In the event of the incorporation of a controlled company

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For the purposes of the comparison referred to in this article, the shares of the capital of the subsidiary owned by the parent company will be assessed, in the latter's equity, in accordance with the provisions of the caput. (As amended by Law 10,303 of 2001)

If the exchange ratios of the shares of the non-controlling shareholders, provided bulk sms iran for in the merger protocol, are less advantageous than those resulting from the comparison provided for in this article, the shareholders who dissent from the resolution of the general meeting of the subsidiary that approves the transaction may choose, within the period provided for in art. 230, between the reimbursement value set under the terms of art. 45 and the value determined in accordance with the provisions of the caput, in compliance with the provisions of art. 137, item II. (As amended by Law 10,303 of 2001)

The rules set forth in this article apply to the incorporation of a parent company by its subsidiary, to the merger of a parent company with its subsidiary, to the incorporation of shares of a controlled or parent company, to the incorporation, merger and incorporation of shares of companies under common control. (As amended by Law 10,303 of 2001)

The provisions of this article do not apply if the shares of the subsidiary's capital were acquired on the stock exchange or through a public offering under the terms of articles 257 to 263.