شرکت مختلط (Limited Partnership) گونهای از شرکت تضامنی است. در این نوع شرکت، چند فرد به طور مشترک فعالیتهای مستقل کارآفرینی خود را پیش میبرند، اما ایدههای گوناگون خود را در نهایت تحت نام یک شرکت به اجرا درمیآورند و ارائه میدهند. شرکتهای مختلط در قانون تجارت ایران به دو نوع مختلط سهامی و مختلط غیرسهامی تقسیم شدهاند. هر یک از آنها نیز قوانین منحصر به خود را دارند که هنگام تاسیس و ثبت شرکت باید به طور دقیق آنها را بررسی کرد. این مقاله در مورد شرکتهای مختلط سهامی است و به تفاوت شرکت مختلط سهامی و غیر سهامی میپردازد.
تعریف شرکت مختلط سهامی
طبق مادۀ ۱۶۲ قانون تجارت ایران، «شرکت مختلط سهامی شرکتی است که تحت نامی مخصوص بین عدهای شرکای سهامی و یک یا چند نفر شریک ضامن تشکیل شود. شرکای سهامی کسانی هستند که سرمایۀ آنها به صورت سهام یا قطعات سهام متساویالقیمه درآمده است و مسئولیت آنها به میزان همان سرمایهای است که در شرکت دارند. شریک ضامن نیز کسی است که سرمایۀ او به صورت سهام درنیامده است و مسئول تمامی قروضی است که ممکن است علاوه بر دارایی شرکت پدید آید. در صورت تعدد شریک ضامن، مسئولیت آنها در مقابل طلبکاران و روابط آنها با یکدیگر تابع مقررات شرکت تضامنی خواهد بود.» در واقع ثبت شرکت مختلط سهامی به معنی استفاده از امتیازهای دو نوع شرکت سهامی و تضامنی است.
قوانین شرکت مختلط سهامی
شرکتهای مختلط سهامی دارای مجمع عمومی هستند، اما این مجامع حق انتخاب مدیران شرکت را ندارند. طبق مقررات، مدیریت شرکت مختلط سهامی مختص شریک یا شرکای ضامن است. در واقع از آنجایی که مسئولیت تعهدات اضافه بر سرمایه بر عهدۀ شرکای ضامن است، عملکرد شرکت نیز به دست آنها خواهد بود. شرکتهای مختلط سهامی معمولاً زمانی تأسیس میشوند که فردی برای تجارت به سرمایهای اولیه احتیاج دارد. سپس او سهامی منتشر میکند که دارندۀ آن سهام در واقع در تمام منافع آن تجارت شریک است و مسئولیتی را نیز در این زمینه تعهد میکند.
از طرف دیگر، مجمع عمومی شرکت مختلط سهامی از تمامی سهامداران تشکیل میشود و قوانین مجمع عمومی شرکتهای سهامی بر آن حکمفرما است. در نتیجه مطابق با ماده ۴۱ قانون، صحبتها در مورد فروش سهام و فراهم کردن تعهدات مالی نقدی و غیر نقدی باید در بدو تأسیس شرکت انجام بگیرد و اساسنامه شرکت مختلط سهامی نیز باید تدوین و تصویب شود. بازرسان یا هیئت نظار نیز در همین جلسه مشخص میشوند. این جلسه دستکم باید یک بار در سال تشکیل شود و گزارش سالیانۀ خود را تنظیم کند. رسیدگی به امور حسابداری و تصمیمگیریهای اساسی در این مجامع صورت میگیرد.
انواع شرکا در شرکتهای مختلط سهامی
در شرکتهای مختلط سهامی دو نوع شریک وجود دارد: شرکای سهامی و شرکای ضامن. شرکای سهامی اشخاصی هستند که سرمایۀ آنها به طور مساوی تقسیم شده است و مسئولیت آنها نیز به اندازۀ همان سرمایهای است که دارند. شرکای ضامن کسانی هستند که سرمایۀ آنها به شکل سهام درنیامده است و مسئول همۀ قرضهایی هستند که ممکن است به وجود بیاید. قوانین حاکم بر شرکای ضامن تابع مقررات شرکت تضامنی است و قوانین حاکم بر شرکای سهامی تابع مقررات شرکت سهامی است. در مواردی که بین این شرکا اختلافی به وجود بیاید، باید به قوانین شرکتهای مختلط سهامی رجوع کرد که مختص آنها وضع شده است.
