121 (1) If a formal takeover bid has been made, the board of directors of the offeree issuer shall prepare and send, not later than fifteen days after the date of the bid, a directors' circular to every person or company to whom the bid was required to be sent.

82. Stresses that, as a result of a complex legal environment and highly complex factual necessities, there are, at each stage of the procurement process (initially assessing needs, preparing the call for tender, drawing up the calls for tender and the specifications, contacting tenderers, opening of tenders, evaluating tenders, taking the award decision, concluding contracts) significant risks to the achievement of objectives;

82. Underlines that, as a result of a complex legal environment and highly complex factual necessities, there are, at each stage of the procurement process (initially assessing needs, preparing the call for tender, drawing up the calls for tender and the specifications, contacting tenderers, opening of tenders, evaluating tenders, taking the award decision, concluding contracts) significant risks to the achievement of objectives;

40. Recalls that at each stage of the procurement process – initially assessing needs, preparing the call for tender, drawing up the calls for tender and the specifications, contacting tenderers, opening of tenders, evaluating tenders, taking the award decision, concluding contracts – there are significant risks to the achievement of the abovementioned objectives as a result of a complex legal environment and factual necessities;

36. Recalls that at each stage of the procurement process – initially assessing needs, preparing the call for tender, drawing up the calls for tender and the specifications, contacting tenderers, opening of tenders, evaluating tenders, taking the award decision, concluding contracts - there are significant risks to the achievement of the abovementioned objectives as a result of a complex legal environment and factual necessities;

2. Notes the initial steps taken by the Commission to improve transparency and Parliamentary accountability in the preparation of the GATS offer, but believes that further improvements are essential, making all EU requests and offers available to all members of the European Parliament and national parliaments and also informing and consulting the European Social Partners, through the social dialogue machinery, in order to permit informed public debate before any offer is made to the WTO; calls on the Commission to press for agreement within the WTO that requests and offers b ...[+++]y all Member States should be public;