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Article R743-119 of the French Commercial code

In the case provided for in the second paragraph of article 37 of law no. 66-879 of 29 November 1966, concerning companies adopting the status of sociétés coopératives, the net assets of the company, remaining after extinction of liabilities and repayment of capital, are distributed among the members in proportion to the shares held by each of them, including the interest shares corresponding to contributions in kind.

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