Authorized capital in the balance sheet - reflected in the line, contributed by property, debt of the founders on deposits, another organization, amount of assets, what is the valuation, unpaid contribution, accounting, liquidation

Balance sheet - reflection of payment of the authorized capital of an LLC using an example (posting)

So, accounting of the authorized capital in accounting is carried out on an analytical balance sheet account. 80. Let's look at the procedure for drawing up postings using an example.

The two founders decided to create Colossus LLC. The size of the authorized capital of the enterprise is 10,000 rubles. Moreover, the founder V.S. Smirnov is obliged to contribute fixed assets (Fixed Assets) to the company in the amount of 4,000 rubles. and cash in the amount of 4,000 rubles. And the founder Kovalev A.A. - only cash in the amount of 2,000 rubles.

The value of the capital of Colossus LLC has been fixed

The founder V.S. Smirnov introduced OS into the authorized capital of the enterprise

Founder Smirnov V.S. contributed funds to the authorized capital

Founder A. A. Kovalev contributed funds to the authorized capital

As a result of the entries made, the amount of authorized capital of 10,000 rubles will appear in line 1310 of the liability.

Accounting of authorized capital

01.12.2015
Accounting

How to reflect the authorized capital in accounting?

The very first business transaction with which the activity of any organization begins is the reflection of the amount of the authorized capital, which is indicated in the constituent documents.

According to the law, namely the Instructions for the Application of the Chart of Accounts, the debt of the founders for contributions to the authorized capital is reflected by the posting:

Debit 75 “Settlements with founders” Credit 80 “Authorized capital”

First, let's look at what authorized capital is.

Authorized capital is the initial amount that the founders are willing to contribute to further support the company’s activities.

According to Article 15 of the Federal Law “On Limited Liability Companies”, contributions to the authorized capital can be money, securities, other things and property rights that are in monetary form.

According to the amendments to the Civil Code of the Russian Federation for 2021, the authorized capital can be paid only after the company is registered, but you also need to pay attention to reducing the period for its full payment. If earlier this period was 1 year from the date of state registration of the company, now it is 4 months. That is, if the company is registered with a minimum authorized capital, then its payment can be made in any installments within 4 months. After this period expires, the authorized capital of the company must be paid in full.

You can pay the authorized capital in two ways:

- deposit money into a current account at a bank branch, saying that this is payment by the founder of a share in the authorized capital;

— transfer money from the founder’s personal account to the organization’s account. In this case, the purpose of payment must also indicate that the transferred amount is the payment by the founder of a share in the authorized capital.

After the organization undergoes state registration, the authorized capital in the amount of the founders’ contribution is reflected in the credit of account 80 “Authorized capital” in conjunction with account 75 “Settlements with founders”. This should be reflected as follows.

The amount that the founders contributed to the authorized capital is reflected in account 80 “Authorized capital” once upon formation, and in subsequent months it remains unchanged. The 80th account can be changed only under one condition: if the founders of the company decide to change the value of capital and make any amendments to the constituent documents.

There is such a thing as the minimum amount of authorized capital. Its value may vary depending on what type of property a particular society has.

If previously a fixed amount of the minimum authorized capital was established for LLCs, while for JSCs and PJSCs the minimum amount depended on the size of the minimum wage, now the following figures are stated in paragraph one of Article 66.2 of the Civil Code of the Russian Federation:

— the minimum amount for LLCs and CJSCs is 10,000 rubles;

— the minimum amount for a joint-stock company is 100,000 rubles.

The 75th account exists for settlements with the founders. Contributions from the founders are entered into the credit of this account as they are received. Depending on the type of contribution that the founders decided to make, account 75 interacts with other accounts.

It is important to note that proof of payment of the authorized capital can be a payment receipt, on the basis of which the following transactions will be generated.

3 Comments

Thank you for the article. Although it seems to me that it would be nice to talk in such publications about how to do this directly in the online accounting “Sky”.

I agree with Nikolai. Make detailed instructions, at least for basic wiring.

Good afternoon Tell me the transactions when paying for a share in the authorized capital

Equity on balance sheet

Minimum amount: 10 thousand rubles, funds must be deposited within 4 months from the date of state registration of the company.

Note from the author! The initial deposit can be formed not only in cash, but also in tangible assets (fixed assets, goods, etc.), securities. When making a contribution with property, its value must be assessed by an independent appraiser.

