On the difference in legal consequences when paying an additional contribution to the authorized capital by offset, payment of a contribution to property by offset and debt forgiveness

The article is devoted to the problems associated with various legal consequences of the same economic actions, formalized by different legal possibilities. The article examines the legal consequences of an increase in the value of the net assets of business entities by offsetting homogeneous counter claims. In particular, the cases of an increase in the authorized capital, contributions to the company's property without increasing the authorized capital, debt forgiveness by offset and through transactions are considered. At the same time, an increase in the authorized capital or a contribution to property is formalized as a set-off in cases where a shareholder (participant) of the company is its creditors. Such shareholders (participants) of a business company, in cases established by law, have the right to set off their monetary claims to the company as homogeneous claims. However, as established by the study, as a result of the choice by the society of one or another method of increasing the value of net assets, a business society faces various legal consequences.

authorized capital, additional contribution, contribution to property, debt forgiveness, offset