What does legal form mean? Status, types and organizational and legal forms of legal entities

The concept of the enterprise, its features

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:

according to the purpose of the finished product, 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.
according to the types of production process, enterprises are divided into enterprises with a single type of production, serial, mass, experimental.
on the grounds of activity, industrial enterprises, trade, transport and others are distinguished.
according to the forms of ownership, private enterprises, collective, state, municipal and joint enterprises (enterprises with foreign investments) are distinguished.

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 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 of entrepreneurial activities by the partnership. activities.

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, within 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 an effective way to mobilize 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 joint production or other economic activities based on their personal labor or other participation and the association of its members (participants) of property shares. 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 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 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 of a 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 foundation 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 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 of the necessary documents, or within thirty calendar days from the date of posting indicated in the receipt for 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.

When entrepreneurs choose the organizational and legal form of their enterprise, most often they create an LLC or register an individual entrepreneur. But there are other options as well. How to choose the right form for a new organization in 2018.

Read our article:

What is meant by the legal form of a legal entity

To a person who rarely encounters legal terminology, the expression "organizational and legal form of an enterprise" may seem cumbersome and awkward. Such an expression, he thinks, refers to large enterprises that have some special status. But we can talk about the usual LLC. So what is it?

The organizational and legal form of an enterprise is the legal foundation of entrepreneurial activity. This is a system that:

determines who and how will lead the organization;
establishes limits of liability;
predetermines the rules for making transactions and other aspects of economic activity.

For example, in an LLC or JSC, a general meeting of owners manages the business. Management issues are decided by the CEO - within the framework of the powers that are defined in the law and the charter. In particular, the meeting must agree to certain transactions. And in a simple partnership, each of the participants in the organization has the right to conduct business, unless otherwise specified during its creation.

commercial and non-commercial - by the purpose of creation ();
unitary and corporate - according to the method of management ().

Before registering a company, the founders decide what it is created for - for profit or for other purposes. If the choice is in favor of the financial component, then the organization will be classified as commercial. And if the main purpose of the activity is not to make a profit, then the choice must be made from the list of non-commercial forms.

What types of organizational and legal forms of enterprises are identified in the law

Let us analyze into what organizational and legal forms the law divides organizations.

What organizational forms are non-profit

consumer cooperative. This is a voluntary association of people and their property for the implementation of joint projects. They are quite common: for example, these are GSK, ZhSK, OVS.
Public and religious organizations. They are an association of citizens in order to satisfy spiritual or other needs that are not related to the financial side of life (political, for example).
Funds. Such an organization exists on voluntary contributions from citizens and legal entities and has no membership. They are created to achieve socially useful goals: educational, charitable, cultural and others.
Association of property owners. TSN is based on an association of owners of apartments, dachas, land plots, and other real estate, which TSN members jointly use.
Associations (unions). They are created to achieve the common goals of citizens or legal entities.
institutions. The owner chooses such a form for the implementation of non-commercial functions, and he also finances the organization. At the same time, an institution is the only type of non-profit organization that has property on the basis of the right of operational management.
There are other, less common organizational and legal forms of enterprises: for example, Cossack societies or small communities of indigenous peoples of the peoples of the Russian Federation.

Organizational and legal forms of commercial enterprises: what is it

Commercial forms:

Business partnerships. There are both general partnerships and faith-based ones. They differ from each other in the degree of responsibility of the participants. The form is not very popular.
production cooperatives. This is a voluntary association of citizens based on membership and share contributions.
Business partnerships. Their work is regulated by a separate. A very rare form.
Peasant economy. An enterprise that has such an organizational and legal form is an association of citizens for agriculture. It is based on their personal participation in business and property contributions.
Economic companies. This is the most popular option for commercial organizations. They are presented in the form of limited liability companies (LLC) and joint-stock companies (JSC).

If a citizen wants to engage in commercial activities, but without forming a legal entity, he has the right to register an individual entrepreneur. This is another popular form of doing business. In the All-Russian classifier of organizational and legal forms (OKOP), the IP has its own number - 50102.

What you need to know about LLC

For enterprises in Russia, LLC is the most common organizational and legal form. Such companies:

belong to business companies
conduct business activities,
bring profit.

The capital of LLC is formed by the contributions of the participants, divided into shares. This form of business organization is suitable for entrepreneurs who, for one reason or another, are not satisfied with the status of an individual entrepreneur. LLC can be quickly created. This form requires less maintenance costs than AO.

What are the main features of AO

JSC is the second most popular organizational and legal form of a legal entity. The capital of the organization is divided into a certain number of shares. JSCs are divided into public (PJSC) and non-public (NJSC). The main difference between them is that in PJSC shares can be freely alienated, in accordance with securities laws.

What are the pros and cons of IP

The main advantages of the IP status:

Quick registration.
Low stamp duty.
Fewer fines compared to legal entities.

The main disadvantage of the IP status is that the entrepreneur is liable for obligations with all his property.

How to choose a form of enterprise for your business

Before choosing the legal form for your enterprise, the manager needs to answer the following questions:

How will the company be financed - will it require an investor?
Are there any plans to hire staff?
What is the expected monthly and annual turnover from the business?
Which payment is preferable - cash or non-cash?
Is it possible to sell the business?

If we are talking about the most common types of business, then entrepreneurs most often choose between the status of an individual entrepreneur and an LLC:

IP registration is faster and easier, and fines are much less. But the citizen will have to answer with all his property.
LLCs are convenient for those who open a joint business. The authorized capital is divided into shares, which depend on the size of the participants' contributions. The LLC is not liable for the obligations of the founders, and the founders are not liable for the obligations of the LLC (with the exception of cases of subsidiary liability, which are provided for in the law - for example, in case of bankruptcy). But you will have to pay maximum fines, and maintaining an LLC requires funds.

The type of business organization you choose depends on:

financial expenses,
the amount of liability
limits of authority of governing bodies and much more.

PLAN

Introduction. The essence of organizational and legal forms.

Organizational and legal forms of organizations (OPF):

Legislative acts of the OPF.
OPF classification.
OPF features. Advantages and disadvantages.

The role of the choice of the BPF in the activities of the organization.

Bibliography.

Introduction

The organizational legal form of an organization is called the form of an economic entity, which fixes the method of fixing and using property by an economic entity and its legal status and goals of activity arising from this. Business entities include any legal entities, as well as organizations operating without forming a legal entity, and individual entrepreneurs.

The existence of an OPF gives the entrepreneur the opportunity to identify and consolidate:

entrepreneur status;

determine the organizational and legal unity of the company (the company's management bodies, the boundaries of their legal capacity);

and the mechanism of property liability, which in turn is a mechanism of control by the state and an instrument of influence.

