{"id":161931,"date":"2026-06-04T12:00:00","date_gmt":"2026-06-04T10:00:00","guid":{"rendered":"https:\/\/harlander-partner.eu\/bendroves-steigimas\/nominalus-gmbh-istatinio-kapitalo-mazinimas\/"},"modified":"2026-06-04T12:35:42","modified_gmt":"2026-06-04T10:35:42","slug":"nominalus-gmbh-istatinio-kapitalo-mazinimas","status":"publish","type":"page","link":"https:\/\/harlander-partner.eu\/lt\/bendroves-steigimas\/nominalus-gmbh-istatinio-kapitalo-mazinimas\/","title":{"rendered":"Nominalus GmbH \u012fstatinio kapitalo ma\u017einimas"},"content":{"rendered":"\n<div class=\"wp-block-yoast-seo-table-of-contents yoast-table-of-contents\"><h2>Nominalus GmbH \u012fstatinio kapitalo ma\u017einimas<\/h2><ul><li><a href=\"#h-nominelle-kapitalherabsetzung-gmbh\" data-level=\"2\">Nominalus GmbH \u012fstatinio kapitalo ma\u017einimas<\/a><\/li><li><a href=\"#h-zweck-und-wirtschaftliche-bedeutung\" data-level=\"2\">Tikslas ir ekonomin\u0117 reik\u0161m\u0117<\/a><ul><li><a href=\"#h-rolle-bei-der-sanierung-der-gmbh\" data-level=\"3\">Vaidmuo sanuojant GmbH<\/a><\/li><\/ul><\/li><li><a href=\"#h-rechtliche-voraussetzungen-nach-dem-gmbhg\" data-level=\"2\">Teisin\u0117s prielaidos pagal GmbHG<\/a><\/li><li><a href=\"#h-ablauf-der-nominellen-kapitalherabsetzung\" data-level=\"2\">Nominalaus kapitalo ma\u017einimo eiga<\/a><\/li><li><a href=\"#h-unterschiede-zur-vereinfachten-kapitalherabsetzung\" data-level=\"2\">Skirtumai nuo supaprastinto kapitalo ma\u017einimo<\/a><ul><li><a href=\"#h-zielsetzung-und-anwendungsbereich\" data-level=\"3\">Tikslas ir taikymo sritis<\/a><\/li><\/ul><\/li><li><a href=\"#h-kombination-mit-kapitalerhohung\" data-level=\"2\">Derinimas su kapitalo didinimu<\/a><\/li><li><a href=\"#h-auswirkungen-auf-gesellschafter-und-gesellschaft\" data-level=\"2\">Poveikis akcininkams ir bendrovei<\/a><ul><li><a href=\"#h-typische-anwendungsfalle-in-der-praxis\" data-level=\"3\">Tipiniai taikymo atvejai praktikoje<\/a><\/li><\/ul><\/li><li><a href=\"#h-ihre-vorteile-mit-anwaltlicher-unterstutzung\" data-level=\"2\">J\u016bs\u0173 privalumai su teisine pagalba<\/a><\/li><li><a href=\"#h-haufig-gestellte-fragen-faq\" data-level=\"2\">Da\u017enai u\u017eduodami klausimai \u2013 DUK<\/a><\/li><\/ul><\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-nominelle-kapitalherabsetzung-gmbh\">Nominalus GmbH \u012fstatinio kapitalo ma\u017einimas<\/h2>\n\n<p class=\"wp-block-paragraph\"><strong>Nominalus GmbH \u012fstatinio kapitalo ma\u017einimas<\/strong> yra <strong>buhalterinis \u012fstatinio kapitalo suma\u017einimas<\/strong>, kurio metu <strong>proporcingai suma\u017einamos vis\u0173 akcinink\u0173 \u012fna\u0161\u0173 nominaliosios vert\u0117s<\/strong>. <strong>Ma\u017einimas i\u0161 esm\u0117s palie\u010dia visus \u012fna\u0161us tuo pa\u010diu santykiu<\/strong>, nei\u0161mokant bendrov\u0117s turto. Jis pirmiausia skirtas <strong>sukauptiems nuostoliams padengti<\/strong> ir deklaruojamam kapitalui suderinti su faktine ekonomine situacija. <\/p>\n\n<p class=\"wp-block-paragraph\">Prie\u0161ingai nei eilinio faktinio kapitalo ma\u017einimo atveju, \u010dia <strong>akcininkams niekas nei\u0161mokama ir faktin\u0117 turto b\u016bkl\u0117 nesikei\u010dia<\/strong>. Teisi\u0161kai tai vis tiek yra <strong>bendrov\u0117s \u012fstat\u0173 keitimas pagal <\/strong><a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P54\/NOR40258371\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>GmbHG<\/strong> <strong>54<\/strong> <strong>ir t. t.<\/strong> <strong>paragrafus<\/strong><\/a>, kuriam reikalingas atitinkamas sprendimas ir \u012fra\u0161as \u012fmoni\u0173 registre. <\/p>\n\n<div class=\"wp-block-uagb-container uagb-block-3019fe8e alignfull uagb-is-root-container\">\n<div class=\"wp-block-uagb-container uagb-block-32585033\">\n<p class=\"wp-block-paragraph\">Apie <strong>nominal\u0173 kapitalo ma\u017einim\u0105<\/strong> kalbama tada, kai GmbH \u012fstatinis kapitalas <strong>ma\u017einamas tik buhalteri\u0161kai nuostoliams padengti<\/strong>, nei\u0161mokant pinig\u0173 akcininkams.<\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-uagb-container uagb-block-45819ab6\"><picture>\n\t\t<source srcset=\"\" >\n\t\t<img decoding=\"async\" class=\"mr-picture-small\" src=\"\" alt=\"Kas yra nominalus GmbH \u012fstatinio kapitalo ma\u017einimas, kada jis yra tikslingas? Suprantamas paai\u0161kinimas su pavyzd\u017eiais ir eiga.