réduction du capital

  • 1reduction of capital — a company s capital may be lawfully reduced in two ways: (1) by extinguishing or reducing the liability of its members on any uncalled capital; or (2) by repaying to them the nominal value of their shares. Where a company has suffered losses, it… …

    Law dictionary

  • 2reduction of capital — A reduction in the issued share capital of a company. The Companies Act states that, subject to confirmation by the court, a company may, if authorized by its articles of association, pass a special resolution to reduce its issued share capital.… …

    Accounting dictionary

  • 3reduction of capital — A reduction in the issued share capital of a company. The Companies Act states that, subject to confirmation by the court, a company may, if authorized by its articles of association, pass a special resolution to reduce its issued share capital.… …

    Big dictionary of business and management

  • 4reduction of capital — Voluntary liquidation of retired corporate capital. Jay Ronald Co. v. Marshall Mortg. Corporation, 265 App.Div. 622, 40 N.Y.S.2d 391, 399 …

    Black's law dictionary

  • 5réduction — [ redyksjɔ̃ ] n. f. • fin XIIIe « rapprochement »; lat. reductio, de reducere → réduire I ♦ (XIVe) Opération qui consiste à remettre en place (un os luxé, fracturé; un organe déplacé). Réduction d une articulation luxée. Par ext. Réduction d une… …

    Encyclopédie Universelle

  • 6capital redemption reserve — Under Chapter VII of Part V of the Companies Act 1985, a company can redeem shares which are issued as redeemable shares by repaying the nominal value to the shareholder, whereupon the shares are cancelled. Redemption must normally be from… …

    Law dictionary

  • 7capital — cap·i·tal 1 adj [Latin capitalis, from caput head, a person s life (as forfeit)] 1 a: punishable by death capital murder b: involving execution a capital case 2 [Medieval Latin capitalis chief, principal, from Latin …

    Law dictionary

  • 8capital gains — index boom (prosperity) Burton s Legal Thesaurus. William C. Burton. 2006 capital gains …

    Law dictionary

  • 9Capital Reduction — The process of decreasing a company s shareholder equity through share cancellations and share repurchases. The reduction of capital is done by companies for numerous reasons including increasing shareholder value and producing a more efficient… …

    Investment dictionary

  • 10capital reduction — See: reduction of capital …

    Accounting dictionary