Publication details
Bilanční testy: kořeny dnešní úpravy
| Title in English | Balance sheet tests: the roots of today's regulation |
|---|---|
| Authors | |
| Year of publication | 2024 |
| Type | Article in Periodical |
| Magazine / Source | Právní rozhledy: časopis pro všechna právní odvětví |
| MU Faculty or unit | |
| Citation | |
| Web | https://app.beck-online.cz/bo/chapterview-document.seam?documentId=nrptembsgrpxa4s7geyv6427gm3da&groupIndex=3&rowIndex=0&fbclid=IwZXh0bgNhZW0CMTAAAR1waCZ9792XdzY5WriXfrXxVd4VIg8fWG91lexmdY-IPL8XUsRbAYbA01g_aem_ZmFrZWR1bW15MTZieXRlcw |
| Keywords | Balance Sheet Tests; Protection of Creditors; Capital Maintenance; Capital Directives; Distribution of Profit or Other Own Resources. |
| Description | This article aims to shed light on the role of balance sheet tests in the concept of maintaining share capital. In a broader context, it aims to present the historical development of these rules to contribute to a better understanding, and thus a more accurate interpretation, of Sections 34(2) and 40(1) of the Business Corporations Act. |
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