According to organizational and legal form. Organizational and legal forms of entrepreneurial activity. What you need to know about LLC

The system of organizational and legal forms of economic activity used today in Russia, introduced mainly, includes 2 forms of entrepreneurship without education legal entity, 7 types of commercial organizations and 7 types of non-profit organizations commercial organizations.

Entrepreneurial activity without forming a legal entity can be carried out in the Russian Federation both by individual citizens (individual entrepreneurs) and within the framework of a simple partnership - an agreement on joint activities individual entrepreneurs or commercial organizations. The most significant features of a simple partnership include the joint liability of the participants for all general obligations. Profit is distributed in proportion to the contributions made by participants (unless otherwise provided by the contract or other agreement), which include not only tangible and intangible assets, but also inseparable personal qualities participants.

Fig. 1.1.Organizational and legal forms of entrepreneurship in Russia

Legal entities are divided into commercial and non-commercial.

Commercial are organizations that pursue profit as the main goal of their activities. According to, these include business partnerships and societies, production cooperatives, state and municipal unitary enterprises, this list is exhaustive.

Non-profit are considered organizations for which making profit is not the main goal and do not distribute it among participants. These include consumer cooperatives, public and religious organizations, non-profit partnerships, foundations, institutions, autonomous non-profit organizations, associations and unions; This list, unlike the previous one, is open.

Let's take a closer look at commercial organizations.

1. Partnership.

A partnership is an association of persons created to carry out entrepreneurial activities. Partnerships are created when 2 or more partners decide to participate in the organization of the enterprise. An important advantage of a partnership is the ability to attract additional capital. In addition, the presence of several owners allows for specialization within the enterprise based on the knowledge and skills of each of the partners.

The disadvantages of this organizational and legal form are:

Each participant bears equal financial responsibility regardless of the size of his contribution;

The actions of one partner are binding on all others, even if they do not agree with these actions.

There are two types of partnerships: full and limited.

General partnership- this is a partnership whose participants (general partners), in accordance with the agreement, engage in entrepreneurial activities on behalf of the partnership and jointly and severally bear subsidiary liability for its obligations.

Share capital is formed as a result of the founders of the partnership making their contributions. The ratio of participants' contributions determines, as a rule, the distribution of profits and losses of the partnership, as well as the rights of participants to receive part of the property or its value upon leaving the partnership.

A general partnership does not have a charter; it is created and operates on the basis of a constituent agreement signed by all participants. The agreement provides information mandatory for any legal entity (name, location, procedure for joint activities of participants to create a partnership, conditions for transferring property to it and participation in its activities, procedure for managing its activities, conditions and procedure for distributing profits and losses between participants, procedure for the withdrawal of participants from its composition), as well as the size and composition of the share capital; the size and procedure for changing the shares of participants in the share capital; size, composition, terms and procedure for making deposits; liability of participants for violation of obligations to make contributions.

Simultaneous participation in more than one general partnership is prohibited. A participant does not have the right, without the consent of the other participants, to carry out transactions on his own behalf that are similar to those that constitute the subject of the partnership’s activities. By the time of registration of the partnership, each participant is obliged to make at least half of his contribution to the share capital (the rest is paid within the time limits established by the constituent agreement). In addition, each partner must participate in its activities in accordance with the memorandum of association.

Activity management general partnership carried out by common consent of all participants; each participant, as a rule, has one vote (the constituent agreement may provide for a different procedure, as well as the possibility of making decisions by a majority vote). Each participant has the right to familiarize himself with all documentation of the partnership, and also (unless the agreement establishes a different way of conducting business) to act on behalf of the partnership.

A participant has the right to leave a partnership established without specifying a period by declaring his intention at least 6 months in advance; If a partnership is created for a certain period, then refusal to participate in it is allowed only for a good reason. At the same time, it is possible to exclude any of the participants in court by unanimous decision of the remaining participants. The withdrawing participant, as a rule, is paid the value of part of the partnership’s property, corresponding to his share in the share capital. The shares of the participants are inherited and transferred by succession, but the entry of the heir (legal successor) into the partnership is carried out only with the consent of the other participants. Finally, it is possible to change the composition of the partners by transferring one of the participants (with the consent of the others) of its share in the share capital or part of it to another participant or a third party.

Due to the extremely strong interdependence of a general partnership and its partners, a number of events affecting the partners can lead to the dissolution of the partnership. For example, participant exit; death of a participant - an individual or liquidation of a participant - a legal entity; a creditor's application by one of the participants to foreclose on part of the partnership's property; opening of reorganization procedures against a participant by court decision; declaring the participant bankrupt. However, if provided for in the memorandum of association or agreement of the remaining participants, the partnership may continue its activities.

