An enterprise is an independent economic entity created (established) in accordance with the current legislation for the production of products, performance of work or provision of services in order to meet public needs and make a profit.

After state registration the enterprise is recognized as a legal entity and can participate in economic turnover. It has the following features:

• the enterprise must have separate property in its ownership, economic management or operational management;
• the enterprise is liable with its property for the obligations that arise in its relations with creditors, including to the budget;
• the enterprise acts in economic circulation on its own behalf and has the right to conclude all types of civil law contracts with legal entities and individuals;
• the company has the right to be a plaintiff and a defendant in court;
• the enterprise must have an independent balance sheet and submit reports established by state bodies in a timely manner;
• the enterprise must have its own name, containing an indication of its organizational and legal form.

Enterprises can be classified in many ways:

• by appointment finished products enterprises are divided into producing means of production and producing consumer goods;
• on the basis of technological commonality, an enterprise with continuous and discrete production processes is distinguished;
• according to the size of the enterprise are divided into large, medium and small;
• According to the specialization and scale of production of the same type of products, enterprises are divided into specialized, diversified and combined.
• by type production process enterprises are divided into enterprises with a single type of production, serial, mass, experimental.
• according to the signs of activity are distinguished industrial enterprises, trade, transport and others.
• according to the forms of ownership, private enterprises, collective, state, municipal and joint ventures(enterprises with foreign investments).

Organizational forms of enterprises

In accordance with the Civil Code of the Russian Federation, the following organizational forms can be created in Russia commercial enterprises: business partnerships and companies, production cooperatives, state and municipal unitary enterprises.

Business partnerships and companies:

• general partnership;
• limited partnership (limited partnership);
• Limited Liability Company,
• additional liability company;
• joint-stock company(open and closed).

Full partnership. Its participants, in accordance with the agreement concluded between them, are engaged in entrepreneurial activities and are liable for its obligations with their property, i.e. unlimited liability applies to the participants of a general partnership. A participant in a full partnership that is not its founder is liable on an equal basis with other participants for obligations that arose before he joined the partnership. A participant who has left the partnership shall be liable for the obligations of the partnership that arose before the moment of his withdrawal, on an equal footing with the remaining participants within two years from the date of approval of the report on the activities of the partnership for the year in which he left the partnership.

Faith partnership. It is a partnership in which, along with the participants who carry out entrepreneurial activities on behalf of the partnership and are responsible for the circumstances of the partnership with their property, there are participants-contributors (limited partners) who bear the risk of losses within the limits of their contributions and do not take part in the implementation by the partnership entrepreneurial activity.

Limited Liability Company. This is a company founded by one or more persons, the authorized capital of which is divided into shares of the sizes determined by the constituent documents. Members of a limited liability company bear the risk of losses associated with the activities of the company within the value of their contributions.

Society with additional liability. A feature of such a company is that its participants bear subsidiary liability for the obligations of the company in the same multiple for all of the value of their contributions. All other norms of the Civil Code of the Russian Federation on a limited liability company may be applied to an additional liability company.

Joint-stock company. It is recognized as a company whose authorized capital is divided into a certain number of shares. Members of the company are not liable for its obligations and bear the risk of losses associated with the activities of the company, to the extent of the value of their shares. A joint-stock company whose members can freely sell their shares without the consent of other shareholders is recognized as an open joint-stock company. Such a company has the right to conduct an open subscription for the shares they issue and their free sale on the terms established by law. A joint stock company whose shares are distributed only among its founders or other predetermined circle of persons is recognized as a closed joint stock company. Such a company is not entitled to conduct an open subscription for shares issued by it.

Features of the functioning of joint-stock companies is as follows:

• they use effective method mobilization of financial resources;
• dispersed risk, tk. each shareholder risks losing only the money that he spent on the acquisition of shares;
• participation of shareholders in the management of the company;
• the right of shareholders to receive income (dividend);
• additional incentives for staff.

production cooperatives. This is a voluntary association of citizens on the basis of membership for a joint production or other economic activity based on their personal labor or other participation and the association of its members (participants) of property share contributions. Members of a production cooperative bear subsidiary liability for its obligations. The profit of the cooperative is distributed among its members in accordance with their labor participation. The property remaining after the liquidation of the cooperative and the satisfaction of the claims of its creditors are distributed in the same manner.

