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Omakapitali taastamine

Published on: Published in: Veebipäringud

Osaühingul on ebapiisav omakapital ja omanik tahab olukorra parandamiseks restruktureerida omakapitali mitterahaliseks sissemakseks (ülekursina) oma osaühingule antud laenu. On justkui meelde jäänud, et mingi osa sissemaksest peaks olema osakapitali suurendamiseks ja rahaline, millised äriseadustiku sätted seda reguleerivad?  Kas kõiki toiminguid selle protsessiga seoses on võimalik läbi viia internetis, st notari vahenduseta? Laenu on antud kokku 10 000 eurot, omakapitali puudujääk on 3450 eurot.

Osanik peab tegema laenunõudest loobumise ja sellega tütarettevõtja omakapitali täiendava sissemakse tegemise otsuse. Selle alusel teeb tütarettevõtja oma bilansis vastava kande. See ei saa olla ülekurss, kuna ülekurss saab tekkida ainult osaluse soetamisel, kui osaluse eest makstakse selle  nimiväärtusest rohkem. Kuna registriandmed ei muutu, siis notarit ega registrit pole vaja tülitada.

Kas see täiendav omakapitali kanne oleks eelnevate perioodide jaotamata kasum, aruandeperioodi kasum või midagi muud (nt reserv)? Kas nõudest loobumise korral kaob võimalus hiljem raha maksuvabalt välja võtta? Osanik nimelt usub oma ettevõtte heasse käekäiku, ja et juba aasta – kahe pärast tekiks selline võimalus. Kui loobumisega kaoks võimalus raha maksuvabalt välja võtta, kuidas oleks veel võimalik olukorda lahendada?

Selle asja nimi on „omakapitali täiendav sissemakse“, mille jaoks tuleb teha bilansis eraldi rida. Maksuvabalt saab välja võtta kogu raha, mida äriühing ise pole teeninud (kasum), st igasugused teiste isikute tehtud kapitaliseeritud sissemaksed, sõltumata sellest, kuidas neid nimetatakse. Oleksin mina  osanikust laenuandja ja antud laen intressivaba, paneksin kogu laenu omakapitali. Siis pole vaja põdeda, kui omakapital jääb siiski defitsiiti ka järgmisel aastal. TSD lisa 7 osas 1a koodil 7030 näidatakse kõik maksustamisperioodil omakapitali tehtud sissemaksed, nii rahalised kui mitterahalised.

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