The registration of statutory capital is reflected in accounting procedures. Contribution to the statutory capital of the rozrakhunkovy rakhunok. How to repay the debt of the principals from deposits to the CC
Contributing a non-current asset to the status of matrimony is one of the methods.
It is accepted to form the OS for the varity, which is called the primary one, which includes all expenses for the addition and bringing it to the appropriate form.
The object is valued at the price determined by the collection of all the directors.
The founders of the partnership are obliged to make their contribution to the statutory capital upon completion of the marriage. The contribution can be formed in the form of the main purpose - the asset, which is in long-term operation, with the method of removing the profit.
Such objects should be posted to the debit account 01 with the upcoming incremental transfer of the asset balance from the organization for additional monthly depreciation. The acquisition of the object is based on the initial value of the object.
Once the principal contribution is made, the contribution to the statutory capital becomes a penny estimate of the value of the asset.
Golovne zavdannya with nadhodzhenni lane in rahunok repayment of the borg for the deposit to the CC - correctly calculate the varity for which you will receive it.
This display is set up at the hour of gathering all the participants of the partnership, the decision may be praised by all the leaders unanimously.
Moreover obov'yazkova vimoga - contract of service of an independent assessor to assess the value of an asset, if the result of the assessment by the principals exceeds 20,000 rubles, which is typical for non-current assets - this benefit is prescribed in the Law on Trade Organizations.
Butt of the participant's entry
Mind the butt:
One of the founders of TOV made a contribution to the statutory capital of the turning bench.
The partnership participants highly appreciated the value of this asset in the amount of 540,000 rubles, which can be compared with the results of the assessment procedure of an independent expert.
Carrying out for butt:
|
Sum, rub. |
State operation | Rakhunka debit |
Rakhunka loan |
| The liability for the principal's contribution to the statutory capital is shown | |||
| The verstat of the assessment results is included in the warehouse deposit of non-current assets | |||
When a company is created, statutory capital is formed, which may be either power or position. Statutory capital (below the text of the CC) is the reserve of a company, which is created by the founders, by contributing up to a new cost, material assets, property, intangible rights, expressed in penny equivalent. This is necessary for the beginning of the functioning of the company. Legislative acts of the Russian Federation regulate the amount (size) of statutory capital. Let's take a look at which bank is insuring the statutory capital, how to register the owner's contributions to the cash register, including accounting entries at the time of registration of this operation.
Rakhunok of the statutory capital
For the formation of structures with principals, frame 75 “Rosarchs with principals” is stacked, on which two subracks are stacked:
- The first one is “Results for deposits up to the statutory (stocked) capital”, which insures the debt from the formation of statutory capital;
- The other is “Rozrakhunki with payment of income”, in the form of dividends.
The legislation of the Russian Federation has given permission to the owners (shareholders) of joint stock companies to contribute statutory capital, it has been established as follows:
- 50% of the statutory capital must be paid within 3 months after the state registration of the company;
- The debt in the amount that was lost, up to 50% of the statutory capital, must be paid (repaid) in due course after the sovereign registration of the company.
As for the part of the repayment (contribution) of the statutory capital by other partnerships, the following applies to them:
- TOV (limited partnership);
- DP (sovereign enterprises);
- MUP (municipal unitary enterprises).
then, the founders (lords) are obliged to contribute their share to the statutory capital no later than 4 months from the date of the sovereign registration of the enterprise.
If one (single) of the principal(s) do not contribute their share to the statutory capital, then a decision is made by the partners of the partnership to transfer that share to the company's capital.
The statutory capital of the marriage, contributions to the company's bank account can be spent on the needs of the enterprise:
- Payment of wages to healthcare workers;
- Rent, for example, office or warehouse space, rental of vehicles;
- Adding OS objects that are used for further work, for example, computer technology, objects in manufacturing workshops, etc.;
- Payment of purchases, re-insurance of funds to postal employees;
- Otherwise.
The debt of the owners for the statutory capital and receivables is shown in the asset balance sheet in section II behind the row “Receivables”.
