impairment of share capital
share capital impairment

Chyba tak. Termin bliższy oryginałowi a obecny w nomenklaturze obcej.

https://www.google.pl/search?source=hp&ei=c6O1XY-VDJKJrwT9ra...

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Note added at 2 hrs (2019-10-27 14:09:41 GMT)
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Please also see the discussion

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Note added at 6 hrs (2019-10-27 18:13:28 GMT)
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Cel i istota kapitału zakładowego w sp. z o.o.

Wkłady wniesione przez wspólników na pokrycie kapitału zakładowego mają służyć finansowaniu działalności spółki. W toku działalności spółki wkłady wniesione na kapitał zakładowy mogą podlegać surogacji, co oznacza, że mogą być one zastępowane innymi składnikami majątkowymi.

W tym kontekście pamiętać jednak trzeba o zasadzie nienaruszalności kapitału zakładowego spółki z o.o. Wspólnicy nie mogą otrzymywać z jakiegokolwiek tytułu wypłat z majątku spółki potrzebnego do pełnego pokrycia kapitału zakładowego (art. 189 § 2 Kodeksu spółek handlowych).
https://szymalazaremba.pl/kapital-zakladowy-spolki/

The Commercial Companies Code

Art. 189. Contributions not to be returned.
§ 1. During the term of the company, the contributions made by the shareholders may not be returned to them in whole or in part, unless the provisions of this Division provide otherwise.
§ 2. The shareholders may not receive, under any title, any payments from the company assets needed to fully finance the share capital.
https://supertrans2014.files.wordpress.com/2014/06/the-comme...

Article 189. § 1. Save as otherwise provided in this Section, throughout the lifetime of the company no full or partial refund of contributions shall be made to the shareholders.
§ 2. The shareholders shall not receive, on whatever account, payments out of these company's assets which are necessary for the initial capital to be fully paid up.
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Share capital of the Polish LLC company is inviolable. In case of the infringement of the share capital of the company, the law provides for the obligation to compensate the missing value and prohibits taking action to deplete it.
https://www.dudkowiak.com/corporate-law-in-poland/share-capi...

Art. 189 §1, which provides that during the existence of the company, contributions may not be returned to the shareholders in whole or in part, unless otherwise provided by specific regulations in the chapter on limited-liability companies. Art. 189 §2 provides that the shareholders of a limited-liability company may not receive payments on any basis out of the assets of the company necessary to fully cover the share capital of the company.

There was a provision analogous to Art. 189 §1 in the former Commercial Code. It codifies one of the main principles of stability and protection of the share capital in a limited-liability company, and stresses the distinction between the assets of the company and the assets of the shareholders.
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This article discusses selected risks associated with violation of the prohibition on payments out of the assets of the company leading to depletion of the share capital, that is, situations that are inconsistent with Art. 189 §2. But to understand §2 properly, it should be interpreted in connection with the general prohibition in §1 against returning contributions to shareholders (with specific exceptions).
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With respect to the rule in §2 prohibiting payments causing a depletion in coverage of the share capital, the subject of the prohibition is dispositive acts resulting in a lack of full coverage of the share capital or deepening a situation in which the share capital is already not covered completely.
http://www.codozasady.pl/en/when-is-a-company-prohibited-fro...

Maintenance of Share Capital [UK]
https://simply-docs.co.uk/Issuing-and-Dealing-in-Shares/What...

A violation of the capital maintenance rule [Germany, etc.]

A company may increase its capital, consolidate it, subdivide it into shares of smaller amount and convert paid-up shares into stock. It may also, with the sanction of the court, otherwise reorganize its capital (Companies Act 1907, s. 39; Companies (Consolidation) Act 1908, s. 45), and for this purpose modify its Memorandum of Association; but a limited company cannot reduce its capital either by direct or indirect means without the sanction of the court. The inviolability of the capital is a condition of incorporation...
https://en.wikisource.org/wiki/1911_Encyclopædia_Britannica/...