Accounting for authorized capital
The initial and main source of the formation of the organization's property is its authorized capital. In accordance with Civil Code RF and, depending on the organizational and legal form of property, distinguish:
authorized capital economic societies (open and closed joint stock companies and limited liability companies); represents a set of deposits of founders to the property of the organization in monetary terms when it is created to provide activities in the size determined by the constituent documents, and guarantees the interests of its creditors;
folded Capital economic partnerships, reflecting a combination of shares (deposits) of participants in the full partnership and partnership on faith, made to ensure its financial and economic activities; The magnitude of the share capital is reflected in the Charter and can be changed by decision of its founders with appropriate changes to the constituent documents;
statutory fund state and municipal unitary organizations represent a combination of basic and working capital, free of charge dedicated by the state or municipal authorities;
dull and indivisible fund The cooperative is formed by cooperatives (artels) at the expense of mutual contributions in the form money and other property for sharing entrepreneurial activities.
In accordance with the regulatory documents, the authorized capital for different groups of the organization and organizations is paid in whole or in part at the time of their state registration. Before registering, the Organization opens a special cumulative account in a bank, from which the bank does not produce any operations to the moment of state registration of the account. After registration, the cumulative account is converted to the calculated one. If during the year from the date of registration of the organization, its partially paid authorized capital will not be brought to the constituent documents declared in the constituent documents, the organization is obliged to register a decrease in the authorized capital. If the reduced authorized capital in the amount is less than the legislation of the lower boundary, the organization is subject to liquidation.
Accounting for the authorized capital (and its varieties) is conducted on a passive account 80 "authorized capital". Depending on the responsibility of the shareholders and participants of the Company, 80 may have the following subaccounts:
80-1 "Announced (registered) capital" - in the amount specified in the Charter and other constituent documents;
80-2 "Subscription Capital" - at the cost of shares to which a subscription was made, guaranteeing them to acquire;
80-3 "paid capital" - in the amount of funds made by the participants at the time of subscription and implemented in free sale;
80-4 "seized capital" - in the amount of the value of shares taken from the appeal by redeemed by their society from shareholders.
At the date of registration, all the shares of the organization are taken into account on subaccount 80-1, and then as subscriptions, payment and redemption are transferred from one sub-account to another.
By account credit 80. The amount of deposits to the authorized capital is reflected in the formation of an organization after its registration in the amount of subscriptions per shares or by the founders by the founders or the state, as well as an increase in the authorized capital at the expense of additional contributions and deductions to the part of the organization's profits. After the state registration of the organization, its authorized capital in the amount of deposits of founders (participants) provided for in the constituent documents is reflected in the credit of account 80 and the debit of account 75 "Calculations with the founders".
By debit account 80. With a decrease in the authorized capital, the issues are made: deposits returned to founders; annulled shares; reduction of deposits or nominal value of shares; parts of the authorized capital sent to reserve capital, etc.
Balance account 80. Indicates the size of the authorized capital recorded in the constituent documents of the organization.
When transforming a state or unitary organization 3 on the amount of allocated (replenished) basic and current means (Property) Recording is made:
Debit sch.75 "Calculations with founders", subaccount 75-3 "Calculations with the state and municipal authority for the dedicated property"
Credit account .80. "Authorized capital".
The arrival of deposits (property from the state) is reflected by the wiring:
Debit scaq.08. "Investments in fixed assets"(In the future, the debit of the sch.08, credit account 01), 58 "Financial investments", 07 10 "Materials", 51 "Settlement accounts" IDR.
Credit account. 75. "Calculations with the founders", subaccount 75-3 "Calculations with the state and municipal body for dedicated property".
An increase or decrease in the authorized capital is made by decision of the founders or government agencies. For an increase in the authorized capital Records are made:
Debit sch.83. "Extreme Capital" - on the amount of additional capital sent to an increase in the authorized capital;
Debit sch.84. - in the amount of unallocated profits directed to an increase in the authorized capital and other sources;
Debit sch.75 "Calculations with the founders" - in the amount of additional emission of shares and increase their nominal;
Debit sch.75 "Calculations with the founders" - on the amount of accrued dividends foundersaimed at increasing the authorized capital;
Debit sch.75 "Calculations with the founders", subaccount 75-3 "Calculations with the state and municipal authority for the dedicated property" - on the amount of subsidy received from state and municipal authorities
Credit account .80. "Authorized capital".
