How to calculate the authorized capital. What is the charter capital of LLC needed for: definition, influence, calculation
Authorized capital joint stock company (JSC) consists of shares, which are the main instrument of financing the activities of the enterprise at the time of its creation. The value of the authorized capital determines the level of dividends , which the enterprise pays or will pay in shares. Their income will be numerically equal to the costs of the enterprise to provide this source of funds. Therefore, for an enterprise, the price of such a source is approximately equal to the level of dividends paid to shareholders.
Because the on privileged shares are paid a fixed percentage, source of funds price "preferred shares" with an unlimited circulation period (Wed) calculated by the formula:
where Wed - the cost of capital raised by issuing preferred shares;
Df - the amount of the fixed dividend (in monetary units) for preferred shares;
Ro - the net amount of funds received by the enterprise from the sale of one preferred share (agreed price in monetary units).
Example 2.5. The company plans to issue preferred shares with a yield of 10%. The face value of the share is 100 rubles. The cost of the placement of shares will be RUB 3. Calculate the cost of the “preferred stock” source.
In the event of an issue, the enterprise receives from each share only 97 rubles. (100-3), and undertakes to pay dividends of 10 rubles. (100 x 10%). Thus, the cost of capital raised by issuing preferred shares is:
This assessment may be distorted if there were several issues of preferred shares in which they were sold at different prices. In this case, you can use the weighted arithmetic mean formula. It is necessary to clarify the obtained estimate by the amount of expenses for organizing the issue:
where Wed- the cost of capital raised through several issues of shares, in which they were sold at different prices;
Рп - the issuing price of the preferred share (in monetary units);
S - the costs of the enterprise for the issue of a preferred share (in monetary units).
In addition, if the company plans to increase its capital through the additional issue of preferred shares, then the price of this source of funds is also calculated using formula 2.7.
Calculate price common shares with a constant dividend is necessary according to the formula adopted for calculating Wed preferred shares. Considering common shares with constant dynamics of changes in the level of dividends, depending on the efficiency of the enterprise, the price of the source of funds "ordinary shares" (Ss) can be calculated with less precision. There are various assessment methods, of which the most common model is SARM.
Model for assessing the profitability of financial assets (SARM) assumes that the price equity capital Behold is equal to the risk-free return plus the systematic risk premium:
Ce = C F+ b (St - C F), (2.8)
where C F - profitability of risk-free investments;
b - coefficient calculated for each share;
Cm - average rate profitability prevailing in the securities market.
Basis for calculating the cost of capital by SARM - risk-free profitability, With F. As a risk-free rate of return in world practice, the rate of return on long-term government debt obligations (bonds or bills) is usually used; believe that the state is the most reliable guarantor of its obligations (the probability of its bankruptcy is practically excluded). However, as practice shows, state securities in Russia they are not perceived as risk-free. To determine the discount rate, the rate on investments with the lowest level of risk (the rate on foreign currency deposits with Sberbank or other most reliable banks) can be taken as a risk-free rate. It is also possible to rely on a risk-free rate for Western companies, but in this case it is necessary to add country risk in order to take into account the real investment conditions existing in Russia. For the investor, it represents an alternative rate of return, which is characterized by a practical absence of risk and a high degree of liquidity. The risk-free rate is used as a starting point for assessing various types of risk that characterize investments in a given enterprise, on the basis of which the required rate of return is built. So the value (Cm - C F) - the risk premium on an average share calculated based on actual or expected returns.
The coefficient is an index of the risk of a stock relative to the market as a whole, which is a linear regression between the past performance of this stock and the past market return, assessed by some generally accepted index.
On the stock market There are two types of risk: specific, for a particular company, also called unsystematic (determined by microeconomic factors), and general market, characteristic of all companies whose shares are in circulation, also called systematic (determined by macroeconomic factors). In the capital asset valuation model, the coefficient determines the amount of systematic risk. Note that historically reflects the degree of riskiness of stocks in past, while investors are interested in assessing future risk.
The ratio usually ranges from 0.6 for low risk stocks to 2.0 for high risk stocks. However, this approach can be implemented only under certain conditions. In particular, it is necessary to have the following information about the securities market: risk premium, average rate of return in the market, - coefficients. In the Russian context, the collection of such information is associated with certain difficulties.
