Advice 1: What is the difference between branch and subsidiary

To understand the difference between a branch and a subsidiary, you can look to the Civil code. In detail, painted features and powers of these units of the parent enterprise. Businessman before expanding its activities, you should understand that the opening of units will be more profitable.
What is the difference between branch and subsidiary
Many businesses do not see the difference between the opening of branch, representative office or subsidiary. Meanwhile, it is very noticeable. Before taking the decision on reorganization of existing production, you should understand the terms and choose the most suitable form of expansion.

What is the enterprise branch?

These words are a separate subdivision of a legal entity that provides its full range of powers or only part of it. The branch company or organization may be in the territory of a foreign state. In this case, must be agreed upon all aspects of its activities with the legislation of this country, as it may greatly differ from the domestic.

Branch mandatory included in the uniform state registry, but the legal entity is not. He is submissive to the leadership of the head of the company and exercises its powers only on the basis of a power of attorney. That such "separate division, branch and representation, according to article 95 of the civil code. The Civil code stipulates all the stages of opening of the branch.

What is a subsidiary?

It is more independent separate unit is formed by the transfer of the property of the parent enterprise in full economic management of the subsidiary. Its founding Charter identifies subsidiaries and ownership of the transferred property.

This form of management for the head office is beneficial in that it frees itself from the obligation to lead the workflow on this object and is satisfied by receipt of key reports on the work of its subsidiary. The primary responsibility for its activities lies with the parent company appointed by the Manager. He is engaged in the organization of work, the promotion division, in charge of all current operations. But I have to agree on all the main costs and solutions with the head office.

Thus, we conclude: a subsidiary is more independent unit endowed with much wider powers on the part of the settlor with the property transferred to it by right of ownership. Branch opportunities in terms of self-management and workflow is much more limited.

Advice 2: What is the difference between a Director and a CEO

As will be referred to the head of the enterprise or organization - President, Director or CEO, is stipulated in the Charter of the company. But on what principle selects the name for the head and how built his employment with the company, you need to understand that turning to the law.
What is the difference between a Director and a CEO

How to "call" the head of the company

Between the head of the enterprise and the enterprise there are contractual relationships. They are governed by Federal laws including: Labour Code of the Russian Federation, Federal laws "On joint-stock companies, About limited liability companies" and other normative and legal documents and acts approved by the subject of Federation or territorial local authority.

In the founding documents of the organization and, in particular, its Charter should be written, as will be naimenovaniya its head – the individual directing and performing the functions of the sole Executive body, as set out in article 273 of the Labor Code. According to him, the founders can choose any name: Director, CEO, Chairman or President, there is no difference, essentially it does not change the rights and obligations of the head of independent.
The head of the organization is appointed a natural person elected to the position by the General meeting or took her on a competitive basis.

So you can choose any name, but should still take into account the specifics of work, area of activity and volumes of production of that particular organization. If it is small, its head may, without any prejudice to his authority to be called the Director. But in the case when this is a fairly large enterprise with, for example, multiple branches and subsidiaries, the Directors may naimenovaniya their leaders, and the General will be the one who carries out the General management. The Director-General may naimenovaniya Director and in the case when the company provided post, for example, technical, financial or Executive Directors.
Signed on behalf of the employer in the employment contract puts the person specified in the Charter. It could be the Chairman of the General meeting of founders or the Chairman of the Board of Directors.

Features of labor relations with the Director

No matter how he named the head of the organization, in accordance with article 20 of the labour code, the employment contract with him as an employer must be indicated the organization itself. The basis for admission to employment and the employment contract will be the decision of the founders or their authorized body – the Board of Directors. All these nuances should be reflected in the Charter.

Advice 3: How to apply for a shortage on inventory

In the course of accounting the accountant is able to detect the loss of commodity-material values, which arose as a result of damage, theft or natural attrition. In this case the enterprise is organized inventory, which is designed to identify the validity of the amount owed for shortages and to identify the guilty party.
How to apply for a shortage on inventory
Approve the order of conducting the inventory, if was discovered the fact of shortage. Specify in this document the date of, the Commission and the property which is subject to verification. Provide to the Commission all receipts and expenditure documents in the case. Determine the residues of the values according to accounting. Collect receipts from materially responsible persons.
Determine the actual availability of the property, make an inventory of the inventory and the collation statement, which will identify the amount of shortage. If it relates to funds, you must also perform an audit of the cash and write a report. The cash balance is verified with the data of the cash journal of the company.
Reflect the amount identified during the inventory and audit of shortages on the debit 94 "Shortage and loss from damage of values". At the same time in correspondence with the account is the account which characterizes a value, which discovered this fact. So can be used account 50 "cash Desk", account 10 "Materials", the account 01 "fixed assets", account 41 "Goods" and so on.
A report of shortage, which occurred by reason of regrading, natural losses or technical losses. On the basis of these documents the amount of the shortfall shall be reflected on the credit account 94 in correspondence with account 20 "Primary production" account 44 "Expenses on sale" and so on. In addition, for tax purposes these costs refer to material costs of the enterprise.
Demand from the worker a written explanation, if the shortage was due to theft. If the employee refuses to provide explanation, a corresponding act. The amount of damage is determined by the actual losses on the basis of market prices. In the accounting record of the amount of the shortfall charged to the debit of account 73 "Calculations for compensation of material damage". Then on the credit of account 98 "deferred Income" reflects the difference between the recoverable amount and the carrying amount of missing values.

Advice 4: How to get an information letter from the statistics

Government is the statistical accounting of all legal entities, so in the process of registration of enterprises of any form of ownership you need to put it on record in the bodies Rosgosstata, without which the opening of the Bank account will be simply impossible. The fact of registration must be confirmed by the information letter of the bodies of statistics, which the company also has codes for the economic activity that it intends to implement.
How to get an information letter from the statistics
To information letter from the statistics you have, not only in case of registration of new enterprises. It will also be required in case of change of legal address registration of an individual entrepreneur, changing the name of the enterprise, the opening of its new subsidiaries, changes and amendments of the economic activities. An information letter may be required to provide upon request of customs or other public authority.
Send a request to the territorial authority Rosgosstata, which provides statistics on the address where your business is registered. In this state the request to prepare an information letter confirming that your company is included in the state Statistical register of economic entities, and operates under the relevant NACE codes. As a basis for the issuance of a letter indicate one of the reasons listed above.
As apps in your request list the following notarized documents: a copy of the certificate on assignment OGRN, a copy of the certificate of tax registration and INN assignment, a copy of an extract from the Unified State register of legal entities (EGRUL). Do not forget to attach to the request these documents.
You should check with your territorial body of state statistics the composition of the necessary documents. It can vary depending on the reasons that you have stated as a reason for requesting the information letter.
To receive the newsletter not earlier than 6 working days you should appear in the bodies of Statestatistics, with a passport and a power of attorney issued in your name and certificate of registration in the register or an uncertified copy.
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