To answer this question we are going to analyze what the legal term “in bonus”To better understand the keys. It will therefore be a question of dissecting the accounting situation of a company in financial difficulty in order to highlight possible avenues for recovery.
What does the expression “in bonis” mean?
The Latin expression “in bonis” is used to characterize the debtor who is still master of his property. This expression can characterize a natural person as well as a legal person.
When a company is said to be “in bonus”, it means that it is in good health, beneficiary and that it is able to meet its commitments.
Also ask the question of knowing how to put in bonus a company placed in judicial liquidation, that is to say insolvent (in suspension of payments), amounts to asking how to make it profitable and therefore solvent.
What documents to consult to understand the financial situation of a company?
The first indicator to see if a company is in bonus is the balance sheet. This document is essential because it makes it possible to determine whether the company in question is profitable or loss-making, and above all to what extent. Thanks to it, you will be able to determine which levers will have to be used or revised in order to replace the company in bonus.
You can then take an interest in his working capital. Indeed, does the company have sufficient liquidity to meet immediate commitments? What are their types and especially how many are they?
Bonus or liquidation penalty?
How do I know if a company is in bonus or in malis? To know it, it is necessary to realize the asset, by selling all the assets of the company and clearing the liabilities (payment of employees, repayment of debts and receivables, etc.). Once these two operations have been carried out, the assets must be subtracted from the liabilities. The difference then obtained is called the liquidation bonus or liquidation mali.
When we see a “liquidation bonus” this means in concrete terms that the company's assets are greater than its liabilities. The company in liquidation is ultimately in surplus. This surplus may be shared between the partners according to their number of shares.
In the opposite case, that is to say when there is a “liquidation mali”, all the partners must participate in the settlement of the losses. In the event of the dissolution of an SAS or a SARL, this participation is however limited to the amount of their contribution; therefore creditors are unable to seize their personal property.
On the other hand, if the dissolved company is an SCI, all the partners must settle all the debts and, if they fall due, the creditors are able to seize their own assets. This is a so-called “unlimited” liability.
With the latter case, we therefore better understand the need to submit a company in bonus. But this recovery must go through a recovery of his situation.
Why put a company in bonus?
As we have seen handing over a company in bonus is essential in certain cases. This positive situation allowsavoid associates having to face debts personally of the company.
In other situations, this allows associates to repay or even free up money.
After the calculation of the liquidation operations shows the net liquidation proceeds, it will be necessary to subtract the amount of the contributions of the partners. You will then get the liquidation bonus. Before the deregistration of the company, the partners will be able to repay this contribution. Note that it is exempt from taxes, while the liquidation surplus is subject to tax. It is in fact considered to be a dividend distribution to the partners.
