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公司借贷资本与权益资本过分悬殊,形成超额负债;股东出资债权化则是指投资人以借贷之名行出资之实,或者直接由股东向公司提供借款或购买公司债券。这两种行为都是不合理地增加了公司其他债权人的风险,因此有必要采取相应的法律规治措施:一方面限制公司的资产负债比,避免超额负债公司的出现;另一方面在公司终止环节对于股东出资债权化并且构成超额负债的公司,将股东对公司的借贷视为出资,以此维护其他债权人的合法利益。
Borrowing capital and equity capital of the company over disparity, the formation of excess liability; shareholder debt financing refers to the investor to borrow money in the name of the fund, or directly from the shareholders to the company to provide loans or purchase corporate bonds. Both of these acts unreasonably increase the risk of other creditors of the company. Therefore, it is necessary to take appropriate legal measures to control the assets-liability ratio of the company on the one hand, and avoid the emergence of over-indebtedness companies. On the other hand, At the link, a company that owes shareholders a debt and forms an over-liability owes the shareholder’s borrowings to the company as a contribution to safeguard the legitimate interests of other creditors.