The following information shall be attached to the Draft Merger Contract: 1. The full report issued by the Investment Advisor who is responsible for the evaluation of assets and liabilities, which shall include an asset valuation report. 2. A report of the basis of the initial evaluation of the assets and liabilities, and for determining the shareholders’ and partners’ rights after the Merger. 3. The audited financial statements of the companies involved in the Merger for the past three years. 4. The procedures to be followed in the event of forming of a New Company as a result of the Merger.