‹ CHAPTER 5 PUBLIC COMPANIES: INDEPENDENT VALUATION OF NON-CASH CONSIDERATION 550. Public company: valuation of non-cash consideration for shares › Non-cash consideration for shares 550. Public company: valuation of non-cash consideration for shares 551. Exception to valuation requirement: arrangement with another company 552. Exception to valuation requirement: merger or division 553. Non-cash consideration for shares: requirements as to valuation and report 554. Copy of report to be delivered to Registrar ‹ CHAPTER 5 PUBLIC COMPANIES: INDEPENDENT VALUATION OF NON-CASH CONSIDERATION 550. Public company: valuation of non-cash consideration for shares ›