| 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 |
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| Authors: | ID Drnovšek, Gregor (Author)
ID Univerza v Mariboru (Copyright holder) |
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| Files: |  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
PID: 20.500.12556/dkum/2b83673c-3fe9-49bb-831f-0da5a1955030
 http://journals.um.si/index.php/lexonomica/article/view/113
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| Language: | English |
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| Work type: | Scientific work |
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| Typology: | 1.01 - Original Scientific Article |
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| Organization: | PF - Faculty of Law
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| 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. |
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| 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 |
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| Publication status: | Published |
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| Publication version: | Version of Record |
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| Year of publishing: | 2018 |
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| Number of pages: | str. 21-32 |
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| Numbering: | Letn. 10, št. 1 |
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| PID: | 20.500.12556/DKUM-71358  |
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| ISSN: | 1855-7147 |
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| UDC: | 334.722.8:347.7(497.4) |
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| ISSN on article: | 1855-7147 |
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| COBISS.SI-ID: | 5632043 |
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| DOI: | 10.18690/lexonomica.10.1.21-32.2018 |
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| NUK URN: | URN:SI:UM:DK:WPIHUCYG |
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| Copyright: | Univerza v Mariboru |
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| Publication date in DKUM: | 03.08.2018 |
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| Views: | 1654 |
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| Downloads: | 346 |
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| Metadata: |    |
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| Categories: | Misc.
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