علاوة الاصدار في الشركات المساهمة : دراسة مقارنة == Premium in the company's contribution Comparative Study)
Author name:
رحيم عبيد عطية الاسدي
Supervisor name:
ابراهيم اسماعيل ابراهيم الربيعي
General topic:
Law
Specific topic:
Commercial Law
Degree:
Doctorate
University:
University of Babylon - Faculty Of Law - Department Of Private Law
Language:
Arabic
University location:
Babylon
First pages:
13T1725 - p.pdf
Abstract:
It is well known that all companies have a great role in the commercial and economic life of societies. They have a role to play in the development and revitalization of the commercial movement and its economic development through various projects. As these companies grow and expand continuously , And the need for this expansion of large capital, sought to achieve this purpose, and is seeking to increase capital to specific ways under the law, and perhaps the most prominent and most used is to resort to increasing capital, by offering new shares to the public to subscribe , Or to resort to the approach This is often preferred by companies because of the disadvantages that are not in the interest of the company, perhaps the most prominent is the large size of interest imposed by the banks on these companies, as well as shortening the duration of these loans, Is a burden on companies, so they appeal to the public to borrow from it, through the issuance of loan bonds and put up for subscription.The use of a joint stock company is the first method, which is the introduction of new shares offered to the public for the purpose of subscription, sometimes paid these companies, to set the price of the share value higher than the price determined by law, which is under the Iraqi Companies Law No. (21) of 1997 This increase is due to the preservation of the rights of the old shareholders on the one hand and to the company's prestige and economic reputation on the other. This increase in the value of the share exceeds the price determined by law, Shares.The use of the shareholding company for the second method of increasing its capital, borrowing from the public, through the issuance of loan bonds equal to the value of the increase of the expansion, the joint stock companies and in order to achieve the greatest possible subscription to these bonds, the issuance of bonds (including bonds) The premium is different in meaning from the share premium, because it does not represent an increase in the value of the underlying bond. The idea is that the company takes from the subscriber less than the value of the nominal bond. Be committed to return the bond value With a commitment to pay the periodic benefits of the bond to the Subscriber.Therefore, our study will focus on building an integrated legal entity for the premium of the issue, whether in shares or bonds, and this is achieved through the statement of the concept of this premium by defining its definition and characteristics and the reasons for imposing them and their conditions and legal adaptation and then distinguish them from the suspect, And determine the entity responsible for the imposition and the requirements and controls of this imposition, specifying the methods of calculating this allowance and any account can be included and placed, and determine the extent of the company's ability to act in any area on the other hand, and we will work to identify the effects that entail To be imposed by the company This allowance
