Diritto commerciale. Aumento di capitale sociale a pagamento nella S.p.a.

You can find my book on partnerships here: https://www.amazon.it/dp/B0DJSBYNC5/r... My articles on money.It https://www.money.it/_Daniele-Bausi_ #privatelaw #danielebausi #commerciallaw With a paid-in capital increase, the company increases its share capital and, simultaneously, increases its assets, given the contribution of new resources from the shareholders. Previously issued shares must be fully paid up, pursuant to Article 2438 of the Italian Civil Code. Case law holds that there must not be significant losses, i.e., losses exceeding one-third of the share capital. If this were the case, the company must first reduce the share capital due to losses and then increase the paid-in capital. A paid-in capital increase can be provided for by a contribution in cash or in kind. In the latter case, a sworn appraisal report must be attached to the increase report pursuant to Article 2343 of the Italian Civil Code. Notary Studies.