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Title: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
Authors:Drnovšek, Gregor (Author)
Univerza v Mariboru (Authorship owner)
Files:.pdf Lexonomica_2018_Drnovsek_Creation_of_Own_Reserves_for_Own_Shares_in_the_Acquisition_of_Own_Shares_for_Withdrawal_by_Simplified_Procedure.pdf (554,40 KB)
MD5: 1F7AFA017E99174E8A258879D93AE958
 
URL http://journals.um.si/index.php/lexonomica/article/view/113
 
Language:English
Work type:Scientific work (r2)
Typology:1.01 - Original Scientific Article
Organization:PF - Faculty of Law
Abstract: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.
Keywords: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
Year of publishing:2018
Number of pages:str. 21-32
Numbering:št. 1, Letn. 10
ISSN:1855-7147
UDC:334.722.8:347.7(497.4)
ISSN on article:1855-7147
DOI:10.18690/lexonomica.10.1.21-32.2018 New window
NUK URN:URN:SI:UM:DK:WPIHUCYG
Copyright:Univerza v Mariboru
Views:563
Downloads:244
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Record is a part of a journal

Title:Lexonomica
Publisher:Pravna fakulteta
ISSN:1855-7147
COBISS.SI-ID:246384128 New window

Secondary language

Language:Slovenian
Keywords:rezerve za lastne delnice, zaščita upnikov, nakupna cena v obrokih, načelo vzdrževanja kapitala, odvzem lastnih delnic, delniška družba, bilančno pravo


Collection

This document is a part of these collections:
  1. LeXonomica

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