Commercial or non-commercial. Commercial and non-profit organizations. State and municipal unitary enterprises

To stand out from the competition, the company uses a unique name and its own symbols. The right to a company name and commercial designation is regulated by the Civil Code of the Russian Federation (Chapter 76). They are referred to as means of individualization and are used to distinguish the products and services of a particular enterprise.

Definitions

A trade name is the name under which a legal entity carries out any activity. This means of individualization appears in the organization in the first place. It consists of two parts:

• indication of the legal form (LLC, CJSC, PJSC, etc.);
• company name (for example, Gazprom, MTS, Metallservice).

In accordance with the Civil Code of the Russian Federation, a company can use a full or abbreviated name, as well as register a name in a foreign language.

The commercial designation is marketing definition, which is not a brand name, but is also used to distinguish commercial and industrial enterprises, their goods and services.

What is the difference?

Although these concepts are similar to each other, do not confuse a trade name and a commercial designation. The differences between them are:

1. The company name is registered with state bodies, used in constituent documents and when creating a new legal entity, the designation is not.
2. A company may not use a commercial designation (sometimes it is not even included in the constituent documents), but it must have a name.
3. The name characterizes the type of enterprise and, as a rule, is used in relations with partners, when concluding contracts, etc. The commercial designation is used to individualize the enterprise and appears in advertising, on signs and on the products themselves.
4. The right to trade marks can be transferred to another person, but the right to the official name of the company cannot.
5. Only commercial organizations (partnerships, business associations, municipal and state enterprises). The range of entities that can use a commercial name is much wider. This includes any legal entities (including and non-profit organizations), as well as IP.

Most often, these means of individualization are the same, but sometimes companies use a different brand name and commercial designation. Example: LLC "Golden Swan" and the network of stores "Domovenok". At the same time, one legal entity may use several such "unofficial" names in its activities.

When does the right to a trade name and commercial designation arise?

Company name in without fail is registered with state bodies simultaneously with the addition of a legal entity to the tax base. There is no separate procedure for this.

It should be emphasized that employees tax service do not check the uniqueness of the company name - that is, there is a risk of several companies with the same name. The right to this means of individualization arises upon registration, and terminates after the liquidation of the company or the official change of name.

As for the commercial designation, everything is different here. It is not included in the constituent documents, nor in the register of legal entities. persons. It is subject to an exclusive right that arises at the time of its first real use. Registration is not required. The exclusive right is terminated if the owner does not use the designation anywhere for more than 1 year.

Confirmation of the right to a commercial designation

In case of disputes, it is desirable that the owner of the company has documentary evidence of the fact of using one or another mark. Evidence can be any forms, goods or promotional materials on which it was indicated.

At the same time, it should be borne in mind that not every sign or store name is suitable for this definition. In order for a particular sign to be considered a commercial designation, it must have sufficient ability to distinguish the company from competitors, as well as be known in a certain territory.

Requirements

The Civil Code puts forward a number of requirements for the choice of a company name and commercial designation. So, in Art. 1473 states that jur. the person must have 1 full and 1 abbreviated name in Russian. If the company uses a foreign name, it must be written in two versions (original and transcription).

The same article of the Civil Code of the Russian Federation provides a list of elements that cannot be part of a company name. These include:

1. Abbreviated or full names of other states, as well as words derived from them.
2. Official names of Russian government agencies(both complete and abbreviated).
3. Names of various public associations as well as intergovernmental and international organizations different levels.
4. Words and designations that are contrary to the public interest, the principles of morality and humanity.

Also in the law there is a reservation regarding the mention of belonging to Russia or subjects of the Russian Federation. Governments can use the country in their name unitary enterprises, as well as companies that have received the appropriate permission. When revoking a license, the organization must make appropriate amendments to the text within 3 months constituent documents.

If the trade name does not meet the described requirements, the registration authority legal entities, can sue the company and force them to change it.

Requirements for commercial designations are specified in Art. 1538 and Art. 1539 of the Civil Code of the Russian Federation. In order for a particular sign to be attributed to such means of individualization, the following conditions must be met:

1. Sufficient distinguishing features, the ability to actually identify the organization and its products/services.
2. local fame. That is, the use by an entrepreneur of a certain sign must be known to consumers within a certain territory.
3. A commercial designation cannot duplicate a trade name.

