Sofia Gouveia Pereira (Managing Partner of GPA Law Firm) and Francisco Rodrigues Rocha (Of Counsel at the Firm and Visiting Assistant Professor at the Faculty of Law of the University of Lisbon) attended the ceremony of presentation of the 2nd edition of the book «As Prestações Suplementares no Direito Societário Português» (The Supplementary Capital Contributions on the Portuguese Corporate Law) that took place at ALMEDINA bookshop in Lisbon. Professors Manuel Carneiro da Frada and Evaristo Mendes presented the book.
As Sofia Gouveia Pereira mentions "(...) the logic of corporate management in the last decade has evolved from one of purely generating profit at any cost to satisfy investors, to one of maintaining the company's financial health as an essential factor of credibility in the market. Hence the concern with equity levels, or the company's net worth, and thus the growing interest in the figure of supplementary capital contributions." (in "As Prestações Suplementares no Direito Societário Português", 2nd edition, Almedina, 2022, pp. 16 and 17).
This is a topic that has been gaining relevance since supplementary capital contributions provide the company with non-interest-bearing financing and are accounted for as equity.