Organizational and legal forms of a modern company enterprise. Organizational and legal forms of the enterprise (2) - Law. Organizational and legal forms of legal entities

Types of organizational and legal forms of organizations are a classification of business entities in modern conditions. The main feature of this classification is the division of economic entities in accordance with the organizational and legal form of companies.

The types of organizational and legal forms of organizations are regulated by the Civil Code of the Russian Federation (CC RF), which introduced the concepts of "commercial organization" and "non-profit organization".

Types of organizational and legal forms of organizations

In accordance with the nature of the activities of enterprises, the types of organizational and legal forms of organizations include:

  1. commercial enterprises,
  2. Non-commercial enterprises,
  3. Organizations without forming a legal entity;
  4. state (municipal) organization;
  5. state (unitary) enterprise.

Currently, there are the following types of organizational and legal forms of organizations that carry out commercial activities: a company, a partnership, a joint-stock company, unitary enterprises.

In addition, there is a category that includes production cooperatives. In the field of non-profit organizations, one can single out a consumer cooperative, public organizations (movements, associations), a foundation (non-profit partnership), partnerships (gardening, summer cottage, homeowners), an association (union), autonomous non-profit companies.

For enterprises that do not form a legal entity, the following types of organizational and legal forms of organizations may be provided: mutual investment funds, simple partnership, branch (representative office), individual entrepreneur, farm (peasant) economy.

Shape selection

The types of organizational and legal forms of organizations, in addition to the nature of the main activity, are also influenced by some other factors, among which may be organizational, technical, economic and social.

In accordance with organizational and technical factors, the types of organizational and legal forms of organizations are determined based on the number of founders, their characteristics, the area of ​​​​commercial activity, the nature and novelty of the products produced. When taking into account the social and economic factors, the amount of start-up capital and the personal characteristics of the entrepreneur and his team are taken into account.

Also, the types of organizational and legal forms of organizations may be limited by the current legislation. For example, commercial organizations with the status of a legal entity can only be created in the form of a partnership of any type, a company (open or closed, with limited liability).

Types of organizational and legal forms of commercial organizations

Types of organizational and legal forms of organizations of a commercial nature can also be classified into several types:

  1. A business partnership, divided into full and based on faith, the difference between which lies in the degree of responsibility of the participants (partners). In a full society, partners in obligations are liable with all their property, but in a society based on faith, they are liable in accordance with the amount of their contributions.
  2. Economic company (LLC), joint-stock company (JSC). The capital of an LLC includes the contributions of the participants and is divided into shares; in a JSC, the capital is divided into the corresponding number of shares.
  3. A production cooperative is a voluntary association of members (citizens), it is based on membership and share contributions, as well as on the personal labor of the participants.
  4. Economic partnerships are very rare, almost never mentioned in the Civil Code. Such enterprises are regulated by a separate law.
  5. Peasant farms are an association for the purpose of conducting agriculture, based on the personal participation of citizens in business and their property contributions.

Examples of problem solving

EXAMPLE 1

Exercise Types of organizational and legal forms of organizations without forming a legal entity include:

1) Joint stock company,

When filling out various forms / documents in financial institutions and other structures, it is often necessary to indicate the legal form of the organization in which a person works, studies, etc. Such information is required to be presented when making a payment for services, and when applying for a loan, and in other situations. Therefore, further we will consider in detail what the organizational and legal form is, what it is and how to write it down correctly in documents.

Deciphering the concept

The organizational and legal form of a company, institution, firm, etc. (hereinafter referred to as OPF) is a legal form within which the process of creating a business entity and its further functioning is carried out. It also determines the type of ownership and operation of the assets at its disposal (including property, cash).

In Russia, the name of each enterprise, institution, firm, organization and other entities begins with an abbreviation, behind which the wording of the legal form is hidden. This element is a mandatory attribute of the official name of each economic entity of the Russian Federation.

Typology of organizational forms of Russian organizations

Jur. Individuals may belong to one of the following groups:

  1. Commercial group. Such organizations are created to obtain material benefits from the business and its development.
  2. Group. These organizations do not pursue the goal of making a profit, they usually represent the interests of society, solving charitable, socio-cultural, scientific, educational and managerial tasks.

