Pretpostavke za povećanje osnovnog kapitala iz neto imovine (pretvaranjem neraspoređene dobiti ili rezervi u osnovni kapital) društva s ograničenom odgovornošću

Abstract

The increase in the share capital from the funds of the limited liability company represents a nominal increase in the share capital, which is carried out by converting retained profit or dedicated reserves into share capital. The main economic purpose of increasing the basic capital from the company’s assets is to strengthen the company’s creditworthiness, which is achieved by fully or partially tying free accounting assets (retained profit or reserves) to the share capital. Before implementing this method of increasing the share capital, it is necessary to fulfil certain legal and accounting assumptions. The focus of the analysis in this paper refers to the fulfilment of the legal and accounting assumptions for converting retained profit and reserves into share capital and the limitations for implementing this way of increasing the share capital of a limited liability company. In addition to the above, we single out as particularly important considerations related to reserve assets, in relation to which there is a very modest regulation in the Serbian Law on Business Companies.