First, how to calculate shareholders' equity
1. Shareholders' equity (net assets) = total assets-total liabilities
2. Stock principal, that is, the part that calculates the stock principal according to the face value of the stock.
3. Capital reserve, that is, the revaluation of legal property of stocks, the premium issued and the total value of donated property.
4. Surplus reserves are generally divided into arbitrary surplus reserves and statutory surplus reserves. The latter is to respond to the risks in the daily operation of the enterprise and forcibly extract10% of the after-tax profit of the enterprise; When the statutory surplus reserve fund reaches 50% of the total registered capital, it may not be withdrawn.
5. Statutory public welfare fund, that is, 5%- 10% of all after-tax profits of the enterprise is extracted, which is mainly used for enterprise welfare expenditure.
6 undistributed profits, that is, the amount of profits distributed after the enterprise is retained.
Second, the conditions and procedures for becoming a shareholder of the company.
1. Original acquisition refers to obtaining shareholder qualification by contributing capital to the company or subscribing for shares. The original acquisition can be divided into two situations:
(1) The original acquisition when it was established. That is, to invest in the company on the basis of its establishment, so as to obtain shareholder qualification. The people who have obtained the shareholder qualification in this way include all promoters when the limited company is established, promoters and subscribers when the joint-stock company is established.
(2) Original acquisition after establishment. That is, after the company is established, when it increases its capital, it obtains shareholder qualification by contributing capital to the company or subscribing for shares.
2. Derivative acquisition: Derivative acquisition, also known as transfer acquisition or derivative acquisition, refers to obtaining shareholder qualification through transferee, recipient, inheritance and company merger, and the transferee, recipient, heir and successor of the shares become new shareholders of the company.
3. Acquisition in good faith: Acquisition in good faith means that the transferee of shares obtains the shares from the obligee in good faith according to the transfer method stipulated in the Company Law, thus obtaining the shareholder qualification. Because bona fide acquisition can directly acquire equity without relying on the will of the transferor, it is a special original acquisition method.
Legal basis: Article 23 of the Company Law of People's Republic of China (PRC) shall meet the following conditions for establishing a limited liability company:
(1) Shareholders meet the quorum;
(2) The capital contribution subscribed by all shareholders in accordance with the Articles of Association;
(3) Shareholders * * * agree to formulate the Articles of Association;
(4) Having a company name and establishing an organization meeting the requirements of a limited liability company;
(5) Having a company domicile.