+Articolul 63 Deținerea propriilor acțiuni și întocmirea raportului anual în cazul achiziționării propriilor acțiuni
---+Article 63 1.
---+Article 63 2.
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Articolul 63 Deținerea propriilor acțiuni și întocmirea raportului anual în cazul achiziționării propriilor acțiuni
Deținerea propriilor acțiuni și întocmirea raportului anual în cazul achiziționării propriilor acțiuni
1. Prezentare generală
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Reglementare |
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Article 63 1.
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Where the laws of a Member State permit a company to acquire its own shares, either itself or through a person acting in his or her own name but on the company's behalf, they shall make the holding of these shares at all times subject to at least the following conditions:
(a)
among the rights attaching to the shares, the right to vote attaching to the company's own shares must in any event be suspended;
(b)
if the shares are included among the assets shown in the balance sheet, a reserve of the same amount, unavailable for distribution, shall be included among the liabilities.
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Article 63 2.
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Where the laws of a Member State permit a company to acquire its own shares, either itself or through a person acting in his or her own name but on the company's behalf, they shall require the annual report to state at least:
(a)
the reasons for acquisitions made during the financial year;
(b)
the number and nominal value or, in the absence of a nominal value, the accountable par of the shares acquired and disposed of during the financial year and the proportion of the subscribed capital which they represent;
(c)
in the case of acquisition or disposal for a value, the consideration for the shares;
(d)
the number and nominal value or, in the absence of a nominal value, the accountable par of all the shares acquired and held by the company and the proportion of the subscribed capital which they represent.
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1.1 Referințe
1.2 Cerințe identificate
1.3 Standarde asociate
2. Cerințe identificate
3. Standarde asociate
- Builddate: 12.08.2022 00:00:00 -Doknr: CELEX:32017L1132
- EULAW -
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DE: Rechtsakte der Europäischen Union aus EUR-Lex, https://eur-lex.europa.eu/. © Europäische Union. Weiterverwendung nach Beschluss 2011/833/EU mit Quellenangabe gestattet; die konsolidierten Fassungen stehen unter CC BY 4.0 (Rechtlicher Hinweis von EUR-Lex). In Abschnitte aufgeteilt und in das GRCA-Format umgewandelt, der Wortlaut unverändert. Verbindlich sind allein die im Amtsblatt der Europäischen Union veröffentlichten Rechtsakte.
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