Presentation on the topic: "organizational and legal forms of legal entities". Presentation on the topic: "organizational and legal forms of legal entities" Limited Liability Company presentation
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The concept of LLC Limited Liability Company - established by one or more legal and / or individuals a business company, the authorized capital of which is divided into shares; members of the company are not liable for its obligations and bear the risk of losses associated with the activities of the company, within the value of their shares in the authorized capital of the company.
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Economic meaning LLC is a commercial organization, that is, an organization pursuing profit as the main goal of its activities and distributing the received profit among the participants. In private economic practice, LLC is the most demanded organizational and legal form among commercial organizations. Unlike a joint-stock company, profits can be divided between the members of the company not only in proportion to their shares in the authorized capital of the company, but also in another way in accordance with the Charter of the company (if a different procedure is provided for by the Charter). Unlike participants in a joint-stock company, an LLC participant can not only sell his share in the authorized capital of the company, but also leave the company, demanding the payment of the value of a part of the property
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The legislative framework LLC activity of LLC is regulated by the Civil Code of the Republic of Bashkortostan and the Law of the Republic of Bashkortostan "On Business Companies". A feature of the Belarusian legislation is that one special law regulates the activities of several organizational legal forms: OJSC, CJSC, LLC and ODO. An LLC cannot have more than 50 founders. An LLC with one participant cannot be registered in the Republic of Belarus. One owner is a unitary enterprise (UP) or a private unitary enterprise (PUE) according to the laws of the Republic of Belarus. An LLC can be a founder of a unitary enterprise, the property of which is owned by the business entity - the founder, and belongs to the unitary enterprise on the basis of the right of economic management. At the same time, the UE, established by the LLC, is liable for its obligations with all property belonging to it.
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The firm name of LLC In the Republic of Bashkortostan, prior to the registration of the LLC, its name must be coordinated.This name must be agreed in accordance with the procedure established by law.
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What should be reflected in the charter of the LLC data of the company's participants The size of the authorized fund information on the size of shares in the authorized capital of each of the participants in the LLC limited liability contributions to the authorized capital responsibility of LLC participants for violation of obligations to make contributions to the authorized capital of this company information about the company's management bodies: composition, competence of the management bodies of an LLC describe the procedure for making decisions by the management bodies of an LLC, include a number of issues, decisions on which are made unanimously or by a qualified majority of the votes of the LLC participants indicate the body of the company, whose competence includes the creation and liquidation of representative offices or branches, describe the procedure for the withdrawal of the LLC participants from this company or the procedure for excluding a participant from the company, describe the procedure for selling a share or part of a share in the authorized capital to another person
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Founders of LLC In the Republic of Belarus, the founders of a business company, after state registration of an LLC and the establishment of an LLC, become members of the business company. The establishment of a Belarusian LLC is carried out by the decision of its founders, which is adopted before the founding meeting by concluding an agreement in writing or signing the protocol. The agreement on the creation of an LLC (or protocol) determines the procedure for the implementation of the founders joint activities to create a society Approximate charter OOO
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The authorized capital (authorized capital) of the LLC. The statutory fund is formed in Belarusian business companies. It consists of contributions (shares) of the participants, which determine the minimum size of the LLC's property. The composition of contributions to the authorized capital: money, securities, other things or property rights or other rights that have a monetary value. Belarusian legislation introduces a number of restrictions: 1) The property contributed to the statutory fund of an LLC must be necessary and suitable for use in the activities of this company 2) The statutory fund of a business entity cannot be formed entirely at the expense of non-monetary contributions in the form of property rights. According to the legislation of the Republic of Belarus, the monetary assessment of a non-monetary contribution to the authorized capital of an LLC is subject to examination and is carried out in the manner prescribed by the legislation of Belarus and is necessary in any case. In fact, the size of the authorized capital may increase by an amount less than originally anticipated.
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Management of LLC, general meeting of LLC in Belarus there is a three-level management system of LLC: 1) general meeting of participants of LLC 2) board of directors of LLC 3) executive bodies (sole and collegial) of LLC The supreme governing body of LLC is the general meeting of participants of the company. In Belarusian LLCs, the decision of the general meeting of participants can be made by absentee voting (by poll) without the direct presence of persons entitled to participate in the meeting. The procedure for holding absentee voting is determined constituent documents LLC or local regulation(internal document of the company). there are issues that cannot be resolved by absentee voting.
