Organizational and legal form of entrepreneurial activity, enterprises, organizations. Types of organizational and legal forms. Basic forms of enterprises (firms)

What is OPF? Each organization has its own public fund. The Civil Code of the Russian Federation and other Federal laws determine which OPF organizations (legal entities) can have in the Russian Federation. Haven't guessed it yet? Then we answer what it is:

OPF is its legal form determined by law and enshrined in the charter of each company or non-profit organization. The literal transcript of the abbreviation OPF is a legal term: organizational and legal form. You can read more about what a legal form of organization means for an organization and what types of organizational and legal forms there are for commercial and non-profit organizations in Russia in the paragraph below Types of OPF .

Meanwhile, decryption of OPF may have another meaning - economic, namely: fixed production assets. What's happened"fixed production assets"? In the science of "Enterprise Economics", OPF is means of labor that participate in the production process for a long time and at the same time retain their natural form. The main production assets of an enterprise include: buildings, structures and structures, communication and power lines, machines, vehicles and equipment, tools, inventory, etc. (these are the main types of general production assets as fixed production assets). Because the OPF in this context, this is an economic concept, and does not affect the main topic of our site - state registration of non-profit organizations of various organizational and legal forms. For those who are interested in obtaining more complete information on the topic of the main production assets of an enterprise, we dare to direct them to an information resource on economic topics. :)

Verbatim decryption of OPF does not contain a definition what is a legal form. Strange as it may seem, the main current Russian legislation with the Civil Code at its head does not contain it either! The only rather vague and vague explanation of the concept of OPF is contained in the All-Russian Classifier of Organizational and Legal Forms OK 028-2012. According to him, " organizational and legal form means the method of securing (forming) and using property by an organization and the ensuing legal status and goals of entrepreneurial activity." Well, now everything is clear, isn’t it? :)

Let's try to give our own, more clear definition:

Organizational and legal form (OLF) is an abbreviated letter abbreviation or a full verbal designation of the type of organization, always located immediately before its own (individual) name, characterizing the commercial or non-commercial orientation of the organization (in some cases reflecting the main purpose of its activities), as well as characterizing the classification of this organization into one of the regimes provided for by law securing and using property, activities and management of the organization.

Types of OPF

Here we will decipher in detail the OPF of organizations, while we will be guided by the same All-Russian OPF classifier.

Main types of open pension fund of commercial enterprises and organizations:

IP - individual entrepreneur

LLC - limited liability company

ODO - additional liability company

OJSC - open joint stock company

CJSC - closed joint stock company

PC - production cooperative

Peasant farm (peasant farm)

SUE - state unitary enterprise

Main types of OPF of non-profit organizations (OPF NPO):

PC - consumer cooperative

OO - public organization

OA - social movement

ANO - autonomous non-profit organization

SNT - gardening non-profit partnership

DNP - dacha non-profit partnership

HOA - homeowners association

Of course, the entire range of organizational and legal forms is wider. Here we have deciphered the OPF of the most common species. We hope that you liked this article and you gained complete information on the topic " decryption of OPF". If you want to clarify how the abbreviation of organizational and legal forms that are not present in the above list is deciphered or you need to find out the OPF code for your organization's OKOPF, please look in the OPF classifier located at the following link:

In relation to the process of state registration of an NPO or commercial organization, correct and accurate indication of the full and abbreviated name of the legal form (OFO) when preparing documents is a necessary condition for its successful completion.

Sincerely,

team of the Center for Registration of Non-Profit Organizations in St. Petersburg and Leningrad Region

Any organization seeking to participate in the commercial, civil or political life of the state must formalize. That is (YuL). But since different types of activities have their own differences and characteristics, the organizational and legal forms of legal entities also differ.

Types of legal entities

The status of a legal entity is determined by Article 48 of the Civil Code of the Russian Federation. It assumes:

• Availability of separate property.
• Acquisition of civil rights.
• Opportunity to be represented in court.
• Registration in the state register under one of the forms recognized by law.

It follows that in order to legitimize its existence, each association must choose a form that corresponds to the goals of its life.

There are several qualitative differences between legal entities. Here they are.

