Le representative by Single-person Simplified Joint Stock Company must, before the sole shareholder decides on the end of the closing, write a document and pass it on. In this report, he describes the maneuvers carried out. It also sets out the result operations (profits or losses) and invites the sole shareholder to give his opinion on their distribution. Here's everything you need to know about the liquidation report of a SASU.
When the sole member decides toend to his SASU, it is entering a liquidation phase. Then, the liquidator (appointed by the sole member in the case of a amicable liquidation of the SASU) must sell remaining assets and repay debts.
Once his tasks have been completed, he must provide final liquidation accounts. Finally, it must ask the sole member to take a decision on the final closing of the liquidation. It is then that he must prepare a report and send to single member.
Le wind up report should mention some legal data required, such as:
The liquidator ends his report by expressing the wish that the sole shareholder approves his recommendations. A declaration of the sole shareholder will then be drafted.
Here's a very free report template liquidation of SASU, to be adapted according to your situation, to be dated and signed by the liquidator:
Madam, Sir Sole Partner,
I have called you to decide on the following points mentioned on the agenda:
– Approval of the liquidation accounts and distribution of the balance;
– Quitus to the liquidator and discharge of his mandate;
– Acknowledgment of the final closure of liquidation.You have decided to dissolve the company in advance, from the [Effective date of dissolution]. Since then, I have done the following: [Description of liquidation operations].
In case of bonus: The liquidation accounts that I present to you show a positive balance of [Liquidation Balance Amount] euros, which I kindly ask you to allocate to the sole shareholder.
In case of malice: The liquidation accounts that I present to you show a positive balance of [Liquidation Balance Amount] euros. However, this amount is not enough to repay the total amount of share capital. So, I kindly ask you to assign this amount to the sole shareholder.
If no refund is possible: The liquidation accounts that I present to you show a negative balance of [Liquidation Balance Amount] euros. Therefore, no redemption of shares or allocation can be made.
To find out more about the dissolution-liquidation of a SASU:
