Principy základního kapitálu obchodních společností

Abstract

The aim of this bachelor thesis is to clarify the principals and ways of how to increase and decrease the capital of commercial companies namely of limited and joint-stock companies. Theoretical part deals primarily with clarification of basic capital institute, its principals and with its significance and functions with respect to the commercial companies. The following part is concerned with the issue of basic capital within the limited and joint-stock companies. This bachelor thesis demonstrates via method of theory and practice combination the legally allowed changes of basic capital which can happen in the course of existence of above mentioned companies. Analysis of the amendment to the Act no. 90/2012 about commercial companies and cooperatives is also included in this bachelor thesis as well as the impact of this amendment on the importance and amount change of basic capital of limited and joint-stock companies which have statutory obligation to create capital.