Operazioni sul capitale, utilizzo delle riserve e strumenti finanziari partecipativi

Giuseppe Alberto Rescio

Operazioni sul capitale, utilizzo delle riserve e strumenti finanziari partecipativi

Translated title of the contribution: Capital transactions, use of reserves and participatory financial instruments

Giuseppe Alberto Rescio

Research output: Contribution to journal › Article › peer-review

Abstract

SFP (financial instruments including economic or administrative rights in company's organization) are issued in consideration of contributions not counted, and sometimes not countable, to the share capital. The value of these contributions can cause the formation of capital reserves (SFP reserves). After discussing how and when reserves derive from these contributions and what are its relevant principles and rules, the analysis moves towards the capital increase by SFP reserves and the techniques by which SFP can be converted in shares.

Translated title of the contribution	Capital transactions, use of reserves and participatory financial instruments
Original language	Italian
Pages (from-to)	1232-1256
Number of pages	25
Journal	RIVISTA DELLE SOCIETA'
Volume	63
Issue number	5-6
Publication status	Published - 2018

Keywords

financial instruments reserves
operazioni sul capitale sociale
riserve da strumenti finanziari partecipativi
share capital variations

Cite this

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title = "Operazioni sul capitale, utilizzo delle riserve e strumenti finanziari partecipativi",

abstract = "SFP (financial instruments including economic or administrative rights in company's organization) are issued in consideration of contributions not counted, and sometimes not countable, to the share capital. The value of these contributions can cause the formation of capital reserves (SFP reserves). After discussing how and when reserves derive from these contributions and what are its relevant principles and rules, the analysis moves towards the capital increase by SFP reserves and the techniques by which SFP can be converted in shares.",

keywords = "financial instruments reserves, operazioni sul capitale sociale, riserve da strumenti finanziari partecipativi, share capital variations, financial instruments reserves, operazioni sul capitale sociale, riserve da strumenti finanziari partecipativi, share capital variations",

author = "Rescio, \{Giuseppe Alberto\}",

year = "2018",

language = "Italian",

volume = "63",

pages = "1232--1256",

journal = "RIVISTA DELLE SOCIETA'",

issn = "0035-6018",

publisher = "Giuffre Editore Spa:via Busto Arsizio 40, I 20151 Milan Italy:011 39 02 38089200, EMAIL: [email protected], INTERNET: http://www.giuffre.it, Fax: 011 39 02 38009582",

number = "5-6",

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TY - JOUR

T1 - Operazioni sul capitale, utilizzo delle riserve e strumenti finanziari partecipativi

AU - Rescio, Giuseppe Alberto

PY - 2018

Y1 - 2018

N2 - SFP (financial instruments including economic or administrative rights in company's organization) are issued in consideration of contributions not counted, and sometimes not countable, to the share capital. The value of these contributions can cause the formation of capital reserves (SFP reserves). After discussing how and when reserves derive from these contributions and what are its relevant principles and rules, the analysis moves towards the capital increase by SFP reserves and the techniques by which SFP can be converted in shares.

AB - SFP (financial instruments including economic or administrative rights in company's organization) are issued in consideration of contributions not counted, and sometimes not countable, to the share capital. The value of these contributions can cause the formation of capital reserves (SFP reserves). After discussing how and when reserves derive from these contributions and what are its relevant principles and rules, the analysis moves towards the capital increase by SFP reserves and the techniques by which SFP can be converted in shares.

KW - financial instruments reserves

KW - operazioni sul capitale sociale

KW - riserve da strumenti finanziari partecipativi

KW - share capital variations

KW - financial instruments reserves

KW - operazioni sul capitale sociale

KW - riserve da strumenti finanziari partecipativi

KW - share capital variations

UR - https://publicatt.unicatt.it/handle/10807/130065

M3 - Articolo

SN - 0035-6018

VL - 63

SP - 1232

EP - 1256

JO - RIVISTA DELLE SOCIETA'

JF - RIVISTA DELLE SOCIETA'

IS - 5-6

ER -

Operazioni sul capitale, utilizzo delle riserve e strumenti finanziari partecipativi

Abstract

Keywords

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