Fіnansova dіyalnіst sub'єktіv gospodaryuvannya - Tereshchenko OO

2.4. Osoblivostі fіnansovoї dіyalnostі tovaristvz obmezhenoyu vіdpovіdalnіstyu

Tovaristvo s obmezhenoyu vіdpovіdalnіstyu (TOV) so very, yak i aktsіonerne tovaristvo, Je sub'єktom kolektivnoї vlasnostі, Got statutory kapіtal, podіleny on chastki, rozmіr yakih viznachaєtsya statutory documents. Zgіdno іz zakonodavstvom Ukraine in tovaristvі s obmezhenoyu vіdpovіdalnіstyu stvoryuєtsya statutory kapіtal, rozmіr yakogo guilty of not less then stanoviti Sumi, ekvіvalentnoї 100 mіnіmalnim zarobіtnim boards. For porіvnyannya: from bіlshostі kraїn Єvropeyskogo Union (ЄS) mіnіmalny rozmіr statutory kapіtalu TOV vstanovleno on rіvnі 25 tis. Euro; in Shveytsarії - 20 tis. frankіv.

On vіdmіnu od Russie chi Nіmechchini TOV in Ukraїnі not mozhut stvoryuvatisya odnієyu special, for tsogo potrіbno mіnіmum 2 specimens. Vlasnikami (uchasnikami, zasnovnikami) TOV shaping can Buti yak fіzichnі so i yuridichnі individuals. Derzhavnі pіdpriєmstva not shaping can Buti zasnovnikami gospodarskih tovaristv.

Until the time reєstratsії tovaristva s obmezhenoyu vіdpovіdalnіstyu Leather s uchasnikіv zobov'yazany zrobiti to statutory kapіtalu vnesok not less then 30% in zaznachenogo ustanovchih documents rozmіru scho pіdtverdzhuєtsya documents Vidanov bankіvskoyu install.

The participant zobov'yazany make neobhіdnі in Costa Povny obsyazі not pіznіshe rock pіslya reєstratsії tovaristva. In razі nevikonannya tsogo zobov'yazannya in viznacheny lines participant, Lots Other Yakscho not peredbacheno ustanovchimi documents splachuє hour stitching 10% rіchnih s nedovnesenoї sumi. Participants tovaristva s obmezhenoyu vіdpovіdalnіstyu, yaky povnіstyu Splat svіy vnesok, vidaєtsya svіdotstvo tovaristva.

Vіdpovіdalnіst uchasnikіv TOV for Borg pіdpriєmstva obmezhuєtsya їh vneskami in Vlasnyi kapіtal. Taqiy status polegshuє zaluchennya Vlasnyi kapіtalu TOV іz zovnіshnіh fіnansovih Jerel. In razі lіkvіdatsії tovaristva vimogi yogo vlasnikіv zadovolnyayutsya in Stop Cherga, pіslya repayment pretenzіy kreditorіv.

Nedolіkom in organіzatsії fіnansuvannya TOV skladnіst Yea i vitratnіst peredachі right vlasnostі on chastki. On vіdmіnu od aktsіy AT chastki TOV Je not dosit mobіlnimi, oskіlki vіdsutnіy organіzovany rinok torgіvlі them. Okrіm tsogo, operatsіya kupіvlі-sale (Assigned) chastok Got Booty notarіalno posvіdchena. Yakscho fіzichna chi Yurydychna person vikupovuє chastku have statutory kapіtalі Tov, yak nalezhit іnshіy osobі, such operatsіya oformlyuєtsya in formі contract kupіvlі-sale chastki. When oplatі chastki in Povny rozmіrі zaznachena lands pіdtverdzhuєtsya not tіlki platіzhnimi documents and minutes vіdpovіdnim svіdotstvom scho vidaєtsya tovaristvom s obmezhenoyu vіdpovіdalnіstyu.

For TOV, yak i for іnshih of companies, korporativnі right yakih not toil obіgu on fondovіy bіrzhі, characteristic Je zagostrennya perspective іnformatsіynoї asimetrії pid hour torgіvlі chastkami scho uskladnyuє їh sales tretіy storonі. Potentsіyny pokupets chastki Mauger vihoditi s of scho participant pragne prodatsya korporativnі right through ochіkuvanu zbitkovu dіyalnіst chi konflіktnu situatsіyu mіzh vlasnikami. Otzhe, dealer vimusheny zaproponuvati mіnіmalnu tsіnu sale chastki. Vrahovuyuchi perelіchenі chinniki, pov'yazanі Zi skladnіstyu realіzatsії chastok contribution at statutory kapіtal TOV zdіysnyuyutsya to maximize trivaly perіod.

