home Investments books The insurance that іnvestitsіyny management - VG Fedorenko

The insurance that іnvestitsіyny management - VG Fedorenko

10.9. REORGANІZATSІYA the I LІKVІDATSІYA AKTSІONERNOGO TOVARISTVA

Reorganіzatsіya AT zdіysnyuєtsya pіdstavі on the provisions of the law about AT i vіdpovіdno to Tsivіlnogo Code of Ukraine. Rіshennya about reorganіzatsіyu tovaristva priymayut zagalnі Zborov aktsіonerіv troma chvertyami golosіv aktsіonerіv - vlasnikіv golosuyuchih aktsіy. In vipadkah, peredbachenih zakonodavstvom, Takeo Mauger Buti rіshennya priynyato upovnovazhenim Reigning body chi court.

Reorganіzatsіya AT Mauger Booty performed in these forms: zlittya, priєdnannya, podіl, viokremlennya i peretvorennya organіzatsіyno-pravovoї FORMS tovaristva.

For whether yakoї FORMS reorganіzatsії zaboronyaєtsya obmіn ranіshe vipuschenih AT zvichaynih aktsіy i privіleyovanih aktsіy, konvertovaniya in zvichaynі chi INSHI tsіnnі on Paper the Lots Other Mein chi maynovі law. Tsya vimoga not vіdnositsya to aktsіy znovu stvoryuvanogo in rezultatі reorganіzatsії tovaristva.

For whether yakoї reorganіzatsії AT introducing vіdpovіdnі zmіni in the statute i Reigning reєstr. Rights First obov'yazki AT rolling up pravonastupnika.

When reorganіzatsії tovaristva dotrimuyutsya right yogo kreditorіv. W tsієyu metoyu creditors spovіschayutsya about reorganіzatsіyu not pіznіshe 30 dnіv s time uhvalennya tsogo rіshennya. Pіslya Notification about reorganіzatsіyu in formі zlittya, priєdnannya chi peretvorennya creditors vpravі not pіznіshe the following 30 dnіv pred'yaviti AT vimogi about pripinennya chi dostrokove vikonannya zobov'yazan i vіdshkoduvannya zbitkіv. Analogіchnі vimogi creditors vpravі pred'yaviti tovaristvu in termіn not pіznіshe 60 dnіv s Dachi Notification about reorganіzatsіyu in formі podіlu chi vidіlennya.

Zlittya i priєdnannya AT pass Shlyakhov ob'єdnannya їh kapіtalіv, konsolіdatsії balansіv, ob'єdnannya Verification paketіv aktsіy h the following їh konvertatsієyu, tobto zamіnoyu aktsіyami th іnshimi tsіnnimi Paper the znovu stvorenogo tovaristva.

Zlittya tovaristv vіdbuvaєtsya on pіdstavі uv'yaznenogo mіzh them contract. In order dogovorі vіdbivayutsya obmіnu aktsіy th іnshih tsіnnih paperіv, їh nomіnalna vartіst the category i, osoblivі right okremih aktsіonerіv th INSHI minds.

Draft agreement about zlittya, skhvaleny radami direktorіv usіh tovaristv i antitrust authorities guilty Buti priynyaty on zagalnih Zborov aktsіonerіv skin tovaristva okremo. On spіlnih zagalnih Zborov aktsіonerіv tovaristv scho take fate in zlittі, zatverdzhuєtsya Statute vibiraєtsya glad i znovu direktorіv utvorenogo tovaristva. In this order vіdbuvaєtsya Well decorated priєdnannya one chi kіlkoh tovaristv to іnshogo tovaristva. Yakscho at zlittі tovaristv usі right th obov'yazki skin s rolling them up novoutvorenogo tovaristva, when priєdnannі pravonastupnikom bude those tovaristvo to yakogo priєdnuєtsya Lots Other tovaristvo.

Notification about pripinennya dіyalnostі tovaristv scho chi zlivayutsya priєdnuyutsya, nadhodit in organic scho reєstruyut, s i dodatkom contract kopії svіdotstva pro Reigning reєstratsіyu tovaristv. Tovaristva scho pripinili his dіyalnіst, viklyuchayutsya bodies reєstruyut scho, s sovereign reєstru s day reєstratsії novostvo renogo-AT.

Stvorennya on osnovі one tovaristva novih samostіynih tovaristv zdіysnyuєtsya Shlyakhov podіlu balance i kapіtalu. Reorganіzovane tovaristvo lіkvіduєtsya and right yogo th obov'yazki rolling-up but vostvorenih tovaristv. When vidіlennі s іsnuyuchogo AT pіdrozdіlіv i utvorennі new tovaristva Zi svoїm balance i kapіtalom kolishnє tovaristvo prodovzhuє his dіyalnіst s vіdpovіdnimi zmіnami in assets i pasiv.

