FORMA HARTIJA OD VREDNOSTI PRAVNO-EKONOMSKA ANALIZA

Oditor Pub Date : 2024-05-03 DOI:10.59864/oditor12401m
Gordana Mrdak, Milija Bogavac, Milan Rajković, Miljan Žižić
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引用次数: 0

Abstract

Unavoidable question to determine whether there are and what is the significance for the assessment of the legal nature of securities of changes in essential form, and more precisely, the abandonment of a security as a written document in the form of an incorporeal scriptural record, regardless of whether this principle (let's call it by the principle of registration), realized in the register of accounting or computer techniques. This is where we encounter the inaccuracy of the formulation adopted until now, which did not come to the fore in the conditions of non-existence of competition in the form of securities. Namely, we identified the legal relationship from the security with its apparent form as an essential form. In order to examine the legal nature, not of a security as a form (which cannot have a legal nature in the aforementioned sense), but of the right embodied in such a form, it is clear that we are talking about and establishing the existence of possible effects of changes in the form in which it is incorporated, i.e. presented (in a dematerialized way) the same right.
forma hartija od vrednosti pravnoo-ekonomka analiza
不可避免的问题是要确定是否存在基本形式的变化,更确切地说,是放弃将证券作为无形的经文记录形式的书面文件,无论这一原则(让我们用登记原则来称呼它)是否在会计登记簿或计算机技术中实现,以及对证券法律性质的评估有何意义。这就是我们遇到的迄今为止所采用的表述不准确的地方,在证券形式不存在竞争的条件下,这一表述并没有凸显出来。也就是说,我们将证券的法律关系与其表面形式确定为一种基本形式。为了审查证券的法律性质,而不是证券作为一种形式(不可能具有上述意义上的法律性质) 的法律性质,而是这种形式所体现的权利的法律性质,很明显,我们是在讨论和确定其所包含 的形式(即(以非物质化的方式)呈现的相同权利)的变化可能产生的影响。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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12
审稿时长
12 weeks
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