What is the authorized capital of the enterprise. What is the share capital for?

There is an authorized capital. Its presence as part of the company's property is a requirement of the legislation of the Russian Federation. The formation of the appropriate capital has quite a few nuances. When solving this problem, it is necessary to follow the norms of the law and take into account the specifics of a particular business entity. Why do you need share capital for a company? How is it formed and corrected?

What is authorized capital?

Before talking about how the formation of the authorized capital of the company is carried out, let's study in more detail the essence of this financial element. What are the most popular views of economists regarding its definition?

The authorized capital is traditionally understood as the amount of fixed assets and current assets owned by the enterprise and reflecting, as a rule, the amount of money invested in the business.

It should be noted that the civil legislation of the Russian Federation prescribes to distinguish the authorized capital from other funds similar in purpose. Such as, for example, share capital (formed in partnerships), mutual fund (used in cooperatives). Actually, the authorized capital characterizes the activities of business entities - JSC and LLC. The marked types of funds are distinguished by status and purpose. So, the share capital is generally similar to the authorized capital, but they differ significantly according to such a criterion as the liability of co-investors for the obligations of the company.

Authorized capital - part own funds firms, which may also be represented by borrowed cash flows. Along with it, in the structure of the company's own funds there are additional, reserve funds, as well as retained earnings of the organization. What are the financial elements that are included together with the considered part of the organization's own funds?

Additional capital is a combination of:

sums of money reflecting the revaluation of fixed assets;
issuance proceeds of a business entity;
property received by the company free of charge;
monetary amounts reflecting budget allocations.

Reserve capital is a cash fund, the purpose of which is the urgent fulfillment of credit and other obligations of the company in case of a shortage working capital, the imposition of penalties on it or the emergence of a difficult market situation. For some firms, education reserve fund necessarily - for example, for AO. Eligible businesses must allocate at least 15% of the authorized capital to the reserve fund.

Retained earnings are part of the cash generated after the company receives income and makes all the necessary payments. This resource can be used to form various corporate funds, invest in business. Retained earnings can be cashed out at the request of the owner of the company.

Authorized capital functions

Another aspect that will be useful to consider before examining the procedure for the formation of authorized capital is its functions. Experts highlight the following list of them.

First, it is an investment function. The authorized capital ensures turnover financial resources allocated for the purchase of various resources needed for the business.

Secondly, it is a reserve function. It involves the formation of funds in the structure of the company's assets, through which certain payments can be made in case of a lack of turnover - for example, for loans or preferred shares.

Thirdly, it is a structural-distributive function. It involves the distribution of the firm's profits among investors based on their share, primarily in authorized capital companies.

What is included in the authorized capital?

Now let's study how the formation of the authorized capital is carried out. The first question that will interest us is: what is included in the corresponding enterprise fund, what resources can it consist of? The formation of the authorized capital is possible practically at the expense of any assets characterized by monetary value and liquidity. It could be cash securities, property.

At the same time, the assessment of their value and at the same time the value of the contribution of a particular investor can be carried out both on the basis of an agreement between him and partners, and in accordance with the norms established by law. In the second case, the assessment of the value of assets forming the authorized capital can be carried out with the involvement of external experts.

In general, the sources of resources from which the main financial fund of an enterprise can be formed can be classified into 2 main categories: own and borrowed. But it should be noted that this classification should be considered separately from the assets and liabilities of the firm. That is, outside the distribution of the entire capital of the organization to its own and borrowed. The first is characterized by reserve, accumulative, trust funds, retained earnings, rental income, depreciation compensation. Borrowed sources include credit funds - short-term or long-term. The authorized capital can be formed at the expense of actually own (owned by the founder or investor) or borrowed (issued by the entrepreneur on credit) funds.

Thus, on formal grounds, the authorized capital cannot be borrowed, since credit cash issued to the organization form its debt obligations. In turn, the authorized capital, as we noted above, is just the same source of repayment of the company's debts.

Requirements for the formation of authorized funds

In the legislation of the Russian Federation, there are a number of requirements that the formation of the authorized capital of an enterprise must comply with. First of all - financial. Thus, the minimum amount of authorized capital must correspond to:

10 thousand rubles, if the company is an LLC or a non-public joint-stock company;
100 thousand rubles if the company is a public joint stock company.

If a we are talking on the formation of the authorized capital of a state-owned enterprise, then its minimum value should be 5 thousand minimum wages. In municipal enterprises, the corresponding capital must be at least 1,000 minimum wages. The formation of the authorized capital of the bank involves investing at least 300 million rubles in its composition.

As we noted above, the resources for the formation of the relevant funds can be any assets that have a monetary value. However, there are a number of nuances that characterize investing in the minimum authorized capital established for business entities. The sources of its formation, if we are talking about an LLC, can only be presented in the form of cash.

The minimum capital of an LLC is 10 thousand rubles, and it must be deposited into the company's current account in rubles. In turn, if it is necessary to increase the authorized capital, the sources for the formation of its additional volume can be not only monetary, but also presented in the form of other resources - movable or immovable property.

It would be useful to study in more detail how their monetary equivalent is determined when it comes to the formation of the authorized capital of an LLC - as one of the most common legal forms business in the Russian Federation.

Estimation of the value of the property forming the authorized capital

In accordance with the current norms of the legislation of the Russian Federation, regardless of the value of the property that is supposed to be included in the structure of the authorized capital of an LLC, an external expert must be involved in its assessment. It can be noted that earlier in Russian legal acts there was a rule according to which an appeal to an appraiser was required only if the value of the property, which is supposed to form the authorized capital of the organization, exceeds 20 thousand rubles.

Now the law has changed. It should be noted that the founders of an LLC are not entitled to overestimate the value of the property that is supposed to be included in the structure of the authorized capital, relative to the indicator determined by the appraiser. In practice, the legislative innovation under consideration means that it is more profitable for many firms to increase the authorized capital, as in the case of ensuring its minimum amount, at the expense of funds - since the services of an appraiser, as a rule, are quite expensive.

We also note that the Civil Code spells out liability mechanisms in case the founders of the LLC and the appraiser agree on an unjustified increase in the value of the property being valued.

The procedure for the formation of the initial authorized capital

We will study some practical nuances that characterize the procedure for the formation of authorized capital.

Again, it will be useful to consider them in the context of establishing an LLC as one of the most popular legal forms of doing business in Russia. Before an LLC is registered, it is not necessary to form an authorized capital. In principle, it will not be a violation of the law to pay it in advance - but it is better to make sure that the Federal Tax Service correctly enters data about the company into its registers, and only after that form an appropriate financial fund. Moreover, when forming the authorized capital, the founder of an LLC may not be particularly in a hurry - he has 4 months from the date of its registration to deposit the required amount of funds to the organization's settlement account.

