How to calculate authorized capital. What is needed by authorized capital of OOO: definition, influence, calculation
The authorized capital of the joint-stock company (AO) consists of shares, which are the main tool for financing the company's activities at the time of its creation. The cost of authorized capital determines the level of dividends , which enterprise pays or will pay for shares. Their income is numerically equal to the cost of the enterprise to ensure this source of funds. Therefore, for the enterprise, the price of such a source is approximately equal to the level of dividends paid to shareholders.
Insofar as by privilegedshares pay a fixed percentage,price source of "Preferred shares" with an unlimited period of circulation (Cf)calculate by the formula:
where Cf - the cost of capital attracted through the issue of preferred shares;
DF -the size of a fixed dividend (in monetary units) on privileged shares;
Ro -the net amount of funds received by the enterprise from the sale of one privileged action (consistent price in monetary units).
Example 2.5.The company plans to release preferred shares with a yield of 10%. The nominal shares is 100 rubles. The costs of placement of shares will be 3 rubles. Calculate the cost of the source of "preferred shares".
In case of emission, the company receives only 97 rubles from each share. (100-3), and assumes the obligation to pay dividends 10 rubles. (100 x 10%). Thus, the cost of capital attracted by the release of preferred shares is equal to:
This assessment may be distorted if there were several issues of preferred shares in which they were sold at a given price. In this case, you can use the middle arithmetic formula. It is necessary to specify the resulting evaluation by the value of the expenditure on the organization of the issue:
where Cf.- the cost of capital attracted by several issues of shares in which they were sold at a given price;
RP -em session price of a preferred stock (in monetary units);
S - The costs of the enterprise to issue a privileged action (in monetary units).
In addition, if an enterprise plans to increase its capital at the expense of an additional issue of preferred shares, the price of this source of funds is also calculated by formula 2.7.
Count the price ordinary shares With a permanent amount of dividend, it is necessary according to the formula adopted for calculating Cf.preferred shares. If we consider ordinary shares with the constant dynamics of changes in the level of dividends, depending on the efficiency of the enterprise, the price of the source of the "Ordinary shares" (Ss)you can calculate with less accuracy. There are various methods of evaluation, of which the model is the most common SARM.
Fund estimate model of financial assets (SARM)assumes that the price of equity capital Ceequal to risk-free profitability plus a premium for systematic risk:
CE \u003d. C F.+ B. (ST - C F), (2.8)
where C F -yield of riskless investments;
b - coefficient calculated for each promotion;
Cm - The average rate of profitability that has developed in the securities market.
The basis for calculating capital value SARM -risk-free yield With f.As a risk-free rate of income in world practice, the rate of income on long-term government debt obligations (bonds or bills) is used; It is believed that the state is the most reliable guarantor in its obligations (the probability of its bankruptcy is almost exclusive). However, as practice shows, state securities in Russia are not perceived as risk-free. To determine the discount rate, the rate of investments characterized by the smallest risk (exchange deposit rate in Sberbank or other most reliable banks can be adopted as a risk-free. It can also be based on a risk-free bet for Western companies, but in this case, it is necessary to add country risk to account for the real conditions for investment existing in Russia. For an investor, it is an alternative income rate, which is characterized by a practical absence of risk and a high degree of liquidity. The risk-free bet is used as a reference point for evaluating various types of risk, characterizing the investments in this enterprise, based on which lines the required rate of income. Thus, the value (CM - C F) - Award for the risk for the middle stock, calculated on the basis of actual or expected profitability.
The coefficient is the risk index on the market as a whole, which is a linear regression between the past profitability of this campaign and last market yield assessed by some generally accepted index.
In the stock market, two types of risk are distinguished: specific, for a particular company, which is also called non-systematic (determined by microeconomic factors), and the general, characteristic of all companies whose shares are in circulation, also called systematic (define macroeconomic factors). In the model of assessing capital assets using the coefficient, the amount of systematic risk is determined. Note that historically reflects the degree of risk of shares in past,while investors are interested in assessment of future risk.
The coefficient usually ranges from 0.6 to low risk to 2.0 shares 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: the risk premium, the rate of income on average in the market, -coffers. In Russian conditions, 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 surcharge for risk is 8%, and the interest rate in the absence of risk is 10%. What is the cost of the share capital of the enterprise?