How to formalize the contribution of statutory capital before the arrival of the company
The statutory capital can be contributed by the owner of the following:
- Material assets (stationery, furniture, government supplies, etc.);
- Maina (office buildings, warehouses, vehicles, etc.);
- Groshovikh koshtiv;
- Intangible rights (software, licenses, patents)
Koshti can be deposited before the start of business or to the bank account. When deposited before the cash register, the cashier issues an incoming cash order, and the manager sees a receipt for the incoming cash order, which is the basis for processing the deposited cash at the cash register of the business.
When making deposits before the start of business, remember that during this operation it is also necessary to adhere to cash discipline. When you deposit statutory capital into the cash register, cash register equipment is not required (cash register), and there is no need to punch a cash receipt, as this does not contribute to the proceeds of the enterprise.
The statutory capital of the company does not need to be supported on a separate basis, except for the amount contributed by the founders (authorities).
There is no need to notify control (submission inspectorates) or other bodies about the amount of statutory capital contributed. Information is required whenever the amount of statutory capital is changed. When changes are made to the company's statute and the revised version of the statute is submitted to the Federal Tax Service (tax inspectorate).
Carrying out the contribution of statutory capital to the company's account
Once the owner (shareholder) makes a contribution to the cash account as a capital accountant, the following accounting entries are generated:
- Dt 50 “Casa” and Kt 75.01 “Rozrahunki for deposits in statutory capital.”
After making a deposit, you have found money, you can replenish the structure of the account and check their needs of the organization.
When depositing funds into the company's account, accounting records are generated on the accounts:
- D-t 51 “Rozrahunkovy rakhunok” and K-t 50 “Casa”.
Regardless of those that operations in the form of statutory capital are rare, they are extremely important, as they represent the capital of the enterprise with its rulers. Within the framework of this article, accounting entries will be examined related to the initial formation of statutory capital for the turnover of the founders.
Main enterprises can be formed for a rakhunok of moisture and obtained fruits. Powerful capital (capital), in its entirety, consists of statutory capital, additional capital, reserve capital and undivided profit. The statutory capital occupies a central position among all the transferred reserves, including the fund created during the creation of the enterprise. The first accounting carried out at the enterprise is related to the formation of statutory capital - however, the statutory capital is subject to the rest of the operations during the liquidation of the enterprise.
The appearance of statutory capital in the Plan of Rakhunki
Information about the balance of statutory capital (reserved capital, statutory fund) of enterprises is displayed on passive page 80 “Statutory capital”. The balance of this may be consistent with the size of the statutory capital recorded in the establishment documents of the enterprise.Entries under section 80 “Statutory capital” are made during the formation of statutory capital, as well as in cases of increase and change in capital only after making appropriate changes to the establishment documents of the enterprise.
Every other business transaction does not affect the size of the statutory capital; the statutory capital is changed only in accordance with the rules passed by legislation or statutory documents.
The analytical department behind section 80 “Statutory capital” is responsible for ensuring information about the founders of the enterprise, the stages of capital formation (formation upon establishment and all changes) and types of shares (simple and preferred shares).
Formation of statutory capital
After the sovereign registration of the enterprise, the statutory capital of the amount of deposits of its owners is displayed in the credit account 80 “Statutory capital” in the correspondence with the debit of account 75 “Rozrakhunkki from the founders”, subrakhunka 75-1 “Rozrakhunka for deposits up to the statutory capital” folded) capital."
Butt 1
The size of the statutory capital of JSC “Viter” will be 20 million rubles according to the statute as of 10/15/2013. Under the agreement created by JSC "Viter" on October 15, 2013, the shares were divided among three founders:
LLC "Tandem" - 10 million rubles;
VAT "Besida" - 5 million rubles;
CJSC "Lavina" - 5 million rubles.
The date of state registration of JSC “Vіter” is 10/18/2013.
To pay the statutory capital, the legislator transferred a due period. Yes, okay Law on AT (clause 1 art. 34) no less than 50% of the shares of the partnership, distributed at its inception, must be paid within three months from the moment of the sovereign registration of the partnership. The fragments are consistent with clause 3 art. 2Law on AT Until payment of 50% of the shares of the partnership, distributed among its principals, the partnership has no right to act on the property related to the establishment of the partnership, the remainder (which will go back to the chronology of accounting records) such transaction They are connected with the payment of statutory capital.
One hundred partnerships with interconnected coverage Law on LLC A new time frame has been established: the statutory capital may be paid by the owners at least half at the time of the state registration of the partnership ( clause 2 art. 16Lawabout TOV).
