Additional capital included as a separate part in the equity of the company.It shows the total ownership of all members of this company.It is an independent subject of accounting and recorded separately in accounting.This is due to the fact that the resizing of the authorized capital in the course of the company is possible only in the case of re-registration of its amount.Therefore, you can change its value by making the record is not on the main account 80, and extension to it.
in accounting additional capital taken into account in accordance with the documents, such as an order to the Ministry of Finance from 31.10.2000 № 94n "On approval of the Chart of Accounts", the Ministry of Finance Order № 34n dated 29.07.1998, "On approval of the Regulations on accounting"Accounting Regulations № 154n from 27.11.2006 and of 30.03.2001 № 26n
To generate additional capital companies may be from sources such as:
- additional evaluation of fixed assets and intangible assets;
- funds earmarked fundingorganizations aimed at financing basic expenses;
- seigniorage company after the sale of shares at a higher than nominal, value;
- exchange rate differences, which were formed during the formation of the authorized capital;
- contributions to the property.
plans accounts accountingadditional capital is reflected in the bank loan to 83. It shows an increase the value of assets as a result of the revaluation;the difference between the purchase and nominal value of shares, the proceeds during the formation of the authorized capital;the amount of targeted funding aimed at financing kapraskhodov.On the debit additional capital taken into account in such cases when it is necessary to reflect the repayment of lowering the value of assets identified as a result of the revaluation;direct means to increase the authorized capital (schet75 or 80);allocate the amount between the founders (by 75).
Additional capital may be used for the following purposes:
- for devaluation of intangible assets and fixed assets;
- cover losses;
- change the authorized capital at the expense of the company's property.
general estimate of participants in society is difficult.According to amendments made to the Tax Code, entered in the additional capital assets is not included as income in the income tax.Today it is possible to increase this part of the capital through debt set-off company to its participants.
embedding property of the participants in this part of the capital recognized for compensation, because it is aimed at increasing the value of the net assets.This increases the real value of shares owned by the participants.Therefore, it is increasing the cost share for the purposes of taxation in its implementation.
Investing in additional capital is appropriate, because it leads to an increase in the value of shares in the capital of the Company.In addition, the contribution of assets to the added value of the property increases, which participants will be able to exit from the company.
In determining the income tax in the event of a participant from the company or the sale of shares of its contribution to the surplus of the capital is not considered as consumption.The reasons for this are as follows: contribution to the property in this case is not a contribution to the share capital, the contribution can not be considered as an expense in accordance with the Tax Code.It should be remembered that these grounds are contrary to the positions of the Constitutional Court, in which the increase in share value by investing in equity does not change the nominal share of participants.Thus, the contribution of the participants in order to change the net assets upwards, which leads to an increase in the value of their shares, can not be taken into account in taxation.
additional capital audit is conducted to verify the correctness of its formation and use.To do this, carry out verification of the analytical data from balances and synthetic accounting and accounting data from financial statements.
