Temeljni kapital

master's thesis

• Title (english): Share capital
• Author: Daniel Mitrović
• Mentor: Petar Miladin (mentor)
• Committee member: Petar Miladin (predsjednik povjerenstva)
• Committee member: Antun Bilić (član povjerenstva)
• Committee member: Tomislav Jakšić (član povjerenstva)
• Granter: University of Zagreb; Faculty of Law; (Company Law and Company Law); Zagreb
• Defense date and country: 2025-02-21, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Law

Abstract

Pravno uređenje trgovačkih društava temelji se na podjeli na društva osoba i društva kapitala, a temeljni kapital ključna je razlika među njima. Ovaj rad istražuje njegov pojam i funkcije kroz dioničko društvo i društvo s ograničenom odgovornošću, s posebnim naglaskom na tri temeljne uloge: relativno jamstvenu, knjigovodstvenu i obračunsku. Relativno jamstvena funkcija temeljnog kapitala je samo znak trećima da je taj iznos jednom bio uplaćen u društvo, ali ne garantira da društvo njime uvijek raspolaže. Zakon, kroz načela unosa i održanja temeljnog kapitala, nastoji očuvati financijsku stabilnost i spriječiti prevelik nerazmjer između imovine i temeljnog kapitala, iako ne može eliminirati rizik lošeg poslovanja. Knjigovodstvena funkcija temelji se na razlici između imovine koja je dinamična i temeljnog kapitala koji je načelno statičan. Temeljni kapital pripada pasivi, dok se imovina bilježi u aktivi, pri čemu društvo za obveze odgovara svojom imovinom, a ne temeljnim kapitalom. Financijska izvješća, posebice bilanca te račun dobiti i gubitka, daju dublji uvid u strukturu i poslovanje društva te su ključna u procjeni njegove stabilnosti. Obračunska funkcija temeljnog kapitala očituje se kroz dionice kod dioničkih društava i poslovne udjele kod društava s ograničenom odgovornošću. Dok su pravila o dionicama strože propisana zakonom, kod poslovnih udjela postoji veća fleksibilnost u definiranju prava i obveza koje iz njih proizlaze. U oba slučaja, zbroj svih dionica odnosno poslovnih udjela mora odgovarati ukupnom temeljnom kapitalu društva.

Abstract (english)

The legal framework of commercial companies is based on the division between partnerships and capital companies, with share capital being the key distinction between them. This work explores the concept and functions of share capital through joint-stock companies and limited liability companies, with a special focus on its three fundamental roles: the relative guarantee, accounting, and calculation. The relative guarantee function of share capital just signals to third parties that a certain amount was once paid into the company but does not guarantee that the company still possesses it. Through the principles of capital contribution and capital maintenance, the law seeks to preserve financial stability and prevent a significant imbalance between assets and share capital, although it cannot eliminate the risk of poor business performance. The accounting function is based on the distinction between assets, which are dynamic, and share capital, which is generally static. Share capital belongs to the passive side, while assets are recorded under the active side of balance sheet, whereby the company is liable for its obligations with its assets, not its share capital. Financial statements, particularly the balance sheet and the profit and loss account, offer deeper insights into the company's structure and operations and are crucial for assessing its stability. The calculation function of share capital is reflected in shares for joint-stock companies and membership interests for limited liability companies. While the rules governing shares are more strictly regulated by law, membership interests allow for greater flexibility in defining the rights and obligations arising from them. In both cases, the total sum of all shares or membership interests must correspond to the company's total share capital.

• Keywords: društva kapitala; dioničko društvo; društvo s ograničenom odgovornošću; temeljni kapital; funkcije temeljnog kapitala; načelo unosa temeljnog kapitala; načelo održanja temeljnog kapitala.
• Keywords (english): capital companies; joint-stock company; limited liability company; share capital; functions of share capital; principle of share capital contribution; principle of maintance share capital.
• Language: croatian
• URN:NBN: urn:nbn:hr:199:634556
• Study programme: Title: Law; Study programme type: university; Study level: integrated undergraduate and graduate; Academic / professional title: sveučilišni magistar/magistrica prava (sveučilišni magistar/magistrica prava)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Open access
• Created on: 2025-02-26 08:32:50