The Communiqué regarding the Principles of Mergers (Serial I. No.31) was amended on 5 May 2010. Accordingly, some publication requirements for merger transactions have been abolished. The obtaining of the signature of an independent audit firm on the prospectus and circulars to be issued with regards to mergers is no longer required. The obligation to prepare an independent audit firm report, board of directors’ report and expert institution report has also been removed for specific acquisitions.