»Ê¹ÚÌåÓýapp

If after collecting and realising a company’s assets and meeting the company’s liabilities, including expenses incurred in the course of the liquidation, the liquidator has any surplus assets, these are available for distribution to the members. »Ê¹ÚÌåÓýapp receiptof such a distribution is the occasion of a disposal by the shareholders. Distributions may be in cash or in kind, see CG40431. »Ê¹ÚÌåÓýappre may also be more than one distribution in the course of a winding up, see CG40432.