Any value for which the creditor could navigate does not exist, this indicator varies sharply by industry. Nevertheless, a company with significant sales fluctuations may have a higher figure compared to a company that has predictable profits for a number of years. In addition, when determining the satisfactory level of profitability, the values \u200b\u200bof assets and capital required to ensure this sales volume should be taken into account. (2.26) 6. Indicators of market attractiveness The market activity of the enterprise is studied on the basis of the study of the values \u200b\u200bof the company's shares. A simple promotion of the enterprise has a nominal, emission, balance, market and real (recalculated taking into account the time value of money). For an efficiently functioning enterprise, these costs should increase from nominal to real.
Authorized capital ooo: how to calculate and pay
Sources of the organization's borrowed capital are:
- long-term loans and loans;
- short-term loans;
- advances in buyers and customers;
- long-term rental of fixed assets;
- leasing, etc.
Capital enterprises is monetary evaluation Property of the enterprise. According to sources of formation, the capital of the enterprise is divided into its own and borrowed capital.
Of particular importance in own capital of the enterprise has the authorized capital - the basis of the creation and functioning of the enterprise. The authorized capital combines the right of ownership and disposal of the property and the function of the guarantor of property rights of shareholders.Authorized capital plays the most important role In the functioning of the organization, since its funds are basic for the organization's economic activities and, based on its basis, most of the funds are formed, the funds of the organization.
Calculator Calculation of Share Participants LLC (BETA)
The absolute liquidity ratio is the most rigid criterion for the liquidity of the enterprise; shows which part of the short-term borrowed obligations maybe if necessary, repaid immediately due to the cash; It may be called the solvency coefficient. It is calculated as follows: (2.8) There are no generally accepted criterion values \u200b\u200bfor this coefficient.
Attention
Experience with domestic reporting shows that its value, as a rule, varies in the range of 0.05 0.1. 3. Indicators financial Sustainability 3.1 The coefficient of own capital concentration characterizes the proportion of ownership of ownership owners in the total amount of funds advanced in its activities.
(2.9) where SC - own capital. The higher the value of this coefficient, the more financially sustainably, stable and independently of the external creditors enterprise.
What is needed by authorized capital of OOO: definition, influence, calculation
At the meeting of co-founders, a decision may be made to increase the amount of the Criminal Code, executed by an additional document on the Charter of the Organization. Interest ratio The share of investors will not change, but the amount of dividends will increase.
An increase in the cost of shares is calculated by analogy with the example above. How the authorized capital is formed at the stage of formation of LLC, the charter is issued, which stipulates the size of the Criminal Code.
The creation of society takes part as one and several co-founders. It is clear that with 10,000 rubles to start activity does not make sense.
In practice, the initial starting amount is significantly higher. Additionally, read it is more profitable to open IP or LLC.
Registration LLC provides for the submission of constituent documents, where the estimated cost of the enterprise is prescribed. The current account opens.
Authorized capital
The difference is taken into account initial cost Assets and revenue from their implementation.
Statutory capital
In fact, it shows the effectiveness of the production process regarding the prices and volumes of units of goods sold. (2.25) If the gross profit rate is below the critical level, then close attention should be paid to overhead costs, search for their savings or think about raising vacation prices, On changing the range in favor of products and services with a higher margin. In the field of finance management, there is no one and cannot be any one universal indicator, whose value has absolute critical importance. Balanced in many financial indicators is important, including the level of profit. 5.6 Number of net profit This indicator shows how much the company's revenue exceeds all its costs - in other words, what is the profit calculated on the sales ruble.
Authorized capital: how to calculate the cost of a stake in non-monetary form
Shows which amount of working capital will remain at the disposal of the enterprise after calculations on short-term obligations. (2.5) where OA is turnover assets; KKZ - short-term accounts payable. 2.2. Coefficient current liquidity - gives a general assessment of the liquidity of the enterprise, showing how many rubles of working capital ( current assets) accounts for one ruble of the current short-term debt (current obligations): (2.6) where ko - short-term liabilities. The value must be more than 2. 2.3. The rapid liquidity ratio is similar to the current liquidity coefficient; However, it is calculated by a narrower circle of current assets, when the least liquid part is excluded. productive reserves. (2.7) where DZ - receivables; DS - cash. The value must be from 1. 2.4.
