* K+S shares jump 10.3 pct on report, close 7.3 pct higher
* Top-level meeting discussed jobs, sites -Handelsblatt
* Potash declines to comment (Adds shares, detail from newspaper report and background)
FRANKFURT/BERLIN, Sept 8 (Reuters) - Potash Corp is prepared to launch a hostile takeover offer for German potash mining rival K+S under certain conditions, German newspaper Handelsblatt reported on Tuesday.
Handelsblatt cited financial sources as saying that Canada's Potash Corp had talked to brokerages in Canada about such plans.
Potash Corp declined to comment.
K+S shares jumped as much as 10.3 percent on the report and closed 7.3 percent higher at 36.11 euros, the biggest intra-day rise since a 40 percent surge in late June following Potash's initial takeover bid.
K+S had previously rejected a takeover proposal worth 41 euros ($45.85) per share.
New top-level talks were held in Wiesbaden, regional capital of Hesse where K+S is headquartered, Handelsblatt said. Far-reaching guarantees on jobs and facilities were discussed, the newspaper added, citing a spokesman for the Canadian company.
K+S has previously dismissed as unreliable assurances by Potash about maintaining jobs and mine sites in Germany. ($1 = 0.8943 euros) (Reporting by Ludwig Burger and Patricia Weiss; additional reporting by Rod Nickel in Winnipeg; editing by Andreas Cremer and Susan Thomas)