State and municipal unitary enterprises. A unitary enterprise is a commercial organization that is not endowed with the right of ownership of the property assigned to the owner. The property of a unitary enterprise is indivisible and cannot be distributed by contribution (shares, shares). Including between employees of the enterprise. Only state and municipal enterprises can be created in the form of unitary enterprises.

Unitary enterprises are divided into two categories:

• unitary enterprises based on the right of economic management;
• unitary enterprises based on law operational management.

The right of economic management is the right of an enterprise to own, use and dispose of the owner's property within the limits established by law or other legal acts.

The right of operational management is the right of an enterprise to own, use and dispose of the property of the owner assigned to it within the limits established by law, in accordance with the goals of its activities, the tasks of the owner and the purpose of the property.

The right of economic management is wider than the right of operational management, i.e. an enterprise operating on the basis of the right of economic management has greater independence in management. Enterprises can create various associations.

The procedure for the creation and liquidation of enterprises

Newly created enterprises are subject to state registration. From the moment of state registration, the enterprise is considered established and acquires the status legal entity. For the state registration of an enterprise, the founders present the following documents:

• an application for registration of an enterprise, drawn up in any form and signed
• founders of the enterprise;
• founding agreement on the establishment of the enterprise;
• the charter of the enterprise, approved by the founders;
• documents confirming the deposit of at least 50% of the authorized capital of the enterprise into the account;
• certificate of payment of the state fee;
• a document confirming the agreement of the antimonopoly authority to establish an enterprise.

The memorandum of association must contain the following information: the name of the enterprise, its location, the procedure for managing its activities, information about the founders, the size of the authorized capital, the share of each founder in authorized capital, procedure and method of making contributions by the founders to the authorized capital.

The charter of the enterprise must also contain information: the legal form of the enterprise, the name, location, size of the authorized capital, the composition and procedure for distributing profits, the formation of enterprise funds, the procedure and conditions for the reorganization and liquidation of the enterprise.

For individual organizational and legal forms of enterprises, the constituent documents (constituent agreement and charter), in addition to those listed, contain other information.

State registration is carried out within three days from the date of submission required documents or within thirty calendar days from the date of postal item indicated in the receipt of payment of constituent documents. Denial of state registration of an enterprise may be made if the submitted documents do not comply with the law. The decision to refuse state registration may be appealed in court.

Termination of the activity of the enterprise can be carried out in the following cases:

• by decision of the founders;
• in connection with the expiration of the period for which the enterprise was created;
• in connection with the achievement of the purpose for which the enterprise was created;
• in the event that the court recognizes the registration of the enterprise as invalid, in connection with the violations of the law or other legal acts committed during its creation, if these violations are of an irremediable nature;
• by a court decision, in the event of carrying out activities without a proper permit (license) or activities prohibited by law, or with repeated or gross violation of the law or other legal acts;
• in case of recognition of the enterprise as insolvent (bankrupt), if it is unable to satisfy the claims of creditors.

An important point in the creation and liquidation of enterprises is also informing the Federal Tax Service at the place of registration of the enterprise, as well as providing the tax service with information about opening or closing a current account. Interaction with the Federal Tax Service is generally mandatory at any stage of the business, and you should not forget about it, because. Fines are provided for failure to provide certain information and reports.

Textbook / Korsakov M.N., Rebrin Yu.I., Fedosova T.V., Makarenya T.A., Shevchenko I.K. and etc.; Ed. M.A. Borovskoy. - Taganrog: TTI SFU, 2008. - 440s.

1. Manufacturing enterprise- leading link economic development countries

Organizational and legal form (OPF) is a system of organizational and legal conditions for the functioning of organizations established by law and other regulatory documents in order to streamline their activities.

Organizational and legal forms of organizations in accordance with the Civil Code of the Russian Federation are shown in fig. 1.11. Commercial organizations include:

1. General partnership (PT);

2. Partnership on faith (limited partnership) (TV);

3. Limited Liability Company (LLC);

4. Society with additional liability (ALC);

5. Closed Joint Stock Company (CJSC);

6. Open Joint Stock Company (OJSC);

7. Subsidiary business company (DHO);

8. Dependent economic company (ZHO);

9. Production cooperative (PC) (artel);

10. State (municipal) unitary enterprise based on the right of economic management (MUP);

11. State unitary enterprise based on the right of operational management (SUE) or Federal State Enterprise.

Rice. 1.11. Organizational and legal forms of organizations

The characteristics of commercial organizations by OPF and the main features are given in Table. 1.1.

