Free assistance from the founder: wiring. Accounting entry temporary financial assistance with return but not a loan How to reflect the gratuitous assistance of the founder in 1c

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If it is necessary to cover losses and prevent bankruptcy, the founders have the right to provide financial assistance to their organization. This can be done in the form of a loan, a contribution to the organization’s property (only for LLCs) or donating funds (property).

Funds received from the founder during the year must be included in other income:

Dt 50 () - Kt 91-1 - receipt of gratuitously transferred funds from the founder.

It is worth noting that the “Gratuitous receipts” account is not used when receiving financial assistance in the form of cash, since it takes into account income from gratuitous receipts of non-monetary assets.

Example 1 - founder’s contribution to the current posting account

2015 Company “A” received free financial assistance in cash from the founder A.A. Ivanov. Cash in the amount of 300,000 rubles. received to replenish working capital and were credited to the company's current account. The accounting department of Company “A” makes the following entries:

If the founder’s gratuitous financial assistance was provided in the form of a fixed asset, the company must reflect this with the following entries:

Account Dt	Kt account	Contents of operation	Document
08		The market value of the fixed asset received free of charge is reflected	Transfer and Acceptance Certificate
01	08	Putting the fixed asset into operation	Transfer and Acceptance Certificate
20	02	Calculation of depreciation of fixed assets	Accounting information
98/"Free receipts"	91/"Other income"	The cost of the fixed asset is written off as other income

If financial assistance was received in the form of materials, then:

Account Dt	Kt account	Contents of operation	Document
10	98/"Free receipts"	The market value of materials received free of charge is reflected	Transfer and Acceptance Certificate
20	10	Write-off of used materials	Write-off act, accounting certificate
98/"Free receipts"	91/"Other income"	Write-off of the cost of consumed materials to other income	Write-off act, accounting certificate

Example 2 - assistance to repay a loss

Let's consider how to reflect in accounting financial assistance provided free of charge from the founder, aimed at repaying the loss of the reporting year.

At the end of 2014, Company “A” received a loss of 1,000,000 rubles. In this regard, the founders of the Company Ivanov A.A. and Petrov B.V., before the approval of the annual reports, decided to cover the resulting loss at their own expense. Thus, .02.2015 Ivanov A.A. deposited 520,000 rubles into the settlement account of Company “A”, Petrov B.V. — 480,000 rub.

The following accounting entries were made in Company A:

date	Account Dt	Kt account	Sum	Contents of operation	Document
.02.2015		84	520000	A decision was made to partially repay the loss by Ivanov A.A.
.02.2015		84	480000	A decision was made to partially repay the loss by B.V. Petrov.
.02.2015		75/"Ivanov's funds aimed at repaying the loss"	520000	Receipt of funds from Ivanov to repay the loss	Payment order
.02.2015		75/"Petrov's funds aimed at repaying the loss"	480000	Receipt of funds from Petrov to repay the loss	Payment order

Example 3 - replenishment of the reserve fund from the founder

If gratuitous financial assistance from the founder is received to replenish the organization’s reserve fund, it must first be reflected in other income, since the reserve fund can only be replenished from retained earnings. These amounts are subject to inclusion in the reserve fund at the end of the year, after summing up the financial results.

You can reflect these transactions in accounting entries as follows:

Account Dt	Kt account	Contents of operation	Document
50 ()	91-1	Received funds from the founder	Payment order
91-1	99	Reflection of profit at the end of the year	Accounting information
99	84	Reflection of net profit at the end of the year	Accounting information
84	82	Deductions were made to the reserve fund in accordance with the standards approved by the charter	Charter

In modern conditions, even successful organizations need to have additional funds in their current account. Loans are not always a good solution. Russian legislation allows assistance to be provided free of charge in unlimited quantities. So financial assistance from the founder is common. Financial assistance from the founder can be in two options:

Free financial assistance;
Borrowing money.

What documents need to be prepared for the first option?

