How is the company's Charter capital and changing its size?


2018-05-31 22:00:26




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The Authorized capital of LLC is formed when you create this kind of legal entities. Originally he played the main role in the formation of the initial funding. After all, businessmen need somewhere to start, and a certain Deposit to the budget required. In the end position on capital enshrined in legislation. In practice, however, Charter capital was allocated the role of locking of the members ' share, and in the founding documents shall bear a minimum allowed size. However, the value is much broader than appears to some entrepreneurs.

The authorized capital 2012 has not made any innovations, although earlier it was planned to significantly increase his bottom bar. Now it remains the same – 10 thousand rubles. However, no one doubts that it is still lawmakers will raise. And not so much out of concern about how much business due to the inability to recover the arrears, if it is big enough.

What you need To share?

The company's Charter capital is formed from the values which, according to the founders, should help at the start. As inputs we can consider the money, securities, property and even intellectual products out there. Of course, everything must have a monetary value, and the procedure for determining the value of a investment is fully in the power of the founders. Of course, primary documents and even the independent evaluators will help, but the final decision by the General meeting.

There is determined by the size of the share of each founder. In the documents it will be reflected as a fraction or percent. All further distribution of the income in those proportions, would it be dividends earned during the year, the profit or property remaining after liquidation. But the company's Charter capital, except for the distribution of profit helps to determine the measure of responsibility. Members of the society, it appears, be liable for the losses of his organization in the same proportion as the size of deposits.


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It is Clear that to contribute need in a timely manner. On this account, the constituent documents are introduced liability rules. In some cases, there is even exclusion from society.

Principles of change of amount of authorized capital

Authorized capital is not something static: it can be changed in large and smaller side. And then, on another action need the permission of the founders, prepare the minutes of the General meeting. It should be said, however, that reduce its very rarely – simply no need or have no place. And the reaction of creditors, if any, at the moment, is very negative.

But the share capital increase in OOO – this is a fairly common procedure. She needed the founders to redistribute a share, when one of the participants brings additional resources, increasing the contribution to a consistent size. It is required to increase credibility in major investment projects, except when it assets are recorded and value of capital. She will need in some other cases. The decision-making mechanism here is similar to that used when creating companies. Same meeting, same Protocol, same registration with tax authorities. The only difference in the determination of the value of new investments – it is necessary to invite an independent appraiser.

Note that the share capital increase may well help in solving financial issues. Contributions by the society can in no way be considered a profit, and therefore exempt from taxes. In addition, the introduction of additional funds will not lead to the emergence of new costs in the form of interest on loans, rents and so on.

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