OPF of business entities that pursue commercial goals:

Name Subspecies Abbreviated common designation
Companies can be: with limited liability OOO
non-public stock NAO
public stock PAO
Partnerships can be complete Fri
limited (on faith) TV
to produce something PC
Peasant/farmer households KFH
Business partnerships HP
Unitary companies on the right of economic management can be: federal state unitary companies FSUE
state unitary companies (indicating the name of the subject of the Federation) State unitary enterprise "mark on the subject of the Federation"
municipal unitary companies MUP
Unitary companies on the right of operational management can be: federal government companies FKP
state-owned companies (indicating the name of the subject of the Federation) CPS "mark on the subject of the Federation"
municipal government companies ITUC

The most common OPF of business entities that do not pursue a commercial goal as the main one:

Name Abbreviation (abbreviation)
consumer type cooperative PC
Social movement OD
Political Party PP
Foundation/public type foundation Fund/OF
Institution/institution of public type Uch / Ouch
State corporation GC
Non-Profit Partnership NP
Autonomous non-profit company ANO
Community Community
Association AC
Union Union
Association of Peasants'/Farmers' Organizations ASKFH
Territorial organization of the trade union TOProf
Association of homeowners HOA
Association of Gardeners ST

OPF for business entities without opening a legal entity. faces:

Samples of OPF of various types of state institutions:

  • State. budgetary institution of the XXX region (GBU XXX region);
  • State. budgetary institution of the settlement of XXX (GBU of the city of XXX);
  • State. budgetary institution (GBU);
  • Federal State uchr-e (FGU);
  • Regional state uchr-e (OSU);
  • Federal State budgetary institution (FGBU);
  • State/Municipal state institution (G / M KU);
  • Federal State autonomous educational institution of higher education (FGAOUVO);
  • State. educational institution of higher / secondary education (GOUV (S) O);
  • Municipality preschool educational institution (MDOU);
  • State. military educational institution of higher professional education (GVOUVPO);
  • Federal State health protection institution (FGUZ);
  • Municipality institution of health protection (MUZ);
  • State. budgetary institution of arts/culture XXX reg. (GBUK XXX.reg.);
  • State. Art/Culture Institution of XXX Settlement (GUK XXX);
  • etc.

For example, when applying for a loan at Sberbank, the full name is indicated - “Public Joint Stock Company Sberbank of the Russian Federation”. In an abbreviated version, you need to write as follows - "PJSC Sberbank". Until August 2015, the financial and credit institution was an OJSC (Open Joint Stock Company). The change in the OPF was caused by a change in domestic legislation and the abolition of the OJSC / CJSC form, and the introduction - PJSC / NAO.

How to write an organizational form in Sberbank

To obtain borrowed funds from Sberbank, a client of a financial and credit institution will need to fill out a special questionnaire. In it, a person must indicate not only his personal data, but also write where he works, what position he holds, what assets he has (in particular: real estate, vehicles), etc. When filling out a line about the place of employment, it is necessary to indicate the organizational and the legal form of the company/institution.

An example of how to fill out a questionnaire at Sberbank to receive borrowed funds

In the submitted sample, the applicant for a loan must fill in the line with the name "Name of the organization, including the organizational form." Since he works for ZARYAD Limited Liability Company, “LLC” (this is a legal form) and “ZARYAD” (this is an individual name) are entered in an empty cell.

How to fill out an application for a loan at Sberbank is shown in the illustration:

If the bank's client worked at the Petrovsky State University of Physics and Technology, then in the column it would be necessary to write: FGBOU VO PPGTU. In this case, "FGBOU VO" is the OPF, which is like the "Federal State Budgetary Educational Institution of Higher Education." "PGFTU" is the abbreviated name of the educational institution.

Here are some more examples:

How to find the exact name of an organization

In order to be sure of the correct spelling of the name of your place of work and its organizational form, you can:

  • contact an employee of the personnel department and ask how it will be correct to write the name of the company;
  • look in the employment contract / certificate / pass;
  • found on the official website of the company/institution (in the section "About the company", "Contact information", etc.).

