In economics, there are two approaches to determining the essence of equity capital:

• Equity capital includes all assets of the company, which are fixed without taking into account the obligations of the respective entities;
• Own capital consists of a set of indicators that add up the capital of enterprises.

Often the concept of equity is used on a par with the concept of net assets, both of which correspond to the volume of the company's assets minus liabilities.

Equity in the balance sheet includes a system of the following indicators:

• The amount of authorized, reserve and additional capital,
• retained earnings,
• Revaluation of non-current assets of the company,
• Own shares repurchased from shareholders.

These items correspond to the lines balance sheet 1310–1370.

Balance sheet equity formula

Traditionally, the amount of equity is calculated on the balance sheet, while equity is reflected in line 1300 of the balance sheet:

SK = line sum 1300

Often, when assessing equity capital, its annual value is used, which makes it possible to more accurately determine its fluctuations over time. The formula for equity for the year looks like this:

SK = (SKng + SKkg)/2

Here SC is the amount of annual equity,

SKng, SKkg - the amount of equity at the beginning and end of the year.

Equity formula according to the Ministry of Finance

More accurate is the calculation of the equity formula in accordance with the method of the Ministry of Finance. According to this method, the structure of assets that are accepted for the calculation of equity should include all assets, excluding assets that reflect the debt of the founders and shareholders in their contributions to the authorized capital of the enterprise. At the same time, it is necessary to take into account all obligations, excluding some deferred income, primarily related to the receipt of state assistance and the gratuitous receipt of any property.

According to the method of the Ministry of Finance, in the calculation of the equity formula, information is taken from the lines:

• 1400,
• 1500,

Equity formula, with which you can determine the amount of net assets and the amount of equity in the balance sheet, involves the following steps:

• Determination of the sum of lines 1400 and 1500 BB,
• From the sum of lines 1400 and 1500, indicators are deducted that correspond to credit 98 of the account (assistance from the state, gratuitous receipt of property),
• From line 1600, indicators are subtracted, which are reflected in the posting Dt75 Kt80,
• The result of point 4 is subtracted from point 3.

In general, the equity formula for the Ministry of Finance looks like this:

SC \u003d (line 1600 - DUO) - ((line 1400 + line 1500) - DBP).

Normative indicator of equity

The result of the equity formula calculation must be a positive value. If the company received a negative result of equity on the balance sheet, this indicates significant problems.

The data is taken from the balance sheet for the respective reporting periods.

The result is desirable when the value of equity (net assets) will be greater than the value authorized capital enterprises. This fact is important from the standpoint of maintaining the investment attractiveness of the business. Any business needs to pay for itself while generating new capital. A sufficient amount of equity capital is one of the most important indicators of the quality of a company's business model.

Examples of problem solving

EXAMPLE 1

Exercise	Calculate the amount of equity capital of the enterprise "Vostok-service" in the presence of the following indicators: Non-current assets - 18,000 thousand rubles, Long-term liabilities - 1,100 thousand rubles, Short-term liabilities - 10,500 thousand rubles, Current assets - 11,055 thousand rubles.
Solution	We will solve this problem taking into account the fact that the asset and liability are equal (A=P), while the asset includes current and non-current assets (A=OA+VA), and the liability includes equity and borrowed capital (Liability=SK+long-term and short-term liabilities). SC=Passive-DO-KO The liability is equal to the asset, so let's find the liability: A \u003d P \u003d 11055 + 18000 \u003d 29,055 thousand rubles. SK = 29055-1100-10500 = 17455 thousand rubles.
Answer	SK = 17455 thousand rubles.

A limited liability company (hereinafter referred to as LLC) is a commercial organization created by one or more legal and / or individuals, in order to extract profit and its subsequent distribution among the participants.

The experience gained in TARP SVAO shows that it is advisable to register an LLC under the following conditions:

Availability of partners who are ready to contribute relevant resources (property, ideas, connections) to the organized business;

Sufficiency of profit to pay for the work of an accountant and pay tax on dividends;

Organization of business for various types of activities with the subsequent possibility of transferring it to inheritance or alienation through sale, donation.

