{"id":2457,"date":"2023-04-03T14:24:18","date_gmt":"2023-04-03T19:24:18","guid":{"rendered":"https:\/\/canonasociados.com\/en\/?p=2457"},"modified":"2026-10-13T17:16:23","modified_gmt":"2026-10-13T22:16:23","slug":"rules-applicable-to-the-additional-paid-in-capital-in-colombia","status":"publish","type":"post","link":"https:\/\/canonasociados.com\/en\/rules-applicable-to-the-additional-paid-in-capital-in-colombia\/","title":{"rendered":"Rules applicable to the additional paid-in capital in Colombia."},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"2457\" class=\"elementor elementor-2457\" data-elementor-settings=\"[]\">\n\t\t\t\t\t\t\t<div class=\"elementor-section-wrap\">\n\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7c92c63 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7c92c63\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\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-944bb4d\" data-id=\"944bb4d\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b1796eb elementor-widget elementor-widget-text-editor\" data-id=\"b1796eb\" data-element_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<table><tbody><tr><td><p><em>The Superintendence of Companies has studied the following aspects regarding the &#8220;additional paid-in capital&#8221;, in order to determine whether it can be used to constitute reserves for the repurchase of shares: <\/em><\/p><p><em>\u00a0<\/em><\/p><p><strong><em>1. Legal character &#8211;<\/em><\/strong><em> The &#8220;additional paid-in capital&#8221; is considered as part of the \u201ccontribution\u201d delivered by the member or shareholder to a company. Thus, contribution shall be formed into two items: (i) the capital stock, and (ii) the additional paid-in capital. <\/em><\/p><p><em>\u00a0<\/em><\/p><p><strong><em>2. Reimbursement of contribution \u2013<\/em><\/strong><em> Due to the \u201cadditional paid-in capital\u201d is part of the contribution, its reimbursement shall follow the rules for the reduction of capital, in accordance with article 145 of the Code of Commerce. <\/em><\/p><p><em>\u00a0<\/em><\/p><p><em>\u00a0<\/em><\/p><p><strong><em>3. Decrease of contribution &#8211;<\/em><\/strong><em> After the contribution is recorded in the accounts, the companies shall decrease the amount equivalent to \u201cadditional paid-in capital\u201d when the following facts happen: <strong>(i) The reimbursement of <\/strong><\/em>\u00a0<strong><em>additional paid-in capital. <\/em><\/strong><\/p><p><strong><em>(ii) The \u00a0issued shares of the company paid by the additional paid-in capital. \u00a0<\/em><\/strong><\/p><p><strong><em>\u00a0<\/em><\/strong><\/p><p><em>\u00a0<\/em><\/p><p><strong><em>4. Repurchase of shares \u2013<\/em><\/strong><em> Due to the additional paid-in capital is considered as part of the &#8220;contribution&#8221;, it shall not be used to make a reserve for the repurchase of shares. Hence, the share repurchase procedure shall be executed only with the company&#8217;s net profits.<\/em><\/p><p><em>\u00a0<\/em><\/p><p><em>Superintendence of Corporations, \u00a0<strong>Oficio 220-014167 <\/strong>date on January 23, 2023.<\/em><\/p><p><em>\u00a0<\/em><\/p><p><em>\u00a0<\/em><\/p><\/td><\/tr><\/tbody><\/table>\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\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>The Superintendence of Companies has studied the following aspects regarding the &#8220;additional paid-in capital&#8221;, in order to\u2026<\/p>\n","protected":false},"author":2,"featured_media":2458,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[],"footnotes":""},"categories":[13],"tags":[],"class_list":["post-2457","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-complementary-legal-services","entry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Additional Paid-in Capital Rules in Colombia<\/title>\n<meta name=\"description\" content=\"The Superintendence of Companies has studied the following aspects regarding the &quot;additional paid-in capital&quot;, in order to determine whether it can be used to constitute reserves for the repurchase of shares.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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