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日本法令外国語訳データベースシステム - [法令本文表示] - 会社法 | 平成二十六年法律第九十号 改正

(株式会社が存続する吸収合併契約)
第七百四十九条   会社が吸収合併をする場合において、吸収合併後存続する会社(以下この編において「吸収合併存続会社」という。)が株式会社であるときは、吸収合併契約において、次に掲げる事項を定めなければならない。

Absorption-Type Merger Agreement in Which a Stock Company Survives
Article 749   In the case where a Company effects an Absorption-type Merger, if the Company surviving the Absorption-type Merger (hereinafter referred to as the "Company Surviving the Absorption-type Merger") is a Stock Company, it must prescribe the following matters in the Absorption-type Merger agreement: 一   株式会社である吸収合併存続会社(以下この編において「吸収合併存続株式会社」という。)及び吸収合併により消滅する会社(以下この編において「吸収合併消滅会社」という。)の商号及び住所 (i)   the trade name and address of the Stock Company that constitutes the Company Surviving the Absorption-type Merger (hereinafter referred to as the "Stock Company Surviving the Absorption-type Merger" in this Part) and any Company disappearing in the Absorption-type Merger (hereinafter referred to as the "Company Disappearing in the Absorption-type Merger" in this Part); 二   吸収合併存続株式会社が吸収合併に際して株式会社である吸収合併消滅会社(以下この編において「吸収合併消滅株式会社」という。)の株主又は持分会社である吸収合併消滅会社(以下この編において「吸収合併消滅持分会社」という。)の社員に対してその株式又は持分に代わる金銭等を交付するときは、当該金銭等についての次に掲げる事項 イ  当該金銭等が吸収合併存続株式会社の株式であるときは、当該株式の数(種類株式発行会社にあっては、株式の種類及び種類ごとの数)又はその数の算定方法並びに当該吸収合併存続株式会社の資本金及び準備金の額に関する事項 ロ  当該金銭等が吸収合併存続株式会社の社債(新株予約権付社債についてのものを除く。)であるときは、当該社債の種類及び種類ごとの各社債の金額の合計額又はその算定方法 ハ  当該金銭等が吸収合併存続株式会社の新株予約権(新株予約権付社債に付されたものを除く。)であるときは、当該新株予約権の内容及び数又はその算定方法 ニ  当該金銭等が吸収合併存続株式会社の新株予約権付社債であるときは、当該新株予約権付社債についてのロに規定する事項及び当該新株予約権付社債に付された新株予約権についてのハに規定する事項 ホ  当該金銭等が吸収合併存続株式会社の株式等以外の財産であるときは、当該財産の内容及び数若しくは額又はこれらの算定方法 (ii)   if the Stock Company Surviving the Absorption-type Merger is to deliver to shareholders of the Company Disappearing in the Absorption-type Merger that is a Stock Company (hereinafter referred to as the "Stock Company Disappearing in the Absorption-type Merger" in this Part) or to members of the Company Disappearing in the Absorption-type Merger that is a Membership Company (hereinafter referred to as the "Membership Company Disappearing in the Absorption-type Merger" in this Part) Monies, etc. in lieu of the shares or equity interests thereof when effecting the Absorption-type Merger, the following matters concerning such Monies, etc.: (a)   if such Monies, etc. are shares of the Stock Company Surviving the Absorption-type Merger, the description of the number of such shares (or, for a Company with Class Shares, the classes of the shares and the number of the shares for each class) or the method for calculating such numbers, and matters concerning the amount of the stated capital and capital reserves of the Stock Company Surviving the Absorption-type Merger; (b)   if such Monies, etc. are Bonds of the Stock Company Surviving the Absorption-type Merger (excluding those pertaining to Bonds with Share Options), the description of the classes of such Bonds and the total amount for each class of Bonds, or the method for calculating that total amount; (c)   if such Monies, etc. are Stock Options of the Stock Company Surviving the Absorption-type Merger (excluding those attached to Bonds with Share Options), the description of the features and number of such Share Options, or the method for calculating such number; (d)   if such Monies, etc. are Bonds with Share Options of the Stock Company Surviving the Absorption-type Merger, the matters prescribed in (b) concerning such Bonds with Share Options and the matters prescribed in (c) concerning the Share Options attached to such Bonds with Share Options; or (e)   if such Monies, etc. are property other than shares, etc. of the Stock Company Surviving the Absorption-type Merger, the description of the features and number or amount of such property, or the method for calculating such number or amount; 三   前号に規定する場合には、吸収合併消滅株式会社の株主(吸収合併消滅株式会社及び吸収合併存続株式会社を除く。)