Extreme Capital is a component of the equity capital of the Organization allocated as an object accounting and independent reporting indicator. The system of regulatory regulation of accounting determines additional capital by transferring its component parts.
Paragraph 68 of the Regulations on accounting and accounting reporting in Russian Federation (approved by the order of the Ministry of Finance of Russia dated July 29, 1998 No. 34N, as amended. Changes and additions) it was established that "the amount of additional funds, objects, objects is taken into account" capital construction and other material objects of the property of the organization with a term useful use Over 12 months, carried out in the prescribed manner, the amount obtained above the nominal value of the posted shares (emission income joint Stock Company), and other similar amounts. "
Extreme capital is the sources of increasing the cost of the property of the organization. To summarize information about additional capital, 83 "Extension Capital" is used.
The formation of additional capital can be carried out by:
increase the cost of fixed assets as a result of revaluation;
emission income;
directions of pure profits in it;
the formation of courseware differences in the event of repayment of debt on contributions to the authorized (share) capital, expressed in foreign currency;
accession to the additional capital of the total investment facilities used.
Accounting for the formation of additional capital due to the increase in the accounting value of fixed assets is governed by the Regulation on accounting "Accounting for fixed assets" of PBU 6/01, approved by the Order of the Ministry of Finance of Russia dated March 30, 2001 No. 26n, the procedure for revaluation as of January 1, 1997 . (approved. dated July 20, 1998 No. ZZN, as amended. changes and additions), instructions for applying an account plan (approved by the Order of the Ministry of Finance of Russia from 10/31/2000 No. 94n) and other documents of the accounting regulatory system. The organization has the right no more than once a year (the beginning of the reporting year) to overestimate the facilities of fixed assets. The amount of the accommodation of the facility of fixed assets as a result of the revaluation is credited to the addition capital of the organization. The amount of the accommodation of the object of fixed assets equal to the amount of its mark-up conducted in previous periods and attributed to the account of profits and losses as other expenses, refers to the account of profits and loss of the reporting period as an income.
The emission income is formed by the organization when selling shares of JSC at a market price higher than the nominal.
According to PBU 3/2000 "Accounting for assets and liabilities, the cost of which is expressed in foreign currency» Currency differences related to the formation of the authorized capital of the Organization are subject to assigning additional capital. In this case, under the course difference, the difference arising between the official courses of foreign currency, the RF CB, as the date of its actual introduction in authorized capital And on the date state registration constituent documents. IN modern conditions It happens, as a rule, positive and therefore is considered as an inflationary source, accounted for in the composition of additional capital.
In accounting, a positive exchange rate difference that emerged when making a foreign currency in the authorized capital of the enterprise is reflected in the record: Debit 83 Credit 75 "Calculations with the founders" subaccount 1 "Calculations on deposits into authorized (share) capital".
Additional capital join allocations received from any level budget that spent by the company to finance long-term investments. These funds are credited first to a special bank account, from which they are then written off on coverage of expenses carried out in accordance with the enterprise's investment program. Then consumed the amount of budget allocations is included in the composition of additional capital accounting record: Debit 86 " Special-purpose financing»Credit 83" Extension Capital ".
The basis for such an accession can only be the fact of the use of budget funds on the intended purpose.
Expose capital can be replenished at the expense of funds sent to replenish its own current meansThis source is formed in the distribution process by participants of the enterprise retained earnings.
Typical wiring for the formation of additional capital:
Extension funds are most often used for the following purposes:
repayment of amounts of reducing the cost of fixed assets as a result of revaluation;
an increase in the authorized capital of the organization;
repayment loss;
distribution between shareholders.
A decrease in the value of additional capital is possible with a decrease in the cost of fixed assets that revealed from the results of their revaluation. The amount of markdown of the volume of fixed assets as a result of the revaluation refers to the account of profits and losses as expenses. The amount of markdowns of the facility of fixed assets refers to a decrease in the additional capital of the Organization formed in the account of the amount of the accommodation of this facility conducted in the previous reporting periods. Exceeding the amount of the mark of the object over the sum of its complementaries enrolled in the additional capital of the organization as a result of the revaluation conducted in the previous reporting periods, refers to the account of profits and losses as other expenses.
Paragraph 15 of PBU 6/01 on the write-off of accumulated amounts of the cash supply contains the following requirement: "When the object of fixed assets is disposed of, the amount of its accounts is postponed from an additional capital of the organization in retained profit Organizations. Organizations are required when disposing of the object of fixed assets to perform the following wiring: Debit 83 "Extreme Capital" subaccount "The increase in the value of the revaluation property" Credit 84 "Retained earnings ( uncoated loss) "The accumulated amount accumulated on this particular object is written off.
