Company Law (en cours)
Auteur : Louis Vogel
Sommaire de l’ouvrage
Introduction
Title 1: Formation of the company
A: Share capital
B: Reserves
II: Recourse to borrowing
III: Intercompany financing
IV: Shareholder current accounts
V: New sources of financing
Section 2: Rules common to capital companies (société de capitaux)
Chapter 2: Exercise of voting rights
Chapter 3: Shareholders' agreements
Chapter 4: Restructurings
Title 3: Corporate groups
Title 4: Exit from the company
Part 2: Rules specific to each type of company
52. Financing of activity
1 minute de lecture
The creation of a company is primarily driven by the objective of generating profit . It is therefore clear that the results of the fiscal year are primarily intended to be distributed. However, shareholders' equity, composed of corporate capital and reserves, must be protected. Indeed, the essential function of these permanent elements is to ensure the company's financing needs. The two concepts …