Strengthening equity without a notary? Account 118 of the spanish GAAP could be the key
Reinforcing a company’s equity without modifying share capital or going through a notary is entirely possible. Although it may not feature in standard corporate playbooks, Account 118 of the Spanish General Accounting Plan (PGC) enables companies to record shareholder contributions in a fast, secure, and cost-efficient manner—without the formalities of a traditional capital increase. If […]






