Rolul şi semnificaţia capitalului social, precum şi regimul juridic al aporturilor sociale, în reglementarea Legii societăţilor nr. 31/1990

dr. SEBASTIAN BODU, MBA*

* e-mail: sebastian.bodu@cig.ase.ro

Lector univ. - Academia de Studii Economice, Bucureşti, Departamentul de Drept

ABSTRACT

In this study, the author explains the concepts of: structure of the registered capital; general pledge of the creditors; registered capital; difference between the registered capital and the patrimony of the company; difference between the registered capital and the equity capital (net assets); difference between the registered capital and the value of the company, as well as the problems of the legal regime of social contributions after payments, as all of the above follow from the Law No 31/1990 (republished) on companies.

Keywords: Law No 31/1990; company; structure of the registered capital; legal regime of social contributions after payments.

1. Aspecte generale. Capitalul social are o dublă...