The maximum term for payment of part of the statutory capital that has been lost, obviously Law on ATі Law on LLC however, one time since the moment of the sovereign registration of enterprise ( clause 1 art. 34 Law on ATі clause 1 art. 16 Lawabout TOV).
Payment of statutory capital
The actual receipt of the principals' deposits is documented by accounting entries in the debit of the valuables account and to the credit of the 75 "Rozrakhunki with the principals" account. Subject to clause 2 art. 34 Law on AT payment for shares that are distributed among the founders of the partnership at the time of their sleep, additional shares placed in the form of a subscription may cost a pittance, valuable papers, other speeches and mining rights. their rights, they are tossing a penny valuation.A similar norm is to be located in clause 1 art. 15Lawabout TOV. Since the founder makes deposits in Russian rubles, then no particularities in the form are to blame; the search for deposits in the form of other material values and rights is deserved with respect.
Law on AT (clause 3 art. 34) that by lawabout TOV (clause 2 art. 15) special measures have been established to ensure that the acquisition of mines transferred in natural form to the power of the enterprise in deposit markets in statutory capital is subject to market prices. At what price is the penny valuation of the lane, what should be entered, carried out behind the year between the leaders .
The rules for acquiring a lane to the statutory capital of TOV and AT are presented in the following table.
| Balance rakhunok | Falling asleep | |
| Debit account 08 “Investments in non-current assets.” Then the main assets and intangible assets are written off from credit account 08 to debit account 01 “Basic assets” and (or) 04 “Intangible assets” in accordance with the established procedure | The total value of the main features contributed to the statutory (stock) capital of the organization is determined by their penny value, determined by the founders (participants) of the organization, as otherwise provided by the legislation of the Russian Federation. The actual (gross) value of an intangible asset contributed to the statutory (stock) capital is recognized as its penny value, determined by the founders (participants) of the organization, if not otherwise provided for by the legislation of the Russian Federation | Paragraph 9 of PBO 6/01 “Aspect of the main features”6 Clause 11 PBO 14/2007 “The appearance of intangible assets”7 |
| Rank on the type of stocks and goods | The actual consistency of material and material reserves contributed to the statutory (stocked) capital of the organization is determined from their penny valuation agreed upon by the founders (participants) of the organization, as This is not covered by the legislation of the Russian Federation | Paragraph 8 of PBO 5/01 “Shape of material and production reserves”8 |
| Rakhunok 58 “Financial deposits” | The total value of financial contributions made to the contribution of the statutory (stock) capital of the organization is recognized by their penny value, agreed by the founders (participants) of the organization, as otherwise provided by the legislation of the Russian Federation | Paragraph 12 of PBO 19/02 “Image of financial injections”9 |
The only drawback from the rules is the contribution to the statutory capital of an asset denominated in a foreign currency (see the table below).
| Balance rakhunok | Subject to the norms of accounting legislation | Falling asleep |
| Rakhunok 52 “Currency Rakhunki” | The exchange rate of an asset denominated in a foreign currency in the ruble is carried out at the different official exchange rate of the foreign currency to the ruble, established by the Central Bank of the Russian Federation. Whenever the exchange rate of an asset denominated in a foreign currency requires payment in rubles, the law or for the benefit of the parties has established a different rate, the exchange rate must be followed. For accounting purposes, the value of transactions in the ruble is carried out at the rate prevailing on the date of the transaction in foreign currency | Paragraphs 5 - 6 PBU 3/2006 “The scope of assets and assets, the assets of which are expressed in foreign currency”10 |
Additionally, we give example 1. Shares are divided between three leaders: TOV "Tandem" - 10 million rubles, VAT "Besida" - 5 million rubles, CJSC "Lavina" - 5 million rubles. Payment for shares in accordance with the agreement for the establishment of ZAT "Vіter" is carried out in accordance with the procedure. TOV "Tandem" will contribute 4 million rubles to the owner of the indestructible mine for five lines at the same time, 3 million rubles. ta koshti - 3 million rubles. Two other principals may pay the shares for a pittance.