It is known that in accounting any business transactions are documented by postings. But on the other hand, postings are carried out only on the basis of relevant documents. The possibility of financial assistance must be mentioned in the constituent documents. For the legality of the operation “financial assistance of the founder”, a so-called “decision” is necessary - an internal document in free form, where the founder or meeting of founders indicates the decision to provide financial assistance and indicates the amount. The founder's participation share in the authorized capital must exceed 50%. This condition must be met so that the organization does not have taxable income in the form of gratuitous assistance. Otherwise it is non-operating income. At the same time, the authorized capital and the share of the founder do not change.

How to reflect the financial assistance of the founder free of charge in 1C?

The first accounting entry: Dt51 Kt98-02 - reflects the gratuitous amount from the founder as part of the income of the future period (the amount of money was credited to the current account).

1C has a sufficient set of standard tools for automatically generating transactions. To do this, all operations are recorded through the introduction of relevant documents and then reflected in the “Operations Log”. But specifically for the case of “financial assistance of the founder”, there are no such documents, so the entries must be recorded manually.

To record transactions in 1C: select the “Desktop” icon in the upper left corner, select “transaction log” from the drop-down menu. The “transaction log” opens;

In the upper left corner of the window there is a + “Create” button, the “Select document type” window will appear, select the “Operation” document type. The "Operation" document appears.

First you need to fill out a document.

The date and number will be filled in automatically; if necessary, correct it manually. Where “Contents” make a manual entry stating that this is free assistance from the manager;
Below is the header of the plate, in which the wiring must be reflected. Above the table of tools is the + “add” button, select it, the table becomes interactive. Click on the first line under Account Dt – appears, select account 51;
Next, in the adjacent column, select Subconto Dt1: top line, the current account to which the funds were received;
Below is the line - Subconto Dt 2 - select a cash flow item from the directory. Thus, fill in all active rows of the table, selecting the appropriate values from the drop-down directories.

In the “Amount” column, manually write the amount of financial assistance. This indicator will automatically be reflected in the “Transaction Amount” column. Under the transaction amount, manually fill in “Contents” - free assistance from the manager. Next, after filling out, in the upper left corner of the window there is a “Record and close” button. One wiring done. If you now open the “Journal of manually entered transactions”, the new document should appear in the list with the corresponding number.

The second accounting entry Dt98-02 Kt 91-1 - the amount received free of charge is recognized as other income.

As in the first case, in the same sequence:

First, fill out the document “Operation”, number, number;
In the line “Content of operation” write down the wording of the posting given above;
In the interactive table, select Account Dt - this is 98-02 (Free receipts) from the opening chart of accounts, fill in the active lines of the table. Then select Account Kt - this is account 91-1 (Other income).

Advice: if, when filling out subaccount Kt1, the directory of other income and expenses that opens does not contain the required type of other income and expenses, you must enter it yourself.

For this:

In the “Other income and expenses” directory that opens, there is a + “Add” button in the upper left corner, an additional line will open in the directory, fill it out, and then select it;
Next, in the same table, write down the transaction amount and content - other income, then the “Record and close” button. Further funds can be used to pay salaries, pay taxes, etc.

Since in accounting the amount received is income, but not in tax accounting, then in accordance with PBU 18/02 a permanent tax asset is formed. This provision is applied by those organizations that are, in accordance with the legislation of the Russian Federation, payers of income tax. But if these are non-profit organizations or small businesses, then such organizations themselves have the right to choose to apply PBU 18/02 or not.
This choice must be reflected in the accounting policies.

How to reflect the financial assistance of the founder in the form of a loan in 1C?

If financial assistance must be returned, a loan agreement is drawn up. When drawing up an agreement, you must be guided by the Civil Code of the Russian Federation. The contract must stipulate the conditions: interest-bearing or interest-free loan, period for repayment of funds. The most commonly used loan is an interest-free loan. In accordance with the Tax Code, funds in the form of a loan are neither income nor expense, and accordingly do not participate in.

Use of accounts: 66 - Calculations for short-term loans and borrowings or account 67 - Calculations for long-term loans and borrowings - depends on the loan term. Posting Dt 51(50) CT 66 (67) receipt of a loan issued by the founder. Posting Dt 66 (67) Kt 51(50) – return of the loan to the founder.