\" >\n\t<\/picture>\n<\/div>\n<\/div>\n    <div class=\"mr-quote mrbg clearfix\">\n        <a class=\"mr-quote-person\" href=\"\/ueber-uns\/rechtsanwalt-peter-harlander\/\" title=\"Rechtsanwalt Peter Harlander\">\n            <img decoding=\"async\" class=\"mr-quote-person-img\" src=\"https:\/\/harlander-partner.eu\/wp-content\/themes\/harlander\/design\/ph100.webp\" width=\"100\"\n                 height=\"100\" loading=\"lazy\" alt=\"Rechtsanwalt Peter Harlander\">\n            <span class=\"mr-quote-person-text\">\n            Peter Harlander<br>\n            <span class=\"mr-quote-person-function\">Harlander &amp; Partner Rechtsanw\u00e4lte<\/span>\n        <\/span>\n        <\/a>\n        <span class=\"mr-quote-content\">\u201eNominalus kapitalo ma\u017einimas n\u0117ra tik paprastas buhalterinis \u017eingsnis, tai tikslingas instrumentas, leid\u017eiantis teisi\u0161kai tvarkingai atspind\u0117ti GmbH ekonomin\u0119 realyb\u0119 ir stiprinti i\u0161orin\u012f pasitik\u0117jim\u0105.\u201c<\/span>\n    <\/div>\n<a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"Nemokama pirmin\u0117 konsultacija\"><span class=\"mr-cta-link-normal\">Pasirinkite norim\u0105 dat\u0105 dabar:<\/span><span class=\"mr-cta-link-bold\">Nemokama pirmin\u0117 konsultacija<\/span><\/a>\n\n<h2 class=\"wp-block-heading\" id=\"h-zweck-und-wirtschaftliche-bedeutung\">Tikslas ir ekonomin\u0117 reik\u0161m\u0117<\/h2>\n\n<p class=\"wp-block-paragraph\"><strong>Nominalus kapitalo ma\u017einimas<\/strong> pirmiausia atlieka <strong>balansin\u0119 ir strategin\u0119 funkcij\u0105<\/strong>. Jis nekei\u010dia faktinio GmbH turto, bet u\u017etikrina, kad deklaruojamas \u012fstatinis kapitalas v\u0117l atitikt\u0173 ekonomin\u0119 realyb\u0119. <\/p>\n\n<p class=\"wp-block-paragraph\">Daugelis \u012fmoni\u0173 po nuostoling\u0173 met\u0173 atsiduria situacijoje, kai popieriuje \u012fstatinis kapitalas atrodo didelis, nors nuosavas kapitalas jau yra gerokai susitrauk\u0119s. \u0160is neatitikimas bankams, verslo partneriams ir investuotojams gali <strong>sukelti netikrum\u0105 ar nepasitik\u0117jim\u0105<\/strong>. B\u016btent \u010dia ir padeda nominalus kapitalo ma\u017einimas.  <\/p>\n\n<p class=\"wp-block-paragraph\">Jis suteikia ai\u0161kumo ir pagerina balanso informatyvum\u0105. D\u0117l to GmbH tampa <strong>skaidresn\u0117 ir geriau \u012fvertinama<\/strong>. <\/p>\n\n<p class=\"wp-block-paragraph\">Tipiniai ekonominiai tikslai yra:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Balanso sutvarkymas<\/strong>, kad nuostoliai b\u016bt\u0173 teisingai atspind\u0117ti<\/li>\n\n\n\n<li><strong>Realisti\u0161ko kapitalo vaizdo atk\u016brimas<\/strong><\/li>\n\n\n\n<li><strong>Derybin\u0117s pozicijos gerinimas<\/strong> santykiuose su bankais ar investuotojais<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Tod\u0117l \u0161i priemon\u0117 n\u0117ra grynai formalus \u017eingsnis, o svarbus instrumentas <strong>bendrov\u0117s ekonominiam patikimumui<\/strong> stiprinti.<\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-rolle-bei-der-sanierung-der-gmbh\">Vaidmuo sanuojant GmbH<\/h3>\n\n<p class=\"wp-block-paragraph\">Praktikoje nominalus kapitalo ma\u017einimas atlieka <strong>pagrindin\u012f vaidmen\u012f sanuojant<\/strong> GmbH. Tai da\u017enai b\u016bna pirmasis \u017eingsnis prie\u0161 imantis kit\u0173 priemoni\u0173. <\/p>\n\n<p class=\"wp-block-paragraph\">Kai nuostoliai i\u0161semia nuosav\u0105 kapital\u0105, susidaro vadinamasis balanso deficitas. I\u0161ori\u0161kai \u0161i situacija atrodo problemi\u0161ka, net jei operacin\u0117 veikla jau v\u0117l vyksta stabiliai. Nominalus kapitalo ma\u017einimas padeda <strong>akivaizd\u017eiai i\u0161taisyti<\/strong> \u0161i\u0105 disproporcij\u0105.  <\/p>\n\n<p class=\"wp-block-paragraph\">Jis sukuria pagrind\u0105 tolesniems sanavimo \u017eingsniams, nes \u201ei\u0161kuopia\u201c balans\u0105. Tik po to galima pritraukti nauj\u0173 investuotoj\u0173 arba prasmingai \u012fgyvendinti kapitalo priemones. <\/p>\n\n<p class=\"wp-block-paragraph\">Praktikoje jis da\u017enai derinamas su:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Kapitalo didinimu<\/strong>, siekiant \u012f bendrov\u0119 pritraukti nauj\u0173 l\u0117\u0161\u0173<\/li>\n\n\n\n<li><strong>Restrukt\u016brizavimo priemon\u0117mis<\/strong>, kurios pritaiko verslo model\u012f<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Svarbu: vien tik nominalus kapitalo