A general partnership can be liquidated by decision of its participants, by a court decision in case of violation of legal requirements and in accordance with the bankruptcy procedure. The basis for liquidation of a general partnership is also a reduction in the number of its participants to one (within 6 months from the date of such reduction, this participant has the right to transform the partnership into a business company).

Limited partnership(fellowship of faith) – differs from a full partnership in that, along with general partners, it includes participants-contributors (limited partners), who bear the risk of losses in connection with the activities of the partnership within the limits of the amounts of contributions made by them.

The basic principles of formation and functioning here are the same as for a general partnership: this applies to both the share capital and the position of general partners. The Civil Code of the Russian Federation prohibits any person from being a general partner in more than one limited or full partnership. The constituent agreement is signed by the general partners and contains all the same information as in the general partnership, as well as data on the total amount of contributions of the limited partners. The management procedure is the same as in a general partnership. Limited partners do not have the right to interfere in any way with the actions of their general partners in managing and conducting the affairs of the partnership, although they can act on its behalf by proxy.

The limited partner's only obligation is to contribute to the share capital. This provides him with the right to receive a portion of the profit corresponding to his share in the share capital, as well as to familiarize himself with the annual reports and balances. Limited partners have an almost unlimited right to withdraw from the partnership and receive a share. They may, regardless of the consent of other participants, transfer their share in the share capital or part thereof to another limited partner or a third party, and the participants of the partnership have a pre-emptive right to purchase. In the event of liquidation of a partnership, limited partners receive their contributions from the property remaining after satisfaction of the creditors' claims, in the first place (full partners participate in the distribution of only the property remaining after this, in proportion to their shares in the joint capital on an equal basis with investors).

The liquidation of a limited partnership occurs on all the grounds for the liquidation of a general partnership (but in this case, the preservation of at least one general partner and one investor in its composition forms a sufficient condition for the continuation of activities). An additional reason is the retirement of all investors (the possibility of converting a limited partnership into a full partnership is allowed).

2. Society.

There are 3 types of companies: limited liability companies, additional liability companies and joint stock companies.

Limited Liability Company (LLC) is a company whose authorized capital is divided into shares determined constituent documents; LLC participants are not liable for its obligations and bear the risk of losses associated with its activities, up to the value of their contributions.

The authorized capital reflects fundamental difference business companies in general and LLCs in particular: for this type of organization the minimum size property guaranteeing the interests of their creditors. If at the end of the second or any subsequent financial year price net assets LLC will be lower authorized capital, the company is obliged to announce a decrease in the latter; if the specified value becomes less than the minimum specified by law, then the company is subject to liquidation. Thus, the authorized capital forms the lower permissible limit of the company’s net assets, which provide a guarantee for the interests of its creditors.

There may be no constituent agreement at all (if the company has one founder), but the charter is mandatory. These two documents have qualitatively different functions: the agreement mainly fixes the relationships of the participants, and the charter - the organization’s relations with the participants and third parties. One of the main objectives of the charter is to fix the authorized capital as a measure of the company’s liability to third parties.

The authorized capital of an LLC, consisting of the value of the contributions of its participants, must, according to the Law of the Russian Federation “On Limited Liability Companies,” be at least 100 times the minimum wage. By the time of registration, the authorized capital must be paid in at least half, the remaining part must be paid during the first year of the company's activity.

The supreme body of the LLC is general meeting its participants(in addition, an executive body is created to carry out ongoing management of activities). The Civil Code of the Russian Federation includes the following issues within its exclusive competence:

Changing the charter, including changing the size of the authorized capital;

Formation of executive bodies and early termination of their powers:

Approval of annual reports and balances, distribution of profits and losses;

Election of the audit commission;

Reorganization and liquidation of the company.

An LLC member can sell his or her share (or part thereof) to one or more members. It is also possible to alienate a share or part thereof to third parties, unless this is prohibited by the charter. The participants of this company have a pre-emptive right to purchase (usually in proportion to the size of their shares) and can exercise it within 1 month (or another period established by the participants). If the participants refuse to purchase a share, and the charter prohibits the sale of it to third parties, then the company is obliged to pay the participant its value or give him property corresponding to its value. In the latter case, the company must then either sell this share (to participants or third parties) or reduce its authorized capital.

A participant has the right to leave the society at any time, regardless of the consent of other participants. At the same time, he is paid the value of a part of the property corresponding to his share in the authorized capital. Shares in the authorized capital of an LLC can be transferred by inheritance or succession.

