نوع مقاله : مقاله پژوهشی
عنوان مقاله English
نویسندگان English
The pre-emptive right due to the increase of capital is a transferable financial entitlement that expires after a certain period of time and recognized as an unused pre-emptive. Iranian and American Legislators and lawyers are silent about the nature of the unused pre-emptive rights, but with the comparative study of this rights in two countries,in American law, unused right is independent of the shareholders pre-emptive rights, so that with the abolition of the shareholders' preemptive right, capital raising as the source of this right remains intact And this is the root of the unexercised right which belongs to the company as a whole not to the shareholders, while in Iran with the expiry of a certain period of time pre-emptive rights due to its customary value continues to its existence as an unexercised pre-emptive rights, so that shareholders capacity to exercise pre-emptive rights subjected to certain time and with expires of that time and capacity to have the rights remains intact and capacity to exercise the rights transfer to the company on the behalf of shareholders.
کلیدواژهها English
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