is almost impossible to imagine the economic activity of the enterprise without any cash injections, especially when it comes to new business.To that end, the fund is constituted, and made a contribution to the authorized capital.Postings traffic revenue made in accordance with certain items of income.The constituent funds play an important role.Share capital (through, in which he reflected, is number 75) allows you to develop the economic activity of the enterprise and protect the interests of potential lenders.
Assets in modern enterprises
Share capital - is a certain amount of money.It is fixed in the constituent documents and submitted by the founders at the time of establishment of the enterprise.The authorized capital is determined by the participants themselves.But he can not be less than the established by the legislation at the time of establishment of the company.In the process of business founders can change the fund - to make a contribution to the authorized capital.Postings are a prerequisite for this process.In other words, when any action is performed with income changes in the constituent documents.If a decision is one of the founders of withdrawal from society, he is entitled to claim the return of the assets previously introduced in the form of money.
asset size of each participant
Since one of the conditions for the establishment of the company is the presence of the founding of at least two, the amount of incoming funds divided between all participants in the relevant parts.They were taken to determine the percentage.Share in the share capital of each member is proportional to the value of the share of net assets of the company, that is, if the amount of incoming funds founder is 40% and the net assets of the company is 100 000 rubles, the share of each cash equivalent - 40 000 rubles.Any information relating to the share capital, the amount of interest the founders and their changes recorded in the Charter of the company.In addition, the documents may be made to the limitations concerning the individual participants.Such changes can be included in the Charter for the initial establishment of the company or in the normal course of business.Any decision on adjustments to the statutory documents shall be made on the basis of unanimous decision at the General Meeting.
Factors inducing expand asset size
very often the result of economic activity of the company is in a situation where you need to increase the share capital.The most common factors for this are:
- lack of working capital for the payment of taxes, social security contributions and payroll;
- licensing requirements related institutions active agents;
- conditions for participation in tenders;
- new players who intend to contribute to the statutory fund.
basic conditions
share capital increase takes place when all of the conditions provided for by law, namely:
1. Payment of active funds, the amount of which was determined at the time of establishment of the company.Installed amount must be paid in full.At this point the law applies even to those businesses that have carried out the state registration this year.
2. The amount by which you can increase revenues, should not exceed the difference between the net assets and the amount of the authorized and reserve capital.
3. The total value of net assets at the end of the year must be greater than the size of the constituent funds referred to in the documents.This condition is considered to be very important, because in the event of non-compliance with the company should announce a reduction of the size of their assets.And according to the law a company is subject to liquidation.
Sources of funds
In most cases, the need for capital increase demonstrates the successful business of the company and its attractiveness from the point of view of investors.There are several most common ways in which to expand the share capital:
- Property owned by the company;
- replenishment of the additional contributions of existing members;
- making contributions of new entrants who intend to join the community.
Adding property fund
Increase in share capital of the company in such a way - quite troublesome procedure and the inherent good of the company.The basis for such a decision is a report on the financial condition of the company for the last calendar year.The proposal to replenish the capital of company assets is considered at the general meeting and shall be considered adopted if it receives two-thirds of all members of society.The result of decisions issued relevant minutes of the meeting participants.
Replenishment participants from its own assets
In practice, the authorized capital (by 75) can be expanded in two ways:
- all founders at the same time;
- only a few participants.
In the first case it is necessary to hold a general meeting at which decide on the size of the deposit and the ratio of the amounts contributed to the increase in the proportion of participants.Contribute to individual founders happens a little differently.To this end, the participant who intends to make an additional contribution, appropriate to write a statement indicating the share, he would get the deposit amount and term of its submission.All the other founders must consider the application at the general meeting and take appropriate action.
Contributions to fund third parties
In order to become a member of society, you must submit an application, pay a fee and wait for the decision of existing shareholders.The applicant shall submit an application for membership, which, in addition to the standard information, contains provisions specifying the size of the contribution and the timing of its submission.Society members decide at the general meeting and increase the size of the authorized capital by additional contributions.At the same time they are received, in accordance with the law must be fully paid.If the Company's share capital is subject to change, all adjustments subject to registration in state agencies and entered in the founding documents.
income of the Fund in the form of fixed assets
law provides for contributions to the authorized capital is not only the money, ie the participants can as a contribution to the Fund to transfer the ownership of the company car, computer, or other value.Cost of fixed assets expressed in monetary terms, based on the initial value specified in the documentation of the transmitting side.Certain monetary estimate is consistent with the founders of the company.In particular the contribution to the statutory fund is the fact that, by law, they are not taxed.
Accounting deposits
After the registration procedures gosfiksatsii and investments balance sheet reflects the debt on deposits in authorized capital.In the 1C accounting of this operation is carried out on the debit cq.75 "settlements with shareholders".This procedure is carried out in correspondence with cq.80. It is, in fact, called "capital".Transactions made by the founders of the major funds are made by debit cq.08 "Investments on non-current assets" and credited to the MF.75 (the title of his above).The balance will reflect the outstanding founders of the end of the reporting month.
concept of joint activity agreement
to one of the documents regulating the activities of the company, is an agreement on the implementation of joint action.In accordance with this agreement, several persons agree to combine their interests and contributions to the economic activity that is not prohibited by law, in order to profit.The combined assets of all participants is on the balance of the one who leads the general case, and is not subject to income tax.
Joint activities in accounting
Reflection of operations related to the agreement on joint activity takes place on "Intra-organizational settlements", cq.79. Member, representing by proxy, keeps records of received fixed assets and points them in the documentation as "capital contributions" Postings reports are debit 01 "Fixed Assets".Loan is also reflected in the midrange.79 - "Intra-organizational settlements".
Accounting changes in the size of constituent assets
The statements have any operations (increase or decrease) that affect the capital contributions.Transactions are carried out in accordance with the bases, that is, revenues are recorded on certain items.The reasons for the changes are displaying relevant documents.Contributions to the statutory fund made money or any assets in cash.However, regardless of the form of receipt, all movements of assets recorded in the financial statements.
Sale constituent part
Any member may at any time declare his withdrawal from society.At the same time he has the opportunity to claim their part, made to the fund, or announce its sale, which is especially popular in modern conditions.Party may sell a stake as one of the founders of the company and third parties.In the first case, the seller sends the information to all the other founders of the proposed transaction.Thirty days each member of the society, which intends to buy a stake, the seller sends an acceptance.As a result of the decision to sell is made the deal, which comes into force after the registration process changes.Until the purchase and sale has no legal basis.Registration of changes made in the Unified State Register of Legal Entities.
