the proposal and of that report shall be sent to the holders of registered shares at least one month before the general meeting. It shall also be sent without delay to the persons who have completed the formalities required by the statutes to be admitted to the meeting.
In the event of the contribution of a universality or a branch of activity, the acquiring company must draw up a special report on the contribution in kind. The auditor or a company auditor of the acquiring company will also have to draw up a report.
