The basic size of the authorized capital. See what "Authorized capital" is in other dictionaries

Authorized capital- this is a set of funds that the founders of the enterprise invested in it at its foundation, according to this principle, partnerships and LLCs are created. The authorized capital is necessary to ensure the initial operation of the enterprise, but mainly in order to ensure the return of funds to the creditors of the organization. For this reason, with the development of the enterprise, its authorized capital does not disappear, but remains, and sometimes an increase awaits it.

Its purpose remains the same - to insure creditors and counterparties of the company, to whom the latter has obligations. Therefore, the authorized capital, unlike other types of capital inherent in the company, has a fixed amount, which is determined upon the basis legal entity. In the future, the enterprise is obliged to maintain the funds of the authorized capital at the level specified in the statutory documents.

It is worth noting that often the size of the authorized capital is not enough to provide for all persons - both individuals and legal entities - to whom the company had obligations at the time of closing. The size of the authorized capital with the beginning of the functioning of the company is determined as the difference between the property of a legal entity and its obligations.

Types of capital

Capital is a conditional concept in a sense, therefore the same funds on the balance sheet of a company usually refer to several types of capital at once. Thus, real estate owned by the company can be considered as authorized capital, as well as own, and tangible capital. In order to better understand what the authorized capital is and what functions it performs, you need to do short review types of capital.

First of all, it is distinguished depending on the form in which it is, so they distinguish:

real;
monetary.

The difference between them is that the former is contained in material objects, as a rule, means of production, which bring profit. The second is represented by cash, usually in the company's turnover. This money is used both for the functioning of the organization and for the acquisition of means of production, that is, they can be converted into tangible capital, and vice versa, it is converted into monetary terms, usually this happens when selling unnecessary means of production or products that have been stored. Usually the funds are kept in the bank where the company has an account. The organization keeps money in the account, as the bank multiplies them, even if the enterprise itself cannot use them effectively.

Own and borrowed types

In turn, the money capital is divided into own and borrowed. Own - these are the funds that the company owns, however, tangible assets also belong to own possession if they are also owned by the organization. Equity is defined as the difference between all assets owned by a company and its liabilities.

Borrowed capital usually has a monetary form, however, the use of tangible borrowed capital is also common and takes the form of leasing or rent. Its sources are varied:

Loans - both short-term and long-term.
Borrowed amounts of money.
Advance payments to the company against the guarantee of delivery of goods or services.
Rental of means of production.
Leasing of means of production.

It is characteristic that it easily flows from one form to another, in fact, the entire production of goods and services is based on this.

Authorized capital

The capital owned by a company is all of its assets valued in cash. At the same time, this estimate does not include borrowed funds, the share of which in the company's turnover can be very significant. The authorized capital is part of the company's own capital, so it also cannot be classified as borrowed in any way. In this regard, the law establishes a clear dividing line between these types.

Initially, the authorized capital is equal to one's own enterprise, this is observed when a legal entity is founded. If the company managed to earn, and did not burn out immediately, then gradually the amount of equity capital at the expense of profit exceeds the size of the authorized capital. Also, to increase working capital, the company can attract borrowed funds.

How is the authorized capital formed

The authorized capital is, in fact, the investment of the owners of the enterprise in it. It is formed in different ways, depending on what organizational and legal form is chosen for the enterprise. There are two main types for legal entities:

partnerships;
joint-stock companies.

The difference between them is that in order to become the owner joint-stock company, it is necessary to buy shares - documents giving the right to own part of the enterprise. At the same time, in order to become a co-owner of a partnership, it is necessary to be one of its founders who has invested his own funds in its authorized capital or to buy out the share of another or other partners.

Thus, the authorized capital of joint-stock companies is formed through the sale of shares, and partnerships - through the contributions of the founders, in exchange for which they receive equity ownership of the enterprise. The main difference between these types of enterprises is that in joint stock companies it is usually much easier and faster to change the composition of the owners of the enterprise, and their number is much larger. If we are not talking, of course, about closed joint-stock companies.

