Advice 1: How to make a capital contribution

To organizations to start their statutory activities required initial payment made by the founders. This can be cash, materials, assets, securities. Also the contribution leaders can make during the whole existence of the organization. The amount of such capital is measured only in rubles.
How to make a capital contribution
Instruction
1
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.
2
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
3
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).
4
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).
5
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).

Advice 2 : How to make the authorized capital assets

About the possibility to make the authorized capital of the established enterprise property usually know less than the option with the savings account in the Bank. At the same time, this approach to many more straightforward and less costly. To use it, you only need to make the necessary papers.
How to make the authorized capital assets
You will need
  • - availability of relevant provisions on the share capital, the Charter and the Foundation agreement (the last document is needed if the founders more than one);
  • Protocol for the assessment of property;
  • the act of transfer of property on the balance sheet.
Instruction
1
We must begin with the valuation of changes in the share capital of the property. In the case of a joint stock company that makes the Board of Directors. He or she is required to engage an independent valuer and can not set a price higher than voiced.Upon creation of an LLC easier. The appraiser need when making property more expensive than 20 thousand R. In this case the minimum allowed share capital - 10 thousand rubles, it is necessary to draw up a report with a unanimous decision of the founders on the value of the property, signed by them all. If the founder one enough his sole decision.
2
The contribution to the authorized capitaland the assets necessary to register also in the relevant sections of the Memorandum and articles of Association if the founders have more than one. The Charter can also be specified, what property may be contributed to the authorized capital, what is not.Samples of these documents can be found on the Internet.These documents are usually standard, but no one will stop you if you want to adjust the sample to fit your needs and to coordinate the resulting with a lawyer or consultant of the Agency for development of entrepreneurship.
3
You will also need to draw up a statement transfer of property to the balance established by the company. If the founders of more than one act must be signed by each of them. When all necessary documents are ready, the problem of the share capitaland of your future enterprise solved. So you can attach them to pack other necessary paperwork and submit to the tax office.

Advice 3 : How to make a capital contribution

To organizations to start their statutory activities required initial payment made by the founders. This can be cash, materials, assets, securities. Also the contribution leaders can make during the whole existence of the organization. The amount of such capital is measured only in rubles.
How to make a capital contribution
Instruction
1
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.
2
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
3
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).
4
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).
5
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).

Advice 4 : How to conduct a capital contribution in

Authorized capital is the amount of money or goods in terms of value, which is the initial reserve of the company. In other words, it is a monetary estimation of property of the organization within which it is liable for the obligations of creditors.
How to conduct a capital contribution in
Instruction
1
Remember that authorized capital is formed from contributions of the founders in the formation of a legal entity. You can make a capital contribution in cash (in rubles or foreign currencies) or in the form of tangible and intangible assets. If the contribution will be cash, you will need an appraiser who can give valuation fees.
2
Please note that in accordance with Russian legislation funds share capital must be in the savings account in the Bank at the time of registration of the legal entity. After registration of the enterprise the money is transferred to his Bank account. You can also open an account after registration of the enterprise and Deposit the authorized capital as specified in the Charter. However, if the contribution to authorized capital is in the form of property, an act for its acceptance-transfer, and the operation is carried out after registration of a legal entity.
3
You can Deposit funds into the authorized capital in accordance with the Charter of the company. It can be defined a different order of investment. For example, the Charter may be prescribed that the funds shall be made in a lump sum at the time of creation of the company in the amount of 20 000 rubles or in part for four months for 5000 rubles.
4
Payment of monetary contribution of the founder or participant to the account you can place an ad on the cash in the Bank. This document consists of three elements: announcements, receipts and incoming orders. The basis for the payment of money to the authorized Bank will be "the Contribution to the authorized capital".
5
The reflection of the authorised capital in the amount of contributions of the founders is carried out by posting: Dt 75 "Calculations with founders" in correspondence with account 80 "Authorized capital". Adding to fixed assets is reflected in accounting as Dt 08 "Investments in non-current assets" - Kt 75. Similarly are posting at entering into the authorized capital of materials (Dt 10 – Kt 75), cash to cash businesses (Dt 50 – Kt 75) funds to the account (Dt 51 – 75 CT), intangible assets (Dt 04 – Kt 75).

