The management body prepares a written report regarding the conversion. In this report the following points are explained taking into account the legal and economic aspects as well as the reasons:
- Purpose and results of the conversion,
- Fulfillment of the incorporation provisions regarding the new legal form,
- Articles of association of the new company,
- Exchange ratio of shares that partners will hold after the conversion,
- Additional payments and other personal performance liabilities and personal responsibilities in relation to the partners resulting from the conversion,
- Liabilities arising from the new legal form for the partners.
Small and medium sized companies may not draw up a conversion report in case of all partners approvals.
