To open any company or firmthe start-up capital is required, that is, the fund of funds intended for the commencement of business. If the charter capital is formed on the basis of share contributions of members, instead of receiving shares, then each owner has his own share capital. The total size of this indicator can be calculated as the difference between the company's assets and liabilities.
The management of the organization shouldcorrectly dispose of available funds. Share capital is a manageable quantity, and it should be regulated in accordance with rapidly changing market conditions. There are several types of shares, so the formation of funds can be made according to several scenarios. As a rule, it is expedient to combine preferred and ordinary shares, the main subtlety is to choose the right proportion. Preferred shares provide the holder with a stable income in a fixed amount, however, according to the ordinary type of these securities, the profit may be higher, but the payments are not always stable.
The authorized capital of OJSC expresses a nominalthe value of all issued shares. According to the current legislation, a legal entity has the right to issue ordinary and privileged shares of any kind, but their proportion should not be violated and is 75% and 25% respectively. In addition, the law provides for a minimum amount of share capital. For an open society it amounts to 1000 minimum monthly wages or an SMIC, and for the registration of a closed company only 100 minimum wages will be required. If the number of shareholders of a legal entity exceeds the 50 mark, then each of them must be registered in the company's documents.
Капитал акционерного общества подлежит correction, if there are serious grounds for that. As a rule, the head of an enterprise conducts measures to increase or decrease the capital, as well as to change its structure. The increase is required in situations where there is a need to attract finance for a long period, and borrowed funds are an expensive pleasure. This is achieved by raising the par value of each share or increasing their number by additional issue. Similarly, the share capital is reduced by decreasing the nominal value or the number of shares.
Under the change in the structure of the statutory fundqualitative changes in the proportional distribution of shares are understood. The decision to restructure is made by the general agreement of the shareholders at the annual meeting. After obtaining permission, the company's management conducts a procedure for splitting shares, that is, exchanging them for the same securities of a smaller denomination. Actual this method is considered for companies that have a nominal value of shares is large enough, which means that for an investor this is a high risk. Crushing helps investors first and encourages their involvement. And the tax burden on owners decreases.
Consolidation is an opposite exercisesplit, that is, the pooling of securities into one group or category. It is also aimed at increasing the investment capital due to the increase in the reliability of the shares. The primary goal of this procedure is to provide comfort for owners of funds.
It would be desirable to separately note the period in whichthe share capital must be formed. After collecting and filing all the documents required for the formation of a legal entity, it is necessary to start issuing shares. In full, the authorized capital must be paid in a month after the official registration.