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Board of directors and executive bodies of LLC Election of the board of directors of LLC is allowed by both simple voting and "cumulative" voting In the Belarusian legislation, the work of the board of directors is regulated in more detail and strictly. In the approaches to the activities of executive bodies, it is allowed to form both a sole proprietor and a sole proprietor and collegial bodies... The competence of the executive bodies is formed according to the residual principle, the executive bodies are accountable to the general meeting of the LLC and the board of directors, both early termination of powers and the suspension of powers of executive bodies are allowed. In Belarusian LLCs, the sole executive body is called a director or director general In Belarusian LLCs, the rule is very strict: a person performing the functions of a sole proprietor executive body of the company, or the person who heads the collegial executive body of the company, is not entitled to be a member of the board of directors. These persons can attend the meetings of the board of directors and make proposals.
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Withdrawal of a participant from an LLC, exclusion of a participant in LLC The legislation contains a peremptory norm allowing a participant in a company to leave this company at any time, regardless of the consent of its other participants. Belarusian legislation to a greater extent protects the interests of the leaving participant, the participant can indicate in the application the date of withdrawal, but not earlier than the date of filing the application, the withdrawing participant determines a part of the profit, If the participant of the company grossly violates his obligations and by his actions (inaction) interferes with the activities of the company (significantly complicates it) , then such a participant may be expelled from the company in a judicial
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LLC BELARUSNAFTA is organized on the basis of the intellectual resources of its personnel and has years of experience in oil refining. The main activity of the organization is the processing of hydrocarbons at oil refineries of the Republic of Belarus and the sale of oil products. 1. Purchase of raw materials (oil, gas condensate), from Russian Federation, Kazakhstan, Turkmenistan on the terms of the terminals of oil refineries OJSC "Naftan" Novopolotsk, OJSC "MNPZ", Mozyr. 2. Refining at an oil refinery: 3. Supply of petroleum products. Petroleum products are supplied for export and for domestic market, as well as to the free trade zone market Basic oil products: - Normal-A80 - AI-92 - AI-95 - Diesel fuel EN590 - Fuel oil - Road, roofing, construction bitumen Legal Address: Republic of Belarus, 220030, Minsk, st. International, 11A, room 31 EXAMPLES LLC
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LLC "SiVashTrade" The company LLC "SiVashTrade" supplies high-quality products from wood growing in the northern regions of Russia. The production facilities located in the Arkhangelsk region are equipped with modern high-tech lines. The technology assumes strict control at all stages of production, from the selection of raw wood and drying, to processing and sorting finished products... All products are certified and comply with GOST and TU. Address: Sovkhoznaya 38, Grodno, Grodno region, 230003, Belarus THANK YOU FOR THE ATTENTION!!! Lecture 2. Limited Liability Company Definition of LLC Article 87 of the Civil Code. Basic provisions on a limited liability company
1. A limited liability company is a business company
whose authorized capital is divided into shares; members of a limited company
are not responsible for his obligations and bear the risk of losses associated with
activities of the company, within the value of their shares.
Article 2 of the Law. Basic provisions on limited companies
responsibility
1. A limited liability company (hereinafter - the company) is recognized
a business company created by one or more persons, authorized capital
which is divided into shares; members of the company are not responsible for its obligations and bear
the risk of losses associated with the activities of the company, within the value of the
them shares in the authorized capital of the company. Participants do not bear
responsibility for
debts of LLC,
limited
their size
deposits
Contributions of participants
become
property
OOO
Carry only risk
losses - losses
submitted by them
deposits
Imprecision
titles Advantages of LLC over other organizational and legal
forms
Advantages
no need to issue and place shares
the ability to quickly (however, due to the "internal reserves" of the participants) increase
authorized capital
confidentiality of doing business due to the lack of the need to disclose
information about their activities
the established restriction on the entry of unauthorized persons into the membership, provided
the need to indicate in the charter of the possibility of transferring the participation share to third parties, which
protects society from unauthorized change of members
the possibility of exclusion from the company of a participant who makes it impossible or essential
hindering the activities of society (Article 10 of the Law)
a simpler management procedure, including the possibility of a more flexible choice of a management model
and the competence of the bodies of society
significantly greater than in relation to joint-stock companies, the degree of dispositiveness of legal regulation,
giving a limited liability company a significant degree of freedom
discretion in the organization of inner life Responsibility of LLC
Article 3 of the Law. Responsibility of society
1. The company is responsible for its obligations to all belonging to it
property.
