Increase in additional capital due to the contribution of the founder. Formation and accounting of additional capital

All legal entities in the process of doing entrepreneurial activity accumulate resources that increase the overall financial turnover.

All changes in the company's own assets are recorded and must be recorded. One of the forms of reflection of such business transactions additional capital acts.

Definition

Additional capital is additional own funds of the organization, which are intended to increase financial assets reflected in accounting registers.

All own financial resources of legal entities are divided in the accounting into:

• , unit trust;
• Extra capital;
• unallocated financial results.

The statutory fund arises at the stage of creating a business by investing start-up fees by the founders. Its minimum limit is limited by law; it is subject to mandatory registration with regulatory authorities. Any changes to the start-up capital entail the introduction of amendments to the charter and the conduct of registration actions at the Federal Tax Service Inspectorate.

To leave the accounting registers in their original state, the concept of additional capital was introduced, with the help of which the varying indicators of the movement of funds and investments are reflected.

Chart of accounts accounting provides for the reflection of additional resources on the synthetic account 83.

Analytics is carried out depending on the source of formation and on the purposes for which its use is directed. The amounts constituting additional assets are formed and combined in accordance with the rules of accounting. But the founders can distribute these funds at their discretion by transferring them to the resources involved in the turnover and generating income.

All the nuances equity capital enterprises are disassembled in detail in the following video:

How is it formed?

According to the legislation, it is possible to form an additional fund from the following funds:

• Formed as a result of the difference between the value of fixed assets and intangible assets before and after revaluation, if this difference is positive. If the organization decides to revalue fixed assets, then the procedure will have to be carried out periodically, as it is indicated in the regulation on accounting. Property is revalued once a year, and not only changes residual value, but also the already accrued depreciation.
  When carrying out the procedure, it should be remembered that the additional capital is formed only from the increase in the value of fixed assets, for which no markdown was previously made. If, as a result of the previous procedure, the decrease in value is attributed to an item of other expenses, then the increase will have to be recognized as other income.
• Income received from the issue of issued valuable papers (stocks, bonds). Not only joint stock companies can increase or form an additional resource at the expense of these funds. With the participation of organizations of other forms of ownership in JSC, the value of their share at the time of purchase and at the time of sale may differ, then the positive difference will be included in the additional fund.
• Other means identical in characteristic features received by the company. These include:
  • gratuitous transfer of property by the founder after the authorized capital is formed;
  • exchange differences resulting from recalculation as a result of the mismatch of the date of registration of contributions to the start-up capital in foreign currency;
  • an increase in the supplementary fund by injecting government funds;
  • formation by attracting investor finance;
  • transfer of the unclaimed part of dividends or by recognizing the obtained financial result as additional funds.

Its use

The purposes for which the additional capital can be spent are limited by legislation. These include:

• Repayment of the negative difference between the value of fixed assets or intangible assets before and after the revaluation. The negative result of the revaluation of fixed assets can be repaid by means of the additional fund only if it was formed by increasing the value as a result of the previous similar procedure of the same objects. Writing off a negative difference is possible only in the amount not exceeding the revaluation amount.
  The accounting regulation obliges enterprises to maintain analytical records for each fixed asset subject to revaluation. Upon disposal of one of the objects, the funds formed as a result of the revaluation are included in the financial result and form retained earnings, or uncovered loss... Such a business operation can be performed only upon disposal, since full wear and tear will not entail changes in additional resources.
• Transfer of funds to increase the size authorized capital ... The direction of additional funds reflected in the balance sheet on account 83 to increase the authorized capital is not regulated by law. In theory, the organization has the right to use all the additional capital. In practice, its full use is economically impractical, since the amounts formed as a result of revaluation can no longer be spent on repaying the negative difference in revaluation of fixed assets and they will have to be covered by net profit.
• Distribution of additional funds between participants... Distribution between founders is possible in case. The legality of this procedure of an operating enterprise may raise questions from the regulatory authorities.
• Another area not regulated by modern legislation is repayment of past losses... Such a business transaction will not be considered a violation, but then the taxpayer will lose the right to recover the losses of previous years through attribution to expenses when calculating the organization.

Size and balance sheet

If other species own funds are limited by the minimum and maximum limits depending on the form of ownership and the nature of economic activity, then the size of the additional fund is the prerogative of the organization itself.

Since its formation occurs at the expense of a small number of sources and spending has a targeted focus, these funds cannot reach an incredible amount.