As in the first case:

In the document “Operation”, the first top lines with the number and number are filled in;
In the “Contents” line, reflect the receipt of funds to the current account: Receipt of a loan issued by the founder;
Fill in the active rows of the table: select account 51 for the Dt account, then select account 67.01 for the Kt account (if the loan is long-term) and 66.01 if the loan is short-term;
In the Subconto Kt1 column, the “Counterparties” directory opens. In this directory, select the “founders” folder, select the founder;
Record the content - a loan issued by the founder. Write down the transaction amount and then click “Write and close”.

The return of funds to the founder should be formalized in a new document “Operation”. Fill in the number and number, in the “Contents” line write the contents of the operation. Then the + “add” button - a table opens. Fill in the active rows of the table. First fill out Account Dt 67.01 or 66.01 - depending on the type of loan chosen, in Subconto Dt1 select the founder who provided the loan. Next Account Kt1 – select account 51 from the chart of accounts – current account. Don't forget to manually write the contents of the operation. Thus, the operation was carried out.

Providing financial or non-monetary assistance (hereinafter referred to as making a contribution) by the founder of his own company on a free basis is a legal business transaction. It involves the transfer on behalf of the founder of the company of money, property, property rights, securities, materials, fixed assets, etc. In the article we will tell you how the gratuitous assistance of the founder is formalized in 2018 for various taxation regimes, what transactions are made, and we will consider examples.

Features of providing free assistance by the founder of his company

Cash assistance may be temporary ( interest-free loan). The founder also has the right to transfer money and property to his company. This way he can replenish or increase the company’s capital. The gratuitous assistance received must be reflected in accounting. Only after this the company has the right to use it for its intended purpose.

Basic entries used when accounting for gratuitous contributions of the founder

The transfer of funds from the founder (participant, shareholder) on a free basis is reflected by posting DT 50 (51), CT 91. Read also the article: → “”. Account 98.2 (Free deposits) is intended to display non-monetary assistance.

Key entries used to display the founder's gratuitous contributions	Business transactions
DT 51, KT 91-1 - founder’s contribution in cash	Contribution of the founder to the current account
DT 08, CT 98 (Free transfers) - the market price of the transferred fixed asset; DT 01, KT 08 - the main asset in operation; DT 20, CT 02 - depreciation of the main asset; DT 98 (Free deposits), CT 91 (Other profit) - the price of the main asset as part of other profit
DT 10, CT 98 (Free transfers) - the market price of materials transferred free of charge; DT 20, CT 10 - consumed materials are cancelled; DT 98 (Free deposits), CT 91 (Other profit) - the price of materials consumed is included in other profit
DT 50, CT 75 - the founder made a cash contribution to open a current account through the organization’s cash desk	Founder's contribution to open a current account
DT 75.01 (50 - through the cash register, 51 - to the current account), CT 80.09 - contribution of the founder’s funds to the authorized capital; DT 08, CT 75.01 - contribution with fixed assets; DT 41, CT 75.01 - contribution in goods; DT 10, KT 75.01 - contribution with materials	Contribution of the founder to increase the authorized capital
DT 08, CT 83 (Founder’s contribution to the addition of net assets) - acceptance of a fixed asset	Contribution of fixed assets by the founder to add net assets
DT 75 (Founder's money to cover damage), CT 84 - the decision to cover damage is fixed; DT 51, CT 75 (Founder’s money to cover damage) - crediting monetary assistance (contribution)	Damage contribution
DT 50 (51), CT 91-1 - contribution of money by the founder; DT 91-1, CT 99 - annual income; DT 99, CT 84 - net annual income; DT 84, CT 82 - contribution to add to the reserve fund in accordance with the norms of the organization’s Charter	Contribution to add to the reserve fund

Registration of free assistance from the founder: methods and related documents

The process of registering gratuitous assistance to the founder begins with a general meeting of participants, where the issue of its provision is initially raised and agreed upon. All agreements and agreed upon decisions are recorded in the minutes of the meeting.

The next stage of obtaining assistance, including in the form of transfer of property, is the conclusion of one of the following agreements: (click to expand)

Donation agreement (exclusively on a free basis). When transferring property, an act on its gratuitous transfer is attached to the contract (the basis for subsequent registration).
Loan agreement (with mandatory indication of the loan amount and no interest). The agreement comes into force after the transfer of money or property.
Loan agreement (without payment when the property is transferred for use).

