Each organization has its own capital, which is determined by the difference between the amounts of assets and external liabilities of the enterprise.It includes some components.Furthermore, it may be either constant or variable.Moreover, its variable part depends on the financial results of all activities of the organization, and it creates a capital reserve account.
Thus, one part of the capital reserves of the company are needed to cover unexpected expenses arise suddenly, eg caused by the crisis.This is due to the fact that any economic decision in varying degrees associated with some risk, with possible losses from ongoing activities.This loss can be triggered not only objective, but also subjective factors.
Therefore, to ensure stability in the economic development of the organization, some of the results obtained should be deposited in the reserve.In the asset balance sheet value of these reserved recognized in the current circulation, but the liabilities they are recognized as a credit balance account 82.Thus, the reserves - is the "untouchables" of the money, which in any case should not be reduced.It is formed from the profits.In defining the concept of "capital reserve" should be clarified that it is - part of the profit organizations for distribution to which the owner of the enterprise, or the law imposed restrictions on its use cases.The amount of deductions from the profit is determined individually in each organization.
all deductions made from profits to reserve capital, reflected in the 82 credit on the loan, and the expenditure of its resources indicated in the debit of the account.The correspondence is conducted with 84 score.
Special attention should be paid to the order of the use of funds, which includes the reserve capital.Often invited to their use for the purpose of buyback and redemption of bonds.However, from the perspective of the logic of accounting such an action is unacceptable.The reason is that the losses during these operations must first be displayed in the accounts of financial results, and then be covered by capital reserves.In addition, the Company reserve capital loan 82 accounts can be quite a large amount, but in fact cash in hand and bank accounts are not available, so there can be no question of a redemption of shares, as well as the redemption of the bonds.
Reserve capital of the company is formed according to its charter.Moreover, the minimum size shall not be less than 15% of the total equity capital of the enterprise.If the organization has a foreign investment, the size of the reserve should reach at least 25%.Reserve capital is replenished to the specified size by the charter of the annual allocations, legally binding.They should be 5% of the net profit remaining at the disposal of the organization after the payment of all tax and other liabilities.Formed reserve only to be able to cover the losses of the company, the accumulated for the year, and not for any other purposes.This capital reserve balances that have not been claimed, the transition to the next year.
must be said that the formation of the mandatory reserve is peculiar only to joint stock companies.But many others do not have to create it.However, they may do so in accordance with the accounting policies or the founding documents.This situation is due to the established law.
