Calculate authorized capital calculator

Problem No. 1 before registering a legal entity is the task of calculating the authorized capital (AC). Russian legislation defines its minimum value, but what about the maximum? The size of the capital is a guarantee of the full functioning of the organization, its solvency and reliability.

On the other hand, no profit is paid from the authorized capital. On the contrary, the amount of the authorized capital is subtracted from the amount of profit. If the business does not go well, then in the event of bankruptcy the money invested will not be returned. Therefore, founders often do not know what to decide on: specify a minimum size or form a large management company.

The ideal solution to the issue is to contact economists and lawyers. They will talk about the risks as they apply to your situation and advise on the right solutions based on their experience with similar projects.

Online calculator of LLC shares

Calculation of shares in common shared ownership 1. The share in the right of common ownership of common property in a communal apartment of the owner of a room in a given apartment is proportional to the size of the total area of ​​​​the specified room. 3. in the ownership of property in a communal apartment, the owner of a room in this apartment follows the fate of the ownership of the specified room. 5. The owner of a room in a communal apartment does not have the right to: 1) allocate in kind his share in the ownership of the common property in this apartment; 2) alienate his share in the right of ownership of the common property in this apartment, as well as perform other actions entailing the transfer of this share separately from the right of ownership of the specified room. 6.

Free legal assistance

Payment of a share to an LLC participant upon exit is a rather complicated mechanism, regulated by special rules of the relevant law, taking into account the numerous available court decisions made as a result of the consideration of controversial issues between the participant and the company. Let us consider below the reasons for termination of participation with receipt of the corresponding amount, the procedure for its calculation, payment, the period of transfer of money or things, the consequences of failure to pay the share on time and some other questions, the answers to which will allow you to avoid practical errors and subsequent disputes (including litigation).

Lawyer Anisimov Representation and defense in court

However, there is no consensus among the courts as to what is meant by “last reporting date”. Thus, in the Resolutions of the Administrative Court of the North Caucasus District dated December 3, 2015 No. A53-17251/2013, the Moscow District dated August 13, 2015 No. A40-127386/11-137-451, the Seventh Arbitration Court of Appeal dated November 13, 2015 No. 07AP-9339/15, decision of the AS of the Sverdlovsk region dated May 30, 2016 No. A60-50788/2015, it is noted that such a date is the last calendar day of the month preceding the month the application was submitted (received by the company).

Redistribution of shares in LLC

A percentage is a hundredth of a number. On a calculator, you can multiply 1000 by 35 and click on the button. How to calculate how many percent one number is less than another. How to calculate shares in an apartment calculator. Before considering the question of how to calculate a share in an apartment, house or other real estate, it should be noted that it can be distinguished in privatized and municipal property. How to calculate shares is a formula. Contents: What is a percentage? Download a convenient calculator - any calculations, 3. Formula for increasing a number by a given percentage. Value with VAT. How to calculate shares in an apartment - calculator. It is not difficult to calculate the size of the part of the property for each participant using a special online calculator. The main conditions affecting the calculation Calculation of unequal shares in an apartment online calculator. Calculation of the cost of a share in an apartment calculator. How to calculate the share in an apartment formula. How to calculate fractions formula. Table of contents: Calculator for calculating the shares of LLC participants (beta). Based on these data, the calculator will calculate the size of the authorized capital and display it in the “Authorized capital” field, and also determine the balance in cash and How to calculate the share in an apartment online. There are also such calculators on the Internet, if it is impossible to do the calculations yourself, for example, a website offers a similar service. How to calculate the tax on the share of an apartment. Calculation of contribution. Online deposit calculator. Calculator on how to save for an apartment. How much can they give? For how long should I take out a loan? How profitable it is to buy a phone on credit. How to calculate the overpayment yourself? If we are told to calculate a share or asked to visualize numerical data, then we must give an answer in percentage. To do this, we repeat the previous step, then divide the numerator by the denominator (you can use a calculator or spreadsheet processor). Calculating and allocating a share is a difficult process that requires achievement. How to correctly calculate your share in an apartment. Real estate can belong to several owners, each of whom has his own share. How to calculate shares in an apartment - calculator. Calculation of percentages in Microsoft Excel. Online calculator for calculating percentage/share of a number. Enter the number value and the percentage/share that you want to calculate, then click the “Calculate” button. Online calculator for calculating percentage/share of a number. Enter the number value and the percentage/share that you want to calculate, then click the “Calculate” button. Shares of inheritance. Calculation. Calculator. The inheritance calculator allows you to calculate your share of the inheritance. To calculate, you need to fill in three parameters. A percentage is one hundredth, a fraction of 1, and is denoted by "". If 100 is considered to be one, then 1 is equal to 0.01. An online calculator will help you quickly and correctly calculate the percentage of a number. 3. If we are told to calculate a share or asked to visually present numerical data, then we need to give the result as a percentage. To do this, we repeat the previous step, then divide the numerator by the denominator (you can use a calculator or How to calculate shares in an apartment - calculator. How to calculate the tax on a share of an apartment. It is worth knowing that the tax base rate is calculated based on the cadastral value of the property, it is usually put in passport, the value of the share in the common property is indicated in How to calculate shares of something. Calculator for calculating shares of LLC participants (beta). Every educated person should solve problems on calculating shares of something. Possession of the skills of calculating shares is often required in practice. How calculate percentages of a number on a calculator? Percentages of a number on a calculator can be calculated in two ways: The simplest is using the button, with its help percentages are calculated like this. Service how to calculate shares in an apartment, the calculator will allow you to set the specific size of the allocated unit by the ratio of the total area of ​​​​such an object and living space per individual family.

