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资本公积能不能退还股东
释义
公司的资本公积金不能直接退还给股东,能够经过股份有限公司经股东大会决议可以将公积金转为资本,就是按股票所增值的数额将公积金对应转化为相等的股票数,其余股东可以转让该部分股份,退还给持有公积金的股东变相相当于归还。也可以通过现金形式、数学支付、或等价值的物品替代直接退还给股东。
【法律依据】
《企业财务通则》第十七条,对投资者实际缴付的出资超过注册资本的差额,企业应当作为资本公积金管理。
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更新时间:2025/6/20 23:39:15