To perform this wiring, the following steps must be performed:
account balance 83 "Extreme Capital" in terms of the subaccount "The increase in the value of the revaluation property" should be deciphered in all objects of fixed assets subjected to revaluation. Based on the statements of the revaluation, it is necessary to determine the share of additional capital per each separate inventory facility;
in the case of the use of additional capital to increase the authorized capital or for the markup of fixed assets below them initial cost The organization should determine what kind of objects will not correspond to the full amount of accumulated surveillance. For example, it can be assumed that these goals used the revaluation of those who have already retired from the balance of objects;
at the time of the write-off of fixed assets from the balance (for any reasons), the recordings made the above record for the entire amount of additional accommodation per share of the disposal object. The amount of the accommodation, which comes to the share of the disposal object, could be previously reduced if the objects under consideration were in the list formed in the previous step. Then the record will not be made to the entire amount of accumulated accumulated on the project, but on its unspent part.
Typical wiring for the use of additional capital.
"Electronic magazine" Financial and Accounting Consultations ", 2012, N 9
With the introduction of new forms of accounting reporting, approved by the Order of the Ministry of Finance of Russia dated July 2, 2010 N 66N, since 2011 underwent changes and rules for disclosing information on additional capital. Consider the components and procedure for disclosing information about it in the reporting.
Features of disclosure of information in the reporting
From 2011 to section. III "Capital and reserves" accounting balance It is necessary to represent additional capital with two lines: "Revaluation non-current assets"(Line 1340) and" Extension Capital (without reassessment) "(line 1350). Allocation of revaluation of non-current assets in separate string 1340 and the reflection of additional capital without taking into account these amounts will allow to divide the effect on the magnitude of the reassessment capital and the amounts obtained by selling shares above the nominal and other operations. Their origin has different nature and in different ways characterizes the growth of the company's capitalization.
In the income statement, a reference section was introduced, in which, among other indicators, it is indicated on line 2500 cumulative financial results the period where "result from the revaluation of non-current assets is not included in pure profit (loss) of the period "(line 2510) and" result from other operations, not included in the net profit (loss) of the period "(line 2520).
Also changed the rules for disclosing information on the reasons for increasing and reducing additional capital in the report on capital change.
Innovations cause the need to separate accounting of additional capital in the form of an increase in the cost of fixed assets (OS) and intangible assets (NMA) on revaluation, as well as other additional capital. Analytical accounting on account 83 "Extension Capital" must be organized as to ensure the formation of information on the sources of education and areas of use of funds. For these purposes, the corresponding subaccounts for this account can be opened.
Sources of formation of additional capital
Additional capital equity according to account plan<1> It is taken into account in the invoice of the same name 83 and in general represents the amount of the increase in the value of the organization's property for the reasons independent of the organization, by virtue of the circumstances of the economic conditions. He is general Property All participants in the organization.
<1> An accounting account plan for financial and economic activities of organizations and instructions for its application are approved by the Order of the Ministry of Finance of Russia of October 31, 2000 N 94N.
Extension Capital is currently taken into account in the context of the following components:
- an increase in the value of non-current assets identified by the results of their revaluation;
- em session income of a joint stock company arising from the sale of shares at a price higher than the nominal value;
- excess the cost of the participant's contribution to the authorized capital of a limited liability company over the nominal value paid by the participant of the share of either additional contributions in property LLC;
- positive exchange differences related to the calculations with the founders on deposits, including contributions to the authorized (share) capital of the organization, expressed in foreign currency;
- the differences in assets and obligations of the organization used to conduct activities outside of Russia;
- value Added Tax (VAT) material valuesobtained as a contribution to the authorized (share) capital, restored by the organization contributing to the authorized capital of material values;
- other similar amounts.
It is worth paying attention to another component that enterprises took into account earlier in the composition of additional capital - the sums of retained earnings aimed at capital investments. Accounting for these amounts was provided by the procedure that acted until January 1, 2003 by virtue of paragraph 37 and 73 Methodical instructions In accounting of fixed assets (appliance. Order of the Ministry of Finance of Russia dated July 20, 1998 N 33N<1>) In cases of completion, retrofitting, the reconstruction of OS facilities in the amount of costs attached to the accounting account increased the amount on the account of additional capital accounting and decreased its own source that remains at the disposal of the organization (with the exception of depreciation). Similar requirements were kept in the currently canceled documents, in particular in paragraph 4.3 of the Instructions on the procedure for filling out the forms of annual accounting reporting approved by the Order of the Ministry of Finance of Russia dated November 12, 1996 N 97.
