Opravdanost uvođenja klasa akcija – osvrt na primere u sad i regulativu u republici srbiji

Abstract

In this paper author will aim to make an analysis of development dual class stock system in the United States through history, with which he will show how, through time, the one share – one vote rule changed and how the practice of exceptions from this rule established and made new rules which companies adjusted to its business and needs. Through analysis of examples from business of some of the leading multinational companies in the United States and analysis of current regulative of classes of shares in the Republic of Serbia, author will compare positive and negative aspects of existence of diferent classes of shares and the justification for its introduction. This system was very represented in the previous century, and in our country it is only the beginning phase of development and its representment still isn’t that much visible despite the fact that it is regulated by law. In the finishing statements, author sums up can the problems that exist in this type of split of shares overcome for the beneft goals that company wants to accomplish.