The actual payment of the statutory capital was:
10/22/2013 - the contribution of VAT “Besida” in the amount of 5 million rubles has been paid in full;
10.24.2013 - transfer of the main rights as a contribution to Tandem LLC (ownership in the amount of 4 million rubles and the right to own the main in the amount of 3 million rubles);
11/12/2013 - the contribution of CJSC “Avalanche” in the amount of 5 million rubles was paid in full;
11/13/2013 - the contribution of Tandem LLC was paid in the amount of 3 million rubles.
The formation of the statutory capital of JSC “Vіter” is accompanied by the following transactions:
| Substitution of operation | Debit | Credit | sum, rub. |
| 22.10.2013 | |||
| Contribution made by Groshim VAT “Besida” | 51 | 75-1 | 5 000 000 |
| 24.10.2013 | |||
| Zrobleno contributed to the ownership of LLC "Tandem" | 08 | 75-1 | 4 000 000 |
| Zrobleno contribution of the right to koristuvannya mine LLC "Tandem" | 97 | 75-1 | 3 000 000 |
| 12.11.2013 | |||
| The contribution was made in pennies to JSC "Lavina" | 51 | 75-1 | 5 000 000 |
| 13.11.2013 | |||
| The contribution was made in pennies to LLC "Tandem" | 51 | 75-1 | 3 000 000 |
Features of payment of statutory capital in foreign currency
The procedure for depositing foreign currency into statutory capital is more specific. Russian enterprises do not have the right to make their contribution to statutory capital in foreign currency, as long as it is protected Art. 9 Federal Law dated December 10, 2003 No.173-FZ “On currency regulation and foreign exchange control”. As for foreign investors, it stinks Art. 6 Federal Law dated 07/09/1999 No.160-FZ “On foreign investments in the Russian Federation” can earn their contribution in foreign currency. At whose assessment of the invested capital the currencies of the Russian Federation are imported. The exchange rate difference, which results from this, encourages inclusion in the additional capital of the enterprise ( clause 14 PBO 3/2006).Also, when investments in foreign currency are made to the statutory capital, the following accounting entries are generated:
- Debit 75 “Rozrahunki with principals” Credit 80 “Statutory capital” - forming the foreign debtor at a narrow rate;
- Debit 52 “Currency accounts” Credit 75 “Rozrahunki with principals” - availability of foreign currency from a foreign custodian at the exchange rate on the date of registration on the currency market;
- Debit 75 “Rozrahunki with principals” Credit 83 “Additional capital” - display of a positive exchange rate difference (i.e. the exchange rate of foreign currency) or Debit 83 “Additional capital” Credit 75 “Rozrahunki iz zasnovnikami” - display of a negative exchange rate difference (as the exchange rate has fallen).
The fragments of the newly created enterprise do not have a surplus behind the account 83 “Additional capital”, and there may be a negative balance behind the passive account.
The size of the statutory capital of JSC "Berezen" is consistent with the statute -
25 million rub. The shares are divided between two shareholders: Raiduga LLC – 20 million rubles, Soleil Ltd – 5 million rubles. According to the agreement on the establishment of JSC "Berezen" dated 06.11.2013 LLC "Raiduga" will pay for its share in karbovanets, and Soleil Ltd - in US dollars (in the amount of 154,555.21 dollars).
The date of state registration of JSC “Berezen” is November 11, 2013. LLC "Raiduga" paid capital on November 14, 2013, Soleil Ltd – on November 27, 2013.
US dollar exchange rate as of November 6, 2013 – 32.3509 rubles/dollar, as of November 27, 2013 – 32.9879 rubles/dollar.
The accounting department of the organization will have the following records:
| Substitution of operation | Debit | Credit | sum, rub. |
| 11.11.2013 | |||
| Formed by the CC for the rakhunok part of LLC "Raiduga" | 75-1 | 80 | 20 000 000 |
| Formed by KK for rakhunok chastka Soleil Ltd | 75-1 | 80 | 5 000 000 |
| 14.11.2013 | |||
| Contribution was made to KK ZAT "Berezen" in koshta of LLC "Raiduga" | 75-1 | 80 | 5 000 000 |
| 27.11.2013 | |||
| Contributions were made from CC JSC "Berezen" in foreign currency Soleil Ltd (154,555.21 dollars × 32.9879 rubles/dollar) | 52 | 75-1 | 5 098 451,81 |
| Positive exchange rate difference shown | 75-1 | 83 | 98 451,81 |
Placement of shares at a price greater than the face value
The formation of the statutory capital of a joint stock partnership can be accompanied by the amount of premium on the share. This sum is to blame for these outbursts, if during the first issue the shares are sold at a nominal price. Subject to Instructions for the implementation of the Rank Plan the amount of the difference between the sales and nominal value of the shares obtained during the process of forming the statutory capital of AT (upon the establishment of a partnership, with a further increase in the statutory capital), is applied to the loan in section 83 “Additional capital” in correspondence with rahunko 75 “Rozrahunki with zasnovnikami”. The remainder of the payment for the shares of the partnership upon its establishment will be passed by its directors at a price not lower than the nominal value of these shares ( clause 1 art. 36Law on AT), behind the rack 83 “Additional capital” a more positive balance may be formed, and a negative axis.
