The school's initial stage is the most risky period, but it is in the development stage, that is to say, the most risky time has passed, and now it is impossible to invest in shares according to the initial share, so it is only fair to invest more than the share. Because the subsequent shareholders and the initial shareholders bear different risks, how can they enjoy the same benefits at the same consideration?
As for how to determine the premium, it depends on your specific economic situation, such as your income, business risks and financial situation. As for how much to invest, the more the better, the less the better. This needs specific negotiation. It's hard to say if you don't know the specific market, but it's definitely right to invest more than the share.
Extended data:
Capital increase and share expansion means that an enterprise raises shares from the society, issues shares, and new shareholders invest in shares or original shareholders increase capital and share expansion, thus increasing enterprise capital. For limited liability companies, capital increase and share expansion generally refers to increasing the registered capital of the enterprise, and the increased part is subscribed by new shareholders or new shareholders and old shareholders, thus enhancing the economic strength of the enterprise, and the increased registered capital can be used to invest in necessary projects.
First, when making monetary contribution, we should pay attention to the following points:
1. When opening a temporary bank account for capital investment, you must indicate "investment capital" in the column of "summary of capital use sources" in the bank document;
2. Each shareholder invests capital according to the proportion of capital contribution subscribed by him, and provides the original receipt issued by the bank.
Two, physical (industrial property rights, non-patented technology, land use rights hereinafter referred to as intangible assets) should pay attention to the following points:
1. The physical objects used for investment are owned by the investors without guarantee or mortgage;
2. Where industrial property rights or non-patented technologies are used as capital contributions, the shareholders or promoters have ownership over them;
3. If the capital contribution is made by the land use right, the shareholders or promoters have the land use right;
4. Where intangible assets are used as capital contribution, their proportion in the registered capital shall comply with the relevant provisions of the state. The contribution in kind of all shareholders of a limited liability company shall not be higher than 70% of the registered capital.
5. If the investment is made in kind or intangible assets, it shall be evaluated and an evaluation report shall be issued;
6. The articles of association of the company shall stipulate the transfer of the above-mentioned capital contribution, handle the transfer and transfer formalities in time after the capital contribution, and report to the company registration authority for the record.
Three, if the investor is a legal person, the total amount of foreign investment shall not exceed the proportion of net assets investment stipulated in the articles of association.
4. Transfer undistributed profits to registered capital, and the transfer ratio should not be too high.
1, if the conversion ratio is too high, it will affect the company's performance on the books (mainly profit rate), which is unfavorable to the company's long-term development;
2. As the increased undistributed profit should be deducted from the accrued depreciation and taxable income before the increase point, if the increase ratio is too high, it will involve a lot of depreciation and tax adjustment. If the capital verification fails, it is necessary to readjust the capital increase and share expansion plan, which will not only affect the process of capital increase and share expansion, but also affect the company's reputation and be unfavorable to the company's development.
V. Capital increase and share expansion for the purpose of listing.
The relevant provisions are in Article 9 of the Measures for the Administration of Initial Public Offering and Listing (Order No.32 of the CSRC). "After the establishment of a joint stock limited company, the issuer shall continue to operate for more than 3 years, unless it is approved by the State Council. If a limited liability company is converted into a joint stock limited company according to the original book net asset value, the continuous operation time can be calculated from the date of establishment of the limited liability company. "
And Article 12: "The issuer's main business, directors and senior management personnel have not changed significantly in the last three years, and the actual controller has not changed." Therefore, for the purpose of listing, the directors, senior managers and actual controllers of the company cannot be changed within a certain period of time, and the main business cannot be significantly changed.
Six, increase the registered capital with provident fund, different types of provident fund, the increase ratio is also different.
1. If the registered capital is increased by the statutory reserve fund, according to Article 169 of the Company Law, "When the statutory reserve fund is converted into registered capital, the retained reserve fund shall not be less than 25% of the registered capital of the company before the increase". In other words, if the registered capital of the company is 1 10,000 and the statutory reserve fund exceeds 250,000, then the company can increase the statutory reserve fund.
2. If the registered capital is increased by capital reserve, the situation is slightly complicated and needs to be specifically analyzed according to the accounting system implemented by the company;
3. If the registered capital is increased by any provident fund, the Company Law, the Accounting System for Enterprises and the new accounting standards have not stipulated the proportion of any provident fund, so the registered capital can be increased in full by any provident fund.
References:
Baidu encyclopedia-capital increase and share expansion