Along with the OPF of organizations, there are so-called organizational and economic forms of interaction. The organizational and economic forms of interaction between enterprises include:

a) A concern (holding) is a diversified joint-stock company that controls enterprises through a participation system, i.e. the concern acquires a controlling stake and, on the basis of this, imposes its policy on enterprises.

b) Association is a soft form of association of economically independent organizations on the basis of voluntary interaction, i.e. enterprises may, in addition to associations, be members of other associations.

c) A consortium is an association of entrepreneurs for the purpose of conducting large financial transactions.

d) A syndicate is an association of sales of products by enterprises of the same industry in order to eliminate excessive competition.

e) A cartel is an association of enterprises for joint interaction in the field of product marketing.

f) The financial-industrial group is an association of industrial, banking, commercial, scientific, technical and insurance capital for solving large-scale problems.

Table 1.1
Characteristics of commercial organizations by main features
	Organization: a) founding documents b) participants	Authorized capital		Profit distribution	Control (including supreme body)	Note
	General partnership (PT): a) memorandum of association; b) participants - individual entrepreneurs and (or) commercial organizations		Solidary. Subsidiary liability with all your property	In proportion to the share of the contribution of each participant	Control by common agreement of all participants (joint conduct of business or assignment to one or more participants)	The participant is obliged to participate in the activities of the PT. PT does not have the right to issue shares
	Limited Partnership (TV)
	2.1. Full comrades
	2.2. Contributors (limited partners):		Only with your contribution	proportionally	Can't accept	Not involved in TV activities
	a) memorandum of association;			contribution share	participation in management
	b) the same as PT + contributors
	(commandists)
	may be citizens and legal entities

Continuation of table 1.1
	Organization: a) founding documents b) participants	Authorized capital	Risk of loss, liability	Profit distribution	Control (including the supreme body)	Note
	Limited Liability Company (LLC): a) memorandum of association. Charter;	Warehouse, divided into shares (deposits)	Members of an LLC are not liable for its obligations. Risk of loss within deposits	In proportion to the share of the contribution	The supreme body is the general meeting of founders. Executive body - collegiate or sole	A member of an LLC has the right to sell or assign his share to other members of the LLC or to third parties. A member of an LLC may or may not work for an LLC.
	Additional Liability Company (ALC): a) memorandum of association, articles of association; b) participants - citizens and legal entities		ALC participants jointly and severally bear subsidiary liability with their property, a multiple of the contribution

Continuation of table 1.1

Organization: a) founding documents b) participants

Authorized capital

Risk of loss, liability

Profit distribution

Control (including the supreme body)

Note

Joint Stock Company (JSC): closed JSC (CJSC) open JSC (OJSC): a) the charter of the joint-stock company; b) citizen participants and legal entities

Warehouse, divided into shares

Shareholders are not liable for its obligations. Risk of loss within the share price

In proportion to the value of common and preferred shares

The supreme body is the general meeting of shareholders. Board of Directors (Supervisory Board). Executive body ─ directorate or director

OJSC shareholders may freely alienate their shares to third parties. CJSC - shares are distributed only among its founders or other predetermined circle of persons.

Subsidiary business company (DHO)

1. A business company is recognized as a subsidiary if another (main) business company or partnership, by virtue of its predominant participation in its authorized capital, or in accordance with an agreement concluded between them, or otherwise has the ability to determine decisions made by such a company 2. DHO is not liable for the debts of the main company (partnership). The parent company (partnership), which has the right to give instructions to the subsidiary, including under an agreement with it, instructions that are mandatory for it, is jointly and severally liable with the subsidiaries for transactions concluded by the latter in pursuance of such instructions. In case of insolvency (bankruptcy) of a subsidiary due to the fault of the main company (partnership), the latter bears subsidiary liability for its debts

Dependent business company (ZHO)

A business company is recognized as dependent if another (predominant, participating) company has more than twenty percent of the voting shares of a joint-stock company or twenty percent of the charter capital of a limited liability company.

