The report shall indicate any particular difficulties of valuation and state whether the proposed share-exchange ratio is fair and reasonable, indicating the methods used to arrive at it and whether such methods are adequate in the case in question.
Poročilo navaja morebitne težave pri določitvi vrednosti in ugotavlja, ali je predlagano menjalno razmerje delnic pravično in razumno ob navedbi metod, ki se uporabljajo za njegovo določitev, in ali so te metode ustrezne v tem primeru.