| № | Criterion for comparison | Plc | Joint activity | Representative office |
| 1 | Legislative regulation | Chapter 9 of the Economic codex of Ukraine; point 4 of chapter 8 of the Civil codex of Ukraine; chapter 2 of the Law № 1576 | Chapter 77 of the Civil codex of Ukraine | Article 95 of the Civil codex of Ukraine |
| 2 | Juridical status | Legal entity | Without creating the legal entity (the Civil codex of Ukraine, article1130, point 1) | Is not the legal entity (the Civil codex of Ukraine, article 95, point 3); doesn’t conduct commercial activity by itself (point 14 of the Instruction № 30) |
| 3 | Duration of business activity | The term of activity is fixed, term of activity is not fixed (article 5 of the Law № 1576 ) | The period of activity is fixed (the Civil codex of Ukraine, article 1141, point 5), without fixing termination (the Civil codex of Ukraine, article 1142, point 1) | Term of business activity is determined by legal entity – the founder of the representative office |
| 4 | Size of the authorized capital | Size of the authorized capital should not be less than 100 minimal salaries, in view of the minimal salary rate, valid at the date of foundation the Plc (article 52 of the Law № 1576 ) | Joint activity can be carried out by way of consolidation the participants’ investments (simple company) or without consolidation the participants’ investments (the Civil codex of Ukraine article 1130, point 2) | Legislative requirements are absent |
| 5 | Authorized capital payment procedure | 50 % of the authorized capital should be paid prior the date of the state registration, the rest - during the following year (the Civil codex of Ukraine, article 144, point 3) | - | - |
| 6 | Documents, serving as the ground to conduct activity (charter documents) | Charter (article 143 of the Civil codex of Ukraine) | Joint activity agreement, compiled in the written form (article 1131 of the Civil codex of Ukraine) | Representative offices operate on the ground of statement, issued by themselves (the Civil codex of Ukraine, article 95, point 3) |
| 7 | Possible founders (participants) | Either individuals or legal entities | Either individuals or legal entities | Only the legal entity which created its representative office |
| 8 | Number of founders (participants) | Minimal number – 1 person (the CCU, art. 41, p. 2), maximal number (the CCU, art. 141, p. 1). Question is not legally arranged (p. 7 of the State Entrepreneurship Committee’s letter № 1022 of February, 20 2007 | Not fewer than 2 persons (as the agreement can be compiled between two ore more persons) | Only the legal entity which created its representative office |
| 9 | Comparison of pure assets value | Obligatory to conduct every year (the CCU, art.144, p.4) | Legislative requirement is absent | Legislative requirement is absent |
| 10 | Liability | Within its investment value ( the CCU, art. 140, p . 2) | Under the terms of agreement between parties in case, when the opposite is not fixed by the Law of Ukraine “On Separate Kinds of Joint Activity” (the CCU, art. 1131, p.2 and art.1134, p.4) | Liability is undertaken by the legal entity which created its representative office |
| 11 | Profit distribution | Participants obtain dividends | The procedure of profit distribution is arranged by agreement | Profit distribution is performed by the legal entity which created its representative office |
