{"id":43490,"date":"2023-01-11T08:05:34","date_gmt":"2023-01-11T06:05:34","guid":{"rendered":"https:\/\/www.e2.law\/?post_type=legalconcepts&p=43490"},"modified":"2023-01-11T08:06:08","modified_gmt":"2023-01-11T06:06:08","slug":"pair-comptable","status":"publish","type":"legalconcepts","link":"https:\/\/www.e2.law\/fr\/legalconcepts\/pair-comptable\/","title":{"rendered":"Pair comptable"},"content":{"rendered":"

Le pair comptable d\u2019une action sans valeur nominale est obtenu en divisant le capital par le nombre total des actions \u00e9mises. Selon la th\u00e9orie dominante en Belgique, le pair comptable est d\u00e9termin\u00e9 de la m\u00eame mani\u00e8re apr\u00e8s la constitution de la soci\u00e9t\u00e9. Lorsqu\u2019il n\u2019y a qu\u2019une classe d\u2019actions et que la valeur d\u2019apport des actions nouvelles diff\u00e8re du pair comptable des actions existantes, le pair comptable de toutes les actions est d\u00e9termin\u00e9, dans cette conception, en divisant le nouveau chiffre du capital apr\u00e8s augmentation de celui-ci par le nombre total d\u2019actions, \u00e0 moins qu\u2019il soit explicitement d\u00e9rog\u00e9 \u00e0 ce mode de calcul. Dans ce cas, une nouvelle classe d\u2019actions est \u00e9mise.<\/p>\n","protected":false},"featured_media":0,"template":"","categories":[141],"tags":[],"class_list":["post-43490","legalconcepts","type-legalconcepts","status-publish","hentry","category-non-classifiee"],"acf":[],"yoast_head":"\nPair comptable - 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\/legalconcepts\/pair-comptable\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Pair comptable - e2.law\" \/>\n<meta property=\"og:description\" content=\"Le pair comptable d\u2019une action sans valeur nominale est obtenu en divisant le capital par le nombre total des actions \u00e9mises. Selon la th\u00e9orie dominante en Belgique, le pair comptable est d\u00e9termin\u00e9 de la m\u00eame mani\u00e8re apr\u00e8s la constitution de la soci\u00e9t\u00e9. 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Selon la th\u00e9orie dominante en Belgique, le pair comptable est d\u00e9termin\u00e9 de la m\u00eame mani\u00e8re apr\u00e8s la constitution de la soci\u00e9t\u00e9. 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