《欧洲资本维持规则》规定的严重资本损失框架下的净资产概念

IF 0.5 Q3 LAW European Company Law Pub Date : 2023-06-01 DOI:10.54648/eucl2023009
Diogo Pessoa
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引用次数: 0

摘要

在这篇文章中,我们首先描述了西班牙资本重组或清算规则下对参与性贷款的处理,以及该框架符合欧盟法律的潜在问题。在此背景下,我们分析了欧洲关于严重资本损失的规则,并试图以对净资产概念的解释作为结论,因为这与该框架有关。净资产、法定资本原则、资本严重损失、认缴资本
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The Concept of Net Assets for the Purposes of the Serious Loss of Capital Framework as Set Forth in the European Capital Maintenance Rules
In this article, we start by describing the treatment of the participative loans under the Spanish recapitalize or liquidate rule and the potential problems of EU Law conformity of said framework. Under this light, we analyse the European rules on the serious loss of capital and try to conclude with an explanation of the concept of net assets, as relevant for such framework. Net assets, Legal Capital Doctrine, Serious Loss of Capital, Subscribed Capital
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