It is also important that the management of joint-stock companies is carried out by the board appointed by the meeting of shareholders, and the partnership - by its members themselves. Such a difference between these forms of enterprise leads to the fact that, on average, partnerships are a convenient form for relatively small enterprises, and joint-stock companies for huge ones.

In addition, there are two more forms of organization of companies, however, they are less popular, we are talking about municipal enterprises and cooperatives. Funds for the establishment of municipal companies are formed at the expense of local budgets or through transfers from the national budget. Such formation of the statutory fund usually does not mean the foundation of a new material and technical base, but the re-registration of an already existing one under a new name as part of the reorganization of the totality of municipal enterprises.

Cooperatives, as well as artels, form their authorized funds from the share contributions of their participants. Usually, cooperatives unite people who work together in the enterprise founded by them, that is, the labor collective and the owners of the enterprise are either completely or basically identical. Cooperatives are usually different from partnerships. a large number participants and a significantly smaller, if not completely absent, impact of the amount of funds invested in the enterprise on the right of a person to take part in its management and count on solid payments from the enterprise's income.

Use to cover the debts of the enterprise during its liquidation

It is also worth noting that the owners of cooperatives have a higher responsibility than the participants in most partnerships. It is comparable only with the liability of the participants in a partnership with full liability. The majority of partnerships have partial liability. Such an enterprise is liable in the amount of its authorized capital, which is usually not enough to fulfill all obligations in the event of the company's bankruptcy.

However, what to do? According to the law, persons in respect of which limited liability partnerships have obligations are ready to provide for their interests only from statutory funds, while the personal property of members of the partnership or their shares in other partnerships cannot be used to pay off debts incurred during bankruptcy. limited partnerships.

Resizing, additional and reserve capital

During the operation of the enterprise, its authorized funds may increase. This is possible when new members are admitted to the partnership or when additional shares are issued. It is worth noting that all cases in which an increase in the size of the statutory state is allowed are prescribed by law. In order for changes to be recognized legally, they are formalized taking into account the requirements of the law.

Also, additional authorized funds can be created when shares are sold above their nominal value, this can happen if demand for them exceeds supply. The additional funds received in this way are credited to additional savings - part of the statutory ones. They are used to increase the reliability of the company in order to increase the amount of funds that can be used to pay off debts. For the same purpose, a reserve stock is formed, it is filled from deductions made from the company's net profit, the size of these deductions should not be less than five percent.

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The amount of deductions and the very formation of reserve funds are prescribed by law, it also establishes that the amount of reserve capital in relation to the authorized capital should not be less than fifteen percent. The additional principal amount, also, according to the law, is not spent for its inclusion in the profit of the enterprise and ensures payments to the company's creditors.

The size of the authorized capital of an LLC in 2018 - 2019 determines the minimum amount of property that ensures the interests of its creditors (clause 1, article 14 of the Law "On Limited Liability Companies" dated February 8, 1998 No. 14-FZ). We will talk about the methods of its formation, the obligations of the participants in making a share in our article.

In accordance with what is the authorized capital of business entities determined?

The authorized capital of business companies is determined in accordance with Art. 66.2 of the Civil Code of the Russian Federation. The lower limit of the size of the authorized capital, in particular the minimum authorized capital of an LLC in 2018-2019, is established by laws on business companies. That is, when paying for it, funds are deposited not lower than the established minimum.

IMPORTANT! A part of the authorized capital in the amount of at least the established minimum is paid in cash (Decision of the Federal Tax Service of Russia dated September 27, 2016 N SA-3-9/4423@)

For business entities, the minimum value is set as follows:

For credit institutions (Law No. 395-I of December 2, 1990 "On Banks and Banking Activities"), namely:

banks with a universal license - 1 billion rubles;
banks, central counterparties - 300,000,000 rubles;
non-bank credit institutions - 90,000,000 rubles.
For insurance companies (Law "On the organization of insurance business" dated November 27, 1992 No. 4015-I): 120,000,000 rubles. (base size excluding coefficients).