Reflected by the records:
Debit sch.80. "Authorized capital"
Credit account. 75. "Calculations with the founders" - on the amount of deposits returned to the founders;
Credit account 81. "Own shares (shares)" - for the cost of annulled, bought out of shareholders of shares; "Own shares (shares)" arising in account 81 The difference between the actual costs of redemption of shares (shares) and their nominal value refers to 91 "Other income and expenses" (+; -);
Credit account 84. "Retained earnings (uncovered loss)" - in the amount of reduction in the size of deposits or the nominal value of shares to cover the loss;
Credit account 84. "Retained earnings (uncovered loss)" - when the size of the authorized capital is brought to the value of the cost of net assets and repayment by this difference uncoated loss 4 ;
Credit account. 75. "Calculations with the founders", subaccount 75-3 "Calculations with the state and municipal authority for the dedicated property" - in the amount of property or funds seized by the Unitary Organization, etc.
Analytical accounting on account 80 "Authorized capital" is conducted on the founders of the organization, the stages of capital formation and types of shares (simple and privileged).
Formation and accounting of authorized capital in joint stock companies
Joint-stock company (JSC) is a society, the authorized capital of which is divided into a certain number of shares; Participants in the joint-stock company (shareholders) do not respond to its obligations and do not bear the risk of losses associated with the activities of the Company, within the value of the shares belonging to them (Article 96 of the Civil Code of the Russian Federation).
The legal status of the joint-stock company, the rights and obligations of the shareholder, accounting of the authorized capital and settlements with the founders are carried out in accordance with the Civil Code, the Federal Law "On Joint-Stock Companies" (as amended from August 7, 2001 No. 120-FZ) and regulatory documents, Regulatting this process.
The minimum amount of authorized capital for closed joint-stock companies is 100 minimum monthly wages (minimum wage) established by law, for open - 1000 minimum wage.
Joint-stock company whose participants can alienate the shares belonging to them without the consent of other shareholders, is recognized open joint stock company (OJSC). Such a society has the right to hold an open subscription to the promotions produced by him and their free sale on the conditions established by law and other legal acts (Article 97 of the Civil Code of the Russian Federation).
Joint-Stock Company, whose shares are distributed only among its founders or other, predetermined a number of persons, is recognized closed joint-stock company (COMPANY). Such a society is not entitled to hold an open subscription to the stock produced by him, or otherwise offer them to acquire an unlimited circle of persons (Article 97 of the Civil Code of the Russian Federation).
The authorized capital of the joint-stock company is estimated at the nominal value of shares acquired by shareholders. For the day of registration of the joint-stock company, its authorized capital must be paid for at least 50%. The rest of half is made no later than 12 months from the date of registration, regardless of whether society began to their activities or not.
In the process of activity, the joint stock company may increase or decrease the authorized capital.
Increase the authorized capital Occurs due to:
Debit sch.75 "Calculations with founders", subaccount 75-1 "Calculations on deposits in authorized (share) capital"
Credit account .80. "Authorized capital";
Debit sch.84. "Retained earnings (uncovered loss)"
Credit account .80. "Authorized capital".
the release of additional and increasing the nominal value of previously issued shares:
retained profits:
Reducing the authorized capital Perhaps due to:
Debit sch.80. "Authorized capital"
Credit account. 75. "Calculations with the founders", subaccount 75-1 "Calculations on deposits in the authorized (share) capital";
Debit sch.81. "Own promotions (share)"
Credit account 50. "Cashbox", 51 "Settlement accounts", 52 "Currency accounts", 55 "Special accounts in banks" - at the nominal value of shares;
Debit sch.81. "Own promotions (share)"
Credit account 91. "Other income and expenses", subaccount 91-1 "Other revenues" - on amount incomearising from redemption;
Debit sch.91 "Other income and expenses", subaccount 91-2 "Other expenses"
Credit account 81. "Own shares (shares)" - on the amount of expenses when redeeming;
Debit sch.80. "Authorized capital"
Credit account 81. "Own shares (shares)" - a decrease in the authorized capital for the amount of shares bought from shareholders.