In general, the procedures for the formation of the considered financial fund and in AO. Formation of the authorized capital joint-stock company it is not necessary to carry out before the state registration of the company. But as soon as the Federal Tax Service of the Russian Federation enters information about the company into its registers, within 3 months the founders of the company must deposit 50% of the required amount of funds to form the authorized capital to the current account, the rest - within the next 9 months.

Adjustment of the amount of the authorized capital

So, we have studied the essence of the statutory funds of firms, discussed how they are formed. The change in the authorized capital is an aspect that may also be of interest to us. Let's consider it.

A change in the authorized capital by increasing or decreasing it can be carried out by the founders of the company upon studying the results of business development during the year. In order to adjust the amount of the corresponding capital, it is necessary to make changes to the constituent sources.

An important nuance: in the process of reducing the size of the authorized capital, the interests of creditors should not suffer. Thus, in accordance with the legislation of the Russian Federation, the founders of a JSC must warn creditors that the company's authorized capital will be reduced in writing. At the same time, the latter have the right to demand that the company repay loans ahead of schedule or compensate for possible losses in connection with the adjustment of the value of the relevant funds.

In this connection, it may be necessary to carry out the procedure in question? The fact is that the initial formation of the authorized capital of companies does not always reflect the specifics of the segment in which the business is to be developed. In some cases, it may be necessary to attract additional funding due to a lack of working capital. Potential creditors can assess the solvency of a business based on the size of its authorized capital. If it turns out to be insufficient, the corresponding funds will have to be increased. In turn, a decrease in the authorized capital is possible if, for example, the volume net assets firms is insufficient and is less than, in fact, the size of the considered financial funds.

Specifics of mutual and budget authorized funds

Having studied what constitutes commercial authorized capital and its formation, we can consider the specifics of funds of a similar purpose, but characterizing the activities of enterprises with a different status. For example, production cooperatives, as well as state and municipal structures.

As for the former, mutual funds are formed in them. The main source of their education is the contributions of the cooperative members. It can be noted that part of the mutual funds must be formed by the time of state registration of an economic entity. The remaining amount of contributions must be paid into the structure of the relevant cooperative fund within a year after entering information about the cooperative in state registers.

When state and municipal enterprises are established, an appropriate statutory fund is formed. Its structure is determined by the owner of the business entity. Paid statutory fund budget enterprise prior to its state registration. If it is unitary, then the corresponding capital of the economic entity cannot be distributed among any shares. The size of the authorized capital of a budgetary enterprise is fixed in the charter of the organization. As we noted above, its minimum value cannot exceed 5,000 minimum wages if a state-owned enterprise is being established, or 1,000 if it is a municipal structure.

If there is a need to increase or decrease the size of the authorized capital of the enterprise - this procedure must be agreed with the competent authority. The change in the size of the corresponding capital can be carried out at the expense of various sources, for example, by including any new resources in the structure of its property or by using the profit received by the state enterprise.

As in the case of a change in the size of the authorized capital of a business entity, the creditors of the budgetary structure should be warned about the adjustment of the size of the relevant fund. It can also be noted that the amount of net assets of a state enterprise should not be inferior to the size of its authorized capital.

Authorized capital accounting

Another the most important aspect, which characterizes the use by the firm of such financial resource, as authorized capital - accounting for the formation of authorized capital in the accounting department of the organization. It is carried out using the following algorithm.

So, if we need to take into account such a procedure as the formation of authorized capital, the accounting department uses postings mainly using accounts 75 and 80. How? Account 80 is used to reflect data on the status and cash flow related to the authorized capital or its analogues, such as a savings fund. Score 80 is passive. It is assumed that its balance will correspond to the value of the considered financial resource, established upon the fact of such a procedure as the initial formation of the authorized capital. Documents in which information about the establishment of the company is recorded must contain data on the amount of the corresponding capital.

Entries using account 80 are made not only in the process of formation of the statutory fund, but also when it is adjusted - by increasing or decreasing. At the same time, for a legitimate change in such a resource as the authorized capital, accounting for the formation of the authorized capital and the adjustments made presupposes the preliminary introduction of the necessary amendments to the constituent documents of the company. Only on condition that they are produced, the accountant starts work with an account of 80. Information on it can be used by the founders of the company in order to track the dynamics of the formation of the Criminal Code.

As we noted above, the payment of the authorized capital of the company is carried out upon the state registration of the latter. As soon as this procedure has been carried out, and also provided that the constituent documents are in order, the accountant needs to apply the entries on the credit of account 80 and the debit of account 75 (when using subaccount 75-1). The fact that the contributions of the founders were at the disposal of the company is also recorded on the credit of account 75 and the debits of those accounts that are related to the accounting of values.

These are the main nuances that characterize the accounting for the formation of authorized capital. It must be carried out correctly, since it involves recording data on the most important financial transactions in terms of acceptance management decisions enterprise management.

Summary

The authorized capital is one of the key financial indicators of the company. It is included in the structure of the organization's own funds. But it is actually formed earlier than the rest - by investing the funds of the founders in the capital structure of the company after state registration, and in cases stipulated by law - before it in the prescribed volumes.

The authorized capital may be important in terms of assessing the solvency of the company by the creditor, the prospects for investments in the business by the investor, establishing partnerships between the management of the company and other market participants. The rules for its formation depend on the specific type of business entity. The formation of the authorized capital of a bank may differ significantly from the corresponding procedure, which characterizes the formation of the corresponding fund of an LLC, partnership, cooperative, state or municipal enterprise.

For different types of firms, special requirements are established for the size of the authorized capital, the time of its desired payment. It is important to carry out correct accounting of the movement of funds on accounts reflecting transactions with authorized capital. The formation and change of the relevant funds should be accompanied by the timely payment necessary information in the founding documents of the company. In cases specified by law, the adjustment of the amount of the authorized capital should be carried out taking into account the interests of the company's creditors.

Represents the initial funds invested by all founders in order to ensure the functioning of the enterprise. Securities, property rights expressed in monetary terms can act as such funds.

issues arising from the sale of previously contributed shares at a price exceeding their nominal value;
and capabilities of the company, which entailed an additional issue of shares;
an increase in the capitalization of an enterprise after its revaluation, for example, due to an increase in the cost of basic non-monetary investments;
the occurrence of an exchange rate difference that may appear in the authorized capital from funds generated by the currency of another state.

The resulting amount of additional capital is usually used to cover losses. The minimum or maximum amount of additional capital is not regulated by law in any way.