What you should pay attention to? Commonly used names of goods and services ("Products", "Hairdresser's") cannot act as a commercial designation. Also, intellectual property rights will not apply to elements that in any way characterize the company's products, their quality, place of production or sale. That is, such names as "The Most fast internet"or" Woolen shawls from Orenburg.

Another restriction is the prohibition of names that mislead consumers about the company's ownership of a certain person. That is, it should not be too similar to other companies' customization tools. In accordance with the Civil Code of the Russian Federation, a person who violated this rule, is obliged, at the request of the owner of the rights, to stop using this mark and compensate for the damages.

A commercial designation can be used to identify multiple businesses. However, one enterprise cannot use several such signs. They can also be omitted in constituent documents and when registering a company.

Transfer of rights

Unlike the name of a company, the right to its commercial designation can be transferred to another person - for example, when renting, selling a company or by way of universal succession. What is important - it passes to a new owner only as part of the organization for which it is used. It should also be noted that if the same designation is used for several enterprises, when transferring the right to another person, the previous owner can no longer use it.

The answer to this question is contained in Art. 1476 and Art. 1541 Civil Code. According to the legislation, the right to the trade name of the subject and the commercial designation exist independently of each other. What does it mean? The owner can use the official name of the organization or its individual elements in other means of individualization (commercial designation, trademark etc.). However, all these intellectual property objects are protected separately from each other.

A responsibility

What threatens companies that illegally use someone else's name or designation? Legal entities that have violated the rights to these means of individualization may be liquidated in judicial order or fined 1-15% of the total revenue for the sale of goods with someone else's mark (but not less than 100 thousand rubles).

According to the Civil Code of the Russian Federation, all legal entities are divided into commercial and non-commercial. Commercial legal entities have as the main goal of their activities the extraction of profit. Non-commercial legal entities do not have the main goal of making profit and do not distribute it among the participants.

Commercial legal entities by civil law include:

1) general partnerships;

2) limited partnerships (limited partnerships);

3) companies with limited liability;

4) additional liability companies;

5) joint-stock companies;

6) production cooperatives;

7) state and municipal unitary enterprises.

A general partnership is created by the participants on the basis of memorandum of association. General partners carry out entrepreneurial activities on behalf of the partnership and bear joint and several full liability for its debts with all their property. The procedure for managing a partnership is determined by agreement of the private owners (partners). Profit and loss full partnership are distributed among its participants in proportion to their shares in the share capital, unless otherwise provided by the constituent agreement or other agreement of the participants.

In a limited partnership, general partners are liable for the obligations of the partnership with their property and participate in the entrepreneurial activities of the partnership. Along with general partners, a limited partnership has one or more contributors (limited partners) who bear the risk of losses associated with the activities of the partnership, within the limits of the amounts they have contributed and do not take part in the entrepreneurial activities of the partnership. You can be a general partner only in one general partnership or only in one limited partnership. The management of the activities of a limited partnership is carried out by general partners according to the rules of management in a general partnership.

A limited liability company (LLC) is the most common type of commercial organization. A limited liability company 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. Participants of a limited liability company distribute profit among themselves in proportion to the shares contributed to the authorized capital. Members of an LLC are not liable for the obligations of the Company. The property liability of an LLC is limited to the amount authorized capital. The supreme body of a limited liability company is the general meeting of its members.

An Additional Liability Company (ALC) is a company established by one or more persons, the authorized capital of which is divided into shares of sizes determined by the constituent documents. The liability of an ALC is higher than that of an LLC. For the obligations of the ALC, not only the company itself is liable in the amount of the authorized capital, but also the participants - with their property in the same multiple for all of the value of their contributions.