Each country has its own organizational and legal forms of doing business, which have clear characteristics and strictly enforced requirements.

The need to create an OPF and the mandatory registration of individuals and legal entities is associated with the existence of a large number of informal and underground businesses: "underground production", entrepreneurship that does not meet standards, avoids paying taxes, piracy of the brand, etc.

The need to choose an OPF arises whenever:

creation of a new enterprise;

transforming an existing one.

The choice of OPF is a long-term solution and changing the form, as a rule, is associated with serious organizational costs, material and financial losses, loss of suppliers and customers. The reasons for changing the OPF can be: a change in legislation, or a change in the size and volume of production of the company.

Organizational and legal forms of organizations.

Legislative acts of the OPF.

There are the following legislative acts regulating the creation, requirements, liability, reorganization and liquidation of OPF: the Civil Code of the Russian Federation, the All-Russian Classification of Legal Forms, the Federal Laws "On Limited Liability Companies", "On Joint Stock Companies", etc.

Any enterprise as a legal entity in accordance with the Civil Code of the Russian Federation, regardless of the organizational and legal form, has the same rights as other enterprises. The differences lie in the rights of the founders (participants, shareholders) of such enterprises. It is this set of rights of the founder (participant, shareholder) of a legal entity that determines the choice of one or another organizational and legal form of the enterprise.

OPF classification.

The All-Russian OPF classifier identifies the following main classification groups:

legal entities that are commercial organizations;

legal entities that are non-profit organizations;

organizations without the rights of a legal entity;

individual entrepreneurs.

Based on the goals of entrepreneurial activity, business entities that are legal entities are divided into organizations that pursue profit as the main goal of their activities ( commercial organizations ) or do not have profit making as such a goal and do not distribute the profit received among the participants ( non-profit organizations ).

Legal entities that are commercial organizations may be created in the form of economic partnerships and companies, production cooperatives, state and municipal unitary enterprises.

Legal entities that are non-profit organizations may be created in the form of consumer cooperatives, public or religious organizations, institutions, charitable and other foundations, as well as in other forms provided for by law (non-profit partnerships, autonomous non-profit organizations, branches of foreign non-profit non-governmental organizations, etc.). d.).

To business entities that are not legal entities, but have the right to carry out their activities without formation of a legal entity , include mutual investment funds, representative offices, branches and other separate subdivisions of legal entities, peasant (farm) enterprises (since January 1, 2010), as well as simple partnerships.

To individual entrepreneurs include citizens who carry out their activities without forming a legal entity.

Figure 1. presents a diagram of the organizational and legal forms that exist today in the Russian Federation.

Figure 1. Organizational and legal forms of the Russian Federation.

OPF features. Advantages and disadvantages.

Using the diagram shown in Figure 1, we will characterize the existing organizational and legal forms.

I . Commercial organizations - organizations whose main goal is to make a profit and distribute it among the participants. These include:

a) Business partnerships- to commercial organizations in which contributions to the share capital are divided into shares of the founders. A distinction is made between a general partnership and a partnership in faith.

General partnership ( Fri) - a partnership whose participants (general partners) on behalf of the partnership are engaged in entrepreneurial activities and are liable for its obligations not only with their contributions to the share capital of the PT, but also with their property.

Advantages and disadvantages: Participants of the PT must be highly qualified and enjoy mutual trust. If these requirements are met, management has a high efficiency and effectiveness. If participants do not meet these requirements, then there is a high probability of various kinds of negative consequences.

Faith Partnership (TNV) - a partnership in which, along with general partners, there is at least one participant of a different type - a contributor (limited partner), who does not participate in entrepreneurial activities and bears risk only within the limits of his contribution to the share capital of TNV.

Advantages and disadvantages: Management is efficient. General partners must be like-minded, enjoy the trust of investors, have high qualifications and a developed sense of responsibility. Otherwise, there is a high probability of various kinds of negative consequences.

b) Business companies -to commercial organizations in which contributions to the authorized capital are divided into shares of the founders. Exist:

Limited Liability Company (LLC) - an economic company, the participants of which are not liable for its obligations and bear the risk only within the limits of their contributions to the authorized capital. Provides one type of membership - member. It can be an individual or a legal entity (their possible number is from 1 to 50). Governing bodies: general meeting of participants, management. The number of votes by agreement of the participants is specified in the constituent documents (recommendation: in proportion to the share in the authorized capital). Participants bear the risk of losses within the value of their contributions to the authorized capital of the company. The profit allocated for dividends is distributed among the participants in proportion to their shares in the authorized capital. Upon withdrawal, the participant has the right: to receive a share in money, in kind, to transfer part of it or all of it to another person (participants in this have an advantage over third parties).

Advantages and disadvantages: If the number of participants exceeds 15-20, then the sense of ownership and efficiency of management are reduced. An LLC is preferable if the participants do not want to transfer all management rights to a narrow circle of persons. The fact of material liability for obligations within the limits of the company's property reduces the interest for creditors.

Additional Liability Company (ALC) - an economic company, the participants of which jointly and severally bear subsidiary (full) liability for its obligations with their property in the same multiple for all of the value of their contributions to the authorized capital.

Advantages and disadvantages: Responsibility for the obligations of the bankrupt participant is transferred to other participants. ODO is preferable if the participants are highly qualified and trust each other. The high responsibility of the participants contributes to the improvement of the quality of their activities, the growth of trust in them by other organizations.

Open Joint Stock Company (OJSC) - a business company, the authorized capital of which is divided into a certain number of shares, the owners of which can alienate their part without the consent of other shareholders. Shareholders bear risk only to the extent of the value of their shares. Governing bodies: general meeting of shareholders, supervisory board, board (management) headed by the chairman (director). The share of preferred (non-voting) shares must not exceed 25%. Dividend profit is distributed among shareholders in proportion to the number of shares they own.

Advantages and disadvantages: The number of shareholders is not limited. Preferred if it is necessary to make large capital investments (by attracting potential investors to the participants).

Closed Joint Stock Company (CJSC) - a joint-stock company, whose shares are distributed only among its founders or other predetermined circle of persons. Shareholders of a CJSC have a pre-emptive right to acquire shares sold by its other shareholders. Shareholders bear risk only to the extent of the value of their shares.

