Browsing by Subject "Balance sheet"

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    Derecho de Sociedades y Patrimonio neto tras la reserva de revalorización de la Ley 16/2012, de 27 de diciembre
    (Aranzadi, 2013) Jordá García, Rafael; Derecho Privado; Facultad de Derecho
    The Law 16/2012 of 27 December, by means of which various tax measures targeting the consolidation of public finances and stimulation of economic activity are adopted, allows a new accounting revaluation of the company’s balance sheets. The consequence of it is the accounting in the shareholders’ equity of a revaluation reserve, being the main advantage for the trading companies the patrimony strengthen of their balance sheet. Nevertheless, one must know the implications and exceptions to the temporary unavailability established for the said reserve until it is freely available and can be distributed, particularly in regards to those corporate transactions in which it plays a significant role the net worth of which it is part the revaluation reserve.