Revaluation of non-current assets and Extra capital video topic below:

Statutory warehouse

The authorized share capital is formed by organizations that regulate their activities only by constituent documents. According to the form of business organization, this can be or. The amount of the share capital is formed by the shares of the founders of the enterprise.

The authorized share capital is called the real capital necessary for the functioning of the enterprise. The share capital is part of the total assets of the enterprise and often differs from its actual value.

The difference is that the authorized share capital is formed only by the funds of the participants of the enterprise - the object of public relations, and its amount not only passes through the balance sheet of the enterprise, but is also reflected in founding documents. Shared capital funds, expressed in monetary terms, are not saved separately. They are depersonalized and stored on correspondent accounts along with other receipts.

The main one is to ensure the functioning of the enterprise during its formation and protection of the rights of creditors. The share capital performs a kind of guarantee function. When the founders of the enterprise are obliged to notify the creditors, and they, in turn, have the right to demand early repayment of credit funds.
And one more function of the share capital is the right-determining one. According to the share of participation, the right to manage the enterprise of each of its participants is determined and according to it.

According to the legislation Russian Federation the end of the second year and subsequent financial reporting periods must give amounts not less than those indicated in the authorized capital. Otherwise the society is obliged to start .

Composition of equity

Ratio of UK and AC

Traditionally, it is believed that the reserve capital must be formed by enterprises that plan to conduct the most risk types activities. For example, these are JSCs, especially those operating in the foreign economic sphere of activity. Contributions to the reserve fund are made from profits.

The minimum amount of reserve capital for an LLC must be 5% of the amount of the authorized capital, deductions must continue until a ratio of 25% of the authorized capital is reached.

An economic entity can register a business either as an entrepreneur or by creating a legal entity. In the latter case, it is necessary to follow the procedure established by law for the establishment of an organization. important place in this process is given to the formation of the initial funds of the new company, which are called the authorized capital of the LLC.

The authorized capital of an LLC represents the organization's own property, formed with the help of contributions, on the basis of the parts fixed in the company's constituent documents.

The obligation of the owners of the company to create this capital is enshrined in the provisions of regulations and without it it is impossible to register the company with the Federal Tax Service.

Thus, the authorized capital of an LLC is a part of the company's funds, which are its property, using which the company will carry out its activities in the future. The firm can also raise borrowed funds, but the law requires a mandatory share of the contributed capital.

For the owners of the organization, the authorized capital also shows the declared funds, what they risk when making business decisions, as well as the limit value of their liability for debts during the operation of the company.

The size of the authorized capital must be reflected in the charter of the economic entity, as well as while the company exists, and in financial statements enterprises. The amount of property and funds in the capital must be expressed only in rubles.

It also requires registration of the company's charter. Based on this, if there is a change in this source of company funds, it must be accompanied by the necessary changes in the subject's information in the Unified State Register of Legal Entities and constituent documents.

The creation of capital is carried out by the participants of the company, the source can be:

Property objects.
Intangible assets (IA),
Cash, etc.

Under certain conditions established by law, the authorized capital of an LLC must be created only in monetary amounts that must be paid by the owners either to the cashier or to opened by the company checking account. Having entered the company's accounts, these funds may not be there.

Attention! The management of the company, after registration, can dispose of these funds, since they cease to belong to the owners, but are already the property of the enterprise.

The property used as a contribution to capital is not the income of the established company, and therefore it should not be subject to income tax.

What is the time period for funds

Previously, the period during which the owners of the company must use the funds as contributions to the authorized capital was not fixed at the legislative level. This period was reflected in the constituent documents along with its full amount.

Currently regulations a period is set during which the owners must transfer their shares. It is four months from the date of registration of the company with the tax authorities.

At the same time, the formation of such capital can be carried out in stages, that is, all four months in arbitrary parts. The legislation only requires that four months after receiving the OGRN extract, the founders have no debt to the company for the creation of authorized capital.

If several persons act as the owners of the company, and by the deadline established by law, one of them has not contributed his share, other founders receive the right to sell his share of the contribution to other persons.

Also, do not forget that if 4 months after the registration of the company, the owners still have debts on contributions to capital formation, then according to the Civil Code of the Russian Federation, the company must be liquidated.

The amount of the authorized capital of LLC

When created new company, the founders determine the amount of its capital independently. There is one restriction that must be strictly observed - the minimum amount of authorized capital. The minimum amount of the authorized capital of an LLC has not changed since 2017.

It is fixed in the amount of 10,000 rubles. This size is determined for simple business entities. If the future company plans to conduct insurance, betting activities, etc., they may have their own minimum amounts of capital.

When choosing the amount of capital, owners should keep in mind that the profit for the year must not be less than the established amount of capital. This rule is valid for two years after the organization of the company.

Then a comparison of net assets with equity should be made. In this case, the first cannot be less than the second. In case of violation of this provision, the FTS body can single-handedly decide on liquidation.

buchproffi

Important! In the case where one of the owners has a share of more than 50%, then the addition of funds from him will not be considered the income of the company, and they will not need to be taxed. So, for example, with two participants, the shares can be distributed as 49 and 51%.

Application procedure

Any property can be used to create the authorized capital. What exactly should be prescribed in the statutory documents of the organization. The Civil Code establishes one restriction on the process of creating authorized capital. So, if it is formed in the minimum amount of 10,000 rubles, then its payment should be made only in money. At the same time, it does not matter whether they will be paid in cash or by bank transfer.

If funds are deposited non-cash, then this requires the preliminary opening of a current account in one of the banks. This can be done immediately upon registration (in this case, a temporary account is opened first, and after registration - a permanent one). Or after the procedure, you can personally contact the selected institution at any time.

The transfer of funds in this case will be carried out by crediting from the bank account of an individual or legal entity, which are the owners, to the account number of the created organization. In the payment order, in the purpose of the payment, it is written that this is a contribution of funds to the authorized capital.

Also, a citizen can contact the bank where the account is registered with the company and deposit cash directly to the current account using the cash deposit announcement. In this case, this will also be considered a non-cash deposit.

If funds are deposited into the company's cash desk, then it must be remembered that the cash limit rule is valid immediately from the date the organization was created. Therefore, if the order on the limit was not immediately accepted, then the money must be immediately transferred to the current account, otherwise it will be a violation of cash register operations.

When depositing cash, it is drawn up, where the contribution to the authorized capital is indicated in the base column.

Attention! If the firm is organized by several persons, then the total amount of capital must be divided among them according to shares, which may be fractional. Based on the size of the shares, the owners receive votes to manage the organization.

If the LLC includes several participants, then it will be more convenient to establish the amount of the authorized capital in proportion to the number of owners. For example, three persons create an LLC with a capital of 30,000 rubles. When dividing it by 3, it turns out that everyone must contribute a share of 10,000 rubles.

