# Directive (EU) 2017/1132 of the European Parliament and of the Council of 14 June 2017 relating to certain aspects of company law (codification) (Text with EEA relevance), Article 46: Assets

Extent: E+W+S+N.I.

Subscribed capital may be formed only of assets capable of economic assessment. However, an undertaking to perform work or supply services may not form part of those assets.

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Source: https://www.legislation.gov.uk/eudr/2017/1132/article/46 (the official version)
Page: https://openlegislation.uk/eu-directive-2017-1132/article-46
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.