又は吸収合併消滅持分会社の社員(吸収合併存続株式会社を除く。)に対する同号の金銭等の割当てに関する事項 (iii)   in the case prescribed in the preceding item, matters concerning the allotment of Monies, etc. set forth in that item to shareholders of the Stock Company Disappearing in the Absorption-type Merger (excluding the Stock Company Disappearing in the Absorption-type Merger and the Stock Company Surviving the Absorption-type Merger) or to members of the Membership Company Disappearing in the Absorption-type Merger (excluding the Stock Company Surviving the Absorption-type Merger); 四   吸収合併消滅株式会社が新株予約権を発行しているときは、吸収合併存続株式会社が吸収合併に際して当該新株予約権の新株予約権者に対して交付する当該新株予約権に代わる当該吸収合併存続株式会社の新株予約権又は金銭についての次に掲げる事項 イ  当該吸収合併消滅株式会社の新株予約権の新株予約権者に対して吸収合併存続株式会社の新株予約権を交付するときは、当該新株予約権の内容及び数又はその算定方法 ロ  イに規定する場合において、イの吸収合併消滅株式会社の新株予約権が新株予約権付社債に付された新株予約権であるときは、吸収合併存続株式会社が当該新株予約権付社債についての社債に係る債務を承継する旨並びにその承継に係る社債の種類及び種類ごとの各社債の金額の合計額又はその算定方法 ハ  当該吸収合併消滅株式会社の新株予約権の新株予約権者に対して金銭を交付するときは、当該金銭の額又はその算定方法 (iv)   if the Stock Company Disappearing in the Absorption-type Merger has issued Share Options, the following matters concerning the Share Options of the Stock Company Surviving the Absorption-type Merger or monies that the Stock Company Surviving the Absorption-type Merger will deliver in lieu of such Share Options to holders of such Share Options at the time of the Absorption-type Merger: (a)   when delivering Share Options of the Stock Company Surviving the Absorption-type Merger to holders of Share Options of the Stock Company Disappearing in the Absorption-type Merger, the description of the features and number of such Share Options, or the method for calculating such number; (b)   in the case prescribed in (a), if the Share Options of the Stock Company Disappearing in the Absorption-type Merger set forth in (a) are Share Options attached to Bonds with Share Options, a statement to the effect that the Stock Company Surviving the Absorption-type Merger will succeed to the obligations relating to the Bonds pertaining to such Bonds with Share Options and the description of the classes of the Bonds subject to such succession and the total amount for each class of Bonds, or the method for calculating that total amount; and (c)   when delivering monies to holders of Share Options of the Stock Company Disappearing in the Absorption-type Merger, the description of the amount of such monies or the method for calculating such amount; 五   前号に規定する場合には、吸収合併消滅株式会社の新株予約権の新株予約権者に対する同号の吸収合併存続株式会社の新株予約権又は金銭の割当てに関する事項 (v)   in the case prescribed in the preceding item, matters concerning allotment of the Share Options of the Stock Company Surviving the Absorption-type Merger or monies set forth in that item to holders of Share Options of the Stock Company Disappearing in the Absorption-type Merger; and 六   吸収合併がその効力を生ずる日(以下この節において「効力発生日」という。) (vi)   the day on which the Absorption-type Merger becomes effective (hereinafter referred to as the "Effective Day" in this Section). 一   ある種類の株式の株主に対して金銭等の割当てをしないこととするときは、その旨及び当該株式の種類 (i)   if there is any arrangement that no Monies, etc. are allotted to shareholders of a certain class of shares, a statement to such effect and such class of shares; and 二   前号に掲げる事項のほか、金銭等の割当てについて株式の種類ごとに異なる取扱いを行うこととするときは、その旨及び当該異なる取扱いの内容 (ii)   beyond the matters set forth in the preceding item, if there is any arrangement that each class of shares is to be treated differently with respect to allotment of Monies, etc., a statement to such effect and the details of such different treatment.

