Analiza gradului de adecvare, de achitare și de retragere a capitalului social în societăți pe acțiuni

Abstract

For any joint stock company, the formation of sufficient social capital is necessary for gaining trust of investors, creditors and other factors of decision in the prospects of carrying out economic activity. This article examines ways to analyze some aspects related to the formation of the social capital of the joint stock company, namely: the degree of adequacy of the social capital compared to the minimum amount established by the law, the degree of payment and withdrawal of social capital. The application of the proposed rates for the analysis of these aspects will contribute to the elaboration of reasoned decisions regarding the modification of the social capital, the acquisition or redemption of shares and other decisions related to the formation and use of social capital in joint stock companies. JEL: M 40, M 49; CZU: 657.41:334.722.8.