In this regard, LLC is one of the most popular types of registration of legal entities. There are several reasons for this:

Lack of personal material liability of the founders (regardless of the amount of debt, the founder is liable only to the extent of his contribution to the authorized capital);

Possibility to engage in various types of commercial activities (having received the necessary permits and licenses, the LLC has the right to engage in any type of activity, including the sale of alcohol);

The ability to manage business activities not personally, but through a professional representative appointed by order (without issuing a power of attorney);

Relative simplicity in registering an LLC;

Legislative certainty of the rights and obligations of LLC participants;

Opportunity to attract additional third-party investment or to merge with another enterprise.

One of the main features of an LLC is the presence of an authorized capital (capitalization of the company) necessary for the initial conduct of the business being created. Another important reason for the capitalization of a company is to ensure the return of funds to the founders that were contributed by them to implement a specific business plan. Therefore, the capitalization of a company, unlike other types of capital, must always have a minimum fixed amount, which is determined when registering a business in the form of an LLC. At the beginning of entrepreneurial activity, the capitalization of a company is defined as the difference between the volumes of its financial resources or the value of the property and commitments before creditors (founders). In subsequent activities, the capitalization of the company must be maintained in the amount determined by the statutory documents.

What is authorized capital and its types

The authorized capital is the funds on the balance sheet of the LLC. Depending on the form of these funds, the authorized capital may be financial or monetary (determined by the money on the accounts of the LLC) or property (expressed in material objects that bring profit).

The monetary capitalization of a company is the minimum amount in rubles paid for a sole business organization (for registering an LLC - 10,000 rubles) or an amount that is a multiple of the number of founders of the company (but not less than 10,000 rubles).

The property form of the authorized capital is the material objects that ensure the activities of the LLC, for example, equipment on which products will be manufactured. The property authorized capital of an LLC always acts as an additional measure for the capitalization of a business, which is not a mandatory form. The capitalization of an LLC must be supported by a minimum sum of money in the amount of 10,000 rubles.

In general, the above types of authorized capitalization represent the amount of money and material resources that guarantee the fulfillment of the LLC's obligations to creditors by establishing appropriate legal relations.

TARP SVAO, as part of the provision of the "" service, provides legal advice on the capitalization of any type of business, including LLC. Contact us and we are happy to help you!

Legislation Russian Federation the possibility of registering an LLC with a minimum amount of authorized capitalization (10,000 rubles) is provided. Entrepreneurs often, without hesitation, use this legislative opportunity and register an LLC with a minimum amount of capitalization. The main advantage of this approach is to minimize the costs allocated for starting a business. However, in addition to attractiveness, the minimum capitalization when starting a business can serve as a basis for various inconveniences when doing business in the future.

The main disadvantages of the minimum authorized capitalization:

Low investment attractiveness of LLC (small funds - minimal opportunities for profit);

Failure working capital for an annual increase in profits (a minimum of funds can only be enough to service the business);

Inability to expand the business without additional attraction of additional financial resources.

Additional contributions to the authorized capitalization require changes to the constituent documents of the LLC, accompanied by additional financial costs.

Additional attraction of funds to increase the attractiveness of the business can be carried out by:

loan organizations;

Gratuitous contributions of members of the organization of the society;

Use of funds received from payments for transactions.

Any loan (of founders or others) must be repaid at the end of the term. Otherwise, these funds must be included in the income of the LLC, on which corporate income tax is paid.

Gratuitous contributions refer to income that is subject to corporate income tax constituting additional financial costs.

Making payments creates income subject to VAT and corporate income tax.

The advantage of maximum authorized capitalization

Availability maximum size the authorized capital testifies to the high solvency of the LLC;

High investment attractiveness (high solvency is a guarantee of high profits);

Possibility of increasing the business and its assets without additional attraction of additional financial resources.

Disadvantages of maximum authorized capitalization

The presence of a limitation in size (the size of the authorized capital cannot exceed the value of the net assets of the company);

The obligation to form the authorized capital strictly within the time period specified by law;

Difficulties in the subsequent withdrawal of funds from the business (reducing the authorized capitalization is a rather complicated procedure that takes a lot of time).

When registering an LLC, it is advisable to predict the necessary and sufficient amount of authorized capitalization, which, in your opinion, should ensure the smooth implementation of your business idea and its development prospects, taking into account the guaranteed opportunity to deposit these funds on time. In this case, it is necessary to proceed from the principle: the optimal size of the authorized capitalization is the amount of cash and other material resources that provides a balance between the needs of the business and the capabilities of the founders of the company, taking into account its (business) development in order to obtain maximum profit in the most acceptable time frame.