前項に規定する場合において、吸収合併消滅株式会社が種類株式発行会社であるときは、吸収合併存続株式会社及び吸収合併消滅株式会社は、吸収合併消滅株式会社の発行する種類の株式の内容に応じ、同項第三号に掲げる事項として次に掲げる事項を定めることができる。

In the case prescribed in the preceding paragraph, if the Stock Company Disappearing in the Absorption-type Merger is a Company with Class Shares, the Stock Company Surviving the Absorption-type Merger and the Stock Company Disappearing in the Absorption-type Merger may provide for the following matters in prescribing the matters set forth in item (iii) of that paragraph in accordance with the features of the classes of shares issued by the Stock Company Disappearing in the Absorption-type Merger: 一   株式会社である吸収合併存続会社(以下この編において「吸収合併存続株式会社」という。)及び吸収合併により消滅する会社(以下この編において「吸収合併消滅会社」という。)の商号及び住所 (i)   the trade name and address of the Stock Company that constitutes the Company Surviving the Absorption-type Merger (hereinafter referred to as the "Stock Company Surviving the Absorption-type Merger" in this Part) and any Company disappearing in the Absorption-type Merger (hereinafter referred to as the "Company Disappearing in the Absorption-type Merger" in this Part); 二   吸収合併存続株式会社が吸収合併に際して株式会社である吸収合併消滅会社(以下この編において「吸収合併消滅株式会社」という。)の株主又は持分会社である吸収合併消滅会社(以下この編において「吸収合併消滅持分会社」という。)の社員に対してその株式又は持分に代わる金銭等を交付するときは、当該金銭等についての次に掲げる事項 イ  当該金銭等が吸収合併存続株式会社の株式であるときは、当該株式の数(種類株式発行会社にあっては、株式の種類及び種類ごとの数)又はその数の算定方法並びに当該吸収合併存続株式会社の資本金及び準備金の額に関する事項 ロ  当該金銭等が吸収合併存続株式会社の社債(新株予約権付社債についてのものを除く。)であるときは、当該社債の種類及び種類ごとの各社債の金額の合計額又はその算定方法 ハ  当該金銭等が吸収合併存続株式会社の新株予約権(新株予約権付社債に付されたものを除く。)であるときは、当該新株予約権の内容及び数又はその算定方法 ニ  当該金銭等が吸収合併存続株式会社の新株予約権付社債であるときは、当該新株予約権付社債についてのロに規定する事項及び当該新株予約権付社債に付された新株予約権についてのハに規定する事項 ホ  当該金銭等が吸収合併存続株式会社の株式等以外の財産であるときは、当該財産の内容及び数若しくは額又はこれらの算定方法 (ii)   if the Stock Company Surviving the Absorption-type Merger is to deliver to shareholders of the Company Disappearing in the Absorption-type Merger that is a Stock Company (hereinafter referred to as the "Stock Company Disappearing in the Absorption-type Merger" in this Part) or to members of the Company Disappearing in the Absorption-type Merger that is a Membership Company (hereinafter referred to as the "Membership Company Disappearing in the Absorption-type Merger" in this Part) Monies, etc. in lieu of the shares or equity interests thereof when effecting the Absorption-type Merger, the following matters concerning such Monies, etc.: (a)   if such Monies, etc. are shares of the Stock Company Surviving the Absorption-type Merger, the description of the number of such shares (or, for a Company with Class Shares, the classes of the shares and the number of the shares for each class) or the method for calculating such numbers, and matters concerning the amount of the stated capital and capital reserves of the Stock Company Surviving the Absorption-type Merger; (b)   if such Monies, etc. are Bonds of the Stock Company Surviving the Absorption-type Merger (excluding those pertaining to Bonds with Share Options), the description of the classes of such Bonds and the total amount for each class of Bonds, or the method for calculating that total amount; (c)   if such Monies, etc. are Stock Options of the Stock Company Surviving the Absorption-type Merger (excluding those attached to Bonds with Share Options), the description of the features and number of such Share Options, or the method for calculating such number; (d)   if such Monies, etc. are Bonds with Share Options of the Stock Company Surviving the Absorption-type Merger, the matters prescribed in (b) concerning such Bonds with Share Options and the matters prescribed in (c) concerning the Share Options attached to such Bonds with Share Options; or (e)   if such Monies, etc. are property other than shares, etc. of the Stock Company Surviving the Absorption-type Merger, the description of the features and number or amount of such property, or the method for calculating such number or amount; 三   前号に規定する場合には、吸収合併消滅株式会社の株主(吸収合併消滅株式会社及び吸収合併存続株式会社を除く。)