How to correctly indicate the organizational and legal form. What is the organizational and legal form of a legal entity, the concept and types of enterprises. Classification of commercial organizational and legal forms

Do you know what a corporate name of an organization is?

Few people understand the correct legislation, including in the field corporate law and that's why many people have problems. The current Federal Law dated 02/08/1998 N 14-FZ (as amended on 06/29/2015) “On Limited Liability Companies” in Article 4 (Company name and location) defines only the following criteria for the organization’s company name:

1st: The company must have a full and has the right to have an abbreviated corporate name in Russian.

2nd: The Company also has the right to have a full and (or) abbreviated corporate name in the languages ​​of the peoples Russian Federation and (or) foreign languages.

3rd: The full corporate name of the company in Russian must contain the full name of the company and the words “limited liability”.

4th: The abbreviated corporate name of the company in Russian must contain the full or abbreviated name of the company and the words “limited liability” or the abbreviation LLC.

5th: The corporate name of the company in Russian and in the languages ​​of the peoples of the Russian Federation may contain foreign language borrowings in Russian transcription or in transcriptions of the languages ​​of the peoples of the Russian Federation, with the exception of terms and abbreviations reflecting the organizational legal form society.

It follows that:

A) the company must have: a full company name;

b) the company must contain: the full name of the company and the words “limited liability”;

V) The company has the right to have: an abbreviated company name;

G) the company must contain: the abbreviated name of the company and the words “limited liability” or the abbreviation LLC.

Therefore, the corporate name of the company should look like this, but not as we are all accustomed to (Romashka LLC or Romashka Limited Liability Company):

Example full name societies:

Chamomile Limited.

Example of an abbreviated company name:

"Romashka Limited Liability" or "Romashka LLC".

According to paragraph 4 of Art. 54 of the Civil Code of the Russian Federation, we quote:

A legal entity that is a commercial organization must have a corporate name.

Requirements for a company name are established by this Code and other laws. Rights to a company name are determined in accordance with the rules of Section VII of this Code.

As for the rules of Section VII of the Civil Code of the Russian Federation, it is specified here by subparagraph 13 of paragraph 1 of Article 1225 (Protected results of intellectual activity and means of individualization), we quote:

1. The results of intellectual activity and equivalent means of individualization of legal entities, goods, works, services and enterprises that are granted legal protection (intellectual property) are:
…
13) brand names;
…

Agree that at least a strange definition was given by the legislator when formulating the company name of the organization, namely, the concept of a company name is not fully defined. In addition, if we continue to analyze the current legislation, then most of the existing LLCs can be officially closed or funds can be collected from them for duplicating (using) the company name. After all, this is actually stated in paragraph 6 of Article 1252 of the Civil Code of the Russian Federation, we quote:

6. If various means of individualization (company name, trademark, service mark, commercial designation) turn out to be identical or confusingly similar and, as a result of such identity or similarity, consumers and (or) counterparties may be misled, the means of individualization shall take precedence an exclusive right to which arose earlier, or in cases of establishing convention or exhibition priority, a means of individualization that has an earlier priority.

If a means of individualization and an industrial design turn out to be identical or confusingly similar and, as a result of such identity or similarity, consumers and (or) counterparties may be misled, the means of individualization or industrial design in respect of which the exclusive right arose earlier, or in in cases of establishing a convention, exhibition or other priority, a means of individualization or an industrial design in respect of which an earlier priority has been established.

The holder of such an exclusive right, in the manner established by this Code, may demand invalidation of the provision of legal protection trademark, service mark, invalidation of a patent for an industrial design, or a complete or partial ban on the use of a company name or commercial designation.

For the purposes of this paragraph, a partial ban on use means:

in relation to a company name, a ban on its use in certain types of activities;

in relation to a commercial designation, a ban on its use within a certain territory and (or) in certain types of activities.

In this regard, it can be assumed or even argued that when drafting bills:

First- people who do not know jurisprudence are involved;

Second— grammar, vocabulary, phonetics and other rules of the Russian language are never taken into account by anyone, i.e. the bill does not pass the scrutiny of linguists.

Do you know what the organizational and legal form of an organization is?

We are accustomed to the fact that when registering an organization, they are required to correctly indicate the organizational and legal form of the organization, but no one really understands that in the current legislation of the Russian Federation you rarely find a clear description of what the organizational and legal form of an organization is, and this has been written about a little higher in this article.

To make it more clear to everyone what we are trying to talk about here, we will give an example from open sources, namely, we will give definitions:

Organizational and legal form economic entity - a form of economic entity recognized by the legislation of a particular country, which fixes the method of securing and using property by the economic entity and the ensuing legal status and goals of activity.

