The issue of the capital premium has gained momentum in Guatemala, especially due to concerns about how ventures can be financed, since:
- They do not want to be diluted;
- They need capital;
- Your company is not valued more than an expectation of income.
There are essentially two ways in which you can bring money into a partnership:
- Through contributions (they receive shares in exchange);
- Through loans.
The “capital”, from the legal point of view, is the sum of the assets contributed by those who are part of the company. Its basic functions are:
- Define who the shareholders are and in what proportions;
- Be a guarantee against creditors or lenders.
Traditionally, the contributions are reflected by the issuance of shares in favor of the contributors. The amount of these is consigned in the nominal value of the title or certificate and over time, the book value of the shares greatly exceeds the nominal value, which is reflected when there are transfers of shares.
The nominal value becomes a derisory measure that only fulfills the objective of defining who the shareholders are and in what proportions.
In other jurisdictions there are… Read more