Additional capital in its own economic essence is an financial resource, but since it is part of its own assets, it is reflected in the passive part... Account 83 is passive: an increase in value is reflected in the loan, a decrease is reflected in debit entries.

The formation of this fund is optional for enterprises. The account is kept for the convenience of reflecting business transactions of varying nature.

Accounting

Outcomes

• The formed additional fund serves as an additional guarantee for the enterprise during the period of economic instability.
• The pooling of resources into this group is not an obligation and may be at the discretion of the organization's management.
• Since the use of funds, concentrated on account 83 in accounting registers, has a target limitation, it is necessary to be more careful to draw up documents confirming debit turnovers.
• When preparing financial statements, this capital should be grouped according to sources of income.
• It is possible to cover negative exchange rate differences or loss of previous years only within the amount of the additional fund formed. Minus capital is not provided for by legislation.
• The law provides complete list accounts, the correspondence of which can be used with 83 accounts.
• Revaluation of fixed assets is carried out for each object separately. The redemption of the markdown can be covered by the funds generated by the increase in the value of the same asset.
• There are no grounds to challenge the legality of using additional funds to cover the losses incurred as a result of the activity.
• All additional funds can be used to increase the authorized capital.

Additional capital is included as a separate part of the equity capital It shows the total ownership of all participants in this enterprise. It is an independent subject of accounting and is separately reflected in accounting. This is due to the fact that a change in the size of the authorized capital in the course of the company's activities is possible only in case of re-registration of its amount. Therefore, you can change its value by making an entry not on the main account 80, but on an additional account to it.

In the accounting department, additional capital is accounted for in accordance with documents such as order of the Ministry of Finance No. 94n dated October 31, 2000 "On approval of the chart of accounts", Order of the Ministry of Finance No. 34n dated July 29, 1998 "On approval of the Regulations for maintaining accounting", Regulations on accounting No. 154n of November 27, 2006 and No. 26n of March 30, 2001

The additional capital of an enterprise can be formed from sources such as:

• revaluation of fixed assets and intangible assets;
• funds of targeted financing of organizations aimed at financing basic expenses;
• share premium of the company after the sale of shares at a higher than par value;
• differences in rates that were formed during the formation of the authorized capital;
• contributions to property.

In the charts of accounts, additional capital is reflected on account 83. On the loan, it shows the increase in the value of assets identified by the results of revaluation; the difference between the shares and the par one received during the formation of the authorized capital; amounts of targeted financing aimed at financing capital expenditures. On the debit, additional capital is taken into account in such cases when it is necessary to reflect the repayment of the amount of a decrease in the value of assets identified as a result of a revaluation; send funds to increase the authorized capital (account 75 or 80); distribute the amounts among the founders

Additional capital can be used for the following purposes:

• for markdowns of intangible assets and fixed assets;
• cover losses;
• change in the size of the authorized capital at the expense of the company's property.

In general, it is rather difficult to estimate the shares of the participants in the society. According to the amendments made to the Tax Code, the property contributed to the additional capital is not considered as income when taxed on profit. Today it is possible to increase this part of the capital by offsetting the company's debts to its participants.

The investment of the property of the participants in this part of the capital is recognized as compensated, because it is aimed at increasing the value net assets... This increases the actual value of the shares owned by the participants. Therefore, the value of the share for tax purposes also increases during its sale.

Investment in additional capital is advisable because it leads to an increase in the value of shares in the capital of an LLC. In addition, the contribution of the property to the additional part increases the value of the property, which the participants will be able to receive upon leaving the society.

When determining income tax, if a participant leaves the LLC or if a share is sold, his contribution to the additional capital is not considered an expense. The grounds for this are as follows: a contribution to property in this case is not a contribution to the authorized capital, the contribution cannot be accounted for as an expense in accordance with the Tax Code. It should be borne in mind that these grounds contradict the positions of the Constitutional Court, according to which an increase in the value of shares when investing in capital does not lead to a change in the nominal shares of participants. Thus, the contribution of participants in order to change net assets upward, which leads to an increase in the value of their shares, cannot be taken into account in taxation.

An audit of additional capital is carried out in order to verify the correctness of its formation and use. To do this, reconcile analytical data with turnovers and balances of synthetic accounting and accounting data with accounting statements.

Additional capital is an integral part of an organization's equity capital. Passive account 83, which has the same name, is intended for its accounting.

Since this account is passive, the credit of account 83 reflects an increase in the additional capital, and on the debit its decrease.