Reorganization or liquidation of an LLC is carried out either by decision of its participants (unanimous), or by a court decision in case of violation of legal requirements by the company, or due to bankruptcy. The basis for making these decisions may be, in particular:

Expiration of the period specified in the constituent documents;

Achieving the purpose for which society was created;

The court invalidates the registration of the company;

Refusal of participants to reduce the authorized capital in case of incomplete payment during the first year of the company’s activity;

A decrease in the value of net assets below the minimum permissible amount of the authorized capital at the end of the second or any subsequent year;

Refusal to transform an LLC into a JSC if the number of its participants has exceeded the limit established by law and has not decreased to this limit during the year.

Companies with additional liability.

Participants in a company with additional liability are liable with all their property.

Joint stock companies.

Recognizes as a joint stock company a company whose authorized capital is divided into a certain number of shares, and its participants are not liable for its obligations and bear the risk of losses associated with the activities of the company, within the value of the shares they own.

Open JSC a company is recognized whose participants can alienate their shares without the consent of other shareholders. IN closed joint-stock company There is no such possibility and the shares are distributed among its founders or other predetermined circle of persons.

The centuries-old history of the development of this institution has developed two main directions for ensuring the rights of JSC partners to conduct business safely: property guarantees and constant monitoring of the activities of the JSC administration, based on an appropriate system of procedures and information openness.

The authorized capital serves as an instrument for ensuring property guarantees in relations with a joint-stock company. It is made up of nominal value shares acquired by participants, and determines the minimum amount of JSC property that guarantees the interests of its creditors. If at the end of any financial year, starting from the second, the value of the net assets of the joint-stock company is less than the authorized capital, the latter must be reduced by the appropriate amount. Moreover, if the specified value becomes less than the minimum allowable amount of the authorized capital, such a company is subject to liquidation.

The contribution to the property of a joint-stock company can be money, securities, other things or property rights, or other rights having monetary value. Moreover, in cases provided for by law, the assessment of participants’ contributions is subject to independent expert verification. This requirement brings closer Russian legislation to the rules developed in other countries to combat dishonest practices in the formation of authorized capital.

The minimum authorized capital of a JSC is 1000 times the minimum monthly wage (as of the date of submission of constituent documents for registration).

JSCs can only issue registered shares.

Appearance board of directors in the management system pursues the only goal - to protect the interests of society participants in conditions of isolation of the management function. It is the selection of some of the participants as managers or the emergence of hired managers that can lead to a divergence in the direction of the company’s activities with the ideas on this matter of the remaining participants who do not perform managerial functions. The general meeting is an ideal tool in this regard, but the more participants there are in a society, the more difficult it is to bring them all together. This contradiction is resolved by creating a special body consisting of shareholders (or their representatives), endowed with all the powers that the general meeting considers necessary not to include in the competence of the board, but is not able to implement itself. Such a body, formed in the form of a board of directors or a supervisory board, must be in the structure of any company with a sufficiently large number of participants, regardless of its specific type.

According to , a board of directors (supervisory board) is created in joint stock companies with more than 50 participants; this means that in a JSC with a smaller number of members, such a body is created at the discretion of the shareholders. The Board of Directors has not only control, but also administrative functions, being the highest body of the company in the period between general meetings of shareholders. Its competence includes resolving all issues of the JSC’s activities, except those that fall within the exclusive competence of the general meeting.

3. Production cooperative.

Defined in the Russian Federation as a voluntary association of citizens on the basis of membership for joint economic activity, based on their personal participation and pooling of property shares.

The property transferred as share contributions becomes the property of the cooperative, and part of it can form indivisible funds - after which the assets can decrease or increase without being reflected in the charter and without notifying creditors. Naturally, such uncertainty (for the latter) is compensated by the subsidiary liability of the members of the cooperative for its obligations, the amount and conditions of which must be established by law and the charter.

Among the features of management in a production cooperative, it is worth noting the principle of voting at the general meeting of participants, which is the highest governing body: each participant has one vote, regardless of any circumstances. The executive bodies are board or chairman , or both together; if the number of participants is more than 50, a supervisory board can be created to monitor the activities of the executive bodies. Issues within the exclusive competence of the general meeting include, in particular, the distribution of profits and losses of the cooperative. Profits are distributed among its members in accordance with their labor participation in the same way as property in the event of its liquidation, remaining after satisfying the claims of creditors (this procedure can be changed by law and the charter).

