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(c) a description of the advantages and disadvantages of the proposed conversion in relation to the converting credit union and to its members and shareholders, if any, as a whole;
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(d) a description of the alternatives to conversion that the converting credit union’s board of directors considered, and the reasons why, in their opinion, the conversion is in the best interests of the converting credit union and its members and shareholders, if any, as a whole;
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(f) a description, including the value, of any securities that are proposed to be issued, or cash that is proposed to be paid, as a result of the conversion, to a person that owns a membership share or share of the converting credit union;
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(h) information as to whether the converted credit union is expected, within the three-year period following the day on which the conversion occurs, to be controlled by a shareholder or shareholder group or to have any shareholder with a significant interest in any class of its shares;
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(l) a discussion of the fairness of the conversion proposal to the converting credit union’s members and shareholders, if any, as a whole, as well as an independent opinion on the fairness of the proposal by a person with the necessary skills and experience to provide such an opinion;
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(n) summary pro forma financial statements for the converted credit union for the three-year period following the day on which the conversion occurs that are based on one of the following and prepared in a manner consistent with the annual statement, as well as a report or comments on those statements by the converting credit union’s auditor:
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