International Encyclopedia of Comparative Law Online

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XI. Capital and Financing
(7,998 words)

Volume XIII: Business and Private Organizations | Chapter 2 (1998): Limited Liability Companies and Private Companies

Completed April 1997

Marcus Lutter

A. Basic Principles

291. Preservation of capital (lintangibilité du capital). – The function of capital in legally independent business associations has already been discussed in detail above (supra s. 58 ss.)…

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Marcus Lutter, “XI. Capital and Financing”, in: International Encyclopedia of Comparative Law Online, Edited by: U. Drobnig, R. David, H. H. Egawa, R. Graveson, V. Knapp, A. T. Von Mehren, Y. Noda, S. Rozmaryn, V. M. Tschchikvadze, H. Valladão, H. Yntema, K. Zweigert. Consulted online on 11 November 2019 <>
First published online: 2018

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