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Netovara puudujääk

Published on: okt. 29, 2018 Published in: Veebipäringud

Netovara nõude täitmiseks kaalume tütarfirmasse 1 000 000 finantsinvesteeringut, millest 1 000 läheks aktsiakapitali suurendamiseks, 999 000 ülekurssi, sest kogu raha aktsiakapitali suunamisel kasvab automaatselt ka omakapitali nõue. Küsimus oleks:

– kas ja kuidas oleks võimalik hiljem vajadusel seda 999 000 raha ülekursist ja omakapitalist välja võtta? Omakapitali tehtud rahalised sissemaksed saaks justkui üldjuhul aktsionäride poolt maksuvabalt ka välja võtta, aga kuidas seda teha ülekursiga? Kuidas üldse saab muuta ülekursi kirjet äriühingu bilansis – näiteks kas saab üle viia omakapitali teistele ridadele?

Vallaste ja Partnerid Blog

Vastus:

Ülekurss on samuti aktsionäride poolt aktsiaseltsi omakapitali tehtud sissemakse. Nagu aktsiakapitali, nii ei saa välja võtta ka ülekurssi (vt ÄS § 274 lg 1). Ülekursi kasutamise võimalused on näidatud ÄS § 225 lg 2 (kahjumi katmiseks, kui eelmiste perioodide jaotamata kasumist ja reservkapitalist ei piisa ning aktsiakapitali suurendamiseks fondiemissiooni teel). Kuna ülekurss ei ole saadud aktsiaseltsi majandustegevusest, siis ei kuulu see aktsiseltsi tulu hulka (vt RTJ 10 p 9), st ülekurss ei mõjuta kasumit ega ole seega ka jaotatav (vt ÄS § 276 lg 1). Seega on raha võimalik välja võtta ainult aktsiate tagasimüügi kaudu aktsiaseltsile (vt § 283 lg 2). Ülekurssi korrigeeritakse aktsiaseltsis rakendatava raamatupidamistavaga ettenähtud juhtudel.

Kõnealune vigurdamine aktsiakapitali ja ülekursiga on minule arusaamatu. Kui omakapitalis on puudujääk, siis tuleb lihtsalt teha sobiva suurusega täiendav sissemakse omakapitali. Kui peaks tulema paremad ajad, siis saab teha omakapitalist maksuvabalt väljamakseid.

Vallaste ja Partnerid vastab Teie küsimustele. Maksud ja raamatupidamine.
omakapital sissemakse ülekurss Share On

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