Advice 5 : How to reflect the share capital in accounting

Initial or authorized capital is formed by the organization at the expense of contributions of founders. As contributions can be made money, fixed assets, materials. In accordance with article 26 of the Federal law "On joint stock companies" the lower limit of the authorised capital ofJSC shall be not less than 1,000 times the minimum wage, ZAO and OOO - at least 100-fold amounts of the minimum wage. Accounting Charter capitaland the organization is as follows.
How to reflect the share capital in accounting
Instruction
1
Open an account 75 "Calculations with founders" and make him sub-account "Calculations on contributions to the authorized capital" and "Calculations on payment of incomes". Make accounting entries of the contributions from the founders. If that cash transaction is the following: the Debit of account 50 "cash Desk" the Credit of account 75.1 "Calculations on contributions to the Charter capital" - received the money in cash as a constitutive contribution. If the money has been credited to the account, write posting: the Debit of account 51 "Settlement account", credited to 75.1.
2
Apply for accounting record transactions as contributions to the authorized capital were made to fixed assets or materials: the Debit of account 08 "Investments in non-current assets" (Debit of account 10 "Materials"), Credit score 75.1 - received fixed assets or materials as a constitutive contribution.
3
Then reflect the total amount of the formed authorized capitaland on account 80, making the transaction: the Debit of account 75.1 the Credit of account 80 "Authorized capital". The balance on this account is always the credit and reflects the total amount of the share capital.
4
If the meeting of owners decided to increase the share capitaland at the expense of other funds or retained earnings, in accounting, it is necessary to make the transaction: the Debit 82 "Reserve capital" (83 "Additional capital", 84 "retained earnings"), the Credit of account 80 "Authorized capital".
5
Reflect the reduction of the Charter capitaland in the case of reducing the nominal value of shares transaction: the Debit of account 80 "Authorized capital", 75-1 Credit account "Calculations on contributions to the Charter capital". While reducing the overall amount of securities, record transactions: Debit 80 Credit of account 81 "Own shares".
6
Determine at the end of the second and subsequent financial years the total amount of the net assets of the enterprise. To do this, calculate the difference between its current assets and liabilities. If the amount of net assets is less than authorised capitaland, under current law the authorized capital should be reduced to the size of their value. In the accounting transaction is: Debit 80 Credit of account 84 "retained earnings".
7
Accrued income founders complete your posting: the Debit of account 84 "retained earnings, Credit score 75-2 "Accounts on payment of incomes".

Advice 6 : How to make an equity real estate

A natural or legal person entering into a limited liability company can contribute to the share capital immovable property as his share. The transfer of ownership of real property must be registered according to the law and real estate should be reflected in the accounting records of the LLC.
How to make an equity real estate
Instruction
1
Before you transfer property to the Charter capital of OOO, make it monetary value. If it is less than 20 thousand rubles, it may be performed by agreement between the founders. In the case where the amount of the property contribution in the authorized capital of the company is more than 20 thousand roubles, and for its assessment need to involve an independent expert.
2
Register the right of ownership of a legal entity – LLC made as a share of the estate, as this right arises only upon registration of the transaction in the state's territorial authority, by an authorized (paragraph 2 of article 8 and paragraph 2 of article 223 of the RF Civil Code). Please note that the documents confirming the introduction of the authorized capital of the company real property, must be submitted for registration within 1 month after the decision on introduction of relevant amendments to the founding documents. For violation of this period, the share capital increase may be declared invalid.
3
As to the accounting, OOO according to claim 23, 28 Order of the Ministry of Finance of the Russian Federation N 91н "On approval of methodical instructions on accounting of fixed assets", fixed assets are accepted for accounting at initial (estimated) cost of expert monetary valuation agreed by the founders. Make the entry to the debit side of account for investments in non-current assets in correspondence with a score that takes into account the settlement with shareholders. In accounting, that reflect transactions: the debit 08 (10,58) credit 75 sub-account "Calculations on contributions to the authorized (share) capital". Income received in the form of property – contributions to the authorized capital are not taken into account in the tax base of income tax.
4
In determining depreciation of properties received as capital contribution, identify it with the period of operation from a previous owner (p. 12 of article 259 of the RF Tax Code).
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