(1) Where the share exchange ratio has been inadequately set, or where the membership in the acquiring legal entity is not a fair equivalent of the share of a legal entity being acquired, or the membership in same, each of the holders of shares who is prohibited by section 14 (2) from exercising their right to file an action against the merger resolution taking effect may demand that the acquiring legal entity provide a compensatory additional cash payment; such additional payments may exceed one tenth of the amount of the capital stock or nominal capital allocable to the shares allotted. Upon a corresponding petition having been made, the court will determine which additional payment is appropriate pursuant to the stipulations of the Act on Valuation Proceedings under Corporate Law (Spruchverfahrensgesetz – SpruchG).
(2) The additional cash payment is to accrue interest from midnight of that day onwards on which the entry of the merger in the register maintained at the seat of the acquiring legal entity has been published in accordance with section 19 (3), such interest amounting to five percentage points above the respective basic rate of interest per annum pursuant to section 247 of the Civil Code. The assertion of further-reaching damages is not ruled out.