SOCIEDADES ANONIMA

8/18/2019 SOCIEDADES ANONIMA

1/19

“AÑO DE LA DIVERSIFICACION PRODUCTIVA Y DEL FORTALECIMENTO DE LA EDUCACION”

INTEGRANTE: LESLIE CARBONEL RIVERA

MARYURI SALDARRIAGA PULACHE

VERONICA PALACIOS ABAB

TEMA: SOCIEDAD ANÓNIMA-FORMA DE COSNTITUCIÓN

UNIDAD DIDACTICA: CONTABILIDAD DE SOCIEDADES

DOCENTE: MAITEE CHUZON TINOCO

CICLO: IV

ESPECIALIDAD: CONTABILIDAD

I.T.S.P: LUCIANO CASTILLO COLONNA

1


2/19

INDICE

Caratula…………………………………………………………1

!"#$%……………………………………………………………..&

Pr%'%!ta$#(!……………………………………………………)

I!tr*"u$$#(!…………………………………………………….+

S*$#%"a"a!(!#,a……………………………………………-

C*!$lu'#*!%'………………………………………

…………….1

Pa'*' /ara $*!'t#tu#r u!a%,/r%'a…………………..11

2


3/19

M#!uta "% '*$#%"a"

a!(!#,a……………………………1&

PRESENTACION

El prese!e !r"#"$% es el res&l!"'% 'e l"()es!(*"+(, re"l("'" s%#re el !e."/ s%+(e'"'es",(."s S0A0 'e l" &('"' '('+!(+"/+%!"#(l('"' 'e s%+(e'"'es0

El es3&er% se 'e#e " &es!r% 'ese% 'es&per"+(, e +"'" &% 'e %s%!r%s 4 "s5 'e es"."er" l%*r"r &es!r%s %#$e!()%s !r""'%s +%.%es!&'("!es 'e +%!"#(l('"'0

Esper"'% 6&e el prese!e !r"#"$% se" 'e "*r"'%p"r" &es!r" '%+e!e 4" 6&e l% 7e.%s re"l("'%+% 'e'(+"+(, 4 e8+"+("0

9


4/19

SOCIEDAD AN0NIMA

FORMA DE CONSTITUCI0N1.INTRODUCCI0N

Le4 Geer"l 'e S%+(e'"'es re*&l" l" 3%r."+(, 4:%.%'(8+"+(, 'e &" e.pres"; 4 "l ser l" S%+(e'"'A,(." &" 3%r." s%+(e!"r(" es! +%!e('" 'e!r% 'ees!e +&erp%


5/19

+% l%s +&"les se )" per.(!(r el 3&+(%".(e!% 'e l"e.pres"0

&. LA SOCIEDAD AN0NIMA

L" s%+(e'"' ",(." es &" s%+(e'"' 'e +"p(!"les +% resp%s"#(l('"' l(.(!"'" el" 6&e el +"p(!"l s%+("l se e+&e!r" represe!"'% p%r "++(%es 4 e l" 6&e l"pr%p(e'"' 'e l"s "++(%es es! sep"r"'" 'e l" *es!(, 'e l" s%+(e'"'0 N"+e p"r"&" 8"l('"' 'e!er.("'"0 L%s "++(%(s!"s % !(ee 'ere+7% s%#re l%s #(ees"'6&(r('%s per% s( s%#re el +"p(!"l 4 &!(l('"'es 'e l" .(s."0

L"s +"r"+!er5s!(+"s pr(+(p"les 'e l" s%+(e'"' ",(." se 'es+r(#e " +%!(&"+(,/

&.1 D%!*,#!a$#(!