CE \u003d C F + B (ST - C f)\u003d 10% + 1.2 x 8% - 19.6%.
Consequently, the value of the assets of this enterprise is 19.6%.
Limited Liability Company (hereinafter referred to as LLC) is a commercial organization created by one or several legal entities and / or individuals in order to extract the profit and the subsequent distribution of its participants.
The experience accumulated in TarP SWAO shows that LLC is verified to register under the following conditions:
Availability of partners ready to make appropriate resources (property, ideas, communications);
Adequacy of profit to pay for the work of the accountant and paying taxes from dividends;
Business organization on various activities with the subsequent opportunity to transfer him to inheritance or alienation by selling, donation.
In this regard, LLC is one of the popular types of registration of legal entities. There are several reasons for this:
The lack of personal material responsibility of the founders (regardless of the amount of debt, the founder responds only within the size of its contribution to the authorized capital);
Availability of various types of commercial activities (having received the necessary permits and licenses LLC has the right to engage in any type of activity, including the sale of alcohol);
The ability to manage entrepreneurial activities is not personally, but through a professional representative appointed by the order (without issuance of power of attorney);
Relative ease of registration of LLC;
Legislative certainty of the rights and obligations of participants of LLC;
The ability to further attract third-party investment or unification with another enterprise.
One of the main signs of Ltd. is the availability of authorized capital (society capitalization) necessary for the initial management of the business being created. Another important reason for the capitalization of society is to ensure the return of funds to the founders who have been made to implement a specific business plan. Therefore, the capitalization of society, in contrast to other types of capital, should always have a minimum fixed size determined when registering a business in the form of LLC. At the beginning of entrepreneurial activities, the capitalization of society is defined as the difference between its financial resources or property value and commitments to creditors (founders). In follow-up, the capitalization of society should be maintained in the amount defined by the statutory documents.
What is the authorized capital and its types
Statutory capital is the funds on the balance sheet of LLC. Depending on the form of these funds, the authorized capital may be financial or monetary (determined by the money on the accounts of LLC) or property (expressed in the material objects that bring profits).
The monetary capitalization of the Company is the minimum amount in rubles made in the sole business organization (for registration of LLC - 10,000 rubles) or the amount of a multiple of the number of founders of society (but not less than 10,000 rubles).
The property form of authorized capital is the material objects that ensure the activities of LLC, for example, the equipment on which products will be produced. Property authorized capital of Ltd. always acts as an additional measure to capitalize a business that is not a mandatory form. Capitalization of LLC must be supported by the minimum summary sum of 10,000 rubles.
In general, the above-mentoring types of statutory capitalization are the amount of monetary and material funds guaranteeing the fulfillment of LLC in front of creditors by establishing relevant legal relations.
Tarp Svao as part of the provision of the service "" holds legal advice on the capitalization of any type of business, including LLC. Contact and we are happy to help you!
The legislation of the Russian Federation provides for the possibility of registration of LLC with a minimum amount of authorized capitalization (10,000 rubles). Entrepreneurs often, without thinking, use this legislative possible and register LLC with a minimum amount of capitalization. The main advantage of this approach is to minimize the costs allocated to the opening of the business. However, in addition to attractiveness, minimal capitalization in the opening of a business can serve as a basis for various inconveniences when conducting entrepreneurial activities in the future.
The main disadvantages of minimum statutory capitalization:
Low investment attractiveness of LLC (small means - minimal opportunities for profit);
Insufficiency of working capital for annual increase in profit (minimum of money can only be enough for business service);
Lack of business expansion without additional attraction of additional financial resources.
Additional contributions to the authorized capitalization require amendments to the constituent documents of OOO, accompanied by additional financial expenses.
Additional attraction of funds to increase business attractiveness can be carried out by:
Loan organization;
Gratuitous contributions of members of the Company's organization;
Use of funds received from payments for transactions.
Any loan (founders or other persons) must be returned at the end of the term. Otherwise, these funds must be included in the income of LLC, from which corporate income tax is paid.
Grateful contributions are relevant to income that is subject to corporate income tax, which make up additional financial spending.
Payment of payments creates income taxable VAT and corporate income tax.