A participant in a cooperative can leave it voluntarily at any time; At the same time, the possibility of expelling a participant by decision of the general meeting is provided. The former participant has the right to receive, after approval of the annual balance sheet, the value of his share or the property corresponding to the share. Transfer of a share is allowed to third parties only with the consent of the cooperative, and other members of the cooperative have in this case a pre-emptive right to purchase; the organization, in the event of refusal of other participants to purchase (with a ban on its sale to third parties), is not obliged to redeem this share itself. Similar to the procedure established for an LLC, the issue of inheriting a share is also resolved. The procedure for foreclosure on a participant's share for his own debts - such recovery is allowed only if there is a shortage of other property of this participant, but it cannot be applied to indivisible funds.

Liquidation of a cooperative is carried out on traditional grounds: a decision of a general meeting or a court decision, including due to bankruptcy.

The initial contribution of a cooperative participant is set at 10% of his share contribution, the rest is paid in accordance with the charter, and in the event of bankruptcy, limited or unlimited additional payments may be required (also in accordance with the charter).

Cooperatives can carry out business activities only insofar as it serves the achievement of the goals for which they were created and is consistent with these goals (public and religious organizations, foundations, non-profit partnerships and autonomous non-profit organizations have the same rights in this regard; institutions have the right to engage entrepreneurship is not recorded, although there is no direct prohibition).

4.State and municipal unitary enterprises.

To state and municipal unitary enterprises(UE) include enterprises that are not vested with the right of ownership to the property assigned to them by the owner. This property is located in the state (federal or federal subjects) or municipal property and is indivisible. There are two types of unitary enterprises:

1) based on the right of economic management (they have greater economic independence, in many ways they act like ordinary commodity producers, and the owner of the property, as a rule, is not responsible for the obligations of such an enterprise);

2) based on law operational management(state-owned enterprises); In many ways they resemble enterprises in a planned economy; the state bears subsidiary liability for their obligations if their property is insufficient.

The charter of a unitary enterprise is approved by the authorized state (municipal) body and contains:

· name of the enterprise indicating the owner (for a state-owned enterprise - indicating that it is state-owned) and location;

· procedure for managing activities, subject and goals of activities;
· size of the authorized capital, procedure and sources of its formation.

The authorized capital of a unitary enterprise is fully paid by the owner before state registration. The size of the authorized capital is not less than 1000 times the minimum monthly wage as of the date of submission of documents for registration. If the value of net assets at the end of the financial year is less than the size of the authorized capital, then the authorized body is obliged to reduce the authorized capital, of which the enterprise notifies creditors. A unitary enterprise can create subsidiary unitary enterprises by transferring part of the property to them for economic management.

Organizational and legal form is a form of organization entrepreneurial activity, legally established. It determines responsibility for obligations, the right to transactions on behalf of the enterprise, the management structure and other features of the economic activities of enterprises. The system of organizational and legal forms used in Russia is reflected in the Civil Code of the Russian Federation, as well as in those arising from it regulations. It includes two forms of entrepreneurship without the formation of a legal entity, seven types of commercial organizations and seven types of non-profit organizations.

Let us consider in more detail the organizational and legal forms of legal entities that are commercial organizations. Legal entity - an organization that has separate property in ownership, economic management and operational management, is liable for its obligations with this property and can acquire and carry out property rights and bear responsibilities.

Commercial are organizations that pursue profit as the main goal of their activities.

Economic partnership is an association of persons directly involved in the activities of the partnership, with the share capital divided into shares of the founders. The founders of a partnership can be participants in only one partnership.

Full A partnership is recognized, the participants of which (general partners) are engaged in entrepreneurial activities on behalf of the partnership. If there is insufficient property of the partnership to pay off its debts, creditors have the right to demand satisfaction of claims from the personal property of any of its participants. Therefore, the activities of the partnership are based on personal trust relationships of all participants, the loss of which entails the termination of the activities of the partnership. The profits and losses of the partnership are distributed among its participants in proportion to their shares in the share capital.

Partnership of Faith (limited partnership) is a type of general partnership, an intermediate form between a general partnership and a limited liability company. It consists of two categories of participants:

• general partners carry out entrepreneurial activities on behalf of the partnership and bear full and joint liability for obligations with all their property;
• investors make contributions to the property of the partnership and bear the risk of losses associated with the activities of the partnership to the extent of the amounts of contributions to the property.

Economic society Unlike a partnership, it is an association of capital. The founders are not required to directly participate in the affairs of the company; members of the company can simultaneously participate with property contributions in several companies.

Limited Liability Company (LLC) - an organization created by agreement between legal entities and citizens by combining their contributions for the purpose of carrying out economic activities. Mandatory personal participation of members in the affairs of the LLC is not required. Participants in an LLC are not liable for its obligations and bear the risk of losses associated with the activities of the LLC to the extent of the value of their contributions. The number of LLC participants should not be more than 50.