reducing the nominal value of shares
shareholders redemption from shareholders, since stocks can be bought at prices higher or lower than their nominal value, then in the case when the price of redemption exceeds the nominal value, there are expenses, and when the price of redemption is lower - incomes; Acquained stocks are taken into account on account 81 "Own shares (shares)". When redeeming their own shares, the following accounting records are made:
Example. JSC bought out 20 500 rubles for cash payments. at the nominal value of the share 600 rubles.
Accounting recorded records:
Debit sch.81. "Own promotions (share)"
Credit account 76. "Calculations with debtors and creditors" - 10 thousand rubles. - the purchase value of the repurchased shares adopted in the cashier;
Debit sch.76. "Calculations with debtors and creditors"
Credit account 50. "Kassa" - 10 thousand rubles. - payment from the cash register;
Debit sch.81. "Own promotions (share)"
Credit account 91. "Other income and expenses" - 2 thousand rubles. - revenues from the acquisition of their own shares (an increase in the value of shares to nominal) (12,000 - 10,000);
Debit sch.80. "Authorized capital"
Credit account 81. "Own shares (shares)" - 12 thousand rubles. - Reducing the authorized capital by writing off the repulsions of the shares.
When reselling shares from credit account 81, they are charged to their debit accounts for accounting accounts (50, 51). The cost of canceled shares is written off into a decrease in the authorized capital (debit sch.80 Credit Sch.81), and the difference in the value of sold and annulled shares is on extra capital:
Debit sch.83. "Extra capital"
Credit account 81. "Own shares (shares)";
Debit sch.81. "Own promotions (share)"
Credit account 83. "Extra capital".
reduced:
in an increase:
A special place in the accounting record of the joint-stock company is occupied by calculations with the founders for the payment of dividends (account 75 "Calculations with the founders", subaccount 75-2 "Calculations for income payment"). Attention should be paid to the development of dividend policies, the essence of which is to choose the optimal relationship of the proportion of net profit, designed to pay dividends and for investing (investment in the development of other organizations) or reinvestment (investment in the development of its own organization). To control the use of net profit aimed at investing and reinvesting, it is advisable to provide subaccount to the account 84 "Retained earnings (uncovered loss)".
Dividend accrual and payment In accounting, the joint stock company is issued as follows:
Debit sch.84. "Retained earnings (uncovered loss)"
Credit account. 70. 75 - accrual dividends;
Debit sch.70. "Calculations with personnel by whether labor», 75 "Calculations with founders", subaccount 75-2 "Calculations for income pay"
Credit account 68. "Calculations for taxes and fees" - retention of income tax;
Debit sch.70. "Calculations with wage personnel", 75 "Calculations with founders", subaccount 75-2 "Calculations for income pay"
Credit account 50. "Cashbox", 51 "Settlement accounts" - payment of dividends.
Accounting for authorized capital in limited liability companies
Limited Liability Company (LLC) The Company is recognized as established by one or more persons, the authorized capital of which is divided into shares in the amount determined by the constituent documents. LLC participants do not respond to its obligations and carry the risk of losses associated with the activities of the Company, within the value of the contributions made by them (Article 87-94 of the Civil Code of the Russian Federation).
According to the Federal Law "On Limited Liability Societies" of February 8, 1998 No. 14-FZ, the authorized capital is formed through contributions (contributions) of the founders, and therefore acts in the form of share capital. In contrast to the joint-stock company, LLC cannot produce shares. The minimum size of the share capital of the LLC can not be less than 100 minimum wages.
A limited liability company has the right to increase or decrease the magnitude of its authorized capital. The increase in the authorized capital of the Company is allowed after making all its participants in deposits in full, its decrease is allowed after notifying all creditors. The latter has the right in this case to demand early termination or execution of the relevant obligations of the Company and compensation for damages.
