Dimensions marked from the record

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From that point on, there is an autonomous legal entity; from that point on (in its internal functions), the company is an agreement of wills (defined by means of a contract or bylaws) and a pooling of investments: its partner(s) deliberate on the elements of its existence and its operation. And, based on the investment made, a patrimonial right is created.

Therefore, the share or stock should be viewed as a coin: on the back, social rights, such as participating in deliberations; on the front, patrimonial rights: the share and the stock are patrimonial legal assets. For bulk sms argentina this reason, they will make up the estate that, in the end, will be shared between the former spouses or between the heirs.

But note: it is not the shares that are shared, but the value of the shares. Unless otherwise provided for in the contract, the former spouse or his/her heirs do not have the right to assume the shares as partners. The company rights do not form part of the estate, only the property rights. Of course, everything becomes simpler if the parties agree among themselves that the division will correspond to the acceptance of new partners, in proportion to the share(s) that are due to them. If this does not occur, the overall value of the joint assets is assessed and each party assumes assets that correspond to his/her share. The most interesting issue is the assessment of this participation.

There are three possible values ​​for a company's share(s): (1) the contractual value, which corresponds to the amount invested (subscribed and paid in) by the partner. However, time and the evolution of business activity create a gap between the expressed value and the effective value. After all, each share corresponds to the right to a percentage of the company's assets. If there is dissolution and liquidation, someone who once invested R$10,000.00, and ended up with 10% of the share capital, is entitled to 10% of the net equity.