A joint-stock company (JSC) is a legal entity whose authorized capital is divided into a certain number of shares of equal value, certifying the obligations of the company's participants in relation to the company. A joint-stock company owns separate property, which is recorded on its independent balance sheet, can acquire and exercise property and personal non-property rights on its own behalf, be a plaintiff and defendant in court. The supreme governing body of a joint-stock company is the general meeting of shareholders. The JSC participant has the number of votes at the meeting of shareholders in proportion to the number of shares held. Profit is also distributed among the shareholders in proportion to the number of shares. Joint stock companies There are two types: open (OJSC) and closed (CJSC). In an OJSC, shares can be freely sold to participants to each other or to other persons. In a CJSC, shares cannot be sold without the consent of other shareholders, and shares are distributed only among its founders or other predetermined circle of persons. JSC, the founders of which are in the cases established by federal laws, Russian Federation, subject of the Russian Federation or municipality, can only be open. In a company with more than 50 shareholders, a board of directors (supervisory board) is created.

A production cooperative (artel) is a voluntary association of citizens on the basis of membership for the implementation of joint production or other economic activity based on the personal participation of its members and the unification of property shares by its members. Members of a production cooperative shall bear subsidiary liability for the obligations of the cooperative in the amount and in the manner prescribed by the law on production cooperatives. The property owned by the production cooperative is divided into shares of its members in accordance with the charter of the cooperative. The cooperative is not entitled to issue shares. A cooperative member has one vote in making decisions supreme body management - general meeting cooperative members.

A unitary enterprise is a commercial organization that is not endowed with the right of ownership of the property assigned to it by the owner. The property of a unitary enterprise is indivisible and cannot be distributed among contributions (shares, shares), including among employees of the enterprise. The property of a state or municipal unitary enterprise (SUE and MUP) is, respectively, in state or municipal ownership and belongs to such an enterprise on the basis of the right of economic management or operational management. The management body of a unitary enterprise is the head, who is appointed by the owner of the property or a body authorized by the owner and is accountable to him. A unitary enterprise is liable for its obligations with all its property. A unitary enterprise shall not be liable for the obligations of the owner of its property.

2. Non-profit organizations

Non-profit organizations are called organizations that do not have as their main goal the extraction of profit and do not distribute it among the participants. They are subjects of commercial law because they can engage in trading activities to achieve their statutory objectives without the purpose of making a profit. Non-commercial legal entities include:

1) consumer cooperatives;

2) public and religious organizations (associations);

4) institutions;

5) associations of legal entities (associations and unions).

A consumer cooperative is a voluntary association of citizens and legal entities on the basis of membership in order to meet the material and other needs of the participants, carried out by combining property shares by its members. Income received by a consumer cooperative from entrepreneurial activities carried out by the cooperative is distributed among its members. Members consumer cooperative jointly and severally bear subsidiary liability for its obligations within the limits of the unpaid part of the additional contribution of each of the members of the cooperative.

Foundation - a non-profit organization without membership, established by citizens and (or) legal entities on the basis of voluntary property contributions, pursuing social, charitable, cultural, educational or other socially useful goals. The property transferred to the foundation by its founders is the property of the foundation. The founders are not liable for the obligations of the fund they have created, and the fund is not liable for the obligations of its founders. The Foundation has the right to engage in entrepreneurial activities necessary to achieve the socially useful goals for which the Foundation was created, and corresponding to these goals. In order to carry out entrepreneurial activities, foundations have the right to create business companies or participate in them.

Institutions-organizations created by the owner to carry out managerial, socio-cultural or other functions of a non-commercial nature and financed by him in whole or in part. The institution is responsible for its obligations with the funds at its disposal. In case of their insufficiency, the owner of the relevant property bears subsidiary liability for its obligations.

Associations and unions are associations of commercial and other organizations for the purpose of coordinating their business activities, as well as representing and protecting common property interests. The association (union) is not responsible for the obligations of its members. Members of an association (union) bear subsidiary liability for its obligations in the amount and in the manner prescribed by the founding documents of the association.

Reading 9 min. Views 417 Published on 07/15/2018

According to regulatory documents, a legal entity is an organization that owns a number of assets that are used to pay off various obligations. Constant change market economy have given rise to a large number different companies that have a number of specific differences from each other. It is these differences that are used by experts to classify legal entities into separate groups. In this article, we propose to consider different kinds commercial organizations and discuss their key features.

A commercial organization is a legal entity that, after registering a company, pursues making profit as the main goal of its activities.