How to calculate the cost of a share in an apartment calculator

In order to find out the exact size of the authorized capital, it is enough to enter in the “Participant 1” field the value of his share and its (fractional equivalent) in the authorized capital and click the “Determine the authorized capital” button. Based on these data, the calculator will calculate the amount of your authorized capital and display it in the “Authorized Capital” field, and also determine the balance in monetary and percentage equivalents. The size of the capital can be determined by knowing any data of several participants (for example, one participant and the nominal value of the share of another).

Legislative aspects of the size of the authorized capital

Let's start with the law. The minimum size of the capital for different types of activities is clearly defined:

• LLC (limited liability company) - 10,000 rubles;
• PJSC (public)/NPJSC (non-public joint-stock company) - 100,000/10,000 rubles;
• state organization - 5000 minimum wages (minimum wage);
• municipal unitary organization - 1000 minimum wage;
• bank with a universal or basic license - 1 billion/300 million rubles;
• alcoholic beverages/vodka – 10 million rubles/80 million rubles;
• insurance companies - from 120 million rubles, the amount is determined by the object of insurance;
• organization of gambling, sweepstakes - 100,000,000 rubles.

There are no restrictions on the maximum size. Typically, an LLC is registered with an authorized capital of 10,000 rubles; this calculation is justified for starting a small business. However, if you want to work with serious partners or plan to obtain credit funds, the minimum amount of the authorized capital is not enough. If you decide to engage in any licensed activity, this amount will also not be enough.

An increase in the authorized capital is associated with the re-registration of documents, registration with the tax office and the Unified State Register of Legal Entities - that is, with time and monetary costs. It will be necessary to involve a notary - clause 3 of Art. 17 of Law No. 14-FZ. Therefore, when registering an LLC, plan in advance a sufficient amount of authorized capital, taking into account the needs of your business and the capabilities of the founders.

raschet_doley_uchastnikov_ooo.jpg

Related publications

Determining the shares of LLC participants in the authorized capital (AC) of a company is relevant when the created company is controlled by several founders. The company's capital is the nominal value of its assets, which guarantees the stability of its operation in the event of claims from counterparty creditors.

The presence of a management company is a mandatory condition for the activities of an LLC. The sole owner of the company is both its founder and the absolute owner of the management company, while several participants have in shared ownership only parts of the authorized capital. How the shares of LLC participants are calculated will be discussed in the publication.

Analysis of a specific situation

Individuals Ivanov, Petrov and the legal entity Granat LLC in March 2021 entered into a constituent agreement on the creation of Aristocrat LLC. The authorized capital of the company being created was agreed upon in the amount of 1,000,000 rubles.

The size of the founders' shares in the authorized capital of the enterprise was agreed upon as follows (see table).

The size of the founders’ shares in the management company of the LLC

In the accounting of the organization after the state registration of the enterprise in March 2021, the following entries were made:

DEBIT 75/Ivanov CREDIT 80 subaccount “Announced authorized capital”/Ivanov

— 250,000 rub. – the formation of the authorized capital of the LLC is reflected in the amount of Ivanov’s share declared in the constituent documents;

DEBIT 75/Petrov CREDIT 80 subaccount “Announced authorized capital”/Petrov

— 240,000 rub. – the formation of the authorized capital of the LLC is reflected in the amount of Petrov’s share declared in the constituent documents;

DEBIT 75/Granat LLC CREDIT 80 subaccount “Announced authorized capital”/Granat LLC