Term(from lat. terminus- limit, boundary) is a word or phrase that is the name of a certain concept of some field of science, technology, art, and so on.

Abbreviations(Italian abbreviation from lat. brevis- short) are divided into compound words and initial abbreviations. Compound word is a word made up of abbreviated initial elements (morphemes) of a phrase. Initial types of compound words or acronyms- these are words formed by addition initial letters words or initial sounds are in turn divided into letter abbreviations, sound And letter-sound.

Letter abbreviation- composed of the alphabetical names of the initial letters of the words that form the original phrase.

Based on the above circumstances, it turns out that the legal form of the organization is also not provided for by the legislator, i.e. not determined. Consequently, as they say: “the topic is not fully disclosed.”

As for the Federal Law of December 26, 1995 N 208-FZ (as amended on June 29, 2015) “On Joint Stock Companies,” everything is in order here, we quote:

1.The company must have a full and has the right to have an abbreviated corporate name in Russian. The Company also has the right to have a full and (or) abbreviated corporate name in the languages ​​of the peoples of the Russian Federation and (or) foreign languages.

Full company name of the company in Russian must contain the full name of the company and an indication of its organizational and legal form is a joint stock company , and the full brand name public society in Russian - also an indication that the society is public. The abbreviated corporate name of a company in Russian must contain the full or abbreviated name of the company and the words “joint-stock company” or the abbreviation “AO”, and the abbreviated corporate name of a public company in Russian must contain the full or abbreviated name of the public company and the words “public joint-stock company” or abbreviation "PAO".

By the way, do you know what “location” and “location” are?

In what cases is “location” used separately, and when is it used together (“location”)? And is this right?

Location- a place where someone or something is located;

Location- a place where someone or something was found.

If I was wrong about the description of the terminology “location” and “location”, then I am ready to post an official refutation of what was written if it is officially provided by the Federal State budgetary institution Sciences Institute of Linguistics of the Russian Academy of Sciences.

When creating a company, each entrepreneur must decide on its organizational and legal form, which corresponds to the Civil Code of the Russian Federation. The simplest organizational and legal form entrepreneurial activity- this is PBOYUL (entrepreneur without education legal entity).

Based on Article 23 of the Civil Code of the Russian Federation, citizens have the right to carry out entrepreneurial activities without forming a legal entity. This right comes into force from the moment state registration citizen as an individual entrepreneur.

This type of entrepreneurial activity of citizens is subject to the rules and requirements (specified in the Civil Code of the Russian Federation) regulating the activities of legal entities - commercial organizations, unless otherwise specifically provided for by other legal acts.

Accordingly, in the service sector and consumer market an individual entrepreneur is individual, acting on equal terms with legal entities.

An individual entrepreneur (PBOYUL) has the right to:

• opening your current account at a banking institution;
• your trademark;
• concluding transactions and signing business agreements;
• obtaining a bank loan;
• independent payment of taxes;
• in property disputes with legal entities, be a plaintiff and defendant in court (including arbitration);
• use of hired labor of other citizens on the basis of a contract, etc.

To the benefits individual entrepreneurship relate:

• a very simplified and short procedure for both registration and liquidation;
• the income tax rate is much lower than that of legal entities;
• simplified reporting and accounting procedures;
• Individual entrepreneurs are not registered with the State Statistics Committee.

For the initial stage of organizing a new business, PBOLE is the most suitable form. In case of successful activity individual entrepreneur will be able to purchase required capital and experience to move into more big business, with the formation of a legal entity.

Determining factors for choosing the right one legal form are the volumes and areas of business, the number of co-founders (players) and the activities of the company in a market economy. Legislatively, legal entities are divided into non-profit and commercial organizations. Only those organizations whose main goal is to make a profit can receive the status of a small enterprise.

Commercial organizations, in turn, can be created in various organizational and legal forms, in particular: as business partnerships, as business societies, as production cooperatives (artels). Since the state’s share in the authorized capital of small enterprises cannot be more than 25%, they cannot be created in the form of municipal and state enterprises, for which the state share is 100%.

Organizational and legal form. Business partnerships

Business partnerships and business societies are all commercial organizations with a constituent authorized capital divided into shares (contributions).

The authorized capital is intended to guarantee ongoing operations (transactions) and is the basis economic activity. Size authorized capital specified in the company's charter. A business partnership can be created in the form of a general partnership and a limited partnership (limited partnership).

A business company can be formed as a joint stock company (open or closed) or as a limited liability company.

Organizational and legal form. General partnership

This is a partnership in which each participant bears joint and several and unlimited liability for the affairs of the partnership. General partnerships are created and operate on the basis of a constituent agreement that must be signed by all its participants.