"Commercial organization" - the essence of the concept

Legal entities engaged in economic activities for the purpose of generating revenue belong to the category of entities commercial activities. According to the established procedure, this classification includes various societies, municipal and state companies, production cooperatives and partnerships. It should also be noted that regulatory authorities allow the creation commercial entities to merge with other organizations. Such a merger is referred to as unions and associations of legal entities.

Each business entity owns different assets. These assets include both property and financial resources. It should be noted that property values ​​can be both owned by the company and used on a leasehold basis. The assets of the legal entity are used to meet existing financial and debt obligations. According to the established rules, such companies have the right to use only those assets that are owned by the organization to cover debt obligations. Members of the management of such a structure have the legal right to engage in the development of their company in order to increase profits.

All profits generated are distributed according to the investment level of each member.

Commercial organization - what is it? Before proceeding to the study of this issue, you should familiarize yourself with the meaning of this structure. As mentioned above, the category of commerce includes persons who receive regular profit from their activities. Based on this, it can be assumed that the main goal of such companies is the organization of economic activity in order to extract financial resources. The funds received are distributed among the participants of a particular structure, according to the level of their investments. It should be mentioned that in the current laws there is a clear description of the organizational and legal form of such structures.

The fiftieth article of the Civil Code of the Russian Federation contains a number of criteria that determine the organizational and legal forms of entities belonging to the category of commerce. This means that in order to introduce new varieties of commercial structures, the regulatory authorities need to make adjustments to the above legislative act.

The main classification of commercial organizations - by types of organizational and legal forms

Accepted activity classification

All business entities can be divided into two conditional groups. The first group includes corporations managed by founders and members of the managerial level, who have corporate rights. It is important to note that this group includes several subgroups. These subgroups include farms, partnerships and industrial societies.

The second group includes all municipal and state companies. A distinctive feature of these business entities is the lack of ownership of the assets received from the owner of the business. This means that the managerial link does not have corporate rights for the management of the company.

As a rule, such organizations are created under close state control.

What is the difference between non-profit and commercial structures

Non-profit organizations have a number of specific differences from commercial entities. The main difference is the main goal of the company. So, commercial structures conduct economic activities in order to obtain a regular income. In addition, the direction of the subject's activity should be taken into account. As practice shows, commercial structures work for the benefit of only the founders. Non-Profit Companies strive to provide comfortable conditions for all participants in the structure, which is the basis for achieving the maximum level of social benefits.

In commercial organizations, all profits received by the enterprise are distributed among the members of its management. The rest of the funds go to further development firms, the development of new markets and other goals that will increase the amount of revenue. In non-profit structures, profit is most often completely absent. Speaking about the differences between commercial and non-profit organizations, one should pay attention to Special attention to the nature of their activities. The first type of company is engaged in the manufacture marketable products and the provision of services, while the latter are engaged in the provision of social benefits to various segments of the population.

According to experts, the structures under consideration have differences in the form of employees. In the case of commercial entities, each employee of the organization receives payment for the fulfillment of his labor obligations. Non-profit organizations, in addition to the work of their staff, involve volunteers and volunteers in the performance of various works. The last difference between these structures is the company registration procedure itself. To register a commercial company, the owner of the company or a person representing the interests of the founding council must apply to the tax authority. A non-profit structure is registered by the justice authorities.

A non-profit organization does not aim to make a profit and does not distribute the profits received among the participants

Types of commercial organizations

The current regulatory legal acts set out the criteria for determining all forms of commercial organizations. Let's get acquainted with the description of each type of commercial entities.

General partnerships

General partnership - a feature of this form is the presence of a share capital, which is based on the investment of members of the founders' council. All income received is divided proportionally, according to the amount of invested capital. It should be noted that all members of the partnership are jointly responsible for financial obligations. The partnership's property can be used to repay credit debts. According to experts, today this form of commerce is registered quite rarely.

Production cooperatives

This form of commercial structures is often referred to as artels. Such companies are created with the help of the association of citizens to organize a joint business. Each member of a cooperative engaged in the production of marketable products can make a personal contribution to the development of the organization, through labor participation or financial contributions. It should be noted that in this case a commercial structure can be organized by both ordinary citizens and legal entities.

