The authorized capital is the funds invested by the owners for the purpose of ensuring the statutory work. It can increase and decrease in the course of the financial and economic activities of the company.
It is necessary
- - money or other valuable property;
- - savings account in the bank (when making a deposit in money);
- - the conclusion of the appraiser on the value of the property (when making a contribution by the property);
- - a package of documents for registration of an LLC.
Instructions
Step 1
The authorized capital is formed from the contributions of the founders of the company. At the first meeting, they must decide on its size and structure in proportion to the shares of the founders (in percentages or fractions). These aspects must be recorded in the charter of the LLC. Based on the size of the contribution of the founders, their income will be determined in the future.
Step 2
Further, the founders should decide on the methods of creating the authorized capital. The contribution can be money, securities, material values or property rights.
Step 3
If a decision is made to make a contribution to the authorized capital with property, then if its size exceeds the limit of 20 thousand rubles. an independent opinion of an appraiser is required. In other cases, its value is determined on a contractual basis.
Step 4
Ideally, before the state registration of an LLC, at least 50% of the total amount of the authorized capital must be paid. To do this, you need to open a savings account in a bank and credit a part of the authorized capital to it.
Step 5
In practice, the FTS rarely checks the availability of funds in the account before the registration of the LLC. After the completion of the registration steps, it is necessary to deposit money to the company's account in the amount of at least 50% by the first posting before the first income is received.
Step 6
Earlier, during the year, it was necessary to deposit the remaining 50% of the authorized capital into the savings account. According to the latest amendments from 2014, this period was reduced to two months.
Step 7
When one of the founders leaves the LLC, his share in the authorized capital is returned in full within three months.
Step 8
If it is necessary to increase the size of the authorized capital, the increase cannot exceed the value of the company's net assets. At this point, its original amount must be paid.
