+Article 67 2.

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.

1. Overview

,

1.1 References

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

Requirements

3. Related Standards

Standards