Is there a requirement for the shareholders of real estate enterprises to increase their capital and

I think you can read an index or something, right? 39

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.

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 an enterprise from investors is debited to "bank deposits", "other receivables", "fixed assets", "intangible assets", "long-term equity investment" and other accounts.

The "Paid-in Capital" account is credited according to its share in the registered capital or share capital, and the "Capital Reserve - Capital Premium or Equity Premium" account is credited according to the difference.

Generally, for newly established companies, only the part of the paid-in capital that exceeds the paid-in capital is included in the capital reserve;

In the case of a company that increases its capital, the new shareholders will be required to invest a certain proportion of the investment (more investment, less investment) because they enjoy the share of the company's business accumulation, and the part invested more will also be included in the capital reserve;

If the shareholder invests free of charge, it can be directly included in the capital reserve.

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

Generally, for newly established companies, only the part of the paid-in capital that exceeds the paid-in capital is included in the capital reserve;

In the case of a company that increases its capital, the new shareholders will be required to invest a certain proportion of the investment (more investment, less investment) because they enjoy the share of the company's business accumulation, and the part invested more will also be included in the capital reserve;

If the shareholder invests free of charge, it can be directly included in the capital reserve.

Therefore, the full amount of shareholders' capital contributions cannot be directly included in the capital reserve. However, the part donated by shareholders can be directly included in the capital reserve.

Capital reserves refer to the provident fund formed by an enterprise in the course of operation due to the acceptance of donations, equity premiums, and the revaluation and appreciation of statutory property. Capital reserve is a credit that is not related to the earnings of a business but is related to capital. 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.

If the shareholders of the company make additional investment but do not increase the registered capital, whether it is determined to be capital reserve needs to be handled on a case-by-case basis.

1. Registered capital and paid-in capital are not the same concept, registered capital is the capital registered and verified by the industrial and commercial department, and the paid-in capital is the actual capital invested by the investor reflected in the company's books, and the amount of the two is not necessarily the same in some cases, especially now that the regulations on the administration of industrial and commercial registration of enterprises have revised the mandatory provisions on registered capital, and the additional investment of shareholders can be included in the paid-in capital under the premise that they do not go through the relevant procedures for increasing the registered capital at the industrial and commercial bureau for the time being. Specifically, you need to check the articles of association of the company, if the articles of association stipulate that it is indeed an additional investment in the company and is not recorded as paid-in capital, then it is recognized as capital reserve - capital premium, otherwise it is included in paid-in capital.

2. If the company has capital turnover difficulties, and the company's shareholders inject funds to maintain the normal operation of the company for long-term turnover of the company, do not increase the registered capital, and do not serve as a liability of the enterprise, then it will be included in the capital reserve, and the accounting basis is the company's board of directors minutes, the latest articles of association of the company, and the original documents such as bank statements indicating that the funds are in place.

A limited liability company, in order to expand the operation, adopts a variety of ways to expand the registered capital, the company's shareholders make additional investment, the original registered capital of shareholder A is 4 million yuan, and now A has an additional investment of 120,000 yuan; The company's capital reserve of 500,000 yuan was converted into capital. At the same time, the statutory surplus reserve of 150,000 yuan was converted into registered capital.

The accounting treatment of Company A is as follows:

This is not correct, how to deal with it will not be repeated, other respondents have written very clearly, I mainly want to remind that you may not have an accurate understanding of "capital reserve".

Capital reserve is formed due to the acceptance of donations, equity premiums, revaluation and appreciation of statutory property, and is the part of excess value, the part of capital premium, while the additional investment of shareholders is an increase in capital, which is different. So you must be wrong to do "capital reserve".

1. The capital increase of the parent company to the subsidiary, the accounting treatment of the parent company and the subsidiary: parent company: borrow: long-term equity investment.

Credit: Paid-up capital (or share capital).

Credit: Capital Reserve – Capital premium (or equity premium).

If the original other shareholders of the subsidiary transfer their equity to the parent company, the accounting treatment:

Borrow: Paid-up capital (or share capital) - original shareholders.

Credit: Paid-up capital (or share capital) – parent company.

2. The change of equity or increase of capital of the subsidiary is a legal procedure for industrial and commercial change, and capital verification is indispensable in the case of capital increase and share expansion of the subsidiary.

3. The capital increase of the parent company to the subsidiary is divided into the same control and the non-same control. The capital increase of the subsidiary by the parent company under the same control is based on the share of the book value of the investee unit (subsidiary), which is the recorded value of the parent company's "long-term equity investment". For a capital increase not under the same control, the investment enterprise shall be recorded as the "long-term equity investment" at the appraised value (but it must be fair), and the difference between the fair value of the assets paid by the parent company and the book value shall be included in the profit or loss for the current period of consolidation. In the case of a merger of enterprises not under the same control, the difference between the fair value and the carrying amount of the merger consideration paid is different

1) If the consolidated consideration is fixed assets or intangible assets, the difference between the fair value and the carrying amount shall be included in non-operating income or non-operating expenses.

2) If the merger consideration is a long-term equity investment or financial asset, the difference between the fair value and its carrying amount shall be included in the investment profit or loss.

