{"id":30284,"date":"2021-04-12T13:17:25","date_gmt":"2021-04-12T11:17:25","guid":{"rendered":"https:\/\/www.e2.law\/?post_type=compliances&#038;p=30284"},"modified":"2022-01-14T16:56:30","modified_gmt":"2022-01-14T14:56:30","slug":"checklist-pour-distribuer-des-dividendes-dans-une-srl","status":"publish","type":"compliances","link":"https:\/\/www.e2.law\/fr\/compliances\/checklist-pour-distribuer-des-dividendes-dans-une-srl\/","title":{"rendered":"Checklist pour distribuer des dividendes dans une srl"},"content":{"rendered":"<p>&nbsp;<\/p>\n<p><img class=\"lazyload\" decoding=\"async\" src=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%271621%27%20height%3D%271259%27%20viewBox%3D%270%200%201621%201259%27%3E%3Crect%20width%3D%271621%27%20height%3D%271259%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-orig-src=\"https:\/\/www.e2.law\/wp-content\/uploads\/2020\/04\/Dividendes_SRL.png\" \/><\/p>\n<p>Conform\u00e9ment aux articles 5 :142 et 5 :143, \u00e7\u00e0d :<\/p>\n<ul>\n<li><strong>l\u2019actif net de la soci\u00e9t\u00e9 doit rester positif apr\u00e8s acquisition.<\/strong> L\u2019actif net est \u00e9tabli sur la base des derniers comptes annuels approuv\u00e9s ou d\u2019un \u00e9tat plus r\u00e9cent r\u00e9sumant la situation active et passive. Par actif net, on entend le total de l\u2019actif, d\u00e9duction faite des provisions, des dettes et, sauf cas exceptionnels \u00e0 mentionner \u00e0 justifier dans l\u2019annexe aux comptes annuels, des montants non encore amortis des frais d\u2019\u00e9tablissement et d\u2019expansion, et des frais de recherche et d\u00e9veloppement.<\/li>\n<li>Par ailleurs<strong>, l&#8217;organe d&#8217;administration doit constater<\/strong> qu\u2019\u00e0 la suite de cette distribution, la soci\u00e9t\u00e9 pourra en fonction des d\u00e9veloppements auxquels on peut raisonnablement s\u2019attendre, continuer \u00e0 s\u2019acquitter de ses dettes au fur et \u00e0 mesure de leur \u00e9ch\u00e9ance pendant une p\u00e9riode d\u2019au moins douze mois \u00e0 compter de la date de la distribution.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<div id=\"image-map-pro-937\"><\/div>\n","protected":false},"featured_media":0,"template":"","categories":[141],"tags":[],"class_list":["post-30284","compliances","type-compliances","status-publish","hentry","category-non-classifiee"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Checklist pour distribuer des dividendes dans une srl - e2.law<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.e2.law\/fr\/compliances\/checklist-pour-distribuer-des-dividendes-dans-une-srl\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Checklist pour distribuer des dividendes dans une srl - e2.law\" \/>\n<meta property=\"og:description\" content=\"&nbsp; Conform\u00e9ment aux articles 5 :142 et 5 :143, \u00e7\u00e0d : l\u2019actif net de la soci\u00e9t\u00e9 doit rester positif apr\u00e8s acquisition. L\u2019actif net est \u00e9tabli sur la base des derniers comptes annuels approuv\u00e9s ou d\u2019un \u00e9tat plus r\u00e9cent r\u00e9sumant la situation active et passive. Par actif net, on entend le total de l\u2019actif, d\u00e9duction faite des  [...]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.e2.law\/fr\/compliances\/checklist-pour-distribuer-des-dividendes-dans-une-srl\/\" \/>\n<meta property=\"og:site_name\" content=\"e2.law\" \/>\n<meta property=\"article:modified_time\" content=\"2022-01-14T14:56:30+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.e2.law\/wp-content\/uploads\/2020\/04\/Dividendes_SRL.png\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data1\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.e2.law\\\/fr\\\/compliances\\\/checklist-pour-distribuer-des-dividendes-dans-une-srl\\\/\",\"url\":\"https:\\\/\\\/www.e2.law\\\/fr\\\/compliances\\\/checklist-pour-distribuer-des-dividendes-dans-une-srl\\\/\",\"name\":\"Checklist pour distribuer des dividendes dans une srl - e2.law\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.e2.law\\\/fr\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.e2.law\\\/fr\\\/compliances\\\/checklist-pour-distribuer-des-dividendes-dans-une-srl\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.e2.law\\\/fr\\\/compliances\\\/checklist-pour-distribuer-des-dividendes-dans-une-srl\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.e2.law\\\/wp-content\\\/uploads\\\/2020\\\/04\\\/Dividendes_SRL.png\",\"datePublished\":\"2021-04-12T11:17:25+00:00\",\"dateModified\":\"2022-01-14T14:56:30+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.e2.law\\\/fr\\\/compliances\\\/checklist-pour-distribuer-des-dividendes-dans-une-srl\\\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.e2.law\\\/fr\\\/compliances\\\/checklist-pour-distribuer-des-dividendes-dans-une-srl\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\\\/\\\/www.e2.law\\\/fr\\\/compliances\\\/checklist-pour-distribuer-des-dividendes-dans-une-srl\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.e2.law\\\/wp-content\\\/uploads\\\/2020\\\/04\\\/Dividendes_SRL.png\",\"contentUrl\":\"https:\\\/\\\/www.e2.law\\\/wp-content\\\/uploads\\\/2020\\\/04\\\/Dividendes_SRL.png\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.e2.law\\\/fr\\\/compliances\\\/checklist-pour-distribuer-des-dividendes-dans-une-srl\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.e2.law\\\/fr\\\/home\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Checklist pour distribuer des dividendes dans une srl\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.e2.law\\\/fr\\\/#website\",\"url\":\"https:\\\/\\\/www.e2.law\\\/fr\\\/\",\"name\":\"e2.law\",\"description\":\"A Business Law Firm\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.e2.law\\\/fr\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.e2.law\\\/fr\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.e2.law\\\/fr\\\/#organization\",\"name\":\"E2.law\",\"url\":\"https:\\\/\\\/www.e2.law\\\/fr\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\\\/\\\/www.e2.law\\\/fr\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.e2.law\\\/wp-content\\\/uploads\\\/2018\\\/12\\\/logo-2.png\",\"contentUrl\":\"https:\\\/\\\/www.e2.law\\\/wp-content\\\/uploads\\\/2018\\\/12\\\/logo-2.png\",\"width\":152,\"height\":40,\"caption\":\"E2.law\"},\"image\":{\"@id\":\"https:\\\/\\\/www.e2.law\\\/fr\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.linkedin.com\\\/company\\\/e2.law\"]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Checklist pour distribuer des dividendes dans une srl - e2.law","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.e2.law\/fr\/compliances\/checklist-pour-distribuer-des-dividendes-dans-une-srl\/","og_locale":"fr_FR","og_type":"article","og_title":"Checklist pour distribuer des dividendes dans une srl - e2.law","og_description":"&nbsp; Conform\u00e9ment aux articles 5 :142 et 5 :143, \u00e7\u00e0d : l\u2019actif net de la soci\u00e9t\u00e9 doit rester positif apr\u00e8s acquisition. 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