L'achat par la société de ses propres actions
The problem of repurchase by societies of their own shares is a traditional question of the firm law which is the subject of a renewal of topicality. Indeed, can a firm become its own shareholder ? It is a paradoxical question. It is however what which the purchase by a firm of its own shares pos...
Đã lưu trong:
| Tác giả chính: | |
|---|---|
| Định dạng: | Article ou chapitre numérique |
| Ngôn ngữ: | Français |
| Được phát hành: |
2001
|
| Truy cập trực tuyến: | Accès Université d'Orléans et IFPM Accès Université d'Orléans et IFPM |
| Tóm tắt: | The problem of repurchase by societies of their own shares is a traditional question
of the firm law which is the subject of a renewal of topicality. Indeed, can a firm
become its own shareholder ? It is a paradoxical question. It is however what which
the purchase by a firm of its own shares poses. The operation is indeed curious; it
is indisputably dangerous for the society itself, for the creditors as for the associates.
It also raises many problems of a legal nature. But if it however is allowed in
practically all the modern legal systems of the liberal countries, in particular in
French law and Uniform law (OHADA), it is compared to the international context
dominated more and more by the financial system. Its legal authorization together
with certain conditions of validity fits today in a context of creation of value for the
shareholders, a new philosophy of relation between a company and its capital. The
repurchase of shares is a regulating element of optimal allowance process of the
market resources. |
|---|