ma\u017einimas finansini\u0173 problem\u0173 nei\u0161sprend\u017eia. Jis sukuria <strong>sutvarkyt\u0105 balanso pagrind\u0105<\/strong> ir taip palengvina tolesnius sanavimo \u017eingsnius. <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-rechtliche-voraussetzungen-nach-dem-gmbhg\">Teisin\u0117s prielaidos pagal GmbHG<\/h2>\n\n<p class=\"wp-block-paragraph\">Nors pinigai nei\u0161mokami, nominalus kapitalo ma\u017einimas yra <strong>teisi\u0161kai reik\u0161mingas pakeitimas<\/strong>. Taip pat privaloma laikytis \u012fstatyme nustatyto minimalaus 10 000 \u20ac \u012fstatinio kapitalo reikalavimo pagal <a href=\"https:\/\/www.ris.bka.gv.at\/eli\/rgbl\/1906\/58\/P6\/NOR40258368\" target=\"_blank\" rel=\"noreferrer noopener\">GmbHG 6 \u00a7<\/a>. <\/p>\n\n<p class=\"wp-block-paragraph\">Nominalus kapitalo ma\u017einimas yra <strong>bendrov\u0117s \u012fstat\u0173 pakeitimas<\/strong>. Tam reikalingas <strong>akcinink\u0173 sprendimas<\/strong>, kuris turi b\u016bti <strong>patvirtintas notari\u0161kai<\/strong>. \u012estat\u0173 keitimui paprastai reikalinga <strong>trij\u0173 ketvirtadali\u0173 atiduot\u0173 bals\u0173 dauguma<\/strong>, ta\u010diau bendrov\u0117s \u012fstatuose gali b\u016bti numatyti grie\u017etesni reikalavimai.  <\/p>\n\n<p class=\"wp-block-paragraph\">Atliekant nominal\u0173 kapitalo ma\u017einim\u0105 pagal <strong>GmbHG<\/strong> <strong>54<\/strong> <strong>ir t. t.<\/strong> <strong>paragrafus<\/strong>, nepakanka vieno \u017eingsnio \u012fmoni\u0173 registre. Pirmiausia apie <strong>ketinam\u0105 kapitalo ma\u017einim\u0105<\/strong> reikia prane\u0161ti \u012fmoni\u0173 registrui ir po \u012fregistravimo tai paskelbti. Po to prasideda \u012fstatym\u0173 nustatyta <strong>vie\u0161o paskelbimo proced\u016bra kreditori\u0173 apsaugai<\/strong>. Tik <strong>pasibaigus kreditori\u0173 terminui<\/strong>, \u012fmoni\u0173 registrui gali b\u016bti teikiamas pra\u0161ymas \u012fregistruoti d\u0117l ma\u017einimo \u012fvykus\u012f \u012fstat\u0173 pakeitim\u0105.   <\/p>\n    <div class=\"mr-quote mrbg clearfix\">\n        <a class=\"mr-quote-person\" href=\"\/ueber-uns\/rechtsanwalt-sebastian-riedlmair\/\" title=\"Rechtsanwalt Sebastian Riedlmair\">\n            <img decoding=\"async\" class=\"mr-quote-person-img\" src=\"https:\/\/harlander-partner.eu\/wp-content\/themes\/harlander\/design\/sr100.webp\" width=\"100\"\n                 height=\"100\" loading=\"lazy\" alt=\"Rechtsanwalt Sebastian Riedlmair\">\n            <span class=\"mr-quote-person-text\">\n            Sebastian Riedlmair<br>\n            <span class=\"mr-quote-person-function\">Harlander &amp; Partner Rechtsanw\u00e4lte<\/span>\n        <\/span>\n        <\/a>\n        <span class=\"mr-quote-content\">\u201eNors i\u0161mokos nemokamos, taikomos bendrosios GmbHG kapitalo ma\u017einimo taisykl\u0117s. Tai rodo, kad \u012fstatym\u0173 leid\u0117jas teikia didel\u0119 reik\u0161m\u0119 teisiniam saugumui ir ai\u0161kiam dokumentavimui. \u201c<\/span>\n    <\/div>\n<a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"Nemokama pirmin\u0117 konsultacija\"><span class=\"mr-cta-link-normal\">Pasirinkite norim\u0105 dat\u0105 dabar:<\/span><span class=\"mr-cta-link-bold\">Nemokama pirmin\u0117 konsultacija<\/span><\/a>\n\n<h2 class=\"wp-block-heading\" id=\"h-ablauf-der-nominellen-kapitalherabsetzung\">Nominalaus kapitalo ma\u017einimo eiga<\/h2>\n\n<p class=\"wp-block-paragraph\">Nominalus kapitalo ma\u017einimas vyksta pagal <strong>ai\u0161kiai strukt\u016brizuot\u0105 eig\u0105<\/strong>, net jei i\u0161 bendrov\u0117s pinigai nei\u0161keliauja. \u012estatym\u0173 leid\u0117jas reikalauja formalios proced\u016bros, kad b\u016bt\u0173 u\u017etikrintas skaidrumas ir teisinis saugumas. <\/p>\n\n<p class=\"wp-block-paragraph\">Prad\u017eioje yra akcinink\u0173 sprendimas. Jie <strong>nustato, kokiu mastu bus ma\u017einamas \u012fstatinis kapitalas ir kokio tikslo<\/strong> \u0161ia priemone siekiama. \u0160is \u017eingsnis yra vis\u0173 tolesni\u0173 veiksm\u0173 pagrindas.  <\/p>\n\n<p class=\"wp-block-paragraph\">Po to vyksta <strong>teisinis \u012fgyvendinimas<\/strong>. Bendrov\u0117 pakei\u010dia \u012fstatus ir prane\u0161a apie planuojam\u0105 pakeitim\u0105 \u012fmoni\u0173 registrui. Kapitalo ma\u017einimas \u012fsigalioja tik j\u012f \u012fregistravus.  <\/p>\n\n<p class=\"wp-block-paragraph\">Tipin\u0119 eig\u0105 sudaro:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Akcinink\u0173 sprendimo pri\u0117mimas<\/strong> ir notarinis patvirtinimas<\/li>\n\n\n\n<li><strong>Prane\u0161imas apie ketinam\u0105 kapitalo ma\u017einim\u0105<\/strong> \u012fmoni\u0173 registrui<\/li>\n\n\n\n<li><strong>Paskelbimas ir kreditori\u0173 proced\u016bra<\/strong> kreditori\u0173 apsaugai<\/li>\n\n\n\n<li><strong>Galutinis sutarties pakeitimo \u012fregistravimas<\/strong> pasibaigus terminui<\/li>\n\n\n\n<li><strong>\u012era\u0161ymas \u012fmoni\u0173 registre<\/strong> kaip galutinis \u012fsigaliojimo \u017eingsnis<\/li>\n<\/ul>\n\n<h2 class=\"wp-block-heading\" id=\"h-unterschiede-zur-vereinfachten-kapitalherabsetzung\">Skirtumai nuo supaprastinto kapitalo ma\u017einimo<\/h2>\n\n<p class=\"wp-block-paragraph\">Nominalus ir supaprastintas kapitalo ma\u017einimas siekia pana\u0161i\u0173 tiksl\u0173, ta\u010diau skiriasi <strong>savo teisiniu apiforminimu ir santykiu su kreditoriais<\/strong>.<\/p>\n\n<p class=\"wp-block-paragraph\">Nominalus kapitalo ma\u017einimas paprastai skirtas nuostoliams padengti. Supaprastintas variantas yra specialiai sukurtas tam, kad <strong>balansiniai nuostoliai b\u016bt\u0173 pa\u0161alinti grei\u010diau ir su ma\u017eiau formali\u0173 kli\u016b\u010di\u0173<\/strong>. <\/p>\n\n<p class=\"wp-block-paragraph\">Pagrindinis skirtumas yra kreditori\u0173 apsauga. Nors turtas nei\u0161mokamas, atliekant nominal\u0173 kapitalo ma\u017einim\u0105 vis tiek galioja formal\u016bs GmbHG 54 ir t. t. paragraf\u0173 reikalavimai. Atliekant supaprastint\u0105 kapitalo ma\u017einim\u0105, \u0161i apsauga yra <strong>gerokai suma\u017einta<\/strong>, nes akcininkams turtas nepaskirstomas.  <\/p>\n\n<p class=\"wp-block-paragraph\">Svarbiausi skirtumai pasirei\u0161kia:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Tikslin\u0117je orientacijoje<\/strong>, nes supaprastinta forma yra grie\u017etai skirta nuostoli\u0173 padengimui<\/li>\n\n\n\n<li><strong>Proced\u016brin\u0117se s\u0105naudose<\/strong>, kurios supaprastinto varianto atveju yra ma\u017eesn\u0117s<\/li>\n\n\n\n<li><strong>Kreditori\u0173 apsaugoje<\/strong>, kuri supaprastinto kapitalo ma\u017einimo atveju yra su\u0161velninta<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">\u0160is diferencijavimas yra lemiamas, nes jis nustato, <strong>kaip greitai ir su kokia rizika<\/strong> gali b\u016bti \u012fgyvendinta kapitalo priemon\u0117.<\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-zielsetzung-und-anwendungsbereich\">Tikslas ir taikymo sritis<\/h3>\n\n<p class=\"wp-block-paragraph\">Nominalus kapitalo ma\u017einimas turi <strong>ai\u0161k\u0173 ir sutelkt\u0105 tiksl\u0105<\/strong>. Juo siekiama suderinti GmbH balans\u0105 su ekonomine realybe ir taip sukurti tvirt\u0105 pagrind\u0105 b\u016bsimiems sprendimams. <\/p>\n\n<p class=\"wp-block-paragraph\">Jo taikymo sritis pirmiausia apima situacijas, kai nuostoliai suma\u017eino nuosav\u0105 kapital\u0105 ir deklaruojamas \u012fstatinis kapitalas nebeatitinka faktin\u0117s pad\u0117ties.<\/p>\n\n<p class=\"wp-block-paragraph\">Tipi\u0161kos taikymo sritys yra:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Balansini\u0173 nuostoli\u0173 padengimas<\/strong> po ekonomi\u0161kai sunki\u0173 met\u0173<\/li>\n\n\n\n<li><strong>Pasiruo\u0161imas sanavimo priemon\u0117ms<\/strong> ar restrukt\u016brizavimui<\/li>\n\n\n\n<li><strong>\u0160varios pradin\u0117s baz\u0117s suk\u016brimas<\/strong> investuotojams ar finansavimui<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">\u0160i priemon\u0117 ypa\u010d tinka \u012fmon\u0117ms, kurios operaciniu po\u017ei\u016briu yra stabilios, ta\u010diau patiria spaudim\u0105 balanso at\u017evilgiu. Tokiais atvejais ji padeda sutvarkyti strukt\u016br\u0105 ir padaryti bendrov\u0119 <strong>v\u0117l veiksni\u0105 bei patraukli\u0105<\/strong>. <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-kombination-mit-kapitalerhohung\">Derinimas su kapitalo didinimu<\/h2>\n\n<p class=\"wp-block-paragraph\">Praktikoje nominalus kapitalo ma\u017einimas da\u017enai <strong>derinamas su v\u0117lesniu kapitalo didinimu<\/strong>. \u0160is derinys laikomas klasikiniu GmbH sanavimo instrumentu ir da\u017enai vadinamas <strong>kapitalo pj\u016bviu<\/strong>. <\/p>\n\n<p class=\"wp-block-paragraph\">Pirmiausia bendrov\u0117 suma\u017eina savo \u012fstatin\u012f kapital\u0105, kad pa\u0161alint\u0173 nuostolius i\u0161 balanso. Taip sukuriamas \u201e\u0161varus\u201c atspirties ta\u0161kas. Po to galima \u012fne\u0161ti nauj\u0105 kapital\u0105, seniesiems nuostoliams nei\u0161kreipiant strukt\u016bros.  <\/p>\n\n<p class=\"wp-block-paragraph\">Tokia veiksm\u0173 eiga suteikia ai\u0161k\u0173 prana\u0161um\u0105: nauji investuotojai ar akcininkai dalyvauja <strong>ekonomi\u0161kai skaidriai pateiktoje bendrov\u0117je<\/strong>. Tai padidina pasirengim\u0105 suteikti nauj\u0173 l\u0117\u0161\u0173. <\/p>\n\n<p class=\"wp-block-paragraph\">Tipiniai \u0161io derinio tikslai yra:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Nauj\u0173 investuotoj\u0173 at\u0117jimas<\/strong> s\u0105\u017einingomis s\u0105lygomis<\/li>\n\n\n\n<li><strong>Nuosavo kapitalo baz\u0117s stiprinimas<\/strong> naujomis l\u0117\u0161omis<\/li>\n\n\n\n<li><strong>Ilgalaikis bendrov\u0117s stabilizavimas<\/strong><\/li>\n<\/ul>\n    <div class=\"mr-quote mrbg clearfix\">\n        <a class=\"mr-quote-person\" href=\"\/ueber-uns\/rechtsanwalt-peter-harlander\/\" title=\"Rechtsanwalt Peter Harlander\">\n            <img decoding=\"async\" class=\"mr-quote-person-img\" src=\"https:\/\/harlander-partner.eu\/wp-content\/themes\/harlander\/design\/ph100.webp\" width=\"100\"\n                 height=\"100\" loading=\"lazy\" alt=\"Rechtsanwalt Peter Harlander\">\n            <span class=\"mr-quote-person-text\">\n            Peter Harlander<br>\n            <span class=\"mr-quote-person-function\">Harlander &amp; Partner Rechtsanw\u00e4lte<\/span>\n        <\/span>\n        <\/a>\n        <span class=\"mr-quote-content\">\u201eAbiej\u0173 priemoni\u0173 susiejimas rodo, kad nominalus kapitalo ma\u017einimas da\u017enai yra tik pirmasis didesn\u0117s sanavimo koncepcijos \u017eingsnis.\u201c<\/span>\n    <\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-auswirkungen-auf-gesellschafter-und-gesellschaft\">Poveikis akcininkams ir bendrovei<\/h2>\n\n<p class=\"wp-block-paragraph\">Nominalus kapitalo ma\u017einimas pirmiausia veikia <strong>balanso strukt\u016br\u0105 ir teisin\u0119 pradin\u0119 pad\u0117t\u012f<\/strong>, bet ne faktinius pinig\u0173 srautus.<\/p>\n\n<p class=\"wp-block-paragraph\">Akcininkai <strong>negauna joki\u0173 i\u0161mok\u0173<\/strong>, o j\u0173 <strong>dalyvavimo santykiai i\u0161 esm\u0117s lieka nepakit\u0119.<\/strong> Tik buhalterin\u0117 j\u0173 dali\u0173 vert\u0117 suma\u017e\u0117ja atitinkamai pagal ma\u017einim\u0105.<\/p>\n\n<p class=\"wp-block-paragraph\">Bendrovei \u0161i priemon\u0117 suteikia <strong>daugiau ai\u0161kumo ir tvarkos balanse<\/strong>. Kartu tai gali pagerinti i\u0161orin\u012f \u012fvaizd\u012f, nes kapitalas pateikiamas realisti\u0161kiau. <\/p>\n\n<p class=\"wp-block-paragraph\">Taigi ekonomin\u0117 substancija i\u0161lieka tokia pati, o teisinis ir balansinis pateikimas <strong>tampa gerokai tikslesnis<\/strong>.<\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-typische-anwendungsfalle-in-der-praxis\">Tipiniai taikymo atvejai praktikoje<\/h3>\n\n<p class=\"wp-block-paragraph\">Nominalus kapitalo ma\u017einimas taikomas visada, kai balansas nebeatitinka faktin\u0117s ekonomin\u0117s pad\u0117ties. Tai ypa\u010d paplit\u0119 <strong>\u012fmon\u0117s pertvarkymo ar stabilizavimo<\/strong> etapuose. <\/p>\n\n<p class=\"wp-block-paragraph\">Klasikinis atvejis \u2013 keleri nuostolingi metai, per kuriuos stipriai suma\u017e\u0117jo nuosavas kapitalas. Be pritaikymo \u012fstatinis kapitalas tuomet atrodo nerealiai didelis. Kapitalo ma\u017einimas taip pat da\u017enai naudojamas prie\u0161 dideles strukt\u016brines priemones.  <\/p>\n\n<p class=\"wp-block-paragraph\">Tipiniai praktiniai atvejai yra:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Nuostoli\u0173 etapai<\/strong>, suk\u0117l\u0119 balanso deficit\u0105<\/li>\n\n\n\n<li><strong>Sanavimai<\/strong>, kai reikia sutvarkyti balans\u0105<\/li>\n\n\n\n<li><strong>Pasiruo\u0161imas investuotoj\u0173 etapams<\/strong> ar restrukt\u016brizavimui<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Visose \u0161iose situacijose \u0161i priemon\u0117 padeda GmbH <strong>v\u0117l atsistoti ant ai\u0161kaus ir suprantamo pagrindo<\/strong>.