The advantage of maximum statutory capitalization
The presence of the maximum amount of share capital indicates a high solvency of LLC;
High investment attractiveness (high solvency acts as a guarantee of high profits);
Availability of business building and its assets without additional attraction of additional financial resources.
Disadvantages of maximum statutory capitalization
The presence of limitations in magnitude (the size of the authorized capital may not exceed the cost of the Company's net assets);
The duty of the formation of authorized capital is strictly due to legislation;
The difficulties in the subsequent withdrawal of funds from the business (a decrease in the statutory capitalization is a rather complicated procedure that occupies a lot of time).
When registering Ltd., it is advisable to predict the necessary and sufficient score capitalization, which, in your opinion, should ensure the unhindered implementation of your business ideas and the prospects for its development, taking into account the guaranteed possibility of making these funds on time. At the same time, it is necessary to proceed from the principle: the optimal amount of authorized capitalization is the amount of monetary and other material resources that ensures the balance of business needs and the possibilities of the Company's founders, taking into account its (business) development in order to obtain maximum profits at possible acceptable time frame.
Tarp Svao has a solid experience of providing services to register LLC. When contacting us, you promptly get a high-quality legal service from experienced professionals.
More detailed information on this issue, taking into account the peculiarities of the implementation of your business - ideas, you can get in, contacting us personally or by phone. 8-499-706-88-20.
Local authorities have the right to establish limitations on the Criminal Code into separate categories of products and services. What is affected by the size of the authorized capital in the process of activity of the enterprise, the means of authorized capital is allowed to spend on their needs: the purchase of equipment, raw materials, salary payment, payment for renting the premises. At the end of the second reporting year, the amount of the Criminal Code should not be lower than the initial cost. The size of the starting amount and its change significantly affects the change in the value of the share of depositors. In the process of the enterprise, a voluntary decrease in the initial capital is possible. If the Board of Directors considers it appropriate to reduce the size of the starting amount, corresponding adjustments are made to the Company's charter. For example, the manufacturing building is not used for its intended purpose. He is returned to the co-founder to property.
Authorized capital ooo: how to calculate and pay
The percentage ratio of depositors will remain unchanged, and the monetary rate will decrease in accordance with the decrease in the amount of the Criminal Code. Consider an example: initial capital in the amount of 2,000,000 rubles was established.
Three founders in Ltd. Share Sergeeva I.V. - 60% \u003d 1,200,000 rubles. Share Yakovleva S. K. - 25% \u003d 500,000 rubles. Share Chernova E.
C. - 15% \u003d 300 000 rubles. By agreement of the parties, the amount of the Criminal Code is reduced to 1,200,000 rubles. Thus, the equity participation of co-founders will change only in monetary terms: Sergeev I.
B. - 60% \u003d 720,000 rubles. Yakovlev S. K. - 25% \u003d 300 000 rubles. Chernova E. S. - 15% \u003d 180,000 rubles. It is allowed to reduce the starting amount of the capital to its limit value - 10,000 rubles.
If its size is lower than the minimum level, the company is subject to liquidation.
Calculator Calculation of Share Participants LLC (BETA)
Regularly track your own capital coefficient in the organization's turnover. Calculate it according to the formula: KSKO \u003d (p.1300-p.1100) (Shape No. 1 of the balance). Indicative importance, growth or stability indicate the financial sustainability of the enterprise, and a negative number suggests that the main volume of current assets is formed for account of borrowed funds.
Reducing the share of equity in the currency of balance and working capital with time can lead to the impossibility of fulfilling obligations to partners, and subsequently to bankruptcy. 5 In addition, take into account the share of equity in own working capital, which characterizes the ratio of its own and borrowed sources of financing the company's activities.
What is needed by authorized capital of OOO: definition, influence, calculation
Profitability of invested capital This coefficient characterizes the yield obtained on capital attracted from external sources. (2.24) The indicator does not have a normative value. But its importance is that he acts as a reference to assess the feasibility of attracting borrowed funds under a certain percentage.
Attention
If the percentage of the loan is higher than the profitability of invested capital, it means that the organization will not be able to use the loan so efficiently to work out interest on it. Therefore, it makes sense to take only those loans, the percentage of which below the profitability of invested capital.