Since, according to the official legislation of the LLC, the value of the participant’s contribution to the statutory capital of the partnership is transferred over the nominal value of the share paid by the participant, then the amount of such surplus can be received by the accounting department of the partnership in the same manner as the amount of the difference Izh the sales and nominal value of the shares received from the process of forming the statutory capital of a joint stock partnership ( List of the Ministry of Finance of Russia dated September 15, 2009 No. 03‑03‑06/1/582 ).
Butt 4
The size of the statutory capital of VAT "Volga" must be set to 25 million rubles before the statute. The nominal value of the share is 1,000 rubles, 25,000 shares were issued. Shares are placed by closed subscription at a price of 1050 rubles. TOV "Motor" is buying 6,250 shares, ZAT "Oka" - 18,750 shares.
| Substitution of operation | Debit | Credit | sum, rub. |
| Formed by the CC for the rahunok entry of LLC "Motor" (6250 × 1000 rub.) | 75-1 | 80 | 6 250 000 |
| Formed by KK for the rakhunok contribution of ZAT "Oka" (18,750 × 1,000 rub.) | 75-1 | 80 | 18 750 000 |
| Payment made to LLC "Motor" (6250 × 1050 rub.) | 51 | 75-1 | 6 562 500 |
| Payment made to ZAT "Oka" (18750 × 1050 rub.) | 51 | 75-1 | 19 687 500 |
| The difference between the sales and nominal value of shares added to Motor LLC has been included | 75-1 | 83 | 312 500 |
| The difference between the sales and nominal value of the shares added to ZAT "Oka" was included | 75-1 | 83 | 937 500 |
Instructions from the Statement of the Rank Plan
It should be noted that according to the civil legislation (clause 3 of article 89 and clause 3 of article 98 of the Central Committee of Ukraine) there is no agreement on the formation of a partnership and an agreement on the creation of a joint stock partnership (under the status of that) installation documents, but also in they are designated as division of shares (and shares) between the principals.Federal Law dated December 26, 1995 No. 208-FZ “On Joint Stock Partnerships”.
Federal Law dated 02/08/1998 No. 14-FZ “On partnerships with limited liability.”
In order for LLCs to ensure the security of funds to pay for the statutory capital until the time of their sovereign registration, commercial banks open them so-called accumulative accounts. After the state registration of partnership, this accumulative shell becomes disorganized. It is reported that the civil legislation will introduce the concept of “accumulative structure of a created legal entity” (draft federal law No. 47538-6 “On introducing changes to the first, second, third and fourth parts of the Civil Code of the Russian Federation ї, as well as in addition to legislative acts of the Russian Federation "). From this moment on, de facto, the accumulative accounts that are opened by commercial banks lose their legal legal status.
- Approved by the Order of the Ministry of Finance of Russia dated March 30, 2001 No. 26n.
- Approved by the Order of the Ministry of Finance of Russia dated December 27, 2007 No. 153n.
- Approved by the Order of the Ministry of Finance of Russia dated 06/09/2001 No. 44n.
- Approved by the Order of the Ministry of Finance of Russia dated December 10, 2002 No. 126n.
- Approved by the Order of the Ministry of Finance of Russia dated November 27, 2006 No. 154n.
Statutory capital is part of the official capital of the organization, which is recorded in its statutory documents, the amount of funds invested by the authorities to ensure statutory activities. This value means the minimum size of the mine, which guarantees the interests of creditors. Depending on the organizational and legal form, the statutory capital of an organization can be called a statutory fund, a mutual fund, or a capital stock. The synthetic and analytical aspect of statutory capital is discussed in our consultation.