A person can be a participant in only one general partnership. Its participants bear full responsibility for the obligations of the partnership. The management of the partnership is carried out by a majority vote or by general agreement, and each of the participants has one vote (unless otherwise specified in the constituent agreement).

Each of the participants in such a partnership has the right to act on behalf of the partnership (unless otherwise specified in the constituent agreement).

At the time of registration of a general partnership, each of its participants must make at least 50% of their contribution. The results of financial and economic activities are distributed depending on the share of contributed capital.

With this form of organization, its name must contain the words “full partnership” and the names of the participants, or one name and the prefix “and Co” plus “full partnership”.

Organizational and legal form. Limited partnership (limited partnership)

In such a partnership, in addition to the existing participants (general partners), who are liable with their property, there are associated participants (one or more), the so-called “commandists”, who are liable only within the framework of their contribution and do not take part in business activities.

The following rules apply to a limited partnership: general partnerships and only full comrades participate in management. The limited partner (investor) has the right to receive profit (commensurate with the share), get acquainted with balance sheets and annual reports, leave the partnership at the end of the financial year, having received his contribution in the manner determined by the constituent agreement, transfer his share to third parties or other investors. In the event of liquidation (bankruptcy) of a limited partnership, after satisfaction of creditors, such investors have the first right to the return of their deposits.

Organizational and legal form. Joint Stock Company (JSC)

This is a type of company whose authorized capital is divided into a certain number of shares. Shareholders are not liable for the company's obligations; they do not bear the risk of losses on the shares they own. When a JSC participant can alienate his shares, and the consent of other shareholders is not required for this, this is an OJSC (open joint stock company). The JSC must annually publish an annual balance sheet and profit/loss report. If the shares are distributed only among a certain circle of persons, such a JSC is closed (CJSC). The number of its participants is clearly limited by law (no more than 50 participants).

Organizational and legal form. LLC or limited liability company

The most common form of enterprise for small businesses, both in domestic and foreign practice, is an LLC - a limited liability company. This form of organization is designed primarily for small businesses, since the minimum allowable amount of authorized capital here is small and amounts to at least one hundred minimum sizes salary per month. The maximum number of participants is also 50. LLCs with more than 50 members can be reorganized into a joint stock company or a cooperative. Information about the composition of participants is reflected in the constituent agreement and is open to other persons.

The constituent documents of an LLC include: charter and memorandum of association. In essence, they differ, and the charter is broader than the contract. When there are inconsistencies in the provisions of the charter and the agreement, the charter takes precedence. When an increase in the authorized capital occurs, it is recorded only in the constituent documents. The amount of increase in the authorized capital is not taxable. Possible transfer by the parent company to a subsidiary Money and other property, as a contribution, not subject to taxes either on the part of the transferor or on the part of the receiver. The number of votes of each participant is determined in proportion to its share in the authorized capital.

Each participant can be assigned a maximum share size, which cannot be exceeded during purchase and sale. If a participant sells his share, the overall composition of participants does not change. Unless otherwise specified in the charter, it is possible to transfer your share in favor of third parties.

The company itself does not have the right to acquire shares in its authorized capital (this is provided for in the joint-stock company), except for the following cases:

• when the charter of the LLC prohibits the assignment of shares to third parties;
• when there is no consent of the LLC participants for assignment to third parties.

With the consent of the participant, his share can be paid in kind, and this payment must be made within a year from the date of transfer of the share to the company. Participants have the right to leave the society at any time convenient for them.

From the date of filing an application for withdrawal by a participant in the LLC, his share is transferred to the company, and the company, in turn, undertakes to reimburse him for it actual value. The law does not provide for settlement with debt obligations and bills. The owners of the LLC determine the procedure for redistributing profits. The company has the right to distribute profits between its participants once a quarter, every six months or once a year. Shares of the authorized capital in an LLC are subject to inheritance, however, the charter may determine that an heir can become a participant in the LLC only with the consent of the remaining founders.

The same applies to the liquidation of legal entities participating in the LLC (their share becomes the asset of the remaining participants of the LLC). Decisions on amendments to the constituent agreement and on registration/liquidation are made only unanimously at the general meeting of participants. The general meeting of participants is the highest management body of the LLC. If necessary, a board of directors is created. Direct management is exercised by the executive body (president, general director). Must be created audit committee. The functions of the auditor may be assigned to independent auditors.

Organizational and legal form. Production cooperative

To engage in entrepreneurial activities, entrepreneurs can unite into production cooperatives, which are also commercial organizations and operate on the basis of a charter.

The corporate name of such cooperatives contains the words “artel” or “production cooperative.” The number of participants should not be less than five people.