Advantages and disadvantages: This form is preferable if: participants do not want to entrust management to a narrow circle of qualified employees (or if there are none); Participants want to limit their composition to a predetermined circle of people.

in)Production cooperatives- d voluntary association of citizens on the basis of membership for joint production or other economic activities based on personal labor participation and association of property share contributions by its members (to the cooperative's share fund):

Agricultural artel (collective farm) (SPK) - a cooperative created for the production of agricultural products. It provides for 2 types of membership: a member of a cooperative (works in a cooperative and has the right to vote); associate member (has the right to vote only in certain cases provided for by law).

Advantages and disadvantages: The number of participants is limited only by the lower limit - 5 people. If the number of participants exceeds 15-20, then the sense of ownership decreases. The SPC is preferable if participants do not want to entrust management to a narrow circle of skilled workers (or if there are none). Management is not efficient enough. Each participant, regardless of the size of the contribution, has 1 vote (the risk is not proportional to the contribution).

Fishing artel (collective farm) (RPK) - a cooperative established for the production of fish products. It provides for 2 types of membership: a member of a cooperative (works in a cooperative and has the right to vote); associate member (the right to vote is vested only in certain cases provided for by law).

Cooperative farm (koopkhoz) (SKH) - a cooperative created by the heads of peasant farms and (or) citizens running personal subsidiary plots for joint activities in the production of agricultural products based on personal labor participation and the combination of their property shares (land plots of peasant farms and private household plots remain in their ownership).

G) Unitary enterprises- An enterprise is recognized as a unitary enterprise that is not endowed with the right of ownership of the property assigned to it by the owner. Only state and municipal enterprises can be unitary:

State (state) enterprise (GKP) - a unitary enterprise based on the right of operational management and created on the basis of property that is in federal (state) ownership. A state-owned enterprise is created by decision of the Government of the Russian Federation.

Advantages and disadvantages: The enterprise can receive assistance from the state. However, the management and other employees of the enterprise will not be sufficiently interested in efficient work. PCUs are generally unable to compete with private enterprises.

Municipal enterprise (MP)- a unitary enterprise based on the right of economic management and created on the basis of state or municipal property. It is created by the decision of the authorized state body or local self-government body.

Advantages and disadvantages: similar to GKP.

II . Non-Profit Organizations - organizations that do not pursue the goal of making a profit and do not distribute the profits received among the participants:

Consumer Cooperative (PC) - 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 share contributions by its members. Provides 2 types of membership: member of the cooperative (with the right to vote); associate member (has the right to vote only in certain cases provided for by law).

Public and religious organizations - voluntary association of citizens on the basis of common interests to meet spiritual or other non-material needs. The right to carry out entrepreneurial activities only to achieve the goals of the organization. Participants do not retain ownership of the property transferred to the organization.

Funds - an organization that does not have 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 right to engage in entrepreneurial activities to achieve their goals (including through the creation of economic companies and participation in them).

Institutions - an organization 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.

III . Associations of legal entities - associations (unions) created by legal entities in order to coordinate business activities and protect their property interests. Association members retain their independence and the rights of a legal entity.

The role of the choice of the BPF in the activities of the organization.

When choosing the organizational and legal form of a future enterprise, it is necessary to take into account their features, so as not to later find out that in order to conduct any business transaction or solve a certain problem, it is necessary to re-register the company.

To select the OPF, the following aspects of the future enterprise should be taken into account:

Goals and activities, the possibility of making a profit;

Profit distribution;
Responsibility of founders (participants);
Taxation;
Accounting and reporting;
The minimum size of the property of the organization;
The possibility of participants to receive part of the property of the organization upon exit from it and upon its liquidation;
Type of management and number of enterprises.

Thus, the choice of legal form plays an important role not only in the process of registration of legal entities, but also in the further functioning of enterprises. The convenience of managing an organization, the protection of investments, the confidentiality of information about the founders, and much more directly depend on the correct selection of the legal form. Organizational - legal forms enterprises (4)Abstract >> Economic theory

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

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

Meanwhile, decoding OPF may have another meaning - economic, namely: main production assets. What"main production assets"? In the science "Economics of the enterprise", OPF is means of labor involved in the production process for a long time and retaining their natural form. The main production assets of the enterprise include: buildings, structures and facilities, communication and power lines, machinery, vehicles and equipment, tools, inventory, etc. (these are the main types of OPF, as fixed production assets). Insofar as OPF in this context, this is an economic concept, and does not affect the main topic of our site - the state registration of non-profit organizations of various organizational and legal forms, those who are important to get more complete information on the topic of the main production assets of the enterprise, we dare to send to the information resource of economic topics. :)

verbatim decoding OPF contains no definition what is the legal form. Strange as it may seem, the main current Russian legislation with the Civil Code at the 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 Legal Forms OK 028-2012. According to him, " organizational-legal form means a way of securing (forming) and using property by an organization and its legal status and business goals arising from this. "Well, now everything is clear, isn't it? :)

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

The organizational and legal form (OPF) is abbreviated letter abbreviation or 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 activity), as well as characterizing the assignment of this organization to one of the regimes provided for by law fixing and use of property, activities and procedures for managing the organization.

Types of OPF

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

The main types of OPF of commercial enterprises and organizations:

IP - individual entrepreneur

LLC - Limited Liability Company

ALC - additional liability company

OJSC - open joint stock company

CJSC - closed joint stock company

PC - production cooperative

KFH - peasant (farm) economy

SUE - state unitary enterprise

The main types of OPF of non-profit organizations (OPF of NPOs):

PC - consumer cooperative

NGO - public organization

OD - social movement

ANO is an autonomous non-profit organization

SNT - horticultural non-profit partnership

DNP - dacha non-profit partnership

HOA - homeowners association

Of course, the whole range of organizational and legal forms is wider. Here we have deciphered the OPF of the most common types. We hope that you liked this article and that you have learned all the information on the topic " decoding 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 the OKOPF of your organization, please look in the OPF classifier located at the following link:

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

Sincerely,

staff of the Center for Registration of Non-Commercial Organizations of St. Petersburg and Leningrad Region

The article was published in the collection of scientific works of VNIETUSH "Land and agrarian reforms in Russia: problems and experience", 1998

The Civil Code (CC) of the Russian Federation provides for various organizations. With the exception of peasant (farmer) farms (KFH), they have the status of organizational and legal forms (OPF) or their varieties.

These organizations differ from each other in a number of parameters, the most significant of which relate to the area of their management (features of managerial decision-making, the procedure for forming management bodies, the degree of responsibility, etc.). Practice shows that the above differences require a selective approach to the choice of BPF. From this it follows that the correct choice of BPF is one of the ways to increase production efficiency.