Methodical foundations for the formation of authorized capital
Unfortunately, there are some more pitfalls here. For example, it is necessary to prove the fact of overestimation in court, and the responsibility may occur only for 5 years from the date of registration legal entity.
Do not forget about the payment of the authorized capital on time when creating an organization, it is necessary to pay for 4 months from the date of registration of LLC. At the same time, the founders themselves can set a period of less than 4 months. The legislation that regulates the payment period has also been recently changed. Previously, it was possible to pay the authorized capital within 1 year.
At the same time it was necessary to pay at least half of the total amount during the registration of the organization. The past procedure was somewhat complicated, because it was necessary to interact with the Bank and the tax, to open accounts and follow the receipt of funds.
Statutory capital of the enterprise - definition, size, formation, types
Within four months after the official design of the Company, the statutory amount is fully made by co-founders. Methods for making:
- the money amount in Russian rubles is sent to the settlement account of LLC;
- money in the form of securities: stocks, financial certificates, bills, checks and other are provided with an extract from the registry LLC;
- real Estate, Equipment, Transport, Technical Equipment, equivalent to a monetary unit;
- property rights, trademarks and more.
The introduction of intangible assets provides for a preliminary estimate of the cost, if the nominal amount of property is above 20,000 rubles. An independent appraiser is appointed. When registering LLC, in tax service A document on the ownership of the object is provided, acting as a share of the Criminal Code, the act of transferring property in LLC and a report on its assessment.
Share capital how to calculate
Currently, the procedure is simplified, because the founders can now easily make all the necessary funds for the current account and even in the cashier LLC. If the property is used as an authorized capital, then an ordinary act of receiving-transmission is issued. This is not a special document, but typical contract, examples of which are presented on the Internet. Similar materials: How to get a veterinarian passport on a pet? What is the responsibility of the general director? About the form of ownership of ASV Payments for damage from the bay legal questions? Ask them practicing specialist, and we will advise you for free, how to behave in a particular situation, proceeding not only from theoretical knowledge, but also by the years have been practiced.
How to calculate authorized capital
Correctly evaluate the property on the rules for assessing property, it was changed, so since September 1, 2014 acts new system. According to the old rules, co-founders of Ltd. could seek help to an appraiser of property if its cost exceeded twenty thousand rubles.
Such an assessment procedure made it possible to make almost any property, which opened many possibilities for abuse. In this case, no one was engaged in checks, and co-founders could easily avoid responsibility.
The new property assessment procedure implies unconditional attraction of a specialist, regardless of the value of the entire property. The report of the professional appraiser is the basis for the authorized capital.
Shareholders are not entitled to overestimate the value of the property and are responsible for such actions. Along with this, the appraiser also carries responsibility.
How to calculate the authorized capital of society
The authorized capital of the joint-stock company (the authorized capital of JSC, the value of the authorized capital) is consisted of the sum of the nominal value of all shares: (2.1) where the Criminal Code is the authorized capital of the joint-stock company; - nominal value of ordinary and preferred shares; - Number of ordinary and preferred shares. The nominal value of the action is the cost, assigned shares when issuing. The nominal value of the action matters only with respect to the income and dividends that the owner will receive on this action. (2.2) where is the market value of the authorized capital; - nominal value of ordinary and preferred shares; - the number of ordinary and preferred shares; - Course value of ordinary and preferred shares (market price). The profitability of the shareholder (statutory) capital reflects the effectiveness of the contribution of the owners of the enterprise in his property.
Characteristics of equal capital.
