Formation of UK has to be complete within 30 days from the moment of registration. The meeting of shareholders can make the decision on increase in UK. Additional resources (recreation center) are enlisted on personal accounts of shareholders on account 10 Additional contributions can be:
Actions have to be registered. Placement and payment of actions in again created CB have to be carried out within 30 days. After registration the correspondent account in payment processing center on which the amount which came to payment of actions is credited opens: 30102 K 1/1
If material assets are brought, account is kept as at formation of CB. If the increase in UK occurs due to capitalization of funds, means are enlisted on personal accounts of each shareholder in a proportion which defines meeting of shareholders.
For the accounting of revaluation of balance articles - accounts 61306 and 6140 On these accounts opens on 1 l / to the account for the accounting of results of revaluation. Also l/accounts for the accounting of exchange differences according to perfect settlement transactions + open. number of accounts according to perfect cash transactions.
The l/account according to the accounting of the shares redeemed by shareholders is at the same time closed. Their face value belongs on l/account of shareholders for the accounting of the redeemed shares on accounts of UK. The difference between the price of realization and face value studies as the issue income:
Cashiers can carry out a receiving and delivery of values only on the basis of the order of registration and operational department, operations are made out by receipt and account cash documents. Off-balance – memorial warrants.
If cut. will not present an assignment for sale, for a trace. put CB itself transfers 75% for the account on obligatory sale which osushch-sya through authorizes. currency exchanges. Are obliged to sell to CB this currency in a leak. 3 working days from the moment of transfer into the account on to oblige. to sale.
Residents have to fulfill requirements for sale of the ex-item of revenue (E. Vs come to advantage a cut. means in a foreign currency zach-sya on their transit currencies. accounts. EV is must be partially sold on internal currencies. market.