In developed countries, this problem is given serious attention. For example, German scientists K. Boehme and D. Shpaar believe that “Each legal form of agricultural enterprises has advantages and disadvantages. Maximizing the advantages and minimizing the disadvantages is a decisive condition for the future of all legal forms of business.” It should be noted that the developments of Western scientists in this area are not suitable for use in Russia. This is explained by the difference in tax systems, the discrepancy between the types and characteristics of the OPF.

As experience shows, managers and specialists of Russian farms are aware of the need for a well-founded choice of the enterprise's OPF. At the same time, science and practice have not yet accumulated sufficient experience in this important issue. The following facts serve as clear confirmation of this: in the Moscow region, most agricultural enterprises are closed joint-stock companies (CJSC); in recent years, in the Oryol region, mainly TNV - limited partnerships have been created, and in the Nizhny Novgorod region - the formation of LLC - limited liability companies.

A survey conducted by us in 23 agricultural enterprises of the Moscow and Ryazan regions showed that their leaders do not have a sufficient understanding of the OPF provided for by the Civil Code of the Russian Federation. In general, from the analysis of conversations with farm management, it follows that the current template approach to the selection of fixed assets is based on 2 reasons: the lack of information and reference materials that would allow farm managers to study the features of various organizational and legal forms and conduct their comparative analysis; the lack of recommendations on the choice of BPF depending on the specific circumstances.

Almost all the interviewed managers have the Civil Code of the Russian Federation and other legislative acts from which they can obtain information on the OPF. At the same time, managers note that they do not have time for a qualitative study of not only these documents, but also other important legal issues. They explain this by the lack of conditions for efficient management. Managers are "stuck by turnover" due to the fact that they have to solve daily problems of survival. In addition, according to the leaders, the information on the BPF in the Civil Code of the Russian Federation is not presented clearly enough, which makes it difficult to master it.

Thus, today the practice needs information and reference and methodological developments that would help farm managers: to study the features of the BPF; to make an objective choice of the OPF. This material has been prepared with the aim of providing practical assistance to the management of enterprises in solving these two problems.

The implementation of the first task was carried out as follows: according to the wishes of the leaders, several versions of information and reference materials were developed; then their expert assessment was carried out by experienced employees of the management of farms; at the final stage, the material was finalized taking into account the comments of experts, agreed with a lawyer who knows the practice of reorganizing enterprises.

For ease of perception, the prepared material is formulated in schematic and tabular forms. So, in fig. 1 gives the structure of organizational and legal forms. A preliminary acquaintance with this scheme, according to the leaders, gives them the opportunity to immediately get a general idea of the organizational and legal forms.

Table 1 formulates the definitions of organizational and legal forms. And table 2 contains information characterizing the main provisions of the OPF: types of membership, existing restrictions, constituent and other documents required for registration, bodies and basic principles of management, the degree of responsibility of participants for the obligations of the enterprise, the nature of the distribution of profits based on the results of economic activity, the procedure for exiting a participant and calculations with them, positive and negative sides. Experience has shown that the presence of the specified information and reference material allows managers to sufficiently study the features of the BPF, and provides significant assistance in their selection.

The second task - preparation of proposals for the choice of OPF - was solved on the basis of an analysis of the characteristics of various organizational and legal forms, surveys of managers and specialists of farms, and a study of the preliminary results of the work of a number of reorganized enterprises in the Moscow and Ryazan regions. As a result, it was found that the main role in the choice of BPF belongs to the factors that determine the effectiveness of management. These include: features of the leader (the degree of compliance with the requirements of the position, the level of confidence in him on the part of the participants); the ratio of the level of qualification of the head and other employees of management; characteristics of participants (number, relationships, share of employees in the farm); parameters of the enterprise (the number of employees, the area of agricultural land, the compactness of the territory and location of facilities, the state of the economy), the level of development of the production base (production, processing, storage), the availability of reliable and efficient sales channels, the degree of production risk, the need to increase confidence on the part of creditors, availability of choice for participants, etc.; features of state policy in the field of agriculture (the presence of tax incentives currently stimulates the creation of peasant farms).

In some regions, in particular Oryol, financial (including gratuitous and concessional lending) and organizational support is provided to consumer cooperatives, which also contributes to an increase in their number.

Table 1. The structure of organizational and legal forms provided for by the Civil Code of the Russian Federation

Name of OPF	Short title	Definition
Commercial organizations		Organizations whose main goal is to make a profit and distribute it among the participants
Business partnerships		Commercial organizations in which contributions to the share capital are divided into shares of the founders
General partnership	Fri	A partnership whose participants (general partners) on behalf of the partnership are engaged in entrepreneurial activities and are liable for its obligations not only with their contributions to the share capital of the PT, but also with their property
Faith partnership	TNV	A partnership in which, along with general partners, there is at least one participant of a different type - a contributor (limited partner), who does not participate in entrepreneurial activities and bears risk only within the limits of his contribution to the share capital of TNV
Business companies		Commercial organizations in which contributions to the authorized capital are divided into shares of the founders
Limited Liability Company	OOO	A business company, the participants of which are not liable for its obligations and bear the risk only within the limits of their contributions to the authorized capital of the LLC
Additional Liability Company	ODO	A business company, the participants of which jointly and severally bear subsidiary (full) liability for its obligations with their property in the same multiple for all of the value of their contributions to the authorized capital of the ALC
Public corporation	JSC	A business company, the authorized capital of which is divided into a certain number of shares, the owners of which can alienate their part without the consent of other shareholders. Shareholders bear risk only to the extent of the value of their shares
Closed Joint Stock Company	Company	A joint-stock company whose shares are distributed only among its founders or other predetermined circle of persons. Shareholders of a CJSC have a pre-emptive right to acquire shares sold by its other shareholders. Shareholders bear risk only to the extent of the value of their shares
Subsidiary business company* (subtype of business company, not OPF)	DRL	A business company is recognized as a subsidiary if the decisions it makes, due to one circumstance or another, are determined by another business company or partnership (predominant participation in the authorized capital, according to an agreement or otherwise)
Dependent economic company* (a subtype of a business company, not an OPF)	ZHO	A business company is recognized as dependent if another company has more than 20% of the voting shares of a joint-stock company or more than 20% of the authorized capital of a limited liability company (LLC)
Production cooperatives		Voluntary association of citizens on the basis of membership for joint production or other economic activities based on personal labor participation and association by its members of property share contributions (to the cooperative's share fund)
Agricultural artel (collective farm)	SPK	A cooperative created for the production of agricultural products. It provides for 2 types of membership: a member of a cooperative (works in a cooperative and has the right to vote); associate member (has the right to vote only in certain cases provided for by law)
Fishing artel (collective farm)	PKK	A cooperative established for the production of fish products. It provides for 2 types of membership: a member of a cooperative (works in a cooperative and has the right to vote); associate member (the right to vote is vested only in certain cases provided for by law)
cooperative economy (koopkhoz)	SKH	A cooperative created by the heads of peasant farms and (or) citizens running personal subsidiary farms for joint activities in the production of agricultural products based on personal labor participation and the combination of their property shares (land plots of peasant farms and private household plots remain in their ownership)
Unitary enterprises		A unitary enterprise is recognized as an enterprise that is not endowed with the right of ownership of the property assigned to it by the owner. Only state and municipal enterprises can be unitary
State (state) enterprise	GKP	A unitary enterprise based on the right of operational management and created on the basis of property that is in federal (state) ownership. A state-owned enterprise is created by decision of the Government of the Russian Federation
municipal enterprise	MP	A unitary enterprise based on the right of economic management and created on the basis of state or municipal property. It is created by decision of the authorized state body or local self-government body
Peasant (farm) economy* (not an OPF)	KFH	The legal form of the organization of agricultural production, the head of which, from the moment of its state registration, is recognized as an individual entrepreneur, is vested with the right to make all decisions on its management, and bears full responsibility for its obligations. Within the framework of the KFH, its members unite their property, take part in its activities by personal labor. For the obligations of the KFH, its members are liable within the limits of their contributions
Non-Profit Organizations		Organizations that do not pursue the goal of making a profit and do not distribute the profits received among the participants
consumer cooperative	PC	Voluntary association of citizens and legal entities on the basis of membership in order to meet the material and other needs of participants, carried out by combining property shares by its members. Provides 2 types of membership: member of the cooperative (with the right to vote); associate member (has the right to vote only in certain cases provided for by law)
Public and religious organizations		Voluntary association of citizens on the basis of common interests to meet spiritual or other non-material needs. The right to carry out entrepreneurial activities only to achieve the goals of the organization. Participants do not retain ownership of the property transferred to the organization
Funds		An organization that does not have 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 right to engage in entrepreneurial activities to achieve their goals (including through the creation of business companies and participation in them)
Institutions		An organization 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
Associations of legal entities		Associations (unions) created by legal entities in order to coordinate business activities and protect their property interests. Members of the association retain their independence and the rights of a legal entity

