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Increase and reduction of the registered capital of a limited liability company
Škorpil, Jan ; Štenglová, Ivanka (advisor) ; Čech, Petr (referee)
Summary: Increase and reduction of the registered capital of a limited liability company This work deals with increase and reduction of registered capital of limited lability company. The introductory chapter includes a brief historical development of regulation of limited liability company. This chapter also comprises a basic features of a limited liability company as a type of corporation, including a description of the basic structure of company. It describes the basic differences between the regulation of limited liability and joint stock companies. The thesis deals with the concept of registered capital and its prospective changes with the amendment of memorandum of association. The following chapters are the key ones and comprises detailed analysis of current regulation of increase of the registered capital and its reduction contained in the Commercial Code. The thesis describes the distinction of effective and nominal increase of registered capital, the admissibility of the increase of registered capital, preferential right of shareholders to participate in the capital increase, general meetings, monetary and non-monetary contributions and other issues with an increase in capital related. The next chapter is the analysis of the regulation of reduction of registered capital, focusing primarily on the...
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Increase and reduction of the registered capital of a limited liability company
Plajnerová, Barbora ; Štenglová, Ivanka (advisor) ; Horáček, Tomáš (referee)
The goal of this work is the analysis of current legal regulation of the process of increasing and decreasing the registered capital of a limited liability company. Registered capital belongs among the most important institutes characterizing capital companies. Limited liability company, as a capital company, has the liability to create registered capital and maintain it at least in the minimum amount required by law for the entire time of its existence (registered capital preservation principle). As a consequence of changes of economic conditions and other facts, which may arise inside or outside of a company, a need to alter the amount of the registered capital may arise, but always only in certain limits determined by law, and through rather formalized process regulated by provisions of the Commercial Code. The legal regulation of the Commercial Code and this work focus on the process of changes of registered capital itself and on protection provided to creditors of the company and members of the company within this process. That is, the amount of the registered capital may have significant influence on external relations with business partners and financing companies and may bring significant changes within the company as well. However, the main issue is the change in the arrangement and the...
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Financing Purchase of Long-Term Property in the Company
Ekrt, Nicole ; Ing.Zuzana Křížová,Ph.D. (referee) ; Fedorová, Anna (advisor)
The bachelor´s work is specialized on different forms of financing of long-term property. It informs about financial situation of business company and possibility of financing of newly bought long-term property (truck). It compares the forms of financng, the credit and the leasing offered from selected bank institutions and leasing companies. Eventually considers the most effective way of financing.
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Equity in the Joint-stock company
Vaškovič, Miroslav ; Šindelář, Michal (advisor) ; Molín, Jan (referee)
The Bachelor's thesis deals with the Equity in the Joint-stock company from the perspective of the Business corporation act and Czech accounting system. The first part contains a brief characteristic about a Joint-stock company and interprets its status among other forms of business. The second part examines components of an Equity and operations with it from the perspective of the Business corporation act and Czech accounting system. The third part analyses Joint-stock companies with a focus on reporting of Treasury stock and Paying of prepayments on dividends in these companies.
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Joint-stock company (accounting and tax connections)
Svobodová, Hana ; Müllerová, Libuše (advisor) ; Mezerová, Jana (referee)
The graduation thesis is primaly focused on problems of specialities of accountancy in joint-stock company in Czech republic. Between these specialities we comprise increases and decreases in the registered capital and distribution of income or payment of loss. The subject of this thesis is the application of accounting, tax and legal enactments on joint-stock company.
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Owner's equity in corporate enterprises
Pašková, Nikola ; Müllerová, Libuše (advisor)
The subject of the bachelor thesis is the application of accounting and legal enactments on equity in corporate enterprises, i. e. in joint-stock company and in limited liability company. The thesis is focused primarily on the creation of the registred capital, increases and decreases in the registered capital, capital funds, funds created from net profit, results of the previous years and the current financial year. It also includes a treatise on the statement of changes in equity.
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