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sisvu:description Subjekti trgovačkog prava su trgovac, trgovac pojedinac i trgovačko društvo.Razlikovanje društava osoba od društava kapitala vrši se kroz obilježja i broj osnivača, vrste uloga osnivača u društvo, minimalni temeljni kapital, poslovodstvo i zastupanje društva odnosno obvezne organe društva. Društva osoba, koja obilježava mogućnost da član može unijeti kao svoj ulog u društvo i rad, pružanje usluga, okuplja članove koji odgovaraju neograničeno solidarno za obveze društva (javno trgovačko društvo), kako u komanditnom društvu odgovaraju komplementari, a komanditori do visine svojeg uloga. Dioničko društvo koje može izdavati dionice u cilju pribavljanja kapitala detaljno se obrađuje. Javni poziv za upis dionica je ključni razlikovni element postupaka osnivanja, simultanog i sukcesivnog. Dionice su dio temeljnog kapitala, vrijednosni papir, daju imovinska i upravljačka prava dioničarima. Kroz iste elemente se komentira i društvo sa ograničenom odgovornošću. Pravna osnova obveznopravnog odnosa je ugovor, a njegov gospodarski cilj je kauza. Pored imenovanih ugovora najzastupljeniji u poslovnoj praksi, posebno se obrađuju ugovori autonomnog prava i to leasing ugovor, factoring, forfaiting. Od bankarskih ugovara posebno su istaknuti ugovori instrumenata plaćanja o bankarskom dokumentarnom akreditivu i osiguranja plaćanja o bankarskoj garanciji. (hr)
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