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BP 68 (The Corporation Code of the Philippines) Section 41

Power to acquire own shares.

Section 41

SEC. 41. Power to acquire own shares.—A stock corporation shall have the power to purchase or acquire its own shares for a legitimate corporate purpose or purposes, including but not limited to the following cases: Provided, That the corporation has unrestricted retained earnings in its books to cover the shares to be purchased or acquired: To eliminate fractional shares arising out of stock dividends; To collect or compromise an indebtedness to the corporation, arising out of unpaid subscription, in a delinquency sale, and to purchase delinquent shares sold during said sale; and To pay dissenting or withdrawing stockholders entitled to payment for their shares under the provisions of this Code. (n)

Read the full instrument → · Open the chapter this section belongs to: Title IV—POWERS OF CORPORATIONS →

Other provisions in Title IV—POWERS OF CORPORATIONS

Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of 2026-07-04

CitationBP 68 (The Corporation Code of the Philippines) Section 41 (LawPlayer, data as of 2026-07-04)

Source: Supreme Court E-Library, Republic of the Philippines. Philippine laws are public documents (works of the government).

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