The aim of the research is to analyses and, using analogy, to examine exhaustively the areas of legal uncertainty in the mechanism of social capital formation of commercial entities, while at the same time checking the coherence of the statutory analogy and the analogy in law as a universal means of protecting and combating gaps in the business sphere. A combination of general logical methods of analysis and synthesis, induction and deduction, comparison and generalization, characteristic of works dealing with civil law, were applied. At the same time, the analogy method was used as a research tool and as a research tool. The conclusions of the work include the identification of specific gaps in the legal regulation of the procedure, methods, and terms of payment of share capital, the identification of ways to overcome these gaps casually and the formulation of proposals for the legislative updating of the regulatory structure of the share capital of commercial companies.