At the same time, many of these rules contain restrictions not only on the size, but also on the composition of capital. For example, insurance organizations are prohibited from making borrowed funds, collateral (clause 3, article 25 of law No. 4015-I).

The amount of the authorized capital of LLC from 2018 - 2019

The minimum authorized capital of an LLC in 2018-2019 is the total of the nominal value of the shares of all members of the company, is accounted for in the currency of the Russian Federation and cannot be less than 10,000 rubles. (Article 14 of Law No. 14-FZ).

The size of the participant's share is determined as a percentage or a fraction (the ratio of the par value of the share to the entire size of the authorized capital).

The real value of the share (paid to a participant, for example, who left the company) is a proportion of the value of the net assets proportional to the size of the share.

The statute may set limits:

the maximum size of the share;
the admissibility of changing the ratio of shares.

IMPORTANT! Such restrictions must be applied equally to all participants.

The authorized capital may be formed by:

money;
of things;
property rights;
other rights that can be assessed.

However, there are restrictions on the types of property that cannot be transferred:

the right to permanent use of a plot of land (clause 6, article 3 of the law “On the entry into force of the Land Code of the Russian Federation” dated October 25, 2001 No. 137-FZ);
the right to lease a plot of the forest fund (Article 5 of the Law "On the Enactment of the RF LC" dated 04.12.2006 No. 201-FZ).

Restrictions on the types of property can be established by the participants themselves, who fix them in the charter.

When paying a share with property, it is necessary to evaluate it in monetary terms. Such an assessment is approved by the unanimous decision of the participants (clause 2, article 15 of Law No. 14-FZ) and is carried out with the obligatory involvement of an independent appraiser (clause 2, article 66.2 of the Civil Code of the Russian Federation).

Member's share payment requirement

The decision on the amount of the authorized capital is reflected in the document on the establishment of the organization. It may also contain liability for non-payment of a share in the form of a penalty.

If the company has 1 founder, then the decision should reflect:

the size of the authorized capital;
procedure, terms of its payment;
size, nominal value of the share (clauses 2, 8, article 11 of Law No. 14-FZ).

IMPORTANT! The transfer of property is not considered an independent transaction, but occurs as part of the execution of the decision to create a person (decision of the 10th Arbitration Court of Appeal dated 06/21/2016 in case No. A41-81131 / 15).

The term for making a contribution is determined by the decision on the establishment, but is limited to 4 months from the day the company was registered.

When resolving the issue of whether a person has the status of a participant, the fact of payment of a share or the full formation of the authorized capital is taken into account.

If there is no evidence of payment by the participant of a share or making a property contribution, such a person does not have the rights of a participant (Resolution of the Arbitration Court of the Ural District of April 21, 2016 No. Ф09-2008 / 16).

IMPORTANT! The founder cannot be released from the obligation to pay the share.

If the share is not paid in full within the established period, its unpaid part passes to the company. The size of the authorized capital of an LLC in 2018-2019 in this case either decreases (when the unpaid part of the share is repaid by the company) or remains unchanged (when the unpaid part of the share is sold to another participant) according to the rules of Part 4 of Art. 24 of Law No. 14-FZ.

So, the minimum authorized capital of an LLC, which determines the value of the property, which creditors are guided by, assessing their risks when entering into legal relations with the company, is 10,000 rubles. and paid in cash only. The minimum authorized capital of an LLC may be higher if the company is engaged in special kinds activities (for example, it is a non-bank credit or insurance organization).

In the activities of each company, the authorized capital plays a very important role. According to its size, you can give assessment of the state of affairs of the enterprise. UC is often the main source working capital with which the organization takes its first steps in the world of business.

What it is

Authorized capital is the initial contribution of the founders of the company, which can be calculated both in cash and in property equivalent. Its main purpose is to satisfy basic needs enterprises.

With the help of the authorized capital, the founders insure the investments of creditors that were made to develop the business and make a profit.

The capital (authorized) has a fixed amount, which is established by the Federal legislation in force on the territory of Russia. The Criminal Code is necessarily described in the statutory documentation, which is drawn up in the process of registering a business entity.

