{"id":2561,"date":"2026-03-02T12:24:00","date_gmt":"2026-03-02T11:24:00","guid":{"rendered":"https:\/\/www.auditia.ma\/?p=2561"},"modified":"2026-09-22T18:49:10","modified_gmt":"2026-09-22T16:49:10","slug":"share-premium-capital-increase","status":"publish","type":"post","link":"https:\/\/www.auditia.ma\/en\/share-premium-capital-increase\/","title":{"rendered":"Share Premium in a Capital Increase: Preferential Subscription Rights (DPS), Allotment Rights and Contributions in Kind"},"content":{"rendered":"<p>L\u2019<strong>capital increase Morocco<\/strong> is a major strategic operation for any company seeking to strengthen its equity, attract new investors or finance its growth. It involves precise technical mechanisms \u2014 <strong>share premium in a capital increase<\/strong>, preferential subscription rights (DPS), allotment rights \u2014 mastery of which determines the success of the transaction and the protection of existing shareholders.<\/p>\n<h2><strong>What is the share premium in a capital increase?<\/strong><\/h2>\n<p>When new shares are issued, the issue price is generally higher than the par value of the security. This difference constitutes the <strong>share premium in a capital increase<\/strong>. It preserves fairness between existing and new shareholders by offsetting the value of the reserves built up since the company's incorporation. In accounting terms, it is recorded under equity and may subsequently be capitalised or distributed under certain conditions. Its rigorous calculation is one of the first tasks entrusted to an expert in any <a href=\"https:\/\/www.auditia.ma\/en\/transactions\/business-valuation\/\">business valuation<\/a>.<\/p>\n<h2><strong>Preferential Subscription Rights and Allotment Rights: Protecting Shareholders During a Capital Increase in Morocco<\/strong><\/h2>\n<h3><strong>Preferential Subscription Rights (DPS) in a Capital Increase in Morocco<\/strong><\/h3>\n<p>Lors d&#8217;une augmentation de capital en num\u00e9raire, chaque actionnaire existant se voit attribuer un droit pr\u00e9f\u00e9rentiel de souscription proportionnel \u00e0 sa participation. Ce m\u00e9canisme lui permet de souscrire en priorit\u00e9 aux actions nouvelles et d&#8217;\u00e9viter ainsi la dilution de sa quote-part. Le DPS est n\u00e9gociable ou cessible dans les m\u00eames conditions que l&#8217;action elle-m\u00eame durant la p\u00e9riode de souscription (article 189 de la loi n\u00b0 17-95). En pratique, il est cot\u00e9 en bourse pour les soci\u00e9t\u00e9s cot\u00e9es et cessible de gr\u00e9 \u00e0 gr\u00e9 pour les autres. Les actionnaires qui ne souhaitent pas souscrire peuvent ainsi le c\u00e9der et percevoir une compensation financi\u00e8re.<\/p>\n<h3><strong>Allotment Rights During a Capital Increase in Morocco by Capitalization of Reserves<\/strong><\/h3>\n<p>When the capital increase is carried out through the incorporation of reserves or of the <strong>share premium in a capital increase<\/strong> elle-m\u00eame, les actionnaires re\u00e7oivent des droits d&#8217;attribution leur permettant d&#8217;obtenir des actions gratuites au prorata de leur participation. Cette op\u00e9ration est sans flux financier mais renforce la structure du bilan et la confiance des partenaires financiers de l&#8217;entreprise. Pour les soci\u00e9t\u00e9s cot\u00e9es, elle am\u00e9liore \u00e9galement la liquidit\u00e9 du titre sur le march\u00e9.<\/p>\n<h2><strong>Contribution in kind for a capital increase and capital increase through contributions in kind: Procedures and Oversight<\/strong><\/h2>\n<p>L\u2019<strong>contribution in kind capital increase<\/strong> refers to the transfer to the company of non-monetary assets \u2014 real estate, business goodwill, patents, equity interests \u2014 in exchange for newly issued shares. The<strong>capital increase by contribution in kind<\/strong> is subject to a mandatory valuation procedure, governed by the Moroccan law on public limited companies, in order to protect the integrity of the share capital.<\/p>\n<p>This valuation must be carried out by a <a href=\"https:\/\/www.auditia.ma\/en\/audit\/contribution-auditor\/\">contributions auditor<\/a> ind\u00e9pendant, dont le rapport est soumis \u00e0 l&#8217;approbation de l&#8217;assembl\u00e9e g\u00e9n\u00e9rale extraordinaire. Si l&#8217;assembl\u00e9e retient une valeur sup\u00e9rieure \u00e0 celle fix\u00e9e par le commissaire, la responsabilit\u00e9 solidaire des associ\u00e9s fondateurs est engag\u00e9e ; le commissaire aux apports qui certifierait sciemment une valeur inexacte s&#8217;expose quant \u00e0 lui \u00e0 des poursuites p\u00e9nales. Notre p\u00f4le audit dispose de l&#8217;expertise et de l&#8217;ind\u00e9pendance requises pour accomplir cette mission dans les meilleures conditions de s\u00e9curit\u00e9 juridique.<\/p>\n<h2><strong>Tax and Legal Implications of the Share Premium in a Capital Increase<\/strong><\/h2>\n<p>I <strong>share premium in a capital increase<\/strong> such as the<strong>contribution in kind capital increase<\/strong> generate tax and legal effects that need to be anticipated with care. The incorporation of the premium into capital, the unrealized capital gain on contributions and the applicable registration duties are all points of vigilance analyzed as part of our support with <a href=\"https:\/\/www.auditia.ma\/en\/cabinet-fiscal-maroc\/international-taxation\/\">International tax<\/a> and in <a href=\"https:\/\/www.auditia.ma\/en\/legal\/changes-to-the-articles-of-association-capital-transactions\/\">statutory changes and capital transactions<\/a>.<\/p>\n<h2><strong>Auditia: Your Expert for Any Capital Increase Transaction in Morocco<\/strong><\/h2>\n<p>Each operation of <strong>capital increase Morocco<\/strong> is unique in its structure, its challenges and its risks. At Auditia, we support executives and their advisors at every stage: valuation of contributions, statutory contribution audit, legal security and tax optimization. Our comprehensive and independent approach guarantees a transaction carried out to the highest professional standards, in full transparency with your shareholders and the competent authorities.<\/p>\n<p>Contact our experts today for tailor-made support.<\/p>\n<p>&nbsp;<\/p>","protected":false},"excerpt":{"rendered":"<p>A capital increase in Morocco is a major strategic transaction for any company seeking to strengthen its equity, attract new investors or finance its growth. It involves precise technical mechanisms \u2014 the share premium on a capital increase, the preferential subscription right (DPS), allotment rights \u2014 the mastery of which determines the success of the transaction and the [&hellip;]<\/p>","protected":false},"author":1,"featured_media":2597,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[17],"tags":[],"class_list":["post-2561","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-comptabilite"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Prime d&#039;\u00c9mission Augmentation de Capital : DPS, Droits d&#039;Attribution &amp; Apports | Auditia<\/title>\n<meta name=\"description\" content=\"Tout comprendre sur la prime d \u00e9mission augmentation de capital, le DPS, les droits d&#039;attribution et l&#039;augmentation capital par apport en nature au Maroc. 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