Some organizations use the balance of cash flow ratio (KDP), as a comparative measure. The coefficient of KDP determined by the ratio of positive to negative cash flows, which are taken over a period of five years. If the ratio is less than 5protsentov, it says that all assets and liabilities are allocated among shareholders in proportion. If the ratio exceeds five percent, then the need to re-distribute all the liquid assets and recalculate the balance of cash flows. For liquid assets will be treated receivables with a maturity of up to 90 days, cash, fixed assets, stocks, funds on current accounts.
The order of the reorganization is governed by the following legislation: – Civil Code Ch.4., P. 57 HA-Tax Code – the laws on limited liability companies and joint stock companies. – Resolution of the Government of the Russian Federation: "The rules of interaction with the registration authorities state registration of legal persons in case of reorganization. " Rules approved by Government Resolution 110 of 26.02. 2004. -Laws of the Russian Federation – special documents governing the reorganization.
– And others. But despite the broad legal framework to regulate the issues related to the reorganization, without legal training to correct this procedure will be difficult, since in this area there are many contradictions and ambiguities. The decision by forcibly converting entity shall GKAP Russia (Russian Federation State Committee on Antimonopoly Policies to support new economic structures) and its territorial divisions. Legal persons in obtaining prescriptions must be held in a timely reorganization. If this happens, the reorganization will, by court order, the external manager a legal entity in accordance with GKRF. If the organization is voluntary, then made a decision. In the joint-stock company the decision is made only with the consent of the Board of Directors, if otherwise stipulated in the Charter. The decision itself is taken at a general meeting of shareholders by vote.