По въпроса за апорта при учредяване на търговско дружество
On Making an In-Kind Contribution in the Course of Incorporating a Commercial Company

Summary/Abstract: The article deals with the problems occurring in connection with making an in-kind contribution to a commercial company. The term “in-kind contribution” is a polysemantic one. Firstly, the in-kind contribution is a type of contribution. Secondly, “in-kind contribution” denotes a proprietary right which the member of the company is obligated to grant and create in favour of the company. Thirdly, “in-kind contribution” denotes the subject matter of a partner’s or shareholder’s obligation to make a contribution to the society. And, lastly, “in-kind contribution” denotes the transaction itself, i.e. the transaction through which the partner (the shareholder) performs his/her obligation to make a contribution in order to enter into a membership legal relationship with the company. The problems relating to the in-kind contribution are focused on the last two meanings of the term – as a subject matter of the obligation of the commercial company’s member and as a transaction.

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