Article R236-36 of the French Commercial code
In addition to the information referred to in Article R. 236-21, the draft terms of cross-border demerger shall contain the following information: 1° The indicative timetable envisaged for the cross-border division; 2° The date or dates from which the operations of the company being divided will be treated for accounting purposes as those of the recipient companies; >The articles of association of the recipient companies 3° The articles of association…