Livv
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 2: General meetings of shareholders

          • I: Notice to shareholders

          • II: Typology

            • A: Ordinary general meeting

            • B: Extraordinary general meeting

              • 1°: Competence

                • a): Amendments to articles of association

                  • i): Changes in share capital

                    • ii): Amortization of capital

                    • iii): Capital reduction

                  • ii): Other changes

                • b): Nationality

                • c): Restructurings

              • 2°: Operation

            • C: Mixed assembly

            • D: Special meetings

      • Chapter 5: Transformation

      • Chapter 6: Dissolution

486. Early repayment

1 minute de lecture

Article L. 225-198 of the Commercial Code presents the amortization of capital as an early repayment of the amount of contributions without a corresponding reduction in capital. In practice, shareholders recover their contributions without losing their status as associates. The operation does not alter the amount of the corporate capital, as it is carried out by drawing on available reserves and p …

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