Why do most real estate companies include shareholder investment in capital reserve instead of paid

1. If a shareholder of the company wants to withdraw his capital, the financial treatment of the asset premium part is as follows: if it is a capital reduction, first reduce the paid-in capital, if there is a capital reserve - capital premium, then the remaining part will first offset the original capital premium part, if it is not enough to make up, in order to write off the surplus reserve - statutory surplus reserve, arbitrary surplus reserve, undistributed profits.

The process of write-off is carried out sequentially, and the next one is considered only when the previous deficiency is compensated, not proportional. In essence, no matter which account of net assets is written off, the total remaining net assets will not be affected, so it will not affect the share of shareholders' equity of other shareholders.

2. The asset premium refers to the part of the capital contribution paid by the investors of the limited liability company that is greater than the proportion of capital contribution calculated according to the contract and agreement. A component of the capital reserve.

When a limited liability company is established, the amount of capital subscribed by investors is recorded as capital in the "paid-in capital" account. However, when new investors join in the future, in order to protect the rights and interests of the original investors, the capital contribution of the new investors may not all be recorded as capital in the "paid-in capital" account. This is because when a company is start-up, it has to go through the process of preparing for construction and market development, and it takes a long time from investing capital to achieving a return on investment.

Because the increase of registered capital requires capital verification, industrial and commercial changes, ** certificate changes, tax registration changes, and qualification certificate changes.

Paid-in capital refers to the capital actually invested by the enterprise investor in accordance with the articles of association or the contract and coordination agreement;

The part of the funds received by the enterprise from investors that exceeds its share of the registered capital shall be accounted for in the "capital reserve" account as a capital premium or equity premium.

Hello dear, I am glad to answer your question for you, which has been found for you: capital reserve is a loan that is not related to corporate earnings but is related to capital. Buried capital reserve refers to the capital invested by investors or others into the enterprise, the ownership of which belongs to the person who invests in the spinal fluid, and the amount invested exceeds the authorized capital.

Retained earnings refer to the net profit realized by the enterprise from the profits realized over the years or retained in the internal accumulation of the enterprise, which is the net profit realized by the production and operation activities of the enterprise, including the surplus reserve and undistributed profits of the enterprise.

The money that is not a stock destruction slag can be recorded as capital reserve. Capital reserve refers to the capital invested by investors or others in the enterprise, the ownership of which belongs to the investor, and the amount invested exceeds the authorized capital. However, the capital reserve cannot be used to cover the company's losses.

Article 71 of the Company Law The shareholders of a limited liability company may transfer all or part of their equity to each other. The transfer of equity by a shareholder to a person other than the shareholder shall be subject to the consent of more than half of the other shareholders. Shareholders shall notify other shareholders in writing to seek consent for their equity transfer, and if other shareholders do not reply within 30 days from the date of receipt of the written notice, they shall be deemed to have agreed to the transfer.

If more than half of the other shareholders do not agree to the transfer, the shareholders who do not agree shall purchase the transferred equity; If you do not purchase it, you will be deemed to have agreed to the transfer. For the equity transferred with the consent of the shareholders, under the same conditions, other shareholders have the right of first refusal. If two or more shareholders claim to exercise the right of first refusal, they shall negotiate to determine their respective purchase ratios; If the negotiation fails, the right of first refusal shall be exercised in accordance with the proportion of their respective capital contributions at the time of transfer.

If the articles of association of the company have other provisions on the transfer of equity, such provisions shall prevail.

How to distinguish between capital reserve and paid-in capital 1Judging by ** and nature. Paid-in capital (or share capital) refers to the capital actually invested by the investor in the enterprise and registered in accordance with the law in accordance with the articles of association or contracts and agreements, which reflects the basic property rights relationship between the owner of the enterprise and the enterprise.

Capital reserve is the part of the investor's capital contribution that exceeds its share of the registered capital, as well as the gains and losses directly included in the owner's equity, and it does not directly indicate the owner's basic property rights relationship to the enterprise. 2.Judging by the use.

