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Article R236-10 of the French Commercial code

The contribution auditors verify in particular that the amount of the net assets contributed by the absorbed companies is at least equal to the amount of the increase in the capital of the absorbing company or the amount of the capital of the new company resulting from the merger.

Original in French 🇫🇷
Article R236-10

Les commissaires aux apports vérifient notamment que le montant de l’actif net apporté par les sociétés absorbées est au moins égal au montant de l’augmentation du capital de la société absorbante ou au montant du capital de la société nouvelle issue de la fusion.

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