5.5 Gross profit rate This indicator reveals the profit received from operations after all cost variables are deducted from revenue.
Authorized capital
The authorized capital is a combination of funds (contributions, contributions, shares) of the founders (participants) in the property in the creation of an enterprise to ensure its activities in size defined by the constituent documents. The authorized capital is the initial, source capital for the enterprise.
Important
Its value is determined taking into account the alleged economic (manufacturing) activity and fixed at the time of state registration of the enterprise. The formation of authorized capital certain features has the formation of the authorized capital of joint-stock companies.
The authorized capital consists of a certain number of shares of different types with a set fault. The procedure for forming and changing the authorized capital is governed by the relevant legislative acts.
Statutory capital
Indicators of profitability and profit estimates 5.1 Profitability of costs The coefficient characterizes how many rubles arrivals account for one ruble cost of the enterprise. (2.21) The value of the indicator must be more than one. 5.2 Returnability The figure indicate characterizes how many rubles arrivals fall on one ruble sales. (2.22) The growth of indicators is assessed positively. 5.3 The profitability of assets The profitability coefficient of assets (economic profitability) characterizes - the level of profits created by all the assets of the enterprise in its use according to the balance sheet. (2.23) The profitability of assets strongly depends on the industry in which the enterprise works. For capital-intensive industries (as, for example, rail transport), this indicator will be lower.
Authorized capital: how to calculate the cost of a stake in non-monetary form
The growth of the indicator in the dynamics is positive. 4.2 Inventory turnover in days (2.15) The less the duration of turnover, the better. 4.3 Turnover of funds in the calculations This indicator is measured in revolutions (times) and shows how many times the funds invested in receivables are turned into a reporting period. The growth of the indicator in the dynamics is considered as a positive trend, because the company is more likely to pay for accounts. (2.16) 4.4 The term of repayment of receivables The indicator characterizes how many days money in receivables were involved. (2.17) Reducing the speakers rate is rated positively. When analyzing, the maturity of receivables is compared with the maturity of payables.
Methodical foundations for the formation of authorized capital
In the formation of authorized capital, additional sources of funds can be formed - emission income. This source occurs during the primary emission, when shares are sold at a price higher than the nominal.
The amounts received are credited to additional capital. Additional and reserve capital are formed in the organization mainly as additional reserves of the organization to cover unforeseen losses and losses of the organization. For example, the reserve fund of the Organization is mandatory through annual deductions of at least 5% of net profit and should be at least 15% of the authorized capital.
Extreme capital is a source of means of organization that is formed as a result of the revaluation of fixed assets and other material values. Regulatory documents prohibit it to use it on consumption goals.
Statutory capital of the enterprise - definition, size, formation, types
The term of repayment of payables The indicator characterizes the number of days during which the cash funds of the enterprise were in the form of payable debt. (2.18) 4.6 The duration of the operating cycle shows the time to which the company's resources, including the delayed payments, commercial and commodity loans (payables) are frozen in stocks and receivables. (2.19) Reducing the indicator in the dynamics is a favorable trend. 4.7 Financial cycle This is a period of complete turnover of cash invested in current assets, since the repayment of accounts payable for the received raw materials and materials and ending with the collection of receivables for the products delivered. (2.20) 5.
Share capital how to calculate
This is the starting financial component necessary to launch a new enterprise and ensure the security of attracted investment funds. This is such a share in the authorized capital of Open LLC, one or more participants can. In the first case, capital is not divided. In the second, the starting amount is divided into a share in percentage depending on the contribution of co-founders.
Consider an example of calculating the shares: according to the Ltd Charter, the Criminal Code in the amount of 1,300,000 rubles. Khakimov M. Yu. Made 900,000 rubles. Its share \u003d 70% (900 000 * 100/1 300,000); Yurasova E.
V. made 200,000 rubles. Its share \u003d 15% (200,000 * 100/1 1,300,000); Sergeev V.N. made 200,000 rubles. Its share \u003d 15% (200,000 * 100/1 1 300 000). The total amount of shares is 100%, which corresponds to the starting amount of 1,300,000 rubles. The controlling package is at Khakimova M. Yu.
