Module 18 min886 wordsFree — no account

Allocating the profit in general meeting

A way to check what has landed — no marks, no account · 1 section · 149 words · 3 min

Test yourself

Question 1 of 3

When does the transfer to the legal reserve stop being compulsory?

Once the reserve reaches 10 % of the share capitalAfter ten consecutive profitable yearsOnce the reserve equals the amount of the share capital

Question 2 of 3

A debit carry-forward remains. What may the meeting do?

Distribute normally, the carry-forward being an entry without effectAbsorb the carry-forward before any transfer and any distributionMove the carry-forward into a discretionary reserve

Question 3 of 3

Which of these reserves is distributed by a simple ordinary resolution?

The legal reserveThe statutory reserveThe discretionary reserve

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Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.