Table 2. The main characteristics of the organizational and legal forms provided for by the Civil Code of the Russian Federation

Types of OPF	Membership types, restrictions	Registration documents	Control	Responsibility	Profit	Output	Advantages and disadvantages
OOO		Charter, memorandum of association, minutes of the organizational meeting, application for registration	Governing bodies: general meeting of participants, management. The number of votes by agreement of the participants is specified in the constituent documents (recommendation: in proportion to the share in the authorized capital).	Participants bear the risk of losses within the value of their contributions to the authorized capital of the company.		Upon withdrawal, the participant has the right: to receive a share in money, in kind, to transfer part of it or all of it to another person (participants in this have an advantage over third parties).	If the number of participants exceeds 15-20, then the feeling of ownership and efficiency of management decreases. LLC is preferable if the participants do not want to transfer all management rights to a narrow circle of people.
ODO	Provides one type of membership - member. It can be an individual or a legal entity (their possible number is from 1 to 50). Another company cannot be the only member if it consists of 1 person.	Charter, memorandum of association, minutes of the organizational meeting, application for registration	Governing bodies: general meeting of participants, management. The number of votes of a participant is proportional to the share of his contribution to the authorized capital (unless otherwise provided).	Participants are jointly and severally liable with their property in an equal for all multiples of the value of their contributions. Responsibility for the obligations of the bankrupt participant is transferred to other participants.	The profit allocated for dividends is distributed among the participants in proportion to their shares in the authorized capital.	When leaving the ALC, the participant has the right: to receive his share in money, in kind, to transfer part of it or all of it to another participant (participants in this have a preemptive right over third parties).	The number of participants will be established by law. ODO is preferable if the participants are highly qualified and trust each other. The high responsibility of the participants contributes to the improvement of the quality of their activities, the growth of trust in them by other organizations
Company	One type of membership is a shareholder. It can be an individual or a legal entity (the number is not limited). Another company cannot be the sole shareholder if it consists of 1 person. Shares are distributed only among the founders or a predetermined circle of persons.					In order to “leave” a CJSC, a shareholder sells his shares to the company or its shareholders. A shareholder leaving for the creation of a peasant farm is allocated a land plot and property in accordance with the charter.	This form is preferable if: participants do not want to entrust management to a narrow circle of qualified employees (or if there are none); Participants want to limit their composition to a predetermined circle of people
JSC	One type of membership is a shareholder. It can be an individual or a legal entity (the number is not limited). Another economic company cannot be the sole shareholder if it consists of 1 person.	Charter, memorandum of association, application for registration	Governing bodies: general meeting of shareholders, supervisory board, board (management) headed by the chairman (director). The share of preferred (non-voting) shares must not exceed 25%.	Shareholders are liable to the extent of the value of their shares.	Dividend profit is distributed among shareholders in proportion to the number of shares they own.	In order to "leave" the OJSC, the shareholder sells all his shares to any person. A shareholder leaving for the creation of a peasant farm is allocated a land plot and property in accordance with the charter.	The number of shareholders is not limited. In agriculture, OJSCs proved to be inefficient. Preferred if it is necessary to make large capital investments (by attracting potential investors to the participants).
DRL	Participants can be individuals and legal entities (partnerships, companies). DHO does not have the right to independently determine its decisions, as it depends on another economic (main or parent) company, partnership.	Charter, memorandum of association, application for registration		The participant (main or parent company) is liable for the debts of the DHO, if they arose due to his fault. DHO is not liable for the participant's debts.	The profit allocated for dividends is distributed among the participants in proportion to their shares in the authorized capital.		DHO is not liable for the debts of the main (parent) company (partnership). However, DRL depends on the main one.
ZHO	Participants can be individuals and legal entities (companies). A business company (JSC or LLC) is recognized as dependent if: more than 20% of the voting shares of the JSC or more than 20% of the charter capital of the LLC belongs to another, the so-called. dominant or participating society. The number of participants is not limited.	Charter, memorandum of association, application for registration.	Governing bodies: meeting of participants, board, chairman.	The Participant is liable within the limits of the value of his shares or stake in the charter capital of the WCO.	Profit allocated to dividends is distributed among the participants in proportion to the number of shares they own or shares in the authorized capital.	In accordance with the constituent documents, depending on the type of OPF.	ZHO is not liable for the debts of the dominant participant (JSC, which owns more than 20% of voting shares or more than 20% of the authorized capital of LLC). However, the WCO depends on the prevailing society.
TNV (faith partnership)	There are two types of membership - full fellow and contributor. General partners can be individual entrepreneurs (IP) and (or) commercial organizations. Contributors can be citizens and legal entities. There must be at least 1 general partner and 1 contributor in TNV. You can only be a general partner in one partnership. The number of general partners and contributors is not limited.	Memorandum of association, minutes of the organizational meeting, applications from general partners (they become individual entrepreneurs), application for registration of TNV	Governing bodies: meeting of general partners, authorized (director) TNV. The number of votes of general partners, as agreed by the parties, is stipulated in the memorandum of association (recommendation: in proportion to shares in the share capital).	General partners are liable with all their property, investors - the risk of losses in the amount of the value of their contributions to the share capital.	Profit allocated to dividends is distributed among general partners and investors in proportion to their shares in the share capital. First of all, dividends are paid to investors. The amount of dividend per unit of contribution for general partners cannot be higher than for investors.	When leaving the TNV, the general partner receives a share in the share capital, and the investor receives the value of his contribution. A general partner has the right: to transfer part of the share or all of it to another participant (to a third party - with the consent of the general partners). the depositor does not need such consent.	Management is efficient. General partners must be like-minded, enjoy the trust of investors, have high qualifications and a developed sense of responsibility. Otherwise, there is a high probability of various kinds of negative consequences.