Additional capital is formed from various sources and can be used to pay off various expenses (losses) of the organization or, for example, to increase the authorized (joint-stock) capital.

The additional capital, along with the authorized and, is formed by the organization's own capital.

How additional capital is formed

The formation of additional capital and its further increase (replenishment) occurs at the expense of several sources listed below;

1. The sums of the revaluation of the value of fixed assets and intangible assets received as a result of the value of objects with a term useful use over 1 year. Such revaluation is carried out regularly, as a result, its asset value may both increase and decrease. In the event of an increase in the value of an asset, the revaluation amount (the difference between the replacement and original cost) is included in additional capital. At the same time, when revaluing the value of an asset, it is necessary to increase the amount charged for the object, the amount of revaluation of depreciation reduces the additional capital.

The corresponding postings to account 83 are as follows:

D01 (04) K83 - the cost of fixed assets has been increased ( intangible asset) for the revaluation amount, the revaluation amount is included in the additional capital.

Д83 К02 - the amount of depreciation charged on the object has been increased in proportion to the value of the revaluation of the value of this object.

1. Share premium. This income is received by joint stock companies if the shares of the company are sold at a higher price than their par value. The par value per share is established at the stage of formation of the company. The posting on the inclusion of share premium in additional capital is as follows:

Capital - financial means directed by the enterprise into circulation for the purpose of subsequent receipt of income. Any vital activity commercial company must be provided with monetary resources. The additional capital of the organization is one of the forms of such resources. It is about him that will be discussed in our article.

Extra capital. What's this?

There is no clear definition of this concept in accounting legislation. As an accounting object, it arose to reflect various processes of inflation and deflation. You can understand what surplus capital is by listing the areas due to which it is formed. We'll look at them a little later.

We can confidently say the following about additional capital - this is one of the important parts of your own financial resources organizations. It acts as a separate, isolated part in the aggregate of the entire capital of the firm and directly affects economic results, including taxation.

Additional capital is the active part of the organization's funds. Only the owners of the company decide what to include in its composition and how to distribute funds further. In the course of the activity of any organization, there is a consistent turnover of additional capital. He changes his monetary form on the material, turning into goods and services, then again turns into money, which is ready to start the next cycle.

The composition of the capital of the organization

To better understand what surplus capital is, it is worth considering in more detail the concept of capital. In accounting, this word means economic totality own and borrowed (borrowed) monetary property necessary for the implementation of the organization's activities.

The attracted capital means loans, credits and debt. In other words, these are obligations that arose before legal entities and citizens.

Equity capital consists of several components: retained earnings, authorized, reserve and additional capital. All of them are directly related to each other. Additional capital interacts with each of them; to reflect movements between these funds, a number of standard transactions are provided.

Authorized capital

The authorized capital is the funds originally contributed by the owners to support the activities of the organization. In other words, this is the very minimum of funds required for the operation of the enterprise.

If the owner is not one person, but several, then the amount of the authorized capital can be split into shares, while the size of this share for each participant is determined as a percentage of the total capital. In the event that the owner, on his own initiative, leaves the founders of the enterprise, he has the right to demand his own percentage of the funds contributed to the authorized capital in cash.

Accounting is carried out on passive account 80 "Authorized capital".

Reserve capital

Reserve capital is a fund created to cover all kinds of losses in the implementation of entrepreneurial activities. It is formed at the expense of deductions from net profit (from 5% and more). Its value is directly dependent on the financial performance of the firm and on the decision of the founders on the issue of its distribution. The size of the reserve fund may change annually, since it has been formed for a long time. Its value must be at least 15% of the authorized capital.
Necessarily reserve fund can only be formed in joint stock companies... In LLC, the formation of a reserve is voluntary.

To account for it, a passive account 82 is provided.

Undestributed profits

Profit that is reinvested in the company's operations, rather than being used to pay taxes and other payments to shareholders, is called retained earnings.
The main purpose of net profit is that it is the source of the formation of the main income of the business owner. The organization has the right every quarter, every six months or annually to distribute the resulting net profit among all members of the commercial company.

Accounting is carried out on account 84.

So, let's consider how the additional fund is formed. You cannot use funds from commercial activities... As a rule, it is formed at the expense of "random" income, which cannot be planned, but can be foreseen. The following is a standard list of sources:

• an increase in the value of assets, called non-current, as a result of their revaluation;
• proceeds from the sale of shares at a price that may exceed the nominal;
• increase in assets upon receipt gratuitous funds and property;
• exchange rate difference received from deposits of foreign investors.

