i— The merged company shall pass a resolution to dissolve itself.

ii— The merged company shall be evaluated in accordance with the provisions of this law governing the evaluation of in-kind shares.

iii— The merging, or emerging, company shall pass a resolution to amend its capital in accordance with the evaluation results of the merged company.

iv— The capital increase shall be distributed among the partners in the merged company in proportion to their respective shares therein.

v— If the stakes are represented in shares, they may be traded upon their issue if one year has lapsed since the incorporation of the merging or emerging company.