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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 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

                    • i): Capital increase

                      • i): Implementation procedures

                        • i): Capital increase by contributions in cash

                        • ii): Capital increase by contribution in kind

                        • iii): Capital increase by incorporation

                        • iv): Capital increase following the exercise of shares

                        • v): Capital increase by offsetting claims

                      • ii): Preemptive subscription right

                    • 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

482. Capital increase by incorporation

1 minute de lecture

The capital increase by incorporation of reserves, profits, or share premiums constitutes an accounting entry that allows a sum to be transferred from the reserves account to the capital account. The company, by increasing its capital in this way, is able to offer better security to its various creditors. In practice, new shares are created and allocated to shareholders in proportion to their part …

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