Additional liability company (ALC) is a type of LLC, so it is subject to all general rules OOO. The peculiarity of an ALC is that if the property of a given company is insufficient to satisfy the claims of its creditors, the participants of the company can be held property liable, and jointly and severally with each other.

Joint Stock Company (JSC) – a commercial organization whose authorized capital is divided into a certain number of shares; The participants of the joint-stock company are not liable for its obligations and bear the risk of losses associated with the activities of the company, within the limits of the value of the shares they own. Open Joint Stock Company (OJSC) - a company whose participants can alienate their shares without the consent of other members of the company. Such a company has the right to conduct an open subscription for shares issued by it in cases established by the Charter. Closed Joint Stock Company (CJSC) - a company whose shares are distributed only among its founders or another specific circle of persons. A closed joint stock company does not have the right to conduct an open subscription for its shares or otherwise offer them to an unlimited number of persons.

Production cooperative (artel) (PC) – a voluntary association of citizens for joint activities, based on their personal labor or other participation and the association of its members with property shares. The profit of the cooperative is distributed among its members in accordance with their labor participation, unless a different procedure is provided for by the charter of the PC.

Unitary enterprise - a commercial organization that is not vested with the right of ownership of the property assigned to it. Property is indivisible and cannot be distributed among deposits (shares, shares), including between employees of the enterprise. It is respectively in state or municipal ownership and is assigned to a unitary enterprise only on a limited property right (economic management or operational management).

Unitary enterprise on the right of economic management - an enterprise that is created by decision government agency or organ local government. Property transferred to a unitary enterprise is credited to its balance sheet, and the owner does not have ownership and use rights in relation to this property.

Unitary enterprise with the right of operational management is a federal government enterprise that is created by decision of the Government of the Russian Federation on the basis of property that is federally owned. State-owned enterprises do not have the right to dispose of movable and immovable property without special permission from the owner. Russian Federation bears responsibility for the obligations of the state-owned enterprise.

The organizational and legal form is understood as the method of securing and using property by an economic entity and the ensuing legal status and goals of entrepreneurial activity.

A correctly chosen organizational and legal form of an enterprise can give founders additional tools to implement your plans for business development and protection..

The organizational and legal forms of entrepreneurial activity include the following types:

• 1. Business partnerships and societies;
• 2. Limited liability company;
• 3. Company with additional liability;
• 4. Joint stock company;
• 5. People's enterprise;
• 6. Production cooperative;
• 7. State and municipal unitary enterprises;
• 8. Associations of business organizations;
• 9. Simple partnership;
• 10. Associations of business organizations;
• 11. Intra-company entrepreneurship.

Business partnerships are commercial organizations with share capital divided into shares. Contributions to the property of a business partnership can be money, securities, other things or property rights or other rights that have a monetary value. Business partnerships can be created in the form of a general partnership and limited partnership. Participants in general partnerships and general limited partnerships can be individual entrepreneurs and commercial organizations...

Full partnership - it recognizes a partnership, the participants of which, in accordance with the concluded agreement, are engaged in entrepreneurial activities on behalf of the partnership and are responsible for its obligations with all the property belonging to them. A person can only be a member of only one general partnership.

A general partnership is created and operates on the basis of a constituent agreement, which is signed by all its participants. The memorandum of association must contain the following information:

• 1. Name of the general partnership;
• 2. Location;
• 3. The procedure for managing it;
• 4. Conditions on the size and procedure for changing the shares of each participant in the share capital;
• 5. The size, composition, timing and procedure for making contributions;
• 6. On the responsibility of participants for violation of obligations to make contributions.

Management of the activities of a general partnership is carried out by general agreement of all participants, but the constituent agreement may provide for cases when the decision is made by a majority vote of the participants. Each participant in a general partnership has the right to act on behalf of the partnership, but when the partnership’s participants jointly conduct the affairs of the partnership, the consent of all participants in the partnership is required for each transaction.

The profits and losses of a general partnership are distributed among its participants in proportion to their shares in the share capital.

A limited partnership is a partnership in which, along with the participants who carry out business activities on behalf of the partnership and are liable for the obligations of the partnership with their property, there are one or more participant-investors who bear the risk of losses associated with the activities of the partnership, within the limits of the amounts of contributions made by them and do not participate in business activities.

A limited partnership is created and operates on the basis of a constituent agreement, which is signed by all participants of the partnership.

The minimum and maximum amount of share capital is not limited. This is due to the fact that general partners are liable for the obligations of the partnership with all their property.

A limited partnership is created for the purpose of making a profit and can engage in any activity not prohibited by law. However, for certain types of activities it is necessary to obtain a special permit.

