27 odst. 2 směrnice 77/91/EHS a zprávu o projektu rozdělení uvedenou v odstavci 1 tohoto článku vypracuje stejný znalec nebo znalci.
Member States may provide that the report on the consideration other than in cash referred to in Article 27 (2) of Directive 77/91/EEC and the report on the draft terms of division drawn up in accordance with paragraph 1 shall be drawn up by the same expert or experts.