Commercial activity. Business partnerships (lecture notes)

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Commercial activity. Business partnerships (lecture notes)

Lecture notes, cheat sheets

Directory / Lecture notes, cheat sheets

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30. Business partnerships

Business partnerships called associations of entrepreneurs for joint business.

The participants in the partnership unite their shares of property, which form the common capital. Contributions to business partnerships can be cash, securities, property assets.

The profit received in the process of selling industrial goods is distributed among the participants depending on the size of their share contribution. Participants take part in decision-making on issues related to the activities of the partnership in accordance with the amount of the equity contribution. The share of the deposit has its nominal and book value. The nominal value is equal to the value of the share at the time of its contribution to the common capital of the partnership, and the book value is equal to the amount of capital that falls on shared ownership.

The partnership in most cases is formalized as an enterprise. According to the Civil Code of the Russian Federation, business partnerships are the main form of creating legal entities - commercial organizations. Commercial organizations differ in that their main goal is to make a profit.

Organizers of business partnerships make a certain contribution and are called founders. Their first contribution to the partnership is called statutory.

Members of the partnership have the right to manage affairs, keep records, have access to information about the activities of the partnership (enterprise), participate in the distribution of profits between the founders. If the partnership breaks up, its participants have the right to divide the remaining property among themselves.

In addition to the rights, the participants also have obligations, according to which they are obliged to follow the requirements of the constituent documents, not to distribute confidential information, keep commercial secrets, make deposits and contributions in a timely manner, as provided for by the rules.

The property of the partnership is the fixed assets that are in use and at the disposal of the partnership. It can be structures, buildings, equipment. In addition, assets are current assets, which include stocks of materials, raw materials, as well as products, money capital and other valuables.

Business partnerships that do not have a legal status are partnerships based only on an agreement of equal persons, each of which is a participant in a common cause and is responsible for the results with its property. Such a partnership is not legally registered and is not a single enterprise, it does not have its own name and charter.

There is a property liability of participants in a partnership, depending on which partnerships are divided into two types: limited (based on trust) and general partnership.

Authors: Egorova E.N., Loginova E.Yu.

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