A special recording procedure for certain securities will be in effect until the end of 2025
Learn more
Garant – Free Online Demo
Legal information system for your company.
Simply click on the button «Start working» and the system Legislation of Russia in English will be available for unlimited time.
News
14.01.2026
THE PROCEDURE FOR PAYING THE ACTUAL VALUE OF A SHARE IN AN LLC HAS BEEN CLARIFIED
The Law on Limited Liability Companies establishes a rule that in the event of disagreement between the person to whom the actual value of a share (part of a share) in the authorised capital of the company, or the company itself, with the determination of the value of net assets based on the financial statements, the valuation of such assets is carried out based on their market value. This concerns cases of withdrawal or exclusion of a participant from the company, as well as some other situations when a share in the authorised capital is transferred to the company.
An application for the specified method of valuation shall be submitted by the relevant participant or company before the expiry of the period for payment of the actual value of the share. The applicant also engages an appraiser, unless otherwise provided by the company's charter.
If, before the expiry of the period for payment of the actual value of the share, its market valuation has not been carried out or there are disagreements between the parties, the company must pay the value of the share in accordance with the general rules - that is, on the basis of the financial statements - with subsequent recalculation taking into account the market value of the share.
It is also envisaged that the option of assessing a share at market value may be enshrined in the company’s charter by default. A similar mechanism can be applied in the event of foreclosure on a share at the request of the participant’s creditors.
Contact Us
Contact info