Iran's Securities Regulator Enacts a Single Directive on Capital Increases From Asset Revaluation; the Article 141 Threshold Remains 50 Percent of Registered Capital (Wednesday, 5 August 2026)

Article 141 of Iran's Commercial Code states that if losses wipe out at least half of a company's capital, the board must immediately convene an extraordinary general meeting to decide on dissolution or continuation. Iran's Securities and Exchange Organization approved a single directive on capital increases from asset revaluation on 22 June 2026, announced on 1 August 2026: the very route companies use to exit Article 141, without a rial of new money entering the business.