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Article L214-111 of the French Monetary and Financial Code

The merger is carried out under the supervision of the statutory auditors of each of the companies involved. The draft terms of merger shall be communicated to them at least forty-five days before the Extraordinary General Meetings called to vote on the transaction. The statutory auditors draw up a report on the terms and conditions of the merger. The statutory auditors shall perform their duties under the same conditions as…

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