— 510,000 rub. – the formation of the authorized capital of the LLC is reflected in the amount of the share of Granat LLC declared in the constituent documents;

After payment of the authorized capital, all participants made the following entries:

DEBIT 80 sub-account “Announced authorized capital”/Ivanov CREDIT 80 sub-account “Paid-up authorized capital”/Ivanov

— 250,000 rub. – the paid authorized capital is reflected after the actual receipt of funds and other property on account of the contribution to the authorized capital;

DEBIT 80 sub-account “Announced authorized capital”/Petrov CREDIT 80 sub-account “Paid-up authorized capital”/Petrov

— 240,000 rub. – the paid authorized capital is reflected after the actual receipt of funds and other property on account of the contribution to the authorized capital;

DEBIT 80 subaccount “Announced authorized capital”/LLC “Granat” CREDIT 80 subaccount “Paid authorized capital”/LLC “Granat”

— 510,000 rub. – the paid authorized capital is reflected after the actual receipt of funds and other property on account of the contribution to the authorized capital.

Let’s assume that based on the results of work in March 2021, the following balance sheet was drawn up (see table).

Balance

Thus, the actual value of the participants' share as of March 31, 2021 will be (see table).

Actual value of shares of LLC participants

Actual value of a participant's share: calculation

This percentage distribution indicates not only the size of the paid part in the company's capital, but also the share of income from the company's activities, since the nominal size of the share, as a rule, does not correspond to an objective assessment of the business. Those. with a company's capital of 100 thousand rubles. its profit can be measured in very impressive amounts, and the value of fixed assets can be equal to millions of rubles, and it would be wrong to assume that a participant who decides to leave the company should receive only the value of the funds contributed to the management company.

Determination of the size of the charter capital and shares in it

The formation of an LLC begins with the participants determining the size of its capital. The legislator has established the minimum capital for an LLC - 10,000 rubles. (Article of the Law “On LLC” dated 02/08/1998 No. 14-FZ). The partners themselves decide the amount of the authorized (share) capital, the proportions of each participant and secure this decision in the constituent agreement, and then each contribute their share in money or other assets.

Participation shares are determined as percentages or fractions. For example, 3 participants created an LLC and formed a management company in it in the amount of 100 thousand rubles. The first contributed 30 thousand rubles, the second 42 thousand rubles, the third – 28 thousand rubles. Accordingly, the shares of participants will be distributed in proportion to the funds contributed:

• First – 30% (30,000 / 100,000 x 100%);

• Second – 42% (42,000 / 100,000 x 100%);

• Third – 28% (28,000 / 100,000 x 100%).

Calculation of the participant's actual share upon exit

The Law “On LLC” (clause 2, article 14) regulates the procedure for calculating the objective part of the company belonging to each participant. It corresponds to the net asset value proportional to the percentage share in the company's capital.

For example, in an enterprise with a management company in the amount of 100 thousand rubles. the participant has a share of 30%. The amount of net assets, i.e. the difference between assets and liabilities on the balance sheet is 10 million rubles. on the settlement date. If this co-owner decides to leave the business, the company will be obliged to pay him 3 million rubles. (10,000,000 x 30%).

Thus, the share in the management company establishes for the participant the actual part of the joint business, which he has the right to count on upon exit.

The distribution of income (dividends) also depends on the size of the share of each co-owner. For example, based on the results of work for the year, the founders decided to pay remuneration in the amount of 2 million rubles.

Based on the example above, let’s calculate the share of income of each participant:

• The first one will receive 600 thousand rubles. (2,000,000 x 30%);

• Second – 840 thousand rubles. (2,000,000 x 42%);

• Third – 560 thousand rubles. (2,000,000 x 28%).

Naturally, the accountant will pay the amounts due to the founders minus income tax. You can read how to calculate dividends here.

What can the authorized capital consist of?

The initial reserve for the operation of an LLC is formed by its founders by contributing shares to the management company. The procedure for creation, reform, size of shares - that is, everything related to the calculation of the authorized capital - is fixed in the Charter of the enterprise and the constituent agreement. The amount of the capital determined by the founders is also documented. Art. 66.2 of the Civil Code of the Russian Federation in paragraph 2 establishes that the minimum share determined by law must be contributed in money.

In addition to cash, the management company can be formed from tangible and intangible assets. It can be:

• material assets: premises, vehicles, equipment, furniture, raw materials, securities, etc.;
• intangible assets: software products, licenses, trademarks, etc.

If the founders contribute shares in the form of property, it is necessary to draw up an act on the acceptance of material assets in the management company. After signing the transfer and acceptance certificate, the property becomes the property of the organization.