Zagalnі Zborov aktsіonerіv scho uhvalili rіshennya about podіl chi vidіlennya tovaristv, viznachayut order obmіnu Old aktsіy th іnshih tsіnnih paperіv on novі, viznachayut takozh spіvvіdnoshennya kategorіy i nomіnalnih vartostey. When tsomu right aktsіonerіv on volodіnnya aktsіyami odnієї the category povinnі Buti odnakovimi. Not dopuskaєtsya primenshennyam obmezhennya rights aktsіonerіv tovaristva scho reorganіzuєtsya at obmіnі Old aktsіy on novі.

Yakscho podіl chi viokremlennya tovaristv vіdbuvaєtsya on pіdstavі rіshennya antitrust authority, whether yaky aktsіoner tovaristva scho reorganіzuєtsya, zobov'yazany obmіnyati OAO All prinalezhnі Yomou aktsії on aktsії one іz novostvoryuvanih tovaristv.

When podіlі tovaristva usі right obov'yazki th rolling up novostvoryuvanih tovaristv. When tsomu mozhut perehoditi not tіlki maynovі, ale th nemaynovі rights (the right to fіrmove naymenuvannya on koristuvannya Trademarks toscho).

When vіdokremlenі novostvorenomu tovaristvu peredayutsya not OAO All and Chastina rights obov'yazkіv tovaristva i, i scho reorganіzuєtsya prodovzhuє funktsіonuvati yak Yurydychna person.

Novostvoryuvanі Shlyakhov podіlu chi vidokremlennya tovaristva pіdlyagayut derzhavnіy reєstratsії.

Peretvorennya AT vіdbuvaєtsya Shlyakhov zmіni organіzatsіyno-pravovoї form. Aktsіonerne tovaristvo Mauger Buti peretvorene in tovaristvo s obmezhenoyu vіdpovіdalnіstyu chi virobnichy cooperative. Tacke peretvorennya zdіysnyuєtsya for rіshennyam zagalnih zborіv aktsіonerіv i zhodnim rank not vplivaє on rozmіr chastok statutory kapіtalu, scho cutaneous nalezhat aktsіoneru. Rights okremih aktsіonerіv reformovanogo tovaristva, zafіksovanі in ustanovchih documents do not shaping can Buti primenshenі chi obmezhenі without їhnoї Zgoda.

On zagalnih Zborov aktsіonerіv reformovanogo tovaristva rozv'yazuyutsya power about Minds i order zdіysnennya peretvorennya, to scho aktsії old tovaristva pіdlyagayut obmіnu on vneski uchasnikіv tovaristva s obmezhenoyu vіdpovіdalnіstyu chi on paї chlenіv virobnichogo cooperative. Peretvorene tovaristvo held Reigning reєstratsіyu.

AT Mauger Buti lіkvіdovane in such vipadkah: dobrovіlno vіdpovіdno to the procedure established by the Code of Tsivіlnim Ukraine, s urahuvannyam vimog Law about AT i tovaristva statute; for rіshennyam court in nespromozhnostі tovaristva for minds torn down zakonodavstva Ukraine chi for іnshih, obumovlenih Tsivіlnim Code pіdstav. When lіkvіdatsії tovaristva for rіshennyam court in rezultatі viznannya AT nespromozhnim (bankrutom) chi through zakonodavstva torn down, the order lіkvіdatsії vstanovlyuєtsya law.

About lіkvіdatsіyu tovaristva dobrovіlnomu in order rіshennya priymaєtsya zagalnimi Zborov aktsіonerіv (3/4 golosіv vlasnikіv golosuyuchih aktsіy), scho obiraє lіkvіdatsіynu komіsіyu. Before rolling ostannogo usі povnovazhennya on perіod lіkvіdatsії. Lіkvіdatsіyna front fee robit otsіnku aktivіv tovaristva, viyavlyaє kreditorіv i debіtorіv, zdіysnyuє rozrahunki s th aktsіonerami them, skladaє lіkvіdatsіyny balance predstavlyaє i yogo on zatverdzhennya zagalnim Zborov aktsіonerіv for uzgodzhennyam s body scho zareєstruvav svіy hour at AT.

Characteristically order rozrahunkіv іz creditors. Mіnіmalny termіn pred'yavlennya vimogi for creditors - not less then dvoh months at іz day publіkatsії Notification about lіkvіdatsіyu tovaristva. Rozrahunki s creditors in zdіysnyuyutsya chergovostі, vstanovlenіy Tsivіlnim Code Act i about AT. According au-Perche, provadyatsya viplati ladies before yakimi lіkvіdovane tovaristvo vіdpovіdalne for zapodіyannya Skoda Zhittya chi Health Protection. Alternatively, viplachuyutsya vinagorodi for avtorskimi treaties and takozh vihіdna dopomoga, oplachuєtsya Prace quiet, hto pratsyuє for labor to please. In tretє, pogashayutsya vimogi kreditorіv for zobov'yazannyami, zabezpechenimi outpost lane lіkvіdovanogo tovaristva. In the fourth, pogashaєtsya zaborgovanіst i pozabyudzhetnim budget funds. In p'yate conducting rozrahunki s іnshimi creditors pіslya zakіnchennya mіsyatsya s day zatverdzhennya promіzhnogo lіkvіdatsіynogo balance. When nedostatnostі koshtіv for rozrahunkіv іz creditors lіkvіdatsіyna front fee realіzuє Mein AT (osnovnі zasobi, inventory materіalnі tsіnnostі toscho).

