1. If a limited liability company suffers losses, the shareholders shall bear the liability for the losses in proportion to their capital contribution;
2. If a joint stock limited company loses money, the shareholders shall be liable to the company to the extent of the shares subscribed by them;
3. If the general partnership loses money, the partnership agreement shall be negotiated and decided according to the agreement, and there is no agreed proportion. If negotiation fails, it shall be shared according to the proportion of paid-in capital contribution.
Second, analyze the details
The company is an enterprise legal person, with independent legal person property and legal person property rights. The company is liable for its debts with all its property. Shareholders of a limited liability company are liable to the company to the extent of their subscribed capital contribution, and shareholders of a joint stock limited company are liable to the company to the extent of their subscribed shares. Shareholders of a company who abuse their rights and cause losses to the company or other shareholders shall be liable for compensation according to law.
3. What are the channels to make up for the loss?
1, which is made up by the pre-tax profit of the following year, and the period for making up the loss by the pre-tax profit is five years;
2. Make up with the after-tax profits of the following years, and make up for the uncompensated losses with the profits after income tax;
3. Use surplus reserves to make up for losses. When the company uses the extracted surplus reserve to make up the losses, it shall be proposed by the board of directors of the company and approved by the shareholders' meeting.