Methods and standards / Concept Glossary / Paying up of passive dividends

Concept selected: Paying up of passive dividends

Definition

When the registered capital is not paid up completely, it is indicated in the deed of constitution or increase in corporate capital if the payments pending will be made in cash or by means of non-monetary contributions.
In the case of payments pending having to be made in cash, the form and maximum period during which passive dividends have to be met will be determined.

Source

Surveys Mercantile Companies and Bankruptcy Proceedings

Topic

Statistical operations

(links to the Inventory of Statistical Operations)

Concepts associated

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