Fri (general partnership)	One kind of membership is a full fellow. They can be individual entrepreneurs (IP) and (or) commercial organizations. A person can only be a member of one PT. The number of participants is at least two.	Memorandum of association, minutes of the organizational meeting, applications for IP and registration of PT.	Governing bodies: meeting of participants, authorized (if provided). Each participant has the right to represent the partnership, has 1 vote, and the decision is considered adopted if approved by all participants (unless otherwise specified in the UD)	Participants jointly and severally bear subsidiary liability with their property for the obligations of the PT (including those who are not the founders).	The profit allocated for dividends is distributed among general partners in proportion to their shares in the share capital.	When leaving the PT, the participant has the right: to receive the value of his share in the UK (in kind - by agreement), to transfer part or all of it to another participant (to a third party - with the consent of the other general partners).	Participants must be highly qualified, enjoy mutual trust. If these requirements are met, management has a high efficiency and effectiveness. If participants do not meet these requirements, then there is a high probability of various kinds of negative consequences.
SPK	There are two types of membership - a member and an associate member (they can only be individuals). The minimum number of members of the SEC is 5 people.		Governing bodies: general meeting of members; supervisory board (elected if the number of members is at least 50); board (or chairman). Associate members have the right to vote only in certain cases. Each member of the cooperative has 1 vote.	The cooperative is liable for its obligations with all its property. Members of the cooperative bear subsidiary liability for the obligations of the cooperative in the amount provided for by the charter of the cooperative, but not less than 0.5% of the mandatory share.	The profit distributed among the participants is divided into 2 parts: dividends paid in proportion to the contributions of associate members and additional shares of members; cooperative payments issued to members in proportion to labor participation.	When leaving the SEC, the participant has the right: to receive the value of his share contribution in money, in kind, to transfer part or all of it to another Participant (to a third party - with the consent of the other participants).	The number of participants is limited only by the lower limit - 5 people. If the number of participants exceeds 15-20, then the sense of ownership decreases. The SPC is preferable if participants do not want to entrust management to a narrow circle of skilled workers (or if there are none). Management is not efficient enough. Each participant, regardless of the size of the contribution, has 1 vote (the risk is not proportional to the contribution).
OSPC (serving agricultural consumer cooperative)	Two types of membership - a member and an associate member (they can be individuals and legal entities). The minimum number of PSUC members is 5 citizens or 2 legal entities.	Charter, minutes of the organizational meeting, application for registration.	Governing bodies: general meeting of members, supervisory board, board (or chairman). Associate members have the right to vote only in certain cases. Each member of the cooperative has 1 vote.	The cooperative is liable for its obligations with all its property. Members of the cooperative are obliged to repay the losses by making additional contributions.	The income distributed among the participants is divided into 2 parts: dividends paid in proportion to the contributions of associate members and additional shares of members; cooperative payments issued to members in proportion to their use of the main types of services of the cooperative (the charter may provide otherwise)	When withdrawing from the OSKK, the participant has the right: to receive the value of his share contribution in money, in kind, to transfer part or all of it to another participant (to a third party - with the consent of the other Participants).	The number of participants is limited only by the lower limit - 5 people or 2 legal entities. If the number of participants exceeds 15-20, then the sense of ownership decreases. The OSBK is preferable if participants do not want to entrust management to a narrow circle of skilled workers (or if there are none). Management is not efficient enough. Each participant, regardless of the size of the contribution, has 1 vote (the risk is not proportional to the contribution).
KFH peasant (farm) economy	Two types of membership - the head and a member of the KFH (maybe one - the head of the KFH). The number of members is not limited.	An application for registration of a peasant farm, an application for the allocation of a land plot on account of land shares, an agreement between members of a peasant farm (at their discretion)	All decisions on the management of a peasant farm are made by its head (unless otherwise provided by the agreement)	The head of the KFH bears full responsibility for the obligations of the KFH, and the members of the KFH bear the risk within the limits of the value of their contributions.	Distributed by the head of the KFH at his discretion (unless otherwise specified in the agreement between the members of the KFH)	Those who left the peasant farm have the right to receive monetary compensation in the amount of their share in the property of the farm. Land and property upon withdrawal of a member shall not be subject to division. The sizes of shares are considered equal (unless otherwise specified in the agreement between the members of the peasant farm)	During the first 5 years of operation, the KFH has tax benefits. The head of the KFH must enjoy the confidence of the rest of its members. Management is efficient. In modern conditions, it is usually not possible to create a full-fledged peasant farm at the expense of property shares of family members (since there is little property left in enterprises).
GKP state (state) enterprise	The founder of the enterprise is the Government of the Russian Federation. A state-owned enterprise is based on the right to operational management of the Federal property transferred to it.	Charter approved by the Government of the Russian Federation		He is liable for his obligations with all his property. Not responsible for the obligations of the founder. The Russian Federation bears subsidiary liability for the obligations of a state-owned enterprise in case of insufficiency of its property		The liquidation of the enterprise is carried out by decision of the Government of the Russian Federation	The enterprise can receive assistance from the state. However, the management and other employees of the enterprise will not be sufficiently interested in efficient work. PCUs are generally unable to compete with private enterprises.
MP (municipal enterprise)	The participant of the enterprise is its Founder - an authorized state body or local self-government body. This type of unitary enterprise is based on the right of economic management.	Charter approved by the authorized state body or local self-government body	All decisions on the management of the enterprise are made by the head or another body appointed by the owner of its property.	By its obligations with all its property. Not responsible for the obligations of the founder. The owner of the property is liable for the obligations of the enterprise if its bankruptcy occurred due to the fault of the owner of the property	The conditions for the use of profits are stipulated in the charter approved by the founder	The liquidation of the enterprise is carried out by the decision of the founder - the owner of its property	The enterprise may receive assistance from the state or local government. However, the management and other employees of the enterprise will not be sufficiently interested in efficient work. SE, as a rule, are not able to compete with private enterprises.