Example 2.6. The share capital of the enterprise has a coefficient equal to 1.2. The market risk premium is 8% and interest rate in the absence of risk - 10%. What is the value of the company's share capital?
Ce = C F + b (St - C F)= 10% + 1.2 x 8% - 19.6%.
Consequently, the value of the assets of this enterprise is 19.6%.
A limited liability company (hereinafter referred to as LLC) is a commercial organization created by one or more legal and / or individuals, in order to extract profit and its subsequent distribution among the participants.
The experience gained in TARP SVAO shows that it is advisable to register an LLC under the following conditions:
The presence of partners who are ready to contribute appropriate resources (property, ideas, connections) to the business being organized;
Sufficiency of profit to pay for the work of an accountant and pay tax on dividends;
Organization of business for various types of activities with the subsequent possibility of transferring it to inheritance or alienation through sale, donation.
In this regard, LLC is one of the most popular types of registration legal entities... There are several reasons for this:
Lack of personal material responsibility of the founders (regardless of the amount of the debt, the founder is liable only to the extent of his contribution to the authorized capital);
Availability of the opportunity to engage in various types of commercial activities (having received the necessary permits and licenses, an LLC has the right to engage in any type of activity, including the sale of alcohol);
The ability to manage business activities not personally, but through a professional representative appointed by order (without issuing a power of attorney);
Relative ease of LLC registration;
Legislative certainty of the rights and obligations of the LLC participants;
Possibility of additional attraction of third-party investments or merging with another company.
One of the main features of an LLC is the presence of the authorized capital (capitalization of the company) necessary for the initial conduct of the business being created. Another important reason for the capitalization of the company is to ensure the return of funds to the founders, which were contributed by them to implement a specific business plan. Therefore, the capitalization of a company, unlike other types of capital, should always have a minimum fixed amount, determined when registering a business in the form of an LLC. At the beginning entrepreneurial activity the capitalization of a company is defined as the difference between the amount of its financial resources or the value of its property and commitments made before creditors (founders). In subsequent activities, the capitalization of the company must be maintained in the amount determined by the statutory documents.
What is the authorized capital and its types
The authorized capital is the funds on the balance sheet of the LLC. Depending on the form of these funds, the authorized capital can be financial or monetary (determined by the money in the accounts of the LLC) or property (expressed in material objects that make a profit).
The monetary capitalization of a company is minimum amount in rubles, contributed by a sole proprietor of a business (for registration of an LLC - 10,000 rubles) or an amount that is a multiple of the number of founders of the company (but not less than 10,000 rubles).
The property form of the authorized capital is the material objects that support the activities of the LLC, for example, the equipment on which the products will be manufactured. The property charter capital of an LLC always acts as an additional measure for the capitalization of a business, which is not a mandatory form. Capitalization of LLC in mandatory should be kept to a minimum sum of money in the amount of 10,000 rubles.
In general, the above types of authorized capitalization represent the amount of monetary and material resources that guarantee the fulfillment of the LLC's obligations to creditors by establishing appropriate legal relations.
TARP SVAO within the framework of the service "" conducts lawyer consulting on the capitalization of any type of business, including LLC. Contact us and we are happy to help you!
Legislation Russian Federation the possibility of registration of an LLC with a minimum authorized capitalization (10,000 rubles) is provided. Entrepreneurs often, without hesitation, use this legislative opportunity and register an LLC with a minimum capitalization. The main advantage of this approach is the minimization of expenses allocated for starting a business. However, in addition to attractiveness, the minimum capitalization when starting a business can serve as the basis for the emergence of various inconveniences in doing business in the future.
The main disadvantages of the minimum authorized capitalization:
Low investment attractiveness LLC (small funds - minimal opportunities for making a profit);
Lack of working capital for the annual increase in profits (the minimum amount of money can only be enough to service the business);
Lack of opportunities to expand the business without additional attraction of additional financial resources.
Additional contributions to the authorized capitalization require amendments to the constituent documents of the LLC, accompanied by additional financial costs.
Additional fundraising to increase the attractiveness of a business can be carried out by:
Loan organizations;
Gratuitous contributions of members of the organization of the society;
Use of funds received from payments for transactions.
Any loan (founders or others) must be returned at the end of the term. Otherwise, these funds must be included in the income of the LLC, on which corporate income tax is paid.
Gratuities refer to income that is taxed by the corporate income tax constituting additional financial expenses.