In addition to production cooperatives, there are such types of organizations as:

1. consumer cooperative.
2. Insurance and credit cooperation.
3. Construction and economic cooperatives.

When such a company is formed, a “Charter” is created, which prescribes the level of responsibility of all its participants. According to the established rules, in order to create a cooperative, it is necessary to assemble a founding council of more than five people.

LLC (limited liability companies)

Such organizations can have either one owner or belong to the founding council. As a rule, the board of founders consists of legal and individuals. Charter capital such an organization consists of capital shares contributed by members of the company. It is important to note that all members of the company are not responsible for the financial and other obligations of the company. This means that only the property and assets of the company itself are used to repay loans and debt obligations. G The main distinguishing feature of such organizations is the presence of mandatory rights for each founder. According to statistics, this organizational and legal form is used by most companies operating in Russia.

Commercial organizations have all the features inherent in a legal entity

Quite often you can hear the question: is LLC a commercial or non-profit organization? According to the definition of the current legal documents, given form ownership refers to commercial structures, since the main purpose of an LLC is to make a profit. Based on this fact, we can conclude that companies belonging to this category have the right to engage in any type of business. It should be noted that in order to work in certain areas, organizations need to obtain licenses and other permits.

JSC (joint stock companies)

The considered organizational and legal form is most often used by entities belonging to the category of medium and large businesses. The entire authorized capital of such companies is divided into shares. The main distinguishing feature of such organizations is the limited liability of securities holders. To date, the following classification of joint-stock companies is used:

• closed societies;
• public organizations.

Each of these structures includes several subgroups. So, business partnerships are one of the varieties of public joint-stock companies (joint stock company).

State and municipal unitary enterprises

The structure under consideration has a number interesting features. The main difference of this structure is the lack of ownership of the company's property values. According to the established rules, municipal unitary enterprises have property values ​​that are not subject to division between owners. This means that all assets and funds of the firm cannot be divided into shares or contributions. It should be emphasized that all property assets belong to the company on the rights of economic management. According to experts, the owners of such firms are liable for financial obligations solely with the company's assets.

Team partnerships

This structure is based on a savings fund created by two categories of persons: general partners and limited partners. The first group of persons carries out the economic activity itself on behalf of the entire company. It should be noted that these persons are liable for financial obligations, not only with the property assets of the company, but also with personal values. Persons acting as a contributor are liable only for the investments made. According to experts, this form of organizations is registered quite rarely.

According to the rules established by the current legislation, only private entrepreneurs and owners of organizations belong to the category of full participants. The status of contributors could be obtained by both organizations and ordinary citizens.

Commercial organization clearly defined legal form in the law

Companies with additional liability

This form of commercial activity was abolished in 2014. A distinctive feature of an ALC is the presence of one or more founders. The authorized capital of such companies is divided into several shares, the size of which is determined by the constituent documentation. All members of the founding council of such a company are financially responsible in the form of their own property values.

The main features of commercial organizations

The main feature of a commercial structure is the overall goal of economic activity, aimed at obtaining a stable income. AT current legislation there is a clear definition of all existing organizational and legal forms of such companies. All finances received by these structures are distributed among its owners.

It should be noted that all subjects of commerce have exactly the same characteristics as legal entities. This means that the owners of the company are responsible to the regulatory authorities, business partners and other persons for both their own property values ​​and the assets of the companies. Each establish a business entity has a number of rights and obligations. This indicates that these citizens can be called up as defendants and plaintiffs in court proceedings.

Conclusions (+ video)

Experts in the field of entrepreneurship say that today, in Russia, there are more than a dozen various forms subjects of commerce, differing in internal structure. This fact indicates that every person who wants to do business on behalf of legal organization, has the legal right to choose the most appropriate form of business based on its preferences and goals.

In contact with

All organizations can be divided into 2 categories: commercial and non-commercial. The main purpose of the creation and functioning of commercial organizations is to make a profit. For non-profit organizations - profit is not an important goal.

Types of commercial organizations according to civil law:

Limited liability companies;

Municipal and state unitary enterprises;

Features of each type:

Partnerships (full) are commercial organizations that are created on the basis of a special memorandum of association. Entrepreneurial activity in full partnerships is carried out on behalf of the partnership. All participants in the partnership bear property responsibility for the activities of this commercial organization. Losses and profits are distributed among each participant in proportion to his contribution.

