“Peter’s Pills” è la rubrica online di Legal English curata da Federnotizie, in collaborazione con Confprofessioni e Beprof.
Le azioni possono avere diversi stati di liberazione/versamento, che indicano quanto del loro valore nominale è stato effettivamente pagato dal socio. In questa video-lezione Peter ci spiega la corretta terminologia.
Il contenuto della lezione è disponibile anche su Federnotizie e sull’app Beprof, scaricabile gratuitamente da App Store e Google Play.
Transcript:
Hello!
Shares can have different payment statuses (stati di liberazione/versamenti) and these terms describe how much of the share price has been paid by the shareholder. Make sure you are familiar with the correct terms.
Nil paid shares (azioni non liberate/a zero versamenti) are shares where the shareholder has agreed to buy them but has not yet paid anything. The company, in the form of the board of directors, can later ask for payment. Until payment is made, the shareholder still owes the full amount (rimane debitore dell’intero importo).
Partly paid shares (parzialmente versato) are shares where the shareholder has paid only part of the price. For example, if a £1 share is issued and the shareholder pays 50p, the share is partly paid. The remaining 50p can be requested later by the company.
Fully paid shares (interamente versato) are shares where the shareholder has paid the full price. Once fully paid, the shareholder owes nothing more to the company for those shares.
The concept of called shares (pagamento formalmente richiesto) is slightly (leggermente) different. A “call” happens when the company formally asks shareholders to pay some or all of the unpaid amount on their shares. So, nil paid or partly paid shares become “called” when the company makes this request. The opposite of a called share is an uncalled share.
These share statuses can be summarised las follows:
- Nil paid = nothing paid yet; shareholder is liable for full value;
- Partly paid = some paid, some still owed; shareholder is liable for the remaining balance;
- Fully paid = everything paid; shareholder has no further liability;
- Called shares = payment has been formally requested by the board of directors;
- Uncalled share = no payment has been formally requested by the board of directors.
Thank you very much and see you next time for more Peter’s Pills to improve your Legal English!
