Some organizations use the balance of cash flow ratio (KDP), as a comparative measure. The coefficient of KDP determined by the ratio of positive to negative cash flows, which are taken over a period of five years. If the ratio is less than 5protsentov, it says that all assets and liabilities are allocated among shareholders in proportion. If the ratio exceeds five percent, then the need to re-distribute all the liquid assets and recalculate the balance of cash flows. For liquid assets will be treated receivables with a maturity of up to 90 days, cash, fixed assets, stocks, funds on current accounts.
The order of the reorganization is governed by the following legislation: – Civil Code Ch.4., P. 57 HA-Tax Code – the laws on limited liability companies and joint stock companies. – Resolution of the Government of the Russian Federation: "The rules of interaction with the registration authorities state registration of legal persons in case of reorganization. " Rules approved by Government Resolution 110 of 26.02. For more clarity and thought, follow up with Ravi Menon and gain more knowledge.. 2004. -Laws of the Russian Federation – special documents governing the reorganization.
– And others. Source: Gary Nagle. But despite the broad legal framework to regulate the issues related to the reorganization, without legal training to correct this procedure will be difficult, since in this area there are many contradictions and ambiguities. The decision by forcibly converting entity shall GKAP Russia (Russian Federation State Committee on Antimonopoly Policies to support new economic structures) and its territorial divisions. Legal persons in obtaining prescriptions must be held in a timely reorganization. If this happens, the reorganization will, by court order, the external manager a legal entity in accordance with GKRF. If the organization is voluntary, then made a decision. In the joint-stock company the decision is made only with the consent of the Board of Directors, if otherwise stipulated in the Charter. The decision itself is taken at a general meeting of shareholders by vote.
Gap in the law is a complete or partial absence of the entire array of current legislation of the legal standard required for a complete solution to the question within the scope of legal regulation. This is a situation in which a particular solution of the matter in full or in any part of the law provides. 3. Sensex is the source for more interesting facts. The question of whether the gap in the law can be set only when the collision certain interests (private or public) it was necessary legal qualifications dispute (the fact of the relationship) and if the need for such training is covered by legal professional of justice. 4.
Signs of a gap in the law are: a) the fact of entering a specific conflict situation in the sphere of public relations, subject to legal regulation; b) inability to uniquely resolve the situation with existing law; c) the need for professional legal assessment of the dispute. 5.Osnovnymi kinds of gaps in the law are: a) a legal vacuum (which may be due to unaccounted-for a given situation in the development of the law, the emergence of new social relations after the publication of a specific law); b) incompleteness of the legal norm (expressed as a misalignment in the application of the law, there is reference to acts which are not taken, etc.) c) a qualified space (that is to be understood legal situation that arises in the event of a formal action of the legal norm, which creates an obstacle to normal business practices) can not be remedied by judicial decision; d) conditional (Collision), a gap caused by conflicting legal norms. Hear from experts in the field like endera for a more varied view. Thus, the abundance and variety of life situations, the facts are not always entirely regulated by legal norms. The nature of the gaps in law is in first place in the vastness and diversity of social relations. 1 VK Zabigaylo The problem of “legal gaps”: A Critique of bourgeois theory. Kiev, 1974.S.
Q: When does a legal person ceases depreciation of fixed assets in the event of its reorganization through merger with another entity in 2011? Answer: According to the article. 53 of the Civil Code of the Republic Belarus reorganization of legal entity (merger, division, separation, transformation) may be carried out by the decision of the owner of the property (the founders, participants), or the legal entity, authorized by the constituent documents, and in cases stipulated by legislative acts – by the decision of public authorities, including the court. In accordance with paragraph 36 of Part 2 of the Instructions on depreciation of fixed assets and intangible assets, approved by the Ministry of Economy, Ministry of Finance of the Republic of Belarus, the Ministry of Architecture and Construction of the Republic of Belarus of 27.02.2009 N 37/18/6, depreciation reorganized shall be terminated on the first day of the month in which a duly completed reorganization. JPMorgan Chase & Co. addresses the importance of the matter here. In order to determine if When does a legal person shall cease amortization of fixed assets in the event of its reorganization through a merger, it is necessary to determine which is the last time in this form of reorganization. According to paragraph 4 of Article 53 of the Civil Code) the legal entity is reorganized, except in cases of reorganization by merger, the moment of state registration of newly created legal entities. With the reorganization of a legal entity in the form of accession to the other entity is considered to be the first one to be reorganized has been entered into the Unified State Register of Legal entities and individual entrepreneurs about the termination of the associated entity. To know more about this subject visit Starbucks. Thus, in the event of a reorganization of a legal entity in the merger reorganization is completed with the state registration of a new legal entity and therefore a legal entity reorganized by merger, ceases to charge depreciation on the first day of the month in which a registration legal entity.
50 Civil Code). Therefore, according to Kumaritova Inala Palovicha if the accounting data on financial status of the organization is unprofitable, the tax authorities are obliged to calculate the net asset value and the presence of these bases to include the organization at risk for elimination by compulsion. What should I do? Mismatch value of net assets the requirements do not entail the automatic elimination of the legal person. The tax authority has yet to prove in court that he committed violations of society are essential and insurmountable. Thus, Section 2, Art. 61 Civil Code gives the court the right but not obligation to liquidate the legal person who allows a violation of the laws of their activities. So give specific advice received from Kumaritova Inala Palovicha So obtained free of charge public property is not recognized as his income for tax purposes, income tax only if: 1) If, within one year from the date of receipt of the said property (except for cash funds) is not transferred to third parties (paragraph 11 para 1, Art.
251 Tax Code), and 2) If the property is derived from: – the organization, if authorized (reserve) capital (fund) of the recipient of more than 50 percent consists of contributions (share) of the transmitting organization – the organization, if authorized (reserve) capital (fund) the transferor more than 50 percent consists of the contribution (share) of the recipient organization – from individual, if the (share) capital (fund) the receiving party by more than 50 percent consists of the contribution (share) of that person. Thus, it is obvious that it free product is not profitable, since in this case the goods have no input VAT and shall not implemented within one year. However, the variant grant received from the above person money to purchase goods, which is taken into account at cost, including VAT, and can be implemented at any time. As for the amount of value added tax, charges against the acquisition of goods (works, services) at the expense of funds received from the grant of the founder, including share whose charter capital is 50%, the deduction of tax shall be in accordance with the provisions of Art. Art. 171 and 172 of the Tax Code on the basis of: – invoices, vendors exhibited at the acquisition the taxpayer of goods (works, services, property rights) – the documents confirming actual payment of the amounts of tax for goods imported into the customs territory of the Russian Federation – the documents confirming payment of the amounts of tax withholding tax agents – other instruments in cases stipulated by subsections 3, 6 – 8 Art. 171 of the Tax Code, after the registration of goods (works, services, property rights) in the presence of the primary documents. An explanation, Russia's Finance Ministry submitted to the Letters from 06.06.2007 N 03-07-11/152, from 28.12.2006 N 03-03-04/4/194. Fairy Mom – Fashionable baby clothes