Increase the authorized capital of LLC Maybe due to:
Debit sch.83. "Extra capital"
Credit account .80. "Authorized capital";
Debit sch.84. "Retained earnings (uncovered loss)"
Credit account .80. "Authorized capital";
Debit sch.75 "Calculations with founders", subaccount 75-1 "Calculations on deposits in authorized (share capital)"
Credit account .80. "Authorized capital" - accrual;
Debit sch.50 "Cashbox", 51 "Settlement accounts"
Credit account. 75. "Calculations with the founders", subaccount 75-1 "Calculations on deposits in authorized (share capital)" - fee.
extreme Capital:
free reserve profits:
additional contributions founders:
Reducing the authorized capital of LLC Maybe in case of disposal of members from society. Society is obliged to pay the participant the actual value of its share or in the natural form of the property of the same cost. At the same time, recordings are recorded in accounting:
Debit sch.80. "Authorized capital"
Credit account. 75. "Calculations with the founders", subaccount 75-1 "Calculations on deposits in authorized (share capital)" - accrual;
Debit sch.75 "Calculations with founders", subaccount 75-1 "Calculations on deposits in authorized (share capital)"
Credit account 50. "Cashbox", 51 "Settlement accounts", 10 "Materials", 01 "Fixed assets" - issuance.
Accounting for authorized capital in economic societies
Economic partnerships , as well as societies, commercial organizations are recognized with divided into share (contributions) of the founders (participants) by authorized (share) capital. According to Article 69-86 of the Civil Code of the Russian Federation, economic partnerships, such as legal entities, can function in the form of a full partnership and partnership on faith.
Full partnership - This is a legal entity, the authorized capital of which is created by the contributions of the founders. The amount of deposits is the initial size of the statutory (share) capital. Participants of such a partnership are engaged in entrepreneurial activities on behalf of the partnership, agree to the creditors in size proportional to the contributions to share capital. Each participant is obliged to make at least 50% of its contribution to share capital. The main part must be submitted within the deadlines established by the Constituent Treaty. The minimum size of the share capital is not regulated. Profit and his losses are distributed among the participants in proportion to their deposits.
Partnership on faith - This is a legal entity that consists of valid participants and contributor participants. Actual participants carry full responsibility for the obligation to all their property. Contractor participants are responsible for obligations only within their contribution. The authorized capital of the partnership in faith is formed from the contributions of the participants in material and monetary form; At the same time, the share of each participant is provided in advance in constituent documents.
The authorized capital in economic partnerships is formed in the form of a share capital of the founders and is replenished by the created and acquired property. Contributions can be entered both in cash and material values. Return of the share (share) and joint property is carried out mainly in cash.
Calculations on deposits in the authorized capital in economic partnerships are taken into account on account 75, subaccount 75-1. Analytical accounting of contributions to share capital is carried out on each participant.
Formation and accounting of mutual (indivisible) Fund of production and consumer cooperatives
Production cooperatives (Cooperative farms, collective farms, agricultural and fishing artel) are organized for joint production activities of citizens and legal entities. This activity is based on personal participation And assumes the union of mutual contributions. The authorized capital of the production cooperative is called feud (indivisible) (Article 107-112 of the Civil Code of the Russian Federation).
By the time of the state registration of the production cooperative, its participants are obliged to make at least 10% of the shared contribution, the rest of them can be made throughout the year from the date of registration.
Minimum size family Fund In the manufacturing cooperative does not exist. An increase or decrease in the share fund is carried out simultaneously changing the charter. The property owned by the cooperative is divided into the shares of its members in accordance with the Charter. Part of the Fund of the Cooperative, which comes on indivisible production facilities is included in the indivisible fund that is not subject to section. When leaving the cooperative, these amounts can be compensated for cash payments.
Accounting for mutual (indivisible) fund is carried out on account 80 on separate subaccounts. The amounts enrolled on these subaccounts are generally recorded on the debit of account 75. Analytical accounting for subaccounts is carried out for each member of the cooperative, each amount of the share and every object of the indivisible fund.
Consumer cooperatives include associations of individuals and legal entities: garage-building, horticultural, garden, country, etc. The main documents regulating the functioning of consumer cooperatives are Article 116 of the Civil Code of the Russian Federation and other regulatory documents. The activities of these cooperatives are based on the combination of property funds of its members. Contributions are a feuding fund of a cooperative, which is an analogue of authorized capital.