Financial leasing management.
financial leasing As one of the tools of credit relations, see the lecture "Accounting of fixed assets, intangible assets and IBS" p. 89 - 100.
According to clause 4 P (c) of the BU No. 2, equity -this is a part in the assets of the enterprise remaining after the deduction of its obligations.
This definition can be represented as a formula
Capital \u003d assets - obligations,
which is derived from the balance equation formula
Assets \u003d Capital + obligations.
Sources of equity are:
a) Capital originally contributed by its founders (paves, shareholders) without determining the period from the return:
² share capital;
² Additional embedded (paid) capital;
b) Capital obtained by the company as a result of effective activities and remaining at its disposal:
² Retained profit - capital, remaining at the disposal of the enterprise after the payment of the part of the profits in the form of dividends to the founders (shareholders). Due to unallocated profits, reserve capital is created;
² other additional capital - capital, free of charge company received from other legal or individuals in the form of non-current assets formed as a result of the preamp of non-current assets, etc.
In addition to the above-mentioned components of equity, there are still:
² unpaid capital, which adjusts (decreases) its own capital (in particular, authorized and share capital) in the amount of contributions not yet contributed (paws);
² The withdrawal capital that adjusts (reduces) its own capital for the value of shares repurchased by the shareholders to shareholders for their further resale or cancellation.
Authorized capital -this set of contributions (in monetary terms) of participants (owners) in the property in the creation of an enterprise to ensure its activities in the size of certain constituent documents or fixed in the constituent documents the total value of assets that are the contribution of owners (participants) to the enterprise capital.
The source of the formation of the authorized capital of the enterprise (non-state ownership) is the monetary and material contributions of the founders. In state-owned enterprises, the authorized capital is formed at the time of the creation of an enterprise at the expense of public funds to fulfill authorized tasks assigned to them and in the future increases due to their own profits.
Deposits of participants can be:
² cash, including in foreign currency;
² Buildings, structures, equipment and other material values;
² securities;
² Rights of the use of land, water, buildings, equipment and other property rights.
Deposits other than money should be estimated in monetary terms. The order of their assessment is determined in the constituent documents.
As the most stable component of the liabilities of the company, the share capital is considered as a base in the calculation of many economic coefficients characterizing the financial condition of the enterprise, and first of all the autonomy of the business. But due to certain reasons, the role of the authorized capital in assessing the stability of the enterprise is less important to the background of the market assessment and the level of liquidity formed by the authorized capital of assets and accounting for the influence of other own and equivalent funds of the enterprise.
Being essential part of Almost any enterprise, the authorized capital, at the same time, is a very conditional value that determines the total amount of funds made by the founder or participant at the time of education of society, because The property provided in a natural form to the property of enterprises in the account of contributions to the authorized capital or to pay for shares comes at a price determined by the participants' agreement. Over time, the means included in the authorized capital can be both multiplied and lost in whole or in part. Therefore, an objective assessment of any enterprise is not the size of the authorized capital, but the cost pure assets, and in itself, the amount cannot in any way guarantee the rights of creditors of a commercial organization.
From the point of view of the economy, the content of the authorized capital lies in the endowment of the newly created legal entity and working capitalnecessary to start household products manufacturing, work, the provision of services or the sale of goods.
We formulate a number of the functions of the authorized capital not only from a legal point of view, but also on economic content:
² Means made to share capital (both monetary and property), empower the "starting" capital to begin economic activities;
² The division of authorized capital on the share specifies not only the contribution of each participant, but directly determines the degree of its participation in the management of the enterprise and the distribution of profits;
² On the basis of the size of the authorized capital, all interested parties can be judged by the "prestigiousness" of the enterprise, although funds that are actively declared in the authorized capital may not be available in the form of liquid assets.
Accounting The authorized capital begins from the moment of registration of the enterprise in the Unified State Register of Enterprises and Organizations of Ukraine (hereinafter - the State Register), and stops the day of the disposal of the enterprise from the State Register as a result of the cessation of activities, bankruptcy, reorganization, etc.