TARP SVAO has solid experience in providing services for the registration of LLC. When contacting us, you will quickly receive high-quality legal services from experienced professionals.

You can get more detailed information on this issue, taking into account the specifics of the implementation of your business ideas, by contacting us personally or by phone. 8-499-706-88-20.

The authorized capital is the amount of funds or property that the founders contributed during the registration of a limited liability company.

LLC members in this way pay for their right to work within society. This contribution is recorded in the constituent documents and is a guarantee of the full functioning of the society.

In general, the size of the authorized capital reflects solvency of LLC that protects the members of this society and guarantees the interests of creditors.

Definition and composition

The authorized capital may consist of money, valuable papers, as well as other material assets and property rights. In the case of making a contribution with the rights to property, the participant must necessarily resort to an independent examination, which will assess its size. Such contributions include lease rights and even patents for inventions.

Since the recent past, an expert has been evaluating any property, regardless of its value. In this case, the amount of the authorized capital may be conditional from the economic point of view, having only accounting and accounting meaning.

However, from a legal point of view, such deposits guarantee the safety of their participants.

Payment of the shares of the participants takes place within the terms specified in the constituent documents, but in any case, the duration of the contribution of funds must not exceed four months. This period was established by law and can only change downwards. Otherwise, the unpaid part of the share goes to the rest of the participants.

There is a more benign option: in case of delay in the contribution, the participant is invited to pay a fine, which is set in advance and recorded in the constituent documents.

Minimum size authorized capital is:

• for LLC - 10 thousand rubles;
• for a non-public joint-stock company - 10 thousand rubles;
• for a public joint stock company - 100 thousand rubles;
• for a state enterprise - 5,000 minimum wages;
• for a municipal unitary enterprise - 1,000 minimum wages;
• for a newly registered bank 300 thousand rubles.

Conditions for the liquidation of a company

When closing a business, remember that long multi-step process which will take a lot of time. It is important to do everything right to avoid fines.

As well as a reduction in the Criminal Code, liquidation can be voluntary and forced. In the first case, the decision is made by the meeting of shareholders, at which a liquidation commission is appointed.

The liquidator will ensure that the debts of the enterprise are paid in a timely manner and that the procedure for processing the necessary documentation is not affected. He also reports in tax office about the need to liquidate the company.

This is followed by publication in the media and the identification of debt from the company. And only after the settlement with creditors and the preparation of the liquidation balance sheet is the distribution between the shareholders of their share in the authorized capital.

When contentious issues relating to the division of property, etc., the object of the dispute is sold at auction and the profits received by the participants of the company are divided among themselves depending on their share.

Forced (compulsory) liquidation of society occurs in the event of an unprofitable enterprise, a prolonged absence of activity, or the achievement of all the tasks originally set.

How to calculate

The size of the AC depends on type of activity of the enterprise. For a limited liability company, the minimum capital amount has been 10 thousand rubles.

The amount of the authorized capital is recorded in the contract. As a statutory fund, the legislation allows using not only cash but also various types of property.

It is forbidden to invest in the authorized capital the right to lease a plot of land, forest. When receiving property in the course of the Russian entrepreneurship support program, the right to it also cannot be used in the Criminal Code.

A system by which the property of participants can be correctly assessed was adopted two years ago. Prior to this, the evaluation procedure allowed violations, since it was carried out without verification. Now an independent expert is engaged in the assessment of any property.

It is recommended to pay the authorized capital. The payment procedure has been greatly simplified in recent years, besides, the time has been reduced - from a year to four months from the date of registration of the company. Joint-stock companies also create the so-called reserve capital, which exists due to the voluntary allocation of funds from the profits of shareholders.

What is the essence of the authorized capital? Details are on the video.

Hello! In today's economic conditions, the authorized capital is one of the most important indicators that future partners and investors are guided by in order to assess for themselves the reality of cooperation with a particular company. Why this indicator is so important, we will analyze in this article!

The authorized capital of an LLC - what is it and what is the size

Authorized capital - This an initial fee, which is contributed by the founders of the company.

In Russia, in order to pass, it is enough to have a minimum authorized capital of 10,000 rubles. The legislator fixed the minimum authorized capital of an LLC in the relevant law.

Many people ask a logical question: “What is the need for authorized capital if its size is so small”? Let's briefly dwell on why it is needed.

1. To start the activities of the company legally;
2. The presence of the authorized capital guarantees creditors that all obligations to them will be fulfilled;
3. Allows you to determine what is the share of each of the founders and the number of their votes in the process of making important decisions.

