{"id":553,"date":"2020-05-27T13:43:44","date_gmt":"2020-05-27T12:43:44","guid":{"rendered":"https:\/\/www.vfmconseil.ch\/?p=553"},"modified":"2020-05-27T13:44:16","modified_gmt":"2020-05-27T12:44:16","slug":"la-fin-des-actions-au-porteur","status":"publish","type":"post","link":"https:\/\/www.vfmconseil.ch\/fr\/la-fin-des-actions-au-porteur\/","title":{"rendered":"La fin des actions au porteur"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"553\" class=\"elementor elementor-553 elementor-bc-flex-widget\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e6ca2ca elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e6ca2ca\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-873c0eb\" data-id=\"873c0eb\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-79354cc elementor-widget elementor-widget-text-editor\" data-id=\"79354cc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>L\u2019entr\u00e9e en vigueur au 1<sup>er<\/sup> novembre 2019 de la loi sur la mise en \u0153uvre des recommandations du Forum mondial sur la transparence marque la fin des actions au porteur \u00e0 l\u2019exception de celles cot\u00e9es en bourse ou \u00e9mises sous la forme de titres interm\u00e9di\u00e9s qui peuvent subsister.<\/p><p>Les soci\u00e9t\u00e9s, par le biais d\u2019une assembl\u00e9e g\u00e9n\u00e9rale et d\u2019une modification des statuts, ont 18 mois (soit jusqu\u2019au 30 avril 2021) pour convertir leurs actions au porteur en actions nominatives. A d\u00e9faut ces derni\u00e8res seront converties de plein droit sans aucune intervention de la soci\u00e9t\u00e9. La conversion automatique aura pour cons\u00e9quence que certaines dispositions des statuts ne correspondront plus \u00e0 la r\u00e9alit\u00e9 pendant un certain temps. Ainsi, le registre du commerce pr\u00e9cisera \u00e9galement que les pi\u00e8ces justificatives contiennent des indications contraires \u00e0 l\u2019inscription et refusera toute r\u00e9quisition d\u2019inscription d\u2019une autre modification des statuts aussi longtemps que l\u2019adaptation n\u2019aura pas \u00e9t\u00e9 effectu\u00e9e.<\/p><p>La question se pose d\u00e8s lors de savoir quelles seront les cons\u00e9quences pour les anciens actionnaires au porteur qui ne se seront pas annonc\u00e9s\u00a0: la soci\u00e9t\u00e9 sera tenue d\u2019inscrire au registre des actions ceux qui se seront annonc\u00e9s aupr\u00e8s d\u2019elle. Pour les autres, les droits sociaux (principalement droit de vote) seront suspendus et les droits patrimoniaux (principalement droit aux dividendes) seront \u00e9teints. Les actionnaires qui ne se seront pas annonc\u00e9 auront, \u00e0 leurs frais, jusqu\u2019au 31 octobre 2024 pour le faire via le tribunal. Pass\u00e9 ce d\u00e9lai les actions seront annul\u00e9es et remplac\u00e9es par des actions propres de la soci\u00e9t\u00e9. Cette situation va poser de nombreuses questions, notamment si le pourcentage d\u2019actions non-annonc\u00e9es est important =&gt; \u00e0 suivre.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>L\u2019entr\u00e9e en vigueur au 1er novembre 2019 de la loi sur la mise en \u0153uvre des recommandations du Forum mondial sur la transparence marque la fin des actions au porteur \u00e0 l\u2019exception de celles cot\u00e9es en bourse ou \u00e9mises sous la forme de titres interm\u00e9di\u00e9s qui peuvent subsister. Les soci\u00e9t\u00e9s, par le biais d\u2019une assembl\u00e9e [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"ocean_post_layout":"","ocean_both_sidebars_style":"","ocean_both_sidebars_content_width":0,"ocean_both_sidebars_sidebars_width":0,"ocean_sidebar":"0","ocean_second_sidebar":"0","ocean_disable_margins":"enable","ocean_add_body_class":"","ocean_shortcode_before_top_bar":"","ocean_shortcode_after_top_bar":"","ocean_shortcode_before_header":"","ocean_shortcode_after_header":"","ocean_has_shortcode":"","ocean_shortcode_after_title":"","ocean_shortcode_before_footer_widgets":"","ocean_shortcode_after_footer_widgets":"","ocean_shortcode_before_footer_bottom":"","ocean_shortcode_after_footer_bottom":"","ocean_display_top_bar":"default","ocean_display_header":"default","ocean_header_style":"","ocean_center_header_left_menu":"0","ocean_custom_header_template":"0","ocean_custom_logo":0,"ocean_custom_retina_logo":0,"ocean_custom_logo_max_width":0,"ocean_custom_logo_tablet_max_width":0,"ocean_custom_logo_mobile_max_width":0,"ocean_custom_logo_max_height":0,"ocean_custom_logo_tablet_max_height":0,"ocean_custom_logo_mobile_max_height":0,"ocean_header_custom_menu":"0","ocean_menu_typo_font_family":"0","ocean_menu_typo_font_subset":"","ocean_menu_typo_font_size":0,"ocean_menu_typo_font_size_tablet":0,"ocean_menu_typo_font_size_mobile":0,"ocean_menu_typo_font_size_unit":"px","ocean_menu_typo_font_weight":"","ocean_menu_typo_font_weight_tablet":"","ocean_menu_typo_font_weight_mobile":"","ocean_menu_typo_transform":"","ocean_menu_typo_transform_tablet":"","ocean_menu_typo_transform_mobile":"","ocean_menu_typo_line_height":0,"ocean_menu_typo_line_height_tablet":0,"ocean_menu_typo_line_height_mobile":0,"ocean_menu_typo_line_height_unit":"","ocean_menu_typo_spacing":0,"ocean_menu_typo_spacing_tablet":0,"ocean_menu_typo_spacing_mobile":0,"ocean_menu_typo_spacing_unit":"","ocean_menu_link_color":"","ocean_menu_link_color_hover":"","ocean_menu_link_color_active":"","ocean_menu_link_background":"","ocean_menu_link_hover_background":"","ocean_menu_link_active_background":"","ocean_menu_social_links_bg":"","ocean_menu_social_hover_links_bg":"","ocean_menu_social_links_color":"","ocean_menu_social_hover_links_color":"","ocean_disable_title":"default","ocean_disable_heading":"default","ocean_post_title":"","ocean_post_subheading":"","ocean_post_title_style":"","ocean_post_title_background_color":"","ocean_post_title_background":0,"ocean_post_title_bg_image_position":"","ocean_post_title_bg_image_attachment":"","ocean_post_title_bg_image_repeat":"","ocean_post_title_bg_image_size":"","ocean_post_title_height":0,"ocean_post_title_bg_overlay":0.5,"ocean_post_title_bg_overlay_color":"","ocean_disable_breadcrumbs":"default","ocean_breadcrumbs_color":"","ocean_breadcrumbs_separator_color":"","ocean_breadcrumbs_links_color":"","ocean_breadcrumbs_links_hover_color":"","ocean_display_footer_widgets":"default","ocean_display_footer_bottom":"default","ocean_custom_footer_template":"0","ocean_post_oembed":"","ocean_post_self_hosted_media":"","ocean_post_video_embed":"","ocean_link_format":"","ocean_link_format_target":"self","ocean_quote_format":"","ocean_quote_format_link":"post","ocean_gallery_link_images":"off","ocean_gallery_id":[],"footnotes":""},"categories":[7],"tags":[],"class_list":["post-553","post","type-post","status-publish","format-standard","hentry","category-actualite","entry"],"_links":{"self":[{"href":"https:\/\/www.vfmconseil.ch\/fr\/wp-json\/wp\/v2\/posts\/553","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.vfmconseil.ch\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.vfmconseil.ch\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.vfmconseil.ch\/fr\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.vfmconseil.ch\/fr\/wp-json\/wp\/v2\/comments?post=553"}],"version-history":[{"count":2,"href":"https:\/\/www.vfmconseil.ch\/fr\/wp-json\/wp\/v2\/posts\/553\/revisions"}],"predecessor-version":[{"id":555,"href":"https:\/\/www.vfmconseil.ch\/fr\/wp-json\/wp\/v2\/posts\/553\/revisions\/555"}],"wp:attachment":[{"href":"https:\/\/www.vfmconseil.ch\/fr\/wp-json\/wp\/v2\/media?parent=553"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.vfmconseil.ch\/fr\/wp-json\/wp\/v2\/categories?post=553"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.vfmconseil.ch\/fr\/wp-json\/wp\/v2\/tags?post=553"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}