All operations related to the formation, change, elimination of authorized capital are reflected in the account 40 "authorized capital". The balance of this account must correspond to the size of the authorized capital, recorded in the constituent documents of the enterprise and registered in the State Register. Records on the account are carried out in cases of increasing or decreasing share capital, in the manner prescribed by the current legislation and only after making relevant changes to the constituent documents.
The authorized capital of enterprises can be changed taking into account the following requirements:
² Increasing the authorized capital - only after making fully all participants in their contributions (payment of shares), except for the cases provided for by law;
² Reducing the authorized capital - only in the absence of objections of creditors.
The decision to change the size of the authorized capital shall enter into force on the day the establishment of these changes to the state register.
Consider accounting of authorized capital for enterprises of various organizational and legal forms.
Accounting for the authorized capital of economic societies.
The authorized capital of the economic society is created at the expense of the contributions of the founders and participants. According to the Law of Ukraine "On Economic Societies" from 19.01.91 No. 1576 - XII, with change. and add. (hereinafter - the Law on Economic Societies), contributions to the authorized capital may be buildings, structures, equipment and other material values, securities, the rights of the use of land, water and other natural resources, buildings, facilities, equipment, as well as other property rights (including intellectual property), cash, including in foreign currency.
In the constituent documents, the procedure for evaluating property deposits of founders should be determined. If founders cannot come to a common belief on the assessment of property, in this case an expert assessment is carried out at the Bureau technical inventory Either in the Chamber of Commerce.
The law on economic societies is directly prohibited by the use of budget funds, credit resources and funds obtained on bail.
Upon registering of the economic company, the constituent documents should contain data on the amount and procedure for the formation of authorized capital. The size of the authorized capital is negotiated in the constituent documents of the enterprise and is submitted to the registration card in the implementation state registration Enterprises.
Each type of economic societies has its own sizes and features of the formation of authorized capital.
So in the joint-stock company (AO), the authorized capital is divided into a certain number of shares of equal nominal value, the sale of which is the means of forming authorized capital. Moreover, shareholders are responsible for the obligations of the Company within the limits of the shares belonging to them. In cases provided for by the Charter, shareholders who have not fully paid shares are responsible for the obligations of the Company within the unpaid amount.
The authorized capital of the Limited Liability Company (LLC), the Commandit Society (KO), the Full Society (PO), the Company with additional responsibility (ODO) is formed from the contributions of its participants and founders.
Participants of LLC and Co. are responsible for the obligations of the Company in the size of their contributions, the founders of the KO and software carry joint responsibility to all their property, the participants of ODO are responsible for the obligations of the Company's value of their contributions, and if necessary, the property belonging to them in the same for all participants in a multiple amount to contribution to them each participant ( extreme Size Responsibility of participants is provided for in the constituent documents).
For certain types of economic societies, the minimum amount of authorized capital is regulated.
Accounting of the authorized capital of LLC.
Accounting for the formation of authorized capital of LLC.
The most common organizational and legal form is LLC.
The authorized capital of LLC occupies a special position among its own funds and provides the enterprise maintaining its own (independent) entrepreneurial activity.
The basic requirements for the size of the authorized capital, the procedure for its formation and the change in the initial value are established by law on economic societies.
In accordance with the Law on Economic Societies, by the time of registration, each of its participants is obliged to make at least 30% of its contribution. To accommodate funds involved in the formation of authorized capital, a temporary current account in the establishment of the Bank opens up to complete registration of the enterprise.
In the event of a contribution to the authorized capital material values or intangible assets, such a document may be an act of receiving or evaluation sheet.
Law of Ukraine "On the taxation of the company's profits" No. 283/97 - BP of 22.05.97, with change. and add. (Profit Law) The acquisition of corporate rights is defined as an investment.
The amount of funds made by participants in the authorized capital must comply with the amount specified in the constituent documents.