2. The company is not responsible for the obligations of its members.
3. In the event of insolvency (bankruptcy) of the company due to the fault of its participants or due to
the fault of other persons who have the right to give instructions binding on society, or
otherwise have the ability to determine its actions, on the specified participants or
other persons in the event of insufficiency of the company's property may be assigned
subsidiary liability for its obligations.
4. Russian Federation, constituent entities of the Russian Federation and municipal
education is not responsible for the obligations of society, as well as society
is not responsible for the obligations of the Russian Federation, subjects of the Russian
Federation and municipalities. Authorized capital of LLC
Article 14 of the Law
is made up of the par value of the shares of its participants.
The size of the authorized capital of an LLC must be at least ten thousand rubles
The authorized capital of a company determines the minimum size of its property that guarantees the interests
his creditors.
The size of the share of a company participant in the charter capital of the company is determined as a percentage or in the form
fractions. The size of the share of a participant in the company must correspond to the ratio of the nominal value of its
shares and authorized capital of the company.
The actual value of the share of a member of the company corresponds to a part of the value of net assets
society, proportional to the size of its share.
So, for example, at creation the authorized capital of the company was 20 thousand rubles; after a year in
As a result of successful entrepreneurial activity, the net assets of the company increased to 200 thousand.
rub. In this case, the nominal value of the share of the participant who contributed, for example, 50% of the authorized capital, will be 10
thousand rubles, and the actual value of the share will be equal to 100 thousand rubles. LLC structure
General meeting
Executive
organ
Supervisory Board
What is the nationality of the LLC, the governing bodies of which are scattered across different states?
Managementthe current
activities
General
management
activities
One-man
Observant
advice
Collegial
Observant
organ
Executive
organ
General
meeting
Wage-earners
Auditor
The auditor
Contractors
YL
"Daughters"
or
"Mothers" General meeting
Art. 32 of the Law
Supreme governing body
His competence includes the most important issues in the life of an LLC, which cannot be. they were transferred to
decision of its other bodies
M. b. regular and extraordinary
Each member of the company has a number of votes at the general meeting of members of the company,
proportional to his share in the authorized capital of the company
By participants m. legal entities and citizens, including those who are not engaged in entrepreneurial
activities. Analyze paragraph 1 of Art. 7 of the Law.
limitation of the quantitative composition - no more than 50.
Art. 33 of the Law
1) determination of the main directions of the company's activities, as well as making a decision on participation in
associations and other unions of commercial organizations;
2) approval of the charter of the LLC, amendments to it or approval of the charter of the company in a new edition,
change in the size of the authorized capital of the company, the name of the company, the location of the company (2/3);
3) the formation of the executive bodies of the LLC and the early termination of their powers, as well as the adoption of a decision
on the transfer of powers of the sole executive body of the company to the manager, approval of such
the manager and the terms of the contract with him, if ...
4) election and early termination of powers audit commission(auditor) of the company;
5) approval of annual reports and annual accounting balances;
6) making a decision on the distribution of the company's net profit among the company's participants; Competence of the general meeting of LLC
Art. 33 of the Law
7) approval (adoption) of documents regulating the internal activities of the company (internal
company documents);
8) making a decision on the placement of bonds and other equity securities by the company;
9) appointment of an audit, approval of the auditor and determination of the amount of payment for his services;
10) making a decision on the reorganization or liquidation of the company (unanimously);
11) appointment of a liquidation commission and approval of liquidation balance sheets;
12) solution of other issues provided for by this Federal law or the charter of the company. Ordinary general meeting (article 34 of the Law)
The next general meeting of the company's participants is held within the timeframes determined by
the charter of the company, but at least once a year. Ordinary general meeting of participants
the company is convened by the executive body of the company.
