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Lootusetu nõue

Published on: Published in: Veebipäringud
Emaäriühingul on laenunõue 100 000 eurot muidu varatu tütaräriühingu vastu, kelle ainus kohustus on sama laen. Erinevatel (bürokraatlikel, organisatoorsetel) põhjustel pole alustatud tütarfirma omakapitali taastamist või likvideerimismenetlust.  Samas tuleks ilmselt laenunõue emaettevõtja bilansis bilansipäevaks alla hinnata 0 väärtusele. Ega sellest alla hindamise raamatupidamislikust toimingust iseenesest ei või tekkida maksunduslikke tagajärgi (nõudest loobumine vms)?

Vallaste ja Partnerid Blog

Vastus:

Nõude lootusetuks tunnistamise reeglid peaksid olema kehtestatud raamatupidamise sise-eeskirjaga. Reeglina tunnistatakse nõue esmalt ebatõenäoliselt laekuvaks ja hiljem lootusetuks. Raamatupidamisliku allahindluse aluseks on vastav otsus, mis peab sisaldama allahindluse põhjendust.

Vallaste ja Partnerid vastab Teie küsimustele. Maksud ja raamatupidamine.

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