• In relation to property:
  • Private.
  • State.
• By activity goals:
  • Commercial-production.
  • Non-profit.
• According to the representation of the founders:
  • Unitary (state) companies.
  • The founders are only legal entities.
  • Mixed composition.
• In relation to participants' property rights:
  • With a real (absolute) right to property.
  • With an obligatory (arising in connection with participation in the company) right to property.
  • Without any right to property.
• In relation to the right of ownership of property:
  • Own.
  • Operational management.
  • Business management.

The concept, functions, examples of types of legal entities are given in this video:

Organizational and legal forms of legal entities

Depending on this division, the organizational and legal forms of divisions and companies are formed.

OPF Legal Entity

Institutions

• Participation in business development (reserve or targeted).
• Implementation of charity or social programs (non-profit).
• Investment programs.

Why do they accumulate funds and distribute them in accordance with the goals declared during creation? The capital of the funds (and property) is formed by participants on the basis of voluntary law.

OOO

The most common type of business entity. The main feature is minimal risks for participants, since in the case of , the founders are liable only in the amount of . Which is formed by the participants of the society during its creation. LLC can be:

• (up to 50).
• Established only by individuals.
• Or legal entities of different forms of ownership.
• Have a mixed composition of participants.

Religious associations

• Innovation activities.
• Work not related to direct production.
• And projects with a risky outcome.

Producer cooperatives

Created by founders for economic activities, the participants of which:

• They contribute their shares or replace them with personal participation in the production of products.
• They participate in the ownership of the enterprise in proportion to their contribution.
• I make decisions only at a general meeting (except for those delegated to management bodies).
• They are liable not only for their shares, but also for their personal property.

General partnerships

OPF, in which each participant in the partnership is liable regardless of the degree of his participation and length of stay in the company. characterized by the ability to quickly attract third-party capital. The size of the founders' contribution to the creation of the company is not limited, but profits are divided in accordance with the amount of invested funds.

Partnerships of Faith

The composition of the participants is represented by two unequal categories:

• Complete comrades. These are individual entrepreneurs or firms that fully participate in the management of the partnership and can act on its behalf, but are responsible for all personal property.
• Limited investors. They make a financial contribution and receive a share of the profits, but do not participate in the work of the partnership. Responsibility is only a contribution.

Companies with additional liability

In this case, the liability of the company's participants, compared to an LLC, increases and extends to:

• Own property.
• In addition, they are liable for the debts of the company and co-founders in proportion to their shares.

Although such harsh measures are attractive to investors.

Non-public joint stock companies

Or simply this form in that the entire block of shares of the company is distributed only among the co-founders. That is:

• They cannot participate in the auction.
• But they can be resold among the founders through a regular transaction.
• Decisions on revaluation, issue or reduction in the number of shares are made at the general meeting.

The differences between commercial legal entities and non-profit ones are described in this video:

When filling out various forms/documents in financial institutions and other structures, it is often necessary to indicate the organizational and legal form of the organization in which the person works, studies, etc. Such information is required to be provided when drawing up a payment for services, and when applying for a loan, and in other situations. Therefore, below we will consider in detail what a legal form is, what it is like and how to correctly write it down in documents.

Decoding the concept

The organizational and legal form of a company, institution, firm, etc. (hereinafter OPF) is the 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 assets at its disposal (including property, cash).

In Russia, the name of every 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 business entity in the Russian Federation.

Typology of organizational forms of Russian organizations

Legal persons may belong to one of the following groups:

1. Commercial group. Such organizations are created to obtain material benefits from business and its development.
2. Non-profit 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 management problems.

OPF of business entities that pursue commercial goals:

The most common OPFs of business entities that do not pursue a commercial goal as the main one:

OPF for business entities without opening a legal entity. faces:

Samples of OPF of various types of government institutions:

• State budgetary institution of the XXX region (GBU XXX region);
• State budgetary institution of the locality of XXX (GBU of the city of XXX);
• State budgetary institution (GBU);
• Federal state institution (FGU);
• Regional state institution (OSU);
• Federal state budgetary institution (FGBU);
• State/Municipal state institution (G/M CU);
• Federal state Autonomous educational institution of higher education (FSAOUHE);
• State educational institution of higher/secondary education (GOUV(S)O);
• Municipality preschool educational institution (MDOU);
• State military educational institution of higher professional education (GVOUVPO);
• Federal state institution of health protection (FGUZ);
• Municipality health protection institution (MHI);
• State budgetary institution of art/culture of the XXX region. (GBUK XXX.reg.);
• State institution of art/culture of the locality XXX (GUK XXX);
• etc.

