i— Each merged company shall pass a resolution dissolving itself.

ii— A new company shall be incorporated in accordance with the provisions of this law. However, if the new company is a joint-stock company, the experts' report on the evaluation of the in-kind shares shall be relied upon according to article (99) of this law.

iii— Each merged company shall be allotted a number of shares or stakes equal to its shareholding in the new company's capital. These shares shall be distributed among partners in each merged company in proportion to their respective shares therein.