Participants joint stock company conclude between themselves memorandum of association, after which they approve the charter of the joint-stock company, which is the main founding document. The formation of the authorized capital is based on nominal value shares and determines the minimum value of the JSC’s property, which ensures the interests of its creditors. Size net assets at the end of the next financial year should not be less than the authorized capital.

An increase in the authorized capital can be made through the issue (issue) of new JSC securities - shares, or by increasing the par value of issued shares. In the total authorized capital, the share of preferred shares should not be more than 25%. Preferred shares include securities that have a fixed dividend, securities whose owners enjoy privileges in contrast to the owners of ordinary shares.

These privileges are expressed:

• in receiving a much larger part of the JSC’s property upon its liquidation;
• in receiving dividends of a fixed amount (or not lower than the agreed amount);
• in the repurchase of these shares by their issuer on preferential terms.

However, holders of such shares, as a rule, do not have voting rights at general meetings of shareholders.

PLAN

Introduction. The essence of organizational and legal forms.

Organizational and legal forms of organizations (OPF):

1. Legislative acts of the OPF.

   Classification of OPF.

   Features of OPF. Advantages and disadvantages.

The role of the choice of public fund in the activities of the organization.

Bibliography.

Introduction

The organizational legal form of an organization is the form of an economic entity, which fixes the method of securing and using property by an economic entity and the ensuing legal status and goals of activity. Business entities include any legal entities, as well as organizations operating without forming a legal entity, and individual entrepreneurs.

The existence of the OPF gives the entrepreneur the opportunity to determine and consolidate:

entrepreneur status;

determine the organizational and legal unity of the company (the management bodies of the company, the boundaries of their legal capacity);

and the mechanism of property liability, which in turn is a mechanism of control by the state and an instrument of influence.

Each country has its own organizational and legal forms of doing business, which have clear characteristics and strictly observed requirements.

The need to create a public fund and mandatory registration of individuals and legal entities is associated with the existence of a large number of informal and underground businesses: “underground production”, businesses that do not meet standards, avoid paying taxes, pirated use of brands, etc.

The need to select an OPF arises whenever:

creation of a new enterprise;

transforming the existing one.

The choice of OPF is a long-term decision and a change in form is usually associated with serious organizational costs, material and financial losses, and loss of suppliers and clients. The reasons for changes in OPF may be: changes in legislation, or changes in the size and volume of production of the company.

Organizational and legal forms of organizations.

Legislative acts of the OPF.

There are the following legislative acts regulating the creation, requirements, liability, reorganization and liquidation of OPF: Civil Code of the Russian Federation, All-Russian Classification of Organizational and Legal Forms, Federal Laws “On Limited Liability Companies”, “On Joint Stock Companies”, etc.

Any enterprise as a legal entity in accordance with the Civil Code of the Russian Federation, regardless of its organizational and legal form, has the same rights as other enterprises. The differences lie in the rights of the founders (participants, shareholders) of such enterprises. It is this set of rights of the founder (participant, shareholder) of a legal entity that determines the choice of one or another organizational and legal form of the enterprise.

Classification of OPF.

The All-Russian OPF classifier identifies the following main classification groups:

legal entities that are commercial organizations;

legal entities that are non-profit organizations;

organizations without legal personality rights;

individual entrepreneurs.

Based on the goals of entrepreneurial activity, business entities that are legal entities are divided into organizations that pursue profit as the main goal of their activities ( commercial organizations ) or do not have profit making as such a goal and do not distribute the profit received among the participants ( non-profit organizations ).

Legal entities that are commercial organizations can be created in the form of business partnerships and societies, production cooperatives, state and municipal unitary enterprises.

Legal entities that are non-profit organizations can be created in the form of consumer cooperatives, public or religious organizations, institutions, charitable and other funds, as well as in other forms provided by law (non-profit partnerships, autonomous non-profit organizations, branches of foreign non-profit non-governmental organizations, etc.). d.).

To business entities that are not legal entities, but have the right to carry out their activities without forming a legal entity , include mutual investment funds, representative offices, branches and other separate divisions of legal entities, peasant (farm) enterprises (from January 1, 2010), as well as simple partnerships.

TO individual entrepreneurs include citizens carrying out their activities without forming a legal entity.

Figure 1 shows a diagram of the organizational and legal forms that exist today in the Russian Federation.

Figure 1. Organizational and legal forms of the Russian Federation.

Features of OPF. Advantages and disadvantages.

Using the diagram shown in Figure 1, we will characterize the existing organizational and legal forms.

I . Commercial organizations - organizations whose main goal is to generate profit and distribute it among participants. These include:

A) Business partnerships- To commercial organizations in which contributions to the share capital are divided into shares of the founders. There is a distinction between a general partnership and a limited partnership.

