Aspectos de la transformación de las cooperativas de crédito 1tras la Ley de Modificaciones Estructurales de 2009
Abstract
Law 3/2009 on structural changes in corporations modified the law on cooperative credit unions in order to regulate certain aspects of converting these, with special focus on how mandatory reserve funds should be used in these processes and which must be included in the new entity’s share capital. This work analyses conversion as a structural modification available to cooperatives, particularly credit cooperatives; their acknowledgment by law and in Spanish jurisprudence over time; the legal problems posed, and particularly the use of mandatory reserve funds. The study concludes with a proposal for interpretation of the current article 10.2 of the Law on credit cooperatives, which makes the underlying interests of the reform compatible with cooperative values and principles.
Received: 28 July 2012
Accepted: 04 September 2012
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