For example, when filling out documents for a loan at Sberbank, the full name of the commercial organization is indicated - “Public Joint Stock Company “Sberbank of the Russian Federation””. In the abbreviated version, you should write it as follows - “Sberbank PJSC”. Until August 2015, the financial and credit institution was an OJSC (Open Joint Stock Company). The change in OPF was caused by changes in domestic legislation and the abolition of the OJSC/CJSC form, and the introduction of PJSC/NAO.

How to write an organizational form in Sberbank

To receive borrowed funds from Sberbank, a client of a financial and credit institution will need to fill out a special form. 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 out the line about the place of work, it is necessary to indicate the organizational legal form of the company/institution.

An example of how to fill out a form at Sberbank to receive borrowed funds

In the presented sample, the applicant for a loan must fill out a line entitled “Name of the organization, including organizational form.” Since he works in the company “Limited Liability Company “ZARYAD””, “LLC” (this is a legal form) and “CHARGE” (this is an individual name) are written in the empty cell.

How to fill out an application for a loan at Sberbank is shown in the illustration:

If a bank client worked at the Petrovsky State University of Physics and Technology, then in the column it would be necessary to write: FSBEI HE PSUFT. In this case, “FSBEI HE” is the OPF, which stands for “Federal State Budgetary Educational Institution of 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 absolutely sure of the correct spelling of the name of your place of work and its organizational form, you can:

• contact the HR department employee and ask how to spell the company name correctly;
• look in the employment contract/ID/pass;
• found on the official website of the company/institution (in the section “About the company”, “Contact information”, etc.).

Filling rules

You should start preparing the document only after you know exactly the information to fill it out. Regardless of what type of form is being prepared (whether it is a form for obtaining a library card at a library or a loan at a bank), the abbreviation OPF of the company/institution is first indicated, then a space is made and the name of the business entity is written.

For ease of entering information, the input line is often divided into cells. This is done so that you can see where the space between words is, and so that each letter is located in its own square. This reduces the risk that when processing the questionnaire, a specialist will not be able to make out its contents (identify the organization) due to the unclear handwriting of the person filling it out.

In the example you can clearly see that each letter is in its own cell. OPF is separated from the company name by an empty box.

In what cases may the ability to write OPF be required?

The most common situations:

• filling out a questionnaire at a medical institution;
• filling out a form when enrolling a child in a school/preschool educational institution, etc.;
• to obtain a consumer loan or for business development;
• when taking out insurance;
• when processing payment orders;
• when concluding supply/sale contracts, etc.

In contact with

Legal entities, along with individuals, are full-fledged subjects of civil legal relations. The legislation provides certain order creation and activities of these entities. As a rule, to create a company, you need to make an appropriate decision, charter, register it, come up with a name, etc.

But despite the tedious and lengthy formal process of creating companies, they are the most popular way of combining individuals and their contributions.

Individuals, when creating companies, primarily pursue specific goals. It is these goals that predetermine the organizational and legal form of companies.

Exists two main types of legal entities:

1. Commercial.
2. Non-profit.

Why is such a classification needed?

The basis classification of legal entities - the purpose of their activities. It is primarily necessary to determine the differences in the areas of their activities.

In particular, commercial organizations can be characterized as legal entities whose purpose is considered to be acquisition of certain income. A non-profit organization is a legal entity whose purpose is not considered to be the acquisition of income, and the income received is not distributed among its participants.

It is on the basis of this classification that the legislation provides certain regulation and the characteristics of a particular type of legal entity. For example, a commercial company must have a business name. This requirement does not apply to a non-profit organization.

Or non-profit organizations can engage in entrepreneurial activities only in exceptional cases, and a commercial one, in turn, cannot carry out activities for non-commercial purposes (social, religious, etc.).

Legal form and characteristics of a commercial organization

As already mentioned, the main goal of such companies is considered to be receiving a certain income.

Business partnerships

These commercial organizations have a certain authorized capital, divided into shares.