Formation of the authorized capital of LLC (deposits)

Usually, information about the size of the UK is recorded in the charter of the organization. We can say that the authorized capital is a fund that is formed at the time of the establishment of the enterprise. Accordingly, it consists of the value of the share of each founder.

The share of each participant is reflected in rubles, or as a percentage of the total capital.

The maximum size of each share, the procedure for changing the size of deposits, each organization regulates personally, and enters information into the Charter.

Half of the Criminal Code must be formed at the time when it is made state registration limited liability companies.

Before an application for opening a company is submitted, half of the future CC must be placed on a savings account or accepted at the cash desk. Once registration documents are received, this amount will be transferred to the bank account of the company.

In the event that one of the founders has not made its contribution on time, penalties may be applied to it, if it is stipulated in the Charter. That part of the share that turned out to be unpaid may be alienated in favor of the LLC, distributed among the remaining founders, or sold to third parties.

The company can use these funds for the following purposes:

• pay wages;
• pay for the rent of premises;
• other.

The complete formation of the Criminal Code is confirmed by payment documents (for example: a cash order).

Consider the formation process using a simple example: Let's say three people want to form an LLC. Since the size of the authorized capital cannot be less than 10,000 rubles, then each founder, wishing to have an equal share with everyone, must contribute 3,334 rubles. That is, the UK in this case increases to a size that is evenly divided into 3 parts.

How to deposit the authorized capital of an LLC

It is necessary to carry out the introduction of the Criminal Code in strict accordance with the law. The material below can be presented as a step-by-step instruction.

You can make a contribution to the authorized capital in different ways:

• Cash;
• Through the transfer of funds;
• Shares or other securities;
• With the help of property, etc.

At the same time, it should be taken into account that if the Criminal Code is formed, say, by property, then an independent appraiser should participate in this procedure.

Most choose simple deposit methods so as not to complicate anything (cash and non-cash funds). If the share is paid in cash, a cash order is simply issued, as mentioned above. If the contribution is made in property, then it can immediately be used in the activities of society.

The worst option is to contribute rights on any property (the right to use, etc.). The disadvantage of this method is that any rights can be challenged and called into question. Which will lead to many legal problems.

Types of authorized capital

Imagine the classification as a table:

Having considered all the theoretical aspects of the formation of the authorized capital, the types, methods of its introduction, and also dwell on what innovations were introduced and are operating in 2019.

Authorized capital of LLC in 2019

As before, the minimum authorized capital of an LLC in 2019 is

10 000 rub.

And some more important things to know:

• All founders pay their share personally;
• The size of the UK can be increased at the expense of financial resources, property or other assets;
• It is possible to change the Criminal Code only with the participation of a notary.

Exceptions

• For some enterprises, the minimum amount of the UK is not the standard 10,000 rubles, but much more. This list includes commercial banks, Insurance companies, producers of alcoholic beverages, etc. The funds here are already different: 10 million rubles for producers and wholesalers of alcohol, 300 million rubles for insurers and owners of commercial banks.
• If an entrepreneur is in doubt about what to choose: LLC and, then it is important to remember that when registering an IP, no monetary contributions are required. Individual entrepreneur liable with all his property.

Where is UC stored?

Entrepreneurs often ask: where and how is the Criminal Code stored? The fact is that this amount of funds used directly in the process of entrepreneurial activity exists only in the documentation.

Funds contributed to the authorized capital are placed on the company's current account. From there, they can be distributed to other needs of the organization.

Property (for example, real estate) contributed to the authorized capital must have documents confirming its real value (that's what appraisers are for).

The rights of the founders are regulated by the civil legislation of the Russian Federation. Therefore, the owner of a share in the authorized capital at any time can carry out the procedure for the alienation of his property, in any way that is convenient for him.

It is not difficult to sell a share in the UK if you follow simple recommendations. You can use the following methods:

• Terminate the transaction step by step, paying only the state fee and notary services. But this option takes a lot of time, since you personally have to bypass more than one instance in order to compile all the necessary documentation;
• Use the services of a specialist who will arrange everything quickly and legally correctly. The client only has to pay for the services and send the finished documents to the government agency that resolves such issues.

If you still have to carry out the entire procedure on your own, you will have to carefully monitor compliance with all legal subtleties.

