+Article 155 Definition of a ‘division by the formation of new companies’
---+Article 155 1.
---+Article 155 2.
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Article 155 Definition of a ‘division by the formation of new companies’
1. Overview
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Regulation |
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Article 155 1.
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For the purposes of this Chapter, ‘division by the formation of new companies’ means the operation whereby, after being wound up without going into liquidation, a company transfers to more than one newly-formed company all its assets and liabilities in exchange for the allocation to the shareholders of the company being divided of shares in the recipient companies, and possibly a cash payment not exceeding 10 % of the nominal value of the shares allocated or, where they have no nominal value, of their accounting par value.
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Article 155 2.
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Article 90(2) shall apply.
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1.1 References
1.2 Identified Requirements
1.3 Related Standards
2. Identified Requirements
Requirements
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Requirement |
3. Related Standards
Standards
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Requirement |
- Builddate: 12.08.2022 00:00:00 -Doknr: CELEX:32017L1132
- EULAW -
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