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DIRECTIVE (EU) 2017/1132 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 14 June 2017 relating to certain aspects of company law (codification) (Text with EEA relevance) · European Union

The transactions shall be submitted by the administrative or management body to the general meeting for prior approval, whereby the general meeting shall act in accordance with the rules for a quorum and a majority laid down in Article 83. The administrative or management body shall present a written report to the general meeting, indicating: the reasons for the transaction; the interest of the company in entering into such a transaction; the conditions on which the transaction is entered into; the risks involved in the transaction for the liquidity and solvency of the company; and the price at which the third party is to acquire the shares. This report shall be submitted to the register for publication in accordance with Article 16.

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Source: EUR-Lex (Cellar) · retrieved 2026-09-25 · Text as adopted (Official Journal); later amendments are not incorporated in this text.