بازرسان شرکتهای مختلط سهامی
در شرکتهای مختلط سهامی از آنجایی که اختیار انتخاب مدیران در دست شرکای ضامن است، حق انتخاب بازرسان به شرکای سهامی داده شده است. هیئت نظارت شرکت مختلط سهامی طبق قانون باید حداقل سه نفر عضو داشته باشد. این اعضا باید بلافاصله پس از تشکیل شرکت و پیش از هر گونه فعالیتی مشخص شوند. این افراد برای یک سال عهدهدار این مسئولیت هستند. بازرسین از بدو تأسیس شرکت که وظیفۀ رسیدگی به صدور سهامها را دارند تا زمان انحلال شرکت که باید دلایل آن را به مجمع عمومی اظهار نمایند نقشی بسیار مهم در امور شرکتهای مختلط سهامی بازی میکنند. همچنین اگر آنها در انجام وظایف خود کوتاهی کنند، عهدهدار جبران خسارتها هستند و اگر ثابت شود که این قصور به صورت عمدی انجام گرفته، مسئولیت کیفری آن نیز بر عهده آنها خواهد بود.
تفاوت شرکت مختلط سهامی و غیر سهامی
شرکتهای مختلط بر دو نوع هستند: سهامی و غیر سهامی. در قانون تجارت جمهوری اسلامی ایران مقررات جداگانهای برای هر یک از آنها تنظیم شده است. شرکت مختلط غیر سهامی شرکتی است که برای امور تجاری تشکیل میشود و یک یا چند شریک ضامن و یک یا چند شریک با مسئولیت محدود دارد و سهامی نیز منتشر نمیکند. شرکت مختلط سهامی با همان اعضا و با همان اهداف تشکیل میشود اما سرمایۀ شرکای آن در قالب سهام درمیآید. همچنین شرکای سهامی در شرکتهای مختلط سهامی به میزان سهام خود دارای مسئولیت نیز هستند.
مدارک مورد نیاز برای ثبت شرکت مختلط سهامی
- شرکتنامه (دو نسخه)
- اساسنامه شرکت مختلط سهامی (دو نسخه)
- صورتجلسۀ تکمیلشدۀ مجمع عمومی موسسان (دو نسخه)
- صورتجلسۀ تکمیلشدۀ هیئتمدیره به منظور تعیین نمودن دارندگان حق امضا (دو نسخه)
- نام و مشخصات مدیر یا مدیران شرکت
- گواهی بانکی تأمین حداقل ۳۵% سرمایه شرکت مختلط سهامی
- گواهی و امضای مدیر شرکت مبنی بر پرداخت تمام سرمایۀ نقدی و تسلیم تمام سرمایۀ غیرنقدی شرکای ضامن
- گواهی و امضای مدیر شرکت مبنی بر تعهد پرداخت تمام سرمایه و پرداخت کردن واقعی دستکم یکسوم از آن
- نامۀ نمایندگی برای اشخاص حقوقی (در صورت وجود)
- مجوز فعالیت از مراجع قانونی ذیربط (در صورتی که فعالیت مورد نظر به مجوز قانونی نیاز دارد)
شیوه ثبت شرکت مختلط سهامی
نحوه ثبت شرکت مختلط سهامی در ایران دارای پیچیدگیهایی است که رعایت نکردن دقیق آنها ممکن است این فرایند را بسیار طولانی و دشوار کند. در ادامه فهرستی از مراحل ثبت شرکت مختلط سهامی را آوردهایم که با دنبال کردن آنها میتوانید به آسانی این روند قانونی را به طور کامل طی کنید.
- نام شرکت باید دربردارندۀ اسم دستکم یکی از شرکای ضامن باشد.
- اساسنامه و شرکتنامه باید دربردارندۀ امور اساسی شرکت باشند.
- پرداخت دستکم یکسوم از سرمایه نقدی و تعهد برای باقی آن ضروری است.