Commercial structures do not have the right to enter into a gift agreement between themselves. An agreement concluded between two legal entities should not contain signs of a gift, an indication of such a background in the legal side of the agreement. The best option is an agreement on the provision of free targeted financing.

Tax accounting of gratuitous assistance from the founder of his company

Profit in the form of gratuitous assistance received from a legal entity (or individual) is classified as non-operating income, from which tax is calculated. Contributions made free of charge are not subject to taxation in cases regulated by law ( Tax Code of the Russian Federation, art. 38, paragraph 2; 250, paragraph 8; 251, paragraph 1).

Type of free assistance	Circumstances in which aid is not taxable	Detailing
Money, property objects	The share of the “helper” (founder, participant, shareholder) in the authorized capital of the recipient of assistance is more than half	Regarding transferred property (this does not apply to money), these rules apply when it is not transferred to a third party within a year. The countdown starts from the date of its adoption.
Money, property objects	The recipient (legal entity, organization) of gratuitous assistance owns more than 50% of the authorized capital of the helping party (legal entity, organization)	Situation: a foreign company, which is included in the list of territories providing preferential tax regimes, helps (transfers a property). Then the value of the accepted property must be included in profit to calculate tax.
Money, property, property and non-property rights	Assistance provided to increase the recipient's net assets	The recipient's constituent documentation (decision) must clearly state the intended purpose of the monetary assistance.

The above procedure is valid for organizations of all forms of ownership. If the cash contribution made does not increase the tax base, a permanent difference is created. Tax calculations are made from it. The founder's contribution to increase net assets is not taken into account in profits when the company's debt to him is reduced or liquidated.

The preferential category of financial assistance in terms of taxation includes a loan agreement. No interest is charged on the money received. The funds themselves are transferred on a repayable basis. Therefore, profit tax is not calculated on this money.

The specifics of determining the tax base for VAT are regulated by Art. 162, clause 1. Tax Code of the Russian Federation. For the recipient of cash assistance, the tax object for VAT is not determined, since the financial support received is not related to payment for work, services, or goods.

Certain nuances of accounting for the assistance of a founder whose share in the authorized capital is less than 50% (for the simplified tax system, OSNO, unified agricultural tax, UTII)

Organizations on the simplified tax system, OSN, unified agricultural tax, which received monetary assistance from a founder who owns less than 50% of their capital, take it into account in non-operating income.

Profit is recognized on the date: (click to expand)

accepting money at the cash desk (or settlement forest);
acceptance of property (basis - the concluded act of acceptance and transfer of the transferred property object).

These rules apply equally to the cash method and the accrual method. Accepted assistance in the form of property, property (non-property) rights and aimed at adding net assets is not subject to income tax. Moreover, the percentage of equity participation of the helping party (founder, shareholder, participant) in the authorized capital does not play a role here.

The situation is somewhat different when an organization is engaged in different types of activities. Let's say two modes are combined - OSNO and UTII. If an organization cannot accurately distribute non-operating income between them, then the entire amount of this income is included in the profit tax base. The tax itself is levied at the current rate of 20%.

Example 1. Contribution of the founder in money to increase working capital

The founder of Priz CJSC, S. N. Safonova, owns 60% of the authorized capital of the company. To increase the working capital of her company, she transferred gratuitous financial assistance of 700,000 rubles. The current account of Priz CJSC was replenished on October 20, 2017.

It is on the date of crediting the money (10.20.2017) that the accountant of Priz CJSC must show the operation to receive funds. For this purpose, the entry DT 50 (51), KT 91-1 is used. Profit tax is not calculated on the monetary assistance contributed by S. N. Safonova, since the equity participation in the authorized capital of this founder is more than 50%.

Example 2. Contributions of founders in money to cover damage

The Strela company incurred damages of 300,000 rubles in 2016. Its founders (3 people) decided to fill the gap with their own money. Free cash assistance on behalf of the founders was provided in the following proportions:

B. D. Sidorov (equity participation in the capital is 55%) - 200 thousand rubles;
N. L. Knyazev (share participation 23%) - 50 thousand rubles;
E. V. Korotkikh (share participation 22%) - 50 thousand rubles.