L" s%+(e'"' ",(." p%'r "'%p!"r +&"l6&(er 'e%.("+(, per% 'e#er 8*&r"re+es"r(".e!e l" ('(+"+(, S%+(e'"' A,(." % l"s s(*l"s @S0A00

Tr"!'%se 'e l"s .%'"l('"'es espe+("les 'e s%+(e'"'es ",(."s e "!e+(, " s&es!r&+!&r" s%+(e!"r(" +"p(!"l s%+("l 4 .er% 'e "++(%(s!"s e+es"r(".e!e'e#er +%s(*"rse l"s s(*l"s @S0A0C0 p"r" l" S%+(e'"' A,(." Cerr"'" , @S0A0A0p"r" l" S%+(e'"' A,(." A#(er!"0

&.& Ca/#tal

El +"p(!"l s%+("l es! represe!"'% p%r "++(%es %.("!()"s 4 se (!e*r" p%r"p%r!es 'e l%s s%+(%s 6&(ees % resp%'e pers%"l.e!e p%r l"s 'e&'"s s%+("les0

P"r" 6&e se +%s!(!&4" l" s%+(e'"' es e+es"r(% 6&e !e*" s& +"p(!"l s&s+r(!%!%!"l.e!e 4 +"'" "++(, s&s+r(!" es!> p"*"'" p%r l% .e%s e & 20 N% see=(*e & .%!% .5(.% 'e +"p(!"l s%+("l " e3e+!%s 'e +%s!(!&(r l" s%+(e'"'0


6/19

&.) A$$#*!#'ta'

El .er% 'e "++(%(s!"s % p&e'e ser .e%r " 2 pers%"s "!&r"les % $&r5'(+"sres('e!es % % res('e!es .(e!r"s 6&e el .er% .=(.% es (l(.(!"'%0 S"l)% el

+"s% 'e l" S0A0C0 e '%'e el .er% .=(.% 'e "++(%(s!"s es )e(!e0

&.+ C*!'t#tu$#(!

E=(s!e '%s 3%r."s 'e +%s!(!&(r &" s%+(e'"' ",(."; e & s,l% "+!%C%s!(!&+(, S(.&l!e" % e 3%r." s&+es()" C%s!(!&+(, p%r O3er!" " Ter+er%s0

E ".#%s +"s%s es (.pres+('(#le l" (!er)e+(, 'el N%!"r(% P#l(+% "l +&"l l%s3&'"'%res 'e l" s%+(e'"' 'e#er 7"+er e!re*" 'e l" (3%r."+(, 4 '%+&.e!%se+es"r(%s p"r" p%'er ((+("r l" +%s!(!&+(,0

&.+.1 C*!'t#tu$#(! S#,ult!%a

El "p%r!e 'e +"p(!"l s%+("l 'e#e ser 'ep%s(!"'% e &" +&e!" "#(er!" e &"e!('"' #"+"r(" 6&e %pere e el Per0 L%s 3&'"'%res s&s+r(#(r &" M(&!"'e C%s!(!&+(, l" +&"l 'e#er es!"r 'e#('".e!e re3re'"'" p%r &"#%*"'% +%le*("'% 4 'e#er ser ele)"'" " Es+r(!&r" P#l(+" "!e N%!"r(% +%l" 8"l('"' 'e 6&e se (s+r(#" e el Re*(s!r% 'e Pers%"s


7/19

&.- C*'t*' "% Or3a!#4a$#(!

L%s G"s!%s 'er()"'%s 'e l" +%s!(!&+(, 'e l" e.pres" s% l%s s(*&(e!es/G"s!%s N%!"r("les es! re3ere+("'%s p%r el .%!% 'e +"p(!"l 4 p%r l" e=!es(, 'el" Es+r(!&r" P#l(+"0

G"s!%s Re*5s!r"les l" !"s" " p"*"r es el 9:1 'el +"p(!"l s%+("l0O!r%s *"s!%s +%.pre'e l" (s+r(p+(, 'el %.#r".(e!% 'e D(re+!%res p"*% 'e7%%r"r(%s 'e "#%*"'% %!"r(% e!+0

&.5 Dura$#(! "% la S*$#%"a" A!(!#,a

El !(e.p% 'e '&r"+(, 'e l" s%+(e'"' ",(." p&e'e ser 'e!er.("'% %('e!er.("'%0

&.6 A/*rt%' "% l*' A$$#*!#'ta'

L%s "p%r!es p&e'e ser e3e+!&"'%s e .%e'" "+(%"l 4:% e=!r"$er" "s5 +%.% e

#(ees 35s(+%s % !"*(#les % e +%!r(#&+(%es !e+%l,*(+"s (!"*(#les 6&e sep&e'" prese!"r #"$% l" 3%r." 'e #(ees 35s(+%s '%+&.e!%s !>+(+%s e(s!r&++(%es; 6&e se" s&s+ep!(#les 'e ser )"l%r("'%s0 L%s "p%r!es % '(er"r(%sser re)(s"'%s p%r el D(re+!%r(%0

