LEGAL, FISCAL AND ACCOUNTING PECULIARITIES REGARDING THE AUTHORIZED CAPITAL INCREASE
LEGAL, FISCAL AND ACCOUNTING PECULIARITIES REGARDING THE AUTHORIZED CAPITAL INCREASE

Summary/Abstract: The matter regarding the increase of the authorized capital is of complex nature. In order to shed light on this, quite a substantial baggage of legal, fiscal and accounting knowledge is required. In this paper we engage in building a synthesis of the aspects which characterize the operations regarding the increase of the authorized capital. In the first part we depicted a few aspects regarding the size and the segments of the authorized capital; the elements and the form of the articles of association; the competence of the capital increase authorization; the form of the addendum to the articles of incorporation in the case of the authorized capital increase. The practical part of the paper resides in the presentation of two case studies. The former regards the capital increase by incorporating other elements of the owned capital.

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