The general meeting called to approve the accounts for the fiscal year is entitled to allocate the
distributable surplus as defined in Article 239 above, in order and the proportion determined by
the articles, and in particular:
- to retained earnings;
- to the allocation of all funds to legal and optional reserves;
- To a paid-up capital and equity and related funds, payment being made in cash or allocation
of membership shares.
Unofficial translation
Machine-parsed
In force from 8 September 2026
Source page 70