it means in case the parties cannot agree on the sale price

in case of deadlock/an impasse

Creio que pelo contexto a expressão deadlock não é a mais apropriada. Esse "impasse" de que fala o texto é o desacordo dos acionistas quanto ao valor. Nesse caso em vez do "voto de Minerva" a solução será recorrer "ao valor que resultar do balanço aprovado do último exercício."



--------------------------------------------------
Note added at 6 hrs (2022-07-21 15:51:25 GMT)
--------------------------------------------------

Observem que "deadlock" tem um sentido diverso do contexto apresentado aqui.

A deadlock occurs when shareholders of a corporation or parties to an agreement have an irreconcilable conflict. This term is often used in connection with 50:50 companies where neither shareholder has a majority interest and a conflict arises over the management of the corporation.

--------------------------------------------------
Note added at 7 hrs (2022-07-21 16:14:33 GMT)
--------------------------------------------------

Em suma, o deadlock é um impasse em que as operações da empresa ficam paralisadas (travadas). Não é o nosso "impasse" no sentido de empate de opiniões.

What is deadlock?
“Deadlock” arises when those in control of a business are engaged in an irresolvable conflict between themselves. A typical situation involves a company with two shareholders at loggerheads over a particular issue.

In an ideal world, before setting out in business together, everyone concerned would turn their minds to and agree to what should happen in the event that they were to fall out. The agreement would then be recorded in writing in either a company’s articles of association or as part of a shareholders’/members’/partnership agreement. Quite understandably however, especially where the parties to a joint venture are close or in cases involving first-time entrepreneurs, the ‘worst case scenario’ is often overlooked.

There are various tried and tested methods for agreeing to resolve deadlock. These usually provide a mechanism by which one party can force the other to either buy or sell their share in the business.

If nothing is agreed and a deadlock situation does arise, the consequences can be catastrophic. If the business fails or is forced to stop trading because of the stalemate, the parties may have wasted a great deal of time and money. If what was previously a going concern becomes nothing more than a group of assets, a huge amount of worth can evaporate.

It is quite often, particularly where misconduct is being alleged as part of the deadlock, that some parties try and remove others from a business. The repercussions of doing so are outside the scope of this article but such a course of action can be dangerous. If in this position, always take advice.

https://www.progressionsolicitors.com/deadlock-in-business/