Change in authorized capital

Increasing order

In the process of activity, the founders of the company may decide to increase the authorized capital.

This can be done in one of the following situations:

A new owner wants to enter the organization, and he contributes his part of the capital;
The company wants to engage in a new direction of activity, and for this it is necessary to increase the authorized capital;
The amount of capital must comply with the requirements of the law;
One founder wants to have a larger share in the capital;
Partners (investors, creditors) require an increase in capital.

The authorized capital can be made larger by adding additional funds, or using the property available in the organization.

An increase is allowed only when the authorized capital is formed and is equal to that stated in the statutory documents, the share of each of the owners is equal to the designated one.

It is allowed to enter a participant only when a direct prohibition on adding third parties to the founders of the company is not included in the constituent documents of the company. If this is not the case, then any person has the right to issue an application addressed to the director.

The document must contain a request to accept him as an owner, as well as the size of the share he wants to form, the method of depositing funds, the duration of this event.

If it is decided to carry out an increase in the amount of capital by adding additional funds, this can be done either by each owner or by one person alone. In the first case, everyone must add the same amounts so that the final ratio of shares in the capital does not change. In order to make such a decision, it is imperative to convene a general meeting of the founders.

If the only participant wants to make the share larger, he draws up a request addressed to the head, indicating the size of the final share, the method of adding new funds.

Attention! If it is decided to increase capital by adding funds or property of the company, this must be done in equal volumes so that the percentage of shares of all owners does not change. The property for increase is withdrawn from the net assets of the organization only after the annual meeting has adopted the accounting statements for the past year.

Decreasing Order

It is allowed to reduce the total amount of the authorized capital only if the share of each participant is reduced in equal proportion. This means that the overall share ratio should not change after that. The part that will be withdrawn from the capital after the reduction must be transferred back to the founders.

It is impossible to reduce the authorized capital of an LLC in order to avoid covering the debts of the organization. Before starting the procedure, participants must provide information that each creditor of the company has been notified of the reduction. In this case, any of them may require the company to repay the debt.

The organization can carry out a decrease in the authorized capital through the issuance of cash, or by withdrawing part of the property. At the same time, in any of the chosen ways, personal income tax will need to be calculated and paid on the received share of property or funds. The Ministry of Finance takes this side in its recommendations. However, there are many available arbitrage practice when during the proceedings the court stood up both on one side and on the other.

The law provides for several cases in the event of which the organization is obliged to carry out the reduction procedure, these include:

The size of the company's net assets fell below the size of the authorized capital;
Within a year from the moment one of the participants left, the other founders could not divide or redeem his share.

buchproffi

Important! The decision to reduce the capital must be taken at the general meeting of participants by at least 2/3 of the votes. The only member of the society makes such a decision independently.

Definition

Minimum authorized capital in the Russian Federation

Accounting authorized capital

Increase authorized capital OOO

Increasing the authorized capital of LLC at the expense of the Company's property

Increasing the authorized capital of the LLC due to additional contributions of the Participants

Reduction of the authorized capital of a joint-stock company (JSC)

Authorized capital — This the amount of funds initially invested by the owners to ensure the company's statutory activities; statutory determines the minimum size of the property of a legal entity. a person who guarantees the interests of its borrowers.

The organizational and legal form of capital, the amount of which is determined by the charter (constituent documents) or legislation. Includes: the nominal value of the issued shares, the amount of investments of public funds or private shares, transfers to the balance of the established firms buildings, structures, equipment, material assets, the right to use natural resources. In the UK. included price fixed and working capital. A contribution to the Criminal Code can be made not only in the form of cash, but also in the form of property, in the form of buildings, land, and so on. objects of intellectual property: patents, licenses, projects. All contributions made are evaluated and credited to the balance sheet of the newly created enterprise. At to. represents that property by which the economic subject is responsible for the activity. Uk can increase as the business develops at the expense of profits or additional contributions from the founders, and in a joint-stock company through the sale of additionally issued shares. In accordance with federal law RF"On joint-stock companies" dated November 24, 1995. The capital stock of the company is made up of the nominal value of the shares of the company acquired by the shareholders. The company’s capital determines the minimum size of the company’s property that guarantees its interests borrowers. Minimum open society must be at least 1,000 times the amount minimum size wages set by the federal law on the date of registration of the company, and closed society. at least one hundred times the minimum amount payment labor established by the federal law on the date of state registration of the company.

The minimum amount of the authorized capital in Russian Federation

To calculate the minimum authorized capital, the minimum wage is applied. The minimum amount of the authorized capital can also be specified in a fixed amount of money.

The minimum amount of the authorized capital (fund) is:

for a society with limited liability— 10,000 rubles

for closed joint stock company- 100 minimum wages

for open joint-stock company (JSC)- 1000 minimum wage

for folk enterprises- 1000 minimum wage

for the state enterprises– 5000 minimum wage

A contribution to the authorized capital may be cash, securities, various material assets or property rights having a monetary value. For state registration, at least half of the authorized capital must be paid. For a joint-stock company, state registration is allowed without payment authorized capital, and at least 50% of the authorized capital must be paid within three months from the date of state registration, and full payment must take place within one year from the date of state registration.

If the amount of the property contribution is more than 200 minimum wages, then an independent appraiser's conclusion is required on cost transferred property. In other cases, the property is valued at the contractual value.

Founders do not have the right to change the type of transferred property, its value or the procedure for transfer without changing the constituent documents. When leaving the company, a participant ( founder) its share in the authorized capital is reimbursed no later than 6 months after the end of the budget year. The right of participants in a limited liability company to withdraw must be enshrined in the charter, otherwise withdrawal is not allowed.

For state and municipal enterprises in the Russian Federation, the analogue of the concept of authorized capital is the Authorized Fund.

Authorized capital accounting

The authorized capital is the main source of the formation of the enterprise's own funds, which it needs to fulfill its statutory obligations.

Currently depending on the form companies commercial enterprise the concept of that part of equity, the amount of which is indicated in the constituent documents, is implemented as follows:

♦ the authorized capital of business companies (joint stock companies and companies with limited or additional responsibility);

♦ statutory fund of state and municipal unitary enterprises;

♦ share capital of business partnerships;

♦ share fund of production and consumer cooperatives.

The procedure for accounting for the authorized capital at Russian enterprises is regulated by:

♦ Federal Law No. 208-FZ of December 26, 1995 (as amended) “On Joint Stock Companies”. According to this law, the authorized capital is made up of the nominal value of the company's shares acquired by the shareholders. The authorized capital of the company determines the minimum amount of the company's property that guarantees the interests of its borrowers;

♦ Federal Law No. 14-FZ of February 8, 1998 (as amended on December 29, 2004) “On Limited Liability Companies”;

♦ Federal Law No. 161-FZ of November 14, 2002 “On State and Municipal Unitary Enterprises”.

