31 / 522
Conclusion
Currently, in commercial life, no uniform implementation of the
effects and consequences of Art. 376 of the TCC have been adopted
thus far. The distinctness of two such opposing views induces signifi-
cant distinctions in the determination of the financial position of com-
panies; therefore, legal precedents should also be borne in mind while
deciding on the financial future of companies.
COMMERCIAL LAW
15