The concept of net assets for the purposes of the serious loss of capital framework as set forth in the European capital maintenance rules

Research output: Contribution to journalArticlepeer-review

Abstract

In this article, we start by describing the treatment of the participative loans under the Spanish recapitalize or liquidate rule and the potential problems of EU Law conformity of said framework. Under this light, we analyse the European rules on the serious loss of capital and try to conclude with an explanation of the concept of net assets, as relevant for such framework.
Original languageEnglish
Pages (from-to)58-62
Number of pages5
JournalEuropean Company Law
Volume20
Issue number3
DOIs
Publication statusPublished - 1 Jun 2023

Keywords

  • Net assets
  • Legal capital doctrine
  • Serious loss of capital
  • Subscribed capital

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