The MC of the organization performs a number of functions:

Reserving. In the process of forming the company's assets, the management has the opportunity to make payments on loans if they were attracted due to a lack of working capital.
Investment. The organization has the legal right to spend the funds of the authorized capital on the acquisition of raw materials and materials necessary for the implementation of economic and production activities.
Structural distribution. At the end of the reporting period, the company distributes net profit among the founders. In this case, income is paid to each participant as a percentage of theirs.

Thresholds

The procedure for the formation of capital (authorized) is regulated by the Federal legislation and set for each type of organization in individually . For example, the minimum size of a joint-stock company is several times higher than the limit set for a limited liability company.

OOO

In 2018, the minimum amount of capital (authorized) for an LLC is set at 10,000 rubles. When it is formed, each personally pays his share.

After registering an LLC and receiving the relevant documents, its owners can increase the charter capital by contributing property, cash or other assets. It should be noted that any changes in the authorized capital are possible only with the participation of a notary.

In accordance with Article 90 of the Civil Code of the Russian Federation when forming the authorized capital of an LLC, its proportions and size are established in advance. When conducting state registration, the founders must make contributions of at least 50%. They are obliged to transfer the remaining assets to the ownership of the organization during the first year of its existence.

In the event that the founders were unable to fully form the authorized capital, they either announce its reduction or begin the liquidation procedure.

Non-public JSC

The activities of non-public joint-stock companies are regulated Civil Code Russia. Such a joint-stock company cannot have more than 50 shareholders, and there should not be anything in it that indicates its publicity.

The minimum amount of the authorized capital of such a company is 10,000 rubles. The nominal capital in non-public joint-stock companies is divided into a certain amount valuable papers which cannot be posted publicly.

The statutory documentation initially stipulates the share of bills that belong to each owner, as well as the number of votes given to one holder of securities.

In this situation, the minimum authorized capital of a non-public JSC must be at least 10,000 rubles.

Public JSC

The activities of public JSCs are regulated not only by the Civil Code, but also by Federal Law No. 208 "On Joint Stock Companies". The authorized capital of such organizations is formed from shares, which are acquired by the owners at the initial cost determined at the time of issue.

In the course of the activities of companies, their authorized capital can change both to a greater or lesser value, depending on the existing capital. financial market situations. In accordance with the regulations of the Federal legislation, the minimum authorized capital of public joint-stock companies must be at least 100,000 rubles.

Additional information about the authorized capital is in this video.

State enterprise

When creating state enterprises, their founders must be guided by the Civil Code of the Russian Federation. In accordance with its regulations, the minimum authorized capital of such companies should be 5,000 minimum wages.

Municipal unitary enterprise

For municipal enterprises, the federal legislation establishes the minimum amount of the authorized capital, which is 10,000 minimum wages. They are created by local authorities and in the future fully supervise the activities.

Newly opened bank and credit institution

Opening process jar provides for a large number events. Its founders must comply with all requirements of Federal law in order to receive license the right to carry out banking activities.

In process financial institution they need to form an authorized capital, the minimum amount of which should be 300,000,000 rubles.

The founders will have to place this amount on special accounts of the Central Bank of Russia.

Where to submit and how

Information on the amount of capital (authorized) of each LLC is reflected in its Charter. It is formed from the value of the share (it is reflected as a percentage of the total share capital or in the ruble equivalent) of each founder at the time the company was founded.

Until the moment when the founders of the organization are ready to apply for the state, they must place half of the authorized capital in a savings account.

After the founders receive the registration documentation in their hands, they must transfer the remaining part of the Criminal Code to (payment of funds to the cashier is allowed).

If one of the founders has not fulfilled its obligations and has not contributed its share in the Criminal Code, then a financial penalty provided for by the Charter may be applied to it.

Contributions to the authorized capital can be made by the founders on your own, but within the framework of the current Federal legislation:

in cash, both in cash and in the form of a bank transfer;
securities, in particular shares, bills, etc.;
property and other assets;
rights to any property.