Origin of surplus capital

For an enterprise to operate, it must have sufficient in cash, the so-called start-up capital.

Its size is usually indicated in constituent documents, the distribution is documented. Such capital is called charter capital.

With any change to it, the organization is obliged to make the appropriate amendments to the papers, which in practice is not entirely convenient. It is for this reason that the need arose to create additional capital.

Additional capital can rightfully be considered the "lion's share" of the organization's equity capital. In other words, it is additional or added capital. If it were not for the obligation to show absolutely all records related to the movement of equity capital on account 80, then perhaps there would be no need to create an “Additional capital” account. Therefore, account 83 owes its origin to the charter capital.

Currently, account 83 is, as it were, additional to account 80, which regulates the corresponding entries for changes in capital. In general, we can say that the authorized and additional capital complement each other.

Depending on the decision taken at the meeting of shareholders, the company has the right to change the initial size of the authorized capital in one of the following ways:

• an increase in the value of the issued shares;
• additional issue of their shares.

The instruction that is used when applying the Chart of Accounts for accounting allows such transactions to be reflected on the additional capital account.

Additional capital accounting

Additional capital is accounted for on the account of the same name 83. This account is passive, balance sheet. On the credit side, formation or capital replenishment is shown, and on the debit side:

• funds aimed at increasing the authorized capital;
• the amounts that are distributed among the various founders of the given enterprise;
• identified differences in value reduction non-current assets.

All these amounts are reflected in the context of sub-accounts, each of which can be opened for a new direction of use. Let's take a closer look at the methods of accounting for this type of capital and standard postings.

Accounting for capital gains

With the growth of the fund, appropriate accounting entries reflected in the accounting accounts:

• Debit 01 / Credit 83 - an increase in additional capital arising from the increase market value any property, an increase from the revaluation of the library fund or the acquisition of literature.
• Debit 02 / Credit 83 - capital growth after revaluation of the depreciation amount for fixed assets.
• Debit 50.51 / Credit 83 - profit received from the issue of securities (through the cash desk or by bank transfer).
• Debit 75 / Credit 83 - the reflected amount of the positive difference in exchange rates that arose when the initial fund was formed.

Accounting for a decrease in additional capital

Allocation or markdown of surplus capital is also quite common. If a revaluation of property is shown on the credit of the account, then the markdown should be shown on debit 83 of the account.

• Debit 83 / Credit 01 - decrease in the cost of capital due to property revaluation.
• Debit 83 / Credit 02 - markdown of own fixed assets due to accrued depreciation.
• Debit 83 / Credit 75 - distribution of funds between the co-founders.
• Debit 83 / Credit 75 - reflected in the accounting for negative exchange rate differences (applies to deposits in foreign currency).
• Debit 83 / Credit 80 - withdrawal of part of the funds in favor of the authorized capital.
• Debit 83 / Credit 84 - a decrease in the additional fund as a result of the disposal or write-off of any fixed asset.

Change in additional capital upon reorganization of a company

Sometimes it happens that an enterprise accepts the issue of reorganization and a reasonable question arises about the redistribution of additional capital. As a rule, when transforming, joining or merging an organization, difficulties should not arise.

When a company is transformed, the funds remain unchanged, and when a company is taken over or merged, they are simply summed up.

When reorganizing in the form of division and spin-off, an equivalent exchange of shares of the company usually takes place, divided into shares of those companies that were created as a result of the division / spin-off.

Reflection of additional capital in financial statements

All information on the availability and movement of additional capital can be seen in a special reporting form No. 3, which is called the "Statement of changes in capital", which is an appendix to forms 1 and 2 of the final reporting of the enterprise.

This report reflects the growth and decrease of each item of equity capital, including additional. The document contains 3 sections:

• information on the movement of capital;
• information on adjustments to the amount of capital due to mistakes made or changes in accounting policies;
• information on the value of net assets to determine their liquidity.

Additional capital - an asset or a liability on the balance sheet? Dealing with this is not so difficult. The balance sheet provides for a separate line of the same name 1350 "Additional capital (without revaluation)". It is located in the Capital and reserves section, and its data correspond to the credit balance on account 83, minus the revaluation amounts.

Additional capital forms a certain margin of safety in the area financial sustainability companies. With its help, the company can go through the periods of "commercial turbulence" with less losses. However, both sources of formation and directions of use additional capital are strictly limited. Let's consider all these nuances in the presented article.