State and municipal unitary enterprises: the formed fund is the minimum amount of initial property that ensures the interests of potential creditors of the organization.
The minimum amount of the fund for a government institution: not less than 5,000 minimum wages established by the government on the date of registration.

The minimum amount of the fund for municipal enterprises: not less than 1000 minimum wages established by the government on the date of registration.

Note from the author! From January 1, 2021, the Federal Law established the minimum wage at 9,489 rubles. Regions have the right to apply federal laws to determine the minimum wage for employees. From May 1, 2021, the minimum wage will be 11,163 rubles.

Line 1310 of the balance sheet of the financial statements belongs to the Capital and liability reserves section of the balance sheet: information on the state of the authorized capital of the organization as of December 31 of the current year, the previous year and the previous one is displayed here. The data must completely match the registered constituent documentation.

Note! In the financial statements, the amount of the authorized capital is reflected in full, regardless of whether it has been paid at the moment.

Authorized capital and the procedure for its formation

A special resource for the formation of company funds is share capital.

This fund serves to implement the business activities of the company, the result of which is making a profit.

The value of the initial capital is indicated in the statutory documents and represents:

For joint-stock companies - the sum of the nominal values of the company's shares purchased by shareholders. The minimum amount of authorized capital at the time of registration of a CJSC or OJSC is 100 or 1000 minimum wages, respectively.
For an LLC, this is the minimum amount regulated by the legislation of the Russian Federation (at the time of registration it must be greater than or equal to ten thousand rubles), and contributions to the “treasury” of the enterprise by one or more founders in the amount of the established shares.

What is authorized capital and balance sheet

In order to start business activities, any organization needs initial sources of financing, that is, tangible or intangible funds. Therefore, company participants were required to form an authorized capital. According to legislative norms, it is possible to contribute to the enterprise, both with money and any property, or to transfer the right to operate it. But all this is transferred for temporary use, as if on debt, since upon leaving the company, the fully made contribution is returned to the participant in accordance with the established rules, which are enshrined in the charter of the enterprise.

Therefore, in the first document of the financial statements, the enterprise generally shows in monetary terms what assets it has, as well as its own capital and liabilities. The word balance itself means “scales” in French, so the principle of double entry is applied here. This is a compact summary table in which there are two sides, and between them there must be a balance or, in mathematical terms, equality. If the total figure on the left side of the balance sheet is not equal to the total figure on the right side, it means that there is a posting error in the active or passive account and it needs to be corrected.

Main operations with authorized capital: sale, transfer

Today, when doing business, there are quite often cases where the founder sells his share of the initial capital.

There are several types of alienation of funds.

The most common include:

· sale of a share within the company, that is, the amount of the authorized capital remains unchanged, the share distribution simply changes;
· transfer of part of the initial capital to a person who is not a member of the founding council, that is, in this case, the amount of the authorized capital is reduced.

Based on the registration documents, the necessary entries are made in accounting.

For example, a company sells a share to one of the members of the founding board at its nominal value.

In this case, the following entries will appear in accounting:

D 75 “Settlements with founders”, K 91–1 “Other income” (this entry reflects the proceeds received from the sale of the company’s share);
D 91–2 “Other expenses”, K 81 “Own shares (shares)” (this entry reflects the write-off of the nominal value of the enterprise’s share).

In addition to the sale of shares in the authorized capital, quite often the management of the company has a need to increase its starting value.

The prerequisites for this operation may be, firstly, an insufficient amount of working capital, secondly, licensing requirements, as well as many other factors.

Return on debt capital, structure and analysis.

To increase the value of the authorized capital, as a rule, they use the enterprise’s own property, funds additionally contributed by the founders of the organization or newly arrived participants.

However, to achieve this goal, the company must take into account a number of conditions:

debt to the organization for initial capital must be repaid in full;
the amount of the increase should not be greater than the difference between the company's net assets and liabilities;
the amount of net assets must exceed the amount of the authorized (share) capital of the enterprise.

In the accounting aspect, operations to increase the share capital are reflected in the same way as when forming the authorized capital.

For example, if this indicator increases due to additional contributions made by one or more participants, in this case, first posting D75 - K80 is made, and then with subsequent receipts of funds, account 75 is credited in correspondence with the accounts for cash or other assets.

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At the same time, postings are made between subaccounts of account 80 in the prescribed manner.

Since the authorized capital funds are the basis for the financial and economic activities of the company, they play a fundamental role in achieving the main goal - making a profit.