You can also sell not only a share, but also a part of it. To make a sale, you need to collect the following documentation package:

• A list of all LLC participants and an application filled out in a specific form;
• Agreement, indicating the share of the seller;
• Refusal documents from the participants of the company, if the share is acquired not by them, but by a third party;
• Phys. a person - a passport, a legal entity - registration documents.

WITH complete list required documents can be found by contacting a notary.

After notarization, the documents are sent to the tax office, where they are reviewed and approved.

Donation of a share of the authorized capital of an LLC

The situation when a share in the UK is given as a gift is not uncommon in business circles. The transfer procedure is governed by Russian civil law.

Before concluding a donation agreement, the one who is the donor must carefully study the constituent documents of the company, in particular the Charter. Usually, it spells out the features of the conclusion of this transaction. It is not a fact that other founders will want completely unnecessary people to enter the business.

The contract has two parties: donor And donee. The first party can donate its share to one of the participants in the company, or maybe to several.

You can give a share to a third party only if it does not prohibit. In addition, the donation agreement must comply with all legal requirements and be correctly drawn up from a legal point of view.

What is the procedure for donating authorized capital?

• The Charter is carefully studied in terms of the alienation of shares;
• A written notification is sent to other members of the company about the intention to donate a share in the authorized capital;
• After a month after the consent was received, or no response was received, the donation agreement can be concluded;
• The contract goes through the procedure of notarization.

To conclude a donation agreement, you need to prepare the following list of documents:

• Statutory documents;
• The decision to establish a society;
• available evidence;
• Passport and TIN of the donor;
• Passport and TIN of the donee;
• If the share belongs to two spouses under the right of joint ownership, the second spouse must confirm his consent in writing.

The procedure for donating a share must be certified by a notary.

For the donee, receiving a share is income, which means that it entails the payment of tax. Usually this is 13% of the market value of the share.

In the case when a donation occurs between two legal entities, both parties are obliged to pay the tax.

Authorized capital upon liquidation of the company

is not at all simple and involves many different aspects, primarily financial ones. What to do with the Criminal Code, property? Many questions arise.

The liquidation of a limited liability company is a multi-stage and complex process. It must fully comply with the legislation of the Russian Federation.

As for the Criminal Code, it can be divided among the members of the company who contributed it, but only after all debts to creditors are repaid.

Settlement with the participants of the company is part of the entire liquidation procedure.

The management body of the company appoints the composition of the liquidation commission, to which all management functions are transferred. Federal tax service is notified of the planned liquidation, all creditors are also notified.

Creditors have 2 months to submit any claims to the company. There are cases when this period is extended, for example, if the company has a lot of debt obligations.

The whole procedure as a whole, until the moment of payment of the Criminal Code, can last several months, and maybe several years.

A queue is created, according to which all debts of the society are extinguished:

1. Citizens whose life or health has been harmed through the fault of society;
2. LLC employees;
3. Budgetary and extrabudgetary payments;
4. Settlements with other groups of persons.

Only after that the debts to the participants are repaid in proportion to the shares.

After all calculations, a liquidation balance sheet is drawn up. This is the company's latest report. If the company is bankrupt, then with the help of the Criminal Code all debts are repaid. This is done by an appointed arbitration manager.

Conclusion

The actual state of affairs, namely a completely formal approach to the management company for LLCs, does not suit many potential partners of the companies at all. That is why there are more and more proposals to increase the minimum Criminal Code. The numbers are different, but at the moment everything ends at the stage of conversations, although this measure would help reduce the number of one-day companies. But so far this initiative remains in words.

Perhaps in the future there will be some changes in this matter.

In order for the information on the authorized capital of the LLC to form a complete picture, we advise you to watch the following video. The lawyer tells in detail all the details of the formation of the authorized capital: how it is formed, where it is stored, what it is spent on, etc.

The authorized capital is the financial basis that is laid by the founders of the enterprise for the possibility financial growth and successful operation of the company. Without investment in the beginning, there can be no success in the end. Any investment of the founders is a liability of the company, which is displayed in accounting on special accounts:

• 80 Authorized capital;
• 75 Settlements with founders.

How is the contribution of the authorized capital displayed:

• debit 75 - credit 80 ();
• debit 51 - credit 75 (payment of the Criminal Code by non-cash means);
• debit 50 - credit 75 (or bank cash desks);
• debit 10 (41) - credit 75 (payment for the MC with materials or goods);
• debit 08 - credit 75 (payment of the UK by fixed assets);
• debit 84 - credit 75 (to the founders).