The law says that when forming the authorized capital using non-monetary funds, it is necessary to involve an independent appraiser. The auditor will convert the value of the contributed property into a cash equivalent. It is prohibited to inflate the assessment amount.

Calculation of shares of company participants after the exit of one of them

It is important for the company not only to correctly calculate the value of the share when a participant leaves, but also to fairly distribute the ratio of the shares of the co-founders remaining in the company. Let's figure out what the distribution of power will be like for two co-owners of the company after the third leaves the business, based on the initial data of the above example.

So, a participant with a 28% share in the management company leaves the company. At the time of its release, the value of net assets was 10 million rubles. Upon withdrawal of the participant, the calculation of the actual value of the share amounted to 2.8 million rubles. Upon completion of all formalities and payment of the share, its part in the management company should be distributed among the remaining participants.

For your information! A participant who decides to leave the LLC simply needs to notarize the corresponding application and submit it to the director. He leaves, taking a share of the income earned, and the share in the management company that previously belonged to him will be distributed among the remaining partners.

The calculation is carried out as follows:

The sum of voting shares will be 72% (30% + 42%), including:

the share of the first participant is 30/72;

the share of the second is 42/72.

Then the share that belongs to the LLC after the withdrawal of the participant (28,000 rubles) is multiplied by the shares of the remaining participants:

28,000 rub. x 30/72 = 11,667 rubles;

28,000 rub. x 42/72 = 16,333 rub.

From the share owned by the company, 11,667 rubles are transferred to the first co-owner, 16,333 rubles to the second, i.e. the monetary ratio of the shares changes:

the first participant has 30,000 + 11667 = 41667 rubles.

the second has 42,000 + 16,333 = 58,333 rubles.

The percentage of their shares in the management company also becomes different:

the first - 41,667 / 100,000 x 100% = 41.7%;

the second – 58,333 / 100,000 x 100% = 58.3%.

Thus, after a participant leaves the LLC, the ratio of shares in the company’s management company changes, but the amount of capital remains unchanged.

Reflection of transactions involving the assignment of a participant’s share in accounting

Information about the state and movement of the organization’s authorized capital is reflected in account 80 “Authorized capital”.

Analytical accounting for account 80 is organized in such a way as to ensure the formation of information on the founders of the organization and the stages of capital formation.

The subsequent assignment of a share to another member of the company or third parties is reflected only in the analytical accounting of the company.
To summarize information about the availability and movement of own shares purchased by the company from participants for their subsequent resale or cancellation, account 81 “Own shares (shares)” is used. EXAMPLE 2. ACCOUNTING FOR ASSIGNMENT OF A SHARE BY A NEW OWNER
Let us turn to the input data from the situation described above and assume that Ivanov ceded his share (25%) to Petrov in April 2021, and the share of Granat LLC transferred to the company. In the analytical accounting, the company’s accountant will indicate:
DEBIT 80 sub-account “Paid-up authorized capital”/Ivanov CREDIT 80 sub-account “Paid-up authorized capital”/Petrov
- 250,000 rubles.
– the assignment of a share by a participant is reflected in the analytical accounting of the company; DEBIT 81 CREDIT 75/Granat LLC
- 733,442.22 rubles.
– reflects the actual value of the share of the exiting participant - Granat LLC; DEBIT 75/Granat LLC CREDIT 51
- RUB 733,442.22 – the actual value of the share of the withdrawing participant – Granat LLC – was paid.

And we must take into account that if an individual sells or cedes a share, then, of course, the sellers will not make any entries. They are not required to maintain any accounting records. Another thing is a legal entity. When selling or assigning a share, certain transactions must also be reflected in their accounting.

Let us recall that an enterprise acquiring a share in the authorized capital will reflect this acquisition on account 58 “Financial investments”.
Consequently, upon disposal of such an asset, there will be a need to close account 58 “Financial investments”. EXAMPLE 3. ACCOUNTING FOR THE ASSIGNMENT OF A SHARE FROM AN EX-OWNER
Let us reflect the assignment of a share in the accounting of Granat LLC. The accountant made the following entries:
DEBIT 76 CREDIT 91
- 733,442.22 rubles.
– the transaction for the sale of shares is reflected. DEBIT 91 CREDIT 62
- 510,000 rub.
– the original cost of securities is written off. DEBIT 51 CREDIT 76
- 733,442.22 rubles.
– funds from the new owner were transferred to the bank account of Granat LLC. DEBIT 91 CREDIT 99
- 223,442.22 rubles. – (733,442.22 – 510,000) – profit from the transaction is reflected.