Article R236-1 of the French Commercial code
The draft terms of merger are drawn up by the board of directors, the management board or the manager(s) of each of the companies participating in the proposed transaction. It contains the following particulars: 1° The form, name and registered office of all the participating companies; 2° The reasons, aims and conditions of the merger; 3° The designation and valuation of the assets and liabilities that are to be transferred…