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| Tekijä: | Kocbek, M. |
| Otsikko: | Decision-making on reserves and profits of joint-stock companies and possibilities of the disproof of sharehgolders' resolutions |
| Lehti: | Podjetje in delo
1996 : VOL. 22:3, p. 332-337 |
| Asiasana: | |
| Vapaa asiasana: | joint stock company, profit, allocation, reserves, legal aspect, assemblies, decision making, legislation, Slovenia, Germany, comparisons |
| Kieli: | slv |
| Tiivistelmä: | The article deals with the legal meaning of reserves in joint-stock companies.The author analyses reserves of share capital, reserves for the balance of dividends, company expansion reserves and reserves for maintaining social standards.Special attention is drawn to the resolutions of shareholders' meetings on allocation of profits and, consequently, to the legal regulation of the disproof of their resolutions.The Slovenian Law on Companies (ZGD) does not completely follow the regulations in German AG, however, the author, using comparative Iegal methods, comes to a conclusion that reasons for disproof are defined in a general clause and that disproof is also possible on the basis of special disprovable reasons.Nevertheless,the disprovable reasons do not bind the joint-stock company to allocate all profits in the form of dividends among stockholders.It can be allocated for any legally available purposes. |
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