Spend the shareholders ' meeting, whose agenda will read as follows: "the additional contribution of the founder". Meetings shall be open to all shareholders. If the founder one, he appoints the members. The results of the meeting will be issued in the form of a Protocol or solution. Here write the purpose of any financial assistance that its size and shape making (e.g. current account).
Financial assistance note in other income. It should be noted that this amount does not increase the taxable base when calculating the profit tax, so in accounting you receive a constant difference, which leads to the formation of permanent tax asset. Specified in the Tax code (article 251) and RAS 18/02.
In accounting do the following transactions:- Д51 K98 subaccount 2 "royalty revenues" reflects financial aid from the founder;- Д98 subaccount 2 "royalty revenues" K91 subaccount 1 "other incomes" - financial assistance received from the founder, is reported as other income;- Д68 К99 – reflects the calculation of constant tax asset.
If you want to make financial assistance as additional capital, to reflect that by recording:- Д51 К83 – the financial help of the founder.
If you have decided to get their money back, repel them how to get a loan. This will conclude the loan agreement.
In the accounting records reflect this as follows:- Д51 or 50 К66 or 67 – reflects the loan from the founder;- Д66 or 67 K51 or 50 – reflected the repayment of the loan to the founder.