{"id":32520,"date":"2022-01-14T17:01:07","date_gmt":"2022-01-14T15:01:07","guid":{"rendered":"https:\/\/www.e2.law\/?post_type=compliances&#038;p=32520"},"modified":"2022-01-14T17:36:08","modified_gmt":"2022-01-14T15:36:08","slug":"rachat-dactions-propres-conditions-pour-y-proceder","status":"publish","type":"compliances","link":"https:\/\/www.e2.law\/fr\/compliances\/rachat-dactions-propres-conditions-pour-y-proceder\/","title":{"rendered":"Rachat d&#8217;actions propres: conditions pour y proc\u00e9der"},"content":{"rendered":"<p>Les conditions sont les suivantes\u00a0(5\u00a0:145 CSA)\u00a0:<\/p>\n<p>1\u00b0 D\u00e9cision pr\u00e9alable de l\u2019AG prise dans le respect du quorum de majorit\u00e9 requises pour la modification des statuts.\u00a0 Par exeption, lorsque la soci\u00e9t\u00e9 acquiert ses actions\u00a0 pour les distribuer \u00e0 son personnel, le rachat peut alors \u00eatre ex\u00e9cut\u00e9 par le conseil d\u2019administration.<\/p>\n<p>2\u00b0 La somme affect\u00e9e \u00e0 cette acquisition est <a class=\"fusion-modal-text-link\" data-toggle=\"modal\" data-target=\".fusion-modal.Distrib\" href=\"#\">susceptible d\u2019\u00eatre distribu\u00e9e<\/a> (faire partie des b\u00e9n\u00e9fices distribuables) ;<\/p>\n<p>3\u00b0 L\u2019op\u00e9ration porte sur des actions enti\u00e8rement lib\u00e9r\u00e9es ou sur des certificats se rapportant \u00e0 des actions enti\u00e8rement lib\u00e9r\u00e9es ;<\/p>\n<p>4\u00b0 L\u2019offre d\u2019acquisition des actions est faite aux m\u00eames conditions par classe de titres \u00e0 tous les actionnaires, sauf si l\u2019acquisition est d\u00e9c\u00e9d\u00e9e \u00e0 l\u2019unanimit\u00e9 par une Assembl\u00e9e g\u00e9n\u00e9rale \u00e0 laquelle tous les actionnaires \u00e9taient pr\u00e9sents ou repr\u00e9sent\u00e9s.<\/p>\n<p>L\u2019assembl\u00e9e g\u00e9n\u00e9rale ou les statuts fixent le nombre maximum d\u2019actions \u00e0 acqu\u00e9rir, la dur\u00e9e pour laquelle l\u2019autorisation d\u2019acqu\u00e9rir est accord\u00e9e ainsi que les contre valeurs minimales et maximales.<\/p>\n<p>Les droits aff\u00e9rents aux actions acquises sont suspendus jusqu\u2019\u00e0 ce qu\u2019elles aient \u00e9t\u00e9 ali\u00e9n\u00e9es ou annul\u00e9es.<\/p>\n<p>&nbsp;<\/p>\n<div class=\"fusion-modal modal fade modal-1 Distrib\" tabindex=\"-1\" role=\"dialog\" aria-labelledby=\"modal-heading-1\" aria-hidden=\"true\" style=\"--awb-border-color:#ebebeb;--awb-background:#f6f6f6;\"><div class=\"modal-dialog modal-lg\" role=\"document\"><div class=\"modal-content fusion-modal-content\"><div class=\"modal-header\"><button class=\"close\" type=\"button\" data-dismiss=\"modal\" aria-hidden=\"true\" aria-label=\"Close\">&times;<\/button><h3 class=\"modal-title\" id=\"modal-heading-1\" data-dismiss=\"modal\" aria-hidden=\"true\">Your Content Goes Here<\/h3><\/div><div class=\"modal-body fusion-clearfix\"><\/p>\n<div id=\"shortcode_copy_container_30284\" class=\"shortcode_copy_container\" style=\"color: #747474;\">    <div class=\"post_content\">\n        <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    <\/div>\n<section data-identify=\"single-doc\" style=\"\">\n    <div>\n        <div>\n                    <\/div>\n        <table class=\"table responsive-table\" style=\"text-align:justify;display:none;\">\n            <tr style=''>\n                <td>Type de conformit\u00e9<\/td>\n                <td>\n                                    <\/td>\n            <\/tr>\n        <\/table>\n        <table class=\"table responsive-table\" style=\"text-align:justify;display:none;\">\n                    <\/table>\n            <\/div>\n    <\/section>\n    <a href=\"https:\/\/www.e2.law\/fr\/compliances\/checklist-pour-distribuer-des-dividendes-dans-une-srl\/\" target=\"_blank\">Read More<\/a>\n<\/div>\n<div style=\"color: #747474;\"><\/div>\n<p><\/div><div class=\"modal-footer\"><button class=\"fusion-button button-default button-medium button default medium\" type=\"button\" data-dismiss=\"modal\">Close<\/button><\/div><\/div><\/div><\/div>\n","protected":false},"featured_media":0,"template":"","categories":[141],"tags":[],"class_list":["post-32520","compliances","type-compliances","status-publish","hentry","category-non-classifiee"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - 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