Szociális juttatások a fel nem osztható alap terhére
The purpose of non-distributable assets is to ensure the fulfilment of the aims established in the articles of association of cooperatives, therefore they are the assets necessary for the social functions of the cooperative. Non-distributable assets count as a special-purpose reserve that may not be...
Elmentve itt :
| Szerző: | |
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| Dokumentumtípus: | Cikk |
| Megjelent: |
Szegedi Tudományegyetem Állam- és Jogtudományi Kar
Szeged
2016
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| Sorozat: | Acta Universitatis Szegediensis : acta juridica et politica
79 |
| Kulcsszavak: | Szövetkezeti jog - magyar |
| Tárgyszavak: | |
| Online Access: | http://acta.bibl.u-szeged.hu/53896 |
| Tartalmi kivonat: | The purpose of non-distributable assets is to ensure the fulfilment of the aims established in the articles of association of cooperatives, therefore they are the assets necessary for the social functions of the cooperative. Non-distributable assets count as a special-purpose reserve that may not be distributed either at the distribution of the profit after tax or when the cooperative is wound up. The purpose of social benefits is to improve the living conditions of the members and their families, to contribute to social welfare benefits. These benefits usually take form of non-financial assets. The detailed rules of eligibility, accounting system and reimbursement have to be addressed in the Internal Rules of the cooperatives. |
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| Terjedelem/Fizikai jellemzők: | 111-117 |
| ISBN: | 978-963-306-479-5 |
| ISSN: | 0324-6523 |