{"$schema":"https://json-schema.org/draft/2020-12/schema","title":"Avis de dividende (BE — SRL, SA, SC)","description":"Notice of a distribution to the shareholders of a Belgian SRL, SA or SC. Every value is the company's; no rate is proposed and nothing is computed or defaulted.","type":"object","additionalProperties":false,"required":["company","notice","resolution","dividend","signatory"],"properties":{"company":{"type":"object","additionalProperties":false,"required":["name","legal_form","enterprise_number","registered_office","domiciliation","payment_account"],"properties":{"name":{"type":"string","description":"Name of the company."},"legal_form":{"type":"string","enum":["srl","sa","sc"],"description":"srl, sa or sc."},"enterprise_number":{"type":"string","pattern":"^[0-9]{4}\\.[0-9]{3}\\.[0-9]{3}$","description":"Enterprise number, 0000.000.000 (Code of economic law art. III.25, al. 1)."},"registered_office":{"type":"string","description":"Address of the registered office."},"domiciliation":{"type":"string","description":"Domiciliation of the company (Code of economic law art. III.25, al. 2)."},"payment_account":{"type":"string","description":"Number (IBAN) of at least one payment account the company holds (Code of economic law art. III.25, al. 2)."},"in_liquidation":{"type":"boolean","description":"Whether the company is in liquidation (prints 'en liquidation', CSA art. 2:76 al. 2)."},"seat_region":{"type":"string","enum":["nl_region","fr_region","brussels","de_region"],"description":"Language region of the operating seat (information: no language is compared with the region)."}}},"notice":{"type":"object","additionalProperties":false,"required":["date"],"properties":{"date":{"type":"string","format":"date","description":"Date of this notice."}}},"resolution":{"type":"object","additionalProperties":false,"required":["kind","date"],"properties":{"kind":{"type":"string","enum":["general_meeting","board_delegated","board_interim_sa","liquidator"],"description":"Organ that decided the distribution: the general meeting (art. 5:141 al. 1, 6:114 al. 1), the board under a statutory delegation (5:141 al. 2, 6:114 al. 2), the board as an interim dividend of an SA (7:213) or the liquidator (2:97 § 3)."},"date":{"type":"string","format":"date","description":"Date of the decision."},"reference":{"type":"string","description":"Reference of the minutes or of the decision."}}},"dividend":{"type":"object","additionalProperties":false,"required":["nature","financial_year","gross_per_share","total_gross","shares_entitled","all_classes","payment_date","payment_method"],"properties":{"nature":{"type":"string","enum":["ordinary","interim_sa","special","liquidation_distribution"],"description":"Nature of the distribution."},"financial_year":{"type":"string","description":"Financial year concerned, as the company writes it."},"gross_per_share":{"type":"number","description":"Gross amount per share, in euro.","minimum":0},"total_gross":{"type":"number","description":"Total gross amount distributed, in euro.","minimum":0},"shares_entitled":{"type":"integer","minimum":1,"description":"Number of shares entitled to the distribution."},"class":{"type":"string","description":"Class of the shares concerned, as the company names it."},"all_classes":{"type":"boolean","description":"Whether the distribution concerns all classes of shares."},"record_date":{"type":"string","format":"date","description":"Record date, if the company states one."},"payment_date":{"type":"string","format":"date","description":"Payment date."},"payment_method":{"type":"string","enum":["bank_transfer","other"],"description":"Payment method: bank transfer or another method."}}},"withholding":{"type":"object","additionalProperties":false,"properties":{"rate_pct":{"type":"number","description":"Rate of the withholding tax the company applies, as a number between 0 and 100; no rate is proposed.","minimum":0},"net_per_share":{"type":"number","description":"Net amount per share, as the company states it, in euro.","minimum":0},"note":{"type":"string","description":"The company's own note on the withholding."},"exemption_or_reduction_form_received":{"type":"string","enum":["yes","no","not_applicable"],"description":"Whether an exemption or reduced-rate form was received from the shareholder, as the company states it."}}},"liquidation":{"type":"object","additionalProperties":false,"properties":{"debts_paid_or_consigned":{"type":"boolean","description":"Whether the debts were paid or the sums needed to pay them consigned (CSA art. 2:97 § 3), as the liquidator states it."}}},"tests":{"type":"object","additionalProperties":false,"properties":{"net_asset_test_done":{"type":"boolean","description":"Whether the net-asset test was done (art. 5:142, 6:115, 7:212), as the company states it."},"net_asset_test_date":{"type":"string","format":"date","description":"Date of the net-asset test."},"liquidity_test_done":{"type":"boolean","description":"Whether the board made the finding on liquidity (art. 5:143, 6:116; SRL and SC), as the company states it."},"liquidity_report_date":{"type":"string","format":"date","description":"Date of the board's report on the liquidity finding."},"interim_state_date":{"type":"string","format":"date","description":"Date of the state of assets and liabilities of an interim dividend (art. 7:213, SA)."},"auditor_evaluated":{"type":"boolean","description":"Whether the auditor evaluated the state, as the company states it."}}},"distribution_table":{"type":"array","description":"Distribution per shareholder, typed by the company.","items":{"type":"object","additionalProperties":false,"required":["shareholder","shares","gross_amount","withholding_amount","net_amount"],"properties":{"shareholder":{"type":"string","description":"Name of the shareholder."},"shares":{"type":"integer","minimum":0,"description":"Number of shares of the shareholder."},"gross_amount":{"type":"number","description":"Gross amount, in euro.","minimum":0},"rate_pct":{"type":"number","description":"Rate of the withholding applied to this shareholder, as typed (rows may differ by status).","minimum":0},"withholding_amount":{"type":"number","description":"Withholding, in euro.","minimum":0},"net_amount":{"type":"number","description":"Net amount, in euro.","minimum":0}}}},"distribution_table_totals":{"type":"object","additionalProperties":false,"properties":{"gross":{"type":"number","description":"Total of the gross amounts, in euro.","minimum":0},"withholding":{"type":"number","description":"Total of the withholdings, in euro.","minimum":0},"net":{"type":"number","description":"Total of the net amounts, in euro.","minimum":0}}},"signatory":{"type":"object","additionalProperties":false,"required":["name","title"],"properties":{"name":{"type":"string","description":"Name of the signatory."},"title":{"type":"string","description":"Title of the signatory."}}}}}