Module 18 min886 wordsFree — no account
Allocating the profit in general meeting
The module’s worked examples, then cases to attempt before revealing their solution · 1 section · 60 words · 1 min
Worked example
The €100,000 profit
Share capital of €40,000, legal reserve already funded to €1,200, no carry-forward. The ceiling of the legal reserve is €4,000, that is 10 % of capital; it can still take €2,800. A 5 % transfer on €100,000 would give €5,000, but it stops at €2,800. That leaves €97,200 to share between dividends, discretionary reserves and the carry-forward.
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