The charter of the company must determine the date for the next general meeting.
members of the company, which approves the annual results of activities
companies (approved by annual reports and annual balance sheets). The specified
the general meeting of the company's participants must be held no earlier than two months later and
no later than four months after the end of the fiscal year (starts 1
January and ends December 31). Extraordinary meeting of LLC (EOS)
Art. 35 of the Law
is carried out in cases determined by the charter of the company, as well as in any other cases, if
such a general meeting is required by the interests of the society and its participants.
convened by the executive body of the company on its initiative, at the request of the council
directors (supervisory board) of the company, the audit commission (auditor) of the company,
auditor, as well as members of the company, possessing in aggregate at least one
tenth of the total number of votes of members of the company.
The executive body of the company is obliged, within five days from the date of receipt of the request
on holding an EGM of the company's participants, consider this requirement and make a decision
on the holding of an extraordinary general meeting of the company's participants or on the refusal to
conducting.
If a decision is made to hold an EGM of the company's participants, the specified general
the meeting must be held no later than forty-five days from the date of receipt of the request
about its conduct.
If within the deadline no decision was made to hold an EGM
participants of the society or a decision was made to refuse to conduct it, the EGM of the participants
society can be convened by bodies or persons requiring it. From judicial practice:
Z. appealed to the Arbitration Court of the Moscow Region with a claim against LLC "E" for compulsion
hold the annual general meeting of the company in person on the 40th day from the date of entry
by virtue of the decision arbitration court in the present case, at 11 o'clock, with the compilation of a list of persons
entitled to participate in the meeting on the date of entry into force of the decision of the arbitration
court in the present case, notifying the founders of the general meeting by mail
and imposing execution on the plaintiffs. Article 36 of the Law
The procedure for convening LLC
The body or persons convening the general meeting of the company's participants are obliged not to
notify everyone about it later than thirty days before it
member of the society by registered mail at the address indicated in the list of participants
society, or in another way provided by the charter of the company.
The notice must indicate the time and place of the general meeting.
members of the company, as well as the proposed agenda.
Any member of the company has the right to make proposals for inclusion in the agenda
general meeting of participants of the company of additional questions no later than
fifteen days prior to its holding. The right to submit proposals to the agenda of the general meeting of participants
(shareholders, members)
Offers
on inclusion in
agenda
common
assemblies
participants
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Art. 36 OOO
Any
participant
societies
Not later
in less than 15 days
before the
Additional
questions Conditions necessary for the inclusion of issues in the agenda of the general annual
meetings (Art.53 of the Law on LLC)
Conditions
Ownership in aggregate of at least 2% of voting shares
Offer received up to 30 days after the end of the fiscal year
(define)
In writing, indicating the name of the shareholder, the number and
categories of shares, signature
Wording of each proposed question and wording
decisions on each issue (disp) Procedure for holding a general meeting
Article 37 of the Law
The general meeting of the company's participants is held in the manner prescribed by the Law, the charter of the company and its
internal documents.
Before the opening of the general meeting of the participants of the company, the registration of the arrived participants is carried out
society.
Members of the company have the right to participate in the general meeting personally or through their representatives.
The general meeting of members of the company opens at the time specified in the notice of holding the general meeting
members of society time
The general meeting of members of the company is opened by: the executive body, the chairman of the council
directors, audit committee, auditor or one of the participants
The person opening the general meeting of members of the company shall elect the chairperson from among
members of the society.
The executive body of the company organizes the keeping of the minutes of the general meeting of the company's participants
(filed in the minutes book, within 10 days a copy of the minutes is sent to all members of the company).