&.7 0r3a!*' "% la S*$#%"a"

&.7.1 8u!ta G%!%ral "% A$$#*!#'ta'

Es l" re&(, 'e l%s "++(%(s!"s 'e#('".e!e +%)%+"'" p"r" 'e+('(r "s&!%spr%p(%s 'e s& +%.pe!e+("0 Es!e ,r*"% 'e+('e p%r ."4%r5" !e(e'% e+&e!" el .er% 'e "++(%es e 6&e se e+&e!r" '()('('% el +"p(!"l0 Es el,r*"% .=(.% 'e l" s%+(e'"'0

&.7.& D#r%$t*r#*

Es ele*('% p%r l"


8/19

El '(re+!%r(% !(ee l"s 3"+&l!"'es 'e represe!"+(, le*"l 4 'e *es!(,e+es"r("s p"r" l" "'.((s!r"+(, 'e l" s%+(e'"' 'e!r% 'e s& %#$e!% s%+("l0

El D(re+!%r(% es! %#l(*"'% " 3%r.&l"r l" .e.%r(" l%s es!"'%s 8"+(er%s 4 l"pr%p&es!" 'e "pl(+"+(, 'e l"s &!(l('"'es e +"s% 'e 7"#erl"s0 L%s

'%+&.e!%s "!er(%r.e!e se"l"'%s 'e#er reKe$"r e 3%r." +l"r" 4pre+(s" l" s(!&"+(, e+%,.(+" 4 8"+(er" 'e l" s%+(e'"' l"s &!(l('"'es%#!e('"s % l"s p>r'('"s s&3r('"s 4 el es!"'% 'e s&s e*%+(%s0

&.7.) G%r%!$#a

El *ere!e es %.#r"'% p%r el '(re+!%r(% s"l)% 6&e el es!"!&!% reser)e es"3"+&l!"' " l"


9/19

S,l% p%'r p"*"rse '()('e'%s s%#re l"s "++(%es e r", 'e &!(l('"'es %#!e('"s% 'e reser)"s 'e l(#re '(sp%s(+(, s(e.pre 6&e el p"!r(.%(% % se" (3er(%r "l+"p(!"l s%+("l0

L" '(s!r(#&+(, 'e '()('e'%s " l%s "++(%(s!"s se re"l("r e pr%p%r+(, " l"s

s&."s 6&e 7"4" 'ese.#%ls"'% 4 "l !(e.p% 'e (!e*r"+(, "l +"p(!"l s%+("l0). FORMALIDADES ADMISTRATIVAS

E=(s!e +(er!"s 3%r."l('"'es 6&e 'e#e ser +&.pl('"s p%r l"s e.pres"s 6&e 'eseees!"#le+er e.pres"s &e)"s % s&+&rs"les0

).1 R%3#'tr* =!#$* "% C*!tr#;u>%!t%' ?RUC@

L" S&per(!e'e+(" N"+(%"l 'e A'.((s!r"+(, Tr(#&!"r(" SUNAT es el ,r*"%"'.((s!r"'%r 'e !r(#&!% 4 !(ee e!re %!r"s 3&+(%es l" 'e re*(s!r"r " l%s+%!r(#&4e!es %!%r*'%les el +er!(8+"'% 6&e "+re'(!e s& (s+r(p+(, e el Re*(s!r%(+% 'e C%!r(#&4e!es0

P"r" s& %#!e+(, se 'e#er prese!"r l% s(*&(e!e/ Tes!(.%(% 'e C%s!(!&+(, S%+("l 'e#('".e!e (s+r(!% "!e el Re*(s!r%+%rresp%'(e!e0 Re+(#% 'e "*&" % l& 'el '%.(+(l(% 8s+"l0 F%r."!% 'e (s+r(p+(, 'e RUC 'e l" SUNAT

D%+&.e!% 'e ('e!('"' e %r(*("l 'el represe!"!e le*"l

S( el !r.(!e l% re"l(" &" !er+er" pers%" 'e#er prese!"r &" +"r!" p%'er s(.ple%!%r*"'" p%r el represe!"!e le*"l +% 8r." le*"l("'" %!"r("l.e!e 4 el'%+&.e!% 'e ('e!('"' e %r(*("l 'e l" !er+er" pers%"0

).& L#$%!$#a Mu!#$#/al "% Fu!$#*!a,#%!t*.