Property contribution

To contribute property to the authorized capital, the founders need to act in a certain sequence:

Perform a property appraisal. To do this, you must contact a specialized company that has the appropriate permits.
At the meeting of the founders approve the assessment report which should be reflected in the protocol. If the company is opened by one owner, then there must be his decision, drawn up in writing.
Draw up an act of acceptance and transfer, on the basis of which the property is put on the balance sheet of the organization.

UK money

All funds contributed by the founders to the authorized capital of the LLC must be placed immediately on the accumulative account, and after receiving the registration documentation on the current account (in the future they can be spent on the needs of the company).

Statutory contributions can be made in Russian rubles and in the currencies of other countries.

The founder's contribution to the current account must be documented. Usually, an announcement is made for a cash contribution, consisting of several parts: a credit note, a receipt and an announcement.

As evidence of the deposit of funds can be considered:

incoming cash order;
statement from the current account;
copies of payments and receipts;
the provision of the company's charter, which states that the payment of the minimum amount of the authorized capital was carried out in full.

Formation example

The process of formation of the statutory fund can be considered on an example. Several founders held a meeting at which they made all the main decisions regarding the state registration of the LLC. The authorized capital of the company will be formed as follows:

Vasiliev P.P. made a contribution of 44,000 rubles, of which cash in the amount of 24,000 rubles and refrigeration equipment in the amount of 20,000 rubles. The share (as a percentage) was 18.41%.
Petrov E.R. made a statutory contribution in the form of a car, the cost of which is 75,000 rubles. The share (as a percentage) was 31.38%.
Sidorov N.P. made a statutory contribution in monetary terms - 120,000 rubles, in the form of the right to use the trading premises for 1 year. In percentage terms, the share was 50.21%.

Deadline for joining an LLC

The term for the founders to contribute money to the Authorized Fund is determined by the decision of the meeting, which deals with the creation of an LLC. Boundary date, in monetary terms, should not exceed 4 months from the moment the company receives registration documents.

How the increase in the authorized capital of an LLC takes place, you will learn from this video.

Russian Legislation determines that in order to register an LLC, it is necessary to contribute the authorized capital. Without this procedure, the Society will not be registered, but its minimum amount is not so large as to seem unbearable even for one person - 10 thousand rubles. It is even easier to divide it among several co-founders. Why is it necessary to contribute the authorized capital, how is it formed, how to contribute it, and what structure does it have?

What is the share capital of an LLC for?

The need for it is due to a number of factors:

In view of the fact that such a norm is prescribed in the Legislation, the contribution of the authorized capital is one of the guarantees that the Company's activities will be registered in accordance with the Law.
This contribution is a guarantee for creditors that the obligations assumed by the founders of the LLC will be fulfilled to the first ones.
It becomes one of the bases in determining the shares of the founders in the Company and the votes that they own in resolving important issues related to the activities of the enterprise.

The shares of each founder in the authorized capital, which is the fund of the enterprise, formed during its organization, do not have to be equal. At the same time, the share of each participant must be determined, which, first of all, is necessary for him to determine the degree of his influence within the framework of the enterprise.

Minimum authorized capital

There are a number of activities for which the amount may differ, and significantly.

First of all, this issue can be regulated local authorities but less 10 thousand rubles authorized capital cannot be.

In addition, the Law provides for the following minimum amounts for such areas of activity:

authorized capital for insurance companies operating in the field health insurance, is 60 million rubles;
the amount for insurance companies operating outside the field of medicine is 120 million rubles;
for manufacturers of alcoholic beverages, the amount of the authorized capital is 80 million rubles;
organizers of gambling must deposit an amount of 100 million rubles;
depending on the type of license for non-banking organizations, the minimum amount of the authorized capital is determined at 90-180 million rubles;
banking organizations need to contribute 300 million rubles.

These amounts may also be different depending on local legislation, including in the direction of reduction.

As for the maximum amount of the authorized capital, the founders of the Company determine it at their discretion and prescribe it in.