Profitability of the UK

The equity capital of the organization is formed with the aim of further development of the company. A successfully developing company has a good return on equity capital. In accounting theory, the term return on authorized capital means the ratio of a company's net profit for a certain reporting period(for example, a year) compared with the size of the authorized capital at the time of registration of the organization.

The numerical indicator of profitability characterizes:

• the effectiveness of the management of the organization;
• business development success;
• an increase or decrease in the level of sales of products that an organization produces in order to be sold on the market and receive a corresponding profit.

To obtain a profitability indicator, the following formula is used: Profitability MC = net income / equity. To obtain a percentage, the result of the calculation using this formula must be multiplied by 100.

In some cases, the management of the organization wants to receive information on financial condition companies throughout the year. In this case, the formula for calculating the profitability of the asset management company will look a little different: Profitability = net profit* (365 / number of days that have passed since the beginning of the year) / ((SC 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 formation of the authorized capital, there are some features. For example, if a company is created in the form, then you just need to follow. If we are talking about the formation, then it is necessary to issue shares. Shares can be of the following types:

• simple;
• privileged.

The calculation of the MC of an OJSC is carried out according to the formula: MC = the number of ordinary shares X the par value of each unit + the number of preferred shares X the value of shares at par. The sum of these indicators will make up the total size of the OJSC's management company.

Sum

The authorized capital of business companies of various types should be formed in amounts sufficient to start a successful financial activities. According to the norms of the Federal Law No. 14 "On Limited Liability Companies" dated February 8, 1998 (Article 14), it cannot be less than 10,000 Russian rubles. This article also says that the UK consists of shares of participants, which are usually defined as a percentage or as a fraction.

The size of the share of each founder may be limited by the provisions enshrined in the Charter of the partnership.

• The minimum size of the Criminal Code of a non-public JSC (activity is based on certain 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 companies» starting MC size for is 1000 minimum dimensions wages in the Russian Federation. To date, the minimum wage is 7800 rubles. Respectively minimum amount Criminal Code from July 1, 2017 - 7,800,000 rubles.
• The same rules for the formation of the Criminal Code apply to the creators. The UK in a newly created state enterprise cannot be less than 5,000 minimum wages, that is, 39,000,000 rubles.
• The sum of the minimum or credit institution is 30,000 rubles.

Online calculator

Modern services on the Internet offer the opportunity to facilitate calculations, including the size of the authorized capital of the organization.

How does this calculator work? In the column "Amount" near the field "Participant 1" we enter the amount that the person (organization) contributed to the Criminal Code. In the column "Percentage" it is necessary to put how many percent of the capital is included in the share of the participant. When all the necessary data is entered, press the "Define" button and the total amount of the organization's capital is displayed. You can also determine the material size of the share of each founder. For this you need to know:

• the total size of the UK;
• percentage of the participant.

Nominal value of the UK

The amount of the authorized capital, expressed in monetary terms, in theory economics called nominal (derived from the term "value", which is used in relation to banknotes). Article 14 of the Federal Law "On LLC" states that the size of the authorized capital of an organization consists of the nominal value of the shares of its participants. Let's assume that UC legal entity is 20 million rubles. The company has 3 founders. The share of the first is 10%, the second is 30%, and the third is 60%. The nominal value of their parts is as follows:

• the first - 2 million rubles;
• the second - 6 million rubles;
• the third - 12 million rubles.

Now we will analyze what is different nominal share from the real one. Every successfully operating enterprise has (earned funds, etc.). The actual share of each participant is a part of the net assets of the company. In our example, the company has 150 million rubles of net assets. The division of assets between the founders will be as follows:

• the first owns 15 million;
• the second - 45 million;
• the third - 90 million.

What does it mean to When the amount of the contribution and the nominal value of the share are not equal, the video below will tell:

The role of intangible and non-current assets

Intangible assets are those long-term investments that do not have a material form, but they work for the company for a long period. Such assets include:

• objects of intellectual property;
• computer programs;
• rationalization ideas;
• business reputation.

Such assets do not play a significant role in the capital of the company.

Non-current assets can become an important part of the authorized capital, because it is part of the company's property that can serve for a significant period of time without changing its external distinguishing features. Such assets include:

• building;
• complex technique;
• cars;
• tools and household equipment;