How to make a capital contribution

Before you change the amount of share capital necessary to conduct a meeting that will approve this change. Participants must make the contribution within 2 months from the date of the decision of the participants. Then again, the meeting approved the increase of the share capital, but this should occur no later than one month after the deadline.

If your constituent contract stipulates that the Charter capital remains unchanged, so in this case you need to change it. This will give the tax office a notarized documents in triplicate, namely:
1. The application for state registration of amendments to the constituent documents of the legal entity in the form Р13001. The notary must certify only the first 3 sheets.
2. The decision of the meeting to increase the authorized capital.
3. The decision of the meeting about changes in constituent documents.
4. Changed the wording of the Memorandum of Association.
5. Receipt for payment of registration fee
6. Proof of contribution to the authorized capital

If the contribution to the Charter capital must be paid in cash and going directly through the cashier of the company, it issued the credit cash order. If through the current account, supporting documents would be a receipt and a statement of the current account. The accountant should make the following Postings: Д75 "payments to the founder ofmi sub-account 1 "Calculations on the contributionof am to the authorized (share) capital К80 "Authorized capital" reflects the amount of contributiona), Д51 "Settlement accounts" or 50 "cashier" К75 (making a contribution).

If the Deposit is made in the form of fixed assets, then this should be an assessment of this tool. It can evaluate an independent person. But keep in mind that this operation is carried out in the case, if the estimated property exceeds 200 minimum wages. When the transfer of fixed assets should be drawn up an act of reception and transmission of the OS. Accountant on the basis of documents take notes: Д75 К80 (shows the indebtedness of the founder according to the contribution to the authorized capital), Д08 "Investments in non-current assets К75 (reflected value of the contributed asset), Д01 fixed assets К08 (fixed asset put into operation).

If the contribution is paid in securities, they need to evaluate the independent appraiser. If, for example, securities are promissory notes, the rights on them are transferred in accordance with the endorsement. The accountant should make the transaction Д75 К80 (shows the indebtedness of the founder's contribution to the authorized capital), Д58 "investments" К75 (contribution made in securities).