The article aproaches the issue of the profit treatement and distribution of dividends in a complete and applied way, including for the listed companies. Due to the fact that Law no. 31/1990 does not offer to the intrerpretor a clear and unequivocal text, one should try to find solutions resorting to the principles of law, European law, comparative law or the accounting/financial reporting standards. ...

The article aproaches the issue of the number of shareholders in a company. Whereas there is a shareholder with a few or just one share and the second with all the other shares, the question is that such situation might infringe the provision of the minimum duality of the shareholders in a corporation, through a simulation. The conclusion of the article is that the legislator should promote the sole shareholder corporation, for it is accepted b...

As follows from the definition of a company, in contractual terms, a company is constituted by the conclusion, by two or more persons, of a contract (memorandum of association) which must meet all the substantive requirements for the validity of a legal act: consent, capacity, object and cause.