Postings for free assistance for damages	Characteristic
DT 75 (Money from B. D. Sidorov to cover damage"), CT 84	Decision to cover part of the damage by B. D. Sidorov
DT 75 (Money from N. L. Knyazev to cover damage), CT 84	The decision to cover part of the damage by N. L. Knyazev
DT 75 (Money E.V. Short to cover damage)	Decision to cover part of the damage to E. V. Korotkikh
DT 51, CT 75, Sat. “Money contribution from B. D. Sidorov for damages”	Transferring money to B. D. Sidorov
DT 51, CT 75, Sat. “Money contribution from N. L. Knyazev for damages”	Transferring money to N. L. Knyazev
DT 51, CT 75, Sat. “Cash contribution from E. V. Korotkikh for damages”	Transferring money to E. V. Korotkikh
DT 99, Sat. “Ongoing Tax Liabilities,” CT 68, col. "Income tax"	Calculation of income tax on money contributed by N. L. Knyazev and E. V. Korotkikh

The tax base for profits includes only money contributed by N. L. Knyazev and E. V. Korotkikh, since their share in the authorized capital is less than 50%.

Answers to frequently asked questions

Question No. 1. How do you receive non-monetary assistance from the founder?

Such a possibility must be provided for by the organization’s Charter and supported by a decision of the general meeting of founders. The following standards must be taken into account when receiving property:

the market price of the property is accepted;
an independent assessment of the transferred property is carried out in order to confirm the market price;
the transfer is made on the basis of the act.

Question No. 2. What is the most optimal option for the founder to provide assistance to his LLC?

Contribution to property or authorized capital.

Question No. 3. Can the founder terminate the company's contractual obligations under the loan if these obligations are not fulfilled, and when?

The founder has the right to use the debt to increase net assets. Then the company's obligations under the loan agreement will cease.

Question No. 4. Is it permissible to take into account expenses covered by the founder’s financial assistance (equity participation in the capital of more than 50%) when calculating income tax?

After the financial assistance provided by the founder has become the property of the company, it has the right to use the accepted funds at its discretion. All expenses that were covered from the money transferred from the founder as assistance are taken into account when calculating income tax as expenses. Such expenses must be documented and justified from an economic point of view ( Tax Code of the Russian Federation, art. 270 and art. 252, paragraph 1).

Accounting for the provision of property support An enterprise that has made an act of donating property to another legal entity must necessarily reflect the transaction in accounting data. According to the instructions of the Ministry of Finance of the Russian Federation, expenses for charity are included in the category of other expenses. To collect information about transferred donations, account 91 is used. Its structure is active-passive. The provision of gratuitous financial assistance is accompanied by correspondence with 91 debited accounts. Transactions carried out by the benefactor The process of gratuitous transfer of property (including money) must be documented by both the receiving and the giving party. Inaccuracies in accounting can lead to violations of tax laws, which entails liability.

What entries should be made for the operation “financial assistance of the founder” in 1c?

According to the instructions for using the standard chart of accounts, passive account 98 (subaccount 2) is used to reflect information on the amounts of gratuitous receipts. In this case, the accounts of the property transferred into possession are debited. As the allocated funds are used, the amounts are recognized as non-operating income, partially written off to account 91.1.

This is necessary according to PBU: assets received free of charge as a result of charity are considered non-operating income and must be reflected in account 91. A decrease in the amount of assistance received occurs when:

release into production of MPZ;
calculation of depreciation charges;
repayment of accounts payable;
carrying out other operations using targeted financing.

Accounting data must fully reflect the sources of non-operating income and the conditions for their application.

Postings for gratuitous financial assistance from the founder or director

Attention

The founders have the right to provide financial assistance to the company by gratuitously transferring funds, securities or other property. The purposes of gratuitous assistance may be: conducting statutory activities; payroll calculations; transfer of taxes; payments for rent, communications and office maintenance; payment of travel expenses; repayment of loan obligations, etc. The document on the basis of which free financial assistance can be received is, as a rule, an agreement on the provision of financial assistance.

