最低實繳股本 的英文怎麼說
中文拼音 [zuìdīshíjiǎogǔběn]
最低實繳股本
英文
minimum paid-ushare capital- 最 : 副詞（表示某種屬性超過所有同類的人或事物） most; best; worst; first; very; least; above all; -est
- 實 : Ⅰ形容詞1 （內部完全填滿 沒有空隙） solid 2 （真實; 實在） true; real; honest Ⅱ名詞1 （實際; 事實...
- 繳 : 繳名詞[書面語] （系在箭上的絲繩, 射鳥用） silk rope （fastened to the arrow）
- 股 : Ⅰ名詞1 （大腿） thigh; haunches 2 （機關、企業、團體中的組織單位） section of an office or enterp...
- 本 : i 名詞1 （草木的莖或根）stem or root of plants 2 （事物的根源）foundation; origin; basis 3 （本錢...
- 股本 : capital stock; capital; stock; equity股本比率 ratio of capital stock; 股本持有比例 capital shares...
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Minimum paid - up share capital
最低實繳股本One kind of legal mandatory focuses on the financial rations, such as equity insolvency test, balance sheet test, liability / asset ratio, and cash flow test. another kind of legal mandatory focuses on the " stated capital " and fixed - ratio reserves fund. i pay much attention to the issue of " which part of the value can be distributed "
接近之處在於：採用法定資本的概念，法定了最低注冊資本，強制計提資本公積金和盈餘公積金，以維護公示資本，並在公示資本之外增加對債權的擔保，以及限制實繳出資的分配，限制減資分配和股票回購，傾向于把可分配的價值限定於利潤、限定於資本的增值部分。When the corporate cont ribution is above the statutory minimum requirement, but below the registered capital amount filed with the registration authority, and is insufficient to satisfy the minimum capital requirement demanded by the potential business risks accrued to specific industry or size of the corporation, serious under capitalization shall be deemed to exist. in this case, the doctrine of piercing corporate veil shall be applied, and the shareholders shall be held liable for the debt of the corporation. when other circumstances of insufficient contribution made by the shareholders occur, the creditors may demand such shareholders to make up the contribution to the extent of the difference between the amount of the capital already made by the shareholders and the amount of the capital the shareholder subscribed
在股東出資瑕疵而使公司資本低於法律規定的最低資本額時，屬于設立瑕疵，宣布公司設立無效或撤銷公司登記，全面、永久、徹底否認公司人格，股東承擔無限連帶責任；公司資本已經達到法律規定的最低資本額但與在登記機關實際登記的資本不相符，並且不能滿足公司所從事的行業或規模對經營風險的最低要求時，則認定公司資本顯著不足，適用公司法人格否認法理，在個案中責成股東承擔無限連帶責任;在股東出資瑕疵的其他情形下，賦予債權人越過公司直接向股東追繳出資的權利，但債權人行使請求權的范圍為股東已經繳納的出資額和其認購的資本領之差額。
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