As independent auditors of a merger project, we will analyze the compliance of the due legal requirements, bearing in mind international procedures, meaning:

• The modality, reasons, terms and purposes of the merger regarding all participant companies;
• The firm, headquarters, equity, number and date of mercantile registration for each company;
• The participation one company may have in another’s equity;
• The complete enumeration of goods to be transmitted to the incorporating company or for the new company and the value they have;
• The balance sheet of each of the participant companies, elaborated in accordance with article 98º, nº 1, d);
• The parts, quotas or shares of the incorporating or new company and, if necessary, the amounts of money to be attributed to the partners of the incorporated company, specifying the exchange relation of the social participation, as well as the bases of this relation;
• The modalities of delivery of  shares /  quotas of capital representative of the capital of the companies resultant from the split;
• The date from which the new participations grant the right to participate in the profits, as well as any details related to this right;
• The date from which the operations of the incorporating company are considered, from an accounting point of view, as delivered in name of the incorporated company;
• The rights assured by the company resultant from the merger to the partners of the merged company who own special rights;
• Any special advantages attributed to the experts who intervened in  the merger and to the members of the management board or inspectors of the companies participant in the merger;
• Project of changes to be introduced in the incorporating company statutes or projected statutes for the new company;
• The protective measures taken to assure de rights of creditors;
• The protective measures taken to assure the rights of third parties to participate in the profits of the new company;
• The attribution contractual position of the intervening company or companies, deriving from celebrated employment contracts with its workers, which do not extinguish themselves with the merger.