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Highlights

In order to correctly form the authorized capital, it is important to remember several features. They are related to basic operations, posting, balance sheet balancing.

Basic Operations

Nowadays, founders often sell their own share of capital. Alienation can be accomplished in several ways. In the first case, the share is transferred to other participants. This allows you to maintain the amount of capital by changing the distribution of parts.

The option of transferring funds to a person who is not related to the founding board is also available. Then the authorized capital becomes smaller.

Any transactions are considered valid after appropriate corrections are made to the Unified State Register. All transactions are reflected in accounting. To understand the nature of the changes being made, it is necessary to consider an example.

One of the owners buys a share at par value. Then it is necessary to enter into the accounting record D 75 about the settlement with the founder, K 91-1 about other income to reflect the proceeds received from the sale of the share. It is also necessary to write down D 91-2 on other expenses and K 81 on own shares to reflect the write-off of the nominal value of the company’s share.

In addition to selling the share, the starting cost of capital can be increased. This is necessary to increase working capital and comply with licensing requirements.

Capital transactions entries

You can increase capital using your own property or additional contributions from new participants.

It is important to take into account some conditions:

it is necessary to repay the debts of the participants to the company in full;
the increased amount should not be greater than the difference between assets and debts;
the net asset must be greater than the authorized capital.

Reflection of share capital is carried out similarly to the authorized capital. It is necessary to account for the company's profits.

Nuances of formation

The formation of the authorized capital is carried out depending on the type of property. The size is determined by the participants who contribute to the development of the enterprise.

When depositing not cash, but property, it is assessed. An independent person participates in it. The cost cannot be reduced after the documents reflect what assessment was made by the invited expert.

Responsibility for the procedure carried out lies with both the appraiser and the participants of the company themselves. If less property is contributed, additional subsidies will be made. The rule is considered valid for five years after the company is registered or changes are made to the charter.

This requirement does not apply to organizations that have privatized state or municipal unitary enterprises.

Payment for valuation services must be included in the initial cost of the transferred property, which includes:

intangible assets;
fixed assets;
materials;
goods.

If another organization acts as the founders, then when making a contribution, the amount of input VAT is restored. It is important that it is accepted for deduction earlier.

Tax restoration on property that has depreciation is carried out on the basis of its residual value. If other values are used, then the actual cost is taken into account.

If the tax is not recognized as part of the deposit, the amount is reflected in line 19 with account 83. In another situation, account 19 is used and account credit 75.

When contributing property less than the nominal share value, the founders' debt on deposits is formed. Otherwise, the difference is reflected in additional capital.

The profitability threshold shows the sales volume at which the LLC can cover all its expenses without making a profit.

The types of business activities for which UTII is introduced are indicated

The property that is a contribution to the authorized capital is allowed to be transferred into production, sold or transferred free of charge. At the same time, the size of the authorized capital should not decrease.

Order and wiring

The company's funds are formed on the basis of share capital. It is required to carry out the activities of a company of an economic nature to make a profit.

The starting capital is reflected in the charter and is the nominal value of the company's shares (when forming an OJSC, CJSC) with a minimum amount of 1000 or 100 minimum wages. If an LLC is created, then the size is regulated at the legislative level and should not be less than 10,000 rubles.

Investments can be made using:

Money;
securities of value;
copyright;
other property.

You can contribute start-up capital in several parts. In this case, the first must be at least 50%. The outstanding debt must be repaid within the first year of operation of the firm. If the obligations are not fulfilled, the founder must reduce the size of his share. If the authorized capital is reduced to a level below that established by law, the company will be liquidated.

When transferring property against the authorized capital, it is important to take into account some features:

Participants must evaluate the property. At the same time, they can determine its value higher than that established by the appraiser.
When transferring a natural share, a transfer and acceptance certificate is drawn up.
The charter may contain information about restrictions on the use of this or that property as authorized capital.
The amount of capital is reflected not only in the charter, but also in the balance sheet. It is accounted for in passive account 80. After fixing, posting D75 is made on settlements with the founders and K80, which shows the size of the authorized capital. Using this information, you can confirm the availability of funds from the company based on the charter and track the amount of unpaid amounts by the founders.
In the balance sheet, capital is reflected in line 1310 (Authorized capital). It includes the full amount even if partial payment is made. The debt is formed on account 1230 (Accounts receivable).

Receipt transactions are entered into specific accounts.