Decisions are made only on the agenda items communicated to the LLC participants Executive body LLC
One-man
executive
organ
Manager
Collegial
executive
organ Sole executive body
Art. 40 of the Law
CEO, President and others
may also be elected not from among its members. Term of office - up to five years
Only an individual can act as the sole executive body of the company.
acts on behalf of the company without a power of attorney, including representing its interests and concluding transactions
issues powers of attorney for the right of representation on behalf of the company, including powers of attorney with the right
surrender
issues orders on the appointment of employees of the company, on their transfer and dismissal, applies
incentives and disciplinary action
The procedure for the activity of the sole executive body of the company and its decision-making
established by the charter of the company, internal documents of the company, as well as by an agreement concluded
between the company and the person performing the functions of its sole executive body. Collegial executive body
Article 41 of the Law
Management Board, Directorate, etc. A member of the collegial executive body of the company can only be
an individual who may not be a member of the company.
submits an annual report to the board of directors, an annual accounting statements about the activities of the company,
as well as proposals for the distribution of profits
informs the board of directors about the current economic activity societies
heads the activities of the board of the company (if such a body is formed in the company), including
convenes meetings of the board, determines their agenda within the competence established by the charter
for the board, and presides over board meetings;
concludes transactions on behalf of the company, opens settlement and other accounts in Russian and foreign
banks, organizes accounting, ensures the preparation and timely presentation of accounting and
statistical reporting on the company's activities to the tax authorities and state bodies
statistics, determines the information that makes trade secret societies
approves organizational structure and the staff of the society, provides selection, placement, training,
certification, professional development of the company's personnel and rational use labor
resources, hires and dismisses employees of the company, applies measures to them
encourages and imposes penalties, provides employees with healthy and safe working conditions, in
approves within its competence internal documents societies
independently solves all issues arising in the current economic activities of the company Board of Directors
The members of the collegial executive body of the company cannot be more than one fourth
the composition of the board of directors of the company. The person performing the functions of the sole executive
body of the company cannot simultaneously be the chairman of the board of directors of the company.
Article 32 of the Law
determination of the main directions of the company's activities
the formation of the executive bodies of the company and the early termination of their powers, as well as the adoption
decisions on the transfer of powers to a commercial organization or individual entrepreneur, approval of the terms of an agreement with him
setting the amount of remuneration and monetary compensation sole executive body
of the company, members of the collegial executive body of the company, the manager
making a decision on the participation of the company in associations and other unions of commercial organizations
appointment of an audit, approval of the auditor and determination of the amount of payment for his services
approval or adoption of documents regulating the organization of the company's activities (internal
company documents)
creation of branches and opening of representative offices of the company
resolving issues on the approval of transactions in which there is an interest
resolving issues on the approval of major transactions
resolving issues related to the preparation, convocation and holding of a general meeting of participants
societies How to inherit a share in the authorized capital of an LLC? The transfer of a share in the authorized capital of an LLC by inheritance is possible
only in two cases (clause 8 of article 21 of the Law)
The charter
Agreement
co-founders
Beat transition is ok
inheritance is not limited
LLC charter
Participants agree
LLC for the transfer of a share to
to the heirs of the deceased participant
If obtaining consent
provided by the charter of the LLC Step 1. Contact the notary at the place of opening the inheritance with
an application for acceptance of an inheritance or an application for extradition
certificates of the right to inheritance.
Usually, the application for acceptance of the inheritance contains a request for the issuance of a certificate.
You must have with you:
- passport;
- a certificate of the last place of residence of the testator;
- an extract from the Unified State Register of Legal Entities in respect of LLC; An extract from the Unified State Register of Legal Entities can be obtained at paper form at the IFTS by paying
state fee in the amount of 200 rubles, or in in electronic format on the website www.nalog.ru for free in the section
"Electronic services: Providing information from the Unified State Register of Legal Entities / EGRIP on a specific legal entity / individual
entrepreneur in uniform electronic document"(Clause 1 of Art. 7 of the Law of 08.08.2001 N 129-FZ; Letter of the Federal Tax Service of Russia of
11.08.2015 N GD-4-14 /).
- death certificate of the testator;
- will (if any);
- a document confirming the relationship with the testator (birth certificate, certificate of conclusion
marriage);
- a copy of the charter of the LLC;
- title document of the testator for a share in LLC;
- report on the market value of the testator's share;
- a certificate from the company about the payment of the share by the testator;
- list of LLC participants.
