نوع مقاله : مقاله پژوهشی
نویسنده
کارشناسی ارشد، گروه فقه و حقوق، دانشکده الهیات معارف اسلامی و ارشاد، دانشگاه امام صادق(ع)، تهران، ایران.
چکیده
کلیدواژهها
موضوعات
عنوان مقاله [English]
نویسنده [English]
Following the renowned majority the Imᾱmῑ jurists who commonly define endowment (waqf) as the lien of the object (habs 'ayn) and the limitation of its benefits (tasbῑl al-naf'), Article 55 of the Iranian Civil Code also presents the same definition for the endowment. The word "objective ('ain)" necessarily and literally is interpreted in jurisprudence as the properties among material and tangible objects, which are capable of endowment. In other words, properties such as rights, debts, and benefits are excluded from the endowment, for they are not objective and tangible by senses. Therefore, shares of joint stock companies are excluded from the subject area of the endowment contract. Some believe that the meaning of the word "objective" in combination with "objective rights" does not necessarily mean tangible and material property; because in the current business practice, it is not necessary and mandatory to issue shares on the stock sheet, and it will be possible to imagine shares without the existence of a stock sheet. Moreover, they consider the shares to be the same or somehow to be the same based on the relevant laws and regulations. Seemingly, the analysis of the nature of the shares as a newly-emerged and privileged property that has wealth concludes that the condition of endowment of the shares is that the owner has paid the remainder of nominal amount at the time of subscription; because as long as the said obligation is not fulfilled, the joint stock company cannot endow it according to the rules contained in Articles 35 and 36 of the 1968 legal bill. Therefore, the endowment of collateral shares of managers, shares of fixed-term companies, and shares for which the obligation to pay the remaining amount has not been fulfilled will be void. The questions raised here are, "If the price of the endowment shares of the company increases, will this increase also be included in the endowment?" "Does the endowment of a part of the company's shares by the shareholder cause other shares of the company to be considered endowment as well!?" Using the descriptive-analytical method and based on library sources and relevant laws, this research aims to answer the questions and provide a suitable solution to the issue. In conclusion, the increase in the company's stock price will lead to its being considered as an endowment. Additionally, the endowment of a part of the company's shares does not legally cause the endowment of other shares of the company.
کلیدواژهها [English]
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