A major transaction in accordance with Russian law is a transaction or several transactions related to the acquisition or disposal of property. Depending on the organizational and legal form of legal entities, major transactions are defined in different ways.
Instructions
Step 1
A major transaction for a limited liability company (LLC) is a transaction related to the acquisition, alienation or possible alienation of property, the value of which is 25% or more of the value of the organization's property, determined on the basis of financial statements, if the charter of the company does not provide for the establishment of a higher threshold for a big deal.
Step 2
For a joint-stock company (JSC), a major transaction is a transaction related to the alienation or acquisition of property (with pledging, obtaining a loan or loan), the value of which exceeds 25% of the book value of the company's assets. At the same time, keep in mind that the main difference between large transactions for LLC and JSC is that in the first case, a large transaction is considered to be 25% of the value of the property, and in the second - from the value of assets.
Step 3
If you need to determine whether a major transaction is for a state or municipal unitary enterprise, then keep in mind that for such organizations, such is a transaction related to the acquisition or alienation of property, the value of which is more than 10% of its authorized capital or more than 50 thousand. times exceeds the minimum wage established by law. In this case, the value of the alienated property is determined on the basis of accounting data, and the acquired property is determined on the basis of the market price.
Step 4
For state and municipal institutions, a major transaction is related to the disposal of funds, alienation of other property, which a budgetary institution has the right to dispose of independently, by transferring it as a pledge or use, provided that the size of such a transaction exceeds 10% of the book value of the institution's assets. The book value is determined on the basis of accounting data.
