AGM of capital increase by incorporation of current account

Description

In order to improve a company’s cash flow, the partners may decide to increase the capital by incorporating their current account. The current account is an advance of money that the partner makes to the company. It is used here as a method of financing or refinancing the company. In practice, this incorporation is done by contribution in cash, i.e. by the contribution of money paid into the social funds by the partners, or by the maintenance within the company of sums normally due to the partners as remuneration or dividends.