Filling rules

The execution of the document should be started only after the exact information for filling it out is known. Regardless of what kind of form is being prepared (whether it is a form for obtaining a library card or a bank loan), the abbreviation of the OPF of the company / institution is indicated first, then a space is made and the name of the economic entity is written.

For the convenience of entering information, the input line is often divided into cells. This is done so that you can see where there is a gap between words, and so that each letter is located in its own box. This reduces the risk that, when processing the questionnaire, the specialist will not be able to parse its contents (identify the organization) due to the incomprehensible handwriting of the person filling it out.

The example clearly shows that each letter is in its own cell. OPF is separated from an empty cell.

In some cases, the ability to write OPF may be required

The most common situations:

  • filling out a questionnaire in a medical institution;
  • filling out a questionnaire when placing a child in a school / preschool educational institution, etc.;
  • for obtaining a consumer loan or for business development;
  • when applying for insurance;
  • when processing payment orders;
  • at the conclusion of contracts for the supply / sale, etc.

In contact with

Legal entities, along with individuals, are full subjects of civil legal relations. Legislation provides certain order creation and activities of these entities. As a rule, in order to create a company, it is necessary to make an appropriate decision, articles of association, register it, come up with a name, etc.

But despite the tedious and lengthy formal process of creating firms, they are the most popular way to bring individuals together and their contributions.

Individuals, when creating firms, primarily pursue certain goals. It is these goals that predetermine the organizational and legal form of companies.

Exist two main types of legal entities:

  1. Commercial.
  2. Non-commercial.

Why is such a classification necessary?

The basis classification of legal entities — purpose of their activity. It is primarily necessary to determine the differences in their areas of activity.

In particular, commercial organizations can be characterized as legal entities whose purpose is considered to be acquisition of certain income. A non-profit organization is a legal entity whose purpose is not considered to be the acquisition of income, and the income received is not distributed among its participants.

It is on the basis of this classification that the legislation provides certain regulation and features of a particular type of legal entity. For example, a commercial company must have a corporate name. This requirement does not apply to a non-profit organization.

Or non-profit organizations can engage in entrepreneurial activities only in exceptional cases, and commercial, in turn, cannot carry out activities for non-commercial purposes (social, religious, etc.).

Legal form and characteristics of a commercial organization

As already mentioned, the main goal of such companies is considered to be receiving a certain income.

Business partnerships

These commercial organizations have a certain authorized capital, divided into shares.

Business partnerships, on the other hand, are complete or based on faith. And business companies are joint-stock and with limited liability.

Each of the above types of companies has its own characteristics.

The characteristic features of a full partnership is that the participants are fully responsible to creditors for its activities. Thus, due to the activities of the company, its members may lose their own property. This is - the most risky type of organization.

But a more risky type of organizational and legal form is a partnership of faith. Here, in addition to the participants, there are also several investors who are not involved in the activities of the company, but at the same time bear all possible risks of losing their contribution due to the activities of the company.

It is precisely because of the high level of risk that the above organizational and legal forms not popular among the citizens. JSCs and LLCs are considered more popular. These two types of companies are very similar to each other.

LLC and JSC

OOO- a company in which each participant has a certain share and bears the risk of losing only this share. Thus, the participant does not bear any responsibility for the activities carried out by the company, and, accordingly, there is no risk of losing his property.

The same can be said about AO. Only in this case the participant is the owner of a certain number of shares. Joint stock companies are public and closed. In a closed joint-stock company, shares are distributed among its founders or among persons whose circle was previously determined, and public joint-stock companies have a public right to place shares.

Production cooperative

The following organizational and legal form - production cooperative- a voluntary association of individuals in order to achieve certain production or other goals. At the same time, the peculiarity of cooperatives is that they are based on the personal labor or other participation of citizens.

Peasant or farming

The new legal form is peasant (farm) economy. In this case, the company is created by citizens for the purpose of carrying out agricultural activities.

Municipal and state unitary enterprises

Special organizational and legal form - municipal and state unitary enterprises. They do not have ownership rights to the property attached to them.

