By Frank Dornseifer
Marketers and traders in the eu Union can now make a choice from some of the company criminal kinds of a variety of member states whilst finding out the place and the way to hold out their company. company enterprise varieties in Europe is the 1st compendium together with a evaluation and outline of an important varieties of company enterprise kinds within the newly enlarged Europe (i.e. public/private constrained legal responsibility businesses and diversifications thereof). specifically with appreciate to the proposed directive about the move of the registered place of work of an organization from one member kingdom to a different below perpetuation of its criminal ability, this compendium turns into an critical reference booklet for investors/businessmen, attorneys, and scholars.
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Additional info for Corporate Business Forms in Europe: A Compendium of Public And Private Limited Companies in Europe
It may be realized by the subscription of new shares or from the company’s own sources. 89 The new shares may be subscribed by monetary contributions of the subscriber. In such case the shareholder is obliged to pay the part of the nominal value of the shares which is determined by the general meeting, which must be in any case at least 30 % plus the possible emission agio. Should this condition not be fulfilled, the subscription is ineffective. 90 New shares may be subscribed also by non-monetary contributions, but only under the condition that such procedure should serve an important interest of the company.
Accounting a) Financial Statements The joint stock company is obliged to maintain proper bookkeeping in accordance with 126 Czech accounting standards. In the frame of this obligation the company is above all obliged to issue all financial statements and the annual report. The business year of the company must be the calendar year. The financial statement contains the balance sheet, a report on profit and loss and 127 annexes evidencing this. It may also contain a summary of cash flow or a summary of the change of the core capital.
In general, these are decisions, which may have major impact on the structure of the company or on the rights of the shareholders. In particular, these are all changes of the articles of association of the company. Also, any increase and decrease of the registered capital of the company requires a 2/3 majority of the vote. The same applies to a capitalization of receivable visà-vis the company. Another example for a major decision of the general meeting, which requires a 2/3 majority of the votes, is the dissolution of the company with liquidation.