How is the authorized capital of the LLC formed and how does its size change?
The authorized capital of the LLC is formed whenthis kind of legal entities. Initially, he was given the main role in the formation of initial funding. Businessmen should start with something, and a certain deposit before the budget was required. As a result, the provision on capital is fixed in legislative acts. However, in practice, the authorized capital was assigned only the role of a latch of shares of participants, and in the constituent documents the minimum permitted size is set. However, the meaning is much broader than it seems to some entrepreneurs.
In the authorized capital of LLC, 2012 did notno innovations, although previously it was planned to significantly raise its lower bar. Now it remains the same - 10 thousand rubles. Nevertheless, no one doubts that legislators will raise it anyway. And not so much because of concern for business, but because of the inability to collect debt, if it is large enough.
Why do I need a share allocation?
The authorized capital of the LLC is formed from thosevalues, which, according to the founders, should help at the start. As deposits, you can consider money, securities, property and even intellectual products there. Naturally, everything should have a monetary value, and the procedure for determining the value of an investment is entirely at the mercy of the founders. Of course, primary documents and even independent appraisers will help in this, but the final decision for the general meeting.
It determines the size of the share of each founder. In documents, it will be reflected in the form of fractions or percentages. All further distribution of income is carried out in these proportions, whether it will be dividends, earned profit for a year or property left after liquidation. But the authorized capital of the LLC, besides the area of profit distribution, also serves to determine the measure of responsibility. Society participants, it turns out, are responsible for the losses of their organization in the same ratio as the amount of deposits.
It is clear that you have to make your contribution in time. In this regard, the constituent documents introduce the norms of responsibility. In some cases, even an exception is provided for from society.
Principles of changing the amount of the authorized capital
The authorized capital of the LLC is not something frozen: it can be changed both in the big, and in the smaller party. And for that, and for another action you need the permission of the founders, drawn up by the minutes of the general meeting. It is necessary to tell, the truth, that reduce it very seldom - simply there is no necessity or there is no place. And the reaction of creditors, if any, is very negative.
But the increase in the authorized capital in LLC isquite common procedure. It is necessary for founders to redistribute shares, when one of the participants contributes additional funds, increasing the contribution to the agreed size. It is required to improve the credibility of large investment projects, where, apart from assets, the size of capital is also taken into account. It will be needed in some other cases. The decision-making mechanism here is absolutely analogous to the one used to create the society. The same meeting, the same protocol, the same registration with the tax authorities. The difference is only in the definition of the value of new investments - we need to invite an independent appraiser.
It should be noted that the increase in the share capitalcan help in solving financial problems. Contributions of participants of the company can in no way be considered a profit, which means that they are exempt from taxes. In addition, the introduction of additional funds into the turnover will not entail the appearance of new costs in the form of interest on loans, rents, and so on.