(1) The uniform report is to be made accessible electronically to the holders of shares and to the competent works councils of the companies involved in the cross-border merger or, in the event no works council exists at the company concerned, to its employees no later than six weeks prior to the assembly of the holders of shares that is to adopt a resolution in accordance with section 13 regarding the consent to the draft terms of merger. If the company draws up separate reports, then, within the time limit set out above, the report for the holders of shares is to be made accessible to the holders of shares and the report for the employees is to be made accessible to the works council or, insofar as there is no works council in the company concerned, to its employees. If the draft terms of merger, or their initial outline, already are available at the point in time defined in sentence 1, then they are to be made accessible together with the merger report.
(2) Where a merger resolution by the acquiring company is not required as set out in section 62 (1), the report must be made accessible no later than six weeks prior to the day of the assembly of the holders of shares in the company being acquired. If, in the cases governed by section 308 (2) and (4), the separate report for the employees is required, then this is to be made accessible electronically at the points in time determined in section 308 (2) and (4).
(3) If the representative body of the company involved in the cross-border merger receives, no later than one week prior to the assembly of the holders of shares that is to adopt a resolution in accordance with section 13 regarding the consent to the draft terms of merger, a statement of position in text form from the competent works council or, in the event no works council exists at the company, from its employees, then the company will inform the owners of its shares thereof immediately after the time limit has lapsed by making available electronically the uniform report or the report for the employees, in each case attaching a copy of the statement of position.