<\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-ihre-vorteile-mit-anwaltlicher-unterstutzung\">J\u016bs\u0173 privalumai su teisine pagalba<\/h2>\n\n<p class=\"wp-block-paragraph\">I\u0161 pirmo \u017evilgsnio nominalus kapitalo ma\u017einimas atrodo kaip <strong>grynai buhalterin\u0117 priemon\u0117<\/strong>, ta\u010diau i\u0161 tikr\u0173j\u0173 u\u017e jos slypi <strong>teisi\u0161kai sud\u0117tingas procesas<\/strong>. Klaidos priimant sprendim\u0105, formuluojant ar registruojant gali sukelti v\u0117lavim\u0173 ar net negaliojim\u0105. <\/p>\n\n<p class=\"wp-block-paragraph\">Advokato palyda u\u017etikrina, kad visi \u017eingsniai b\u016bt\u0173 <strong>tiksliai suplanuoti ir teisi\u0161kai saugiai \u012fgyvendinti<\/strong>. Kartu j\u016bs gaunate naudos i\u0161 ai\u0161kaus strateginio pozicionavimo, ypa\u010d jei kapitalo ma\u017einimas yra didesnio sanavimo dalis. <\/p>\n\n<p class=\"wp-block-paragraph\">Naudodamiesi advokato pagalba, j\u016bs konkre\u010diai gaunate naudos i\u0161:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Teisi\u0161kai saugus bendrov\u0117s nari\u0173 sprendimo ir bendrov\u0117s sutarties parengimas<\/strong><\/li>\n\n\n\n<li><strong>Efektyvus vykdymas ir teisingas \u012fra\u0161ymas \u012fmoni\u0173 registre be v\u0117lavim\u0173<\/strong><\/li>\n\n\n\n<li><strong>Strategin\u0117s konsultacijos derinant su kapitalo priemon\u0117mis ar sanavimo \u017eingsniais<\/strong><\/li>\n<\/ul>\n    <div class=\"mr-quote mrbg clearfix\">\n        <a class=\"mr-quote-person\" href=\"\/ueber-uns\/rechtsanwalt-sebastian-riedlmair\/\" title=\"Rechtsanwalt Sebastian Riedlmair\">\n            <img decoding=\"async\" class=\"mr-quote-person-img\" src=\"https:\/\/harlander-partner.eu\/wp-content\/themes\/harlander\/design\/sr100.webp\" width=\"100\"\n                 height=\"100\" loading=\"lazy\" alt=\"Rechtsanwalt Sebastian Riedlmair\">\n            <span class=\"mr-quote-person-text\">\n            Sebastian Riedlmair<br>\n            <span class=\"mr-quote-person-function\">Harlander &amp; Partner Rechtsanw\u00e4lte<\/span>\n        <\/span>\n        <\/a>\n        <span class=\"mr-quote-content\">\u201eB\u016btent kapitalo priemoni\u0173 atveju paai\u0161k\u0117ja, kad tikslus teisinis \u012fgyvendinimas ir strateginis m\u0105stymas yra lemiami veiksniai siekiant i\u0161vengti rizikos ir u\u017etikrinti ilgalaik\u012f stabilum\u0105.\u201c<\/span>\n    <\/div>\n<a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"Nemokama pirmin\u0117 konsultacija\"><span class=\"mr-cta-link-normal\">Pasirinkite norim\u0105 dat\u0105 dabar:<\/span><span class=\"mr-cta-link-bold\">Nemokama pirmin\u0117 konsultacija<\/span><\/a>\n\n<h2 class=\"wp-block-heading\" id=\"h-haufig-gestellte-fragen-faq\">Da\u017enai u\u017eduodami klausimai \u2013 DUK<\/h2>\n<div class=\"wp-block-uagb-faq uagb-faq__outer-wrap uagb-block-nkhfaq01 uagb-faq-icon-row uagb-faq-layout-accordion uagb-faq-expand-first-true uagb-faq-inactive-other-true uagb-faq__wrap uagb-buttons-layout-wrap uagb-faq-equal-height     \" data-faqtoggle=\"true\" role=\"tablist\"><script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"@id\":\"https:\\\/\\\/harlander-partner.eu\\\/lt\\\/bendroves-steigimas\\\/nominalus-gmbh-istatinio-kapitalo-mazinimas\\\/\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"Ar akcininkai gauna i\\u0161mokas nominalaus kapitalo ma\\u017einimo atveju?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Ne. Atliekant nominal\\u0173 kapitalo ma\\u017einim\\u0105, akcininkams i\\u0161mokos paprastai nemokamos. \\u0160i priemon\\u0117 skirta tik buhalteri\\u0161kai suma\\u017einti \\u012fstatin\\u012f kapital\\u0105 ir atspind\\u0117ti nuostolius balanse. \"}},{\"@type\":\"Question\",\"name\":\"Ar tam reikalingas notaras?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Taip. Kadangi nominalus kapitalo ma\\u017einimas yra bendrov\\u0117s \\u012fstat\\u0173 pakeitimas, atitinkamas akcinink\\u0173 sprendimas paprastai turi b\\u016bti patvirtintas notari\\u0161kai. Be \\u0161ios formos pakeitimas teisi\\u0161kai negalioja. \"}},{\"@type\":\"Question\",\"name\":\"Kokia dauguma reikalinga visuotiniame akcinink\\u0173 susirinkime?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"\\u012estat\\u0173 keitimui paprastai reikalinga trij\\u0173 ketvirtadali\\u0173 atiduot\\u0173 bals\\u0173 dauguma. Ta\\u010diau bendrov\\u0117s \\u012fstatuose gali b\\u016bti numatyti grie\\u017etesni reikalavimai, tod\\u0117l juos reik\\u0117t\\u0173 patikrinti i\\u0161 anksto. \"}},{\"@type\":\"Question\",\"name\":\"Kok\\u012f vaidmen\\u012f atlieka kreditoriai?