Formation of the authorized capital of LLC

As a rule, information about it is contained in the Articles of Association of the Company. Until 2014, at least half of the required amount should have been formed by the time the state registration of the enterprise was carried out. In 2017, amendments were made to the Legislation, according to which payment must be made within 4 months after the creation of the LLC.

The required amount is paid to the cash desk of the Tax Inspectorate or to a savings account. Upon completion of the registration of documents and their delivery to the founders of the enterprise, it is transferred to the company's current account.

If any of the founders of the organization did not contribute their share in a timely manner, they may be penalized, provided that such measures are determined by the Charter. The unpaid share in this case can be taken away from the defaulter by alienation and divided among other founders. One option is to sell it to third parties.

The organization can use these funds for its own purposes:

payment wages employees;
procurement for the activities of the enterprise;
payment for renting a room, etc.

The procedure is carried out in strict accordance with the Law.

It can be carried out in several forms:

money;
through the alienation of property on account of the authorized capital;
shares and other securities.

When it comes to depositing property, there are several things to consider. important points:

the minimum amount of the authorized capital must be contributed in cash;
an independent appraiser should be involved in the process, who will evaluate the property being contributed;
as soon as it is paid, the property can immediately begin to be used in the activities of the enterprise.

The law also provides for such a method of contributing the authorized capital as the right to use any property. This option is considered not the most acceptable, since these rights are very easily contested, which entails a lot of paperwork.

The procedure for adding property to the authorized capital of an LLC is carried out according to the following algorithm:

The appraiser evaluates the contribution.
Next, the founders must approve the assessment. It is considered approved only in case of unanimous decision of all founders.
Information relating to the valuation of property is entered into the Charter or the minutes of the meeting of participants. It must also be included in the agreement concluded between them, if there are more than two founders.
The property is recognized as a contribution, transferred to the balance of the organization with the drawing up of an appropriate act of acceptance and transfer.

Depending on the method of making the authorized capital, there are such types of it:

Share capital, which is formed at enterprises whose activities are regulated by other documents other than the Charter.
Charter capital formed by the contributed property.
Unit trust, which often happens in cooperatives. It is a collection of contributions from all the founders of the organization.

Lawyers advise entering all the little things, even those that may seem insignificant, into the contract and the Charter of the LLC. This will avoid many controversial issues in the future, and if they arise, resolve them without any problems.

As for paying the contribution in cash, this can be done in two ways:

by transferring money to a special account;
at the Tax Office.

The most common option of the two listed is the first one, because it is more convenient. Registering an account requires money, but you still have to complete this procedure for registering the Company, therefore it is more convenient and faster to do this in advance, and use the account already at the first stages of registration.

Each of the founders transfers money to the created account, and then a receipt about this is transferred to a special service - the Tax Inspectorate.

The second option is also quite possible to use, and it will not cause any difficulties, but it has one drawback - the size of the commission exceeds that which is taken during a bank transfer. This option also has an advantage - using it, you do not have to worry about notifying the Tax Inspectorate about the contribution.

You can learn more about making and increasing the authorized capital of an LLC from this video.

Storage of authorized capital

Speaking about where it is stored, you need to understand that this is a kind of fund that is used to carry out the activities of the Society, and its existence, in fact, is only a documentary formality.

After moving these funds to the account of the organization, they are used for its needs. The legislation of the Russian Federation does not prohibit the spending of these funds by the Company at the discretion of its founders.

Change in the authorized capital of LLC

It can be carried out both in the direction of increase and in the direction of decrease - it depends on the goals pursued, and in the second variant, also on how much the Law allows to do this.

The need to increase the size of the authorized capital is usually dictated by the appearance of new members, shareholders in the LLC.

The larger the authorized capital of the organization, the more confidence it inspires among potential shareholders, partners, creditors, etc.

There are reasons for that too. The main ones are:

the company incurs losses, in fact is not profitable;
the Company has not distributed the shares that have passed to it.