<1> The document has lost its strength from January 1, 2004 in connection with the publication of the Order of the Ministry of Finance of Russia dated October 13, 2003 N 91n.
This operation In accordance with the current account plan, approved by the Order of the USSR Ministry of Finance of November 1, 1991 N 56 (the document has raised the power in connection with the publication of the Order of the Ministry of Finance of Russia dated December 29, 2000 N 123N), reflected in accounting records on the debit of account 88 "Retained earnings (uncovered loss)" and account loan 87 "Extension Capital" (in the current account plan it is respectively the same accounts 84 and 83).
Accountants remember that these amounts were made in confirmation of benefits capital investment When paying income tax (PP. "A" 1 Art. 6 of the Law of the Russian Federation of December 27, 1991 N 2116-1 "On the income tax of enterprises and organizations"). The reflection of the amounts in the accounting reports on the "Extreme Capital" line was provided for by paragraph. 44 and 91 Methodical recommendations On the procedure for the formation of indicators of the accounting reporting of organizations approved by the Order of the Ministry of Finance of Russia of June 28, 2000 N 60<2>.
<2> The document has lost strength from the financial statements for 2003 in connection with the publication of the Order of the Ministry of Finance of Russia of July 22, 2003 N 67n.
Now the specified order does not act, but as a result, amounts that have nothing to do with the composition of additional capital investment Capital, and are accumulated capital. Many organizations that are important to show the ability to build capital, eliminated these amounts from additional capital. They transferred reinvested previously used amounts of arrival past years to a separate account subaccount 84.
Revaluation of non-current assets
According to the rules of paragraph 15 of PBU 6/01<3> and p. 21 PBU 14/2007<4> A commercial organization may not more than once a year (as of the end of the year) overestimate groups of homogeneous objects:
- fixed assets under the current (restorative) cost;
- intangible assets at current market value.
<4> The Regulation on accounting "Accounting for intangible assets" (PBU 14/2007) approved by the Order of the Ministry of Finance of Russia dated December 27, 2007 N 153N.
Current market value For revaluation, it is determined solely according to the active market of these assets.
Once upon a time he adopted on the revaluation of any group OS or NMA, the organization will be obliged to recalculate their cost regularly so that their accounting cost is not significantly different from the current (restorative, market) cost.
Accounting records on the revaluation accounting depend on whether the object or this revaluation was revalued is the first for him.
If the object has not been revalued before (first revaluation), then:
- the amount of additional capital refers to additional capital (score 83);
- the amount of markdown applies to other expenses (account 91 "Other income and expenses").
If the object before already revalued, then the order is next.
For dOOP:
- if earlier there was a pre-statement, the sum of the new order is credited to additional capital;
- if earlier there was a markdown, then the amount of the reach of the amount of its previous markdown and attributed to previous reporting periods on other expenses (until 2011 - in retained earnings / uncovered loss), restored on other income (score 91). The accumulation remains applies to additional capital (score 83).
For damage:
- if earlier there was a markdown, then the new markdown applies to other expenses;
- if there was no additional price earlier, then the markdown first extended at the expense of additional capital on this object.
The balance of the markup applies on other expenses.
Note: The organization must be kept analytical account Extension capital in the context of each overvalued OS and NMA. It is necessary for two reasons. The first: with further revaluation of the asset, historical data should be needed to change its price so that if necessary, to properly produce a markdown. The second: additional capital, which formed by the revaluation of non-current assets, with the disposal of revalued assets, is subject to debiting in retained earnings (uncovered loss) of the organization.
Great help in the organization analytical accounting provide data inventory cards of fixed assets (form N OS-6<1> and similar non-ventilation forms on the accounting of NMA). They are also used in the inventory of additional capital in order to verify the correctness of the remnants as of the reporting date. However, often inventory cards are conducted from time to time. in electronic format, and all are not recorded in a timely manner necessary information. But they serve as a kind of passport of the main means.
<1> Unified form N OS-6 "Inventory card accounting of the facility of fixed assets" approved by the Resolution of the State Statistics Committee of Russia of January 21, 2003 N 7.
Recall that accounting registers can not be printed, but to store in electronic form, provided that they are certified by electronic digital signatures (Letter of the Ministry of Finance of Russia dated July 24, 2008 N 03-02-07 / 1-314).
The lack of analytical accounting of additional capital - a frequent occasion for modifying audit conclusions on accounting reporting.
