Meaning
Corporate equity formations in French legal jurisdictions utilize property contributions other than cash to establish or expand company share capital. Conducting an apport en nature obligates the company founders to retain an independent valuation auditor known as a commissaire aux apports. The resulting report determines the precise number of shares assigned to the contributing investor.
Auditor Designation
Statutory regulations require the commercial court clerk to confirm the appointment of the independent valuer. During an apport en nature, the auditor inspects equipment, audits proprietary technology and reviews existing lease contracts. Shareholders cannot override the valuation report without assuming joint financial liability for five years.
Property Delivery
Asset transfers must occur simultaneously with the subscription of new shares under French commercial regulations. Completing an apport en nature demands the formal assignment of patent rights, physical assets or commercial contracts directly to the company balance sheet. Delayed transfers undermine the legal validity of the capital increase.
Valuation Guarantee
Legal liability attaches directly to contributors who provide overvalued assets during corporate formation. Court rulings on an apport en nature enforce full cash restitution if transferred intellectual property loses legal protection prior to final registration. Corporate creditors rely on published auditor reports when evaluating financial stability.