They can be expressed as follows:

Cash	Dt 50, 51, 52 Kt 75
Intangible assets	Dt 08 Kt 75
Materials	Dt 10 Kt 75
Securities	Dt 58 Kt 75

The importance of balance

Each company must have an equal number of assets and liabilities, expressed in ruble equivalent. This is why a balance sheet is maintained. It is a kind of scale with bowls in balance.

Assets are values owned by an enterprise. Liabilities reflect debt obligations. Thus, when paying off debts, the company has a zero balance.

When completing a balance sheet, the value of assets exceeds the value of liabilities. This does not indicate an increase in funds for the enterprise. Often accountants make mistakes, so the balance is upset.

At first glance, it may seem that balance is only required on paper. But it helps to find errors when inequality appears.

How is the authorized capital reflected in the balance sheet?

The full version of the scientific work is available in PDF format

Currently, the authorized capital has become one of the most important indicators of an organization’s performance. Since the creation of any legal entity involves determining in monetary terms the amount of initial (starting) capital. The Civil Code of the Russian Federation provides for its formation by all subjects [2]. Authorized capital as initial capital is a source of formation of the organization's funds necessary for carrying out financial and economic activities in order to make a profit. Today, the authorized capital is a kind of guarantee for creditors who provide investments, as well as for partners, employees and other participants in the company’s activities. The movement of the authorized capital is characterized by its weak maneuverability and rare changes, therefore the accounting of the authorized capital is not very voluminous, but despite this, it is very important, it is necessary to organize it correctly, because It is with accounting for the formation of the authorized capital that the work of any organization begins.

Authorized capital is one of the main indicators characterizing the size and financial condition of an organization. It is reflected in the amount registered in the constituent documents as a set of contributions (shares, shares at par value, shares) of the founders (participants) of the organization. The exception is investment funds, whose authorized capital in accounting and reporting is shown as it is paid and in actual amounts as of a certain date.

The amount of the authorized capital is reflected in the accounting registers only after registration of the statutory documents. The amount of the authorized capital reflected in the balance sheet of the enterprise must correspond to the amounts specified in the constituent documents.

At the time of registration, the authorized capital must be paid at least half, the remaining part must be paid within a year from the date of registration. If this requirement is not met, the company must announce a reduction in the authorized capital and register its reduction or terminate its activities through liquidation. If payment is not made in full on time, the share goes to the disposal of the joint-stock company (JSC), the money and property contributed to pay for the shares are not returned [3].

How to reflect a decrease in authorized capital on the balance sheet

In this case, the liquidation nature will be used. Cases of increase The authorized capital may change during the course of the company's activities. This is possible by attracting new investors. You can do this in several ways:

When increasing the authorized capital, funds must be received no later than 2 months after the decision is made. After the money is received, the results of the increase are summed up at the meeting.
If a person is not a member of the company, but wants to receive a share, he will need to draw up an application. It specifies the amount of the deposit, the term and method of transferring the contribution. When his candidacy is approved, changes are made to the charter and they are registered with the tax service.
In the balance sheet, these changes are reflected using entries D 50, 51 K 75, and D 75 K 80.

Important

If an organization reduces its authorized capital voluntarily (at the initiative of the organization), the amount of this reduction must be included in non-operating income. This procedure applies if the organization did not return the corresponding part of the deposits to the participants.

If the amounts by which the nominal value of the participants’ shares decreased were paid to them, then the reduction in the authorized capital does not affect the calculation of the single tax of the organization itself. If an organization reduces its authorized capital in accordance with legal requirements, then the specified amount of reduction is not recognized as income of the organization.

How is the procedure for reducing the authorized capital carried out?

The authorized capital is an estimate of the contributions made by the founders at the time of creation of the LLC. The funds are stored in account 40. But the amount of the total capital is determined in conjunction with the unpaid share.

The authorized capital in the balance sheet is not fixed assets, but only the part that was contributed in advance by the owners. It is reflected in the charter and other documents of the company.

Capital formation has some features that may vary depending on the legal form and type of ownership. Based on the shares contributed, each founder receives certain rights to the company. The amount of funds also determines the net profit.

What is it and where does it come from? Authorized capital in the balance sheet is required when creating an enterprise. At this moment, the owners do not have any common funds other than their own.

Authorized capital of LLC: what an accountant should know

Attention

In the second case, shares are redeemed that were not distributed or sold within one year from the moment they became the property of the company. In this case, the nominal value of the participants' shares does not change, and the size of their shares increases proportionally.