When creating a consumer cooperative, the constituent contract is not compiled, so accounting for the formation of its share fund can be carried out using an account 75 or 76. Taking into account that the PAUTION Foundation has a targeted purpose, stipulated in the charter of the cooperative, is additionally used by the account 86. Records are recorded in accounting :
Debit sch.86. « Special-purpose financing»
Credit account .80. "Authorized capital" - on the amount of a mutual contribution;
Debit sch.75 76 "Calculations with different debtors and creditors";
Credit account 86. "Target financing" - the debt of members of the cooperative on contributions to the Page Fund;
Debit sch.50 "Cashbox", 51 "Settlement accounts"
Credit account. 75. "Calculations with the founders", subaccount 75-1 "Calculations on deposits in authorized (share capital)", 76 "Calculations with different debtors and creditors" - contributions of members of the cooperative.
Members of the cooperative are obliged within 3 months after approval of the annual balance to cover the losses arising by making additional contributions. Cooperatives have the right to engage in entrepreneurial activities. The resulting profit is distributed between its members. In this case, cooperatives lead separate accounting by type of activity.
When liquidating a cooperative losses are covered in obligatory Due to additional contributions, and with the lack of funds - at the expense of the property of members of the cooperative.
Accounting for the statutory fund of the state and municipal enterprise
Unitary enterprise A legal entity is recognized, which is not entitled to ownership of property assigned to him. The property of a unitary enterprise is indivisible and cannot be distributed on deposits (shares, shares), including the organization's employees. Unitary includes state and municipal enterprises.
The procedure for the creation, reorganization and liquidation of the state, municipal unitary enterprise (GUP) determines the Civil Code of the Russian Federation, according to which a unitary enterprise, on the one hand, a state organization, on the other - commercial. Legal regulation of the state unitary enterprise based on the principle of economic management and operational management is determined by Art.113-115, 294-300 of the Civil Code of the Russian Federation.
A state or municipal enterprise, which property belongs to the right of economic management owns, enjoys and disposes of this property. The state unitary enterprise is created by the decision of an authorized state authority of local self-government. Unitary enterprise, based on the right of operational management, is created by the decision of the Government of the Russian Federation on the basis of the property located in the federal property.
The authorized capital of state and municipal unitary organizations is called authorized Fund - This is the amount of basic and working capital, free of charge allocated by the owner-state (regional or local authority) of the organization for the permanent provision of financial and economic activities. According to regulatory documents, the size of the authorized capital must be at least 1000 minimum wage. The property of a unitary enterprise belongs to him on the right of economic management or operational management; It is not distributed on deposits, shares and pairs between employees. This determines the characteristics of the authorized fund of a unitary organization - it is indivisory, since the sole founder is the state body. Unitary enterprise can act as the founder of other commercial and non-commercial organizations created in Russia and abroad.
Accounting of the statutory fund is conducted on an active-passive account 75, subaccount 75-3 "Calculations with state and municipal bodies for dedicated property". Registration of the authorized capital (creation of a unitary organization) and its formation is issued by records:
Debit sch.75
Credit account .80. "Authorized capital" - registration of the authorized capital;
Debit scaq.08. "Investments in non-current assets" (later - debit sch.01, loan account 98), 07 "Installation equipment", 10 "Materials", 41 "Products", 50 "Cashbox", 51 "Current accounts" and others.
Credit account. 75. "Calculations with the founders", subaccount 75-3 "Calculations with state and municipal bodies for dedicated property" - on the amount of deposit to the authorized capital (Fund formation).
By decision of the owner, the authorized fund of a unitary organization may increase or decrease. For an increase in the authorized capital Accounts are manufactured:
Debit sch.84. "Retained earnings (uncovered loss)"
Credit account .80. "Authorized capital" - at the expense of own funds of the organization (profits);
Debit sch.86. "Special-purpose financing"
Credit account .80. "Authorized capital" - due to targeted financing.
