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Inhalt / Beschreibung
Table of content
I. List of abbreviations ............................................................................................... II
1. Introduction .............................................................................................................. 1
1.1 Introduction of the topic .......................................................................................... 1
1.2 Aim of the paper/relevance of the topic .................................................................. 1
1.3 Structure of the paper .............................................................................................. 1
2. Capital increase within German stock corporations ............................................ 2
2.1 Capital increase within German stock companies .............................................. 2
2.1.1 Effective capital increase ............................................................................ 2
2.1.2 Nominal capital increase ............................................................................. 5
2.2 Capital increase within German private limited companies ............................... 6
3. Subscription rights ................................................................................................... 9
4. Conclusion .............................................................................................................. 10
II. Bibliography ...................................................................................................... III
III. Declaration in lieu of oath ................................................................................ IV
1. Introduction
1.1 Introduction of the topic
As markets are still growing due to globalization and competition, companies are forced to act in a dynamic, fast, profitable and economic way to keep up their competitive force and to keep being successful. Therefore, a well-planned financial strategy is nec-essary to fulfil these requirements from the beginning and to create a solid basis for fur-ther financial actions during the existence of a company. Every single action (and mis-take even more) during the planning of financial operations might have huge impact on the company’s success.
Capital increase is one of the possibilities to match the capital requirements of a compa-ny to grow, establish and secure further actions.
1.2 Aim of the paper/relevance of the topic
The aim of this paper is to give an overview of the possibilities of capital increase and their requirements. Further subscription rights and the criteria concerning the exclusion of subscription rights shall be figured out and explained.
To introduce the subject of the paper, a set of questions will be asked and answered:
What options for capital increase do exist?
What are the main advantages and disadvantages of each opportunity?
1.3 Structure of the paper
First, a short introduction of capital increase will be given. Then, the two most common types of German stock corporations (German stock companies and German private lim-ited companies) are being introduced with respect to the possibility of capital increase, as each of them has different opportunities for capital increase with several consequenc-es for the company, its owners and shareholders.
Further, subscription rights and their capability to exclude them will be discussed indi-vidually as they are very important when thinking about capital increase.
Finally, a conclusion will complete this paper to give several thought-provoking im-pulses for the entire topic. |
