Changes impacting companies with net assets below the legal threshold

Law no. 239/2025 on establishing measures for the recovery and efficiency of public resources and for amending and completing certain normative acts introduces certain restrictions and limitations for companies that fail to meet the net asset requirements provided under Companies’ Law no. 31/1990. These restrictions concern the distribution of annual and quarterly dividends, the repayment of loans to affiliates, and the measures to be implemented for companies that do not take measures to restore their net assets.

These provisions effectively tighten the regulatory framework applicable to companies whose net assets fall below the legal minimum threshold.
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