IN lately Auditors also began to pay attention to the absence of regular OS revaluation. Once overestimated them, say, to obtain a loan, the organization forgets about the requirements of PBU 6/01 and paragraph 44 of the methodological instructions on the accounting of fixed assets<2> On the further regular revaluation of the OS. Of course, the annual attraction of appraisers is the cost procedure, especially I want to save during the crisis. But in this case, you should be prepared for the fact that the auditors modify the audit conclusion due to the rise of the cost of the OS and additional capital. This conclusion will be discrepable and tax inspectorsSince the cost of fixed assets is basic when calculating the property tax of organizations.
As for the accounting reporting, how already indicated, the amount of revaluation of non-current assets, accumulated on account 83 as of the relevant reporting dates, is provided on line 1340 "Revaluation of non-current assets" of the balance sheet.
In the income statement for the current year of the amount of the reach statement (markdown), attributed to other income (other expenses), participate in the formation of Row indicators 2340 "Other income" (lines 2350 "Other expenses").
In the report on the change in capital in Section. I "Capital Movement" indicate:
- on line 3100 - the value of additional capital as of December 31 of the year preceding the previous one, and on line 3200 on December 31 of the previous reporting year;
- on line 3212 - amounts of additional capital, assigned to an increase in extra capital in the previous reporting year, and on line 3312 - in the current year;
- on line 3222 - the amount of markdowns, assigned to a decrease in additional capital in the previous reporting year, and on line 3322 - in the current year. Also in these lines will reflect the write-off of the amounts of revaluation in retained earnings due to the disposal of fixed assets and intangible assets;
- on line 3300 - the value of additional capital as of December 31 of the reporting year.
Em session income of the joint stock company
According to paragraph 1 of Art. 36 of the Federal Law of December 26, 1995 N 208-FZ "On Joint-Stock Companies" (hereinafter - the Law on JSC) of the Company's shares are paid when establishing no less than their nominal value. The amount of payment for shares to be placed among the founders should be determined in the contract for the establishment of a society concluded by the founders (paragraph 5 of Art. 9 of the AO Law).
Additional shares posted by subscription are paid at the price determined by the Board of Directors (Supervisory Board), but not lower than their nominal value. This is established in Art. 77 and paragraph 1 of Art. 36 of the law on JSC. According to the rules of Art. 77 AO Act Resolution Specified Authorities is adopted based on market value. valuable papers Society, to determine which published quotes can be used, as well as an appraiser.
Exceeding payment received from the placement of shares, over the nominal value of these shares is an emission income.
According to the rules of paragraph 68 of the PVBU<1> Em session income is taken into account in the composition of additional capital. As for the accounting reporting, the amounts assigned to additional capital (with the exception of the amounts of revaluation) are reflected in line 1350 "Extension Capital (without revaluation)" of the balance sheet.
<1> The Regulation on accounting and accounting reporting in the Russian Federation was approved by the Order of the Ministry of Finance of Russia of July 29, 1998 N 34N.
In the income statement for the current year of the amount of the received emission income is reflected at the reference line 2520 "The result from other operations, not included in the net profit (loss) of the period.
In the report on the change in capital in Section. I "Capital Movement" An increase in capital as a result of emission income is shown for the appropriate periods of strings 3214 or 3314 "An additional issue of shares" or 3213 or 3313 "Revenues related to increasing capital."
Contribution to the Property of Limited Liability Company
A limited liability company may occur at the expense of the sale of a share in the authorized capital at a price higher than the nominal. This income is somewhat incorrectly characterized as an emission, since the formation of the share capital of LLC is not emissions. But economic essence This income is the excess of payment of the share in the authorized capital of the founder over its nominal value - is still close to emission income.
Based on this, the Ministry of Finance of Russia recommended the amount of such exceeding to take accounting, using the order of accounting for the amount of the difference between the sales and nominal value of the shares taken out in the process of forming the share capital of the joint-stock company (the letter of the Ministry of Finance of Russia dated April 13, 2005 No. 07-05-06 / 107).
Information on the amount of amounts is revealed according to the relevant lines of accounting reporting similarly to emission income.
Other amounts attributable to an increase in extra capital (excluding revaluation)
- Starting with the 2011 financial statements, the differences arising from the reconnaissance of the value of the assets and the obligations of the Organization used to conduct activities outside the Russian Federation in rubles (paragraph 19 of PBU 3/2006<2>). With the termination of the organization outside the Russian Federation (full or partial), some of the additional capital corresponding to the amount of these differences relating to the terminated activities joins the financial result of the organization (as other income or other expenses).
- Also, according to the rules of paragraph 14 of PBU 3/2006, an additional capital includes a term difference associated with calculations with the founders on deposits into the authorized capital of the organization. Without discussing the definition of exchange rate differences, given in paragraph 3 of PBU 3/2006, as well as the problem of qualifying differences, which are formed when paying for authorized capital, let's just say that the difference may occur when paying foreign investor Shares in capital expressed in rubles, in foreign currency.