This follows from paragraphs 2 and 4 of paragraph 1 of Article 20, paragraphs 2 and 5 of Article 24 of the Law of February 8, 1998 No. 14-FZ. Situation: if the authorized capital is reduced, is it possible to pay the company's participants the amount by which the nominal value of their shares has decreased? Yes, you can. The organization has the right to reduce the authorized capital by reducing the nominal value of the shares of all participants (paragraph 1, 2, paragraph 1, article 20 of the Law of February 8, 1998 No. 14-FZ).

Introductory information

Authorized capital is an integral part of the enterprise's equity capital, which is widely used in assessing the financial condition of the enterprise. In particular, when assessing financial stability, business activity, and profitability.

The size of the authorized capital establishes the minimum amount of property of a business company, which is a guarantee of satisfying the interests of creditors. Depending on the form of ownership of the enterprise, the authorized capital is modified into share capital, mutual fund or authorized capital. I note that in the future we will mainly talk about the authorized capital of the LLC.

Amount of authorized capital

The procedure for the formation and size of the authorized capital of an LLC is determined by the Federal Law “On Limited Liability Companies” dated 02/08/98 No. 14-FZ. Article 14 of this law states that the minimum authorized capital of an LLC must be no less than ten thousand rubles.

The size of the authorized capital is determined exclusively by the founders and is recorded in the constituent documents.

A practical example of the formation of authorized capital

On November 15, 2017, a new limited liability company “Prestige” was registered with the Federal Tax Service of Russia.

The minutes of the meeting of the company's participants determined the size of the authorized capital - 15 thousand rubles, contributions will be made in cash in equal shares by all founders (3 owners 5 thousand rubles each) within 4 months from the date of state registration. The size of the fund is determined and included in the company's Charter.

After the state registration of “Prestige”, the following entries were made in the company’s accounting:

Dt75.1 Kt80

15 thousand rubles. – the size of the capital is formed and displayed and the debt of the founders to the company is reflected.

Dt51 Kt75.1

10 thousand rubles. – 2 out of 3 founders contributed their share to the management company and paid off the debt to the company.

At the end of 2021, the amount of 15 thousand rubles will be entered in line 1310 of the balance sheet of Prestige LLC, regardless of the date of repayment of the debt by the third founder.

Accounts and transactions related to the authorized capital

In synthetic accounting, account 80 tells us about the authorized capital. Its balance is reflected in the liability line of the balance sheet of the same name and always corresponds to the amount that is recorded in the constituent documents (and not paid, as some accountants mistakenly believe). The authorized capital in the balance sheet is reflected in line 1310 “Authorized capital (stock capital, authorized capital, contributions of partners).” This line should contain the amount specified in the company's charter, even if it has been partially paid. In this case, the debt of the founders is subject to reflection in the group of articles 1230 “Accounts receivable”.

Analytical accounting for account 80 is carried out by founders, and in a joint-stock company, by type of shares.

The authorized capital is formed not only from cash (Dt 50, 51, 52 Kt 75), but also fixed assets, intangible assets (Dt 08 Kt 75), materials (Dt 10 Kt 75), securities and accounts receivable (Dt 58 Kt 75). These entries reflect the receipt of deposits.

It should be noted that the Charter of the company may establish types of property that cannot be contributed to pay for shares in the authorized capital of the company. We must also remember that property transferred as a contribution to the authorized capital becomes the property of the organization and cannot be reclaimed. An exception is made for contributions in the form of the right of use (Dt 97 Kt 75).

The very first posting of the newly created organization is: Dt 75 Kt 80 - formation of the authorized capital. It is done after the state registration of the enterprise on the basis of the decision of the founders and the charter.

In 1C, the formation of the authorized capital occurs through an Accounting Certificate (in the “eight” - through manually entered transactions).

Authorized capital on the balance sheet - what is it and in which accounting account is it reflected?

The accounting account on which transactions to increase or decrease the authorized capital (AC) are recorded is an account.
80. It is balance sheet, that is, the balance on it can be seen in the balance sheet. This accounting account belongs to the category of passive, that is, the credit balance on it shows the amount of the authorized capital of the LLC or JSC, recorded in the constituent documents of the organization (the balance does not depend on whether the participants have fully made their contributions on the reporting date or not). The authorized capital in the balance sheet is reflected in line 1310 of the liability. The share not contributed to the authorized capital by the founders is included in accounts receivable and is indicated in the amount on line 1250.