Making payments creates income that is subject to VAT and corporate income tax.
Advantage of maximum authorized capitalization
Availability maximum size the authorized capital testifies to the high solvency of the LLC;
High investment attractiveness (high solvency is a guarantee of high profits);
Possibility of increasing the business and its assets without additional attraction of additional financial resources
Disadvantages of the maximum authorized capitalization
The presence of a limit on the amount (the size of the authorized capital cannot exceed the cost net assets society);
The obligation to form the authorized capital strictly within the time limit determined by the legislation;
Difficulties in the subsequent withdrawal of funds from the business (reducing the authorized capitalization is a rather complicated procedure that takes a lot of time).
When registering an LLC, it is advisable to predict the necessary and sufficient amount of authorized capitalization, which, in your opinion, should ensure the smooth implementation of your business idea and the prospects for its development, taking into account the guaranteed opportunity to deposit these funds in a timely manner. In this case, it is necessary to proceed from the principle: the optimal size of the authorized capitalization is the amount of monetary and other material resources that balances the needs of the business and the capabilities of the founders of the company, taking into account its (business) development in order to obtain maximum profit as soon as possible.
TARP SVAO has solid experience in providing LLC registration services. When you contact us, you quickly receive high-quality legal services from experienced professionals.
You can get more detailed information on this issue, taking into account the peculiarities of the implementation of your business ideas, by contacting us personally or by phone. 8-499-706-88-20.
Local authorities have the right to set restrictions on the Criminal Code on separate categories manufactured products and services. What affects the size of the authorized capital In the course of the enterprise's activities, the funds of the authorized capital are allowed to be spent on their needs: the purchase of equipment, raw materials, wages, payment for the rent of the premises. At the end of the second reporting year, the size of the charter capital should not be lower than the established one original cost... The size of the starting amount and its change significantly affects the change in the value of the investors' shares. During the operation of the enterprise, a voluntary reduction of the initial capital is possible. If the board of directors considers it expedient to reduce the size of the starting amount, then appropriate adjustments are made to the company's Articles of Association. For example, the entered production building is not used for its intended purpose. It is returned to the co-founder of the property.
The authorized capital of LLC: how to calculate and pay
The percentage of contributors' shares will remain unchanged, and monetary indicator will decrease in accordance with the decrease in the size of the Criminal Code. Consider an example: Established initial capital in the amount of 2,000,000 rubles.
The LLC has three founders. The share of I. V. Sergeev is 60% = 1,200,000 rubles. The share of S.K. Yakovlev is 25% = 500,000 rubles. Share of Chernova E.
S. - 15% = 300,000 rubles. By agreement of the parties, the size of the charter capital was reduced to 1,200,000 rubles. Thus, share co-founders will change only in monetary terms: Sergeev I.
V. - 60% = 720,000 rubles. Yakovlev S.K. - 25% = 300,000 rubles. E. Chernova - 15% = 180,000 rubles. It is allowed to reduce the starting capital amount to its maximum value - 10,000 rubles.
If its size is below the minimum level, the enterprise is subject to liquidation.
Calculator for calculating the shares of LLC participants (beta)
Regularly monitor the ratio of equity in the turnover of the organization. Calculate it using the formula: Ksko = (p. 1300-p. 1100) (form No. 1 of the balance sheet). A positive value, growth or stability of the indicator indicates the financial stability of the enterprise, and a negative number indicates that the bulk of current assets was formed for check borrowed money.
A decrease in the share of equity capital in the balance sheet currency and working capital over time may lead to the impossibility of fulfilling obligations to partners, and subsequently to bankruptcy. 5 In addition, consider the share of equity in equity working capital, which characterizes the ratio of equity and debt sources of financing the company's activities.
What is the authorized capital of LLC for: definition, influence, calculation
Return on invested capital This ratio characterizes the return on capital raised from external sources. (2.24) The exponent has no normative value... But its importance lies in the fact that it acts as a benchmark for assessing the feasibility of attracting an organization of borrowed funds at a certain percentage.
Attention
If the interest on the loan is higher than the return on invested capital, this means that the organization will not be able to use the loan so efficiently as to work out the interest on it. Therefore, it makes sense to take only those loans, the interest on which is lower than the return on investment.
5.5 Gross margin This metric measures the profit generated from operations after all variable costs have been deducted from revenue.
