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Spółka Z Ograniczoną Odpowiedzialnością
Spółka z ograniczoną odpowiedzialnością (), abbreviated sp. z o.o., is the legal title of a limited liability company in Poland. Formation of a Sp. z o.o. Overview The necessary steps for establishing a Sp. z o.o. (spółka z ograniczoną odpowiedzialnością) are determined by Article 163 KSH (Kodeks spółek handlowych, eng. Commercial Companies Code). It first requires the notarization of the articles of incorporation. It must take place in Poland. The conclusion of the articles of incorporation creates a legal capacity subject, the company prior registration. The second step requires the full payment of the share capital as codified by the articles of incorporation. Where required the payment includes the agreed surplus over the nominal value of the company share. The share capital may be covered by cash or contribution in kind. Inalienable rights, e.g. work or services cannot place as a deposit in a Sp. z o.o. The third step is the appointment of the board and possi ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Limited Liability Company
A limited liability company (LLC for short) is the US-specific form of a private limited company. It is a business structure that can combine the pass-through taxation of a partnership or sole proprietorship with the limited liability of a corporation. An LLC is not a corporation under state law; it is a legal form of a company that provides limited liability to its owners in many jurisdictions. LLCs are well known for the flexibility that they provide to business owners; depending on the situation, an LLC may elect to use corporate tax rules instead of being treated as a partnership, and, under certain circumstances, LLCs may be organized as not-for-profit. In certain U.S. states (for example, Texas), businesses that provide professional services requiring a state professional license, such as legal or medical services, may not be allowed to form an LLC but may be required to form a similar entity called a professional limited liability company (PLLC). An LLC is a hybr ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Capital Reduction
Reduction of capital or capital reduction is to decrease stock of a company. During reduction of capital, sometimes the company returns a portion of the stock of a company to shareholder. A private company can reduce its capital in many different ways using new procedures for the reduction of capital under the Companies Act 2006. Before these provisions came in, a court order was required to reduce share capital See also * Capital impairment * Capital increase ( :de:Kapitalerhöhung) *Dividend A dividend is a distribution of profits by a corporation to its shareholders. When a corporation earns a profit or surplus, it is able to pay a portion of the profit as a dividend to shareholders. Any amount not distributed is taken to be re-in ... References {{Authority control Corporate law Financial capital Equity securities ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Corporate Resolution
A corporate resolution is a corporate action, sometimes in the form of a legal document, that will be voted on or has been voted on at a meeting of the board of directors for a corporation. The resolution could also be in the form of a "corporate action" which has the same binding effect as an action taken at a duly called meeting. For a corporate action, if allowed by state law and by the bylaws of the corporation, the board of directors may use a written document to waive formal notice of a meeting and unanimously consent to a resolution. The resolution could be on just about any subject. One common subject, because it is required by banks and securities firms to open accounts, is to define which individuals are authorized to act on behalf of a corporation. This form of corporate resolution is also required by title agencies when selling corporate owned real estate. The form and structure of this document varies depending on the state in which the corporation is organized. Reso ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Dividends
A dividend is a distribution of profits by a corporation to its shareholders. When a corporation earns a profit or surplus, it is able to pay a portion of the profit as a dividend to shareholders. Any amount not distributed is taken to be re-invested in the business (called retained earnings). The current year profit as well as the retained earnings of previous years are available for distribution; a corporation is usually prohibited from paying a dividend out of its capital. Distribution to shareholders may be in cash (usually a deposit into a bank account) or, if the corporation has a dividend reinvestment plan, the amount can be paid by the issue of further shares or by share repurchase. In some cases, the distribution may be of assets. The dividend received by a shareholder is income of the shareholder and may be subject to income tax (see dividend tax). The tax treatment of this income varies considerably between jurisdictions. The corporation does not receive a tax deductio ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Further Margins
Further or Furthur may refer to: * ''Furthur'' (bus), the Merry Pranksters' psychedelic bus *Further (band), a 1990s American indie rock band *Furthur (band) Furthur was a rock band founded in 2009 by former Grateful Dead members Bob Weir and Phil Lesh. The original lineup also included John Kadlecik of the Dark Star Orchestra on lead guitar, RatDog's Jeff Chimenti on keyboards and Jay Lane on per ..., a band formed in 2009 by Bob Weir and Phil Lesh * ''Further'' (The Chemical Brothers album), 2010 * ''Further'' (Flying Saucer Attack album), 1995 * ''Further'' (Geneva album), 1997, and a song from the album * ''Further'' (Richard Hawley album), 2019 * ''Further'' (Solace album), 2000 * ''Further'' (Outasight album), 2009 * "Further" (VNV Nation song), a song by VNV Nation *"Further", a song by Longview from the album '' Mercury'', 2003 {{disambiguation ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Contributions In Kind