It should be borne in mind that adding capital includes only the amounts of excess of the ruble assessment of the contribution. If such an assessment of the received currency funds turned out to be less than the cost of the contribution, the debt and the contribution cannot be considered completely paid on the accounts of mutual settlements with the founders. In other words, the negative difference in empty capital is not taken into account.
- As noted earlier, the amount of VATs restored by the founder can also be taken into account in the transfer of property as a contribution to the authorized capital and the established established institution (if the specified amounts are not a contribution to the authorized capital of an institutional organization) (PP. 1 of paragraph 3 of Art . 170 of the Tax Code of the Russian Federation, the letter of the Ministry of Finance of Russia of October 30, 2006 N 07-05-06 / 262).
Use of extension funds
Owners can distribute among participants (shareholders) of society not only net profit, but also formed additional capital. However, the procedure and conditions for such a distribution are not detailed in civil and accounting legislation.
According to the amounts plan, the amounts attributed to account 83 are usually not written off. Debit records on it can only take place in cases:
- repayment of the amounts of reducing the cost of non-current assets that revealed from its revaluation - in correspondence with accounting accounts for assets for which the cost reduction was determined;
- directions of funds to increase the authorized capital - in correspondence with the account of 75 "settlements with the founders" or account 80 "authorized capital";
- distribution of the amounts between the founders of the organization - in correspondence with the account 75, etc.
As already mentioned, according to the current Rules of PBU 6/01 and PBU 14/2007, the amounts of accommodation of the OS and NMA may occur during their disposal; And according to the rules of PBU 3/2006 - the write-off on the financial result of the organization under the termination of its activities outside of Russia differences taken into account in the extension capital.
Repayment of losses due to the amount of additional capital
The increase in extra capital due to the revaluation of non-current assets can be used exclusively upon their subsequent markdown.
The amount of accommodation amounts for repayment of the loss of past years is impossible (the letter of the Ministry of Finance of Russia dated July 21, 2000 N 04-02-05 / 2).
Other components of additional capital cannot be used for repayment of losses. First, such an operation is not spelled out in terms of accounts. Secondly, in the report on capital change there is no possibility to reflect the movement of additional capital to repay damages. This operation is possible only by retained earnings.
Use to increase the authorized capital
An increase in the authorized capital of LLC and AO can be carried out, in particular, at the expense of the property of the Company, among which there may be additional capital (paragraph 2 of Art. 17 of the Ltd Law<1>, paragraph 5 of Art. 28 of the Law on JSC, p. 4.3.2 of the emission standards of securities and registration of securities prospectuses<2>).
<1> the federal law from February 8, 1998 N 14-FZ "On Limited Liability Societies".
<2> Approved by the Order of the FSFR of Russia of January 25, 2007 N 07-4 / PZ-N.
The direction of additional capital funds to increase the authorized capital is recorded in accounting records on the debit of account 83 in correspondence with the account of 80. This operation should be reflected in accounting only after making relevant changes to the constituent documents of the Organization.
Payments to participants (shareholders) with reducing authorized capital
Joint Stock Company has the right to offer the Board of Directors (Supervisory Board) and decision general Assembly Shareholders reduce their authorized capital by reducing the nominal value of shares. Such a decision may be provided to pay all shareholders of the Company money (Art. 29 of the Law on JSC). Only those means that correspond to actually obtained property can be sent to the founders, in particular, the nominal value of the share. It is impossible to use for these objectives.
In conclusion, it should be noted that in this moment There is no clarity in the question of what goals can be sent to the amount of additional capital formed at the expense of exchange differences and VAT.
The account of 83 accounting is a passive account "Extension Capital", as well as all accounts of the "Capital" section of the account plan. Designed to account for additional capital. With typical wiring and visual examples, we consider the specifics of the application of 83 accounts and the features of reflection of operations on the accounting of additional capital.
Like any other capital, additional capital is formed at the expense of certain funds and has certain uses. Consider them.
Formation of additional capital:
- The increase in the value of non-current assets according to the results of the revaluation;
- Em session income - the amount of the difference between the sale and nominal value of shares;
- The amount of VAT on property adopted as a contribution to the authorized capital to be tax deduction (Letter of the Ministry of Finance of Russia dated December 19, 2006 N 07-05-06 / 302);
- Course difference - difference when paying the share of authorized capital in foreign currency (PBU 3/2006):
Objectives of the use of additional capital:
- Repayment of sums of reducing the cost of non-current assets that revealed according to the results of the revaluation;
- Increase the authorized capital;
- Distribution of amounts between the founders of the organization.