Participants TOV (on vіdmіnu od AT) Mauger Buti viklyucheno s tovaristva on pіdstavі odnostaynogo rіshennya zborіv uchasnikіv tovaristva in razі systematic nevikonannya svoїh obov'yazkіv abo Yakscho vіn svoїmi dіyami pereshkodzhaє dosyagnennyu tsіley tovaristva. Until the number of types zobov'yazan, SSMSC on praktitsі not vikonuyutsya can vіdnesti nepovne Adding neobhіdnih koshtіv (vnesku) have statutory kapіtal zgіdno іz zasnovnitskim contract.

Zakonodavstvom peredbachenі pevnі osoblivostі at peredachі rights vlasnostі chastki on TOV in razі pravonastupnitstva. On vіdmіnu od іnshih forms organіzatsії bіznesu, pravonastupniki toil deprivation perevazhne (and not automatic) the right to intervene to tovaristva. Zborov uchasnikіv toil right vіdmoviti pravonastupnikovі okremogo participant in priynyattі to tovaristva.

In razі vihodu participant (chi yogo pravonastupnika) s TOV Yomou viplachuєtsya vartіst Chastain Lane tovaristva, proportsіyna yogo chasttsі have statutory kapіtalі. Takozh viplachuєtsya nalezhna chastka pributku, obsession tovaristvom in zvіtnomu rotsі vihodu to time. Zvernennya styagnennya on chastku participant in tovaristvі s obmezhenoyu vіdpovіdalnіstyu for yogo Vlasnyi zobov'yazannyah not dopuskaєtsya.

Realіzatsіya participant TOV right to participate in upravlіnnі pіdpriєmstvom analogіchno, yak i for AT zdіysnyuєtsya on osnovі yogo uchastі in Zborov vlasnikіv. Participants toil Quantity golosіv, proportsіynu rozmіru їh chastok have statutory kapіtalі. Povnota vplivu okremogo participant on dіyalnіst that upravlіnnya pіdpriєmstvom deposits od magnitude yogo chastki. Together s note vlasniki TOV toil bіlshe mozhlivostey uchastі in upravlіnnі, nіzh aktsіoneri AT. Zumovleno Tse note scho viznachennya mainly napryamіv dіyalnostі TOV, zatverdzhennya yogo planіv that zvіtіv about їh vikonannya, Making Change log on to the statute vіdbuvaєtsya osnovі odnostaynogo golosuvannya on Zborov vlasnikіv.

Fіnansuvannya tovaristva Mauger zdіysnyuvatisya on osnovі dodatkovih vneskіv uchasnikіv, tezavratsії pributku, zaluchennya bankіvskih i komertsіynih pozichok, in t. Ch. Shlyakhov emіsії oblіgatsіy (for Pevnyi obstavin). In razі, Yakscho yogo kreditospromozhnіst tovaristva that assets Je nedostatnіmi for zaluchennya neobhіdnih rozmіrіv Credit resursіv, okremі Participants TOV mozhut nadavati guarantee chi INSHI Vidi credit zabezpechennya pid pozichki, SSMSC vidіlyayutsya tsomu tovaristvu. Zavdyaki tsomu rozshiryuyutsya mozhlivostі fіnansuvannya pіdpriєmstva. In this razі vіdpovіdalnіst uchasnikіv for zobov'yazannyami TOV not obmezhuєtsya їhnіmi contributions from statutory kapіtal and dodatkovo poshiryuєtsya am Main, nadane the credit zabezpechennya.

Dosit s often metoyu ekonomії on podatkah Participants TOV zamіst fіnansuvannya tovaristva on osnovі zbіlshennya statutory kapіtalu nadayut pіdpriєmstvu dovgostrokovі pozichki. In tsomu razі Participants rozglyadatimutsya odnochasno vlasniki yak i creditors pіdpriєmstva. Rizik vtrati kapіtalu for participant creditor bude Mensch, oskіlki zgіdno іz zakonodavstvom about bankrutstvo pretenzії kreditorіv zadovolnyayutsya pershochergovomu in order porіvnyano s vlasnikami. W metoyu zapobіgannya zlovzhivan s pozichkami vlasnikіv in zakonodavstvah єvropeyskih kraїn, zokrema in Nіmechchinі, Shveytsarії, Avstrії, peredbacheno provisions vіdpovіdno to yakogo in razі bankrutstva tovaristva pretenzії uchasnikіv-kreditorіv zadovolnyayutsya in that same order, scho th іnshih vlasnikіv, tobto in Stop Cherga * 3.

* 3: {Graefer H. Finanzierung. - 3., Aufl. Hamburg: S + W Steuer und Wirtschaftsverl, 1997. - S. 115.}

The procedure is the zbіlshennya zmenshennya statutory kapіtalu TOV characterized in breather. 3.