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Ouvrages

Company Law (en cours)

Auteur : Louis Vogel

Sommaire de l’ouvrage
  • Introduction

  • Part 2: Rules specific to each type of company

    • Title 4: SA

      • Chapter 2: Shareholders

        • Section 1: Individual rights of the shareholder

          • II: Financial rights

            • A: Right over part of the company's assets

            • B: Right to dividend

            • C: Absence of contribution to losses

      • Chapter 5: Transformation

      • Chapter 6: Dissolution

468. Nature and terms(1)

1 minute de lecture

The shareholder of an SA has the right to a share of the company's profit. However, exercising the right to a dividend is subject to a dual condition: firstly, the company's result must be profitable, and secondly, the assembly must have decided to distribute it rather than allocate it to reserves. If these conditions are met, the shareholder receives dividends correlated to the number of shares t …

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