Requirements for documents are contained in section. 2 Methodical recommendations, approved at the meeting of the Coordination and Methodological Council of the Notary Chambers of the Southern Federal District, the Northern-K Federal District, the Central Federal District of the Russian Federation 28 - 29.05.2010. Step 2. Notify the LLC in writing of the intention
become a member of the society.
The notification (application) is drawn up in any form.
If the charter does not restrict the right to transfer the share to the heirs, then the share is considered
belonging to the heirs from the date of the opening of the inheritance. The heir becomes
a member of the society, that is, all rights certified by a share in
authorized capital, including the right to participate in the management of the affairs of the company (clause 4 of article 1152
Civil Code of the Russian Federation).
However, despite this, until the receipt of the certificate of the right to inheritance and
state registration of changes to the Unified State Register of Legal Entities, the composition of the company's participants will be
uncertain. Therefore, in this case, the trust can manage the share.
manager (Article 1173 of the Civil Code of the Russian Federation). The charter of an LLC may provide for obtaining the consent of its
participants for the transfer of a share to the heirs, therefore, to register the rights to a share in an LLC
you must obtain the appropriate consent. Consent is deemed to have been received if all members of the company within 30 days or
another period specified in the charter from the date of receipt of the appeal will be submitted by written
statements of consent to the transfer of the share to the heir or during this period not
submit a written refusal to give such consent. Appropriate appeal to
the company can be directed by the heir (s) of the deceased participant
society both before the expiration of the term for accepting the inheritance, and after.
When there is no need for trust management of shares, the appeal of the heir for
obtaining consent is recommended to send to the society after receiving the certificate
on the right to inheritance to a share (clause 1.4 of the Methodological Recommendations).
If consent is denied, the heir on the basis of a certificate of the right to
inheritance for a share, in accordance with par. 2 p. 1 art. 1176 of the Civil Code of the Russian Federation, has the right to receive
the actual value of the inherited share or its corresponding part
property. Step 3. Obtain a certificate of inheritance.
As a rule, it is issued after six months from the date of death of the testator.
(Article 1163 of the Civil Code of the Russian Federation). It will indicate the transfer of a share in LLC to the heir in the order
inheritance.
For the issuance of a certificate of the right to inheritance, a state fee is paid (or
notary rate) in the amount of:
- 0.3 percent of the value of the inherited property, but not more than 100,000 rubles. - for issuance
certificates of the right to inheritance by law and by will to children, including
adopted children, spouse, parents, full brothers and sisters of the testator;
- 0.6 percent of the value of the inherited property, but not more than 1,000,000 rubles. - per
issuance of certificates to other heirs (subparagraph 22 of paragraph 1 of article 333.24 of the Tax Code of the Russian Federation).
You will also need to pay the notary the cost of legal and technical work.
character, which, for example, in Moscow is 3000 rubles. Step 4. Register the changes in the Unified State Register of Legal Entities.
Fill out an application with a notary for amending the Unified State Register of Legal Entities and submit to
registration authority ( tax office) at the location of the LLC. To the statement
attach a certificate of inheritance, if necessary, a document of consent
LLC participants for the transfer of a share to the heir and, possibly, other documents, a list
which are recommended to be clarified in tax authority(clause 16 of article 21 of the Law of 08.02.1998 N
14-FZ; clause 2 of Art. 17 of the Law of 08.08.2001 N 129-FZ).
Description of the presentation for individual slides:
1 slide
Slide Description:
2 slide
Slide Description:
Commercial organizations Business partnerships and societies are commercial organizations with the authorized (pooled) capital divided into shares (contributions) of the founders (participants). Partnerships are predominantly associations of individuals, and companies are associations of capital. Partnerships include general partnerships and limited partnerships (limited partnerships), companies include a limited liability company, an additional liability company and a joint stock company.
3 slide
Slide Description:
A full partnership is a partnership, the participants of which (general partners), in accordance with the agreement concluded between them, are engaged in entrepreneurial activities on behalf of the partnership and are responsible for its obligations with property belonging to them.