You can see an example of filling out line 1310 in ConsultantPlus. If you do not already have access to this legal system, a full access trial is available for free.

How to avoid getting into a situation where you have to liquidate your company due to insufficient net assets, read here.

Payment by the founders of their shares

Each founder of the company must pay in full his share in the authorized capital within the period determined by the agreement on the establishment of the company or, in the case of the establishment of the company by one person, by the decision on the establishment of the company. However, this period cannot exceed one year from the date of state registration of the company.

It is not permitted to release the founder of a company from the obligation to pay for a share in the authorized capital. At the time of state registration of the company, its authorized capital must be paid by the founders at least half.

After paying for the share in the authorized capital, the founder, losing ownership of the contributed property, receives the following rights:

the right to receive net profit in proportion to the share of the founder;
the right to receive the actual value of the share (in cash or in kind) in the event of withdrawal or expulsion from the company;
the right to part of the company’s property after its liquidation;
the right to participate in the management of the company, to receive information about its activities, etc.

Contribution of property to pay for the share

The monetary value of the property contributed to pay for shares in the authorized capital of the company is approved by a decision of the general meeting of participants. This decision must be made unanimously by the company's participants.

If the nominal value of a share (increase in the nominal value of a share), paid in kind, is more than twenty thousand rubles, an independent appraiser must be involved to determine the value of this property. The nominal value of a share (increase in the nominal value of a share) paid in non-monetary means cannot exceed the valuation amount determined by an independent appraiser.

By the way, overestimating the value of property contributed to the authorized capital can be fraught both for the participants of the company and for the independent appraiser. The fact is that they bear subsidiary liability for the obligations of the company in the amount of inflated value of such property.

Tax accounting of property received as a contribution

For tax accounting purposes, property received as a contribution to the authorized capital must be accepted at the value at which it was taken into account in the tax accounting of the transferring party. In this case, the value of the transferred property must be documented.

Forming the authorized capital with property in non-monetary form has its advantages: you can deduct VAT recovered by the owner (here an invoice is not needed), and write off the cost of such property as an expense when taxing. The main thing is that the primary documents are properly prepared and the cost of the accepted property is correctly formed. (For more information about the tax accounting of transferred property, see “How to register the transfer of property for related parties: contribution to the management company and contribution to property”).

Authorized capital and net asset value

During the operation of an enterprise, an accountant needs to monitor whether the size of the authorized capital corresponds to the real value of the company’s property.

Authorized capital of an LLC: what an accountant should know

Judging by the number of links on the BukhOnline forum, the topic of accounting for authorized capital and transactions with it is very relevant.
This material for novice accountants outlines the basic information and rules that must be remembered when accounting for authorized capital. Authorized capital is an integral part of the enterprise's equity capital, which is widely used in assessing the financial condition of the enterprise. In particular, when assessing financial stability, business activity, and profitability.

Amount of authorized capital

The size of the authorized capital is determined exclusively by the founders and is recorded in the constituent documents.

Accounts and transactions related to the authorized capital

The authorized capital in the balance sheet is reflected in line 1310 “Authorized capital (stock capital, authorized capital, contributions of partners).” This line should contain the amount specified in the company's charter, even if it has been partially paid. In this case, the debt of the founders is subject to reflection in the group of articles 1230 “Accounts receivable”.

Analytical accounting for account 80 is carried out by founders, and in a joint-stock company, by type of shares.

It should be noted that the Charter of the company may establish types of property that cannot be contributed to pay for shares in the authorized capital of the company. We must also remember that property transferred as a contribution to the authorized capital becomes the property of the organization and cannot be reclaimed. An exception is made for contributions in the form of the right of use (Dt 97 Kt 75).

In 1C, the formation of the authorized capital occurs through an Accounting Certificate (in the “eight” - through manually entered transactions).

Payment by the founders of their shares

After paying for the share in the authorized capital, the founder, losing ownership of the contributed property, receives the following rights:

the right to receive net profit in proportion to the share of the founder;
the right to receive the actual value of the share (in cash or in kind) in the event of withdrawal or expulsion from the company;
the right to part of the company’s property after its liquidation;
the right to participate in the management of the company, to receive information about its activities, etc.