Table 3 gives models of conditions under which it is expedient to choose one or another BTF.

In general, the following regularity is observed in this issue: the higher the potential of the manager and the degree of trust in him by the founders, the larger the number of owners, the more compact the territory and the concentration of the enterprise’s facilities, the closer the relationship between production, processing and storage, the more expedient it is to create OPF with more a centralized form of management (a limited partnership, an additional liability company, a production cooperative with a small number of members) and vice versa.

Approbation of proposals for the selection of the BPF

At its core, the materials in Table 3 are proposals for choosing the BPF of an enterprise, depending on specific conditions. These proposals were used by us, together with on-farm commissions, in the reorganization of a number of farms. As a result, TNV "Polbinskoye" (Moscow region), TNV "Kharitoshina", LLC "Vitusha", SPK "Samarino" (Ryazan region) and others were created.

Table 3. Typical models of conditions and their corresponding organizational and legal forms

OPF	Models of conditions (parameters of the enterprise, features of the team, manager), under which it is advisable to choose this BPF
OOO (limited liability company)	The participants believe that the business is fraught with risk, therefore they want to limit the extent of their responsibility for the activities of the company to the limits of their contributions to its authorized capital. Participants want to participate in the management of the company through a general meeting (they do not trust the management of the LLC enough, they want to be in the know). Participants do not want to entrust the conduct of business to a narrow circle of people. In the event of an exit from the LLC, the participants hope to receive an increased share, and not a contribution made to the authorized capital. Among the founders there is a person (persons) who plans to increase their share in the authorized capital and control the activities of the company (and at the same time do not want to bear full responsibility for its activities). In the event of a withdrawal from the company, the participants hope to receive an increased share, and not a contribution made to the authorized capital (as in a cooperative), or a fee for shares that may depreciate (this is not excluded in joint-stock companies). Production facilities are scattered across different villages.
ODO (company with additional liability)	The number of participants does not exceed 50 persons. Participants are self-confident and ready to bear responsibility not only with their contribution to the authorized capital of the company, but also with all their property. For the activities of the company, the participants are ready to bear joint responsibility (responsibility for each other). The level of trust of the participants to each other is high, at the same time they want to participate in the management of the company through the general meeting. Participants are highly qualified in the field of management of the relevant production. Participants set as one of the main goals the increase of trust in the society of creditors (taking on additional responsibility). In the event of a withdrawal from the company, the participants hope to receive an increased share, and not a contribution made to the authorized capital (as in a cooperative), or a fee for shares that may depreciate (this is not excluded in joint-stock companies).
Company (closed joint stock company)	Participants prefer shares to other types of investment. Participants, primarily future leaders of the company, want to preserve the independence of the enterprise, protect their team from the influence of an outside participant (who can acquire a significant stake). Participants want to control the movement of all shares. Some participants (as a rule, these are the leaders of the company) plan to gradually concentrate ordinary voting shares in their hands and, having adjusted the work of the company, receive significant dividends on them. Participants want to limit their composition to a predetermined circle of people.
JSC (Open Joint Stock Company)	The number of participants (shareholders) is not limited. Participants plan to attract large funds from the outside (by selling shares to the outside). Participants want to dispose of their shares at their own discretion (without interference from other shareholders). Participants consider shares to be a more convenient and reliable form of registration for investing funds. Participants have reason to believe that, if necessary, they will be able to quickly and profitably sell their shares. Participants do not consider it necessary to control the movement of shares of their enterprise. Some of the participants, by purchasing preferred shares, hope to have a possibly small but guaranteed income. Some participants (usually the leaders of the company) plan to gradually concentrate ordinary voting shares in their hands and, having adjusted the work of the company, receive significant dividends on them.
DRL (subsidiary business company)	The participants set out to start a new business without putting their fixed capital at risk, or vice versa, they decided to protect part of the capital from the impending risk. The participants want to isolate part of the production somewhat. It is advisable to increase manageability while maintaining the integrity of the enterprise (large area, not compact). Participants want to provide relative autonomy for a budding leader to put him to the test without losing control. The participants plan to create a new stand-alone enterprise (if the subsidiary eventually proves to be able to operate effectively without the explicit tutelage of the parent enterprise).
ZHO (dependent business company)	A business entity has acquired more than 20% of the voting shares of a joint stock company (such a joint stock company is recognized as dependent, i.e. ZHO). A business company owns more than 20% of the authorized capital of an LLC (such a company is recognized as a dependent company, i.e. ZHO). The economic company set out to secure part of its capital from the impending risk (ZHO is not liable for the debts of the dominant participant). A business company is interested in and has the ability to control the activities of a JSC or LLC.
TNV (faith partnership)	A highly qualified leader, confident in his abilities, alone or with a group of like-minded people enjoying mutual trust, set out to pool the capital of other participants and create an enterprise that he would manage alone or with several of his like-minded people. For the activities of the enterprise, its leaders (general partners) are ready to bear responsibility not only with their contribution to the authorized capital, but also with personal property. The participants set out to increase the credibility of the society of creditors and other participants (taking full responsibility). The initiators of the establishment of the enterprise plan to significantly increase the size of their contributions to the authorized capital. A significant part of the participants are pensioners. Members trust full comrades. The territory of the farm is quite compact The main facilities of the economy are concentrated on the central estate.
Fri (general partnership)	Two or more individuals (or commercial organizations) trusting each other and highly qualified in management decided to create an enterprise and act on its behalf on an equal footing (when making any decisions). Participants are confident in themselves and are ready to bear responsibility not only for their contributions to the authorized capital of the enterprise, but also joint and several (for each other), and subsidiary (additional, including their personal property). The participants set out to increase the credibility of the creditors' enterprise (by taking on additional responsibility).
SPK (agricultural production cooperative)	Five or more individuals (they may be heads of peasant farms) decided to create an enterprise and manage it collectively. Participants are divided into 2 categories: willing and unwilling to participate in the management of the enterprise. Most of the participants are pensioners. The number of members of the cooperative is not more than 20 persons. The territory of the farm is not compact enough Production facilities are dispersed in different villages.
OSPC (serving agricultural consumer cooperative)	Five or more individuals or two or more legal entities who are ready to participate in mutually beneficial cooperation need similar services. Participants are divided into 2 categories: willing and unwilling to participate in the management of the joint venture. In terms of qualifications, the head of the enterprise does not significantly exceed other participants. There are no significant differences between the participants. The bulk of the participants are pensioners, owners of household plots. The number of members of the cooperative is not more than 20 persons.
KFH (peasant farming)	The head and members of the family (or other close persons who are ready to unite for joint work) want and can manage the land on their own. The family has or can rent, buy the means necessary for managing (land, property, cash and other means). The family wants to have tax breaks.
GKP (state state enterprise)	The state is interested (or forced) to retain the performance of the relevant type of activity.
MP (municipal enterprise)	The state or local self-government body is interested (or forced) to retain the performance of the relevant type of activity.

