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Volker Beuthien, Verena Klappstein

Sind genossenschaftliche Rücklagen ein unteilbarer Fonds?

Zur Kapitalerhaltung und Überschussverwendung im Genossenschaftsrecht
[Are Co-operative Reserves an Indivisible Fund? On Capital Maintenance and Surplus Appropriation in the Law of Associations.]
2018. XIII, 147 pages.
Schriften zum Unternehmens- und Kapitalmarktrecht (SchrUKmR) 47
DOI 10.1628/978-3-16-158847-1
Published in German.
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Summary
Is a co-operative allowed to store up more assets than it actually needs to fulfil its purpose? The authors of this volume examine the law of associations, German and European corporate law as well as common practice among co-operatives, and find several levels on which their business policies can be criticised.

Schriften zum Unternehmens- und Kapitalmarktrecht (SchrUKmR)