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Kreditoriai \\u0161iame procese atlieka pagrindin\\u012f vaidmen\\u012f. Net ir nominalaus kapitalo ma\\u017einimo atveju \\u012fstatymas numato \\u012fmoni\\u0173 registro ir vie\\u0161o paskelbimo proced\\u016br\\u0105. Taip kreditoriai informuojami ir gali u\\u017esitikrinti savo reikalavimus, kol priemon\\u0117 galutinai ne\\u012fsigaliojo.  \"}},{\"@type\":\"Question\",\"name\":\"Kod\\u0117l reikalinga kreditori\\u0173 apsauga, jei pinigai nei\\u0161mokami?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Net ir be i\\u0161mok\\u0173 GmbH kapitalo strukt\\u016bra gali pasikeisti. Tod\\u0117l \\u012fstatymas numato apsaugos mechanizmus, kad kreditoriai b\\u016bt\\u0173 informuoti ir gal\\u0117t\\u0173 u\\u017esitikrinti savo teises, kol kapitalo ma\\u017einimas galutinai ne\\u012fsigaliojo. \"}},{\"@type\":\"Question\",\"name\":\"Kuo tiksliai skiriasi supaprastintas kapitalo ma\\u017einimas?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Supaprastintas kapitalo ma\\u017einimas yra specialiai skirtas balansiniams nuostoliams padengti ir jam taikomi lengvesni \\u012fstatyminiai reikalavimai. Jis skirtas greitesniam nuostoli\\u0173 kompensavimui ir pirmiausia naudojamas sanavimo situacijose. \"}},{\"@type\":\"Question\",\"name\":\"Kas nutinka su mano dalimi bendrov\\u0117je?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Dalis bendrov\\u0117je i\\u0161lieka, ta\\u010diau ji buhalteri\\u0161kai pakoreguojama. \\u012ena\\u0161o nominalioji vert\\u0117 suma\\u017e\\u0117ja atitinkamai pagal kapitalo ma\\u017einim\\u0105, o dalyvavimo santykiai i\\u0161 esm\\u0117s lieka nepakit\\u0119. \"}},{\"@type\":\"Question\",\"name\":\"Ar tai galima derinti su kapitalo didinimu?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Taip. Praktikoje nominalus kapitalo ma\\u017einimas da\\u017enai derinamas su v\\u0117lesniu kapitalo didinimu. Taip galima sutvarkyti balans\\u0105 ir kartu \\u012f bendrov\\u0119 pritraukti naujo kapitalo. \"}}]}<\/script><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-nkhfaq02 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Ar akcininkai gauna i\u0161mokas nominalaus kapitalo ma\u017einimo atveju?<\/span><\/div><div class=\"uagb-faq-content\"><p>Ne. Atliekant nominal\u0173 kapitalo ma\u017einim\u0105, akcininkams i\u0161mokos paprastai nemokamos. \u0160i priemon\u0117 skirta tik buhalteri\u0161kai suma\u017einti \u012fstatin\u012f kapital\u0105 ir atspind\u0117ti nuostolius balanse. <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-nkhfaq03 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Ar tam reikalingas notaras?<\/span><\/div><div class=\"uagb-faq-content\"><p>Taip. Kadangi nominalus kapitalo ma\u017einimas yra bendrov\u0117s \u012fstat\u0173 pakeitimas, atitinkamas akcinink\u0173 sprendimas paprastai turi b\u016bti patvirtintas notari\u0161kai. Be \u0161ios formos pakeitimas teisi\u0161kai negalioja. <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-nkhfaq04 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Kokia dauguma reikalinga visuotiniame akcinink\u0173 susirinkime?<\/span><\/div><div class=\"uagb-faq-content\"><p>\u012estat\u0173 keitimui paprastai reikalinga trij\u0173 ketvirtadali\u0173 atiduot\u0173 bals\u0173 dauguma. Ta\u010diau bendrov\u0117s \u012fstatuose gali b\u016bti numatyti grie\u017etesni reikalavimai, tod\u0117l juos reik\u0117t\u0173 patikrinti i\u0161 anksto. <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-nkhfaq05 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Kok\u012f vaidmen\u012f atlieka kreditoriai?<\/span><\/div><div class=\"uagb-faq-content\"><p>Kreditoriai \u0161iame procese atlieka pagrindin\u012f vaidmen\u012f. Net ir nominalaus kapitalo ma\u017einimo atveju \u012fstatymas numato \u012fmoni\u0173 registro ir vie\u0161o paskelbimo proced\u016br\u0105. Taip kreditoriai informuojami ir gali u\u017esitikrinti savo reikalavimus, kol priemon\u0117 galutinai ne\u012fsigaliojo.  <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-nkhfaq06 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Kod\u0117l reikalinga kreditori\u0173 apsauga, jei pinigai nei\u0161mokami?<\/span><\/div><div class=\"uagb-faq-content\"><p>Net ir be i\u0161mok\u0173 GmbH kapitalo strukt\u016bra gali pasikeisti. Tod\u0117l \u012fstatymas numato apsaugos mechanizmus, kad kreditoriai b\u016bt\u0173 informuoti ir gal\u0117t\u0173 u\u017esitikrinti savo teises, kol kapitalo ma\u017einimas galutinai ne\u012fsigaliojo. <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-nkhfaq07 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Kuo tiksliai skiriasi supaprastintas kapitalo ma\u017einimas?