One organization has the right to purchase a shareanother organization, presented in the form of shares, provided that it is the founder of the company, whose share is redeemed, or when you make a purchase of shares from the company's shareholder.
In all circumstances, the acquisition, the purchase of the share should be properly reflected in the financial records of the organization.
Execute the necessary documents. The deal to buy the share of the operating company or organization is a transaction of a financial nature, therefore, should be formalized in writing, ie in the form of a contract of sale with the obligatory indication of such fundamentally important aspects as the details of the parties of the contract, a description of the subject contract, an indication of the purchase price and ave. and also fix the transfer of the share to a new owner, for example, by an act of reception and transmission of wealth.
Inform the tax authority. After the purchase of the share of the organization has 30 days to draw up the notice for the tax authorities in the form Wc-09-2. What would be the purpose of the share redeemed, notice must be directed in a timely manner, otherwise the organization may be fined.
Arrange statements. Accounting for a share, expressed in the form of shares is a financial investment, respectively, to consider such an acquisition is necessary to investments intended for the data account. Keep a record of the share must be on the basis of its initial value, as further circulation of shares on the securities market is not essential to reflect the purchase of a share in the financial statements.
Remember that the primary value of the share includethe price at which the shares were purchased, the cost of necessary supporting services for the purchase of shares, other costs related to the acquisition, inclusive of VAT.
In order to reflect the share purchase in the analytical accountingcombine stock by series, or flip the piece, and the identity of each security, its cost and the nominal value, the number of shares purchased, the date of the transaction and so on.