Limited liability company (LLC) is a legal entity established by one or more persons, the authorized capital of which is divided into certain shares. LLC participants bear the risk of losses only to the extent of the value of their contributions.

Participants of the society can be citizens and legal entities. The maximum number of company participants should not be more than fifty.

The constituent documents are the constituent document and the articles of association. If the company is founded by one person, founder is the charter approved by this person.

If the number of participants in the company is two or more, a constituent agreement is concluded between them, in which the founders undertake:

• 1. Create a company and also determine the composition of the founders of the company;
• 2. The size of the authorized capital and the size of the share of each of the founders of the company;
• 3. The size and composition of contributions, the procedure and timing of their contribution to the authorized capital of the company upon its establishment;
• 4. Responsibility of the founders of the company for violation of the obligation to make contributions;
• 5. Conditions and procedure for distribution of profits between the founders of the company;
• 6. The composition of the company’s bodies and the procedure for the withdrawal of participants from the company. Contributions to the authorized capital can be money, securities, property rights with a monetary value. Each founder of the company must make a full contribution to the authorized capital of the company within the term. For a moment state registration The company's authorized capital must be paid by the founders at least half.

An additional liability company is a company founded by one or more persons, the authorized capital of which is divided into shares of sizes determined by the constituent documents. Participants in a company with additional liability jointly and severally bear subsidiary liability for its obligations with their property and in the same multiple of the value of their contributions set out in the constituent documents of the company.

If one of the company's participants goes bankrupt, his liability for the company's obligations is distributed among the participants in proportion to their contributions, unless a different procedure for the distribution of responsibility is provided for by the company's constituent documents.

A joint stock company is a commercial organization whose authorized capital is divided into a certain number of shares certifying the obligatory rights of the company's participants in relation to the joint stock company. Shareholders are not liable for the obligations of the company and bear losses associated with its activities, within the limits of the value of the shares they own.

Closed joint stock company is a company whose shares are distributed only among the founders or another predetermined circle of persons. A closed joint stock company does not have the right to conduct an open subscription for the shares it issues or otherwise offer them for acquisition to an unlimited number of persons. The number of shareholders should not exceed fifty.

The founders of a joint stock company are citizens and legal entities who made the decision to establish it. Number of founders open society is not limited, and the number of founders of a closed company cannot exceed fifty people.

A production cooperative (artel) is recognized as a voluntary association of citizens on the basis of membership for joint production or other economic activities (agricultural or other products, processing, trade), based on their personal labor and other participation and the association and its members (participants) of property shares.

A member of a cooperative is obliged to make a share contribution to the property of the cooperative. The share contribution of a member of a cooperative can be money, securities, other property, including property rights, as well as other objects civil rights. Land plots and other natural resources can be a share contribution to the extent that their circulation is permitted by laws on land and natural resources. The amount of the share contribution is established by the charter of the cooperative. By the time of state registration of the cooperative, a member of the cooperative is obliged to make at least 10% of the share contribution.

The rest is paid within a year after state registration. Share contributions form the cooperative's mutual fund, which determines the minimum size of the cooperative's property, which guarantees the interests of its creditors.

The governing bodies of the cooperative are the general meeting of its members, the supervisory board and executive bodies - the board and the chairman of the cooperative. The highest governing body of a cooperative is the general meeting of its members, which has the right to consider and make decisions on any issue of the formation and activities of the cooperative.

A unitary enterprise is a commercial organization that is not endowed with the right of ownership to the property assigned to it by the owner, which is indivisible and cannot be distributed among deposits, including among the employees of the enterprise.

A unitary enterprise, which is in federal ownership, based on the right of operational management, is a federal government enterprise.

A state-owned enterprise in relation to the property assigned to it carries out activities within the limits established by law, in accordance with the goals of its activities, the tasks of the owner and the purpose of the property, the right to own, use and dispose of it.

The constituent document of a unitary enterprise is the charter, which must contain the following information:

• 1. The name of the unitary enterprise indicating the owner of its property;
• 2. Its location;
• 3. The procedure for managing the activities of a unitary enterprise;
• 4. The subject and goals of the enterprise’s activities;
• 5. The size of the authorized capital, the procedure and sources of its formation;
• 6. Other information related to the activities of the enterprise.

A financial-industrial group is understood as a set of legal entities acting as main and subsidiary companies or who have fully or partially combined their tangible and intangible assets on the basis of an agreement on the creation of a financial-industrial group for the purpose of technological or economic integration for the implementation of investment and other projects and programs, aimed at increasing competitiveness and expanding markets for goods and services, increasing production efficiency, and creating new jobs.

