Commission staff working document - Accompanying document to the Proposal for a Directive of the European Parliament and of the Council amending Council Directive 78/855/EEC concerning mergers of public limited liability companies and Council Directive 82/891/EEC concerning the division of public limited companies as regards the requirement for an independent expert's Report on the occasion of a merger or a division - Impact assessment Summary {COM(2007) 91 final} {SEC(2007) 298}