How to calculate authorized capital
The coefficient of concentration of attracted funds (2.10) where to - long-term liabilities. The lower the value of the indicator, the better for the enterprise.
3.3 The coefficient of financial dependence of capitalized sources (2.11) The growth of the coefficient is evaluated negatively. 3.4 The coefficient of financial independence of capitalized sources (2.12) The growth of the indicator is assessed positively. 3.5 The level of financial leverage (lever) (2.13) This ratio characterizes how many rubles of borrowed capital accounts for 1 ruble of own funds. The higher the value of the coefficient, the higher the risk associated with this company and below its reserve borrowed potential.
Growth is evaluating negative. 4. Indicators of business activity 4.1 Inventory turnover (in revolutions) An indicator characterizes the effectiveness of investment in production reserves.
How to calculate the authorized capital of society
If the organization's charter has a ban on the implementation of a share of LLC, the transaction is to the benefit of society. All alienation agreements are notarized.
In a short video of Trifonov, Alexander talks about the procedure for concluding a transaction for the sale of a share to third parties: when organizing LLC, it is not necessary to focus on the minimum amount of the Criminal Code. The higher the starting amount, the initially laid, the more confidence from investors will receive an organization. A new enterprise will receive a sufficient amount of assets for the purpose of successful launch. A small amount of authorized capital requires small investments. But there is a difficulty in finding investors and lenders.
Share capital is the amount of funds or property, which the founders contributed during the registration of a limited liability company.
Participants in this way pay their right to activities within the Company. This contribution is fixed in the constituent documents and is a guarantee of the full functioning of society.
In general, the size of the authorized capital reflects solvency LLC.What protects participants in this society and guarantees the interests of creditors.
Definition and composition
The authorized capital may consist of money, securities, as well as other material values \u200b\u200band property rights. In the case of deposit rights to property, the participant must be resorted to an independent examination that will appreciate its size. Such deposits include lease rights and even patents for inventions.
From the recent past, the expert evaluates any property, regardless of its value. In this case, the amount of share capital may be conditional from the economic side, which has only accounting and accounting meaning.
However, from a legal point of view, such deposits guarantee security to their participants.
Payment of participants' share occurs in the time limits specified in the constituent documents, but in any case the duration of funds should not exceed four months. This period was established by law and can only change in a smaller side. Otherwise, the unpaid part of the share is moving towards other participants.
There is a more sparing option: if the participant is delayed, the participant is invited to pay a fine, which is installed in advance and recorded 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 the state enterprise - 5000 minimum
- for the municipal unitary enterprise - 1000 minimum
- for a newly registered bank 300 thousand rubles.
Conditions for the liquidation of the company
When closing an enterprise you need to remember that it long multi-step processwhich will take a lot of time. It is important to do everything right to avoid fines.
Just as a decrease in the Criminal Code, elimination can be voluntary and forced. In the first case, the decision is made by the meeting of shareholders, on which the liquidation commission is appointed.
The liquidator will make sure that the debts of the enterprise are paid in a timely manner and did not suffer the procedure for issuing the necessary documentation. He also reports to the Tax Inspectorate on the need to liquidate society.
Then follows publication in the media and detecting debt from the company. And only after calculating with creditors and the preparation of the liquidation balance, it is distributed between the shareholders of their share in the authorized capital.
In the case of controversial issues relating to the property section, etc., the object of the dispute is sold with bidding and the profit received company share together, depending on their share.
Forced (forced) liquidation of society It occurs in case of unprofitability of the enterprise, the long lack of activity or achieve all the original tasks.
How to calculate
The size of the Criminal Code depends on the kind of activity of the enterprise. For a limited liability company, the minimum capital amount is no longer one year amounts to 10 thousand rubles.
The magnitude of the authorized capital is recorded in the contract. As a statutory fund, legislation allows not only money, but also various types of property.
It is forbidden to invest in the authorized capital the right to rent a plot of land, forests. Upon receipt of the property during the Support Program of Entrepreneurship, the right to it can also be used in the Criminal Code.
The system at which it is possible to correctly appreciate the property of the participants was adopted two years ago. Prior to this, the assessment procedure allowed disorders because it was held without checking. Now an independent expert is engaged in assessing any property.