- سرمایههای غیرنقدی شرکت باید به طور دقیق ارزیابی شوند و تحویل شرکت گردند.
- سهامبندی و قیمتگذاری آنها باید با توجه به سرمایههای شرکت و مشخصات دقیق شرکا مشخص شود.
- حداقل سرمایه برای تاسیس شرکت مختلط سهامی محدودیتی ندارد.
- حداقل تعداد شرکا در شرکتهای مختلط سهامی دو نفر و حداقل تعداد مدیران یک نفر است.
- ثبت نهایی شرکت مختلط سهامی با درج آگهی در روزنامه رسمی جمهوری اسلامی ایران و انتشار آگهی در روزنامه کثیرالانتشار به پایان میرسد.
برای ثبت شرکت خود میتوانید از کارشناسان ما مشاوره بگیرید. یا با مراجعه به سامانهی اینترنتی ثبت شرکت از مراحل و شرایط آن آگاه شوید.
»»» راهنمای تعرفه و هزینه ثبت انواع شرکت
پرسشهای متداول پیرامون ثبت شرکت مختلط سهامی 
منظور از شرکت مختلط سهامی چیست؟
شرکت مختلط سهامی شرکتی است که چند فرد به طور مشترک فعالیتهای مستقل کارآفرینی خود را پیش میبرند، اما ایدههای گوناگون خود را در نهایت تحت نام یک شرکت ارائه میدهند.
شرکتهای مختلط سهامی چه ویژگیهایی دارند؟
مهمترین ویژگی شرکتهای مختلط سهامی این است که همزمان از امتیازهای دو نوع شرکت سهامی و تضامنی بهره میبرد.
شرکای سهامی و شرکای ضامن در شرکتهای مختلط سهامی چه نقشی دارند؟
شرکای سهامی اشخاصی هستند که سرمایۀ آنها به طور مساوی تقسیم شده است و مسئولیت آنها نیز به اندازۀ همان سرمایهای است که دارند. شرکای ضامن کسانی هستند که سرمایۀ آنها به شکل سهام درنیامده است و مسئول همۀ قرضهایی هستند که ممکن است به وجود بیاید.
حداقل تعداد شرکا در شرکتهای مختلط سهامی چند نفر است؟
حداقل تعداد شرکا در شرکتهای مختلط سهامی دو نفر و حداقل تعداد مدیران یک نفر است.
حداقل سرمایه شرکت مختلط سهامی چقدر است؟
حداقل سرمایه برای تاسیس شرکت مختلط سهامی محدودیتی ندارد.
تفاوت شرکت مختلط سهامی و غیر سهامی چیست؟
مهمترین تفاوت شرکت مختلط سهامی با شرکت مختلط غیر سهامی در این است که سرمایۀ شرکای سهامی در قالب سهام درمیآید.
مدارک مورد نیاز برای ثبت شرکت مختلط سهامی چیست؟
شرکتنامه، اساسنامه، صورتجلسۀ مجمع عمومی، صورتجلسۀ هیئتمدیره به منظور تعیین نمودن دارندگان حق امضا، نام و مشخصات مدیر یا مدیران شرکت، گواهی بانکی تأمین حداقل ۳۵% سرمایه شرکت مختلط سهامی، گواهی و امضای مدیر شرکت مبنی بر پرداخت تمام سرمایۀ نقدی و تسلیم تمام سرمایۀ غیرنقدی شرکای ضامن، گواهی و امضای مدیر شرکت مبنی بر تعهد پرداخت تمام سرمایه و پرداخت کردن واقعی دستکم یکسوم از آن.
نحوه ثبت شرکت مختلط سهامی به چه ترتیب است؟
پس از فرستادن مدارک لازم برای ثبت شرکت مختلط سهامی به اداره ثبت شرکتها، باید منتظر تأیید آنها بود. در نهایت، روند ثبت شرکت مختلط سهامی با درج آگهی در روزنامه رسمی جمهوری اسلامی ایران و انتشار آگهی در روزنامه کثیرالانتشار به پایان میرسد.
اشتراکها: ثبت شرکت و موسسه در کیش ✔️✔️✔️ کاملا آنلاین [آسانثبت]
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