General partnership ( PT) - a partnership whose participants (general partners) on behalf of the partnership are engaged in entrepreneurial activities and are liable for its obligations not only with their contributions to the joint capital of the PT, but also with the property belonging to them.

Advantages and disadvantages: PT participants must be highly qualified and enjoy mutual trust. If these requirements are met, management has high efficiency and efficiency. If participants do not meet these requirements, then there is a high probability of various kinds of negative consequences.

Partnership on Faith (TNV) - a partnership in which, along with general partners, there is at least one participant of another type - an investor (limited partner) who does not participate in entrepreneurial activities and bears risk only within the limits of his contribution to the joint capital of TNV.

Advantages and disadvantages: Management is efficient. General partners must be like-minded people, enjoy the trust of investors, have high qualifications and a developed sense of responsibility. Otherwise, there is a high probability of various kinds of negative consequences.

b) Economic companies -To commercial organizations in which contributions to the authorized capital are divided into shares of the founders. Exist:

Limited Liability Company (LLC) - a business company whose participants are not liable for its obligations and bear risk only within the limits of their contributions to the authorized capital. Provides one type of membership - participant. They can be an individual or a legal entity (their possible number is from 1 to 50). Controls: general meeting participants, management. The number of votes by agreement of the participants is specified in the constituent documents (recommendation: proportional to the share in the authorized capital). Participants bear the risk of losses within the value of their contributions to the authorized capital of the company. Profit allocated for dividends is distributed among participants in proportion to their shares in the authorized capital. Upon exit, the participant has the right to: receive a share in cash, in kind, transfer part of it or all of it to another person (participants in this have an advantage over third parties).

Advantages and disadvantages: If the number of participants exceeds 15-20, then the sense of ownership and efficiency of management decreases. An LLC is preferable if the participants do not want to transfer all management rights to a narrow circle of persons. The fact of financial liability for obligations within the property of the company reduces the interest for creditors.

Additional liability company (ALC) - a business company, the participants of which jointly and severally bear subsidiary (full) liability for its obligations with their property in the same multiple of the value of their contributions to the authorized capital.

Advantages and disadvantages: Responsibility for the obligations of a bankrupt participant is transferred to other participants. ODO is preferable if the participants are highly qualified and trust each other. High responsibility of participants helps to improve the quality of their activities and increase the trust of other organizations in them.

Open Joint Stock Company (OJSC) - a business company whose authorized capital is divided into a certain number of shares, the owners of which can alienate the part they own without the consent of other shareholders. Shareholders bear risk only to the extent of the value of the shares they own. Governing bodies: general meeting of shareholders, supervisory board, board (directorate) headed by the chairman (director). The share of preferred (non-voting) shares should not exceed 25%. Profits used for dividends are distributed among shareholders in proportion to the number of shares they own.

Advantages and disadvantages: The number of shareholders is not limited. Preferred when it is necessary to make large capital investments (by attracting potential investors to participate).

Closed Joint Stock Company (CJSC) - a joint-stock company, the shares of which are distributed only among its founders or other predetermined circle of persons. Shareholders of a closed joint stock company have a pre-emptive right to purchase shares sold by its other shareholders. Shareholders bear risk only to the extent of the value of the shares they own.

Advantages and disadvantages: This form is preferable if: participants do not want to entrust management to a narrow circle of qualified workers (or if there are none); Participants want to limit their composition to a predetermined circle of people.

V)Producer cooperatives- d voluntary association of citizens on the basis of membership for joint production or other economic activities based on personal labor participation and the pooling of property share contributions by its members (to a cooperative mutual fund):

Agricultural artel (collective farm) (SPK) - a cooperative created for the production of agricultural products. Provides for 2 types of membership: member of the cooperative (works in the cooperative and has the right to vote); associate member (has the right to vote only in certain cases provided for by law).

Advantages and disadvantages: The number of participants is limited only by the lower limit - 5 people. If the number of participants exceeds 15-20, then the sense of ownership decreases. A joint venture company is preferable if participants do not want to entrust management to a narrow circle of qualified employees (or if there are none). Management is not efficient enough. Each participant, regardless of the size of the contribution, has 1 vote (the risk is not proportional to the contribution).

Fishing artel (collective farm) (RPK) - a cooperative created for the production of fish products. Provides for 2 types of membership: member of the cooperative (works in the cooperative and has the right to vote); associate member (voting rights are granted only in certain cases provided for by law).

Cooperative farming (co-farm) (CCH) - a cooperative created by the heads of peasant farms and (or) citizens running personal subsidiary plots for joint activities in the production of agricultural products, based on personal labor participation and the pooling of their property shares (land plots of peasant farms and private household plots remain in their ownership).

