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Tag: ülekurss

Kahjumi katmine

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

Netovara puudujääk

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

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