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1.
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
Gregor Drnovšek, 2018, izvirni znanstveni članek

Opis: 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
Objavljeno: 15.01.2021; Ogledov: 109; Prenosov: 151
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2.
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
Gregor Drnovšek, 2018, izvirni znanstveni članek

Opis: 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
Objavljeno: 03.08.2018; Ogledov: 602; Prenosov: 248
.pdf Celotno besedilo (554,40 KB)
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3.
Safeguarding creditors in the course of simplified reduction of subscribed capital
Gregor Drnovšek, 2015, izvirni znanstveni članek

Opis: The central characteristics of simplified subscribed capital reduction are its very narrow purpose, and a weakened regime of safeguarding of creditors. The main and, frankly, only purpose of the institution is recovery. It is namely most difficult to expect from a distressed company undergoing simplified subscribed capital reduction, which is first and foremost intended for recovery, to safeguard its creditors in the same extent as in the case of ordinary reduction of subscribed capital. The article provides an analysis of the intent and purpose of simplified subscribed capital reduction and the regulations governing the safeguarding of creditors. Using a descriptive method, subject matter analysis, and comparative legal analysis of the issue, the article elaborates on why regulations governing the safeguarding of creditors are too weak with regard to the effects brought forth by this type of subscribed capital reduction and proposes appropriate supplementation and amendments to applicable legislation.
Ključne besede: simplified subscribed capital reduction, safeguarding of creditors, capital inadequacy, payment ban, tied assets
Objavljeno: 14.11.2017; Ogledov: 741; Prenosov: 292
.pdf Celotno besedilo (274,82 KB)
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