{"id":28638,"date":"2021-08-04T21:31:49","date_gmt":"2021-08-05T02:31:49","guid":{"rendered":"https:\/\/acl.global\/?p=28638"},"modified":"2022-04-07T14:26:26","modified_gmt":"2022-04-07T19:26:26","slug":"absorcion-de-perdidas","status":"publish","type":"post","link":"https:\/\/acl.com.ec\/en\/absorcion-de-perdidas\/","title":{"rendered":"Absorci\u00f3n de p\u00e9rdidas"},"content":{"rendered":"<h2 style=\"text-align: center;\"><span style=\"color: #7e9fbb;\">Absorci\u00f3n de p\u00e9rdidas<\/span><\/h2>\n<p>]<b>Art.- 183.3:<\/b><span style=\"font-weight: 400; color: #000000;\"> Cuando la sociedad registre p\u00e9rdidas operacionales y disponga de reservas, \u00e9stas ser\u00e1n llamadas a enjugarlas autom\u00e1ticamente.<\/span><\/p>\n<p><span style=\"font-weight: 400; color: #000000;\">Sin embargo, si las reservas legales no alcanzaren para superar aquel estado de desfinanciamiento y la sociedad no contare con reservas estatutarias o facultativas o si \u00e9stas no estuvieren disponibles, <\/span><b><i>las utilidades obtenidas en un ejercicio econ\u00f3mico no podr\u00e1n ser distribuidas mientras no se cubran las p\u00e9rdidas operacionales de ejercicios anteriores.<\/i><\/b><\/p>\n<p><b>Art.- 198<\/b><span style=\"font-weight: 400;\">: <span style=\"color: #000000;\">Cuando las p\u00e9rdidas alcancen al 60% o m\u00e1s del patrimonio de la compa\u00f1\u00eda, se pondr\u00e1 necesariamente en liquidaci\u00f3n, si la junta general no adopta las medidas correctivas para subsanar dicha causal en el t\u00e9rmino que la Superintendencia le otorgue a la compa\u00f1\u00eda para tales efectos.<\/span><\/span><\/p>\n<p><em><span style=\"font-weight: 400;\">Fuente:\u00a0 <\/span><span style=\"font-weight: 400;\">Ley de modernizaci\u00f3n a la Ley de Compa\u00f1\u00edas<\/span><\/em><\/p>\n<p style=\"text-align: center;\"><span style=\"color: #000000;\">Ante cualquier duda, comun\u00edquese con nosotros<\/span><\/p>\n<p style=\"text-align: center;\"><a href=\"mailto:info@acl.com.ec\">info@acl.com.ec<\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>Absorci\u00f3n de p\u00e9rdidas ]Art.- 183.3: Cuando la sociedad registre p\u00e9rdidas operacionales y disponga de reservas, \u00e9stas ser\u00e1n llamadas a enjugarlas autom\u00e1ticamente. Sin embargo, si las reservas legales no alcanzaren para superar aquel estado de desfinanciamiento y la sociedad no contare con reservas estatutarias o facultativas o si \u00e9stas no estuvieren disponibles, las utilidades obtenidas en [&hellip;]<\/p>","protected":false},"author":3,"featured_media":28640,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"image","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"_joinchat":[],"footnotes":""},"categories":[14],"tags":[],"class_list":["post-28638","post","type-post","status-publish","format-image","has-post-thumbnail","hentry","category-noticias-acl","post_format-post-format-image"],"_links":{"self":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/28638","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/comments?post=28638"}],"version-history":[{"count":1,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/28638\/revisions"}],"predecessor-version":[{"id":32437,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/28638\/revisions\/32437"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media\/28640"}],"wp:attachment":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media?parent=28638"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/categories?post=28638"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/tags?post=28638"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}