نوع مقاله : علمی - ترویجی
نویسنده
دانشآموخته کارشناسی ارشد حقوق خصوصی، دانشکده حقوق و علوم سیاسی، دانشگاه علامه طباطبائی، تهران، ایران
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسنده [English]
Some measures must be observed in the reduction of capital of corporation, including changes in the corporation’s investment. Notice of the process of reducing for implementing legally of the measures is obvious.
Capital reduction in Iran's law may be mandatory or arbitrarily and the reasons which require the reduction is different. Each of organs of corporation is involved in the reduction process. In Iran’s law the capital reduction take place with recommendation of board of directors, the specials report of auditors and the decision of the Extraordinary General Assembly, but according to British law, Capital reduction may be take place due to a special resolution of the General Assembly or in the court decisions.
The general assembly at the time of adoption of capital reduction shall consider some circumstances, including, observing Restrictions concerning the minimum amount of capital reduction, equality of shareholder’s rights and observing creditors’ rights.
In this article which is used from a descriptive-analytical method, the Iran’s law, as far as possible, will compare and explain with UK’s laws.
کلیدواژهها [English]
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