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政大典藏 > College of Law > Department of Law > Periodical Articles > Item 140.119/14398

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/14398

Title:	建設股息
Authors:	林國全
Date:	2004-08
Issue Date:	2008-12-12 14:41:35 (UTC+8)
Abstract:	"公司法第二三二條第二項本文明定「公司無盈餘時,不得分派股息及紅利」,此為現行公司法遵循資本維持原則之規範之一。此「無盈餘即不得分派股息及紅利原則」有二例外。其一為公司法第二三二條第二項但書所定「但法定盈餘公積已超過實收資本額百分之五十時,得以其超過部分派充股息及紅利。」其二則為本題設例所涉及之公司法第二三四條所定建設股息之分派。"
Relation:	月旦法學教室,17,32-33
Data Type:	article
Appears in Collections:	[Department of Law] Periodical Articles

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