MAJORAREA CAPITALULUI SOCIAL AL SOCIETĂŢILOR DESTINATE ACTIVITĂŢII COMERCIALE CU PARTICIPARE STRĂINĂ
INCREASE OF THE SHARE CAPITAL OF COMPANIES INTENDED FOR FOREIGN TRADE ACTIVITIES
Author(s): Oana TănăsicăSubject(s): Law, Constitution, Jurisprudence
Published by: Universul Juridic
Keywords: increase of share capital; foreign trade activities; rising the capital without new contributions; rising the share capital through new contributions;
Summary/Abstract: This article aims at treating the procedure and modalities to achieve the increase of the share capital of the companies intended for foreign trade activities, according to the provisions of Law no. 31/1990, which represents the common law in the field of commercial companies, a normative act that also applies to companies intended for foreign trade activities. The share capital can be increased by two methods, each implying different procedures: increasing without new contributions and with new contributions respectively. Thus, the method of rising the capital without new contributions is achieved through self-financing, which implies the use of the internal resources of the company. As methods used, the increase of the registered capital without new contributions is made by clearing the receivables on the company with shares thereof, by incorporating the reserves and by incorporating the issue premiums or the profit. The second method of rising the share capital through new contributions can also be performed in two ways, namely by issuing new shares or by increasing the nominal value of the existing shares. Whereas, in the situation of increasing the share capital by new contributions the wealth of the society is enriched, in the variant of the increase of the social capital without new contributions, this effect is lacking, since in this situation the process of the increase presupposes only simple accounting operations.
Journal: Universul Juridic
- Issue Year: 2017
- Issue No: 06
- Page Range: 40-50
- Page Count: 11
- Language: Romanian