Monografie contabila privind reducerea capitalului (Reduced capital )

1. Reducerea capitalului social prin retragerea capitalui de actionari/asociati, precum si capitalul lichidat cu ocazia operatiunilor de reorganizare a entitatilor 1012 = 456 456 = 5121, 5311 2. Reducerea capitalului social prin acoperirea pierderilor contabile realizate in exercitiile financiare precedente conform hotararii adunarii generale a actionarilor/asociatilor 1012 = 117 3. Reducerea capitalului social cu valoarea actiunilor proprii rascumparate si anulate, potrivit legii 1012 = 109 Reduced capital 1. Reduce capital by withdrawing capital from shareholders / partners, and capital transactions closed during the reorganization of entities 1012 = 456 456 = 5121, 5311 2. Reduce capital accounting by covering losses made in previous financial years as decided by the General Assembly of shareholders 1012 = 117 3. Reduction of capital value of shares bought back and canceled own law 1012 = 109