又は吸収合併消滅持分会社の社員(吸収合併存続株式会社を除く。)に対する同号の金銭等の割当てに関する事項 (iii)   in the case prescribed in the preceding item, matters concerning the allotment of Monies, etc. set forth in that item to shareholders of the Stock Company Disappearing in the Absorption-type Merger (excluding the Stock Company Disappearing in the Absorption-type Merger and the Stock Company Surviving the Absorption-type Merger) or to members of the Membership Company Disappearing in the Absorption-type Merger (excluding the Stock Company Surviving the Absorption-type Merger); 四   吸収合併消滅株式会社が新株予約権を発行しているときは、吸収合併存続株式会社が吸収合併に際して当該新株予約権の新株予約権者に対して交付する当該新株予約権に代わる当該吸収合併存続株式会社の新株予約権又は金銭についての次に掲げる事項 イ  当該吸収合併消滅株式会社の新株予約権の新株予約権者に対して吸収合併存続株式会社の新株予約権を交付するときは、当該新株予約権の内容及び数又はその算定方法 ロ  イに規定する場合において、イの吸収合併消滅株式会社の新株予約権が新株予約権付社債に付された新株予約権であるときは、吸収合併存続株式会社が当該新株予約権付社債についての社債に係る債務を承継する旨並びにその承継に係る社債の種類及び種類ごとの各社債の金額の合計額又はその算定方法 ハ  当該吸収合併消滅株式会社の新株予約権の新株予約権者に対して金銭を交付するときは、当該金銭の額又はその算定方法 (iv)   if the Stock Company Disappearing in the Absorption-type Merger has issued Share Options, the following matters concerning the Share Options of the Stock Company Surviving the Absorption-type Merger or monies that the Stock Company Surviving the Absorption-type Merger will deliver in lieu of such Share Options to holders of such Share Options at the time of the Absorption-type Merger: (a)   when delivering Share Options of the Stock Company Surviving the Absorption-type Merger to holders of Share Options of the Stock Company Disappearing in the Absorption-type Merger, the description of the features and number of such Share Options, or the method for calculating such number; (b)   in the case prescribed in (a), if the Share Options of the Stock Company Disappearing in the Absorption-type Merger set forth in (a) are Share Options attached to Bonds with Share Options, a statement to the effect that the Stock Company Surviving the Absorption-type Merger will succeed to the obligations relating to the Bonds pertaining to such Bonds with Share Options and the description of the classes of the Bonds subject to such succession and the total amount for each class of Bonds, or the method for calculating that total amount; and (c)   when delivering monies to holders of Share Options of the Stock Company Disappearing in the Absorption-type Merger, the description of the amount of such monies or the method for calculating such amount; 五   前号に規定する場合には、吸収合併消滅株式会社の新株予約権の新株予約権者に対する同号の吸収合併存続株式会社の新株予約権又は金銭の割当てに関する事項 (v)   in the case prescribed in the preceding item, matters concerning allotment of the Share Options of the Stock Company Surviving the Absorption-type Merger or monies set forth in that item to holders of Share Options of the Stock Company Disappearing in the Absorption-type Merger; and 六   吸収合併がその効力を生ずる日(以下この節において「効力発生日」という。) (vi)   the day on which the Absorption-type Merger becomes effective (hereinafter referred to as the "Effective Day" in this Section). 一   ある種類の株式の株主に対して金銭等の割当てをしないこととするときは、その旨及び当該株式の種類 (i)   if there is any arrangement that no Monies, etc. are allotted to shareholders of a certain class of shares, a statement to such effect and such class of shares; and 二   前号に掲げる事項のほか、金銭等の割当てについて株式の種類ごとに異なる取扱いを行うこととするときは、その旨及び当該異なる取扱いの内容 (ii)   beyond the matters set forth in the preceding item, if there is any arrangement that each class of shares is to be treated differently with respect to allotment of Monies, etc., a statement to such effect and the details of such different treatment.