It is recommended to pay the authorized capital. The payment procedure has been very simplified in recent years, besides, time has decreased - from year to four months from the date of registration of society. Joint stock companies create the so-called reserve capital, which exists through the voluntary allocation of funds from the profits of shareholders.
What is the essence of the authorized capital? Details - on video.
Magazine lawyer.ru.
Tips of experienced lawyers for all occasions
SubscribeYou have successfully subscribed!
Authorized capital of OOO: how to evaluate and pay without errors
- More
You register LLC. One of the main issues that interests you are: how to pay the authorized capital? And to begin with: how to determine its size and fix in constituent documents? Answers to these questions you will find in the article. In addition, we will tell how to make the authorized capital of property, and what sanctions are waiting for owners who have skipped the cost of authorized capital.
Determine the value of authorized capital
In general, the minimum amount of authorized capital for limited liability companies - 10 thousand rubles (paragraph 1 of Art. 14 of the Federal Law No. 14-FZ). He remained unchanged after the reform of civil legislation, despite the fact that the legislators planned to raise the lower threshold to 500 thousand rubles.
But special requirements can be established to the size of the authorized capital of the legislation. They depend on the type of activity of the future organization. So, for private security activities, the size of the share capital of the LLC must be at least 100 thousand rubles, and for retail alcohol in Moscow (regions themselves establish a limit) - at least 1 million rubles.
Fix the value of the authorized capital in solving the founder (if it is one) or in treaty (if several participants). In the latter case, it is necessary to register a share.
Choose a form of payment
You can make authorized capital, not only money, but also by property. True, there is a slight limitation: 10 thousand rubles must be paid for money. For example, you determined the size of the authorized capital of 100 thousand rubles. In this case, the value of the property may not exceed 90 thousand rubles.
What exactly can be the contribution to the authorized capital?
Real estate, including land, buildings, structures, objects of unfinished construction; Equipment, cars, special equipment, office equipment and furniture; securities, stocks and shares in other organizations; Rights subject to evaluation - under license agreements, exceptional and other intellectual rights. In general, a lot of things - the open list is contained in Article 66.1 of the Civil Code of the Russian Federation.
It is easier to say that it is impossible to make:
- the right of permanent (indefinite) use of the Earth. The ban is contained in paragraph 6 of Article 3 of the Federal Law of October 25, 2001 No. 137-FZ;
- the right to rent a land plot, whose owner is the state (municipality), if the tenant is a resident of a special economic zone (Art. 35 of the Federal Law of July 22, 2005 No. 116-ФЗ);
- rental of the forest site (clause 4 of Art. 5 of the Federal Law of December 4, 2006 No. 201-FZ);
- the right to use the property, if it is transmitted to a small or secondary enterprise as part of a small and medium-sized business support program (p. 18 of the Federal Law of July 24, 2007 No. 209-FZ).
Rate property
If you have made the decision to make an authorized capital of property, it must be assessed.
From September 1, 2014, the rules for assessing deposits to share 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 make any property, at least a broken printer, appreciating it on their own 20 thousand rubles, because no one was engaged in 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 should be specified as the size of the authorized capital or its share - to overestimate its participants have no right. In addition, now the appraiser, along with the participants, is responsible for the distorted figures. True, the responsibility may occur only for five years from the date of registration of LLC (or changes in the size of the authorized capital) within the overestimated amount and in the case when the property is not enough to pay off debts. Another condition is the fact of overestimation of value proved in court.
Pay
From May 5, 2014, the timeline of the payment of the authorized capital has changed. Now it needs to be done for four months from the date of registration of the organization. The founders are entitled to establish less and less.
Former period for payment was much more - a year from the date of registration. But at the same time, at least half of the amount had to be made at the time of registration, that is, before the completion of the procedure and receiving documents from the tax. This somewhat complicated the process, since in the absence of a certificate of state registration, the Bank first opened a cumulative account to which owners and made money (if the share capital was formed in cash). Already after the registration is completed, the cumulative account was closed, and the money was translated from it to just an open current account. Now this is not necessary - founders can make money directly to the current account or in the organization's office. In the case when the authorized capital is formed at the expense of property, it is necessary to make an appropriate document - an act of acceptance and transmission. Its form is an arbitrary, sample is easy to find on the Internet.