Bobvos Pál: Szociális juttatások a fel nem osztható alap terhére. In: Acta Universitatis Szegediensis : acta juridica et politica, (79). pp. 111-117. (2016)
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Abstract
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.
| Item Type: | Article |
|---|---|
| Other title: | Social benefits of a non-distributable assets |
| Journal or Publication Title: | Acta Universitatis Szegediensis : acta juridica et politica |
| Date: | 2016 |
| Volume: | 79 |
| ISSN: | 0324-6523 |
| ISBN: | 978-963-306-479-5 |
| Page Range: | pp. 111-117 |
| Language: | Hungarian, English |
| Publisher: | Szegedi Tudományegyetem Állam- és Jogtudományi Kar |
| Place of Publication: | Szeged |
| Related URLs: | http://acta.bibl.u-szeged.hu/53846/ |
| Uncontrolled Keywords: | Szövetkezeti jog - magyar |
| Additional Information: | Bibliogr. a lábjegyzetekben ; összefoglalás angol nyelven |
| Subjects: | 05. Social sciences 05. Social sciences > 05.05. Law |
| Date Deposited: | 2018. Jun. 28. 06:08 |
| Last Modified: | 2023. Nov. 07. 12:03 |
| URI: | http://acta.bibl.u-szeged.hu/id/eprint/53896 |
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