+Article 67 Allocation of available surplus
---+Article 67 1.
---+Article 67 2.
---+Article 67 3.

Article 67 Allocation of available surplus

1. Přehled

,
Article 67 1.
The balance of the surplus after deduction of the allocation to the legal reserve, of any sums paid out in dividends and of any losses carried over, with the addition of any surpluses carried over and of any sums drawn from the reserves, shall constitute the profits available for distribution.
Article 67 2.

The general meeting which considers the accounts for the financial year may allocate the surplus in the order and proportions laid down in the statutes, and in particular:

— 
carry them forward,
— 
appropriate them to any legal or statutory reserve fund,
— 
provide a return on paid-up capital and quasi-equity, payment being made in cash or shares.
Article 67 3.
The statutes may also prohibit any distribution.

1.1 Odkazy

1.2 Identifikované požadavky

1.3 Související standardy

2. Identifikované požadavky

Požadavky

3. Související standardy

Standardy