Contribution or Contribute may refer to: * ''Contribution'' (album), by Mica Paris (1990) ** "Contribution" (song), title song from the album *Contribution (law), an agreement between defendants in a suit to apportion liability *Contributions, a vital goal of fundraising *''Contribution'', a 1976 album by Shawn Phillips *Contribution margin Contribution margin (CM), or dollar contribution per unit, is the selling price per unit minus the variable cost per unit. "Contribution" represents the portion of sales revenue that is not consumed by variable costs and so contributes to the covera ..., the selling price per unit minus the variable cost per unit See also * Adobe Contribute, former web-editing software {{disambiguation ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Lease Out
A lease is a contractual arrangement calling for the user (referred to as the ''lessee'') to pay the owner (referred to as the ''lessor'') for the use of an asset. Property, buildings and vehicles are common assets that are leased. Industrial or business equipment are also leased. Basically a lease agreement is a contract between two parties: the lessor and the lessee. The lessor is the legal owner of the asset, while the lessee obtains the right to use the asset in return for regular rental payments. The lessee also agrees to abide by various conditions regarding their use of the property or equipment. For example, a person leasing a car may agree to the condition that the car will only be used for personal use. The term rental agreement can refer to two kinds of leases: * A lease in which the asset is tangible property. Here, the user '' rents'' the asset (e.g. land or goods) ''let out'' or ''rented out'' by the owner (the verb ''to lease'' is less precise because it can ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Annual Report
An annual report is a comprehensive report on a company's activities throughout the preceding year. Annual reports are intended to give shareholders and other interested people information about the company's activities and financial performance. They may be considered as grey literature. Most jurisdictions require companies to prepare and disclose annual reports, and many require the annual report to be filed at the company's registry. Companies listed on a stock exchange are also required to report at more frequent intervals (depending upon the rules of the stock exchange involved). Content Typical annual reports may include: * General corporate information * Operating and financial review * Director's Report * Corporate governance information * Chairpersons statement * Auditor's report * Sustainability and ESG information * Contents: non- audited information * Financial statements, including ** Balance sheet also known as Statement of Financial Position ** Income statement al ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Annual Audit , in biology
{{disambiguation ...
Annual may refer to: *Annual publication, periodical publications appearing regularly once per year **Yearbook **Literary annual *Annual plant *Annual report *Annual giving *Annual, Morocco, a settlement in northeastern Morocco *Annuals (band), a musical group See also * Annual Review (other) * Circannual cycle A circannual cycle is a biological process that occurs in living creatures over the period of approximately one year. This cycle was first discovered by Ebo Gwinner and Canadian biologist Ted Pengelley. It is classified as an Infradian rhythm, whic ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Audit Committee
An audit committee is a committee of an organisation's board of directors which is responsible for oversight of the financial reporting process, selection of the independent auditor, and receipt of audit results both internal and external. In a U.S. publicly traded company, an audit committee is an operating committee of the board of directors charged with oversight of financial reporting and disclosure. Committee members are drawn from members of the company's board of directors, with a Chairperson selected from among the committee members. A qualifying (cf. paragraph "Composition" below) audit committee is required for a U.S. publicly traded company to be listed on a stock exchange. Audit committees are typically empowered to acquire the consulting resources and expertise deemed necessary to perform their responsibilities. The role of audit committees continues to evolve as a result of the passage of the Sarbanes-Oxley Act of 2002. Many audit committees also have oversight of re ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Supervisory Board
In corporate governance, a governance board also known as council of delegates are chosen by the stockholders of a company to promote their interests through the governance of the company and to hire and fire the board of directors. In civil service, a supervisory board or regulatory board is often a legislatively independent body with authority over other non-governmental boards (i.e. boards embedded within and run by industry bodies), such as found in some systems of regulated marketing, especially in the agricultural sector. The scope of supervision is to supervise other supervisory bodies. Industry boards are typically oriented toward their own stakeholders, while the second-instance supervision takes a broader view of all stakeholders, including the public interest. Corporate governance varies between countries, especially regarding the board system. There are countries that have a one-tier board system (like the U.S.) and there are others that have a two-tier board sy ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Capital Increase
A seasoned equity offering or secondary equity offering (SEO) or capital increase is a new equity issued by an already publicly traded company. Seasoned offerings may involve shares sold by existing shareholders (non-dilutive), new shares (dilutive), or both. If the seasoned equity offering is made by an issuer that meets certain regulatory criteria, it may be a shelf offering. See also *Initial public offering *Public offering *Reduction of capital *Rights issue *Secondary market offering A secondary market offering, according to the U.S. Financial Industry Regulatory Authority (FINRA), is a registered offering of a large block of a security that has been previously issued to the public. The blocks being offered may have been held ... External linksUNDERWRITER CHOICE AND ANNOUNCEMENT EFFECTS FOR SEASONED EQUITY OFFERINGS by Fredrick P. Schadler* and Timothy L. ManuelInvestopedia: Secondary Offering Corporate finance Stock market Equity securities {{econ-stub ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
