Порядок конвертации акций при реорганизации и его влияние на структуру уставного капитала общества-правопреемника
The procedure for the conversion of shares in the reorganization. The comparative analysis of the three options the order of conversion: • conversion of each share separately; • Conversion of shares owned by the shareholder society predecessor; • conversion of all of the authorized capital of the reorganized company. Scale redistribution of corporate rights in the reorganization of joint stock companies directly depends on the order of conversion. When applying a conversion factor, depending on the option selected conversion, its follow-up is subject to shareholder accommodate different number of shares and, accordingly, it will have different stakes in the authorized capital of the company successor. The generalized mathematical formulas each mode conversion. Analyzed the order of conversion in a cross-shareholding members of the reorganization. The proposed method, which allows to determine the actual shares, under the de facto control of certain shareholders, in terms of their indirect participation in the authorized capital through other entities. It is important to identify the real dependence and affiliation of the participants of economic turnover.
conversion, conversion ratios, order conversion option order conversion, the direct and indirect equity participation