Account 83 in accounting
Not often, economic operations are committed in the organization, to reflect which accounts 83 "Extreme Capital" is used in accounting.
The balance of credit accounts is the capital of the organization in a certain amount that it can use for certain purposes. These goals are rigidly regulated and have 3 use directions, which are written above.
Analytical accounting on account is also built by means of formation and use goals. At the same time, the results of the revaluation on the main funds in analytical accounting should be listed for each object.
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Examples of typical economic operations and wiring 83 accounts
Example number 1. Reducing the size of extensive capital to the amount of the retired fundamental
Suppose the organization is written off the OS - the electric pump unit, the reducing value of 800,000 rubles. and accumulated depreciation 800,000 rubles. The object reassessment was carried out as of July 01, 2017. According to analytical accounting of 83 accounts - the accommodation of the object as a result of the revaluation amounted to 130,000 rubles.
Example number 2. Reflection in the accounting of OS reassessment operations related to extension capital
Suppose according to accounting policiesThe organization regularly overestimates administrative buildings on its balance sheet at its current (restorative) cost. The assessment is carried out by an independent appraiser.
Table of revaluation data on 31.12 reporting year:
| Group OS. | Current
(restorative) cost, rub. |
Depreciation
increasing outcome, rub. |
DOOP, rub. | |
| OS. | Depreciation | |||
| Administrative buildings | 12 000 000 | 600 000 | 400 0000 | 200 000 |
Postings of 83 accounts made in the account:
Example number 3. Formation of additional capital at the expense of the course difference
Suppose the only founder of LLC is a Swedish firm. The authorized capital is 1,178,790 rubles. Certificate of registration of Ltd. Dated December 20, 2010. Admission to the currency account Ltd. - 01/20/2016. in the amount of 15,000 Swedish crowns.
Postings of 83 accounts made in the account:
| DT | Kt. | Amount
rub. |
Wiring Description | Document | |
| In December 2015 | |||||
| 75 | 80 | 1 178 790 | Debt of the founder in deployment in the Criminal | Charter LLC | |
| In January 2016
Swedish crown rate at the date of payment 01/20/2016. - 80,0744 rub. |
|||||
| 52 | 75 | 1 201 116 | Swedish crowns entered the currency account | Extract of the Bank of Po currency account (15000*80,0744) | |
| 75 | 83 | 22 326 | Course difference in deployment in the Criminal | Accounting certificate (1 201 116 - 1 178 790) | |
A bit of economic history
The revaluation of fixed assets was carried out by the Government of the Russian Federation as of 07/01/1992, and the reassessment of fixed assets (fixed assets, equipment to the installation, objects of the NWC) as of 01/01/1997. All organizations held these revalues.
Organizations that existed at that time were mainly formed their additional capital by revaluation.
In organizations that appeared later than the specified period, there is usually no additional capital. Unless, of course, this is not an AO who had emission income and not organizations with foreign participationwho have a term difference formed.
Additional capital is component Own capital organization. For its accounting, a passive account 83 is intended, which has the name of the same name.
Since this account is passive, then according to the credit of account 83, an increase in additional capital is reflected, and its debit decrease.
Extreme capital is formed from various sources and can be directed to the repayment of various expenses (losses) of the organization or, for example, to increase the statutory (share) capital.
Additional capital, along with the statutory and, formed equity Organizations.
How the additional capital is formed
The formation of additional capital and its further increase (replenishment) occurs due to several sources below;
- The amount of the cost of the cost of fixed assets and intangible assets obtained as a result of the cost of objects useful use for more than 1 year. Such a revaluation is carried out regularly, as a result, its value of assets can increase and decrease. In the event of an increase in the cost of an asset, the amount of the upsetting (the difference between the restorative and initial cost) is included in the composition of additional capital. At the same time, with the accuracy of the cost of the asset, it is necessary to increase the accrued over the object, the amount of amortization accumulation reduces additional capital.
The corresponding wiring 83 accounts are:
D01 (04) K83 - increased the cost of the main agent (intangible asset) on the amount of the accommodation, the amount of the additional capital is incorporated into additional capital.
D83 K02 - The value of the accrued depreciation is increased in proportion to the amount of the amount of the cost of this object.