第一項に規定する場合には、同項第三号に掲げる事項についての定めは、吸収合併消滅株式会社の株主(吸収合併消滅株式会社及び吸収合併存続株式会社並びに前項第一号の種類の株式の株主を除く。)の有する株式の数(前項第二号に掲げる事項についての定めがある場合にあっては、各種類の株式の数)に応じて金銭等を交付することを内容とするものでなければならない。

In the case prescribed in paragraph (1), the provisions on the matters listed in item (iii) of that paragraph must be such that the Monies, etc. are delivered in proportion to the number of the shares (or, in cases where there are provisions on the matters listed in item (ii) of the preceding paragraph, the number of the shares of each class) held by the shareholders of the Stock Company Disappearing in the Absorption-type Merger (excluding the Stock Company Disappearing in the Absorption-type Merger and the Stock Company Surviving the Absorption-type Merger and shareholders of the class of shares referred to in item (i) of the preceding paragraph). 一   株式会社である吸収合併存続会社(以下この編において「吸収合併存続株式会社」という。)及び吸収合併により消滅する会社(以下この編において「吸収合併消滅会社」という。)の商号及び住所 (i)   the trade name and address of the Stock Company that constitutes the Company Surviving the Absorption-type Merger (hereinafter referred to as the "Stock Company Surviving the Absorption-type Merger" in this Part) and any Company disappearing in the Absorption-type Merger (hereinafter referred to as the "Company Disappearing in the Absorption-type Merger" in this Part); 二   吸収合併存続株式会社が吸収合併に際して株式会社である吸収合併消滅会社(以下この編において「吸収合併消滅株式会社」という。)の株主又は持分会社である吸収合併消滅会社(以下この編において「吸収合併消滅持分会社」という。)の社員に対してその株式又は持分に代わる金銭等を交付するときは、当該金銭等についての次に掲げる事項 イ  当該金銭等が吸収合併存続株式会社の株式であるときは、当該株式の数(種類株式発行会社にあっては、株式の種類及び種類ごとの数)又はその数の算定方法並びに当該吸収合併存続株式会社の資本金及び準備金の額に関する事項 ロ  当該金銭等が吸収合併存続株式会社の社債(新株予約権付社債についてのものを除く。)であるときは、当該社債の種類及び種類ごとの各社債の金額の合計額又はその算定方法 ハ  当該金銭等が吸収合併存続株式会社の新株予約権(新株予約権付社債に付されたものを除く。)であるときは、当該新株予約権の内容及び数又はその算定方法 ニ  当該金銭等が吸収合併存続株式会社の新株予約権付社債であるときは、当該新株予約権付社債についてのロに規定する事項及び当該新株予約権付社債に付された新株予約権についてのハに規定する事項 ホ  当該金銭等が吸収合併存続株式会社の株式等以外の財産であるときは、当該財産の内容及び数若しくは額又はこれらの算定方法 (ii)   if the Stock Company Surviving the Absorption-type Merger is to deliver to shareholders of the Company Disappearing in the Absorption-type Merger that is a Stock Company (hereinafter referred to as the "Stock Company Disappearing in the Absorption-type Merger" in this Part) or to members of the Company Disappearing in the Absorption-type Merger that is a Membership Company (hereinafter referred to as the "Membership Company Disappearing in the Absorption-type Merger" in this Part) Monies, etc. in lieu of the shares or equity interests thereof when effecting the Absorption-type Merger, the following matters concerning such Monies, etc.: (a)   if such Monies, etc. are shares of the Stock Company Surviving the Absorption-type Merger, the description of the number of such shares (or, for a Company with Class Shares, the classes of the shares and the number of the shares for each class) or the method for calculating such numbers, and matters concerning the amount of the stated capital and capital reserves of the Stock Company Surviving the Absorption-type Merger; (b)   if such Monies, etc. are Bonds of the Stock Company Surviving the Absorption-type Merger (excluding those pertaining to Bonds with Share Options), the description of the classes of such Bonds and the total amount for each class of Bonds, or the method for calculating that total amount; (c)   if such Monies, etc. are Stock Options of the Stock Company Surviving the Absorption-type Merger (excluding those attached to Bonds with Share Options), the description of the features and number of such Share Options, or the method for calculating such number; (d)   if such Monies, etc. are Bonds with Share Options of the Stock Company Surviving the Absorption-type Merger, the matters prescribed in (b) concerning such Bonds with Share Options and the matters prescribed in (c) concerning the Share Options attached to such Bonds with Share Options; or (e)   if such Monies, etc. are property other than shares, etc. of the Stock Company Surviving the Absorption-type Merger, the description of the features and number or amount of such property, or the method for calculating such number or amount; 三   前号に規定する場合には、吸収合併消滅株式会社の株主(吸収合併消滅株式会社及び吸収合併存続株式会社を除く。)