The authorized capital is made up of the nominal value of the shares of its participants. The authorized capital of the company determines the minimum size of the company's property, which guarantees the interests of its borrowers.

To account for the authorized capital, account 80 “Authorized capital” is used, passive, balance sheet, and for settlements with founders (participants) - account 75 “Settlements with founders”, an account with active and passive sub-accounts, balance sheet.

Analytical accounting on account 80 "Authorized capital" is organized in such a way as to ensure the formation of information on the founders of the company, stages of capital formation and types of shares.

Analytical accounting on account 75 "Settlements with the founders" is carried out for each founder of the enterprise.

Entries on account 80 "Authorized capital" are made during the formation of the authorized capital, as well as in cases of increase and decrease in capital only after making appropriate changes to the constituent documents of the enterprise in accordance with the requirements of the current legislation.

The amount of the authorized capital is reflected in the accounting registers only after the registration of the statutory documents. The value of the authorized capital, reflected in the balance sheet of the enterprise, must correspond to the amounts indicated in the constituent documents.

At the time of registration, the authorized capital must be paid at least half, the remaining part must be paid within a year from the date of registration. If this requirement is not met, the company must declare a decrease in the authorized capital and register its decrease or terminate its activities through liquidation. In case of incomplete payment within the established period, the share is placed at the disposal of the joint-stock company (JSC) (JSC), and the property contributed as payment for the shares is not returned.

After the state registration of the enterprise, its authorized capital for the amount fixed in the constituent documents is reflected in the accounting entries in the accounts.

Account 81 "Own shares (shares)" is intended for generalization information on the presence and movement of own shares redeemed by the joint-stock company from shareholders for their subsequent resale or cancellation. Other business companies and partnerships use this account to account for the share of a participant acquired by the company or partnership itself for transfer to other participants or third parties.

In the economic practice of joint-stock companies, situations often arise when, for one reason or another, with different purposes redeem their own shares from shareholders (participants).

For example, an open (AO) may do so (subject to legal procedures and restrictions) to:

♦ temporarily reducing the number of those circulating on the stock market in order to increase their prices;

♦ counteracting attempts by unfriendly structures to gain access to the decision-making process by buying up the company's voting shares;

♦ changes in the balance of power at the general meeting of shareholders (shares on the company's balance sheet do not take part in voting);

♦ subsequent attraction of investments by sales repurchased shares at a higher price or reduction of the authorized capital by canceling them, etc.

In the cases established by law, the redemption of shares must be carried out by the joint-stock company at the request of its shareholders.

A limited liability company may acquire shares (parts of shares) in its authorized capital only in cases provided for by Federal Law No. 14-FZ of February 8, 1998 "On Limited Liability Companies".

Acquisition and sale by the company of its own shares (stakes) are reflected according to the same rules as the shares (stakes) of third-party companies, i.e. in the amount of actual costs and income regardless of face value.

When a joint-stock or other company (partnership) buys back from a shareholder (participant) the shares (shares) belonging to him in accounting for the amount of actual expenses entries are made on the debit of account 81 “Own shares (shares)” and on the loan of cash accounts.

Cancellation of own shares repurchased by the joint-stock company is carried out as follows.

For the nominal value of the repurchased shares, after the company has completed all the prescribed procedures, accounting entries are made in the accounting accounts.

The minimum authorized capital established by the Civil Code of the Russian Federation and Federal Law 208-FZ is 100 MMOT (minimum monthly wage) for closed joint-stock companies and 1000 MMOT for open joint-stock companies.

Evaluation of non-monetary contributions of participants to the authorized capital is made by agreement between the founders. To assess the non-monetary contribution of the participant, it is necessary to involve an independent appraiser in accordance with the Federal Law of August 7, 2001 No. 120-FZ. It does not matter whether the nominal value of the purchased shares exceeds 200 times the minimum wage. The value of the monetary valuation of property made by the founders of the company and the board of directors (supervisory board) of the company cannot be higher than the value of the valuation made by an independent appraiser.

When changing the authorized capital, it must be re-registered in accordance with the procedure established by law. The increase and decrease in the authorized (share) capital, made in accordance with the established procedure, are reflected in the accounting and financial statements after the relevant changes are made to the constituent documents.

It is necessary to notify borrowers when making a decision to reduce the authorized capital (in this case, it should not become less than the minimum). The borrower may demand from the enterprise the termination or early fulfillment of obligations and compensation for losses.

According to Art. 99 of the Civil Code of the Russian Federation, if at the end of the second and each subsequent fiscal year the value of the company's net assets turns out to be less than the authorized capital, the company is obliged to declare and register in the prescribed manner the decrease in its authorized capital.

Pure assets is the value determined by subtracting from the sum assets enterprise, accepted for calculation, the amount of its obligations, accepted for calculation in accordance with the joint order of the Ministry of Finance of Russia No. 71 and the Federal Securities Commission No. 149 dated August 5, 1996 "On the procedure for assessing the value of net assets of joint-stock companies."

If the minimum amount of the authorized capital exceeds the amount of net assets, the company must be liquidated.

If the decision to reduce the authorized capital or liquidate the company has not been made, its shareholders, borrowers, as well as bodies authorized by the state, have the right to demand the liquidation of the company in the prescribed manner.

Department of Accounting and Reporting Methodology ministries of finance The Russian Federation clarified that value added tax on acquired valuables should be included in the calculation of the net assets of a joint stock company (Letter min fina RF dated April 8, 2002 No. 14/125).

Accounting for the authorized capital in limited liability companies (LLCs) is maintained in accordance with Federal Law No. 14-FZ of February 8, 1998 (as amended on December 29, 2004).

An LLC does not issue shares, unlike joint-stock companies. The minimum authorized capital, according to the Civil Code of the Russian Federation and Law No. 14-FZ, is 100 MMOT. Cash deposits of foreign investors in the accounting of an LLC, as well as in a JSC, are subject to crediting in the ruble equivalent. This takes into account the exchange rate difference.

Shared capital is a set of contributions of participants full partnership or limited partnership contributed for the exercise of its economic activity. The contribution can be money, securities, other things or property rights having a monetary value. The assessment is made by agreement of the founders (participants). According to the Civil Code of the Russian Federation, business partnerships as legal entities can be formed in the form of general partnerships and limited partnerships.

In accordance with Art. 73 of the Civil Code of the Russian Federation, participants in a general partnership are required to make at least 50% of their contributions to the share capital within 30 days after the state registration of the enterprise. The rest must be paid within the time limits set. founding agreement. The minimum amount of share capital of the Civil Code of the Russian Federation is not regulated.

