Each company involved in the reorganisation shall draw up a reorganisation contract signed by the boards of all the companies involved in the reorganisation or a draft contract signed by the board of the company which submits an application for the initiation of the reorganisation.

The document shall specify:

• Firms, registered offices and registration numbers of all companies involved in the reorganisation and the type of company to be formed;
• the type of company involved in the cross-border reorganisation;
• information that capital companies involved in the cross-border reorganisation have in force the rules on employee participation, if applicable;
• details of the collateral arrangements available to creditors;
• information on the assessment of the assets and liabilities of the transferred property to the receiving company;
• the date of approval of the company's economic activity report on which the cross-border division rules are based;
• The exchange rate of shares (shares) of companies and the amount of the premium (if any);
• The division of capital shares (shares) between the members of the acquiring company;
• The terms of transfer of capital shares (shares) of the acquiring company to the shareholders of the company being divided;
• The amount of remuneration of members who vote against the reorganisation at the meeting of the members and require the public to repurchase their shares;
• The time from which the transferred capital shares are entitled to a dividend or a share of the profits of the acquiring company and the terms affecting that period (if any);
• The rights conferred on the holders of the capital shares of each category of capital of the company being divided by the receiving company;
• The distribution of the property of the company to be divided between the acquiring companies. The deed of distribution of property may be attached to the contract as a separate document;
• The rights conferred on the members of the supervisory bodies and executive bodies of the company being divided by the receiving company;
• The date on which the transactions of the company to be divided in the accounts of the acquiring company will be treated as transactions of the acquiring company;
• The consequences of reorganisation for the employees of the company being divided;
• The activities to be carried out in the reorganisation process and the time limits for their performance.