Additional capital is the sum of non-current assets revaluation surplus or budget allocations, which are aimed at replenishment of circulating assets.
It belongs to the company's own funds.
Own capital of the company is formed by the authorized, additional, capital reserves and accumulated funds.
Sources of additional capital
Additional capital may emerge due to the following elements:
- Share premium, resulting from the placement of shares at a price above par or redemption stoimosti-
- Revaluation surplus of fixed assets - the value of growth, which is achieved by bringing the property to the market price-
- Exceeding the actual value of the contribution to the share capital of its nominal razmerom-
- Foreign exchange differences arising during the formation of the authorized kapitala-
- The amounts of the reduced VAT on incoming making property in the form of a contribution to the authorized capital,
- Received free imuschestva-
- Appropriations received from the budget, which are used to finance kapvlozheniy- basis for the inclusion of these funds is their intended use.
Also, additional capital is due to the amounts of retained earnings, aimed at long-term investments.
Additional share premium companygets when placing shares at a price higher than their nominal value. The latter is determined by the ratio of the share capital and number of shares. When placing the shares were sold at their nominal price, the share premium is not received.
During the secondary placement share premium can be obtained at the secondary offering of shares after their repurchase from its shareholders.
The additional capital from the exchange rate difference arisesif there is foreign investment in commercial organizations. Investments in share capital in foreign currency are translated into the ruble equivalent. Exchange difference is the difference between an equity investment in a currency based on the value of the ruble at the rate of the Central Bank and founder of the debt on the date of contribution.
For example, the founding documents providedcontribution of 10,000 persons p., the founder of their debt paid off, making the account of $ 300., that the Central Bank exchange rate of 10,664 p. Thus, 664 p. It will be part of the additional capital.
Excess contribution to the authorized capital and the VAT recovery
As a contribution to the authorized capital maybe not only money, but also other property (eg, materials, intangible assets, etc.). If the appraiser concluded that the value of the property above the nominal contribution of the founders, the company formed by the additional capital.
If the contribution of property in favor of the Criminal Code, thefounder of the need to recover input VAT on it. This was reduced on the basis of the residual value of the property or on the actual cost of acquisition.