Methods and standards / Concept Glossary / Reduction of capital

Concept selected: Reduction of capital


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.


Surveys Mercantile Companies and Bankruptcy Proceedings


Statistical operations

(links to the Inventory of Statistical Operations)

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