期刊名称:Russian Journal of Agricultural and Socio-Economic Sciences
印刷版ISSN:2226-1184
电子版ISSN:2226-1184
出版年度:2022
卷号:123
期号:3
页码:23-32
语种:English
出版社:Russian Journal of Agricultural and Socio-Economic Sciences
摘要:Dilution is a natural thing in running a company. The presence of dilution can cause losses. Anticipation of losses to dilution in Indonesia has been regulated in several regulations but has not fully addressed the issues related to dilution. Therefore, the concept of legal comparison is needed in further regulation. The writing method in this article is normative research using legal and conceptual comparative approaches. The results written in this article are (1) The existence of the concept of claims diluted explicitly with the determination of indicators as adverse dilution, (2) The existence of the concept of continuous supervision both before, at the time, and after capital addition activities that cause dilution to create legal protection for minority shareholders.