Creation of own reserves for own shares in the acquisition of own shares for withdrawal by simplified procedure under Slovenian law where the consideration is paid in instalments

Povzetek

During the process of withdrawing own shares, the rules that are relevant, among others, to their acquisition by the company are regulations governing the creation of reserves for own shares. The regulations are clear in cases where the company acquires their own shares simultaneously with the payment of the purchase price. This article will pertain to the proper application of these regulations according to Slovenian law, specifically in cases where the company pays the purchase price for their own shares, which it intends to withdraw after acquisition, in instalments, and acquires their own shares only after paying the last instalment of the purchase price.

Ključne besede

reserves for own shares;protection of creditors;purchase price paid in instalments;capital maintenance principle;withdrawal of own shares;joint-stock company;balance sheet law;

Podatki

Jezik:	Angleški jezik
Leto izida:	2018
Tipologija:	1.01 - Izvirni znanstveni članek
Organizacija:	UM PF - Pravna fakulteta
UDK:	334.722.8:347.7(497.4)
COBISS:	5632043
ISSN:	1855-7147
Matična publikacija:	Lexonomica
Št. ogledov:	1084
Št. prenosov:	302
Ocena:	0 (0 glasov)
Metapodatki:

Ostali podatki

Sekundarni jezik:	Slovenski jezik
Sekundarne ključne besede:	rezerve za lastne delnice;zaščita upnikov;nakupna cena v obrokih;načelo vzdrževanja kapitala;odvzem lastnih delnic;delniška družba;bilančno pravo;
URN:	URN:SI:UM:
Vrsta dela (COBISS):	Znanstveno delo
Strani:	str. 21-31
Letnik:	ǂVol. ǂ10
Zvezek:	ǂno. ǂ1
Čas izdaje:	Jun. 2018
DOI:	10.18690/lexonomica.10.1.21-32.2018
ID:	10950232