G) Unitary enterprises- an enterprise is recognized as unitary if it is not endowed with the right of ownership to the property assigned to it by the owner. Only state and municipal enterprises can be unitary:

State (state) enterprise (GKP) - a unitary enterprise based on the right of operational management and created on the basis of property that is in federal (state) ownership. A state-owned enterprise is created by decision of the Government of the Russian Federation.

Advantages and disadvantages: An enterprise can receive assistance from the state. However, management and other employees of the enterprise will not be sufficiently interested in effective work. Public enterprises, as a rule, are not able to compete with private enterprises.

Municipal Enterprise (ME)- a unitary enterprise based on the right of economic management and created on the basis of state or municipal property. Created by decision of the authorized person government agency or local government authority.

Advantages and disadvantages: similar to GKP.

II . Non-profit organizations - organizations that do not pursue the goal of making a profit and do not distribute the profits between participants:

Consumer cooperative (PC) - a voluntary association of citizens and legal entities on the basis of membership in order to satisfy the material and other needs of the participants, carried out by combining its members with property shares. Provides for 2 types of membership: cooperative member (with voting rights); associate member (has the right to vote only in certain cases provided for by law).

Public and religious organizations - a voluntary association of citizens based on common interests to satisfy spiritual or other non-material needs. The right to carry out entrepreneurial activities only to achieve the goals of the organization. Participants do not retain ownership of the property transferred to the organization.

Funds - an organization that does not have membership, established by citizens and (or) legal entities on the basis of voluntary property contributions, pursuing social, charitable, cultural, educational or other socially beneficial goals. Has the right to engage in entrepreneurial activities to achieve their goals (including through the creation of business companies and participation in them).

Institutions - an organization created by the owner to carry out managerial, socio-cultural or other functions of a non-profit nature and financed by him in whole or in part.

III . Associations of legal entities - associations (unions) created by legal entities for the purpose of coordinating business activities and protecting their property interests. Members of the association retain their independence and rights as a legal entity.

The role of the choice of public fund in the activities of the organization.

When choosing the organizational and legal form of a future enterprise, it is necessary to take into account their characteristics, so as not to later discover that in order to carry out any business transaction or solve a certain problem, it is necessary to re-register the company.

To select an open investment fund, you need to take into account the following aspects of the future enterprise:

Goals and types of activities, the possibility of making a profit;

• Profit distribution;

• Responsibility of founders (participants);

• Taxation;

• Accounting and reporting;

• Minimum size of the organization's property;

• The opportunity for participants to receive part of the organization’s property upon leaving it and upon its liquidation;

• Type of management and number of enterprises.

Thus, the choice of organizational and legal form plays an important role not only in the process of registration of legal entities, but also in the further functioning of enterprises. The convenience of managing the organization, the security of investments, the confidentiality of information about the founders and much more directly depend on the correct selection of the organizational and legal form. Organizational - legal forms enterprises (4)Abstract >> Economic theory

What is OPF? Each organization has its own public fund. Civil Code of the Russian Federation and others Federal laws it is determined which OPF organizations (legal entities) can have in the Russian Federation. Haven't guessed it yet? Then we answer what it is:

OPF is its legal form determined by law and enshrined in the charter of each company or non-profit organization. The literal transcript of the abbreviation OPF is a legal term: organizational and legal form. Learn more about what a legal form of organization means for an organization and what types of legal forms there are for commercial and non-profit organizations in Russia, you can read below in the paragraph Types of OPF.

Meanwhile, decryption of OPF may have another meaning - economic, namely: fixed production assets. What's happened"fixed production assets"? In the science of "Enterprise Economics", OPF is means of labor that participate in the production process for a long time and at the same time retain their natural form.

The main production assets of the enterprise include: buildings, structures and structures, communication and power lines, machines, vehicles and equipment, tools, inventory, etc. (these are the main types of general industrial enterprises, as the main production assets). Because the OPF in this context, this is an economic concept, and does not affect the main topic of our site - state registration of non-profit organizations of various organizational and legal forms. For those who are interested in obtaining more complete information on the topic of the main production assets of the enterprise, we dare to direct to information resource economic topics. 🙂

Verbatim decryption of OPF does not contain a definition what is a legal form. Strange as it may seem, the main current Russian legislation with the Civil Code at its head does not contain it either! The only rather vague and vague explanation of the concept of OPF is contained in the All-Russian Classifier of Organizational and Legal Forms OK 028-2012. According to him, " organizational and legal form means a method of securing (forming) and using property by an organization and the ensuing legal status and goals of entrepreneurial activity." Well, now everything is clear, isn’t it? :)

Let's try to give our own, more clear definition:

Organizational and legal form (OLF) is an abbreviated letter abbreviation or a full verbal designation of the type of organization, always located immediately before its own (individual) name, characterizing the commercial or non-commercial orientation of the organization (in some cases reflecting the main purpose of its activities), as well as characterizing the classification of this organization into one of the regimes provided for by law securing and using property, activities and management of the organization.