Algorithm for changes in the authorized capital regardless of whether they are plus or minus, the same:

Preparation of a package of documents. It includes an application drawn up in accordance with the P13001 form, a document confirming the payment of the state fee, a decision of the founders of the Company to make changes to the authorized capital, a document indicating that a new shareholder (if any) has contributed his share, the amended Charter. All documents must be notarized.
Transfer of a package of documents to the Tax Service. Be sure to get a receipt from the inspection officer confirming that he received the documentation.
Obtaining new documents from the Tax Inspectorate.
Notification of all persons who are interested in this about the changes made.

Each of these items must be completed without fail.

The law of the Russian Federation states that upon liquidation of an LLC, shareholders must first of all close all their debts to creditors, partners, banks and other organizations and persons. After that, profit and authorized capital can be distributed among them in shares proportional to those that each of them contributed to it.

Starting any business carries certain risks, and opening an LLC is no exception. But having correctly spelled out all the nuances, the founders can protect themselves as much as possible from disputes, including those related to the authorized capital.

The capital of the enterprise is the monetary value of the property of the enterprise.

According to the sources of formation, the capital of the enterprise is divided into equity and borrowed capital.

Of particular importance in the equity capital of the enterprise is the authorized capital - the basis for the creation and functioning of the enterprise. The authorized capital combines the right to own and dispose of property and the functions of a guarantor of shareholders' property rights.

The authorized capital plays the most important role in the functioning of the organization, since its funds are basic for the economic activity of the organization and on its basis a large part of the funds and cash of the organization is formed.

The authorized capital is a set of funds (contributions, contributions, shares) of the founders (participants) in the property when creating an enterprise to ensure its activities in the amounts determined by the constituent documents.

The authorized capital is the initial, initial capital for the enterprise. Its value is determined taking into account the proposed economic (production) activity and is fixed at the time of state registration of the enterprise.

Formation of the authorized capital

Certain features have the formation of the authorized capital of joint-stock companies. The authorized capital consists of a certain number of shares different kind with a fixed value. The procedure for the formation and change of the authorized capital is regulated by the relevant legislative acts. When creating an enterprise, it is necessary to determine the necessary and sufficient amount of the authorized (share) capital.

The authorized capital is formed at the expense of contributions (contributions) of the founders (participants at the time of the organization's creation); it must not be less than the size established by law. The composition of the authorized capital depends on the organizational and legal form of the organization. The authorized capital is formed:

from the contributions of participants (share capital) for business partnerships and for limited liability companies (LLC);

par value of shares for a joint-stock company (JSC);

property share contributions (production cooperatives or artels);

statutory fund allocated by a state body or local self-government body.

Any changes in the size of the authorized capital (additional issue of shares, reduction of the nominal value of shares, making additional contributions, admission of a new participant, accession of part of the profit, etc.) are allowed only in cases and in the manner prescribed by the current legislation and constituent documents.

When forming the authorized capital, additional sources of funds may be formed - share premium. This source arises during the initial issue, when shares are sold at a price above par. The amounts received are credited to additional capital.

10. Property of the organization: composition and classification.

Under the property of the organization are understood all tangible and intangible resources that are in use, accounted for and are accounted for on the balance sheet of the organization. The legal provisions of the organization's property are regulated by the Civil Code of the Russian Federation, which are based on state, municipal, private and other forms of ownership.

The property of the organization consists of:

Fixed assets

working capital

And other values, the cost of which is reflected in the balance sheet of the organization.

The organization uses and disposes of property at its own discretion, sells, transfers ownership or leases.

The property owned by the organization is divided into:

Movable - Material values, cash, assets of the organization, capital used in the course of the organization's activities.

Immovable - Land plots, subsoil plots, isolated water bodies, and everything connected with the land. Structures, production and storage facilities, landscaping, perennial plantings, capital investments in real estate (or its elements).

Brief description of the individual components of the organization's property:

Fixed assets (buildings, cars, transport).

Working capital (cash necessary for various payments).

Intangible assets.

Long-term financial investments.

Stocks (raw materials, materials).