SECTION 314

Unless otherwise provided for in the national legislations, the payment and deposit of the funds shall be recorded by a notary within the jurisdiction of the headquarters in a notarial statement of subscription and payment listing subscribers with their last and first names, domicile for natural persons, company name, legal form and headquarters for legal entities, as well as the bank domiciliation of all interested parties and, where applicable, the amount of money paid by each of them. Funds thus deposited shall be unavailable until the day of the registration of the company with the registry of commerce and securities. Effective that day, they shall be made available to the manager(s) duly appointed by the articles of association or by a subsequent instrument. In the event the company is not registered with the registry of commerce and securities within a period of six (6) months from the initial deposit of funds at a bank, or at any other duly accredited credit or microfinance institution, or at a notary’s office, the contributors may, either individually, or collectively through an agent, petition the competent court for the authorization to withdraw the amount of their contributions.