End of table 1.1

Organization: a) founding documents b) participants

Authorized capital

Risk of loss, liability

Profit distribution

Control (including the supreme body)

Note

Production cooperative (PC) (artel): a) the charter approved by the general meeting of its members; b) voluntary association of citizens on the basis of membership for joint economic activities

The property of a PC consists of property shares (contributions) of participants with the formation of an indivisible fund

Subsidiary liability in the amount and in the manner prescribed by the PC law and the charter

In accordance with labor participation

The supreme body is the general meeting of members. With more than 50 members, a supervisory board may be established. Executive body ─ the board and (or) its chairman

The number of members is at least 5. PC ─ joint activities based on personal labor or other participation.

State (municipal) unitary enterprise based on the right of economic management: a) the charter approved by the founder (owner); b) owner

Property is state or municipal property assigned to an enterprise on the basis of economic management rights. The authorized capital is fully paid by the owner

The owner of the property is not liable for the obligations of the enterprise, just as the enterprise is not liable for the obligations of the owner. The company is liable for its obligations with all its property

The owner of the property is entitled to a portion of the profits

Managed by a manager appointed by the owner

The company does not have the right to dispose of real estate without the consent of the owner

Continuation of table 1.1
	Organization: a) founding documents b) participants	Authorized capital	Risk of loss, liability	Profit distribution	Control (including the supreme body)	Note
	State unitary enterprise based on the right of operational management (Federal State Enterprise). a) the Charter, approved by the Government of the Russian Federation; b) owner	Property is federal property assigned to the enterprise on the basis of operational management rights	the Russian Federation bears subsidiary liability for the obligations of a state-owned enterprise in case of insufficiency of its property	The distribution of profit is determined by the owner of the property		The company does not have the right to dispose of property without the consent of the owner

Russian enterprises can operate in various legal forms. The choice of any of them is predetermined by a variety of factors: the desired method of calculating taxes or, for example, the scale of the business and the need to raise additional capital. What are the specifics of legal forms of business in the Russian Federation? What varieties are they?

The essence of the legal form

The subjects of legal relations in the Russian Federation may have different statuses and legal forms. This is important for the correct differentiation of the specifics of their activities, as well as the application of optimal tax regimes in relation to the income generated (if we are talking about the commercial area). The concept of legal form also reflects aspects of the organization's legal liability for arising obligations.

In the general case, conducting commercial activities in the Russian Federation involves the state registration of an enterprise within the framework of one of the statuses provided for by law. A fixed legal form of business is a significant factor for banks making a decision on issuing a loan to an enterprise. Similarly, an investor or a potential major partner may pay attention to this.

Varieties of legal forms

In Russia, the legal form of entrepreneurial activity can be represented as one of the following main statuses:

• individual entrepreneur;
• limited liability company (LLC);
• joint-stock company (JSC);
• public JSC;
• partnership (full, limited);
• production or consumer cooperative;
• peasant economy.

Also, in some cases, it is permissible to conduct business in the status of an individual. However, this is generally less beneficial in terms of taxation. Actually, the amount of taxes is one of the factors in choosing one or another form of business. The main legal forms that we have listed above allow, in some cases, to take advantage of significant tax preferences.

It can also be noted that state institutions and non-profit organizations in the status of legal entities can also engage in some types of entrepreneurial activities that are not prohibited. A state-legal form is possible in which the organization conducts commercial activities. For example, it may be the format of unitary enterprises.

But the range of possible activities in the field of business, open to government agencies and non-profit institutions, is often quite narrow. In addition, no special preferences in the field of calculation and payment of taxes have been established for such organizations. Therefore, the choice of the optimal form legal activity is the most important task for an entrepreneur. Moreover, there are plenty to choose from. Consider the specifics of each of the above statuses in more detail.

IP: features

The main legal provisions for individual entrepreneurs are present in the 23rd chapter of the Civil Code of the Russian Federation. It says that Russian citizens have the right to do business without being a legal entity. True, for this you need to go to in due course state registration. But the corresponding procedure for sole proprietorships will probably look the simplest if we take other types of legal forms of business for comparison. In order to register as an entrepreneur, a citizen needs to collect quite a few documents and pay a small state fee. The authorized capital is not needed, as well as any other constituent documents. A current account, a seal - attributes characteristic of legal entities - are optional for individual entrepreneurs (although in practice they are often necessary). Reporting to the tax and other structures is minimal. Preferential taxation regimes an entrepreneur with the rights commercial entity can choose almost the same ones that are established for legal entities, i.e. USN, UTII.

