Plans of mergers, transformations and divisions, in accordance with the provisions of the Commercial Companies Code, should be audited by a statutory auditor. These audits are used to verify the reliability and compliance of plans with statutory requirements.

An important element of the audit of plans is the verification of the properties of the annexes to the plans, verification of the reliability of the valuation of the assets, as well as the assessment of the appropriateness of the exchange / allocated shares.

As part of the study of the plan of merger, division and transformation respectively, we analyze and evaluate the indicated method or methods used for defining proposed in the plan (e.g. in mergers) ratio of share exchange, together with an assessment of the appropriateness of their application and indication of specific difficulties related to the valuation of shares. In the case of significant errors or shortages, we recommend making adjustments and additions.