又は吸収合併消滅持分会社の社員(吸収合併存続株式会社を除く。)に対する同号の金銭等の割当てに関する事項 (iii)   in the case prescribed in the preceding item, matters concerning the allotment of Monies, etc. set forth in that item to shareholders of the Stock Company Disappearing in the Absorption-type Merger (excluding the Stock Company Disappearing in the Absorption-type Merger and the Stock Company Surviving the Absorption-type Merger) or to members of the Membership Company Disappearing in the Absorption-type Merger (excluding the Stock Company Surviving the Absorption-type Merger); 四   吸収合併消滅株式会社が新株予約権を発行しているときは、吸収合併存続株式会社が吸収合併に際して当該新株予約権の新株予約権者に対して交付する当該新株予約権に代わる当該吸収合併存続株式会社の新株予約権又は金銭についての次に掲げる事項 イ  当該吸収合併消滅株式会社の新株予約権の新株予約権者に対して吸収合併存続株式会社の新株予約権を交付するときは、当該新株予約権の内容及び数又はその算定方法 ロ  イに規定する場合において、イの吸収合併消滅株式会社の新株予約権が新株予約権付社債に付された新株予約権であるときは、吸収合併存続株式会社が当該新株予約権付社債についての社債に係る債務を承継する旨並びにその承継に係る社債の種類及び種類ごとの各社債の金額の合計額又はその算定方法 ハ  当該吸収合併消滅株式会社の新株予約権の新株予約権者に対して金銭を交付するときは、当該金銭の額又はその算定方法 (iv)   if the Stock Company Disappearing in the Absorption-type Merger has issued Share Options, the following matters concerning the Share Options of the Stock Company Surviving the Absorption-type Merger or monies that the Stock Company Surviving the Absorption-type Merger will deliver in lieu of such Share Options to holders of such Share Options at the time of the Absorption-type Merger: (a)   when delivering Share Options of the Stock Company Surviving the Absorption-type Merger to holders of Share Options of the Stock Company Disappearing in the Absorption-type Merger, the description of the features and number of such Share Options, or the method for calculating such number; (b)   in the case prescribed in (a), if the Share Options of the Stock Company Disappearing in the Absorption-type Merger set forth in (a) are Share Options attached to Bonds with Share Options, a statement to the effect that the Stock Company Surviving the Absorption-type Merger will succeed to the obligations relating to the Bonds pertaining to such Bonds with Share Options and the description of the classes of the Bonds subject to such succession and the total amount for each class of Bonds, or the method for calculating that total amount; and (c)   when delivering monies to holders of Share Options of the Stock Company Disappearing in the Absorption-type Merger, the description of the amount of such monies or the method for calculating such amount; 五   前号に規定する場合には、吸収合併消滅株式会社の新株予約権の新株予約権者に対する同号の吸収合併存続株式会社の新株予約権又は金銭の割当てに関する事項 (v)   in the case prescribed in the preceding item, matters concerning allotment of the Share Options of the Stock Company Surviving the Absorption-type Merger or monies set forth in that item to holders of Share Options of the Stock Company Disappearing in the Absorption-type Merger; and 六   吸収合併がその効力を生ずる日(以下この節において「効力発生日」という。) (vi)   the day on which the Absorption-type Merger becomes effective (hereinafter referred to as the "Effective Day" in this Section). 一   ある種類の株式の株主に対して金銭等の割当てをしないこととするときは、その旨及び当該株式の種類 (i)   if there is any arrangement that no Monies, etc. are allotted to shareholders of a certain class of shares, a statement to such effect and such class of shares; and 二   前号に掲げる事項のほか、金銭等の割当てについて株式の種類ごとに異なる取扱いを行うこととするときは、その旨及び当該異なる取扱いの内容 (ii)   beyond the matters set forth in the preceding item, if there is any arrangement that each class of shares is to be treated differently with respect to allotment of Monies, etc., a statement to such effect and the details of such different treatment.