- Em session income. This income is obtained joint-stock companies in case of shares of society are sold at a higher price than their nominal value. The nominal value for shares is established at the stage of formation of society. The wiring for the inclusion of emission income into additional capital is:
The supplemental capital of the organization can be formed by:
- amounts of accommodation of fixed assets;
- amounts of non-material assets;
- emission income from the sale of shares (share in the authorized capital) at a price above their nominal value;
- exchange differences formed in the formation of the authorized capital in the case of its payment for currency;
- exchange differences that arise as a result of recalculation of the cost of assets and liabilities expressed in foreign currency and used to conduct activities outside of Russia;
- deposits of founders (participants) in the property of the Company;
- vAT sums obtained by property (property rights, intangible assets) to the authorized capital of the organization and restored by the Founder Organization (participant).
To reflect in accounting operations related to the formation of additional capital, use the account 83 "Extreme Capital".
Read more about accounting operations related to the formation of additional capital at the expense of various sources, see:
- ;
- How to reflect in accounting an increase in the authorized capital of AO at the expense of additional placement of shares ;
- How to reflect the contribution of the founder to share capital ;
- ;
- How to reflect VAT in accounting and tax accounting .
Date of fixed assets
Dotreatment of intangible assets
The amount of the non-material assets conducted by the results of their revaluation refers to the addition capital of the organization (paragraph 1 of paragraph 21 of PBU 14/2007, paragraph 68 of the accounting and reporting provisions). The procedure for revaluation of intangible assets and reflecting its results in accounting similar to the rules of revaluation of fixed assets . At the same time, there is a feature: the revaluation of intangible assets is carried out by recalculating their residual value (p. 19 PBU 14/2007).
An example of the formation of an additional capital of the organization due to the amount of the accommodation of the object of intangible assets
As of December 31, Alpha CJSC conducted the primary reassessment of the object of intangible assets - exceptional rights for the invention (patent). There are no other exceptional rights to the inventions.
Initial (Balance) The cost of the object is 50,000 rubles. At the date of revaluation at the specified object, depreciation in the amount of 20,000 rubles is accrued.
The residual value of the object is 30,000 rubles. The current market value of the patent on the results of the revaluation is 36,000 rubles.
Since intangible assets are subject to reassessment at the residual value, residual value The object after the revaluation should be 36,000 rubles.
The revaluation coefficient is:
36 000 rub. : 30 000 rub. \u003d 1.2.
The initial cost of the object of an intangible asset after the revaluation will be:
50 000 rubles. × 1.2 \u003d 60 000 rub.
The amount of the amount of the initial value of the intangible asset object is:
60 000 rubles. - 50 000 rub. \u003d 10 000 rub.
The amount of accrued depreciation after the revaluation will be 24,000 rubles. (20 000 rubles. × 1,2), and the amount of accumulation of depreciation - 4000 rubles. (24 000 rub. - 20 000 rub.).
The results of the revaluation of the object of an intangible asset Accountant Alpha reflected in taking into account the following wiring:
Debit 04 Credit 83
- 10 000 rubles. - Repended on the addition capital of the organization Amount of completion of the initial value of the object of an intangible asset;
Debit 83 Credit 05
- 4000 rubles. - The accumulation of the object of the intangible asset is made after the revaluation.
Em session income from the sale of shares and share
The formation of additional capital by emission income occurs as follows. Em session income is the difference between the sale and nominal value of the shares. This difference may arise as a result:
- formation of the authorized capital of the joint-stock company under its institution;
- increasing the authorized capital of the joint stock company due to additional release shares.
In the first case, the difference is formed if the amount of funds actually contributed by shareholders when paying shares (or the value of the property received by the payment of shares), more than the nominal value of shares in their primary placement.
In the second case, the difference will arise if actual price shares additionally placed with increasing authorized capital will exceed their nominal value.
Em session income of the joint stock company refers to the addition of the organization's additional capital (clause 68 of the accounting and reporting provisions).
A similar income may occur in LLC. This is possible if the contribution of the participant to the authorized capital will exceed the nominal value of the share paid to them. In this case, the amount of such exceeding applies to the additional capital of the organization (the letter of the Ministry of Finance of Russia dated August 9, 2004 No. 07-05-12 / 18, paragraph 68 of the Regulations on accounting and reporting).
Course differences when paying capital
Course differences when calculating the cost of assets
The formation of additional capital occurs due to differences, which arise as a result of the recalculation of the value of the assets and obligations of the Organization used to conduct activities outside Russia, in rubles. The emerging coursework differences are recorded at the date of the accounting reporting date.
A positive exchange rate of assets and negative liabilities are reflected in the accounting of wiring:
Debit 01 (04, 08, 10, 52, 60, 62, 76) Credit 83
If the negative exchange rate difference and positive in liabilities are formed as a result of the assets recalculating assets, then wiring is made in accounting:
Debit 83 Credit 01 (04, 08, 10, 52, 60, 62, 76)
- Released with the addition capital of the organization Course difference associated with activities abroad.
