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BP 68 (The Corporation Code of the Philippines) Section 65

Liability of directors for watered stocks.

Section 65

SEC. 65. Liability of directors for watered stocks.—Any director or officer of a corporation consenting to the issuance of stocks for a consideration less than its par or issued value or for a consideration in any form other than cash, valued in excess of its fair value, or who, having knowledge thereof, does not forthwith express his objection in writing and file the same with the corporate secretary, shall be solidarily liable with the stockholder concerned to the corporation and its creditors for the difference between the fair value received at the time of issuance of the stock and the par or issued value of the same. (n)

Read the full instrument → · Open the chapter this section belongs to: TITLE VII—STOCKS AND STOCKHOLDERS →

Other provisions in TITLE VII—STOCKS AND STOCKHOLDERS

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 65 (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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