实物出资

实物出资作为与货币出资、知识产权出资、土地使用权出资等并列的一种独立出资形式，日益受到社会各界的重视。

Investment in kind , as an important form of corporate investment , has been enjoying more and more popularity . It is associated with the monetary capital , intellectual property and other forms of independent forms of shareholders .

实物出资的缴纳时间在不违反法律强制规定的前提下应尊重股东之间的约定，缴纳方式采取形式主义原则。

The time of payment for investment in kind is not in violation of law enforcement under the premise of respect between the shareholders agreement . It will pay their way to take form principle .

实物出资是我国实践中十分普遍的出资形式。

The real object contribution practices very widespread in our country .

论德国公司法中禁止隐性实物出资问题

Problems of Hidden Physical Capital Banned in German Company Laws

一方面，利用实物出资可以使稀缺的市场资源得到有效地利用和整合；

On one hand , the real object contribution can make use of market resources ;

文章第一部分探讨了实物出资制度的理论基础。

The first part of the article inquiries into theories foundation of the system of the real object contribution .

在现代公司法中，实物出资是一种与货币出资、知识产权出资并列的独立的出资形态。

In modern company law , the real object contribution is a kind of contributions including cash contribution , intelligent property right contribution .

除此之外，实物出资瑕疵也是实物出资过程中常见的问题，包括出资物本身的瑕疵和出资行为的瑕疵，实物出资人需要承担瑕疵担保责任。

In addition , goods flaw is also the common problem in the process , including the capital itself and the investment behavior .

平心而论，其中430亿美元，给的是巴西政府的实物出资&据估计为50亿桶的石油储量。

To be fair , some $ 43bn of that is the value given to a payment-in-kind from the Brazilian government – an estimated 5bn barrels of oil reserves .

借鉴罗马、法国和德国民法上关于物的概念，将实物出资中的物界定为有体财产。

Drawing lessons from Rome , France to ascend the concept concerning thing with the Germany civil law , the definition of the real object in the contribution is tangible assets .

隐性实物出资的目的是逃避注册法院对实物出资的法定审查，其结果是资本真实原则不能切实实施，公司本身的利益、小股东的利益尤其是公司债权人的利益可能会受到损害。

As a result , the principle of real capital could not be put into effect practically and the interests of creditors as well as those of the company and small share holders could be jeopardized .

实物出资具有不同于其他出资形式的风险，可以根据实物是否交付和公司是否成立划分为三种情况，分别确定风险的承担者。

Investment in kind is different from other forms of financing risk , according to whether the goods delivered and whether the company was established , it is divided into three types to determine risk takers .