How to determine a big deal

A major transaction in accordance with Russian legislation is a transaction or several transactions related to acquisition or alienation of property. Depending on the legal form of legal entities of large transactions are determined in different ways.

Instruction

1. Big deal to a limited liability company (LLC) is considered to be the transaction connected with acquisition, alienation or possible alienation of property whose value is 25 % or more of the value of the property, defined on the basis of accounting, if the Charter is not provided for the establishment of a higher threshold for a major transaction.
2. For joint stock companies (JSC) recognizes the major transaction, connected with alienation or acquisition of property (pledge, loan or loan), the cost of which exceeds 25% of the book value of the assets of the company. In this case, note that the main difference between major transactions for LLC and JSC is that in the first case is considered a major transaction, constituting 25% of the property value and the second from the value of assets.
3. If you need to determine whether a major transaction for the state or municipal unitary enterprise, please note that organizations like itself is a bargain connected with acquisition or alienation of property the value of which is more than 10% of its Charter Fund or more than 50 thousand times the minimum wage established by law. The value of the alienated property determined on the basis of accounting data, and acquired – on the basis of market prices.
4. For state and municipal institutions is a major transaction related to disposal cash disposal of other property, which a budgetary institution has the right to dispose independently, transfer it to the mortgage or the use, provided that the amount of such transaction exceeds 10% of the book value of the assets of the institution. The carrying value is determined on the basis of data of financial statements.