Concept selected: Reduction of capital
- Definition
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The reduction of capital may have the following objectives: - the return of contributions - the cancellation of passive dividends - the constitution or increase of voluntary reserves - the reestablishment of the balance between capital and company income reduced as a result of losses - the constitution or increase in legal reserves - the reduction may be carried out by means of the reduction of the nominal value of the shares, their amortisation or their being grouped to trade them.
- Source
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Surveys Mercantile Companies and Bankruptcy Proceedings
- Topic
- Statistical operations (links to the Inventory of Statistical Operations)
- Concepts associated
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There are no related concepts