When seizure of the state body or cash records are made:
Debit sch.75 "Calculations with founders", subaccount 75-3 "Calculations with state and municipal bodies for dedicated property"
Credit account 91. "Other income and expenses" - seizure of property from the authorized capital;
Debit sch.75 "Calculations with founders", subaccount 75-3 "Calculations with state and municipal bodies for dedicated property"
Credit account 51. "Settlement accounts" - withdrawal of the sum of money from the authorized capital (for paying taxes and payments);
Debit SQ.02. "Depreciation of fixed assets", 05 "Depreciation of intangible assets"
Credit account 01. "Fixed assets", 04 "Intangible assets" - on the amount of accumulated depreciation of objects;
Debit sch.91 "Other income and expenses", subaccount 91-3 "Disposal of fixed assets", 91-4 "Disposal of intangible assets"
Credit account 01. "Fixed assets", 04 "Intangible assets" - on the residual value of the returned property;
Debit sch.91 "Other income and expenses"
Credit account 91. "Other income and expenses", subaccount 91-9 "balance of other income and expenses" - to closing sales accounts with the transfer of the balance by appointment;
Debit sch.91 "Other incomes and expenses", subaccount 91-9 "Saldo of other income and expenses"
Credit account 9. "Profit and losses" - to write off the balance of the seizure of the property of state enterprises;
Debit sch.80. "Authorized capital"
Credit account. 75. "Calculations with the founders", subaccount 75-3 "Calculations with state and municipal bodies for the dedicated property" - the closure of the enterprise.
Education of any legal entity accompanied by mandatory procedure formation initial Capital . Under the latter, you should understand the contribution of founders in the form of property or the most liquid assets, which the company subsequently answers its obligations (guarantee before creditors).
Share capital stands primary investment In future activities of the enterprise and is a starting view own capitalProvided by owners to ensure the activities of the company. The value of the share in the initial capital determines the share of ownership in the company for each founder.
Basic Legal I. organizational aspects The formation of initial deposits is determined constituent documents of the organization itself and the legislation of the country in which it is registered.
So, the legal aspects of this area in Russian Federation The regulatory documents of different levels are set forth in the regulatory documents and are aimed at establishing the procedure, features and timing of capital formation for legal entities with various forms of organization, as well as ensuring reliable and timely reflections on accounts.
Capital formation depends on the peculiarities of the functioning of the economic entity being created. Folded Capital It is created when registering a partnership (full or on faith) and consists of a share of participants.
For production cooperatives It is necessary to form a special family Fundconsisting of joint cash investments founders. Unitary enterprises (state or municipal) form statutory fundWhat implies the investment of current and fixed assets at no cost.
Joint-stock companies (CJSC and PJSC) and LLC Created authorized capital shares of founders. In this case, the legislation is regulated by the minimum threshold at the initial formation.
For public joint-stock companies, this amount is 100,000 rubles. For closed joint-stock companies and limited liability companies, the threshold below is 10,000 rubles.
Thus, the statutory contributions of the founders are the first fact of economic activity, which should be reflected on the synthetic and analytical accounts provided for this.
Account Characteristics
To reflect the first facts of economic life associated with the formation of initial assets, the account plan provides for accounts 80..
The considered account is calculated and intended for internal operations. According to the instructions for the use of this regulatory documentThe synthetic account 80 is needed to summarize information about the status and changes in the authorized capital of the Organization.
He has the following features:
- is passive and reflected in the relevant section of the balance;
- the account balance must be equal to the amount in constituent documents;
- analytics is conducted on founders, types of shares and formation stages.
Since the account is passive, operations related to contributions are recorded on the loan, and write-off on the debit. At the same time, the loan balance (balance on the account) should not differ from the size specified in the documents of a legal entity. The loan residue is reflected in the balance liability in the appropriate graph.
Main wiring of operations with authorized capital
The reflection of the magnitude of the contributions and debts of the founders in monetary terms is the first posting in the economic activity of the legal entity being created.
To reflect this fact, the deposit amount is recorded in credit account 80.. The same amount is reflected in debit of an active-passive account 75 "Calculations on deposits in share capital".
Further receipt of values \u200b\u200bis accompanied by a write-off from account 75 on accounting accounts for liquid funds or property. The most common is the introduction of non-cash funds to the bank account or cash in the cashier ( debit 51, 50 and Credit 75).