If the Organization ceases to activities outside Russia, part of the additional capital corresponding to the amount of exchange rate differences relating to the terminated activities should be reflected as other income or expenses.
Positive exchange differences, previously taken into account in the composition of additional capital, are reflected as other income of the wiring:
Debit 83 Credit 91-1
- Reflects positive exchange rate differences in the activities stopped abroad.
Negative coursework differences previously taken into account in the composition of additional capital are reflected in the quality of the wiring costs:
Debit 91-2 Credit 83
- Reflects negative exchange differences on the activities stopped abroad.
Such an order was established by paragraph 19 of PBU 3/2006 and the instructions for the account plan.
Deposits of founders
Amount of restored VAT
The procedure for taking into account the formation of additional capital when tax evisurates depends on which the taxation system is applied by the organization.
Open
In most cases, the formation of an additional capital of the organization for the calculation of income tax does not affect. Due to this as follows.
A similar order is used in the formation of additional capital due to the amount of non-material assets. On the calculation of income tax, the results of such a doctorate do not affect, since the possibility of reassessing intangible assets itself tax code It does not provide (Art. 257 of the Tax Code of the Russian Federation).
As a result of the preamp of fixed assets and intangible assets in accounting monthly sum depreciation deductions There will be more than tax accounting. In this case, in accounting need to reflect the permanent tax obligation. The procedure for its reflection in accounting for fixed assets and intangible assets same.
If the supplemental capital of the organization is formed by emission income, the amount of the difference between the selling stock price (share) and their nominal value when calculating income tax is not taken into account (sub. 3 of paragraph 1 of Art. 251 of the Tax Code of the Russian Federation).
When forming additional capital at the expense of exchange differences when paying by the founders (participants) of deposits to the authorized capital, the currency of taxable income from the organization also does not arise. In this case, the received course differences in tax accounting are not reflected (sub. 3 of paragraph 1 of Art. 251 of the Tax Code of the Russian Federation).
The amount of VAT restored by the founder (participant) in the transfer of property as a contribution to the authorized capital, the receiving party presents to deduction . The amount of taxable income does not turn on (sub. 3.1 paragraph 1 of Art. 251 of the Tax Code of the Russian Federation).
USN
In most cases, the formation of an additional capital of the organization for the calculation of a single tax does not affect. Due to this as follows.
In the formation of additional capital due to the amount of the accommodation of fixed assets of taxable income, the organization does not arise from the organization, since the results of revaluation in tax accounting are not reflected. Read more about it.How to reflect the revaluation of fixed assets .
A similar order is used in the formation of additional capital due to the amount of non-material assets. In tax accounting, the results of such a doctorate are not reflected. This is explained by the fact that the amount of the cost of the value of intangible assets is not included in the income taken into account for the purposes of taxation (clause 1 of Article 346.15, Art. 249, 250 Tax Code of the Russian Federation).
If the supplemental capital of the organization is formed by emission income, the amount of the difference between the selling price of stocks (shares) and their nominal value in the calculation of a single tax is also not taken into account (sub. 1, paragraph 1.1 of article 346.15, sub. 3 p. 1 Art. 251 NK RF).
When forming additional capital at the expense of exchange rate differences in the case of payment by the founders (participants) of deposits into the authorized capital of currency, the organization does not occur taxable income. In this case, the course differences obtained on the calculation of a single tax do not affect (sub. 1, paragraph 1.1 of article 346.15, sub. 3, 1 Art. 251 of the Tax Code of the Russian Federation).
The procedure for calculating a single tax in the event of an additional capital for the contributions of the founders (participants) in the property of the Company depends on the share of the founder (participant) in the authorized capital of the organization. Read more about it.How to reflect in the contribution of the founder in the property of LLC .
Since organizations on simplified are not payers of VAT, when they receive property as a contribution to the authorized capital, additional capital for the VAT amount is not formed (paragraph 2 of Article 346.11 of the Tax Code of the Russian Federation).
ENVD
The object of taxation of ENVD is the imputed income (paragraph 1 of Art. 346.29 of the Tax Code of the Russian Federation). Therefore, calculated tax base The formation of additional capital of the organization does not affect.
Combining Outdoor and Utenvd
In organizations that combine general System Taxation and ENVD, the formation of additional capital to calculate taxes does not affect.
The exception is the case when additional capital is formed by the contributions of the founders (participants) into the property of society. Read more about it.How to reflect in the contribution of the founder in the property of LLC .