Of course, everyone chooses the type of organization that best suits his needs and requirements, because civil law provides such an opportunity.

The main purpose of such organizations is not to generate income. People unite in non-profit organizations for the implementation of religious, legal, cultural goals, etc.

These legal entities can be created as cooperatives, public organizations or movements. Various associations and unions, religious organizations, associations of property owners, Cossack societies, communities of small peoples, public law companies, lawyers' chambers, foundations, institutions, etc. are also considered non-profit.

The main objectives of the activities of these organizations are provided for in their statutes. At the same time, the organization must strictly adhere to those goals and those areas of activity that were recorded in this document.

The main characteristic of such companies is that they can have unlimited number of participants. The more members a non-profit organization has, the stronger it is considered.

Moreover, each of the participants, in fact, can participate in the process of managing the company. In particular, all participants have the full right to participate and vote in the general meeting.

Of course, the charter of organizations provides for the full range of powers of the general meeting of participants, but, as a rule, it is quite wide and includes the main important issues regarding the management of the organization.

It is also necessary to take into account the fact that it is with the help of this organizational and legal form that citizens exercise their constitutional right to association.

Today, not only political parties that unite the political views of citizens are especially popular, but also non-profit organizations whose activities are aimed at protecting the rights and legitimate interests of citizens.

Activities without forming a legal entity

Entrepreneurial activity can also be carried out without forming a legal entity.

One of these methods is registration as an individual entrepreneur. IP is a full-fledged subject of civil legal relations. Any natural person who has reached the age of majority can act as an individual entrepreneur. To do this, it is enough to obtain state registration.

A feature of individual entrepreneurship is that the individual entrepreneur is liable with all his property. This is - the only drawback, since if an individual entrepreneur has a debt, he may also lose the property that was acquired as an individual, i.e. at a time when the citizen was not engaged in entrepreneurship, and the property was acquired at the expense of his personal funds (salary, savings, etc.).

But an individual entrepreneur can freely engage in almost any business activity, this does not require a charter or any other document, as is necessary in the case of registration of a legal entity.

Another form of doing business without setting up a company is branches and representative offices. The branch performs all the functions of a legal entity, and the representative office - the representation and protection of the rights and legitimate interests of the company.

From the above, it can be concluded that the current legislation gives great opportunities conducting both entrepreneurial and commercial and non-commercial activities. Everyone has the opportunity to choose the organizational and legal form of carrying out activities that fully meets the requirements and capabilities.

The choice of form of ownership is discussed in this video.

What is an OPF? Each organization has its own OPF. The Civil Code of the Russian Federation and other federal laws determine which OPF organizations (legal entities) in the Russian Federation can have. Haven't guessed yet? Then we answer what it is:

OPF is defined by law and enshrined in the charter of each company or non-profit organization, its legal form. The literal decoding of the abbreviation OPF is a legal term: legal form. You can read more about what the organizational and legal form means for an organization and what types of organizational and legal forms are for commercial and non-profit organizations in Russia, you can read below, in the paragraph Types of OPF.

Meanwhile, decoding OPF may have another meaning - economic, namely: main production assets. What"main production assets"? In the science "Economics of the enterprise", OPF is means of labor involved in the production process for a long time and retaining their natural form.

The main production assets of the enterprise include: buildings, structures and structures, communication and power lines, machinery, vehicles and equipment, tools, inventory, etc. (these are the main types of OPF, as fixed production assets). Insofar as OPF in this context, this is an economic concept, and does not affect the main topic of our site - the state registration of non-profit organizations of various organizational and legal forms, those who are important to get more complete information on the topic of the main production assets of the enterprise, we dare to send to the information resource of economic topics. 🙂

verbatim decoding OPF contains no definition what is the legal form. Strange as it may seem, the main current Russian legislation with the Civil Code at the head does not contain it either! The only, rather vague and vague explanation of the concept of OPF is contained in the All-Russian Classifier of Legal Forms OK 028-2012. According to him, " organizational-legal form means a way of securing (forming) and using property by an organization and its legal status and business goals arising from this. "Well, now everything is clear, isn't it? 🙂

Let's try to give our own, more intelligible definition:

The organizational and legal form (OPF) is abbreviated letter abbreviation or full verbal designation of the type of organization, always located immediately before its own (individual) name, characterizing the commercial or non-commercial orientation of the organization (in some cases reflecting the main purpose of its activity), as well as characterizing the assignment of this organization to one of the regimes provided for by law fixing and use of property, activities and procedures for managing the organization.