Founders can make a share of fixed assets, various materials, intangible assetsgoods, financial investments etc. In this case, appropriate correspondence are produced to the same amount:
- DT 08-3 KT 75-1 - entering the deposit in the form of fixed assets;
- DT 10 kt 75-1 - receipt in the form of materials;
- DT 08-5 CT 75-1 - the flow of a share in the form of intangible assets;
- Dt 41 and CT 75-1 - receipt of the deposit in the form of goods;
- DT 58-1, 58-2 CT 75-1 - entering the contribution in the form of financial investments.
It should be noted that when forming accounting recordsdocuments documented not cash values, and other property, you need to implement right assessment of asset.
It can be made by the Society itself in the agreed value if the amount of the share of the depositor does not exceed 20,000 rubles. Otherwise, you need to attract a third-party appraiser.
Features of reflection of changes in the magnitude of the authorized capital
In the course of the economic activity of the owners of the company, a decision may be made to change in one degree or another of the size formed during the registration of the initial capital.
This decision can be made in favor of increasing or decreasing. At the same time, in the case of a positive change, it is worth considering that the planned amount of increase cannot exceed the difference between the size pure assets and the sum of the established statutory and reserve capital.
The increase can be produced at the expense of new contributions or the property formed in the process (net profit or additional capital). The reflection of such operations looks in the following way:
- DT 75-1 CT 80 - increase by additional contributions;
- Dt 84 kt 80 - increase by net profit;
- Dt 83 kt 80 - an increase through additional capital.
In addition to its own solution, there are cases when the company is obliged to subjected to changes in the size of its initial liability. This provision concerns decrease in size in a number. individual cases:
- The amount of authorized capital exceeds the amount of net assets.
- Violation of the terms of payment of their contributions by the founders, as a result of which payment was made not fully during the year.
- Exit from the founders.
The solution to the problem of reducing the size of the capital source is accompanied by next wiring:
- Dt 80 kt 84 - reduction due to the amount of net profit;
- Dt 80 kt 75-1 - Reduction in case of incomplete payment or output from the founders.
So in modern conditions The volatility of the external environment, the correct organization and timely reflection of information on changes in the statutory capital of accounting an important role.
The category under consideration is interdisciplinary and acts as an object of legal and economic relations between the company and its owners. From how correctly these relationships are built, the competitiveness and viability of any company depends.
The essence of authorized capital is presented in detail in this video.
The first operation after creating an enterprise is the formation of authorized capital in the bu. Its value must be defined even before registering the company, and then enshrined in statutory documents. Consider more detailed as in the balance place the formation of wiring depends on the type of contribution. But in each case there are nuances.
Essence
The authorized capital is the amount that founders are brought after registering the company. It is displayed in the balance sheet, as it is a source of assets. Founders can contribute in the form of cash, non-cash funds, Materials, OS. At the expense of the UK funds are the activities of the enterprise.
For creditors, this value is a kind of guarantee of return of investments in the event of a borrower bankruptcy.
Accounting
How is the formation of authorized capital displays? Wiring depend on the sources of receipt of funds. For accounts 80 and 75 are used. The receipt of funds is displayed on the loan 75, and the write-off on the debit 75. The wiring component in the formation of the authorized capital in it looks like this: DT75 KT80 - reflects the debt of founders in the Criminal Code. Each owner must contribute to the capital in accordance with his share. In the same ratio, the profit will then be distributed.
Formation of authorized capital: accounting wiring
Each receipt of funds will be displayed separate operation. The second wiring account depends on the type of contribution. Formation of authorized capital with cash:
- D51 K75 - non-cash transfer of funds.
- D50 K75 - Cash receipt at the cashier.
- D10 K75 - contribution in the Criminal Code.
- D41 K75 - reflected the formation of authorized capital.
Wiring DT01 KT75 means that the fee came in the form of the OS.
Also used to take into account accrued and paid dividends. Analytics is carried out for each founder:
- D84 K75 - Dividend accrual;
- D75 K51 - payment of funds.