Business partnerships, in turn, are full or faith based. And there are economic societies joint stock And with limited liability.

Each of the above types of companies has its own characteristics.

The characteristic features of a general partnership are that the participants bear full responsibility to creditors for its activities. Thus, due to the activities of the company, its participants may lose their own property. This - the most risky type of organization.

But a more risky type of organizational and legal form is a partnership in faith. Here, in addition to the participants, there are also several investors who are not involved in the company’s activities, but at the same time bear all possible risks of losing their deposit due to the company’s activities.

It is precisely because of the high level of risk that the above organizational and legal forms not popular among citizens. JSC and LLC are considered more popular. These two types of companies are very similar to each other.

LLC and OJSC

OOO- a society in which each participant has a certain share and bears the risk of losing exclusively this share. Thus, the participant does not bear any responsibility for the activities carried out by the company, and, accordingly, there is no risk of losing his property.

The same can be said about JSC. Only in this case the participant owns a certain number of shares. There are joint stock companies public And closed. In a closed joint stock company, shares are distributed among its founders or among persons whose circle has been determined in advance, while public joint stock companies have the public right to place shares.

Production cooperative

The following organizational and legal form is production cooperative- a voluntary association of individuals in order to achieve certain production or other goals. At the same time, the peculiarity of cooperatives is that they are based on the personal labor or other participation of citizens.

Peasant or farm enterprise

The new organizational and legal form is peasant (farm) economy. In this case, the company is created by citizens for the purpose of carrying out agricultural activities.

Municipal and state unitary enterprises

Special organizational and legal form – municipal and state unitary enterprises. They have no ownership rights to the property attached to them.

Of course, everyone chooses the type of organization that best suits their needs and requirements, because civil legislation provides a similar opportunity.

The main purpose of such organizations is not to generate income. People unite in non-profit organizations to pursue religious, legal, cultural goals, etc.

These legal entities may be created as cooperatives, social organizations or movements. Various associations and unions, religious organizations, partnerships of real estate owners, Cossack societies, communities of small peoples, public law companies, bar associations, foundations, institutions, etc. are also considered non-profit.

The main goals of the activities of these organizations are provided for in their charters. At the same time, the organization must strictly adhere to the goals and areas of activity that were recorded in this document.

The main characteristic feature of such companies is that they can have unlimited number of participants. The more members a non-profit organization has, the stronger it is considered.

Moreover, each of the participants, in fact, can participate in the process of managing the company. In particular, all participants have full rights to participate and vote in the general meeting.

Of course, the charter of organizations provides for the entire range of powers of the general meeting of participants, but, as a rule, it is quite broad and includes the main important issues regarding the management of the organization.

It is also necessary to take into account the fact that it is with the help of this organizational and legal form that citizens exercise their constitutional right to association.

Today, not only political parties that unite the political views of citizens, but also non-profit organizations whose activities are aimed at protecting the rights and legitimate interests of citizens are especially popular.

Activities without the formation of a legal entity

Entrepreneurial activities can also be carried out without forming a legal entity.

One such method is registration as an individual entrepreneur. An individual entrepreneur is a full-fledged subject of civil legal relations. Any individual who has reached the age of majority can act as an individual entrepreneur. To do this, it is enough to obtain state registration.

A feature of individual entrepreneurship is that the individual entrepreneur is responsible for all of his property. This - the only drawback, since if an individual entrepreneur has debt, he may also lose the property that was acquired as an individual, i.e. at a time when the citizen was not engaged in business, and the property was acquired at the expense of his personal funds (salary, savings, etc.).

But an individual entrepreneur can freely engage in almost any business activity; this does not require a charter or any other document, as is necessary in the case of registration of a legal entity.

Another form of entrepreneurship without creating a company is branches and representative offices. The branch carries out all the functions of a legal entity, and the representative office is the representation and protection of the rights and legitimate interests of the company.

From the above we can conclude that the current legislation gives great opportunities conducting both entrepreneurial and commercial as well as non-profit activities. Everyone has the opportunity to choose the organizational and legal form of activity that fully meets the requirements and capabilities.

The choice of ownership form is discussed in this video.

