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Kahjumi katmine

Published on: juuli 29, 2019 Published in: Veebipäringud

Mida tähendab kahjumi katmine kohustuslike reservide või ülekursi arvelt (kui eelnevate perioodide jaotamata kasumit ei ole)? Kui alltoodud näites on majandusaasta tulemuseks puhaskahjum -20 000

Aktsiakapital 10 000
Ülekurss 19 000
Kohustuslik reservkapital 2 000
Eelnevate perioodide jaotamata kasum 0
Aruandeperioodi puhaskahjum -20 000
Kokku omakapital 11 000

 

Kas siis a) ei tule midagi teha, kuna omakapitali adekvaatsuse nõue on täidetud või b) tuleks ikkagi rida-realt omakapitali grupp kirjete lõikes korrigeerida vastavalt kahjumi katmise otsusele:

  Algus Muutus Lõpp
Aktsiakapital 10 000 0 10 000
Kohustuslik reservkapital 2 000 -2 000 0
Ülekurss 19 000 -18 000 1 000
Eelnevate perioodide jaotamata kasum 0 0 0
Aruandeperioodi puhaskahjum -20 000 20 000 0
Kokku omakapital 11 000 0 11 000

Olen kohanud mõlemaid lähenemisi, aga kas võib olla, et mõlemad on õiged?

Vallaste ja Partnerid Blog

Vastus:

Raamatupidamises tehakse kandeid ikka algdokumentide alusel. Kahjumi katmise kannete aluseks on aktsionäride otsus. Juhatus peab aruandeaasta kahjumi katmiseks tegema aktsionäridele ettepaneku, kus jaotamata kasumi puudumisel tuleks kahjumi katteallikatena näidata esmalt kohustuslikku reservkapitali. Kui sellest ei jätku, siis ülekurssi. Kui aktsionärid ei ole otsust teinud, siis raamatupidamiskanneteks alust ei ole. Ja ega midagi ei juhtu ka.

Vallaste ja Partnerid vastab Teie küsimustele. Maksud ja raamatupidamine.
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