To account for the share capital, account 80 “Authorized (share) capital” is used, passive, balance sheet.

Property created at the expense of the contributions of the founders (participants), as well as produced and acquired by the partnership in process his activities belongs to him by right of ownership. Profit partnership and its losses are distributed among the participants in proportion to their contributions.

If, as a result of the unprofitable activity of a general partnership, the value of its net assets becomes less than the share capital, then the partnership received later cannot be distributed among the participants until the value of the net assets exceeds the size of the share capital.

Unitary - state or municipal enterprise, which is commercial organization, not endowed with the right of ownership to the property assigned to it by the owner (property is indivisible and cannot be distributed among deposits).

The authorized capital is fully paid by the owner before state registration.

State and municipal unitary enterprises use account 75 “Settlements with founders” to account for all types of settlements with state bodies and local governments authorized to create them.

Unitary enterprises use subaccount 75-1 “Settlements on contributions to the authorized (share) capital” to account for settlements with government agency or by a local self-government body for property transferred to the balance on the right of economic management or operational management (when creating an enterprise, replenishing its working capital, seizing property). These enterprises call this sub-account "Calculations on allocated property". Accounting records for it are made in the manner similar to the procedure for accounting for settlements on contributions to the authorized (reserve) capital.

According to Art. 113 of the Civil Code of the Russian Federation, a unitary enterprise is liable for its obligations with all its property.

The size of the authorized capital must be at least 1000 MMOT. Property unitary enterprise belongs to him on the right of economic management or operational management. It is not distributed among deposits, shares, shares, including employees of the enterprise.

Prior to state registration, the authorized capital of a unitary enterprise must be fully paid by the owner. If at the end fiscal year the authorized capital of a unitary enterprise operating on the basis of economic management becomes more than the amount of net assets, then it must be reduced to this amount.

Commercial enterprises and individual businessmen can conduct commercial and other activities that do not contradict the law under simple partnership agreements. In accordance with Art. 1041-1054 of the Civil Code of the Russian Federation of a simple partnership (or treaty on joint activities) involves the connection by partners of their contributions and their joint activities without forming legal entity. This form of interaction does not legally require the formation of authorized (share) capital. Each partner receives profits and covers losses in accordance with the concluded agreement (most often in proportion to contributions).

Accounting for activities under a simple partnership agreement is carried out on the basis of the Regulations on accounting « information on participation in joint activities” (PBU 20/03), approved by order of the Ministry of Finance of Russia dated November 24, 2003, No. Yu5n.

Account 80 is used to summarize information on the status and movement of contributions to common property under a simple partnership agreement. In this case, account 80 is called "Contributions of comrades."

Analytical accounting on account 80 "Contributions of comrades" is maintained for each simple partnership agreement and each participant agreements.

Authorized capital production cooperative called a mutual fund. Production cooperatives in accordance with Art. 107-112 of the Civil Code of the Russian Federation are organized for joint production activities citizens and legal persons. This activity is based on cash participation and involves the association of share contribution enterprises. By the time of state registration of a production cooperative, its members are required to pay at least 10% of the share contribution, and they can pay the rest of it within a year from the date of registration.

The minimum size of a share contribution in a production cooperative is not established by the Civil Code of the Russian Federation.

The property owned by the cooperative is divided into shares of its members in accordance with the charter. Part of the property may constitute an indivisible fund.

According to Art. 108 of the Civil Code of the Russian Federation, the amount and conditions of subsidiary liability of members of a production cooperative for its debts determined by its statute. Recovery on own debts a member of a cooperative is allowed only if there is a shortage of his other property. This recovery cannot be directed to an indivisible fund.

Increasing the authorized capital of LLC

An increase in the authorized capital of an LLC can be carried out in connection with:

1. lack of working capital. The funds contributed to the authorized capital of the Company can be used for any financial and economic needs of the enterprise and, in addition, contributions to the authorized capital are not taxed taxes such as, tax on the Additional cost and upon receipt of gratuitous funds.

2. license requirements. To receive certain licenses and permits to conduct activities, the legislator establishes certain requirements for the size of the authorized capital.

3. the entry of a third party into the Membership of the Company. By making an additional contribution to the authorized capital in this way, a third party acquires the rights and obligations of a member of the Company.

Not every Company can increase its authorized capital. At the time of the decision to increase the authorized capital, the following conditions must be met:

fully paid up initial share capital, even if one year has not elapsed ( stipulated by the Treaty on establishment or decision on establishment) from the moment of state registration. In this case, the founders simply need to pay off their debt on payment of the authorized capital;

the amount by which the authorized capital is increased at the expense of the Company's property must not exceed the difference between the value of the company's net assets and the amount of the authorized capital and reserve fund of the company;

at the end of the second and each subsequent fiscal year, the value of the Company's net assets must not be less than its authorized capital. Otherwise, the Company is generally obliged to announce the reduction of its authorized capital to an amount not exceeding the value of its net assets, and register such a decrease;

at the end of the second and each subsequent fiscal year, the value of the Company's net assets must not be less than the minimum authorized capital established at the time of the Company's state registration. Otherwise, the Company is subject to liquidation.

To what extent can the authorized capital be increased? There are no restrictions in the legislation on the maximum size of the authorized capital of a Limited Liability Company. In some cases, it may be necessary to obtain permission or notification from the competition authority. For example, when a third party acquires a stake in the authorized capital of the Company, giving, together with the available votes, more than 20% of the votes at the General Meeting of Participants, or when transferring property as a contribution to the authorized capital, amounting to more than 10% of the book value of fixed production assets and intangible assets transferring person.

An increase in the authorized capital of an LLC can be carried out:

At the expense of the Company's property;

By making additional contributions of the Members of the Company;

Due to deposits of third parties accepted by the Company

Increasing the authorized capital of LLC at the expense of the Company's property

1. Making a decision to increase the authorized capital at the expense of the Company's property

The decision to increase the charter capital of the company at the expense of the company's property can only be made on the basis of the financial statements for the year preceding the year during which such a decision was made.

The increase in the authorized capital of the company at the expense of its property is carried out by a decision of the general meeting of the company's participants, adopted by a majority of at least two-thirds of the votes of the total number of votes of the company's participants, unless the need for a larger number of votes to make such a decision is provided for by the charter of the company.

On increasing the authorized capital of the Company. The decision indicates the amount by which the authorized capital is increased, and the source of formation of the authorized capital.

On approval of the distribution of shares in the authorized capital between the members of the Company. The ratio of shares between the members of the Company does not change.

