Informational and Guarantee Functions of the Authorized Capital of Business Entities

In the process of developing the digital economy in the Russian Federation, one of the pressing topics is the value of information. The present article provides the analysis of legally established information measures regarding information on the authorized capital of business entities, which are available to a wide range of users. The work also draws attention to problematic issues related to the reputational assessment of a business entity based on information about the authorized capital. Based on the analysis, it is proposed to consider the correlation between the guarantee and information functions of the authorized capital.