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Kuidas kajastatakse osaühingu bilansis sellele kuuluva sihtasutuse osalus?

Published on: Published in: Veebipäringud

Osaühing asutab sihtasutuse, olles 100% SA omanik. Kuidas kajastatakse osaühingu bilansis sihtasutuse osalus?

Vallaste ja Partnerid Blog

Vastus:

Sihtasutusel, nagu ka ühelgi teisel juriidilisel või füüsilisel isikul omanikku olla ei saa. Sihtasutusel, erinevalt muudest juriidilistest isikutest, pole kellelgi osalust ega ka liikmeid. Sihtasutusel on asutaja(d). Kuna asutamisest ei tulene asutajale mingeid varalisi õigusi ega kohustusi, siis pole tal ka bilanssi midagi kirjutada.

Vallaste ja Partnerid vastab Teie küsimustele. Maksud ja raamatupidamine.

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