On amendments to the Company's charter (approval of amendments to the charter or approval new edition charter).

2. Formation of a package of documents for registration of an increase in the authorized capital:

OSU protocol (or decision sole member)

The balance sheet for the previous year - a copy, bound and certified by the seal and signature of the director

Request for a copy of the charter - relevant only for Moscow

Receipt of payment of the fee for issuing a copy of the charter (400 rubles) - relevant only for Moscow

3. State registration of an increase in the authorized capital

Documents for state registration of an increase in the authorized capital at the expense of the Company's property are submitted to the registering authority within a month from the date of the decision.

Increasing the authorized capital of the LLC due to additional contributions of the Participants

Additional contributions to the authorized capital may be made by all members of the Company, as well as by individuals. The procedure for increasing the authorized capital of an LLC depends on this. Let's consider both options:

Option 1: All participants make additional contributions to the authorized capital

Stage 1: Making a decision to increase the authorized capital of the LLC at the expense of additional contributions from all members of the Company

The decision to increase the authorized capital is made by the general meeting of participants and is documented in the minutes. If there is one participant in the Company, then the decision is made by him alone and formalized by the decision of the sole participant.

The decision to increase the charter capital of the company by making additional contributions by all members of the company is taken by a majority of at least two-thirds of the votes of the total number of votes of the members of the company, unless the need for a larger number of votes to make such a decision is provided for by the charter of the company.

Such a decision should determine the total cost of additional contributions, as well as establish a ratio, common for all participants in the company, between the value of the additional contribution of a company participant and the amount by which the nominal value of his share is increased. This ratio is established based on the fact that the nominal value of the share of a company member may increase by an amount equal to or less than the value of his additional contribution.

The agenda of the General Meeting of Members of the Company shall include the following items:

On increasing the authorized capital of the Company. The decision indicates the amount by which the authorized capital is increased, and the ratio, common for all participants, between the value of the additional contribution of the participant of the company and the amount by which the nominal value of his share is increased. This ratio is established based on the fact that the nominal value of the share of a company member may increase by an amount equal to or less than the value of his additional contribution.

Stage 2: Making Additional Contributions

Each member of the company has the right to make an additional contribution, not exceeding a part of the total value of additional contributions, proportional to the size of the share of this participant in the authorized capital of the company. Additional contributions may be made by the company's participants within two months from the date of the adoption of a decision by the general meeting of the company's participants, unless a different period is established by the company's charter or the decision of the general meeting of the company's participants.

You will need to provide for registration. If the payment was made in cash, then these may be copies of payment orders (with a bank mark on execution), receipts for depositing cash into the current account as payment for the authorized capital, or a certificate from jar on the receipt of funds to the company's settlement account as additional contributions to the authorized capital, indicating the full amount. If payment for additional deposits was made in non-monetary funds, then such a document is an act of acceptance and transfer.

Stage 3: Deciding on the approval of the results of the increase in the authorized capital

Not later than one month from the end date term making additional contributions, the general meeting of the company's participants must decide on the approval of the results of making additional contributions by the company's participants.

The agenda of the general meeting should contain the following items:

On approval of the results of making additional contributions by the company's participants.

On approval of a new version of the charter (or amendments to the charter).

Applications in the form P13001 and P14001. Applications are signed and notarized by the General Director

The new version of the charter (or amendments to the charter) - the original and a copy (relevant only for Moscow, in the regions 2 or 3 originals are submitted)

Minutes of the GMS (or the decision of the sole participant) on the increase in the authorized capital

Minutes of the GMS (or the decision of the sole participant) on the approval of the results of the increase in the authorized capital

Receipt of payment of the state duty for registration of changes (800 rubles)

Receipt of payment duties

Documents confirming 100% payment of additional deposits

Documents for registration of an increase in the authorized capital at the expense of additional contributions from all members of the Company are submitted to the registering authority within a month from the date of the decision to approve the results of making additional contributions by the members of the company.

Such changes become effective for third parties from the moment of their state registration.

In case of non-compliance timing the increase in the authorized capital of the company is recognized as failed.

Interest Code of Russia.

Option 2: Making additional contributions by individual Members of the Company

Stage 1: Receipt by the Company of an application from a member of the Company for making an additional contribution

The application of a company participant must indicate the amount and composition of the contribution, the procedure and term for its payment, as well as the size of the share that the company participant would like to have in the authorized capital of the company. The application may also specify other conditions for making deposits.

The agenda of the General Meeting of Members of the Company shall include the following items:

About payment of additional deposits. In the decision, indicate: during what period additional contributions are made, what are they made (in property, in cash). If contributions will be made in kind, then an assessment of such contributions will be required.

Additional contributions by the company's participants must be made no later than within six months from the date the general meeting of the company's participants makes a decision to increase the authorized capital.

For registration, you will need to provide documents confirming 100% payment of additional deposits. If payment was made in cash, then these may be copies of payment orders (marked jar on execution), receipts on the deposit of cash to the current account as payment for the authorized capital or a certificate from the bank on the receipt of funds to the current account of the company as additional contributions to the authorized capital, indicating the full amount. If payment for additional deposits was made in non-monetary funds, then such a document is an act of acceptance and transfer.

Stage 4: Formation of a package of documents for registration:

Applications in the form P13001 and P14001. Applications are signed and notarized by the General Director

The new version of the charter (or amendments to the charter) - the original and a copy (relevant only for Moscow, in the regions 2 or 3 originals are submitted)

Minutes of the GMS on the increase in the authorized capital

Request for a copy of the charter - relevant for Moscow

Receipt of payment of the state duty for registration of changes (800 rubles)

Receipt of payment duties for issuing a copy of the charter (400 rubles) - relevant for Moscow

Documents confirming 100% payment of additional deposits

Documents for the assessment of non-monetary contributions to the authorized capital (if any)

Stage 5: State registration of an increase in the authorized capital of an LLC

Such changes become effective for third parties from the moment of their state registration.

If the increase in the authorized capital of the company did not take place, the company is obliged within a reasonable time to return to the participants in the company and third parties who made contributions in money, their contributions, and in case of non-return of contributions within the specified period, also pay interest in the manner and within the time limits provided for in Article 395 of the Civil code Russia.

The participants of the company and third parties who have made non-monetary contributions, the company is obliged to return their contributions within a reasonable time, and in case of non-return of the contributions within the specified period, also compensate for the lost profit due to the inability to use the property contributed as a contribution.

Increasing the authorized capital of an LLC by making additional contributions by third parties

If the Charter of the Company does not prohibit the admission of a third party to the Company, then the Charter Capital of the Company may be increased at the expense of an additional contribution of a third party.