Let's consider the logic of choosing the OPF on the example of two enterprises in which the reorganization was carried out: the Kolkhoz im. Lenin of the Saraevsky district of the Ryazan region and CJSC "Polbinskoye" of the Egoryevsky district of the Moscow region.

Kolkhoz im. Lenin

Most of the owners were against corporatization of property, they expressed a desire to participate in the management of the new economy, taking into account the share in the authorized capital. In terms of qualifications, the future head of the economy only slightly surpassed the members of the administrative apparatus headed by him. The territory of the economy is not compact enough. The production facilities are spread over several villages. About a third of the owners work on the farm.

The first condition says that the new enterprise should not be either a joint-stock company (the owners are against this), or a cooperative (the owners want to participate in management, taking into account their share in the authorized capital), or a limited partnership (the owners do not want to entrust management to a narrow circle of people). ; there are no highly qualified and trusted owners of persons in the team).

The low level of qualification of the head of the team, the dispersion of the territory and facilities of the economy indicates the need for collegial leadership of the team. This is also facilitated by the fact that many owners are employees of the farm (in this case it is easier for them to participate in management).

The listed conditions are best met by a limited liability company. Therefore, Vitusha LLC was created.

At the same time, some of the owners expressed a desire to manage independently. As a result, in addition to Vitusha LLC, 13 peasant farms were created during the reorganization of the collective farm. The proprietors, who did not want to join the named society or entrust their property and land to A.A. Rebrov, became members of these peasant farms or leased their property to them.

Over the past 2 years, the peasant farms that separated from the collective farm have gained strength and shown their viability. LLC "Vitusha" could not adapt to the current difficult business conditions, as a result of which it is in an extremely difficult situation. If the collective of owners does not find a more capable manager, or the state does not create normal economic conditions, there is practically no hope that the situation in the economy will improve in the foreseeable future.

CJSC "Polbinskoye"

In this farm, unlike the previous one, the manager enjoyed the trust of the owners, clearly surpassed other management employees in terms of skill level (Morsh N.A. - Candidate of Agricultural Sciences, one of the best agronomists in the Moscow region). Several specialists (who do not enjoy the trust of the team) constantly clashed with the leader, preventing the adoption and implementation of decisions. The economy is compact. The objects are mainly concentrated on the central estate. Farm workers were less than a quarter of its owners. The economy of the economy was in a difficult state.

High qualifications of the manager, trust in him by the bulk of the owners, the predominance of pensioners among them and the extremely difficult economic situation of the economy (everything indicated that the economy was collapsing, and after 2 years nothing would remain of the property - even part of the buildings had already been taken away) says that the main stake should be placed on the leader, giving him great powers. In other words, preference should have been given to the OPF, which implies a high degree of independence of the leader.

The centralization of management functions was also justified by the fact that the territorial economy was quite compact. This was also favored by the concentration of production facilities on the central estate, the unfavorable microclimate that prevailed in the management of the economy.

Knowing the characteristics of various OPFs, it is easy to see that the listed features are most consistent with partnership on faith. In this regard, TNV "Polbinskoye" was created.

Subsequent events confirmed the validity of such a choice: the economy, which was collapsing before our eyes, slowly began to revive. But the most important thing is that the team believed in their strength and that even in the current difficult conditions it is possible to manage more efficiently.

It is important to note that when choosing the BTF, it is essential to take into account the ratio of the listed factors. For example, if on the collective farm them. Lenin had 2 leaders who wanted to work independently and met the requirements of the position of leader, then the economy should be divided into two parts. This would make better use of dispersed land, labor and production facilities.

To a certain extent, the choice of OPF is also influenced by the minimum allowable amount of the authorized capital. In accordance with Decree of the President of the Russian Federation No. 1482 of July 8, 1994 “On streamlining the state registration of enterprises and entrepreneurs on the territory of the Russian Federation”, for joint-stock companies it is set at least 1000, for other OPF - at least 100 minimum wages (in laws clarifications may apply).

According to the legislation of the Russian Federation, part of the OPF have numerical restrictions. Therefore, regardless of other factors, compliance with this restriction is mandatory. For clarity, the allowable number of participants in the OPF is highlighted in a separate table 4.

Table 4. Limits on the number of participants in various OPFs*

Types of OPF	face view
Types of OPF	Physical	Legal
OOO	1-50
ODO	1-50**	economic company of 2 or more persons
Company	from 1**	economic company of 2 or more persons
JSC	from 1**	economic company of 2 or more persons
DRL	from 1	from 1
ZHO	from 1	from 1
TNV	from 2 individual entrepreneurs*** (1 full partner and 1 contributor)	from 1 (only by contributor)
Fri	from 2 IP***	from 2
SPK	from 5	—
OSPC	from 5	from 2
KFH	from 1	—
GKP	—	from 1
MP	—	from 1

* As a minimum, an individual and (or) legal entity is implied.
** Provided for by the draft Law (in the Law for agriculture there may be a different number).
*** Sole Proprietor - an individual entrepreneur who, by law, is an individual. A commercial organization can also be a general partner.

In connection with the variety of OPF, the question arises: which form is more effective? It seems that it is still too early to answer it unequivocally - new forms of management have been working not so long ago. At the same time, preliminary studies conducted by VIAPI indicate that higher production and financial indicators are observed in TNV. They are followed by limited liability companies.

It is noteworthy that a similar picture is observed in Germany, where in partnerships (created by entrepreneurs) income per employee is higher than in other agricultural formations.

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