Companies Act 19,550 · Article 187 — Minimum payment of capital
Minimum payment of capital (art. 187 LGS)
Article 187 sets minimum payment requirements for cash and non-cash stock-corporation capital.
What article 187
Article 187 sets minimum payment requirements for cash and non-cash stock-corporation capital.
Official text · Act 19,550, art. 187
Cash payment may not be less than 25% of the subscription and is evidenced by deposit with an official bank. In an S.A.U., capital must be fully paid. Non-cash contributions must be fully made.
Source: Law 19,550, art. 187 — InfoLEG (updated official text)
Commentary
It complements Article 186: a multi-shareholder S.A. may initially pay 25% in cash, while an S.A.U. and contributions in kind require full payment.
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