Types of OPF

Here we will decipher the OPF of organizations in detail, while we will be guided by the same All-Russian OPF classifier.

The main types of OPF of commercial enterprises and organizations:

IP - individual entrepreneur

LLC - limited liability company

ALC - additional liability company

OJSC - open joint stock company

CJSC - closed joint stock company

PC - production cooperative

KFH - peasant (farm) economy

SUE - state unitary enterprise

The main types of OPF of non-profit organizations (OPF of NPOs):

PC - consumer cooperative

NGO - public organization

OD - social movement

ANO is an autonomous non-profit organization

SNT - horticultural non-profit partnership

DNP - dacha non-profit partnership

HOA - homeowners association

Of course, the whole range of organizational and legal forms is wider.

Here we have deciphered the OPF of the most common types. We hope that you liked this article and that you have learned all the information on the topic " decoding OPF". If you want to clarify how the abbreviation of organizational and legal forms that are not present in the above list is deciphered, or you need to find out the OPF code for the OKOPF of your organization, please look in the OPF classifier located at the following link:

All-Russian classifier of organizational and legal forms (OK 028-2012)

With regard to the process of state registration of an NPO or a commercial organization, the correct and accurate indication of the full and abbreviated name of the legal form (OPF) when preparing documents is a necessary condition for its successful completion.

Sincerely,

staff of the Center for Registration of Non-Commercial Organizations of St. Petersburg and Leningrad Region

Classification of organizational and legal forms

Types of organizational and legal forms of organizations are a classification of business entities in modern conditions.

The main feature of this classification is the division of economic entities in accordance with the organizational and legal form of companies.

The types of organizational and legal forms of organizations are regulated by the Civil Code of the Russian Federation (CC RF), which introduced the concepts of "commercial organization" and "non-profit organization".

Types of organizational and legal forms of organizations

In accordance with the nature of the activities of enterprises, the types of organizational and legal forms of organizations include:

  1. commercial enterprises,
  2. Non-commercial enterprises,
  3. Organizations without forming a legal entity;
  4. state (municipal) organization;
  5. state (unitary) enterprise.

Currently, there are the following types of organizational and legal forms of organizations that carry out commercial activities: a company, a partnership, a joint-stock company, unitary enterprises.

In the field of non-profit organizations, one can single out a consumer cooperative, public organizations (movements, associations), a foundation (non-profit partnership), partnerships (gardening, summer cottage, homeowners), an association (union), autonomous non-profit companies.

For enterprises that do not form a legal entity, the following types of organizational and legal forms of organizations may be provided: mutual investment funds, simple partnership, branch (representative office), individual entrepreneur, farm (peasant) economy.

Shape selection

The types of organizational and legal forms of organizations, in addition to the nature of the main activity, are also influenced by some other factors, among which may be organizational, technical, economic and social.

In accordance with organizational and technical factors, the types of organizational and legal forms of organizations are determined based on the number of founders, their characteristics, the area of ​​​​commercial activity, the nature and novelty of the products produced. When taking into account the social and economic factors, the amount of start-up capital and the personal characteristics of the entrepreneur and his team are taken into account.

Also, the types of organizational and legal forms of organizations may be limited by the current legislation. For example, commercial organizations with the status of a legal entity can only be created in the form of a partnership of any type, a company (open or closed, with limited liability).

Types of organizational and legal forms of commercial organizations

Types of organizational and legal forms of organizations of a commercial nature can also be classified into several types:

  1. A business partnership, divided into full and based on faith, the difference between which lies in the degree of responsibility of the participants (partners).

    In a full society, partners in obligations are liable with all their property, but in a society based on faith, they are liable in accordance with the amount of their contributions.

