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Buhgaltersky Obl_k - Sopko VV

B.3.3.2. Obl_k operatsіy s tsіnnimi Paper the vlasnoї emіsії

Obl_k operatsіy, SSMSC zdіysnyuyutsya at vigotovlennі blankіv tsіnnih paperіv. Vigotovlenі forms tsіnnih paperіv oblіkovuyutsya on pozabalansovomu rahunku (pіdstavoyu sluguyut vіdpovіdnі pributkovo-vidatkovі document). Blanks s tsogo rahunka spisuyut, vodnochase vikonuyuchi write about realіzatsіyu tsіnnih paperіv. Tsіnnі Paper the oblіkovuyutsya for species that mіstsem zberіgannya materіalno vіdpovіdalnimi personages zgіdno s "the order of conducting kasovih operatsіy".

At OAO All tsіnnі Paper the skladayut inventory, de zaznachayut type, number, serіyu, nomіnalnu vartіst (tsіnu), rows of repayment. When pogashennі robitsya vіdpovіdna poznachka about the document on pіdstavі yakogo zrobleno records, clearance toscho bank.

Obl_k aktsіy vlasnoї emіsії. Key infrastructure aktsіy aktsіonernim tovaristvom zdіysnyuєtsya in rozmіrі yogo statutory kapіtalu. Key infrastructure Dodatkovy aktsіy mozhlivy deprivation in addition razі, if OAO All ranіshe vipuschenі aktsії oplachenі for vartіstyu not nizhchoyu od nomіnalnoї.

Obl_k sale aktsіy vlasnoї emіsії podіlyaєtsya two Etap: to reєstratsії statute that pіslya yogo reєstratsії. Flow Obl_k advance vneskіv lead to rahunku "Rozrahunki іz zasnovnikami".

The payment aktsіy aktsіoneri mozhut send both whether SSMSC assets i vіdpovіdno to the transmitted asset zdіysnyuyutsya entries for debit rahunkіv: groshі splachenі to Cassis on rozrahunkovy rakhunok - Shlyakhov peredachі mainly zasobіv - Currency Costa to the bank - Shlyakhov peredachі nematerіalnih aktivіv - toscho and takozh for credit rahunka "unpaid kapіtal".

At day reєstratsії Statute potrіbno zrobiti records for credit rahunka "statutory kapіtal" the whole bag of that for debit rahunka "unpaid kapіtal" takozh on the whole the bag.

Oznachaє Tse, scho on rahunku "unpaid kapіtal" pіslya navedenoї operatsії bude utvoreno balance, yak about svіdchit zaborgovanіst zasnovnikіv to "statutory kapіtalu".

Postupove repayment Borg before statutory kapіtalom vіdobrazhaєtsya analogіchno schoyno guidance.

On the bag narahovanu divіdendіv debetuєtsya rakhunok "Nerozpodіleny Prybutok" i kredituyutsya rahunki for priznachennyam 's Rozrahunki uchasnikami "

- On the bag, narahovanu aktsіoneram, SSMSC pratsyuyut on pіdpriєmstvі;

- On the bag, narahovanu aktsіoneram-zasnovnikam, SSMSC not pratsyuyut on pіdpriєmstvі;

- On the bag, narahovanu іnshim aktsіoneram.

AT Mauger vikupiti aktsії in aktsіonerіv. Redemption rights aktsіy vіdobrazhaєtsya recording: Debit rahunka "Vilucheny kapіtal" credit rahunkіv, s yakih boule sumi peredanі aktsіoneram: "Casa" toscho.

Vikuplenі aktsії shaping can Buti anulovanі (znischenі). Todі recording bude Taqiy: Debit rahunka "statutory kapіtal" credit rahunka "Vilucheny kapіtal".

Resale aktsіy oblіkovuєtsya vischenavedenoyu for the scheme of B.2.5.6.

Yakscho aktsії realіzuyutsya for tsіnoyu, vischoyu for їhnyu nomіnalnu vartіst then rіznitsya mіzh venality that nomіnalnoyu vartіstyu zarahovuєtsya to "Dodatkovogo kapіtalu" Yakscho Well realіzatsіya vіdbuvaєtsya for nizhchoyu tsіnoyu - tse Yea directly zbitok pіdpriєmstva.

Aktsіonerne tovaristvo Got right pіdvischuvati abo znizhuvati nomіnalnu vartіst aktsіy vlasnoї emіsії. Cutaneous Taqiy vipadok suprovodzhuєtsya perereєstratsієyu statutory kapіtalu. Pіdvischennya nomіnalu vartostі aktsіy vіdobrazhayut in buhgalterskomu oblіku analogіchno sale (realіzatsії), yak schoyno described.

The main reason for znizhennya nomіnalu vartostі aktsії Je nepokritі zbitki, to pіslya perereєstratsії zdebіlshogo scrip znizhennya napravlyayut on pokrittya zbitkіv (debit rahunka "Nepokritі zbitki").

In okremih vipadkah scho buvaє duzhe rіdko, znizhennya nomіnalnoї vartostі aktsіy viplachuyut. In Tsikh vipadkah scrip znizhennya poperedno oblіkovuyut on rahunku "Rozrahunki іz zasnovnikami". A Dali viplachuyut abo s rahunka "Casa" abo h "Rozrahunkovogo rahunka in a jar."

Obl_k oblіgatsіy vlasnoї emіsії. Obl_k zaluchenih koshtіv, obsession in rezultatі Key infrastructure oblіgatsіy pіdpriєmstva lead to rahunku "Dovgostrokovі zobov'yazannya on oblіgatsіyah".

Before Demba vіdkrivayut three subrahunki on yakih oblіkovuyut:

- Zobov'yazannya on oblіgatsіyah;

- Premії on vipuschenі oblіgatsії;

- Discount on vipuschenih oblіgatsіyah.

When analіtichnomu oblіku on rahunku "Dovgostrokovі zobov'yazannya on oblіgatsіyah" slіd vrahovuvati view vipuschenih tsіnnih paperіv, lines pozichok repayment.

In razі obsession koshtіv od Key infrastructure oblіgatsіy roblyat vіdpovіdnі record the debit rahunkіv: "Casa", "Rozrahunkovy rakhunok", "Rozrahunki on oplatі pratsі" she INSHI and takozh credit rahunka "Dovgostrokovі zobov'yazannya on oblіgatsіyah".

Narahuvannya protsentіv on oblіgatsіyah vіdobrazhaєtsya recording: Debit rahunka "Fіnansovі vitrati" that credit rahunka "Rozrahunki pratsyuyuchim s" on the bag, narahovanu note hto pratsyuє on pіdpriєmstvі, abo credit rahunka "Rozrahunki іnshimi s creditors" - narahovanu pіdpriєmstvam.

When pogashennі poziki roblyat record the debit rahunka "Dovgostrokovі zobov'yazannya on oblіgatsіyah" and takozh credit rahunkіv "Casa", "Rozrahunkovy rakhunok", "Rozrahunki s Pay pratsі" that іn.