4 slide
Slide Description:
A limited partnership is a partnership in which, along with the participants who carry out entrepreneurial activities on behalf of the partnership and are responsible for the partnership's obligations with their property (general partners), there are one or more participants - contributors (limited partners) who bear the risk of losses associated with the activities of the partnership , within the limits of the amounts of their contributions and do not take part in the implementation of entrepreneurial activities by the partnership
5 slide
Slide Description:
A limited liability company (LLC) is a company founded by one or more persons, the authorized capital of which is divided into shares determined by the constituent documents of the size. Members of a limited liability company are not liable for its obligations and bear the risk of losses associated with the activities of the company, within the value of their contributions
6 slide
Slide Description:
An additional liability company (ALC) is a company founded by one or more persons, the authorized capital of which is divided into shares of the sizes determined by the constituent documents; the participants of such a company jointly bear subsidiary liability for its obligations with their property in the same multiple for all to the value of their contributions, determined by the constituent documents of the company
7 slide
Slide Description:
Joint-stock company(JSC) is a company, the authorized capital of which is divided into a certain number of shares; members of a joint-stock company (shareholders) are not liable for its obligations and bear the risk of losses associated with the activities of the company, within the value of their shares
8 slide
Slide Description:
An open joint-stock company has the right to make an open subscription to the shares it issues, its shareholders have the right to alienate their shares without the consent of other shareholders. The maximum number of shareholders in an open joint stock company is not limited. It is obliged to publish annually to the public an annual report, balance sheet, profit and loss account, and other information. The size of the authorized capital of an open joint stock company must be at least a thousand times the minimum wage.
9 slide
Slide Description:
A closed joint stock company distributes shares exclusively among the founders or among a predetermined circle of persons. The shareholders of a closed joint stock company have preemptive right acquisition of shares sold by other shareholders of this company. The maximum number of shareholders of a closed joint stock company must not exceed fifty. A closed joint-stock company may be obliged to publish data on its activities in the cases established by federal body the executive branch that regulates the securities market. The size of the authorized capital of a closed joint stock company must be at least one hundred times the minimum wage.
10 slide
Slide Description:
Non-profit organizations Consumer cooperatives are organizations whose members have combined their property share contributions to meet their material and other needs. Consumer cooperatives include housing construction, garage, dacha and other cooperatives. Public and religious organizations are voluntary associations of citizens, united on the basis of their community of interests to satisfy spiritual or other non-material needs. Religious organizations are distinguished by the fact that they are created for the joint confession and dissemination of faith and have the following characteristics: the presence of a religion; performing divine services, other religious rites and ceremonies; teaching religion and religious education of their followers.
"Partnership and cooperative" - Legal status production cooperative... Management is carried out by the general agreement of all participants. Features of business companies. Disposal of the participants in the partnership. The legal status of a limited partnership. Full partnership... Rights. The right to receive a portion of the partnership's profits. The number of members who do not take personal labor participation.
"Features of non-profit organizations" - Using the concepts of "production" and "non-production" sphere. Autonomous non-profit organization. Legal basis activities non-profit organizations... Non-profit sector. Non-profit organization. Trends in the development of the non-profit sphere. Commercial and non-commercial sectors. Clients of non-profit structures.
"Forms of Entrepreneurship in Russia" - Corporate Entrepreneurship. Associations of entrepreneurs based on the pooling of capitals. A joint stock company is a legal entity. Types of entrepreneurship depending on the content of the activity. Business companies. Affiliate entrepreneurship. Organizational and legal types of enterprises (by law).
"Federal Government Office" - The type of institution. State registration... Regulatory legal regulation... The order of creation. Project approval. Draft decree of the Government of the Russian Federation. Criteria. Changing the type of FGU. Founder. The current statutes of the Federal State Institution. Liquidation Commission... Reorganization federal institution... Project development goals.
"Autonomous institutions" - Restructuring the network of state (municipal) institutions. Positions that do not change for existing ones budgetary institutions... Non-profit organization. The decision to create an AU. The presence in the current financial year of an overdue accounts payable... The body exercising the functions and powers of the founder.