Capital enterprises can be considered from several points of view. First of all it is advisable to distinguish capital real,those. existing in the form of means of production and capital monetary. The existing in the form of money and used to acquire means of production as a set of sources of funds to ensure the economic activity of the enterprise. Consider first money capital.
Own and borrowed capital
The means that ensure the activities of the enterprise is usually divided into their own and borrowed.
Equity The enterprises are the cost (monetary value) of the property of an enterprise that is fully in its property. Included the magnitude of equity is calculated as the difference between the cost of all property on balance, or assets, including the amounts that are not demanded from various debtors of the enterprise, and all the obligations of the enterprise in this moment time.
The company's own capital consists of various sources: authorized, or shareholder, capital, different contributions and donations, profits directly depending on the performance of the enterprise, additional capital, target financing. Special role It belongs to the authorized capital, which will be below discussed in more detail.
Borrowed capital - This is the capital, which is attracted by the enterprise from the side of loans, financial assistance, the amounts obtained on bail, and other external sources for a specific period, under certain conditions for any guarantees.
Sources of the organization's borrowed capital are:
- long-term loans and loans;
- short-term loans;
- advances in buyers and customers;
- long-term rental of fixed assets;
- etc.
Authorized capital
The capital of the enterprise is a monetary assessment of the property of the enterprise.
By sources of formation The capital of the company is divided into its own and borrowed capital.
Of particular importance in the company's own capital is the basis of the creation and operation. The authorized capital combines the right of ownership and disposal of the property and the function of the guarantor of property rights of shareholders.
The authorized capital plays the most important role in the functioning of the organization, since its funds are basic for the economic activities of the Organization and most of the funds are formed by its basis, the organization's funds.
Authorized capital It is a combination of funds (contributions, contributions, shares) of the founders (participants) in the property in the creation of an enterprise to ensure its activities in the size determined by the constituent documents.
The authorized capital is the initial, source capital for the enterprise. Its value is determined taking into account the alleged economic (manufacturing) activity and fixed at the time of state registration of the enterprise.
Formation of authorized capital
Certain features have the formation of the authorized capital of joint-stock companies. Authorized capital consists of a certain number of shares of different types With a set fault. The procedure for forming and changing the authorized capital is regulated by the relevant legislative acts. When creating an enterprise, determine the necessary and sufficient magnitude of the authorized (share) capital.
Authorized capital formed due to deposits (contributions) of the founders (participants at the time of creating an organization); It must be no less established by the law. The composition of the authorized capital depends on the organizational and legal form of the organization. The authorized capital consists of:
- from the contributions of participants (share capital) for economic partnerships and for limited liability companies (LLC);
- nominal value of shares for a joint stock company (AO);
- property deposits (production cooperatives or artel);
- authorized fund allocated state body or local self-government.
Any changes in the size of the authorized capital (additional emission of shares, a decrease in the nominal value of shares, making additional contributions, the reception of a new participant, the accession of the part of the profit, etc.) is allowed only in cases and procedure provided for by the current legislation and constituent documents.
In the formation of authorized capital, additional sources of funds can be formed - emission income. This source occurs during the primary emission, when shares are sold at a price higher than the nominal. The amounts received are credited to additional capital.
Additional and spare Capitals are formed in the organization mainly as additional reserves of the organization to cover unforeseen losses and losses of the organization. So, for example, the reserve fund of the organization is formed in obligatory By annual deductions of at least 5% of net profit and should be at least 15% of the authorized capital. Extra capital - This is a source of means of the organization, which is formed as a result of the revaluation of fixed assets and other material values. Regulations Forbid it to use on the purpose of consumption.
Undestributed profits It is a cash of the organization after the formation of trust funds and paying all obligatory payments. Retained earnings forms a multi-purpose fund that accumulates in itself the means of profit. Each organization solves the question of the options for the distribution and use of net profit.
Special Funds - These are funds that are formed in order to follow the target spending of financial resources.
Capital Structure
One of the current problems is the task of choice. optimal capital structure. determining the ratio of own and long-term borrowed money.