Participants in a financial-industrial group can be legal entities that have signed an agreement on its creation, and the central company of the financial-industrial group established by them, or the main and subsidiary companies forming the financial-industrial group. The financial and industrial group may include commercial and non-profit organizations, including foreign ones, with the exception of public and religious organizations.

The supreme governing body of a financial-industrial group is the board of governors of the financial-industrial group, which includes representatives of all its participants. The competence of the board of directors of a financial-industrial group is established by the agreement on the creation of the financial-industrial group.

An association of business organizations is an association of commercial organizations under an agreement with each other for the purpose of coordinating their business activities, as well as representing and protecting common property interests. Associations of commercial organizations are non-profit organizations, but if, by decision of the participants, the association is entrusted with conducting business activities, such an association is transformed into a business company or partnership in the manner prescribed by the Civil Code of the Russian Federation, or can create a business company for carrying out business activities or participate in such a company.

Public and other non-profit organizations and institutions can join associations on a voluntary basis. Members of the association retain their independence and rights as a legal entity, can use its services free of charge, and, at their discretion, leave the association at the end of the financial year.

The highest governing body of the association is the general meeting of its members. The executive management body can be a collegial or sole management body.

In developed market economy Recently, there has been a rise in intra-company entrepreneurship, the essence of which is to organize largest companies small implementation enterprises for testing inventions and utility models.

As experience shows, intra-company entrepreneurship can develop if the creative workers of the company (individual divisions) are “provided” by the company’s management with the following conditions that allow them to fully demonstrate their innovative nature of activity:

• 1. Freedom to dispose of the financial, material and technical resources necessary to implement an entrepreneurial project;
• 2. Independent entry into the market with finished products of labor;
• 3. Possibility of conducting your own personnel policy and special motivation of employees necessary for the implementation of their own entrepreneurial project;
• 4. Disposal of part of the profit received from the implementation of a personal project;
• 5. Taking on part of the risk when implementing the project.

The fundamental principle is that the entrepreneur acts within the company as the owner of his own company, and not as employee. Therefore, an internal entrepreneur must be focused on realizing his personal idea and achieving a specific end result. This approach liberates employees and department heads and allows them to demonstrate their entrepreneurial talent.

Thus, an entrepreneur can independently choose one or another organizational and legal form. A correctly chosen organizational and legal form can give an entrepreneur the tools to develop his business.

An entrepreneur can conduct two types of activities – commercial and non-commercial. Maintaining commercial activities pursues the main goal of generating income. Non-profit activities has many purposes, the profit from which does not fall under the category of income.

Registration commercial enterprises First of all, it involves interaction with tax authorities and social services, payments to which are made from income.

There are several organizational and legal forms (OLF) of commercial enterprises, the registration of which will allow the entrepreneur to conduct a completely legal business and be protected at the legislative level.

This individual entrepreneurship(IP), limited liability company (LLC), open and closed joint stock companies (OJSC, CJSC).

Individual entrepreneur

An individual entrepreneur is the most common and simplest private enterprise, which can be registered by any legally competent adult citizen of the Russian Federation. In exceptional cases stipulated by law, a teenager who has reached the age of sixteen can register an individual entrepreneur. Registration of an individual entrepreneur occurs without the formation of a legal entity.

The advantages of individual entrepreneurs are simplified management accounting, no need legal address. To register an individual entrepreneur, a Charter and authorized capital are not required.

The disadvantage of an individual entrepreneur is his liability to creditors with all his physical property.

Limited Liability Company

One can register an LLC individual and the founding group. To register an LLC, it is necessary to draw up a Charter, an authorized capital, which cannot be less than 10,000 rubles, and a legal address, which cannot coincide with the registration address, but may not coincide with the address of the location of the actual production.

LLC participants are liable within the limits of their own share of the authorized capital, which terminates with the liquidation of the enterprise.

Joint stock companies

To register joint-stock companies, there are regulations on the size of the authorized capital, which is between the participants of the joint-stock company through shares. There are also regulations for the number of shareholders. In a closed joint-stock company, the number of participants cannot exceed 50 people. Otherwise, there is a need to change the type of closed to open joint stock company or transform it into an LLC. Registration is similar to an LLC, only the registration of a JSC is supplemented by a clause on the issue of the initial block of shares.

Both LLC and JSC are registered to form a legal entity and can be liquidated or reorganized in accordance with the law. With regard to individual entrepreneurs, only termination of registration is possible; payments to the individual entrepreneur on debts are required until they are fully repaid.

When filling out various forms/documents in financial institutions and other structures, it is often necessary to indicate the organizational and legal form of the organization in which the person works, studies, etc. Such information is required to be provided when drawing up a payment for services, and when applying for a loan, and in other situations. Therefore, below we will consider in detail what a legal form is, what it is like, and how to correctly write it down in documents.

