SPECIFICS OF THE FORMATION OF SHARE CAPITAL OF COMMERCIAL ORGANIZATIONS THROUGH NON-MONETARY CONTRIBUTIONS

Author(s): Savenkova P.G.

Rubric: Rostrum of the young scientist

DOI: 10.21777/2587-9472-2026-3-82-87

Release: 2026-3 (51)

Pages: 82-87

Keywords: civil law, corporate law, commercial organizations, participants’ contributions, asset valuation, share (charter) capital, non-cash (in-kind) contributions

Annotation: The article presents a comprehensive comparative legal study of the mechanisms for forming the share capital of commercial organizations through non-monetary contributions. The author analyzes the legislation and law enforcement practices of certain foreign countries, such as France, Germany, the United Kingdom, New Zealand, and Spain, and compares them with current Russian regulations. Particular attention is paid to the legal status of specific assets. The aim of the study is to identify the imbalance between the need to capitalize digital and intangible assets and the conservative approach of Russian law. The study seeks effective legal instruments that will expand the list of permissible contributions without compromising the interests of creditors. As a result of the study, the author substantiates the need for liberalization of Russian legislation. The author concludes that it is advisable to expand the list of intangible assets that can be used as contributions to the property of com- mercial organizations. The author also proposes the implementation of a foreign mechanism for joint liability of participants and directors for the accuracy of the valuation of non-cash contributions. The introduction of joint liability mechanisms will ensure the necessary balance: the expansion of capitalization instruments will be accompanied by strengthened guarantees for creditors, minimizing the risk of abuse in property valuation. In the text of the article, the Russian Federation is abbreviated as RF.

Bibliography: Savenkova P.G. SPECIFICS OF THE FORMATION OF SHARE CAPITAL OF COMMERCIAL ORGANIZATIONS THROUGH NON-MONETARY CONTRIBUTIONS // Journal of Legal Sciences. – 2026. – № 3 (51). – С. 82-87. doi: 10.21777/2587-9472-2026-3-82-87