Authorized capital
The authorized capital is a set of funds (contributions, contributions, shares) of the founders (participants) in the property when creating an enterprise to ensure its activities in the amount determined by the constituent documents. The authorized capital is the initial, initial capital for the enterprise.
Important
Its value is determined taking into account the expected economic (production) activity and is fixed at the time state registration enterprises. Formation of the authorized capital The formation of the authorized capital of joint-stock companies has certain peculiarities.
The authorized capital consists of a certain number of shares different kind with a fixed value. The procedure for the formation and change of the authorized capital is regulated by the relevant legislative acts.
Authorized capital
Indicators for assessing profitability and profit 5.1. Return on costs The coefficient characterizes how many rubles of profit falls on one ruble of the enterprise's costs. (2.21) The value of the indicator must be greater than one. 5.2 Profitability of turnover The indicator characterizes how many rubles of profit falls on one ruble of sales. (2.22) The growth of indicators is assessed positively. 5.3 Return on assets The return on assets ratio (economic return) characterizes - the level of profit generated by all the assets of the enterprise that are in use according to the balance sheet. (2.23) The return on assets is highly dependent on the industry in which the company operates. For capital intensive industries (such as railway transport) this figure will be lower.
Share capital: how to calculate the value of a share in non-cash form
The growth of the indicator in dynamics is assessed positively. 4.2 Inventory turnover in days (2.15) The shorter the turnover period, the better. 4.3 Turnover of funds in calculations This indicator is measured in turnovers (times) and shows how many times reporting period funds invested in accounts receivable. The growth of the indicator in dynamics is regarded as a positive trend, because the company is more likely to receive payment on the bills. (2.16) 4.4 Maturity accounts receivable The indicator characterizes how many days were involved cash in accounts receivable. (2.17) The decrease in the indicators of dynamics is assessed positively. In the analysis, the maturity of the receivables is compared with the maturity accounts payable.
Methodological foundations of the formation of the authorized capital
When forming the authorized capital, additional sources funds - share premium. This source arises during the initial issue, when the shares are sold at a price higher than par.
The received amounts are credited to the additional capital. Additional and Reserve capital We are formed in the organization mainly as additional reserves of the organization to cover unforeseen losses and losses of the organization. For example, reserve fund the organization is formed without fail by means of an annual deduction of at least 5% of the net profit and must be at least 15% of the authorized capital.
Additional capital is a source of funds of the organization, which is formed as a result of the revaluation of fixed assets and other material values. Regulations prohibit its use for consumption purposes.
The authorized capital of the enterprise - definition, size, formation, types
Accounts payable maturity The indicator characterizes the number of days during which the company's funds were in the form of accounts payable. (2.18) 4.6 Duration of the operating cycle Shows the time for which the company's resources, including those received in the form of payment deferrals, commercial and commodity credits (payables), are frozen in inventories and receivables. (2.19) A decrease in the indicator over time is a favorable trend. 4.7 Financial cycle This is the period of full turnover of funds invested in current assets, starting from the moment of repayment of accounts payable for received raw materials and ending with collection of receivables for delivered products. (2.20) 5.
Share capital how to calculate
This is the initial financial component necessary for launching a new enterprise and ensuring the security of the attracted investment funds. What is such a share in the authorized capital of an LLC? One or more participants can open an LLC. In the first case, the capital is not divided. In the second, the starting amount is divided into shares as a percentage, depending on the contribution of the co-founders.
Consider an example of calculating shares: According to the Charter of an LLC, a charter capital is required in the amount of 1,300,000 rubles. Khakimov M. Yu. Contributed 900,000 rubles. Its share = 70% (900,000 * 100 / 1,300,000); Yurasova E.
V. contributed 200,000 rubles. Its share = 15% (200,000 * 100 / 1,300,000); V.N.Sergeev contributed 200,000 rubles. Its share = 15% (200,000 * 100 / 1,300,000). total amount shares is 100%, which corresponds to the starting amount of 1,300,000 rubles. The controlling stake is held by M. Yu. Khakimov.
How to calculate the authorized capital
The borrowed funds concentration ratio (2.10) where DO - long-term liabilities. The lower the value of the indicator, the better for the enterprise.