  2. Economic company (LLC), joint-stock company (JSC). The capital of an LLC includes the contributions of the participants and is divided into shares; in a JSC, the capital is divided into the corresponding number of shares.
  3. A production cooperative is a voluntary association of members (citizens), it is based on membership and share contributions, as well as on the personal labor of the participants.
  4. Economic partnerships are very rare, almost never mentioned in the Civil Code. Such enterprises are regulated by a separate law.
  5. Peasant farms are an association for the purpose of conducting agriculture, based on the personal participation of citizens in business and their property contributions.

Examples of problem solving

Organizational and legal forms of enterprises

The organizational and legal form of the enterprise fixes the property and the nature of its use, from which the legal status of the organization subsequently follows.

Thus, the organizational and legal forms of enterprises determine the legal status and nature of entrepreneurial activity.

In our country, there is a classifier of organizational and legal forms (OKOPF), according to which each form is assigned a digital code.

Classification and types of organizational and legal forms

Depending on the nature of the enterprise, OPF can be divided into:

  • commercial organizations (enterprises);
  • non-profit organizations;
  • organizations without forming a legal entity;
  • state and municipal organizations;
  • state and unitary enterprises.

At present, there are four types of organizational and legal forms for enterprises conducting commercial activities:

  1. partnerships;
  2. society;
  3. joint-stock companies;
  4. unitary enterprises.

For non-profit organizations:

  • consumer cooperatives;
  • public associations, movements and organizations;
  • foundations and non-profit partnerships;
  • partnerships (gardening, country, homeowners);
  • associations and unions;
  • non-profit autonomous organizations.

For enterprises that do not form a legal entity, the following types of OPF are provided:

  • Mutual investment funds - mutual investment funds;
  • simple partnerships;
  • branches, representative offices;
  • individual entrepreneurship;
  • farming (peasant) farms.

Criteria for choosing an organizational and legal form

In addition to the nature of the main activity of the enterprise, a number of other factors also influence the choice of organizational and legal form. Among the most significant are:

  • organizational and technical;
  • social and economic.

In the first case, the choice of form is based on the number of founders and their characteristics, the scope of commercial activity, the nature and novelty of the product being produced, in the second case, the amount of start-up capital and personal characteristics of both the entrepreneur and his team.

In addition, the choice of the form of the enterprise is limited by the current legislation. So, for example, commercial organizations that have the status of a legal entity have the opportunity to be created only in the form of a partnership of any type, a company (limited liability, open, closed type).

The scale of the enterprise is also important. So, for small enterprises of small, medium-sized businesses, it is optimal to make a choice in favor of a closed joint-stock company. In this case, the sale of shares is carried out only within a narrow circle of people, as a rule, the founders of the company. An open type of company implies the possibility of selling shares to a wide range of persons. This type of legal form is beneficial for a large-scale enterprise with a wide branch network, for example, large banks in the country.

Also, when choosing a form of enterprise, the size of the authorized capital is also important. So for CJSC it is 100 units of the minimum wage, for OJSC - 1000 units of the minimum wage.

Definition 1

Organizational and legal form (OPF) is a way of organizing and conducting business activities, which is fixed in the form of a legal document.

Business entities can be:

  • individuals (IP - individual entrepreneurs, without forming a legal entity);
  • legal entities (commercial and non-commercial organizations).

Each organizational and legal form of organizations implies a specific list of obligations, establishes the right to transactions on behalf of the organization, sets the management structure and other elements of the functioning of enterprises.

The list and description of the organizational and legal forms used in the Russian Federation is enshrined in the norms of the Civil Code of the Russian Federation and relevant regulations. The legally fixed system of organizational and legal forms includes:

  • two forms of entrepreneurial activity (without forming a legal entity);
  • 7 types of commercial organizations;
  • 7 types of non-profit organizations.

To begin a detailed consideration of the existing organizational and legal forms, it is necessary to introduce the concept of a legal entity and a commercial organization.

