Volledige, duidelijke samenvatting van de geziene hoofdstukken 1 t.e.m. 8 + 12. Alle boekingen worden duidelijk weergegeven. Geslaagd in eerste zit. Docent: A. Govaerts
Minimumhoogte Minimumvolstortin Minimumvolstorting
van het geplaatst g per aandeel in totaal bij
kapitaal bij oprichting
oprichting
BVBA 18 550 EUR 20% in geval van 6 200 EUR of 12 400
speciën EUR (bvba met
100% in geval van slechts 1 vennoot)
natura
NV 61 500 EUR 25% 61 500 EUR
CVBA 18 550 EUR 25% 6 200 EUR
COMM.VA 61 500 EUR 25% 61 500 EUR
1. Oprichting of kapitaalverhoging (privé-uitgifte in speciën)
Storting door de aandeelhouders op geblokkeerde rekening
55000 X
@48900 X
Stichting van de vennootschap en volledige plaatsing van het kapitaal (bv. notariële
akte)
10100 X
@10000 X
Regularisatie van de ontvangen voorschotten
48900 X
@10100 X
Eventuele latere opvraging en hun ontvangst
41000 X
@10100 X
55000 X
@41000 X
Vervroegde storting door de aandeelhouder + regularisatie
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