Company capital and governance · France / Switzerland
Capital loss: prepare directors’ corporate records
France and Switzerland distinguish balance-sheet deterioration from inability to pay debts. Identify company form, accounts, relevant trigger dates and corporate measures before examining formalities. A capital-loss dossier is not a voluntary liquidation or a reduction returning capital without losses. Keep proposed measures separate from completed acts, without treating this worksheet as a solvency or director-liability decision.
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- Finding
- Measure
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France: why record the company form ?
Your question concerns “Capital loss: prepare directors’ corporate records”. Which document should we examine, and does your matter concern France or Switzerland?
3 free questions at signup. Avoid names and sensitive information.
France: which accounts support the capital-loss examination ?
Identify year, records and relevant dates. Preserve verifiable accounting inputs.
commerce : art. L223-42Service Public — Perte de capital : préparer les formalités du dirigeant
France: why record the company form ?
Duties and formalities depend on the corporate framework.
commerce : art. L223-42Service Public — Perte de capital : préparer les formalités du dirigeant
France: is capital loss identical to inability to pay debts ?
No. Balance-sheet items and payment capacity are different questions.
commerce : art. L223-42Service Public — Perte de capital : préparer les formalités du dirigeant
Which elements belong together before the next step?
| Preparation question | Point to verify |
|---|---|
| France: which accounts support the capital-loss examination ? | Identify year, records and relevant dates. Preserve verifiable accounting inputs. |
| France: why record the company form ? | Duties and formalities depend on the corporate framework. |
| France: is capital loss identical to inability to pay debts ? | No. Balance-sheet items and payment capacity are different questions. |
| France: which measures should remain separate from proposals ? | Retain adopted decisions and implementation evidence, not just intentions. |
commerce : art. L223-42Service Public — Perte de capital : préparer les formalités du dirigeantCO-frFedlex 2007/686/20261001/fr
France: which measures should remain separate from proposals ?
Retain adopted decisions and implementation evidence, not just intentions.
commerce : art. L223-42Service Public — Perte de capital : préparer les formalités du dirigeant
Switzerland: how should capital loss and overindebtedness be distinguished ?
Identify the actual balance-sheet concern and applicable Swiss duties rather than translating one French trigger.
Switzerland: which board records belong in the chronology ?
Connect accounts, deliberations, competent measures and dated evidence.
How can you connect the facts and records in your file?
Complete the file references. The initial values illustrate a fictional case; they are not observed product results.
Fictional example · Accounts and corporate measures chronology
- Company
- Company A
- Accounts
- Identified year
- Finding
- Documented item
- Measure
- Decision to examine
This worksheet organises records; it does not establish admissibility, entitlement or a procedural outcome.
Switzerland: does this replace insolvency-opening preparation ?
No. Corporate balance-sheet measures and opening a collective procedure are separate tasks.
Which official provision helps explain this situation?
Identify year, records and relevant dates. Preserve verifiable accounting inputs.
Switzerland: does the organiser decide personal liability ?
No. It links accounts and corporate acts without a solvency or liability verdict.
What other questions arise in this file?
France: why record the company form ?
Duties and formalities depend on the corporate framework.
commerce : art. L223-42Service Public — Perte de capital : préparer les formalités du dirigeantCO-frFedlex 2007/686/20261001/fr
France: which measures should remain separate from proposals ?
Retain adopted decisions and implementation evidence, not just intentions.
commerce : art. L223-42Service Public — Perte de capital : préparer les formalités du dirigeantCO-frFedlex 2007/686/20261001/fr
Switzerland: which board records belong in the chronology ?
Connect accounts, deliberations, competent measures and dated evidence.
commerce : art. L223-42Service Public — Perte de capital : préparer les formalités du dirigeantCO-frFedlex 2007/686/20261001/fr
Switzerland: does the organiser decide personal liability ?
No. It links accounts and corporate acts without a solvency or liability verdict.
commerce : art. L223-42Service Public — Perte de capital : préparer les formalités du dirigeantCO-frFedlex 2007/686/20261001/fr
Which official references should you consult?
- commerce : art. L223-42legifrance.gouv.fr
- Service Public — Perte de capital : préparer les formalités du dirigeantentreprendre.service-public.gouv.fr
- CO-frfedlex.admin.ch
- Fedlex 2007/686/20261001/frfedlex.admin.ch
Texts cited last checked: 2 November 2026