النظام القانوني لأسهم الامتياز : دراسة مقارنة

Abstract EN

A share represents the investor’s share in a joint stock company, which corresponds to the partner’s share in partnerships, and it stands for the check granted by the company to the shareholder as a result of joining it.

It is a negotiable document and a means of proving his rights to the company.

Among the characteristics of the shares is that they are of equal value and they may not be issued with different values.

However, practical considerations may lead the company to issue different types of shares that give advantages to some shareholders and not others.

They are usually called Preferred Shares, that is, shares that give the holder the privilege of voting, deriving profits, or gaining benefit from liquidation.

It is important that all shares are equal in the rights and privileges granted to their owners.

The purpose of issuing preferred shares is to secure the majority for nationals in the general authority of the company which includes foreign shareholders even though they do not hold the majority of the capital.

The research aims to identify the provisions of these shares and the legal rules that apply to them.

It also aims to identify the extent to which these shares are issued or not, whether or not they are considered inconsistent with the principle of equality between shareholders in the company, and the extent to which these shares have an impact on this principle.