الإشكالات القانونية الناشئة عن تقديم و تقييم الحصة العينية في شركات المساهمة

الملخص EN

This paper deals with the process of offering and evaluating of in-kind shares in joint-stock companies.

Contracts of these companies support partnership among these companies and reinforce this trend by encouraging them to hold either cash or in-kind shares of the company’s balanced capital.

In-kind shares might be offered on acquisition or usufruct bases.

However, in-kind shares should be subjected to proper and realistic evaluation that leaves no room for overevaluation and goes in line with the legislation set forth in the corporate laws.

Overevalued shares affect company’s shareholders and creditors badely.

This paper, therefore, introduces the proper solutions for the aforementioned problems and recommends that some amendments are made to the articles of the corporate law in order to overcome these problems.