<\/span><\/div><div class=\"uagb-faq-content\"><p>Supaprastintas kapitalo ma\u017einimas yra specialiai skirtas balansiniams nuostoliams padengti ir jam taikomi lengvesni \u012fstatyminiai reikalavimai. Jis skirtas greitesniam nuostoli\u0173 kompensavimui ir pirmiausia naudojamas sanavimo situacijose. <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-nkhfaq08 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Kas nutinka su mano dalimi bendrov\u0117je?<\/span><\/div><div class=\"uagb-faq-content\"><p>Dalis bendrov\u0117je i\u0161lieka, ta\u010diau ji buhalteri\u0161kai pakoreguojama. \u012ena\u0161o nominalioji vert\u0117 suma\u017e\u0117ja atitinkamai pagal kapitalo ma\u017einim\u0105, o dalyvavimo santykiai i\u0161 esm\u0117s lieka nepakit\u0119. <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-nkhfaq09 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Ar tai galima derinti su kapitalo didinimu?<\/span><\/div><div class=\"uagb-faq-content\"><p>Taip. Praktikoje nominalus kapitalo ma\u017einimas da\u017enai derinamas su v\u0117lesniu kapitalo didinimu. Taip galima sutvarkyti balans\u0105 ir kartu \u012f bendrov\u0119 pritraukti naujo kapitalo. <\/p><\/div><\/div><\/div><a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"Nemokama pirmin\u0117 konsultacija\"><span class=\"mr-cta-link-normal\">Pasirinkite norim\u0105 dat\u0105 dabar:<\/span><span class=\"mr-cta-link-bold\">Nemokama pirmin\u0117 konsultacija<\/span><\/a>\n","protected":false},"excerpt":{"rendered":"Nominalus GmbH \u012fstatinio kapitalo ma\u017einimas Nominalus GmbH \u012fstatinio kapitalo ma\u017einimas yra buhalterinis \u012fstatinio kapitalo suma\u017einimas, kurio metu proporcingai suma\u017einamos vis\u0173 akcinink\u0173 \u012fna\u0161\u0173 nominaliosios vert\u0117s. Ma\u017einimas i\u0161 esm\u0117s palie\u010dia visus \u012fna\u0161us &#8230;","protected":false},"author":94,"featured_media":0,"parent":58362,"menu_order":64,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"_uag_custom_page_level_css":"","footnotes":""},"categories":[1333],"tags":[],"class_list":["post-161931","page","type-page","status-publish","hentry","category-bendroviu-teise"],"acf":[],"uagb_featured_image_src":{"full":false,"thumbnail":false,"medium":false,"medium_large":false,"large":false,"1536x1536":false,"2048x2048":false,"336x":false,"352x":false,"woocommerce_thumbnail":false,"woocommerce_single":false,"woocommerce_gallery_thumbnail":false,"yarpp-thumbnail":false},"uagb_author_info":{"display_name":"Victoria Schartner","author_link":"https:\/\/harlander-partner.eu\/lt\/author\/victoria-schartner\/"},"uagb_comment_info":0,"uagb_excerpt":"Nominalus GmbH \u012fstatinio kapitalo ma\u017einimas Nominalus GmbH \u012fstatinio kapitalo ma\u017einimas yra buhalterinis \u012fstatinio kapitalo suma\u017einimas, kurio metu proporcingai suma\u017einamos vis\u0173 akcinink\u0173 \u012fna\u0161\u0173 nominaliosios vert\u0117s. Ma\u017einimas i\u0161 esm\u0117s palie\u010dia visus \u012fna\u0161us ...","_links":{"self":[{"href":"https:\/\/harlander-partner.eu\/lt\/wp-json\/wp\/v2\/pages\/161931","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/harlander-partner.eu\/lt\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/harlander-partner.eu\/lt\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/lt\/wp-json\/wp\/v2\/users\/94"}],"replies":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/lt\/wp-json\/wp\/v2\/comments?post=161931"}],"version-history":[{"count":1,"href":"https:\/\/harlander-partner.eu\/lt\/wp-json\/wp\/v2\/pages\/161931\/revisions"}],"predecessor-version":[{"id":161935,"href":"https:\/\/harlander-partner.eu\/lt\/wp-json\/wp\/v2\/pages\/161931\/revisions\/161935"}],"up":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/lt\/wp-json\/wp\/v2\/pages\/58362"}],"wp:attachment":[{"href":"https:\/\/harlander-partner.eu\/lt\/wp-json\/wp\/v2\/media?parent=161931"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/harlander-partner.eu\/lt\/wp-json\/wp\/v2\/categories?post=161931"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/harlander-partner.eu\/lt\/wp-json\/wp\/v2\/tags?post=161931"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}