CG40430 - Administration: insolvency: distributions: general
If after collecting and realising a company바카라 사이트™s assets and meeting the company바카라 사이트™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. The receiptof such a distribution is the occasion of a disposal by the shareholders. Distributions may be in cash or in kind, see CG40431. There may also be more than one distribution in the course of a winding up, see CG40432.