Company capital and governance · France / Switzerland
Profit distribution: reserves and corporate decision
France and Switzerland require profit distribution to be examined against accounts, losses, reserves and corporate decisions. A positive bank balance does not itself establish distributable profit. This dossier concerns the corporate distribution record, separately from the recipient’s tax or social treatment. Amounts must remain connected to their accounting source and the applicable conditions rather than assumed available.
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France: why retain prior losses and reserve categories ?
They inform the distributable-amount examination and must remain separate.
Read the referencesYour question concerns “Profit distribution: reserves and corporate decision”. 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 proposed distribution ?
Identify year and relevant statements. Bank cash is not a substitute.
commerce : art. L232-11Service Public — Distribuer des bénéfices : réserves et décision
France: why retain prior losses and reserve categories ?
They inform the distributable-amount examination and must remain separate.
commerce : art. L232-11Service Public — Distribuer des bénéfices : réserves et décision
France: how should the allocation decision match the accounts ?
Compare amounts, year and adopted text. A proposal is not a resolution.
commerce : art. L232-11Service Public — Distribuer des bénéfices : réserves et décision
Which elements belong together before the next step?
| Preparation question | Point to verify |
|---|---|
| France: which accounts support the proposed distribution ? | Identify year and relevant statements. Bank cash is not a substitute. |
| France: why retain prior losses and reserve categories ? | They inform the distributable-amount examination and must remain separate. |
| France: how should the allocation decision match the accounts ? | Compare amounts, year and adopted text. A proposal is not a resolution. |
| France: is distribution capacity the same as dividend taxation ? | No. Corporate availability and recipient charges are different questions. |
commerce : art. L232-11Service Public — Distribuer des bénéfices : réserves et décisionCO-frFedlex 2007/686/20261001/fr
France: is distribution capacity the same as dividend taxation ?
No. Corporate availability and recipient charges are different questions.
commerce : art. L232-11Service Public — Distribuer des bénéfices : réserves et décision
Switzerland: which profit and reserve records should be retained ?
Identify accounting items and relevant Swiss conditions. Do not import French reserve treatment automatically.
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 allocation reconciliation
- Accounts
- Identified year
- Result
- Documented amount
- Reserves
- Items to examine
- Decision
- Proposed allocation
This worksheet organises records; it does not establish admissibility, entitlement or a procedural outcome.
Switzerland: does positive cash establish distributable profit ?
No. Corporate and accounting conditions require their own examination.
Switzerland: what supports the payment record ?
Match recipients, amounts and resolution, retaining differences.
Which official provision helps explain this situation?
Identify year and relevant statements. Bank cash is not a substitute.
Switzerland: does this reconciliation certify distribution capacity ?
No. It organises accounting sources and decisions without certifying availability.
What other questions arise in this file?
France: why retain prior losses and reserve categories ?
They inform the distributable-amount examination and must remain separate.
commerce : art. L232-11Service Public — Distribuer des bénéfices : réserves et décisionCO-frFedlex 2007/686/20261001/fr
France: is distribution capacity the same as dividend taxation ?
No. Corporate availability and recipient charges are different questions.
commerce : art. L232-11Service Public — Distribuer des bénéfices : réserves et décisionCO-frFedlex 2007/686/20261001/fr
Switzerland: does positive cash establish distributable profit ?
No. Corporate and accounting conditions require their own examination.
commerce : art. L232-11Service Public — Distribuer des bénéfices : réserves et décisionCO-frFedlex 2007/686/20261001/fr
Switzerland: does this reconciliation certify distribution capacity ?
No. It organises accounting sources and decisions without certifying availability.
commerce : art. L232-11Service Public — Distribuer des bénéfices : réserves et décisionCO-frFedlex 2007/686/20261001/fr
Which official references should you consult?
- commerce : art. L232-11legifrance.gouv.fr
- Service Public — Distribuer des bénéfices : réserves et décisionentreprendre.service-public.gouv.fr
- CO-frfedlex.admin.ch
- Fedlex 2007/686/20261001/frfedlex.admin.ch
Texts cited last checked: 2 November 2026