This legal form of doing business does not classify the enterprise as a legal entity. In this regard, the IP is responsible for all its obligations as an individual, that is, in full. What unites individual entrepreneurs with legal entities? First of all, the right to hire workers, the obligation to issue them work books. Also, entrepreneurs can invite contractors under civil law contracts. The considered legal form of doing business assumes that the citizen will own the business solely. It is impossible to give or donate a company (its share) in the status of an individual entrepreneur.

One of the disadvantages of the status we are considering is that the entrepreneur needs to pay contributions to the PFR, FSS and MHIF for himself, regardless of whether he has income. However, if they are in sufficient quantities, then the corresponding obligations will not be onerous, since contributions to the funds can be credited as part of the tax under some taxation systems. Even if an entrepreneur is employed somewhere, and the percentage required by law is transferred from his salary to the Pension Fund, the Social Insurance Fund and the Compulsory Medical Insurance Fund, then he, one way or another, must fulfill the obligations to pay the appropriate fees for himself. At the same time, the amount of payments to the relevant funds may change every year, as Russian legislative practice shows. The importance of this factor varies greatly from one enterprise to another. For some firms, such volatility of norms is not critical, for others it plays important role in terms of profitability. But for start-up entrepreneurs, of course, such payments can be a bit of a burden.

Partnerships

Partnerships, along with business companies, are legal forms of legal entities designed to give the correct legal status to entrepreneurs operating in an appropriate trust mode. Business is conducted on behalf of the partnership, responsibility for arising obligations rests with the founders of the organization.

This legal form is classified under two varieties. The first is a general partnership. This type of organization assumes that none of its participants has the right to make transactions on their own behalf that are within the competence of the company without coordinating actions with colleagues. The corresponding powers of a partner are determined by a power of attorney. Responsibility for the possible obligations of the company is assumed to be joint and several. The creditor can recover the debt both from the organization and from each of its founders.

The second legal form within the category under consideration is a limited partnership. She assumes that the commercial structure contributors or limited partners will also be present. They are also liable for the arising obligations of the company, but only within the limits of their contributions. Also, limited partners are not entitled to participate in making key business decisions.

Partnerships are established on the basis of an agreement signed by all its participants. This document must comply with the provisions of Articles 70 and 83 of the Civil Code of the Russian Federation. In particular, it is necessary to fix the amount and nature of the share capital, the shares of participants, the size and conditions for deposits in the agreement, to prescribe the responsibility of the founders for refusing to make payments, etc.

The considered legal form of the organization is characterized, first of all, by a very high level of responsibility of participants for possible obligations to creditors and other persons. In practice, business in this format is mainly run by people who can work in an atmosphere of complete mutual trust, for example, members of the same family.

LLC specifics

One of the most popular legal forms of doing business in the Russian Federation is a limited liability company. Involves the establishment of an organization through a contract. It is also necessary to create the charter of the LLC. In this case, the owner of the company can be one person. LLC is a full-fledged legal entity. Its distinctive specificity is as follows: responsibility for arising obligations is not assigned to the founders, but only to the assets of the company.

To establish an LLC, an authorized capital is also needed - at least 10 thousand rubles. As a rule, it is required to open a current account, issue a seal. Tax reporting here is somewhat more complicated than for individual entrepreneurs. An LLC must have no more than 50 co-founders. If more of them are expected, it will be necessary to register a JSC, or a production cooperative. The legislation of the Russian Federation provides for mechanisms for the transfer of shares in an LLC, the withdrawal of participants from the organization, the sale of enterprises in the appropriate status.

Joint stock companies

If a business, according to various criteria, does not fit the status of an individual entrepreneur, partnership or LLC, or objectively has a significant scale, then the entrepreneur can pay attention to such legal forms of enterprises as a joint-stock company (JSC), as well as a public JSC. What are their specifics?

JSC, as well as LLC, have an authorized capital. However, it is expressed not in the form of shares, but in the form of shares. If they are issued by open subscription, a special legal form arises - PJSC (public joint stock company). It can be noted that joint-stock companies are called in this way in many developed countries. Also, this legal form of organization can bear a similar name if it prescribes the appropriate status in the constituent documents. Lawyers recommend that the founders of joint-stock companies fix it if a subsequent issue of subscriptions for shares is planned.

