Definition

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

Surveys Mercantile Companies and Bankruptcy Proceedings

Topic

• Enterprises

Statistical operations

(links to the Inventory of Statistical Operations)

• 30151 - Mercantile Companies

Concepts associated

There are no related concepts