(1) The contract auditors are to report in writing on the results of their audit. The report on the audit is to be concluded by a declaration as to whether or not the compensation proposed or the settlement payment proposed is a fair equivalent. In this context, the following information is to be provided:
1. The methods based on which the compensation and settlement payment have been established;
2. The reasons for which the application of these methods is appropriate;
3. In the event that several methods have been applied: which compensation or which settlement payment would result in each instance of different methods being applied; concurrently, the report is to present how the various methods have been weighted in determining the compensation proposed or the settlement payment proposed and the values on which they are based, as well as any particular difficulties encountered in valuing the contracting enterprises.
(2) Section 293a (2) and (3) is to be applied accordingly.