"Activities of non-profit organizations" - Development of civil society. Third sector of Moscow. Reform of budgetary institutions. Community councils. Constitution of the Russian Federation. Quantity public organizations and associations. Distribution of the average annual number of people employed in the economy. Non-profit sector activities. The system of classification of NPOs based on the concept.
There are 19 presentations in total
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The presentation on the topic "LLC and ODO" can be downloaded absolutely free of charge on our website. Project subject: Informatics. Colorful slides and illustrations will help you engage your classmates or audience. To view the content, use the player, or if you want to download the report - click on the corresponding text under the player. The presentation contains 11 slide (s).
Presentation slides
Slide 1
Presentation on the discipline "Industry Economics" Specialty 080802 "Applied Informatics"
Completed by students: Postovoy Dmitry Sheremetyev Sergey Checked by teacher: Mezhonova S.A.
SAOUSPO "KKITiU"
Slide 2
Types of companies Number of participants in LLC and ALC Purposes of creating LLC and ALC Authorized capital of LLC and ALC Rights of participants in LLC and ALC Obligations of participants in LLC and ALC Procedure for distribution of profits in LLC and ALC Difference between ALC and LLC Conclusion
Slide 3
Types of societies
Company - a legal entity founded by one or more persons, the authorized capital of which is divided into certain shares.
With limited otv. members of the company are not liable for its obligations and bear the risk of losses associated with the activities of the company, within the value of their shares in the authorized capital of the company.
With additional hole the participants jointly and severally bear subsidiary liability for their obligations with their property in the same multiple for all to the value of their contributions, determined by the constituent documents of the company.
Types of societies:
Slide 4
Number of LLC and ODO participants
One to fifty. Participants can be capable Russian and foreign citizens (as well as stateless persons) and legal entities. In the case when one person acts as a participant, then the activities of this LLC / ALC are fully controlled by this person. If there are several participants in the LLC / ODO, then some disagreements may arise. This is due to the fact that the supreme governing body is the general meeting of participants. Only it can make decisions on a number of issues related to the exclusive competence of the general meeting of participants.
Slide 5
The goals of establishing LLC and ODO
LLC and ODO are created for the purpose of making a profit and can engage in any activity not prohibited by law. At the same time, for certain types of activities, it is necessary to obtain a special permit (license). The term of activity is not limited, unless otherwise established by the Charter of the Company.
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Authorized capital of LLC and ODO
The authorized capital of the company is made up of the par value of the shares of its participants. The size of the share of a company participant in the charter capital of the company is determined as a percentage or as a fraction. The size of the share of a participant in the company must correspond to the ratio of the par value of his share and the authorized capital of the company. Minimum size the authorized capital established by the current legislation is 10,000 rubles. The authorized capital can be contributed as in cash, and property, property rights, or other rights that have a monetary value.
Slide 7
Rights of LLC and ODO participants
The participant has the right
participate in the management of the affairs of society
receive information about the activities of the company and get acquainted with its accounting books and other documentation
take part in the distribution of profits
sell or cede your share in the authorized capital of the company to one or more participants
leave the company regardless of the consent of other participants
receive, in the event of liquidation of the company, a part of the property
Slide 8
Obligations of LLC and ODO participants
The LLC participant is obliged
make contributions in the manner, in the amount, in the composition and within the time limits provided for by the Law and the constituent documents of the company
not disclose confidential information about the activities of the company
Slide 9
The procedure for distribution of profits in LLC and ODO
The company has the right to make a decision on the distribution of its net profit among the members of the company on a quarterly basis, once every six months or once a year. The decision to determine the part of the company's profits to be distributed among the participants in the company is made general meeting members of the society. The part of the company's profits intended for distribution among its participants is distributed in proportion to their shares in the authorized capital of the company.
Slide 10
Differences between ODO and LLC
An additional liability company (ALC) differs from an LLC in that its participants are responsible not only within the authorized capital, but also in addition to a certain amount, which is a multiple of authorized capital, the amount of which is established by the charter and in case of presentation of claims of creditors, the participants are jointly and severally liable.
Slide 11
Creating Text Effects Using CSS3 Decoration Line Style: The text-decoration-style property
Railway waybill reverse side Filling in the railway waybill
Systems analysis in modern management