Types of OPF

Here we will decipher in detail the OPF of organizations, while we will be guided by the same All-Russian classifier OPF.

Main types of OPF commercial enterprises and organizations:

IP - individual entrepreneur

LLC - limited liability company

ODO - additional liability company

OJSC - open joint stock company

CJSC - closed joint stock company

PC - production cooperative

Peasant farm (peasant farm)

SUE - state unitary enterprise

Main types of OPF of non-profit organizations (OPF NPO):

PC - consumer cooperative

NGO - public organization

OD - social movement

ANO is an autonomous non-profit organization

SNT - gardening non-profit partnership

DNP - country house non-commercial partnership

HOA - homeowners association

Of course, the entire range of organizational and legal forms is wider.

Here we have deciphered the OPF of the most common species. We hope that you liked this article and you gained complete information on the topic " decryption of OPF". If you want to clarify how the abbreviation of organizational and legal forms that are not present in the above list is deciphered or you need to find out the OPF code for your organization's OKOPF, please look in the OPF classifier located at the following link:

All-Russian classifier of organizational and legal forms (OK 028-2012)

In relation to the process of state registration of an NPO or commercial organization, correct and accurate indication of the full and abbreviated name of the legal form of organization (OLF) when preparing documents is a necessary condition for its successful completion.

Sincerely,

team of the Center for Registration of Non-Profit Organizations in St. Petersburg and Leningrad Region

Classification of organizational and legal forms

Types of organizational and legal forms of organizations represent a classification of economic entities in modern conditions.

The main feature of this classification is the division of economic entities in accordance with the organizational and legal form of the companies.

The types of organizational and legal forms of organizations are regulated by the Civil Code of the Russian Federation (Civil Code of the Russian Federation), which introduced the concepts of “commercial organization” and “non-profit organization”.

Types of organizational and legal forms of organizations

In accordance with the nature of the activities of enterprises, types of organizational and legal forms of organizations include:

1. Commercial enterprises,
2. Non-profit enterprises,
3. Organizations without a legal entity;
4. state (municipal) organization;
5. state (unitary) enterprise.

Currently, there are the following types of organizational and legal forms of organizations that carry out commercial activities: society, partnership, joint-stock company, unitary enterprises.

In the sphere of non-profit organizations, we can distinguish a consumer cooperative, public organizations(movements, associations), foundation (non-profit partnership), partnerships (gardening, dacha, homeowners), association (union), non-profit autonomous companies.

For enterprises that do not form a legal entity, the following types of organizational and legal forms of organizations may be provided: mutual investment funds, simple partnership, branch (representative office), individual entrepreneur, farm (peasant) enterprise.

Shape selection

The types of organizational and legal forms of organizations, in addition to the nature of the main activity, are also influenced by some other factors, among which may be organizational, technical, economic and social.

In accordance with organizational and technical factors, the types of organizational and legal forms of organizations are determined based on the number of founders, their characteristics, areas commercial activities, the nature and novelty of the products produced. When taking into account social and economic factor volume is taken into account starting capital and personal characteristics of the entrepreneur himself and his team.

Also, the types of organizational and legal forms of organizations may be limited by current legislation. For example, commercial organizations with the status of a legal entity can only be created in the form of a partnership of any type, a company (open or closed, limited liability).

Types of organizational and legal forms of commercial organizations

Types of organizational and legal forms of commercial organizations can also be classified into several types:

1. Economic partnership, divided into full and faith-based, the difference between which lies in the degree of responsibility of the participants (partners).

   In a complete society, partners in obligations are liable with all their property, and in a society based on faith, they are liable in accordance with the size of their contributions.

2. Business company (LLC), joint-stock company (JSC). The capital of an LLC includes contributions from participants and is divided into shares; in a JSC, the capital is divided into the corresponding number of shares.
3. A production cooperative is a voluntary association of members (citizens); it is based on membership and share contributions, as well as on the personal labor of the participants.
4. Business partnerships are very rare and are almost not mentioned in the Civil Code. Such enterprises are regulated by a separate law.
5. Peasant farms are an association for the purpose of maintaining Agriculture, based on the personal participation of citizens in business and their property contributions.

Examples of problem solving

Organizational and legal forms of enterprises

The organizational and legal form of an enterprise establishes the property and the nature of its use, from which it subsequently follows legal status organizations.

