{"title":"《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","authors":"Diogo Pessoa","doi":"10.54648/eucl2023009","DOIUrl":null,"url":null,"abstract":"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.\nNet assets, Legal Capital Doctrine, Serious Loss of Capital, Subscribed Capital","PeriodicalId":11843,"journal":{"name":"European Company Law","volume":null,"pages":null},"PeriodicalIF":0.5000,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"The Concept of Net Assets for the Purposes of the Serious Loss of Capital Framework as Set Forth in the European Capital Maintenance Rules\",\"authors\":\"Diogo Pessoa\",\"doi\":\"10.54648/eucl2023009\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"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.\\nNet assets, Legal Capital Doctrine, Serious Loss of Capital, Subscribed Capital\",\"PeriodicalId\":11843,\"journal\":{\"name\":\"European Company Law\",\"volume\":null,\"pages\":null},\"PeriodicalIF\":0.5000,\"publicationDate\":\"2023-06-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"European Company Law\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.54648/eucl2023009\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q3\",\"JCRName\":\"LAW\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"European Company Law","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.54648/eucl2023009","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q3","JCRName":"LAW","Score":null,"Total":0}
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