Decoding the concept

The organizational and legal form of a company, institution, firm, etc. (hereinafter referred to as OPF) is the legal form within which the process of creating a business entity and its further functioning is carried out. It also determines the type of ownership and operation of assets at its disposal (including property, cash).

In Russia, the name of every enterprise, institution, firm, organization and other entities begins with an abbreviation, behind which the wording of the legal form is hidden. This element is a mandatory attribute of the official name of each business entity in the Russian Federation.

Typology of organizational forms of Russian organizations

Legal persons may belong to one of the following groups:

1. Commercial group. Such organizations are created to obtain material benefits from business and its development.
2. group. These organizations do not pursue the goal of making a profit; they usually represent the interests of society, solving charitable, socio-cultural, scientific, educational and management problems.

OPF of business entities that pursue commercial goals:

The most common OPFs of business entities that do not pursue commercial purpose as the main one:

OPF for business entities without opening a legal entity. faces:

OPF samples various types government agencies:

• State budgetary institution of the XXX region (GBU XXX region);
• State budgetary institution of the locality of XXX (GBU of the city of XXX);
• State budgetary institution (GBU);
• Federal state institution (FGU);
• Regional state institution (OSU);
• Federal state budgetary institution (FGBU);
• State/Municipal state institution (G/M CU);
• Federal state autonomous educational institution higher education(FGAOUVO);
• State educational institution of higher/secondary education (GOUV(S)O);
• Municipality preschool educational institution (MDOU);
• State military educational institution of higher education vocational education(GVOUVPO);
• Federal state institution of health protection (FGUZ);
• Municipality health protection institution (MHI);
• State budgetary institution of art/culture of the XXX region. (GBUK XXX.reg.);
• State institution of art/culture of the locality XXX (GUK XXX);
• etc.

For example, when filling out documents for a loan at Sberbank, the full name is indicated - “Public Joint Stock Company “Sberbank of the Russian Federation””. In the abbreviated version, you should write it as follows - “Sberbank PJSC”. Until August 2015, the financial and credit institution was an OJSC (Open Joint Stock Company). The change in OPF was caused by changes in domestic legislation and the abolition of the OJSC/CJSC form, and the introduction of PJSC/NAO.

How to write an organizational form in Sberbank

To receive borrowed funds At Sberbank, a client of a financial and credit institution will be required to fill out a special form. In it, a person must indicate not only his personal data, but also write where he works, what position he holds, what assets he has (in particular: real estate, vehicles) etc. When filling out the line about the place labor activity, you must indicate the legal form of the company/institution.

An example of how to fill out a form at Sberbank to receive borrowed funds

In the presented sample, the applicant for a loan must fill out a line entitled “Name of the organization, including organizational form.” Since he works in the company “Limited Liability Company “ZARYAD””, “LLC” is entered in the empty cell (this is legal form) and “CHARGE” (this is an individual name).

How to fill out an application for a loan at Sberbank is shown in the illustration:

If a bank client worked at the Petrovsky State University of Physics and Technology, then in the column it would be necessary to write: FSBEI HE PSUFT. In this case, “FSBEI HE” is the OPF, which is like the “Federal State Budgetary educational institution higher education". "PGFTU" is the abbreviated name of the educational institution.

Here are some more examples:

How to find the exact name of an organization

In order to be absolutely sure of the correct spelling of the name of your place of work and its organizational form, Can:

• contact the HR department employee and ask how to spell the company name correctly;
• look in the employment contract/ID/pass;
• found on the official website of the company/institution (in the section “About the company”, “Contact information”, etc.).

Filling rules

You should start preparing the document only after you know exactly the information to fill it out. Regardless of what type of form is being prepared (whether it is a form for obtaining a library card at a library or a loan at a bank), the abbreviation OPF of the company/institution is first indicated, then a space is made and the name of the business entity is written.

For ease of entering information, the input line is often divided into cells. This is done so that you can see where the space between words is, and so that each letter is located in its own square. This reduces the risk that when processing the questionnaire, a specialist will not be able to make out its contents (identify the organization) due to the unclear handwriting of the person filling it out.

In the example you can clearly see that each letter is in its own cell. The OPF is separated from it by an empty cell.

In what cases may the ability to write OPF be required?

The most common situations:

• filling out a questionnaire at a medical institution;
• filling out a form when enrolling a child in school/preschool educational institution etc.;
• to obtain a consumer loan or for business development;
• when taking out insurance;
• when processing payment orders;
• when concluding supply/sale contracts, etc.

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