It can be noted that “ordinary” and “non-public” JSCs appeared recently - after the introduction of amendments to the Civil Code of the Russian Federation in 2014. Prior to this, the relevant structures were referred to as CJSC (a kind of analogue of a "non-public" company) and OJSC (a prototype of a "regular" JSC). It can also be noted that in the process of reforming the civil legislation, some unification of the status of LLC and JSC was carried out, in the sense that such a type of constituent document as the Charter became uniform for both types of companies, drawn up according to the general scheme.

Just as in the case of an LLC, the shareholders of a joint-stock company are not personally liable for arising obligations to the organization: certain penalties are possible only from assets in the form of securities.

Production cooperatives

These legal forms of enterprises can also be called artels. They are a voluntary association of entrepreneurs for the purpose of jointly doing business in the field of production, processing, sales of products, provision of services, performance of work, trade, etc. The personal labor participation of the founders of the cooperative is assumed, as well as the transfer of share contributions by them. Entrepreneurs operating under this legal form bear additional responsibility for arising obligations in accordance with the provisions of the law and the charter of the organization. The minimum number of cooperative members is 5 people. The property owned by the organization is divided within the framework of shares, as well as in accordance with the charter, which is considered the main constituent document.

The considered legal form of business is quite common in agriculture. At the same time, many farmers prefer to conduct joint activities in the form of other forms of cooperation. Consider one of the most common.

Peasant economy

The Civil Code of the Russian Federation provides for such a form of joint activity as a peasant (or farm) economy. Its main feature is that the property is jointly owned by the organization. Also, a farmer cannot be part of more than one farm at the same time. The considered legal form of joint activity of citizens involves the creation of a legal entity. Members of the organization bear subsidiary liability for arising obligations.

Aspects of registration

Most of the types of organizational and legal forms of business that we have considered require state registration as a legal entity. This procedure is carried out at the place of residence of the respective executive body authorities - the territorial department of the Federal Tax Service or other authorized agency, if for some reason the tax service is not present in the region of doing business.

The most important criterion for the implementation of state registration of a business is the availability of authorized (for LLC, JSC), cumulative (for partnerships) capital, as well as mutual funds (for cooperatives). These investments form the initial property of the organization.

As for the authorized capital for LLC and JSC, it consists of the value of the company's shares (or shares). This value may be nominal, that is, the actual net assets firms can be higher. Many entrepreneurs prefer to form the authorized capital within the minimum values ​​established by law, for example, for an LLC it is 10 thousand rubles. Following this rule, firstly, reduces the initial financial burden on the founders, and secondly, it somewhat simplifies the procedure for evaluating deposits. The amount of authorized capital for Russian companies to be determined in the national currency of the Russian Federation - rubles. When doing business in the form of an LLC or JSC, it is the authorized capital that is the most important criterion in terms of payment guarantees determined by a possible creditor for the company.

Formation of the authorized capital

As a contribution to the authorized capital, which is required by such legal forms of enterprises as LLC and JSC, cash can be used cash, securities or natural property. Also, the elements of the original property of the company can be, for example, property rights that have financial assessment. As for the authorized capital in forms alternative to cash, its formation is approved at the meeting of the founders of the economic society.

Participants of an LLC or JSC must have time to contribute their part of the authorized capital within the period specified at the level of the memorandum of association, but no later than one year after the state registration of the company. In any case, the founder cannot be released from the obligation to contribute his part of the funds or property to the authorized capital of the organization being created.

It can be noted that the initial property in partnerships, unlike business companies, can be of any size. The legislation does not include provisions that would determine the minimum amount of relevant assets in such organizations. This is quite logical: this legal form of business assumes that participants bear personal obligations. Accordingly, any penalties may be levied not only at the expense of the contributed capital.

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 BTFs of business entities that do not pursue commercial purpose as main:

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 locality XXX (GBU g. 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 higher education(FGAOUVO);
• State. educational institution of higher / secondary education (GOUV (S) O);
• Municipality preschool educational institution (MDOU);
• State. military educational institution of higher education vocational 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 in the line about the place labor activity, you must specify 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” is entered in the empty cell (this is legal form) and "CHARGE" (this is an individual name).

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, as the "Federal State Budgetary educational institution 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 the gap is 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

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.

There are currently the following types 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 non-profit organizations can be identified as a consumer cooperative, public organizations(movements, associations), fund (non-commercial partnership), partnerships (horticultural, dacha, homeowners), association (union), non-profit companies of an autonomous type.

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 factor, the volume start-up capital and personal characteristics of the entrepreneur and his team.

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 maintaining 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,