Production cooperatives- these are commercial organizations that carry out activities on the basis of the personal desire of citizens, with the aim of conducting a joint economic or production activities. Each member of the cooperative must personally participate in economic or production activities. The responsibility of each member is subsidiary. The governing body is a meeting of members of the cooperative.

A limited liability company is an organization in which the authorized capital is divided into shares between the founders in accordance with the profit between the participants of the LLC is distributed according to their shares. Participants are not liable for the debts and obligations of their organization. The supreme governing body of an LLC is the meeting of its members.

Unitary enterprises are commercial organizations that do not have the right to dispose of property that is assigned to them by the owner. A unitary enterprise cannot be divided among the participants. The state or municipal service is recognized as the owner of the property of such an enterprise. Management body - the head appointed by the owner of the enterprise.

Partnerships (limited partnerships) are commercial organizations in which participants are liable for the obligations and debts of the enterprise with their property. In a limited partnership, unlike a general partnership, there are several investors who are liable for the risk of loss.

An additional liability company is a company founded by one or more founders. The ALC is divided among the participants into shares, which are defined in the constituent documents. ODO bears 2 types of responsibility:

* the company itself in the amount of the established fund;

* each (according to contributions).

A joint-stock company is an organization in which the authorized capital is divided into an equal number of shares in value, which certify the rights of the participant in relation to the company. The meeting of shareholders is the main governing body. The number of votes each shareholder has is distributed in proportion to the number of shares acquired. Profit is also divided in proportion to the number of shares. Joint-stock companies, in which shares can be sold not only to shareholders, are called open. Joint-stock companies in which shares cannot be sold without the prior consent of the shareholders are called closed.

Registration of commercial organizations takes place in the registration authorities. At the same time, the features of registration and creation of organizations are necessarily taken into account.

A commercial organization is an organization whose main activity is aimed at making a profit, which is distributed among all participants.

Commercial structures are defined in a strict organizational and legal form.

general characteristics

Each participant, also referred to as the founder, has certain rights, he can:

• take part in the affairs of the organization;
• receive any information of interest to him about the activities of the enterprise;
• take part in the distribution of income;
• claim your share of the property in time.

Such organizations are characterized by the following functional features:

• the presence of own or rented property;
• pooling the capitals of participants in order to increase and grow financial profits;
• combining the knowledge and experience of the participants.

All types of commercial structures have these characteristics, with the exception of they differ significantly in their organizational base.

Their main activity is trade, namely the sale of goods and services. At the same time, they are often busy providing all necessary material resources and also carry out trade and intermediary activities. Commercial firms are not directly involved in the production of the goods themselves; entrepreneurial organizations are characterized by this function.

The main goal of a commercial organization is to make a profit.

To achieve this goal, legal entities are engaged in the production of products that meet demand, able to compete in the market for goods and services. For the same purpose, they provide their participants with favorable conditions for productive activities.

The tasks that such a legal entity sets itself. face determined by size financial resources available and at disposal, the interests of the owner and other factors.

Classification

According to the degree of responsibility and organizational and legal form, all commercial structures are divided into four main types, each of which, in turn, is further divided into several groups:

• Business partnerships (the authorized capital consists of the contributions of the founders, who are fully responsible for the property of the organization).
• Business companies (the authorized capital consists of contributions from the founders who do not bear full responsibility for the property).
• (association of participants on a voluntary basis).
• Unitary enterprises (created by the state, do not have the right to own property, the authorized capital is budgetary funds).

Business partnerships have distinguishing feature All members bear responsibility and risk for all property that belongs to the organization.

There are two types:

• - supposed full responsibility all members;
• – not all participants are fully responsible.

Any partnership is built on the basis of the trust of the participants, each of which risks not only their contributions. Without a trusting relationship, no such association can exist.

Participants in a business partnership bear responsibility and risk only in the amount of their personal contribution. Their types:

• limited liability company - LLC (the capital is divided into contributions of participants who do not take a personal part in the affairs);
• company with additional liability (capital consists of shares of participants who bear additional liability for the debts of the enterprise in the amount of their own contribution);
• joint-stock companies - joint-stock companies (capital consists of shares, shareholders are not responsible for property, but risk within their own shares).