Nuances
Difficulties arise if the formation of capital has been used in accounts 01 and 04. The problems arise when the income tax is accrued. The value of the property is formed separately for the purposes of bu and well.
According to Art. 277 of the Tax Code of the Russian Federation, the property adopted in the Criminal Code is taken into account at the residual value. The latter is determined according to the seller, at the time of the transfer of property rights, taking into account additional expenses, provided that they are included in the authorized capital. If the recipient cannot document the value of the property, it is equal to zero. The resulting equipment is put on accounting. The initial cost of the object is calculated on the basis of costs for its acquisition, delivery and bringing to the state of use, minus VAT and excise. To change the already formed value of the OS for the amount of additional costs, the recipient cannot without reconstruction, modernization, re-equipment of the facility.
If the founder that transmits the object is individualThe OS arrives according to the act of an independent appraiser.
Example
The organization received equipment worth 80 thousand rubles. As a contribution from the founder. Display the formation of authorized capital LLC. Wiring:
- DT75 kt80 - 80 thousand rubles. - Debt of the founder in deployment in the Criminal Code.
- DT08 kt75 - 80 thousand rubles. - OS is obtained as a contribution.
- DT01 KT08 - 80 thousand rubles. - reflected in the commissioning of the object.
Difference in calculations
Most often the estimated value does not coincide with accounting documents. If a residual value less then arises permanent differenceForms constant tax obligation. In the BU, it is recognized every month in the amount of depreciation, wiring is formed: DT99 Kt68.
Increased UK
An increase in the authorized capital is carried out at the expense of net assets, additional and contributions of third parties. It is allowed to use several sources at the same time. Consider how the formation of authorized capital is displayed, the wiring in the bu also won't go through attention.
New Size own funds Approved at the meeting of shareholders. The following changes to the statutory documents are made, data is recorded in the FTS and the wiring in the bu. An increase in own funds does not always occur at the expense of additional contributions. Sometimes a retained profit is used for this purpose, the amount of reassessment of assets:
- Dt75 kt80 - in the amount of increase in the Criminal Code.
- DT84 KT75 - Direction of arrived in capital.
In accordance with Art. 217 of the Tax Code of the Russian Federation are not subject NDFL revenues JSC, obtained in the form of shares, property fractions or in the form of a difference between the new and initial cost CB. The increase in the cost of shares does not lead to real income, provided that the changes occurred due to the revaluation of the OS. But if the difference is formed as a result of adding part retained profits to capital, then such amounts are subject to taxation of NDFL. At the same time, the amount paid may be taken into account in future periods. The date of receipt of income is considered the day of registration of the new amount of the Criminal Code.
Consider how the formation of authorized capital is displayed. Wirings with turns of CT80 mean that the funds came from internal sources:
- DT83 KT80 - due to the revaluation of the OS;
- DT84 KT80 - at the expense of special downturns, retained earnings.
Additional stocks can be released only within the number of declared Central Bank. At the same time, the decision to increase the Criminal Code should define:
- the number of ordinary and privileged Central Bank;
- publication method;
- price;
- form of payment;
- other conditions.
Payment of additional CB is carried out at a market price, but above the nominal value. Exception - Purchase of the Central Bank by participants who already have ordinary shares. The placement price in this case may be a maximum of 10% lower than the market. If the publication is attracted professional participants The market, the price of the Central Bank can also be increased by the amount equal to the cost of intermediaries. But the amount of their remuneration cannot exceed 10% of the placement price.
Reduced UK
Legally regulated minimum size Capital. Its value is calculated by minimum wage and depends on the form of ownership of the enterprise:
- LLC - 10 thousand rubles;
- CJSC 100 minimum
- JSC - 1000 minimum
- municipal enterprises - 1000 minimum
- state enterprises - 5000 minimum wages.
The founders may be decided to reduce their own funds by reducing the price of shares or redemption of the Central Bank. As a result, the participant pays a remuneration in the amount of the difference between the initial and new value. The income obtained as a result of a decrease in the Criminal Code by changing the value of the share is subject to taxation of NDFL.
If society has bought stocks, it is impossible to distribute them between owners. The Central Bank must be sold or canceled and, for general constituent documents.