The ratio between its own and borrowed sources is one of the key analytical indicators characterizing the risk of investing financial resources into this organization.
The capital structure provides the minimum price and, accordingly, the maximum price of the organization is optimal for the organization of the level of financial leverage. Financial Less Dead - the potential to influence the organization's profit by changing the volume and structure of long-term liabilities. Its level is measured by the ratio of the growth rate of net profit to the gross income growth rate (ie, income before the payment of interest and taxes). The higher the value of the leverage, the more non-linear character acquires the connection (sensitivity) between changes in net profit and profit before taxes and interest, and therefore, the greater the risk of its non-treatment. The level of financial leverage increases with an increase in the share of borrowed capital. Thus, the effect of the financial lever is manifested in the fact that the increase in the share of long-term borrowed funds leads to an increase in profitability of equity, however, at the same time, the degree of increasing financial risk. There is an alternative to risk and expected income.
When making decisions on the structure of capital, other criteria should be taken into account, for example, the ability of the organization to serve and repay debts from the amount of income received, the magnitude and stability of the projected cash flows for servicing and repaying debts and so on. Perfect structure Capital Maximizes the overall cost of the organization and minimizes the total cost of its capital. When making decisions on the capital structure, industry, territorial and structural features of the organization, its goals and strategies, the existing capital structure and the planned growth rate should also be taken into account. In determining the same financing methods (issue of shares, loans, etc.), the structure of borrowing funding should be taken into account the cost and risks of alternatives of financing strategy, trends in market conditions and their impact on the presence of capital in the future and future interest rates etc.
Real capital of the organization reflects a set production resourcesThe composition of which, as a rule, include:
- main capital;
- working capital;
- personnel (frames).
TO Basic capital include fixed assets intangible assets And long-term financial investments. Working capital spent on the purchase of funds for everyone production cycle (raw materials, basic and auxiliary materials, etc.), as well as for labor payment. The fixed capital serves for a number of years, revocable - fully consumed during one production cycle.
The fixed capital is in most cases identified with the main means of the enterprise. However, the concept of fixed capital is wide, since in addition to fixed assets (buildings, structures, machinery and equipment), which represents its significant part, in the composition of fixed capital is also included in progress and long-term investments - cash aimed at the increase in capital stock.
Under the personnel (personnel) they understand the collection of workers engaged in the enterprise and included in his list of composition.
Statutory capital - This is TA financial basiswhich is laid by the creation of an enterprise for the possibility of financial growth and the successful functioning of the company. Without investments, at first there can be no success as a result. Any investment of the founders is the liabilities of the company, which is displayed in accounting on special accounts:
- 80 authorized capital;
- 75 Calculations with founders.
As the introduction of authorized capital is displayed:
- debit 75 - credit 80 ();
- debit 51 - credit 75 (payment of the Criminal Code by non-cash);
- debit 50 - credit 75 (or bank cash offices);
- debit 10 (41) - Credit 75 (Mercue payment by materials or goods);
- debit 08 - Credit 75 (Mercue payment by basic means);
- debit 84 - Credit 75 (founders).
Profitability of the Ukrainian
The organization's own capital is formed with the aim of further development of the company. A successfully developing company has a good profitability of authorized capital. In the theory of accounting, under the term, the profitability of the authorized capital implies the ratio of the company's net profit for a certain reporting period (For example, year) relatively with the size of the authorized capital at the time of registration of the organization.
Numerical profitability indicator characterizes:
- efficiency of the organization's management;
- success of business development;
- growth or drop in the sales level of products that an organization manufactures in order to implement on the market and receiving appropriate profit.
For profitability indicator, the following formula is used: profitability CC \u003d net income / own capital. To obtain a percentage indicator, the result of the calculation for this formula must be multiplied by 100.