Stage 1: Receipt by the Company of a third party's application for admission to the Company and making a contribution.

The application of the third party must indicate the amount and composition of the contribution, the procedure and term for its payment, as well as the size of the share that the third party would like to have in the authorized capital of the company. The application may also specify other conditions for making contributions and joining the company.

Stage 2: Making a decision to increase the authorized capital at the expense of an additional contribution of the participant (participants) of the company and (or) third parties

The agenda of the General Meeting of Members of the Company shall include the following items:

On increasing the authorized capital of the Company. The decision must be taken unanimously.

On approval of amendments to the Company's charter (on approval of a new version of the charter) in connection with an increase in the Company's charter capital. The decision is taken unanimously.

On changing the distribution of the authorized capital of the Company among the members of the Company. New nominal shares and their sizes must be indicated. The decision is taken unanimously.

Stage 3: Making Additional Contributions

The introduction of additional contributions by third parties must be made no later than within six months from the date of the decision by the general meeting of participants in the company to increase the authorized capital.

For registration, you will need to provide documents confirming 100% payment of additional deposits. If the payment was made in cash, then these can be copies of payment orders (with a bank mark on execution), receipts for depositing cash to the current account as payment for the authorized capital, or a certificate from the bank on receipt of funds to the company's current account as additional deposits to the authorized capital with an indication of the total amount. If payment for additional deposits was made in non-monetary funds, then such a document is an act of acceptance and transfer.

Stage 4: Formation of a package of documents for registration:

Applications in the form P13001 and P14001. Applications are signed and notarized by the General Director

The new version of the charter (or amendments to the charter) - the original and a copy (relevant only for Moscow, in the regions 2 or 3 originals are submitted)

Minutes of the GMS (decision of the participant) on the increase in the authorized capital

Request for a copy of the charter - relevant for Moscow

Receipt of payment of the state duty for registration of changes (800 rubles)

Receipt of payment of the fee for issuing a copy of the charter (400 rubles) - relevant for Moscow

Documents confirming 100% payment of additional deposits

Documents for the assessment of non-monetary contributions to the authorized capital (if any)

Stage 5: State registration of an increase in the authorized capital of an LLC

Documents for registration of an increase in the authorized capital for additional contributions of a member of the Company shall be submitted to the registering authority within a month from the date of making additional contributions.

Such changes become effective for third parties from the moment of their state registration.

In case of non-compliance with the deadlines, the increase in the authorized capital of the company is recognized as failed.

If the increase in the authorized capital of the company did not take place, the company is obliged within a reasonable time to return to the participants in the company and third parties who made contributions in money, their contributions, and in case of non-return of contributions within the specified period, also pay interest in the manner and within the time limits provided for in Article 395 of the Civil code Russia.

Reduction of the authorized capital of a joint-stock company (JSC)

Article 101

1. A joint stock company (JSC) is entitled, by decision of the general meeting of shareholders, to reduce the authorized capital by reducing the nominal value of shares or by purchasing part of the shares in order to reduce their total number.

The reduction of the authorized capital of the company is allowed after notification of all its borrowers in the manner determined by the law on joint-stock companies. At the same time, the borrowers of the company have the right to demand early termination or performance of the relevant obligations of the company and compensation for their losses.

Rights and obligations of borrowers credit organizations established in the form of joint-stock companies are also determined by the laws governing the activities of credit institutions.

(paragraph introduced by Federal Law No. 138-FZ of July 8, 1999)

2. Reducing the authorized capital of a joint-stock company (JSC) by purchasing and redeeming a part of shares is allowed if such a possibility is provided for in the company's charter.

You can get answers to any questions regarding the registration of an LLC and an individual entrepreneur using the service free consultation on business registration:

The authorized capital is cash or property, when registering an LLC. In accordance with paragraph 1 of Art. 14 of Federal Law No. 14-FZ "On LLC", the authorized capital of an LLC determines the minimum amount of its property that guarantees the interests of its creditors, and is made up of the nominal value.

Minimum authorized capital

The minimum authorized capital of an LLC is 10,000 rubles, and, since September 2014, it can only be paid in cash (clause 2, article 66.2 of the Civil Code of the Russian Federation). The contribution of the authorized capital by property is possible only in addition to this minimum amount.

100,000,000 rubles - for the organizer of gambling in a bookmaker's office or sweepstakes (clause 9, article 6 of the Federal Law No. 244-FZ);
300,000,000 rubles - for banks, 90,000,000 and 18,000,000 rubles - for non-banking organizations, depending on the type of license (Article 11 of the Federal Law No. 395-1);
60,000,000 rubles - for an insurer providing exclusively medical insurance, 120,000,000 - for other insurers, and at the same time it depends on the coefficient by which the specified amount is multiplied (clause 3, article 25 of the Federal Law No. 4015-1);
80,000,000 rubles - for vodka producers (clause 2.2. Article 11 of the Federal Law No. 171-FZ).
other restrictions (by local authorities for certain types activities, additional requirements for the minimum amount of the authorized capital may be established, for example, in accordance with the Law of the Volgograd Region of June 27, 2006 N 1248-OD "On State Regulation retail alcoholic products on the territory of the Volgograd region" the authorized capital of the company for retail sales alcohol products must be at least 50,000 rubles (except for public catering organizations)).

The amount of the authorized capital of an LLC cannot be less than the minimum amount determined by law. Accordingly, the authorized capital of the company must always correspond to the minimum, and not only at the time of filing documents for registration of the LLC. If the authorized capital of the LLC does not correspond to the minimum, then it must be up to the appropriate amount.

In accordance with paragraph 4 of Art. 90 of the Civil Code of the Russian Federation, if at the end of the second or each subsequent financial year the value of net assets turns out to be less than the authorized capital of the LLC, then the company must. If the value of net assets remains less than the size of the authorized capital, the LLC is subject to liquidation.

Where to contribute authorized capital when creating an LLC?

Until May 2014, the authorized capital of the organization by 50% had to be paid even before state registration. For this, a special savings bank account was opened.

Now the terms for contributing the authorized capital are no later than four months after the registration of the LLC, and the money from the founder is deposited into the account opened after the company was founded. The contributed authorized capital can be spent on the needs of the organization: office rent, salary payment, purchase of goods, etc.

Contribution to the authorized capital by property

The authorized capital of the property is contributed as follows:

An independent appraiser evaluates the property contribution.
The founders unanimously approve the monetary value of the property contribution to the charter capital of the LLC.
Information on the assessment of the property contribution to the authorized capital is reflected in the decision or in the minutes of the general meeting, as well as in the founding agreement (if there are two or more founders).
After the registration of the company, the founders transfer their property contributions to the balance of the LLC according to the act of acceptance and transfer.