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افزایش سرمایۀ ناشی از تجدید ارزیابی دارایی‌ها؛ مفهوم و ابعاد حقوقی | ||
| مطالعات حقوق خصوصی | ||
| مقاله 7، دوره 53، شماره 3، آبان 1402، صفحه 489-511 اصل مقاله (891.54 K) | ||
| نوع مقاله: مقاله پژوهشی | ||
| شناسه دیجیتال (DOI): 10.22059/jlq.2024.356308.1007750 | ||
| نویسندگان | ||
| سید امیرحسام موسوی* 1؛ حبیب رمضانی آکردی2 | ||
| 1استادیار، گروه حقوق، دانشکدۀ علوم اجتماعی، دانشگاه بین‌المللی امام خمینی(ره)، قزوین، ایران. | ||
| 2استادیار، گروه حقوق، دانشکدۀ علوم اجتماعی، دانشگاه بین‌المللی امام خمینی، قزوین، ایران. | ||
| چکیده | ||
| شرکت‌های تجاری با سرمایه‌ای آغاز به کار می‌کنند که چه‌بسا این سرمایه در گذر زمان دستخوش تغییراتی شود. یکی از این تغییرات، افزایش قیمت داراییهای شرکت نسبت به روز تملک است. این افزایش ارزش به‌ویژه در کشورهایی که با تورم‌های مزمن درگیرند، بیشتر است. پس ارزش داراییهای شرکت به مرور از آنچه در دفاتر مالی شرکت درج شده است، بسیار فراتر می‌رود و با تجدید ارزیابی می‌توان قیمت اموال شرکت را بروزرسانی نموده و به تبع آن سرمایۀ ثبت شده شرکت را افزایش داد. تجدید ارزیابی دارایی دارای نکات مثبتی همچون شفاف‌سازی ارزش دارایی‌ها و بالا بردن رتبۀ اعتباری شرکت‌ها و همچنین نکات منفی شامل ادامه‌دار شدن زیان‌دهی احتمالی شرکت، عدم ورود واقعی سرمایه به شرکت، بالا رفتن مبلغ استهلاک دارایی‌ها و ...است. با توجه به آثار پررنگ تجدید ارزیابی دارایی‌ها، به‌نظر می‌رسد چنین امری باید توسط مجمع عمومی فوق‌العادۀ شرکت به تصویب برسد. همچنین به‌نظر می‌رسد استفاده از نهاد تجدید ارزیابی دارایی جهت خروج شرکت از شمول مادۀ 141 لایحۀ اصلاحی قانون تجارت محل تأمل باشد. | ||
| کلیدواژه‌ها | ||
| تجدید ارزیابی؛ دارایی؛ سهام؛ شرکت؛ کاهش سرمایه؛ مالیات | ||
| عنوان مقاله [English] | ||
| Increase in Companies’ Capital from Revaluation of Assets: Concept and Legal Dimensions | ||
| نویسندگان [English] | ||
| seyed amirhesam mousavi1؛ Habib Ramezani Akerdi2 | ||
| 1Assistant Professor of Law, Faculty of Social Science, Imam Khomeini International University, Qazvin, Iran. | ||
| 2Assistant Professor of Law, Faculty of Social Sciences, Imam Khomeini International University, Qazvin, Iran. | ||
| چکیده [English] | ||
| Commercial companies start working with capital that may change over time. One of these changes is the increase in the price of the company’s assets compared to the day of acquisition. Therefore, the value of the company’s assets goes far beyond what is recorded in the company’s financial books, and by revaluation, the price of the company’s assets can be updated, and accordingly, the registered capital of the company can be increased. Revaluation of assets is bringing the real and nominal capital of the company closer. But the question arises whether companies can or should undertake revaluation. The other question is, how has Iran’s legal system stipulated the revaluation results, process, and formalities? This library review research is done through the review of writings and research carried out on the issue of revaluation of assets. In this process, it is tried to reevaluate properties that have zero depreciation or close to it because otherwise, the company’s net profit can be severely affected by depreciation and reduced. Asset revaluation has positive points, such as clarifying the value of assets and raising companies’ credit ratings. It also possesses negative points, including the continuation of possible losses to the company, lack of real capital entering the company, increase in the amount of depreciation of assets, etc. Perhaps the most important positive effect of revaluation, especially in the case of companies admitted to the stock exchange, is the transparency of transactions and the prevention of damage to minor shareholders because companies may cause the market value of the company to go far away from its real value by preventing or not prioritizing the revaluation of assets. Also, the big shareholders acquire the shares belonging to the small shareholders at a small price. Therefore, perhaps based on the theory of stakeholders, it could be claimed that revaluation or at least providing the basis for revaluation is among the tasks of the board of directors of the companies. In addition to small shareholders, the beneficiaries of the revaluation are also third parties because, through the revaluation process, they can have a clearer view of the real assets of the companies. In the relevant laws of Iran, there are no specific rules regarding the method and formalities of evaluating the assets. Still, according to the legal principles regarding the effects of the revaluation of assets, it seems that the extraordinary general assembly should approve such a matter of the company. It also seems that the revaluation of assets could be considered as the company’s withdrawal from the scope of Article 141 of the amendment bill of the Commercial Act. According to this article, after a company loses more than half of its registered assets, its capital must be reduced, or the decision to liquidate it should be taken. It seems that by using the revaluation of assets, it is impossible to prevent the implementation of Article 141. Another issue is the relationship between revaluation of assets and tax rights. In the laws related to the revaluation of assets, if a company decides to sell the revalued property after the revaluation of assets, the difference between the book price and the revaluation price is recognized as profit, and the company must pay taxes. If the revaluation was not done, the company is not obligated to pay taxes, except the property transfer tax. Therefore, it seems that the tax regulations should be amended in this regard, and the price increase, which is the result of inflation, should not be recognized as profit. The authors propose the following: include the subject of renewal in the commercial law; determine the exact mechanism for revaluation of assets; oblige the company’s board of directors to reevaluate assets in certain time cycles; and amend tax regulations. | ||
| کلیدواژه‌ها [English] | ||
| Revaluation, Stock, Reduction of Capital, Tax, Company | ||
| مراجع | ||
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منابع
الف) فارسی
https://qjma.atu.ac.ir/article_12761.html (20 فروردین 1402)
ب) خارجی
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