Costa, scho zalishilisya in tovaristvі pіslya rozrahunkіv іz creditors rozpodіlyayutsya lіkvіdatsіynoyu komіsієyu mіzh aktsіonerami in chergovostі, vstanovlenіy Law about AT. Conductive viplati for aktsіyami scho povinnі Buti vikuplenі tovaristvom in svoїh aktsіonerіv - vlasnikіv golosuyuchih aktsіy for obstavin, peredbachenih law. Viplachuyutsya narahovanі, ale not vidanі divіdendi for privіleyovanimi aktsіyami and takozh lіkvіdatsіyna vartіst (viznachena Statute) for privіleyovanimi aktsіyami. Mein lіkvіdovanogo tovaristva rozpodіlyaєtsya mіzh aktsіonerami - vlasnikami zvichaynih aktsіy i vsіh tipіv privіleyovanih aktsіy.

When dotrimannі takoї chergovostі rozpodіl Lane Provadia pіslya Povny vіdshkoduvannya viplat on poperednіy cherzі.

Shcho stosuєtsya viplati lіkvіdatsіynoї vartostі rіznih tipіv privіleyovanih aktsіy, here i takozh dotrimuєtsya chergovіst zalezhnіst od tipіv privіleyovanih aktsіy. Yakscho have lіkvіdovanogo AT nedostatno lane for viplati narahovanih divіdendіv i lіkvіdatsіynoї vartostі vsіm aktsіoneram - vlasnikam privіleyovanih aktsіy one type, the Maini rozpodіlyaєtsya mіzh them proportsіyno kіlkostі at-nalezhnih їm aktsіy tsogo type.

Notification about lіkvіdatsіyu AT napravlyaєtsya in body scho reєstruє, pіslya zatverdzhennya zagalnimi Zborov aktsіonerіv lіkvіdatsіynogo balance. Lіkvіdatsіya vvazhaєtsya completion and aktsіonerne tovaristvo lіkvіdovanim s the moment of entering the body derzhavnoї reєstratsії vіdpovіdnogo records in єdiny Reigning reєstr Yurydychna osіb.

Kontrolnі power

1. Role fіnansіv AT. Osoblivіst upravlіnnya fіnansami fallow od vidіv AT.

2. Viznachte rіznitsyu in fіnansovih vіdnosinah AT vіdkritogo i Closed-type, i fallow dochіrnіh tovaristv.

3. Shcho go to statutory kapіtalu AT?

4. Give viznachennya clean aktivіv AT.

5. Viznachennya Prybutok AT. Procedure rozpodіlu pure pributku.

6. Viznachte pokazniki fіnansovogo become AT. SSMSC Fondi stvoryuyutsya in AT?

7. Nazvіt Vidi aktsіy, emіtovanih AT їh osoblivostі. Poyasnіt Vidi vartostі aktsіy. Yak viznachayutsya divіdendi for aktsіyami?

8. Shcho Takeo oblіgatsіyna pozika i SSMSC Vidi oblіgatsіy? Navedіt butt viznachennya rіchnogo income for oblіgatsієyu.

9. Paper the SSMSC tsіnnі, krіm aktsіy i oblіgatsіy, vpravі rozmіschati AT?

10. Viznachte priznachennya i zmіst reєstru aktsіonerіv AT. Yaky order zapisіv Adding to reєstru aktsіonerіv i hto Je nomіnalnim vlasnikom aktsіy?

11. Nazvіt reorganіzatsії FORMS AT i pokazhіt fate fіnansіv at tsomu protsesі. Vkazhіt Reason lіkvіdatsії AT i order rozrahunkіv іz creditors. Viznachte order rozpodіlu fondіv AT pіslya rozrahunkіv іz creditors.

List vikoristanoї that rekomendovanoї lіteraturi

1. T. Balabanov I. Basics of financial management. - M .: Finance and Statistics, 1994.

2. Karatuev AG Securities species and varieties: Proc. allowance. - M .: Russian business literature 1997.

3. Reference financier of the enterprise. - M .: INFRA-M, 1996.

4. Business Finance: A Textbook. manual / Ed. EI Borodina. - M .: Banks and exchange. UNITY, 1995.

5. Finance: Proc. manual / Ed. AM Kovaleva - M .: Finance and Statistics, 1996.