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Annotated agreements

French law · Prepare your case, step by step

Repaying a French shareholder loan

An advance through a French shareholder current account is a debt owed by the company, separate from share capital. Reconcile advances, recorded repayments and governing agreements, including any blocking arrangement. An arithmetic balance does not establish immediate entitlement to payment. This statement prepares a supported question without calculating limitation periods or promising repayment.

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YOUR FIGURES

What balance appears in your records?

The balance does not establish when payment is due or include unentered interest.

Enter non-negative numbers; use 0 when a verified item is zero. A blank field stays unknown.

Worked arithmetic example · fictional figures
Reconciled advances
12,000 €
Other supported advances
0 €
Recorded repayments
3,000 €
Reported documentary balance
9,000 €

The balance does not establish when payment is due or include unentered interest.

01 / Prepare my file

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Your starting documents
The point to check

A shareholder-account advance is a claim against the company, distinct from share capital; reconcile advances and recorded repayments. Record the relevant passage and any missing information.

Fictional example · adapt to your facts

What does the €9,000 example balance show?

A shareholder finds €12,000 of advances and €3,000 of repayments. A bank blocking agreement mentioned in correspondence is still missing from the file.

The resulting sheet
Document
Account ledger and proof of advances
Question
Which terms can govern repayment?
Next check
Show a documentary balance of €9,000 and flag the missing agreement before drawing conclusions about when payment is due.

Show a documentary balance of €9,000 and flag the missing agreement before drawing conclusions about when payment is due.

READ THE DOCUMENT

Which entries and agreements should be reconciled?

Locate and reconcile these records: Account ledger and proof of advances ; Articles, loan agreement and any lock-up ; Repayment request and company response. Mark missing or uncertain records explicitly.

  1. Account ledger and proof of advances

    Is a shareholder current account the same as capital?

  2. Articles, loan agreement and any lock-up

    Which terms can govern repayment?

  3. Repayment request and company response

    How does payment relief differ from insolvency proceedings?

Which distinctions change the document review?

Repaying a French shareholder loan · situations to distinguish
SituationPurposeRecord to examine
Accounting balanceReconcile advances and repaymentsLedger entries and supporting records
Payment becoming dueExamine when repayment can be requestedArticles, agreements, blocking terms and legal context
Source 1Source 2

Is a shareholder current account the same as capital?

A shareholder-account advance is a claim against the company, distinct from share capital; reconcile advances and recorded repayments.

Source 1

Which terms can govern repayment?

Articles and agreements may set repayment terms or lock-up arrangements; read them before assuming immediate repayment is due.

Source 1

How does payment relief differ from insolvency proceedings?

Court-granted payment time differs from insolvency proceedings: each follows a separate legal framework.

Source 1Source 2

Which entries and agreements should be reconciled?

Locate and reconcile these records: Account ledger and proof of advances ; Articles, loan agreement and any lock-up ; Repayment request and company response. Mark missing or uncertain records explicitly.

  • Account ledger and proof of advances
  • Articles, loan agreement and any lock-up
  • Repayment request and company response
JULIE / QUESTIONS

What should I know before acting?

Is a shareholder current account the same as capital?

A shareholder-account advance is a claim against the company, distinct from share capital; reconcile advances and recorded repayments.

Source 1

Which terms can govern repayment?

Articles and agreements may set repayment terms or lock-up arrangements; read them before assuming immediate repayment is due.

Source 1

How does payment relief differ from insolvency proceedings?

Court-granted payment time differs from insolvency proceedings: each follows a separate legal framework.

Source 1Source 2

Which entries and agreements should be reconciled?

Locate and reconcile these records: Account ledger and proof of advances ; Articles, loan agreement and any lock-up ; Repayment request and company response. Mark missing or uncertain records explicitly.

Source 1Source 2

What does the €9,000 example balance show?

Fictional example. A shareholder finds €12,000 of advances and €3,000 of repayments. A bank blocking agreement mentioned in correspondence is still missing from the file. Show a documentary balance of €9,000 and flag the missing agreement before drawing conclusions about when payment is due.

Why does the balance alone not establish when payment is due?

Avoid these shortcuts: Confusing dividends, capital and loan repayment ; Promising payment despite insolvency restrictions.

Source 1Source 2

How does the counter treat advances and repayments?

The balance does not establish when payment is due or include unentered interest. Show a documentary balance of €9,000 and flag the missing agreement before drawing conclusions about when payment is due.

What can Julie help examine in a blocking agreement?

Julie can explain the cited French-law sources and help examine the selected document issue. Bring this specific question: Which terms can govern repayment? Keep uncertain facts marked and obtain professional review of consequential decisions.

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French law only. Sources consulted on 21 September 2026.

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