Is the place occupied by additional capital in the balance sheet an asset or a liability?

At its core Extra capital - it is an increase in the valuation of assets that does not generate any debt to suppliers or creditors. It directly affects the growth of net assets, and, consequently, the capitalization of the business.

It is generally accepted that financial position the company the better, the more specific gravity own funds of the company in its liabilities in comparison with the existing liabilities. Sum additional capital included in own funds, therefore, it has a direct impact on this indicator. V balance sheet in accordance with clause 66 of the Regulations for the maintenance of accounting, approved by order of the Ministry of Finance of the Russian Federation No. 34n dated July 29, 1998, additional capital is included in the company's equity capital.

All accounts designed to reflect changes in the firm's equity are passive. Extra capital is reflected on account 83. An increase in its size is credited to the account, a decrease - in debit. The answer to the question where is reflected additional capital - in assets or liabilities, is as follows: in the balance sheet, section 3 of the liability is allocated for it.

Additional capital is generated from what sources?

Education funds additional capital carried out only in certain cases. In particular, additional capital formation can result from:

• revaluation of fixed assets (OS);
• a positive difference resulting from the sale of the company's securities at a price higher than the market value;
• other income of a similar nature.

IMPORTANT! V accounting statements each of the parts forming total amount additional capital, must be entered separately.

Let's analyze each point in detail.

1. Revaluation of fixed assets

The most common reason for the change in the volume of fixed assets are fluctuations in their value due to revaluation, when they are recalculated initial cost and the amount of previously accrued depreciation. This rule is enshrined in clause 15 of PBU 6/01 "Accounting for fixed assets", approved by order of the Ministry of Finance of the Russian Federation of March 30, 2001 No. 26n.

NOTE! This document regulates the possibility of revaluation no more than once a year. And if once the company overestimated the cost of fixed assets, then in the future it will have to be done on a regular basis.

If the value of non-current assets after recalculation has increased, then the difference should be attributed to additional capital... However, if, as a result of the previously made change in the assessment, the value of fixed assets decreased, and the difference was expensed, then the amount of the revaluation is not included in Extra capital, a is included in other income.

1. Positive difference

The next source of education additional capital is the positive difference between the selling price and nominal rating company shares. Such a possibility is spelled out only in the legislation for joint-stock companies. However, of a similar view government bodies adhere to the LLC, but then we are talking about the sale of a share in the property at a cost exceeding the nominal value, in this case, the share premium is formed in the company, which is exactly included in additional capital organizations.

1. Other supply

Another method that is allowed in position No. 34n for education additional capital is the receipt of additional funds belonging to similar categories. Here, as an example, we can cite the amounts aimed at increasing net assets on the part of the co-founders. This is additionally stated, in particular, in paragraph 1 of Art. 251 of the Tax Code of the Russian Federation.

In addition, there is some specificity when a foreign owner makes a contribution to the authorized capital in foreign currency, as a result of which Extra capital may increase. This is due to the discrepancy between the date of acceptance for accounting and the date of actual receipt of foreign monetary units into the account. As a result, when exchange rates fluctuate, the estimate currency funds in rubles may not coincide with the same amount recalculated on the day of their receipt, while a positive exchange rate difference may form, which is included in Extra capital. This is the procedure spelled out in clause 14 of PBU 3/2006 "Accounting for assets and liabilities in foreign currency", approved by order of the Ministry of Finance of the Russian Federation of November 27, 2006 No. 154n.

There are also certain situations to form additional capital, which are provided for by the Chart of accounts of accounting, approved by order of the Ministry of Finance of the Russian Federation of 31.10.2000 No. 94n. In particular, on account 83, it is permissible to transfer funds from account 84 "Retained earnings", 86 "Target financing". Accordingly, it is assumed that Extra capital will increase due to retained earnings and targeted transfers.

In general, that's all available ways, with the help of which is created and replenished Extra capital, they can be used by the owners of any companies.

Procedure for using additional capital

In the practice of business turnover Extra capital usually not used in normal conditions... This conclusion can be reached based on the analysis of the instructions for the use of the Chart of Accounts, where it is indicated, among other things, that the amounts from the credit of account 83 are not subject to write-off. Debit postings of account 83 are carried out only in strictly specified cases:

• depreciation of the cost of fixed assets is covered;
• the authorized capital is replenished at the expense of additional;
• Extra capital distributed among the founders.

