If the terms of issue include capability of conversion of the securities or bonds to shares, they shall not be converted before the lapse of at least two (2) years of the date of their issuance and the holders of the securities or the bondholders, after the lapse of such period, shall have the option to accept their conversion to shares or to recover their value. Holders of securities or bondholders may also recover their value prior to the due date thereof in the event of dissolution of the company.
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