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Differentiation Explained by Boltyansky V.G.

By Boltyansky V.G.

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Aber auch unmittelbar unter einem formalen Blickwinkel zur Kennzeichnung der Aktienurkunde, also der Verbriefung des Beteiligungsrechts, selbst. Je nach rechtlicher Ausgestaltung dieser Verbriefung unterscheidet man in diesem Zusammenhang noch zwischen den Aktienformen einer ~ Inhaberaktie einerseits und einer ~ Namensaktie andererseits. Zu den Verptlichtungen, die mit dem Eigentum an einer A. einhergehen, gehort neben wenigen, eher schwach ausgepragten Treueptlichten vor allem die Ptlicht zur Leistung der Einlage.

Options- oder ~ Wandelschuldverschreibungen und (3) Recht auf einen anteiligen Liquidationserlos, wenn die Gesellschaft aufgelOst und abgewickelt wird. Der Grundsatz der Gleichbehandlung beziiglich wichtiger Gesellschafterrechte gilt gerade im Hinblick auf A. nur unter der Einschrankung gleicher Voraussetzungen. Zum einen konnen daher kraft Gesellschaftervertrag in der Satzung einzelnen Gesellschaftem verschiedene Sonderrechte zugestanden werden. Zum anderen ist es genauso denkbar, bei der Aktienausgabe verschiedene Beschrankungen in Bezug auf die zugehorigen Beteiligungsrechte vorzunehmen.

AMEX, Abk. fur change. ~ am Geld, eng!. "at the Money". ~ American Stock Ex- Amortisationsphase, ~ Griindungsprozess. Amortisationsphase. Amortisationsrechnung, Kapitalriickjlussrechnung, Pay-off Methode, Pay-backMethode, statisches oder dynamisches Verfahren der ~ Investitionsrechnung. Die A. beruht auf dem Vergleich der so genannten Amortisationszeiten (Wiedergewinnungszeiten) verschiedener Investitionsalternativen. Die Amortisationszeit beschreibt die kritische Nutzungsdauer eines Investitionsprojekts, die mindestens erreicht werden muss, damit ein Uberschuss in Hohe von Null realisiert wird.

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