An increase in the value of fixed assets increases Extra capital, at the same time, the subsequent markdown, of course, will lead to a decrease in its amount on the basis of clause 15 of PBU 6/01.

It should be borne in mind that the cost reduction will occur at the expense of funds additional capital only within the limits of the reassessment carried out earlier. All amounts in excess of this will be charged to other expenses of the company. When an object of non-current assets is deregistered as a result of its sale or write-off, the amount of growth in value due to the previously carried out revaluation on it is charged to retained earnings. This is clearly indicated by clause 15 of PBU 6/01, and although in the explanations to the Chart of Accounts a similar option double entry not specified, it takes place in the business.

NOTE! In order to identify the amount of revaluation for each object of non-current assets, it will be necessary to organize the appropriate accounting on the sub-accounts of account 83.

Another method of using additional capital will be directing it to replenish the authorized capital. A similar approach can be implemented by both JSCs and LLCs on the basis of the Law "On JSC" dated 26.12.1995 No. 208-FZ and the Law "On LLC" dated 08.02.1998 No. 14-FZ, which give companies the opportunity to increase the authorized capital at the expense of their own means of organization. But for this action there is a limitation: the amount of replenishment should not exceed the difference between the volume of net assets and the size of the authorized and reserve funds.

Also Extra capital can be distributed among the founders of the organization. General meeting participants have the right to decide on the transfer of the additional fund to the owners. In certain cases, the company, in accordance with the law, will be obliged to do this. In particular, if a decision is made to liquidate the company, in order to determine the amounts due to the founders, it is necessary to transfer to the debit of account 75 the volume of balances from the capital and reserves accounts.

Difficult moments when spending additional funds

The use of the supplementary fund is not limited to the above situations, and there are cases where it is controversial. It is not uncommon for firms to experience negative financial results and consider covering it from a supplementary fund. Experts assess the admissibility of such actions from the point of view of the law in different ways. Direct indication of the possibility of such a solution in Russian legislation no, but also an explicit prohibition. Officials insist that it is impossible to use the additional fund in this way only in terms of the amount of revaluation of non-current assets.

NOTE! However, if a company uses an additional fund to cover a negative financial result, there will be no punishment, as stated in the letter of the Ministry of Finance of the Russian Federation dated July 21, 2000 No. 04-02-05 / 2. Based on this practice, it turns out that the absence of a prohibition on the commission of such actions frees the company from liability, however, for such use of the fund's funds, it will be necessary to find an appropriate justification.

The described problem is not the only one, there are other controversial situations... Although we mentioned the possibility of increasing the authorized capital at the expense of additional capital above, in practice this approach is not always unambiguous. The fact is that the additional fund is formed from different sources, so the question arises whether all of its parts can be used for these purposes. In particular, the fund includes an asset revaluation amount that does not generate real cash flow.

If we refer to PBU 6/01, then it allows the use of this part of the funds to cover the markdown and to be included in retained earnings when the fixed asset is removed from the register. The PBU says nothing about the fact that such amounts can be used to replenish the authorized capital. At the same time, there are no legislative restrictions on the use of the amount of the supplementary fund, depending on the source of receipt of funds in it. The controlling authorities also do not see any signs of violations in such actions, as indicated, for example, by the letter of the Federal Tax Service of the Russian Federation for Moscow dated 01.04.2005 No. 20-12 / 21866.

It turns out that companies are not prohibited from independently determining the directions of using the resources of the additional fund at their own discretion.

In a number of situations, an additional fund serves as an excellent tool to increase the financial stability of a company. The choice of methods for its formation is limited by the amounts of revaluation of non-current assets, share premium from the sale of shares at a higher value and other amounts with a similar nature of origin. It should be borne in mind that the spending of additional capital is also limited to several areas. In particular, this is the repayment of the fall in the value of fixed assets after revaluation, an increase in the volume of the authorized capital, the distribution of additional capital funds among the co-founders.

There are other areas of spending the additional fund, but the law enforcement practice on them has not yet been fully formed and gives rise to a lot of disputes. At the same time, there is no direct prohibition on carrying out such operations, which gives reason to consider them admissible.

To reflect the funds of the additional fund in the accounting registers, passive account 83 is used. Its balance is reflected in the balance sheet as part of section 3. For the purpose of detailing component parts, due to which the additional fund was formed, companies need to organize the appropriate analytical accounting using the subaccount system. In this case, the choice of encodings remains at the discretion of the company, the increase in the fund is carried out on credit, and its use is on the debit of account 83.