Rakhunok 80 “Statutory Capital”
The accounting of statutory capital is maintained on the same page 80 “Statutory capital” (Order to the Ministry of Finance dated October 31, 2000 No. 94n).
The credit surplus of May 80 corresponds to the size of the statutory capital recorded in the organization’s founding documents. This means that accounting records for account 80 are reviewed only after making the necessary changes before setting up the documents.
The analytical focus on the framework 80 is organized by the founders of the organization, stages of capital formation and types of shares.
Rakhunok 80 is also subject to the same type of deposits in a joint venture under a simple partnership agreement. In this case, account 80 is called “Comrades’ Deposits”. It is necessary to carry out an analytical review of the section 80 “Contributions of comrades” for each simple partnership agreement and each participant in the agreement.
Accounting for statutory capital
Before the main accounting entries for the statutory capital, you can make entries from the statutory capital for the sovereign registration of speech organizations, its formation, i.e., making contributions to the statutory capital, and make changes.
Let's make the main accounting records regarding the form of statutory capital in the table:
| Operation | Rakhunka debit | Rakhunka loan |
|---|---|---|
| The amount of statutory capital recorded in the organization’s founding documents is shown. | 75 “Rozrahunki iz zasnovnikami” | 80 |
| Contributions have been made to the statutory capital | 08 “Investments in non-current assets”, 10 “Materials”, 41 “Goods”, 50 “Casa”, 51 “Rozrahunkovy rahunki”, 52 “Currency rahunki” etc. | 75 |
| Changes in statutory capital are shown when the share is transferred to the participant | 80 | 75 |
| A change in the statutory capital has been introduced without changing the share of the share to the participant (including when the amount of the statutory capital is brought to net assets) | 80 | 84 “Undivided profit (uncriticized surplus)” |
| The statutory capital has been changed for the purpose of cancellation of the parts that are due to the organization | 80 | 81 “Power shares (parts)” |
| The statutory capital has been increased for the share of additional deposits of participants (acceptance of new participants) | 75 | 80 |
| An increase in statutory capital has been shown for the share of undivided profits | 84 | 80 |
| The statutory capital has been increased for the amount of additional capital | 83 | 80 |
Statutory capital on the balance sheet
And where – in assets and liabilities – is the statutory capital reflected in the balance sheet?
Being part of the power of the financial activities of the organization, the statutory capital is collected from Section III “Capital and Reserves” of the balance sheet, and the debt of the founders for contributions to the statutory capital (then debits) is outstanding torque) – in section II “Current assets” (
The contribution to the statutory capital (postings will be given below) is necessary for legal entities that are engaged in commercial activities, regardless of their organizational and legal form. Statutory capital (CC) is a chain of pennies contributed by the founder of a LLC or company with any other form of power during its development. Such an introduction may appear in different forms:
- ready-made funds - making “contributions to the statutory capital through the cash register”, to be clarified by the statistics;
- unprepared sums;
- miscellaneous materials;
- main features (OS);
- goods, products.
QC is a function of any organization on the basis of which its assets are formed.
Rakhunok, on which accounting is carried out for transactions with the statutory fund, is 80. This rakhunok is always passive due to the constant credit balance. After the principals have invested their money, the accountant must create a separate entry. Contribution to the statutory capital, postings: Dp 75 Kt 80. This analytical record is required to reflect the total amount of the principal's contribution. Rakhunok 80 corresponds with rah. 75 "Rozrahunki with leaders." The surplus on Dp 75 for the sub-bank of such deposits exceeds the amount of the unpaid statutory deposit. For 80 racks, you can open subracks for a more accurate analytical view:
- participants, leaders of the organization;
- types of shares (for some joint stock companies);
- molding stage.
Legal regulation
The regulation of legal notes for deposits in CC is based on the Civil Code of the Russian Federation (Article 51) and Federal Law No. 14-FZ dated 02/08/1998.
14-FZ allows for an increase in statutory capital in the form of additional contributions from the parents. The decision regarding the additional payment of funds must be notarized.
