Notes on non-voting shares rights

• Autores: Hernández Gazzo, Juan Luis, Filomeno Ramírez, Alfredo
• Formato: artículo
• Fecha de Publicación: 2022
• Institución: Pontificia Universidad Católica del Perú
• Repositorio: Revistas - Pontificia Universidad Católica del Perú
• Lenguaje: español
• OAI Identifier: oai:revistaspuc:article/25667
• Enlace del recurso: http://revistas.pucp.edu.pe/index.php/iusetveritas/article/view/25667
• Nivel de acceso: acceso abierto
• Materia: Acciones; Derecho a voto; Sociedades Anónimas; Ley General de Sociedades; Shares; Voting rights; Corporations; General Corporation Law

Although the regulation of non-voting shares in the General Corporations Law is generally adequate, there are some aspects related to the rights conferred to their holders that have generated discussion in recent years. We refer to the content of the preferential dividend that corresponds to non-voting shares, as well as the residual voting right in special meetings and the scope of the preferential subscription right that corresponds to them. This article provides an opinion on the treatment that these rights should have, so as to contribute to a greater use of the figure of non-voting shares as a mechanism of capitalization and financing in corporations.