商品簡介
In addition, this paper focuses on the preparation of a profit forecast and the retention of the corresponding net profit for the year. The following section outlines various reasons for such an interim profit distribution, explains the competent bodies responsible for deciding on the interim profit distribution, and illustrates the various possible timing options for such distributions using diagrams. Principles of company law, such as the principle of equal treatment and the principle of maintaining the share capital, are examined and explained in the context of the conditions for admissibility. In addition to a provision in the articles of association regarding interim profit distributions, this thesis also contains a draft resolution for the general meeting. Finally, the legal consequences of achieving and failing to achieve the forecast annual result are outlined.