Joint stock companies are currently the most popular form of existence of commercial organizations. They are open and closed:

• CJSC (JSC) distribute shares within their organization among the founders.
• OJSC (PJSC) distributes shares by means of public subscription.

For information on which organizational and legal forms are best suited for business, see the following video:

Financial resources

The creation of such organizations is carried out at the expense of funds authorized capital, which is formed from the contributions of the founders and participants.

The financial sources of commercial firms in the course of their activities are:

• Revenue from services, goods and works. Its increase is an indicator of the financial growth of the enterprise. Growth in revenue occurs as a result of an increase in the volume of products or services, as well as due to an increase in tariffs.
• Sale of property. For various reasons, an organization may sell its equipment.
• Cash savings, this includes reserve savings.
• Non-revenue income, non-operating income, providing Money for a certain period of time at interest. This may include interest on deposits, loans, credits, rental income, fines and penalties received as a result of joint activities with other companies.
• Income from participation in the financial market.
• Funds from the budget. For example, in the form of subsidies, investments, payment for government orders.
• Proceeds from parent companies.
• A small percentage of monetary sources are gratuitous receipts.

Most of the finance is formed by sales proceeds, and budget revenues have a relatively small percentage.

Constituent documents

Any legal entity performs its functions on the basis of constituent documents. Each type of commercial organization has its own set of documents, it depends on the legal form.

The constituent documentation contains information about the name of the enterprise, its location and the procedure for managing activities. These three components characterize and identify a legal entity.

The main documents are considered and. A limited liability company and a unitary enterprise operate on the basis of the charter, but include other types of documentation:

• certificate of state registration;
• certificate of tax registration;
• memorandum of association (agreement of participants on the creation of this company);
• agreement on the rights of founders;
• list of founders;
• protocols, decisions, orders, etc.

Joint-stock companies perform their functions on the basis of the same documents, to which the register of shareholders is added instead of the list of founders.

Particular attention is paid to the method and conditions of storage of documentation, this is paid close attention during audits. And not surprisingly, its loss deprives a legal entity of its legal capacity. Responsible for the security of documents executive- usually this CEO or special substructures - department documentation support, for example.

Documents are stored in sealed safes and metal cabinets and are issued strictly against receipt.

The terms of storage of documentation are established by regulatory legal acts, according to which each document has its own statute of limitations. The only exceptions are some papers that should be kept forever.

The law categorically prohibits the destruction of documents with an unexpired statute of limitations, as well as the storage of those whose expiration date has already expired. This entails administrative responsibility.

Differences from non-profit organizations

AT Russian Federation there are two types of legal entities. These are commercial and. If the result of the activity of the company is not to generate income, then it is called non-profit.

While there is some similarity, these forms differ significantly in goals and objectives and not only in them. The first and most important difference is in the goals. The purpose of commercial legal entities is to make a profit and improve the livelihoods of their founders. Nonprofits act in other interests. Their tasks are associated with a socially useful good and are aimed at solving socially significant problems.

In addition to this main difference, there are a number of others:

• Income distribution. If in a commercial firm the profit is distributed among the participants, and the other part goes to the development of their own enterprise, then in a non-commercial business the situation is somewhat different. In them, finances are used to achieve the goals prescribed in the charter.
• Produced product. The end product of commercial associations is an individual product that is in demand in the market. Non-profit firms are interested in producing a product for the public good.
• Employees. Non-profit companies assume the presence in the state of persons acting on a voluntary basis.
• Financial sources. Financial receipts in non-profit structures are divided into external (state funds) and internal (membership fees, income from deposits, and others).
• Control. The activities of commercial firms are governed by the behavior and demand of customers. Non-profit organizations do not operate on the basis of market relations; they are focused on a socially useful product. They are between market and non-market relations.
• Rights. Commercial organizations do not have strict restrictions on their rights; they can carry out any activity permitted by law aimed at making a profit. Whereas non-profit structures act in strict accordance with the statutory goals within their framework.
• Registration authority. Commercial firms are registered with the tax authorities, while non-profit firms are registered with the Ministry of Justice.