L" L(+e+(" M&(+(p"l 'e F&+(%".(e!% se re6&(ere p"r" 6&e l" s%+(e'"' p&e'"3&+(%"r e & 'e!er.("'% l%+"l 4 p&e'e ser pr%)(s(%"l % ('e8('"0

).&.1 L#$%!$#a Pr*


10/19

D&r"+(, % )(*e+(" 'e l" L(+e+(" Pr%)(s(%"l0U "% +"le'"r(%; es 'e+(r 12 .eses0

).&.& L#$%!$#a I!"%!#"a.

T".#(> ll"."'" 'e8(!()" p%r 6&e % !(ee pl"% 'e )(*e+("0

Re6&(s(!%s/

C%s!(!&+(, S%+("l R0U0C0 Cer!(8+"'% Z%(8+"+(, 4 C%.p"!(#(l('"' 'e Us%s Pl"% 'e D(s!r(#&+(,0

+. PASOS PARA CONSTITUIR UNA EMPRESA

1


11/19

MINUTA DE

?Aut*r#4a

S

?Para

NO

?El%


12/19

-. CONCLUSIONES

C%.% p&'(.%s %#ser)"r p"r" +%s!(!&(r &" s%+(e'"' es re6&(s(!% ('(spes"#lepr(.er% !eer e +&e!" l" e=(s!e+(" 'el +"p(!"l p%s!er(%r.e!e se 'e#e 'e3%r."l("r es!" "s%+("+(, " !r")>s 'e l" .(&!" 'e +%s!(!&+(, '%'e es!+%!e('" l%s +"r*%s 3&+(%es )(*e+("s 'e +"r*%s e!+0 'e l%s s%+(%s0P%s!er(%r.e!e se 'e#e 'e ele)"r es!" .(&!" "l %!"r(% 6&(e '" 3e 4 le*"l('"' 'e6&e l" +%s!(!&+(, +&.ple +% l%s re6&(s(!%s es!"#le+('%s p%r l" le4 e +"s% 'e ser%#ser)"'% p%r el N%!"r(% se 'e#er 'e +%rre*(r 4 .%'(8+"r l" .(&!" +%s!(!&!()"0 E!%'% +"s% s( % 7"4 %#ser)"+(, 'e p%r .e'(% el N%!"r(% l% e)5" " l" SUNARP p"r"s& (s+r(p+(,; p%s!er(%r.e!e p"r" 6&e l" s%+(e'"' p&e'" 3&+(%"r 'e#e 'e+&.pl(r +% re6&(s(!%s 'e !(p% "'.((s!r"!()% +%.% l" %#!e+(, 'e s& Re*(s!r% (+%'e C%!r(#&4e!es R0U0C0 el +&"l 'e#er 'e s%l(+(!"rl% " !r")>s 'e l" SUNAT p"r"6&e p&e'" 7"+er s&s +%!r(#&+(%es !r(#&!"r("s0

F("l.e!e 'e#e 'e s%l(+(!"r " l" M&(+(p"l('"' l" "&!%r("+(, 'e 3&+(%".(e!% %"per!&r" 'e es!"#le+(.(e!% el +&"l le e!re*"r #"$% l" 'e%.("+(, 'e L(+e+("'e F&+(%".(e!% 4" se" per."e!e % pr%)(s(%"l0

C&.pl('%s es!%s re6&(s(!%s l"s e.pres"s 6&e'" es!"#le+('"s 3%r."l.e!e 4 l(s!" "((+("r s&s "+!()('"'es e.pres"r("les