3) If the merger consideration is inventory, it shall be treated as a sale, and the revenue shall be recognized at its fair value, and the corresponding costs shall be carried forward at the same time.

4) If the merger consideration is investment real estate, other business income shall be recognized at its fair value, and other business costs shall be carried forward at the same time.

4. The consolidated financial statements under the same control do not need to be adjusted to the individual financial statements of the subsidiary, that is, the individual financial statements of the subsidiary are not required to be adjusted to the financial statements reflected at fair value, and only the impact of internal transactions on the consolidated financial statements needs to be offset.

5. In the consolidated statements that are not under the same control, the amount of the "long-term equity investment" of the parent company and the owner's equity of the subsidiary shall be fully offset. That is, the "paid-in capital", "capital reserve", "surplus reserve" and "undistributed profit - year-end" items of the offsetting subsidiary. It is a full offset, not a partial offsetting of the appraised value.

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 an enterprise from investors is debited to "bank deposits", "other receivables", "fixed assets", "intangible assets", "long-term equity investment" and other accounts.

The "Paid-in Capital" account is credited according to its share in the registered capital or share capital, and the "Capital Reserve - Capital Premium or Equity Premium" account is credited according to the difference.

Generally, for newly established companies, only the part of the paid-in capital that exceeds the paid-in capital is included in the capital reserve;

In the case of a company that increases its capital, the new shareholders will be required to invest a certain proportion of the investment (more investment, less investment) because they enjoy the share of the company's business accumulation, and the part invested more will also be included in the capital reserve;

If the shareholder invests free of charge, it can be directly included in the capital reserve.

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

Generally, for newly established companies, only the part of the paid-in capital that exceeds the paid-in capital is included in the capital reserve;

In the case of a company that increases its capital, the new shareholders will be required to invest a certain proportion of the investment (more investment, less investment) because they enjoy the share of the company's business accumulation, and the part invested more will also be included in the capital reserve;

If the shareholder invests free of charge, it can be directly included in the capital reserve.

Therefore, the full amount of shareholders' capital contributions cannot be directly included in the capital reserve. 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 an enterprise from investors is debited to "bank deposits", "other receivables", "fixed assets", "intangible assets", "long-term equity investment" and other accounts.

If the shareholder invests free of charge, it can be directly included in the capital reserve.

2. When the surplus reserve is converted into capital, the surplus reserve can be converted into capital by the resolution of the general meeting of shareholders, and the surplus reserve can be converted into capital in the proportion of shareholdings, and the reserve retained after the conversion shall not be less than 25% of the registered capital.

Fundraising is a liability, which is not accounted for in the owner's equity and does not involve capital reserve. Follow-up:

If the shareholders' meeting resolves to approve the new shareholders to become shareholders and signs an investment agreement, stipulating that this part of the investment funds will not be regarded as the company's liabilities to these people and will not be returned (during the period of continuous operation, it has not entered bankruptcy liquidation), can this part of the investment be used as capital reserve? Thank you for elaborating! Answer:

The part that should be included in the paid-in capital (share capital) is calculated according to the proportion of investment in the investment agreement, and the rest is treated as capital reserve. Follow-up:

Can I enter the paid-up capital without capital verification? The investment agreement only stipulates that it is an investment fund, and the registered capital will not be increased for the time being

This part of the money is indeed invested, but also clearly investment, now the company believes that there is no need to increase capital for the time being, so there is no capital verification procedure, respect the principle of fact-based, accounting treatment into the capital reserve answer:

Is that wishful thinking on your part, will investors not pay dividends after the capital is invested? Follow-up:

No, have you ever seen a bonus for the capital public? Follow-up:

The normal procedure is like this. In order to reduce the asset-liability ratio, enterprises generally use this part of the money as capital reserve. Now, it seems, this is wrong.

The share capital of the original shares shall be included in the share capital or paid-in capital, and the part exceeding the share capital shall be included in the capital reserve.

The appraised part of the value can be converted into capital.

reserves, but they cannot be converted into capital.

1. According to the reply of the Ministry of Finance on the return of shares to carry out asset appraisal and value-added treatment (Cai Hui Er Zi No. 25), the book value of the revaluation assets can only be adjusted in the case of statutory revaluation and changes in the property rights of the enterprise. For the appraised value of assets other than those under the two statutory circumstances, the enterprise cannot record the revaluation and appreciation of assets into the account and increase the value of the assets.

2. The Answers to Questions on the Implementation of the Accounting System for Business Enterprises and Related Standards (Cai Hui No. 43) clearly stipulates that when the company implements the Accounting System for Business Enterprises, the balance of the original "Capital Reserve - Appraisal and Value-added Reserve of the Investee" account is transferred to the "Capital Reserve - Equity Investment Reserve" account in the "Accounting System for Business Enterprises". According to Article 82 of the Accounting System for Business Enterprises, the reserve items of capital reserve cannot be converted into capital (or share capital).

The appraised part should be included in the capital reserve - other capital reserves, which can be converted into capital increase. After the capital increase, stamp duty must be paid. In addition, it depends on the nature of your land, whether it is allocated land or transferred land, if it is allocated land to transfer land, you need to pay land transfer fee and deed tax.