Article R6223-61 of the French Public Health Code
In the cases provided for in the second paragraph of article 37 of law no. 66-879 of 29 November 1966 relating to professional non-trading companies concerning companies adopting the status of cooperative companies, the company’s net assets remaining after extinction of liabilities and repayment of capital are divided between the members in proportion to the shares held by each of them, including the shares corresponding to contributions in kind.