The law allows the formation of the authorized capital of a limited liability company not only from monetary funds, but also from property. This method of participation does not require additional financial investments from the founders, therefore it is widely used in business practice.
Instructions
Step 1
Organize a general meeting of members of the limited liability company and determine what property will be contributed to the authorized capital. Determine the shares of each of the founders as a percentage or as a fraction.
Step 2
Assess the property in monetary terms if its value is no more than 20,000 rubles. If this amount is exceeded, order an independent assessment. Please note that the costs of its implementation can also act as a contribution to the authorized capital, if it is stipulated in the charter of the company.
Step 3
Please note that the monetary valuation of the property must be carried out prior to the filing of an application for registration of a limited liability company with the tax authority. The introduction of property into the authorized capital without preliminary assessment entails the invalidity of the charter.
Step 4
State the decisions taken in the minutes of the general meeting of participants, record them with signatures. Reflect in the charter of the enterprise and the memorandum of association the method of forming the authorized capital by depositing property.
Step 5
Draw up an act of acceptance and transfer of each of the objects proposed by the founders as a contribution from the participant to the society. This document will serve as confirmation of contributions to the authorized capital in the form of property.
Step 6
A limited liability company must document the value of the property received, therefore, require the founders of invoices, invoices, sales receipts and other documents containing information about the actual costs of acquiring the property or its residual book value. On their basis, capitalize the property contributions of the participants to the accounts of investments in non-current assets with the subsequent transfer to fixed assets or inventories.
Step 7
Keep in mind that in case of payment of a contribution to the authorized capital of a limited liability company by property, the participants shall bear subsidiary liability for the obligations of the enterprise in the amount of overstating the value of the property for 3 years. The same rules apply to an independent appraiser. Therefore, when assessing, use the real market value of the property.