3.3 Ratio of financial dependence of capitalized sources (2.11) The growth of the ratio is assessed negatively. 3.4 Ratio of financial independence of capitalized sources (2.12) The growth of the indicator is assessed positively. 3.5 Level of financial leverage (leverage) (2.13) This ratio characterizes how many rubles of borrowed capital falls on 1 ruble own funds... The higher the value of the ratio, the higher the risk associated with the given company and the lower its reserve borrowing potential.
We assess the growth as negative. 4. Indicators of business activity 4.1. Inventory turnover (in turnover) The indicator characterizes the efficiency of investment in production inventories.
How to calculate the authorized capital of a company
If in the Charter of the organization there is a prohibition on the sale of shares outside the LLC, then the transaction is in favor of the company. All alienation agreements are notarized.
In a short video, Alexander Trifonov talks about the procedure for concluding a transaction to sell a stake to third parties: When organizing an LLC, you should not focus on minimum size UK. The higher the starting amount initially pledged, the more investor confidence the organization will receive. The new venture will receive a sufficient number of assets for a successful launch. Small amount the authorized capital requires a small investment. But here comes the difficulty in finding investors and lenders.
The authorized capital is the amount of funds or property that the founders contributed during the registration of a limited liability company.
LLC members in this way pay for their right to operate within the community... This contribution is recorded in the constituent documents and is a guarantee of the full functioning of the society.
In general, the size of the authorized capital reflects solvency of LLC, which protects the members of this society and guarantees the interests of creditors.
Definition and composition
The authorized capital can consist of money, securities, as well as other material values and property rights. In the case of making a contribution with the rights to property, the participant must necessarily resort to an independent examination, which will assess its size. These contributions include lease rights and even patents for inventions.
Since the recent past, the expert evaluates any property, regardless of its value... In this case, the amount of the authorized capital can be conditional from the economic point of view, which has only an accounting sense.
However, from a legal point of view, such deposits guarantee the safety of their participants.
Payment of the shares of the participants occurs within the timeframes stipulated in the constituent documents, but in any case, the duration of the deposit of funds should not exceed four months... This period was established by law and can only be changed downward. Otherwise, the unpaid part of the share goes to the rest of the participants.
There is a more lenient option: if the contribution is delayed, the participant is asked to pay a fine, which is set in advance and fixed in the constituent documents.
Minimum size the authorized capital is:
- for LLC - 10 thousand rubles;
- for a non-public joint stock company - 10 thousand rubles;
- for a public joint stock company - 100 thousand rubles;
- for state enterprise- 5000 minimum wages;
- for a municipal unitary enterprise - 1000 minimum wages;
- for a newly registered bank 300 thousand rubles.
Conditions for liquidation of a company
When closing an enterprise, you need to remember that this is long multi-step process which will take a long time. It's important to get it right to avoid fines.
Just like the reduction of the Criminal Code, liquidation can be voluntary and compulsory. In the first case, the decision is made by the meeting of shareholders, at which a liquidation commission is appointed.
The liquidator will ensure that the company's debts are paid on time and that the procedure for completing the necessary documentation is not affected. He also reports in tax office about the need to liquidate the company.
This is followed by the publication in the media and the identification of the company's debt. And only after settling with the creditors and drawing up the liquidation balance sheet, there is a distribution between the shareholders of their shares in the authorized capital.
In case of controversial issues related to the division of property, etc., the object of the dispute is sold at auction and the company's participants divide the profit received among themselves, depending on their share.
Forced (forced) liquidation of society occurs in the event of an unprofitable enterprise, a prolonged absence of activity or the achievement of all the initially set tasks.
How to calculate
The size of the charter capital depends on type of activity of the enterprise... For a limited liability company, the minimum capital amount has been 10 thousand rubles.
The amount of the authorized capital is recorded in the contract. As a statutory fund, legislation allows the use of not only monetary funds, but also various types of property.
It is prohibited to invest in the authorized capital the right to lease a plot of land or forest. When receiving property in the course of the program for supporting entrepreneurship of the Russian Federation, the right to it also cannot be used in the Criminal Code.
The system by which it is possible to correctly assess the property of the participants was adopted two years ago... Prior to this, the assessment procedure had been violated, since it was carried out without verification. An independent expert is currently evaluating any property.
It is recommended to pay the authorized capital. The payment procedure has been greatly simplified for last years, moreover, the time has decreased - from a year to four months from the date of registration of the company. Joint Stock Companies they also create the so-called reserve capital, which exists due to the voluntary allocation of funds from the profit of shareholders.
