home Accounting, audit Books Бухгалтерський облік - Sopko V.V.

Бухгалтерський облік - Sopko V.V.

B.2.3.5. Oblіk statutnogo kapitalu osnovo iznovenogo shtachenogo kompanstva

Pісля державної реєстрації підприємства yogo statutnі kapіtal у сумі deposів учасників, перебачених statutory documents (у сумі проведені підписки на акції), відображається for the loan рахунка "Статутний капітал" та дебтом рахунка "Неоплачений капітал". In fact, the contribution to the events is spent for a loan of the "Neoplucheniy kapital" loan from the correspondent with rahunkami koshtiv that material values.

Statutory capitals zarestrovennogo AT zalozhno vid zaborgovanosti for aktsionerami vrahovuyutsya on such subrakhunks rahunka 1 - " Ogolosheny kapital " - u sumi, recorded at the statute of AT; 2 - " Pippisniy kapital " - for the issuance of certificates, for which there is a written copy; 3 - " Fixing capitals " - in rozmіrі kostіv, made by batsmen at the time of a piсdіkіa tі пізніше; 4 - " Vipluenii kapital " - vartnist Aktіy, vichluzhenih z obigu (vypupleny by the partnership in the shareholder).

At the moment of reestablishment, the AT & AC is engaged in the operation of the subrakhunka. 1. If the registration is made on an accreditation letter, a letter must be sent to the suburb of the suburb of the suburb of Zubrashka, and that shall be transferred to the subrahunk. 2. The payment for the registration of the rights of ownership in the register (prior to registration, Реєстру акціонерів) номінальна вартість акцій переводиться із subbrahunk 2 на субрахунок 3.

Statutory capitals, strikes pid hour of re-development AT, moe buti raftings ponnistyu stretching one rock. In razi, if stas tunny kapital dlatsheny not ponynistyu, yogo value slid zmenshiti (perereustruvati) on the bag nezromischenenih акцій. The shod of the onset of the accusations of the Act of the law of the statutory capital law does not encompass such wimogs. Нерозміщеними акціями, які перебувають на балансі АТ, розпоряджається Рада директорів of the partnership. Takі акції mozut bouti vikoristanі yak reserve for oncoming emisііy. Дивіденди on нерозміщені акції не наховуться.

Opributkutvannya lane , nadanoj in a natural form in the possession of receipts from rahunok deposits to the statutory capital of chi for payment of shares, to be sold for the price, viznachennoyu for domovlenistyu participants. Mayno, podpriemstvu in the corridor, on the contrary, in the settlement, the yaku is marked on the basis of the payment for the cymbid by the lane, which is calculated for all the designations in the installation documents of the lines of documentation that are attached to the lines by the laymen (no further documents are attached to it). In the case of foreign currencies, that mine, recorded in the currency, in the rajuna deposits until the statutory capital of the sum of money falls in the rage of the "Reserve capital". Sprymovuvati їh on consumer spodzhivannya pіdpriemstva not possible.

The issue of the rights of the citizens of the earth, sporods, uttkatkuvannyam, telecommunications, etc., was introduced by the officials into the raunch of contributions to the statutory capital of AT, to urahovuyutsya on rahunku "Non-vital activi." In the case of a wartosti mine, it is introduced, vintrati zbylshuyutsya, crammed on those, shobob ob'ekti buli ready for vicarities.

I zakinchennyam line, the extension of which I have the right to be crooked by the lane, but to make payment for the shares, dodatkovy vnesok to the statutory capitals not to rumble, and statutory capital not to change.

In the case of non-payment in written orders, in the line-setting of the uninhabited account of the registration of the rights, AT may be anuluvati pidpiska on the act and turn the cost of changing the sum to the amount entered. On the value of the anulovanie pіdnіki write a note in analіtichnomu oblіku po rahunkom "neopplatcheniy kapital."

Razglyanemo concrete stock.

Bulo is paid in advance in rahunok vneshkiv until the day of reestra- tion of the Statutory Capitals by individuals, who were registered on an act, 8000 UAH.

The basic accounting is carried out in Table. B.2.3.

Table B.2.3

The basic accounting is carried out with a statutory fund (capitallu) AT

Balancing the Interpretation is carried out in Fig. B.2.3.

Fig. B.2.3. Balancing the Interpretation