Štruktúra vlastného imania kapitálovej obchodnej spoločnosti

Abstract

Information about trading company equity presented in the financial statements are for users, especially owners, one of the most important. In the contribution, we deal with the structure of equity of capital trading company. The aim of the contribution is to analyse structure of equity in theory and to check up the fulfilment of theoretic requirements for presentation of equity information in financial statements of particular joint stock companies. For this purpose we analyse theoretical background of investigation of capital trading companies’ equity structure with focus on the nature equity items´ classification from the business law point of view, for accounting purposes and for balance sheet presentation purposes. We also point to actual specifications in the area of capital trading companies ‘equity structure, like creation of reserve fund for own shares and capital fund from subscriptions. We check the accuracy of information presentation about equity, in the items reserve fund for own shares and capital fund from subscriptions, using the financial statements of particular joint stock companies.