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Guide

Directors’ concerns: Distributions and dividends

minute read
9 February 2023

Guide

Guide

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It is a fundamental principle of company law that the property of a company belongs to itself and not to its shareholders. For that reason a company cannot simply pay or distribute its property to its shareholders. The Companies (Jersey) Law 1991 (the Companies Law) sets out requirements that must be satisfied before such a payment or distribution may be made.

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