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Buhgaltersky Obl_k - Sopko VV

B.2.3. Obl_k statutory kapіtalu

B.2.3.1. Zagalne ponyattya

Statutory kapіtal - tse scrip vkladіv penny (! Sama vkladіv), scho vlasnik їh nadaє in Povny gospodarske vіdannya (volodіnnya, koristuvannya, rozporyadzhennya) pіdpriєmstvu, yak vіn stvoryuє, abo vartіst vіdpovіdnogo lane.

Statutory kapіtal pіdpriєmstva (gospodarskogo tovaristva) stvoryuєtsya for rakhunok vkladіv (vneskіv) zasnovnika abo uchasnikіv that zasnovnikіv. The contributions mozhut Buti groshі, budinki, sporudi, obladnannya that INSHI materіalnі tsіnnostі, tsіnnі Paper the rights koristuvannya land, water that іnshimi natural resources, budinkami, sporudami, obladnannyam and takozh INSHI maynovі rights (zokrema on іntelektualnu vlasnіst). Contribution otsіneny at UAH, becoming chastku zasnovnika have statutory kapіtalі.

AT Got statutory kapіtal, podіleny on Pevnyi Quantity aktsіy rіznoї nomіnalnoї vartostі.

Participants that zasnovniki tovaristva s obmezhenoyu vіdpovіdalnіstyu (TZOV) vіdpovіdayut by Borg tovaristva in furrows їh contribution (chastki) in statutory kapіtalі, aktsіoneri - in the furrows eg sleepers їm aktsіy.

Participants Povny tovaristva bear solіdarnu vіdpovіdalnіst on zobov'yazannyah tovaristva usіm svoїm Main.

In commandite tovaristvі Chastina uchasnikіv Nese Povny vіdpovіdalnіst, іnsha Chastina - in the furrows vkladіv in Mein tovaristva.

Statutory kapіtal dovіrchogo tovaristva Got Booty not less then for vstanovleny lіmіt i formuvatisya viklyuchno for rakhunok koshtіv that tsіnnih paperіv uchasnikіv. Zasnovniki dovіrchogo tovaristva vіdpovіdayut for yogo zobov'yazannyami svoїmi vneskami to statutory kapіtalu, and razі nedostatnostі Tsikh sum - dodatkovo nalezhnim їm Main.

Statutory kapіtal tovaristva pokuptsіv skladaєtsya іz vneskіv chlenіv tovaristva.

Of companies to corporate pravomіrno vіdnesti spіlnі pіdpriєmstva s іnozemnimi іnvestitsіyami, SSMSC stvoryuyutsya zdebіlshogo in formі gospodarskih tovaristv.

Statutory kapіtal komertsіynogo bank formuєtsya for rakhunok koshtіv aktsіonerіv abo payovih vneskіv zasnovnikіv (uchasnikіv) bank.

Statutory kapіtal bankіv zabezpechuє vikonannya zobov'yazan them. Prote oskіlki komertsіynі banks stvoryuyutsya yak gospodarskі tovaristva, stink vіdpovіdayut for svoїmi zobov'yazannyami not deprivation statutory kapіtalom and usіm th Main, scho їm nalezhit.

Procedure stvorennya statutory kapіtalu bankіv viznacheno Law of Ukraine "On banks i bankіvsku dіyalnіst". Rіznі obmezhennya schodo chastki zasnovnikіv not vplivayut on pobudovu buhgalterskogo oblіku statutory kapіtalu whether yakogo gospodaryuyuchogo formuvannya - virobnichogo, komertsіynogo abo bankіvskogo.

Buhgaltersky Obl_k statutory kapіtalu pochinaєtsya s day reєstratsії pіdpriєmstva (tobto Statute) in state-sponsored reєstrі that pripinyaєtsya (zakіnchuєtsya) day vibuttya pіdpriєmstva s der zhavnogo reєstru vnaslіdok pripinennya dіyalnostі, bankrutstva, pripinennya line dії toscho.

Buhgaltersky Obl_k statutory kapіtalu zdіysnyuєtsya on rahunku "statutory kapіtal".