In some cases, the organization's management wants to obtain information on financial state Companies throughout the year. In this case, the formula for calculating the profitability of the Criminal CC will look a little different: profitability \u003d net profit * (365 / Number of days, which have passed since the beginning of the year) / ((SK at the beginning of the year + SC at the time of calculation) / 2)).
How to calculate Capital
For the successful functioning of the organization, it is necessary to correctly calculate the authorized capital. How to do it - see below.
Formula
In the process of forming authorized capital, there are some features. For example, if the company is created in the form, it is simply necessary to observe. If we are talking about the formation, then it is necessary to carry out the issue of shares. Shares can be such species:
- simple;
- adjected.
The calculation of the Criminal Code is carried out by the formula: the Criminal Code \u003d the amount of simple shares x the nominal value of each single + the number of informed shares x the value of shares at par. The sum of these indicators will be the total amount of the Criminal Code of JSC.
Sum
Authorized capital of economic societies of different types must be formed in size sufficient for the start of successful financial activities. According to the norms of the Federal Law No. 14 "On Limited Liability Societies" of 08.02.1998 (Article 14) cannot be less than 10,000 Russian rubles. This article also says that the Criminal Code consists of a share of participants who are usually determined in percent or in the form of a fraction.
The size of the share of each founder may be limited to the provisions enshrined in the feasibility concept.
- The minimum amount of an enterprise of non-public AO (activities are based on some norms of the Civil Code of the Russian Federation) is also 10,000 rubles.
- According to the norms of the Federal Law "On joint Stock Company»The starting size of the Criminal Code for is 1000 minimum wages in the Russian Federation. Today, the minimum wage is 7,800 rubles. Accordingly, the minimum amount of the Criminal Code from July 1, 2017 is 7,800,000 rubles.
- The same rules for the formation of the Criminal Code also apply for the creators. The Criminal Code in the newly created state-owned enterprise cannot be less than 5,000 minimum wages, that is, 39,000,000 rubles.
- Commmary minimum or credit organization Makes up 30 000 rubles.
Online calculator
Modern services on the Internet offer the opportunity to facilitate calculations, including about the size of the authorized capital of the Organization.
How does this calculator work? In the Count "Amount", near the "Participant 1" field, we introduce the amount that the special (organization) in the Criminal Code contributed. In the Count "Percentage" it is necessary to put as many percent of the Criminal Code in the share of the participant. When all the necessary data is made, click the "Determine" button and highlights total amount Criminal Code. You can also determine the material size of the share of each founder. To do this, know:
- the total size of the Criminal Code;
- the percentage of the participant.
Nominal value of UK
The size of the authorized capital, expressed in the monetary equivalent, in theory economic Science It is called nominal (derived from the term "nominal", which is used in relation to bills). In Article 14 of the Federal Law "On OOO" it is said that the size of the authorized capital of the organization consists of the nominal value of its participants. Suppose that the Criminal Code is 20 million rubles. In the company 3 founder. The share of the first - 10%, the second - 30%, and the third - 60%. The nominal value of their parts is as follows:
- first- 2 million rubles;
- the second is 6 million rubles;
- third - 12 million rubles.
Now we analyze what is the difference between the nominal share from valid. Each successfully operating enterprise has (earned funds, etc.). The actual share of each participant is part of the company's net assets. In our example, the company has 150 million rubles of net assets. The division of assets between the founders will be:
- the first one owns 15 million;
- the second - 45 million;
- the third - 90 million
What does it mean to when the size of the contribution and the nominal value of the share is not equal, will tell the video below:
The role of intangible and non-current assets
Intangible assets are those long-term investmentswho do not have material formBut they work for a long period on the company. To such assets can be attributed:
- intellectual property objects;
- computer programs;
- rationalization ideas;
- business reputation.
Such assets do not play a significant role in the company's Criminal Code.
Overseas assets can be an important part of the authorized capital, because this is part of the company's property, which can serve for a considerable period of time without changing the non-sick distinctive features. To such assets can be attributed:
- building;
- complex technique;
- cars;
- tools and economic inventory;