Definition 2

A legal entity is an enterprise that has passed state registration and has the following characteristics:

  • owns property on the basis of property rights, carries out its operational management;
  • bears responsibility for the undertaken obligations at the expense of his property;
  • participates in economic turnover on its own behalf, has the right to conclude all types of transactions and contracts with both individuals and legal entities;
  • has a financial balance accountable to state bodies;
  • indicates its organizational and legal form in the name.

Definition 3

A commercial organization is an organization that sets itself the task of making a profit with further distribution among the participants.

The main types of organizational and legal forms of enterprises

According to the Civil Code of the Russian Federation, the following organizational and legal forms of ownership are possible:

  • business partnerships;
  • business companies;
  • production cooperatives;
  • unitary enterprises.

Business partnerships

Definition 4

A business partnership is an association of individuals who are directly involved in the activities of the enterprise and own shares in the joint (share) capital. Participants in this form of enterprise cannot be members of other associations.

There are the following types of business partnerships:

  1. A general partnership is an association, the participants of which (the so-called general partners) carry out entrepreneurial activities only on behalf of the enterprise. In the event that the property of the association is insufficient to pay off debt obligations to creditors, the latter have the legal right to demand the repayment of debts at the expense of the personal property of the participants. If one of the participants leaves the association, he continues to be liable for the fulfillment of obligations that arose during his participation in the association, for 2 years from the date of submission of financial statements for the year of withdrawal. Profits and losses in this form of enterprise are divided among the participants according to the shares in the capital.
  2. A limited partnership (the so-called limited partnership) - with such an organizational form of an enterprise, participants can be investors who do not directly participate in the activities of the enterprise and bear risks only within the amount of invested capital.

Business companies

Definition 5

A business association is an association of individuals who invest money in a common capital; at the same time, the founders are not obliged to take part in the activities of the association and may make contributions to other associations.

There are the following types of business companies:

  1. A limited liability company is an association created by one or more participants who own shares in the authorized capital of the company. The size of the shares is fixed in the constituent documents, the responsibility of each member of the company for the results of the enterprise's activities is determined and limited by the amount of funds contributed to the total authorized capital.
  2. An additional liability company differs from a limited liability company in that the participants have additional liability for obligations: in the event of a shortage of the company's property, the personal property of all participants is attracted to pay off debts to creditors (a multiple of the value of each contribution).
  3. Joint stock company - in this form of association, the authorized capital is distributed over a certain number of shares; members of the company - shareholders - contribute to the authorized capital by acquiring shares of the enterprise and subsequently have the right to receive dividends (income) from the net profit of the organization. The amount of risk of loss is determined and limited by the value of the shares held. Joint stock companies exist in two forms:
    1. open type (open joint stock company) - a company in which participants have the right to freely and independently carry out the circulation of shares. At the same time, the company itself is authorized to issue shares for free sale among an unlimited circle of persons;
    2. closed type (closed joint-stock company) - a company in which the circle of persons entitled to own shares is determined in advance and is represented mainly by the founders themselves. In a situation where one of the founders wishes to leave the company, he can transfer (sell) his shares only to another founder of this company.

Production cooperatives

Production cooperatives are also called artels. Artels are formed as a result of a voluntary association of persons for the purpose of carrying out joint activities (production or economic) with personal participation (labor or otherwise) and the making of property contributions by each member of the cooperative. The profit received by an enterprise of this form is distributed among the participants in proportion to their participation in the activity (according to this principle, the property of the cooperative is distributed in the event of its liquidation and after covering debt obligations). This form of enterprise is characterized by subsidiary liability for its obligations.

unitary enterprise

A unitary enterprise is an organization that carries out its commercial activities on the basis of property that is the property of the state or municipal property. Thus, the specified property is indivisible and is not subject to distribution in shares. Only state or municipal organizations can be unitary enterprises. Assignment of property to a unitary enterprise occurs on the basis of the right:

  • economic management. Within the framework of this right, the enterprise owns and disposes of the property of the owner on the terms established by law. In this case, the property is transferred to the balance of the enterprise;
  • operational management. By exercising this right, the enterprise owns and disposes of property only with the permission of the owner on the terms established by law, in accordance with the objectives of the activity, the instructions of the owner and the intended purpose of the property.

The right of economic management implies broader powers and greater independence.

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