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: Often used to absorb losses or return value to shareholders.

: Returning the remaining liquidation bonus to the partners. Specialized Resources Commercial companies and economic interest groups - OHADA : Often used to absorb losses or return

: New share issuances or the incorporation of reserves. : Often used to absorb losses or return

: Paying off outstanding debts to third parties. : Often used to absorb losses or return

The end of a company's life cycle requires a final accounting "cleanup" to satisfy all creditors and distribute remaining assets. : Selling off remaining company assets.