12


13/19

MODELO DE MINUTA PARA SOCIEDAD AN0NIMASEOR NOTARIO/

SIRVASE EQTENDER EN SU REGISTRO DE ESCRITURAS PBLICAS UNA CONSTITUCIONSIMULTNEA DE SOCIEDAD ANONIMA UE OTORGAN/

0000000000000000000000000000 NACIONALIDAD000000000000000000000000000000000000 OCUPACION00000000000000000CON DNI0 N00000000000000000000 ESTADO CIVIL SOLTERO0

0000000000000000000000000000000000000000 NACIONALIDAD0000000000000000000000000 OCUPACION0000000000000000000000000CON DNI0 N00000000000000000000000000000000000 ESTADO CIVIL CASADO CON0 DNI0N000000000000000

TODOS SEALANDO DOMICILIO COMUN PARA EFECTOS DE ESTE INSTRUMENTOEN00000000000000000000000000000000000000000000URBANIZACION0000000000000000000000000000DISTRITO00000000000000000000000000000000 PROVINCIA0DEPARTAMENTO0

EN LOS TERMINOS SIGUIENTES/

PRIMERO0- POR EL PRESENTE PACTO SOCIAL LOS OTORGANTES MANIFIESTAN SU LIBREVOLUNTAD DE CONSTITUIR UNA SOCIEDAD ANONIMA BA


14/19

0000000000000000000000000000000000SUSCRIBE000000000000000000000 ACCIONES Y PAGA S:0 000000000000000000000000000000000000Y :1 NUEVOS SOLES MEDIANTE APORTES EN EFECTIVO YS:0 0000000000000000 000000000000Y :1 NUEVOS SOLES MEDIANTE APORTE EN BIENESMUEBLES0

EL CAPITAL SOCIAL SE ENCUENTRA TOTALMENTE SUSCRITO Y PAGADO.

TERCERO0- LOS OTORGANTES DECLARAN UE LOS BIENES MUEBLES APORTADOS A LASOCIEDAD SON LOS UE A CONTINUACION SE DETALLA Y UE EL CRITERIO ADOPTADOPARA LA VALORIZACION EN CADA CASO ES EL UE SE INDICA/

SR. APORTA/

10- UNA COMPUTADORA VALOR DE MERCADO S:0 ?0 PENTIUN ACER SERIE

J?J?9J MODELO

20- VALOR DE MERCADO S:0 SUB TOTAL S:0

SR. YYYYYYYYYYYY APORTA/

10-0 VALOR DE MERCADO S:0

20- VALOR DE MERCADO S:0 00 SUB TOTAL S:0 00

TOTAL S:0

CUARTO0- LA SOCIEDAD SE REGIRA POR ESTATUTO SIGUIENTE Y EN TODO LO NO

PREVISITO POR ESTE SE ESTARA A LO DISPUESTO POR LA LEY GENERAL DE SOCIEDADES -LEY 2J - UE EN ADELANTE SE LE DENOMINARA @LA LEY0

ESTATUTO

ARTCULO 10- DENOMINACION - DURACION - DOMICILIO/

1?


15/19

LA SOCIEDAD SE DENOMINA @00000000000000000000000000000000000000000000000000000 SOCIEDAD ANONIMAPUDIENDO UTILIZAR LA ABREVIATURA000000000000000000000000 S0A0

TIENE UNA DURACION INDETERMINADA; INICIA SUS OPERACIONES EN LA FECHA DE ESTEPACTO SOCIAL Y ADUIERE PERSONALIDAD


16/19

OTRAS


17/19

ELLA SOLICITAR TODA CLASE DE PRESTAMOS CON GARANTIA HIPOTECARIAPRENDARIA O DE CUALUIER FORMA0

F ADUIRIR Y TRANSFERIR BA


18/19

CLAUSULA ADICIONAL II0- DE CONFORMIDAD CON EL ART0 91 DEL CODIGO CIVILINTERVIENEN00000000000000000000000000000000 CONYUGE DE0000000000000000000000000 AUTORIZANDOEQPRESAMENTE EL APORTE DE BIENES MUEBLES0

AGREGUE UD0 SEOR NOTARIO LO UE FUERE DE LEY Y SIRVASE CURSAR LOS PARTESCORRESPONDIENTES AL REGISTRO DE PERSONAS


19/19

1

Documents

SOCIEDADES ANONIMA