Crimea Federal Law No. 402 “On accounting” dated 12/06/2011, accounting operations from making deposits during the development of the organization are regulated by the following legal acts:
Opodatkuvannya
The regulations for the submission of deposits are listed in the List of the Ministry of Finance No. 07-05-06/302 dated 12/19/2006.
Contributions to the CC do not form a tax base without a contribution of profits (clause 3, clause 1, article 251 of the Tax Code of the Russian Federation), nor with a tax added to the income tax (clause 4, clause 3, article 39 of the Tax Code of the Russian Federation).
Krim pennies, the principals can contribute their share of the CC at the vista lane. In such cases, it is necessary to evaluate the lane that occurs. If the value of the mine portion will be more than 20,000.00 rubles, then for the assessment it is necessary to obtain an independent expert and select a new special expert.
Since the value of the main deposit is less than 20,000 rubles, then the penny value of such operating systems is determined by the secret meetings of the managers and is confirmed by the unanimous decisions of all participants.
Making major contributions does not create a profit or surplus either for the shareholder or for the issuer of shares or shares (clause 1 and clause 2 of clause 1 of Article 277 of the Tax Code of the Russian Federation).
The tax payer withdraws mining rights as payment for the allocation of shares, and the shareholder, with his money, transfers his mining rights to hold the issuer's shares.
In this way, the difference in the value of the mine that is to be paid is calculated, and the nominal value of the part in the structure of the CC does not flow into the subordinated base and the income tax.
A similar situation arises with the subsidy of the main investment of the PDV - the given mine as a part of the CC is not affected by the implementation, and therefore does not apply to the subsidized investment (clause 4, clause 3, article 39, clause 1 p 2 Article 146 of the Tax Code of the Russian Federation ). In this case, it is appropriate from clause 11 of Art. 171 of the Tax Code of the Russian Federation, the tax payer-issuer has the right to accept the PDV until renewal by the owner or shareholder.
If the accountant determines the basis of the contribution to the main account for the main reasons, accepted as a deposit to the CC, then he must ensure the deposit of such deposits for the data of the accounting department (Ministry of Finance Sheet No. 03-05-05-01/80 dated 10/03/2011). The deposit in the CC may be insured for the varity of the balance sheet in accordance with the PBO.
Accounting department for transactions with statutory entries
The formation of statutory capital is always linked to the right to found a company. The amount, term of payment, types of payments to be made, and other provisions are prescribed in the terms of reference. This agreement provides for all organizational arrangements related to the procedure for forming statutory deposits.
Let's look at how to represent contributions to statutory capital in the accounting system - carried out for various organizations.
Oskolki rah. 80 If the account is passive at first, then most of the passive is carried out for credit, and the change is for debit.
The CC entry is recorded in the form as follows: Dp 75 Kt 80.
If the principal is responsible for making deposits in preparation, he is guilty of memory, which limits this operation to become 10,000 rubles (Article 66.2 of the Central Committee of Ukraine).
Contribution of statutory capital to cash, carried out: Dp 50 Kt 75.1.
According to the current legislation, payment for CC must be made within a few months after registration of installation. If the deposits are made through an open slot, then each participant can arrange for the deposit of pennies to be deposited directly to his or her part:
In this case, if the founder decides to take part from the CC for additional fixed assets, the entry in the book for the side that is being withdrawn (postings) will look like the following order:
If the participant of the investment for the purpose of the statute is another organization, then the following entries (postings) will be made for such owner:
Increase in statutory capital
The QC amount may be increased based on the decisions of the participants during the era of the crowning of singing minds:
- Registration of additional deposits, conversion of shares with the Federal Tax Service or SBRFR (for joint stock companies and PAT).
- Payment in full time is not less than initial deposits, but in some cases it is increased.
The main means of increasing statutory capital are taken to account for the non-distribution of the organization's profits, increasing the additional capital or the financial assets of the founders. If a new participant is accepted on top of others, then the insurance costs will be reduced. Also, a specific leader or a bunch of Vlasniks can increase their share at the same time. Since all participants have a greater interest in the QC, the appearance of a proportional increase in all frequencies and shares increases.
Accounting entries that increase the statutory capital (entries), similar to transactions with the formation of the CC and are compiled on the middle date of the re-insurance of money and the transfer of mining objects. Improvements regarding transactions with such deposits are also shown in the installation period.
Vantaged...