Dispositions générales
Auteur | Michel de Wolf Wolf/Patrick de Wolf Wolf/Pierre Nicaise Nicaise/Laurent Stas de Richelle Richelle |
Occupation de l'auteur | Réviseur d'entreprises/Avocat/Notaire/Avocat |
Pages | 49-50 |
Page 49
On distingue généralement deux grandes catégories de titres: les actions (on parlera de "parts" en SPRL) et les obligations.
L'action ou la part représente l'ensemble des droits d'un associé envers la société. Elles peuvent avoir été émises en représentation d'apports faisant partie du capital de la société ou non (la loi les qualifie, dans ce dernier cas, de parts bénéficiaires). Au sein de chacune de ces catégories, de nouvelles distinctions peuvent être établies en fonction de l'intensité des droits accordés.
Attention
L'obligation, à la différence de l'action ou de la part, ne confère pas, sauf exception, un droit d'associé. C'est en réalité le titre du prêt consenti par une ou plusieurs personnes (qualifiées d' «obligataires») à la société. L'obligataire est un créancier et non un associé. Il a donc droit à un intérêt annuel sur sa créance et au remboursement de celleci avant toute répartition aux associés. Dans certains cas, le...
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