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https://doi.org/10.22364/juzk.82.08 | 81-88 | PDF

Komerclikuma jaunā akciju iedalījuma problemātika

Problems of the New Classification of Shares in the Commercial Law of the Republic of Latvia

Pauls Zeņķis, Dr. iur.
Latvijas Universitātes Juridiskās fakultātes Civiltiesisko zinātņu katedras lektors

Summary
A share is a capital security that represents the participation of the holder in the share capital of a joint stock company. The person entitled to the share is known as the shareholder. The status of shareholder may be acquired in different ways, depending on the type of share, according to the classification of the person entitled to the security. According to the way in which the person entitled to the security is determined, securities are classified as bearer securities, registered securities and warrant securities. Shares theoretically may be issued under any of these types of classification of the person entitled to the securities. On 1 July 2023, amendments to the Commercial Law of the Republic of Latvia came into force, reforming the types and forms of shares as securities.

Atslēgvārdi: vērtspapīri, akcijas, akcionārs

Keywords: securities, shares, shareholder

Likumdošana un tās rezultāts Latvijā: pagātnes mācības, mūsdienu tendences, problēmas un risinājumi. Latvijas Universitātes 82. starptautiskās zinātniskās konferences tiesību zinātnes rakstu krājums = Legislation and Its Outcome in Latvia: Lessons from the Past, Current Trends, Problems and Solutions. Legal Science Proceedings of the 82^nd International Scientific Conference of the University of Latvia. Rīga: LU Akadēmiskais apgāds, 2024. 396 lpp.