Verification by the auditor of the merger balance sheet. Analysis of article 44.2 of the new law on structural modifications

Jaime Tarrero and Carlos Vivar, partner and senior associate, respectively, of RocaJunyent's M&A and Corporate & Commercial - Capital Markets department, have written this article in La Ley newspaper in which they analyse Royal Decree-Law 5/2023, of 28 June, on structural modifications of commercial companies (RDL), which repealed Law 3/2009 (LME), introducing various changes in the legal regime of mergers, takeovers and demergers of companies. One of the novelties is the amendment of former article 37 LME, now renumbered as article 44 RDL, which regulates the verification and approval of the merger balance sheet.