Article R6223-57 of the French Public Health Code
The liquidator represents the company during the liquidation process. He has the broadest powers to realise the assets, settle the liabilities, reimburse the shareholders or their successors the amount of their contributions and distribute among them, in accordance with the provisions of the Articles of Association, the net assets resulting from the liquidation. The court decision, or the decision of the General Meeting, appointing the liquidator shall specify his powers…