In the process of economic activity, some heads of organizations are trying to attract investors, for this purpose, increasing the authorized capital. This can be done in several ways, each of which has its own advantages and disadvantages.
Instructions
Step 1
In the event that you want to increase the authorized capital at the expense of funds invested by the members of the company, you must remember that the contributions must be made no later than two months from the date of the decision to increase the capital. After all the amounts have been paid, a meeting is organized at which the results of the increase in the authorized capital are summed up.
Step 2
If the investor is not a member of the company, but wants to have a share, he must write a statement before investing in the authorized capital. This document specifies the amount of the contribution, the timing and methods of making the contribution. After its approval by a new member of the company, the head must amend the constituent documents, which are registered with the tax authority.
Step 3
In accounting, reflect the above operations as follows:
D50 "Cashier" or 51 "Current account" K75 "Settlements with founders";
Д75 "Settlements with founders" К80 "Authorized capital".
These incomes are not reflected in tax accounting, even if the amount of the deposit exceeds the par value of the share.
Step 4
If you want to increase the authorized capital by revaluing the organization's own property, then you must also proportionally increase the nominal value of the share of all participants. Please note that revaluation of assets can be carried out no more than once a year. In accounting, make the following entries:
- D01 "Fixed assets" К83 "Additional capital";
- D83 "Additional capital" К02 "Depreciation of fixed assets";
- D83 "Additional capital" К80 "Authorized capital".
Step 5
You can also increase the authorized capital at the expense of retained earnings. In accounting, reflect this as follows:
D84 "Retained earnings" К80 "Authorized capital".
In tax accounting, income from an increase in the par value of a share is recognized as non-operating.