What is the essence of the authorized capital? See the video for details.
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The authorized capital of an LLC: how to evaluate and pay without errors
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You register an LLC. One of the main questions that interests you: how to pay the authorized capital? And to begin with: how to determine its size and fix it in the constituent documents? You will find the answers to these questions in the article. In addition, we will tell you how to contribute the authorized capital with the property, and what sanctions await the owners who have overestimated the value of the authorized capital.
Determine the amount of the authorized capital
In general, the minimum authorized capital for limited liability companies is 10 thousand rubles (clause 1 of article 14 Federal law No. 14-FZ). It remained unchanged after the reform of civil legislation, despite the fact that legislators planned to raise the lower threshold to 500 thousand rubles.
But the legislation may establish special requirements for the size of the authorized capital. They depend on the type of activity of the future organization. So, to engage in private security activities, the size of the authorized capital of an LLC must be at least 100 thousand rubles, and for retail alcohol in Moscow (the regions set the limit themselves) - at least 1 million rubles.
It is necessary to fix the amount of the authorized capital in the decision of the founder (if he is alone) or in treaty (if there are several participants). In the latter case, it is necessary to register the shares.
Choose a form of payment
The authorized capital can be contributed not only with money, but also with property. True, there is a small restriction here: 10 thousand rubles must be paid in cash. For example, you have determined the size of the authorized capital at 100 thousand rubles. In this case, the value of the property cannot exceed 90 thousand rubles.
What exactly can be a contribution to the authorized capital?
Real estate, including land, buildings, structures, construction in progress; equipment, cars, special equipment, office equipment and furniture; securities, shares and shares in other organizations; rights subject to assessment - under license agreements, exclusive and other intellectual rights. In general, there is a lot - an open list is contained in article 66.1 Civil Code RF.
It's easier to say that you cannot contribute:
- the right to permanent (unlimited) use of land. The ban is contained in paragraph 6 of Article 3 of the Federal Law of October 25, 2001 No. 137-FZ;
- lease right land plot owned by the state (municipality), if the lessee is a resident special economic zone(Article 35 of the Federal Law of July 22, 2005 No. 116-FZ);
- the right to lease a forest area (clause 4 of article 5 of the Federal Law of December 4, 2006 No. 201-FZ);
- the right to use property, if it is transferred to a small or medium-sized enterprise within the framework of the program for supporting small and medium-sized businesses (p. 18 of the Federal Law of July 24, 2007 No. 209-FZ).
Appreciate property
If you have made a decision to contribute the authorized capital of the property, then it must be assessed.
Since September 1, 2014, the rules for assessing contributions to the authorized capital have changed.
Previously, the conclusion of a professional appraiser was required only if the value of the property exceeded 20 thousand rubles. In fact, this meant that the participants could deposit any property they wanted, even a broken printer, estimating it on their own at 20 thousand rubles, since no one was checking at the time of registration.
Now, regardless of the value of the property, you will have to use the services of a professional appraiser. It is the amount that the independent appraiser will indicate in the report that must be indicated as the size of the authorized capital or its share - its participants have no right to overstate it. In addition, now the evaluator, along with the participants, is responsible for distorted figures. True, liability can arise only within five years from the date of registration of the LLC (or change in the size of the authorized capital) within the overestimated amount and in the case when the LLC property is not enough to pay off debts. Another condition is that the fact of overstating the cost has been proven in court.
Pay in fixed time
Since May 5, 2014, the terms of payment of the authorized capital have changed. Now this must be done within four months from the date of registration of the organization. The founders have the right to establish a shorter period.
The previous period for payment was much longer - a year from the date of registration. But at the same time, at least half of the amount had to be paid already at the time of registration, that is, before the procedure was completed and documents were received from the tax office. This somewhat complicated the process, since in the absence of a certificate of state registration, the bank first opened a savings account, to which the owners deposited money (if the authorized capital was formed in cash). After the registration was completed, the savings account was closed, and the money from it was transferred to the newly opened current account. Now there is no need for this - founders can deposit money directly to the current account or to the organization's cashier. In the case when the authorized capital is formed at the expense of property, you need to draw up an appropriate document - an act of acceptance and transfer. Its shape is arbitrary, the sample is easy to find on the Internet.
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