The concept of an enterprise, its characteristics

An enterprise is an independently operating entity created (established) in accordance with current legislation to produce products, perform work or provide 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 characteristics:

• 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 transactions on its own behalf and has the right to enter into all types of civil contracts with legal entities and individuals;
• the enterprise has the right to be a plaintiff and defendant in court;
• the enterprise must have an independent balance sheet and promptly submit reports established by government agencies;
• the enterprise must have its own name containing an indication of its organizational and legal form.

Enterprises can be classified according to many criteria:

• according to the purpose of the finished product, enterprises are divided into those producing means of production and those producing consumer goods;
• on the basis of technological commonality, an enterprise with continuous and discrete production processes is distinguished;
• Based on size, enterprises are divided into large, medium and small;
• Based on specialization and scale of production of similar products, enterprises are divided into specialized, diversified and combined.
• By type of production process, enterprises are divided into enterprises with a single type of production, serial, mass, and pilot.
• Based on the characteristics of activity, industrial enterprises, trade enterprises, transport enterprises and others are distinguished.
• According to the form of ownership, a distinction is made between private enterprises, collective enterprises, state enterprises, municipal enterprises and joint enterprises (enterprises with foreign investment).

Organizational forms of enterprises

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

Business partnerships and societies:

• 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 activity and are liable for its obligations with the property belonging to them, i.e. Unlimited liability applies to the participants of the general partnership. A participant in a general partnership who is not its founder is liable on an equal basis with other participants for obligations that arose before his entry into the partnership. A participant who has left the partnership is liable for the obligations of the partnership that arose before the moment of his withdrawal, equally with the remaining participants, for 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.

Partnership of faith. 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 participant-investors (commandists) who bear the risk of losses within the limits of their contributions and do not take part in the implementation of the partnership’s entrepreneurial activity. activities.

Limited Liability Company. This 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. Participants in a limited liability company bear the risk of losses associated with the activities of the company to the extent of the value of their contributions.

Company with additional liability. A special feature of such a company is that its participants bear subsidiary liability for the company’s obligations in the same multiple of the value of their contributions. All other provisions of the Civil Code of the Russian Federation on limited liability companies can be applied to a company with additional liability.

Joint-Stock Company. It is recognized as a company whose authorized capital is divided into a certain number of shares. The participants of the company are not liable for its obligations and bear the risk of losses associated with the activities of the company, within the limits of the value of the shares they own. A joint stock company, the participants of which 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 under the conditions established by law. A joint stock company, the shares of which are distributed only among its founders or other predetermined circle of persons, is recognized as a closed joint stock company. Such a company does not have the right to conduct an open subscription for shares issued by it.

Features of the functioning of joint stock companies are as follows:

• they use an effective way to mobilize financial resources;
• dispersion of risk, because each shareholder risks losing only the money he spent on purchasing shares;
• participation of shareholders in the management of the company;
• shareholders' right to receive income (dividend);
• additional opportunities for staff incentives.

Production cooperatives. This is a voluntary association of citizens on the basis of membership for joint production or other economic activities based on their personal labor or other participation and the association of property shares by its members (participants). 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 vested 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, units). 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 the right of 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 owner’s property assigned to it within the limits established by law, in accordance with the goals of its activities, the owner’s tasks and the purpose of the property.

The right of economic management is broader 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 creating and liquidating enterprises

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

• application for registration of an enterprise, drawn up in any form and signed
• founders of the enterprise;
• constituent agreement on the establishment of an 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 state duty;
• a document confirming the agreement of the antimonopoly authority to create an enterprise.

The constituent agreement 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 the authorized capital, the procedure and method for making contributions by the founders to the authorized capital.

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

For certain 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 of the necessary documents, or within thirty calendar days from the postal date indicated in the receipt for payment of the constituent documents. State registration of an enterprise may be refused if the submitted documents do not comply with the law. The decision to refuse state registration can be appealed in court.

Termination of an enterprise's activities can be carried out in the following cases:

• by decision of the founders;
• due to 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;
• if the court invalidates the registration of an enterprise due to violations of the law or other legal acts committed during its creation, if these violations are irreparable;
• by a court decision, in case of carrying out activities without proper permission (license) or activities prohibited by law, or with repeated or gross violation of the law or other legal acts;
• in the event that an enterprise is declared insolvent (bankrupt) if it is unable to satisfy the claims of creditors.

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