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

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

Full Text:

PDF

References


Drnovšek, G. (2010) Zakonski rezervni sklad delniške družbe, Podjetje in delo, 36(8), pp. 1498–1536.

Drnovšek, G. (2012) Upnikova pravica do zavarovanja in registrska zapora pri rednem zmanjšanju osnovnega kapitala delniške družbe, Podjetje in delo, 38(8), pp. 1670–1696.

Drnovšek, G., Kramar, M. (2017) Posojilo družbeniku: zakonodajalčev porozni ukrep s pomirljivim zaključkom, Podjetje in delo, 43(5), pp. 735–745.

Kocbek, M., Plavšak, N. et al. (2014) Veliki komentar Zakona o gospodarskih družbah, 2. dopolnjena izdaja z novelami CAA do CAH, 1. knjiga (Ljubljana: IUS Software, GV založba).

Hoffmann-Becking, M., Wiesner, G. et al. (2007) Münchener Handbuch des Gesellschaftsrechts, Band 4, Aktiengesellschaft (München: Verlag C. H. Beck oHG).

Prelič, S. (2005) Temeljno o varovanju interesa upnikov v pravu kapitalskih družb: pomen pravil o vezanem premoženju, Podjetje in delo, 31(2), pp. 379–386.

Prusnik, M., Odar, M., Koželj, S., Bajuk Mušič, A., Čižman, M., Hieng, R., Zupančič, V. (2016) Priročnik Zveze RFR, Slovenski računovodski standardi (2016) v praksi z dodanimi Pravili skrbnega računovodenja (Ljubljana: Zveza računovodij, finančnikov, in revizorjev Slovenije).

Samec Berghaus, N. (2009) Delniške opcije: obligacijski, korporacijski, delovnopravni, insiderski, bilančni in davčni vidiki (Ljubljana: GV založba).

Schmidt, K., Ebke, W. F., Reiner, G. et al. (2013) Münchener Kommentar zum Handelsgesetzbuch, Band 4, Drittes Buch, Handelsbücher, §§ 238-342e HGB, 3. (München: Auflage, Verlag C. H. Beck/Verlag Franz Vahlen).

Schmidt, K., Lutter, M., Fleischer, H., Bezzenberger, T. et al. (2015) Aktiengesetz Kommentar, I. Band (§§ 1-149), 3. neu bearbeitete Auflage (Köln: Verlag Dr. Otto Schmidt KG).


Refbacks

  • There are currently no refbacks.