Stellantis is the name given to the new company which comprises all Peugeot Group (PSA) and Fiat-Chrysler Group (FCA) brands.
The contract shows that, for accounting purposes at least, the identification of an "acquirer and acquiree" was necessary in the arrangement.
"Based on the assessment of the indicators under IFRS 3 and consideration of all pertinent facts and circumstances, FCA and PSA’s management determined that PSA is the acquirer," the paperwork clearly states on page 24.
A spokesperson for the manufacturing giant declined to comment on the specific wording of the contract when approached by CarAdvice, however reiterated "Stellantis will be the result of a 50:50 combination of FCA and Groupe PSA."
When officially incorporated, the new conglomerate will comprise 14 brands, these being Abarth, Alfa Romeo, Chrysler, Citroen, Dodge, DS, Fiat, Jeep, Lancia, Maserati, Opel, Peugeot, Ram, and Vauxhall.
After the two groups combine, Stellantis will be the world's fourth largest automotive manufacturer by volume.