The composition ratio of paid-in capital (or share capital) is the basis for determining the owner's participation in the financial operation decision-making of the enterprise, the basis for the enterprise to distribute profits or dividends, and the basis for determining the owner's claim to net assets when the enterprise is liquidated. The use of capital reserve is mainly used to increase capital (or share capital). The capital reserve does not reflect the proportion of ownership by each owner, nor can it be used as a basis for the owner to participate in the financial and operational decisions of the enterprise or to distribute profits (dividends).

Although there is an essential difference between capital reserve and paid-in capital. However, both paid-in capital and capital reserve are components of the owner's equity of the enterprise, and both belong to the category of invested capital. That's all about the legal knowledge in this area, I hope it will be helpful to you.

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Paragraph 1 of Article 26 of the Company Law The registered capital of a limited liability company shall be the amount of capital contribution subscribed by all shareholders registered with the company registration authority. Article 28 Shareholders shall pay in full and on time the amount of capital contributions subscribed by them as stipulated in the articles of association. If a shareholder excludes his or her capital in currency, he or she shall deposit the full amount of the monetary contribution into the bank account opened by the limited liability company; Where non-monetary assets are used to make capital contributions, the formalities for the transfer of property rights shall be completed in accordance with law.

Legal analysis: Shareholders' capital contributions cannot be directly included in the capital reserve in full. However, the part donated by shareholders can be directly included in the capital reserve.

In accordance with the provisions of the Accounting Standards for Business Enterprises, the capital invested by investors is debited by "bank deposits", "other receivables", "fixed assets", "intangible assets", "long-term equity investment" and other accounts. According to its share in the registered capital or share capital, the account of "paid-in capital" is credited, and according to the difference, it is credited to the "capital of the rotten family reserve - capital".

Legal basis: Company Law of the People's Republic of China Article 7 A company established in accordance with the law shall be issued a business license by the company registration authority. The date on which the company's business license is issued is the date of incorporation of the company.

The company's business license shall indicate the company's name, domicile, registered capital, business scope, name of legal representative, and other matters. If there is a change in the items recorded in the company's business license, the company shall go through the change registration in accordance with the law, and the company registration authority shall renew the business license.

Paid-in capital refers to the capital invested by investors in accordance with the provisions of the articles of association or contracts and agreements. The composition ratio of paid-in capital or the proportion of shareholders' shares is the basis for determining the owner's share in the owner's equity of the enterprise, and it is also the main basis for the distribution of profits or dividends by the enterprise.

Capital reserve is the part of the capital contribution received by an enterprise from investors that exceeds its share of the registered capital (or share capital), as well as other capital reserves. Capital reserves include capital premiums (or equity premiums) and other capital reserves, among others.

Simply understand the paid-in capital, that is, the money invested by the enterprise into the company in accordance with the provisions of the articles of association or contracts and agreements, and the capital reserve, for example, is to invest 1 million (this part is the paid-in capital), but he invested 1.2 million, and the extra 200,000 is included in the capital reserve.

The first is to understand their definition :)

Paid-in capital: refers to all kinds of property and materials actually invested by investors in the production and operation activities of enterprises. (You can invest in currency, but you can also invest in materials, such as machinery and equipment.)

According to the classification of enterprise investment, it generally includes state capital, corporate capital, individual capital, and foreign capital, which constitute the capital investment of all owners of the enterprise.

For example, he received 1 million yuan from Li and deposited it in the bank.

Debit: Bank deposit 100

Credit: Paid-up capital 100

For example, foreign investor Zhang invested in a set of machinery and equipment worth 450,000 yuan.

Borrow: fixed assets 45

Credit: Paid-up capital 45

Capital reserve: It is a variety of value-added obtained by the enterprise but not due to the production and operation activities of the enterprise itself, and the common rights and interests of investors due to the appreciation of capital itself or other reasons, including the premium of share capital, the revaluation and appreciation of statutory property, the value of assets accepted for donation, etc.

For example, the enterprise accepts a donation of 100,000 yuan and deposits it in the bank.

Borrow: Bank deposit 10

Credit: Capital Reserve 10

Paid-in capital and capital reserve are owner's equity accounts, with the debit side indicating a decrease and the credit side indicating an increase.