Even seemingly clever transactional lawyers can forget that the legal restriction known under the hypocritical name of financial assistance is still valid. It provides primarily for the management buyout transaction and applies only to joint-stock companies. Pursuant to art. 345 of the Code of Commercial Companies, security for payment for the buyout of shares in such a company may be based on the company’s assets only under certain conditions. The most difficult of these is the requirement that such financing must be based on reserve capital, made up of amounts derived from profit. The perverse rule in extreme cases forces shareholders to transform the company into a limited liability company that does not apply to such restrictions.