Contribution of property to pay for the share

Tax accounting of property received as a contribution

The main thing is that the primary documents are properly prepared and the cost of the accepted property is correctly formed. (For more information on tax accounting of transferred property, see

“How to arrange the transfer of property to interdependent persons: contribution to the management company and contribution to the property”).

Authorized capital and net asset value

During the operation of an enterprise, an accountant needs to monitor whether the size of the authorized capital corresponds to the real value of the company’s property.

Order of the Ministry of Finance of Russia and the Federal Commission for the Securities Market No. 10n, No. 03-6/pz dated January 29, 2003 “On approval of the procedure for assessing the value of net assets of joint-stock companies”). Moreover, the methodology is the same for LLCs and JSCs).

In this case, the LLC cannot distribute profits between participants until it puts in order the ratio of net assets and authorized capital (clause 2 of Article 29 of Law No. 14-FZ).

There are two ways: reduce the authorized capital to the amount of net assets (Dt 80 Kt 84) or increase net assets.

Source: https://www.Buhonline.ru/pub/experience/2012/2/5682

Change of authorized capital and personal income tax

If the founder of the company is an individual, then when changing the size of the authorized capital, you should remember about personal income tax. Indeed, in this situation, in relation to its founders - individuals, the business company is a tax agent.

Article 217 of the Tax Code mentions the income of participants in a business company, which are exempt from personal income tax. This is income received as a result of the revaluation of fixed assets (funds) in the form of additional shares (shares, shares) received by them, distributed among shareholders or members of the organization in proportion to their share and types of shares, or in the form of the difference between the new and original par value of shares or their property share in the authorized capital.

In all other cases (for example, when the authorized capital is increased at the expense of retained earnings), the founder has taxable income. The taxpayer should include the increase in nominal value as “other income received by the taxpayer as a result of his activities in the Russian Federation” (subclause 10, clause 1, article 208 of the Tax Code of the Russian Federation).

The total amount of personal income tax is calculated based on the results of the tax period in relation to all income of the taxpayer, the date of receipt of which relates to the corresponding tax period (clause 3 of Article 225 of the Tax Code of the Russian Federation). In the case under consideration, the date of receipt of income is the date of the decision to increase the authorized capital of the company and, accordingly, the nominal value of the shares of each participant.

If the founders of the company do not work and do not receive any money from it, then it is not possible to withhold personal income tax. Considering that payment of personal income tax at the expense of a tax agent is not allowed, each founder must calculate and pay the tax independently (subclause 4, clause 1, article 228 of the Tax Code of the Russian Federation). In this case, the company, within a month from the moment of increasing the nominal share of the founder, must inform the tax office that it is not able to withhold personal income tax from the citizen, and at the end of the year, submit form 2-NDFL with the relevant information to the tax office.

If the authorized capital is reduced not due to its predominance over net assets (Dt 80 Kt 84), but by decision of the founders of the company by reducing the nominal value (Dt 80 Kt 75), the founders also have income subject to personal income tax (see letter from the Ministry of Finance dated 14.04 .11 No. 03-04-06/3-88).

If the authorized capital is reduced due to legal requirements, the organization itself does not receive economic benefits and should not include anything in income. If the reduction of the authorized capital is not dictated by the law, and the funds are not partially or fully returned to the participants, these funds are included in other income in accounting and in non-operating income in tax accounting.

Changes and personal income tax

When a company is created by an individual and the size of the authorized capital changes, personal income tax also changes. In this case, the company is considered a tax agent.

Based on the Tax Code of the Russian Federation (Article 217), personal income tax is not taken into account when revaluing the fund’s assets due to additional attraction of shares or the difference between the original and new value of shares or shares of the authorized capital.

Article 217. Income not subject to taxation (exempt from taxation)

If the amount of capital increases with retained earnings, then personal income tax is charged. The amount is calculated based on all income of a certain tax period. The countdown starts from the date of the decision that the authorized capital and shares of each founder are increased.

In the absence of receipt of funds by the founders, personal income tax is not accrued. Each owner pays off his debt independently without using the tax agent's money.

If the authorized capital is reduced by the decision of the founders, additional income appears when the nominal value is reduced. It is taken as a basis when calculating personal income tax. When decreasing according to the law, no benefit is observed. Therefore no tax is paid.

It is important to correctly reflect the authorized capital in the accounting and tax balance sheets. This will make it possible to evaluate the company's funds, taking into account increases and decreases in the amount.

R&D expenses are written off from account 08 to the debit of account 04 “Intangible assets”.

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