الأسهم المؤجلة و ضمانات استيفاؤها في الشركات المساهمة

Abstract EN

The foundations of joint stock companies are one of the most fundamental kinds of companies that are established by law, because of their important role in developing the different economic sectors of countries and raising the degree of industrial progress, besides their participation in the various fields of investment, and this importance also arises from the large volume of capital in this type of companies, which the law settles to put its shares to the public in a public subscription by an accredited bank for the purpose of public participation in the ownership of shares of this type of companies.

In addition to not setting the maximum number of partners in them, and since the shares are put in a public subscription to include the participation of the public or the bulk of it in the ownership of shares, the possibility of paying the installments of all shares at the moment of subscription urgently seems not easy, as it is difficult for everyone to have sufficient cash flow which enables him to buy shares at the time of the subscription, so to ensure the participation of the majority of the public and who wish to own the shares, the Iraqi legislator has authorized the law of the companies like other legislators to buy.

Shares by the public and their payment to the company deferred.

This means that the partner .