The Calculating Date of the Property of Contracting Companies of the Merger (A Comparative Study in Iran and Egypt Laws)

One of the main issues relating the commercial companies is merger. Merger is a contract by which one company or more enter the mentioned company according to a mutual agreement and lose their juristic personality unilateral or simple integration, or several commercial companies, ,while fading their own juristic personality, create a new company without entering the liquidation step bilateral or multilateral or compound integration. Since in the merger, the property of the merged companies is one of the main and determinative factors, how to calculate the property of the merged companies is very important; the affair based on which is specified the value of the shares or its partners portion and quantum of property interest and responsibilities of partners or new company. There are various theories about the criteria for the suitable time of calculating the value of conclusion of the merger contract. Determining the agreed date for assessment, the nominal value of shares or partners portion, and the real value of stock or partner’s portion are the criteria presented in this study.