Thus, the organizational and legal forms of enterprises determine the legal status and nature of entrepreneurial activity.

Our country has a classification of organizational and legal forms (OKOPF), according to which each form is assigned a digital code.

Classification and types of organizational and legal forms

Depending on the nature of the enterprise’s activities, OPF can be divided into:

• commercial organizations (enterprises);
• non-profit organizations;
• organizations without forming a legal entity;
• state and municipal organizations;
• state and unitary enterprises.

At this time, there are four types of organizational and legal forms for enterprises conducting commercial activities:

1. partnerships;
2. society;
3. joint stock companies;
4. unitary enterprises.

For non-profit organizations:

• consumer cooperatives;
• public associations, movements and organizations;
• foundations and non-profit partnerships;
• partnerships (gardening, summer cottages, homeowners);
• associations and unions;
• non-profit organizations of autonomous type.

For enterprises that do not form a legal entity, the following types of OPF are provided:

• Mutual funds - mutual investment funds;
• simple partnerships;
• branches, representative offices;
• individual entrepreneurship;
• farm (peasant) households.

Criteria for choosing a legal form

In addition to the nature of the main activity of the enterprise, a number of other factors also influence the choice of legal form. Among the most significant are:

• organizational and technical;
• social and economic.

In the first case, the choice of form is made based on the number of founders and their characteristics, the scope of commercial activity, the nature and novelty of the product being produced, in the second - the volume of start-up capital and the personal characteristics of both the entrepreneur himself and his team.

In addition, the choice of enterprise form is limited by current legislation. For example, commercial organizations that have the status of a legal entity have the opportunity to be created only in the form of a partnership of any type, a company (limited liability, open, closed).

The scale of the enterprise is also important. So, for small and medium-sized businesses, it is optimal to choose a closed joint stock company. In this case, the sale of shares is carried out only within a narrow circle of people, as a rule, the founders of the company. Open type The company implies the possibility of selling shares to a wide range of people. This type of organizational and legal form is beneficial for a large-scale enterprise with a wide branch network, for example, large banks in the country.

Also, when choosing the form of an enterprise, the size of the authorized capital is also important. So for a closed joint stock company it is 100 units of the minimum wage, for an open joint stock company - 1000 units of the minimum wage.

The organizational and legal form of an enterprise establishes the property and the nature of its use, from which the legal status of the organization subsequently follows.

Thus, the organizational and legal forms of enterprises determine the legal status and nature of entrepreneurial activity.

Our country has a classification of organizational and legal forms (OKOPF), according to which each form is assigned a digital code.

Classification and types of organizational and legal forms

Depending on the nature of the enterprise’s activities, OPF can be divided into:

• commercial organizations (enterprises);
• non-profit organizations;
• organizations without forming a legal entity;
• state and municipal organizations;
• state and unitary enterprises.

At this time, there are four types of organizational and legal forms for enterprises conducting commercial activities:

1. partnerships;
2. society;
3. joint stock companies;
4. unitary enterprises.

For non-profit organizations:

• consumer cooperatives;
• public associations, movements and organizations;
• foundations and non-profit partnerships;
• partnerships (gardening, summer cottages, homeowners);
• associations and unions;
• non-profit organizations of autonomous type.

For enterprises that do not form a legal entity, the following types of OPF are provided:

• Mutual funds - mutual investment funds;
• simple partnerships;
• branches, representative offices;
• individual entrepreneurship;
• farm (peasant) households.

Criteria for choosing a legal form

In addition to the nature of the main activity of the enterprise, a number of other factors also influence the choice of legal form. Among the most significant are:

• organizational and technical;
• social and economic.

In the first case, the choice of form is made based on the number of founders and their characteristics, the scope of commercial activity, the nature and novelty of the product being produced, in the second - the volume of start-up capital and the personal characteristics of both the entrepreneur himself and his team.

In addition, the choice of enterprise form is limited by current legislation. For example, commercial organizations that have the status of a legal entity have the opportunity to be created only in the form of a partnership of any type, a company (limited liability, open, closed).

The scale of the enterprise is also important. So, for small and medium-sized businesses, it is optimal to choose a closed joint stock company. In this case, the sale of shares is carried out only within a narrow circle of people, as a rule, the founders of the company. An open type of company implies the possibility of selling shares to a wide range of people. This type of organizational and legal form is beneficial for a large-scale enterprise with a wide branch network, for example, large banks in the country.

Also, when choosing the form of an enterprise, the size of the authorized capital is also important. So for a closed joint stock company it is 100 units of the minimum wage, for an open joint stock company - 1000 units of the minimum wage.

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