In accounting, funds received by a Russian organization from the founder free of charge are other income and are recognized on the date of their receipt (clause 7 of PBU 9/99 “Income of the organization,” approved by order of the Ministry of Finance of Russia dated May 6, 1999 No. 32n). In tax accounting in accordance with paragraphs. 11 clause 1 art.

Free financial assistance from the founder

Dt 50 (51) - Kt 91-1 - receipt of gratuitously transferred funds from the founder.

It is worth noting that account 98.02 “Gratuitous receipts” is not used when receiving financial assistance in the form of cash, since it takes into account income from gratuitous receipts of non-monetary assets.
Example 1 - contribution of the founder to the current account posting 09/10/2015 Company “A” received free financial assistance in cash from the founder A.A. Ivanov.

Write the entries if the founder deposits financial assistance into the current account.

Based on clause 1 of Article 251 of the Tax Code of the Russian Federation, gratuitous assistance from a founder who owns more than 50% of the authorized capital is not included in income when calculating tax. Therefore, a difference arises in accounting, forming a permanent tax asset (PBU 18/02), which is reflected by posting Dt68 Kt99. If the founder owns a share of 50% or less, gratuitous assistance should be recognized as income in tax accounting.
Account 98 “Gratuitous receipts” is not used when receiving financial assistance. It can take into account the amount of gratuitous receipt of non-monetary assets. It is important to know that assistance in the form of property may not be recognized as income in tax accounting only if the company does not transfer it to third parties within a year.
Situation: There are three founders in the Krona company, the shares are divided equally between them. Founder No. 3 transferred on June 12, 2016. to the Company's account gratuitous assistance for payment of wages in the amount of 1.5 million.

How to reflect financial assistance in accounting

From Accounting 8.3 and 8.2;

Tutorial on the new version of 1C ZUP 3.0;
Good course on 1C Trade Management 11.

Date Account Dr Account Kt Amount, rubles Operation Basis 06/12/2016 51 91.1 1,500,000 Free contributions from Founder No. 3 received Minutes of the general meeting of Founders 06/15/2016 70 51 1,305,000 Salaries paid Payroll 06/15/201 6g 195,000 Personal income tax paid Payroll Additionally, we will reflect the income tax in tax accounting: Date Account Dr Account Kt Amount, rubles Operation Basis 06/30/2016 99 68 300 000 Profit tax accrued Accounting certificate Increase in capital (by forming additional or reserve capital) It is permissible to form a reserve fund at the expense of undistributed profits, accordingly, the reserve capital is increased when summing up the results of account 84 “Retained earnings” at the end of the year (letter of the Ministry of Finance dated 08/23/2002

Free financial assistance: accounting entries

Info

Typical account assignments reflecting the process of charity Dt Kt Characteristics of a business transaction 76 51 Free financial assistance was transferred 76 41 Goods were transferred for charitable purposes 76 04 Securities were transferred to the ownership of another enterprise 91 76 Expenses in connection with the donation of property were included in other 91 68 The amount of VAT accrued on transferred goods 99 68 The tax liability is reflected from the amount of funds transferred free of charge. To account for the transfer of property, current account 76 is used, which is debited with the accounts containing information about the assets donated. After which, the amounts of expenses are written off as a debit to account 91, and also, if necessary, reflect the amount of tax liabilities. Tax accounting of gratuitous assistance The provision of financial support to other legal entities is regulated not only by accounting standards, but also by the instructions of the Tax Code of the Russian Federation.

Postings when receiving gratuitous financial assistance from the founder

Acceptance and transfer certificate 20 02 Accrual of depreciation of a fixed asset Accounting certificate 98/"Free receipts" 91/"Other income" The cost of a fixed asset is written off as part of other income Write-off certificate, accounting certificate If financial assistance was received in the form of materials, then: Account Dt Account Kt Contents of the transaction Document 10 98/"Gratuitous receipts" Reflects the market value of materials received free of charge Act of acceptance and transfer 20 10 Write-off of used materials Write-off act, accounting certificate 98/"Gratuitous receipts" 91/"Other income" Write-off to other income cost of consumed materials Write-off certificate, accounting certificate Example 2 - assistance to repay a loss Let's consider how to reflect in accounting financial assistance provided free of charge from the founder, aimed at repaying the loss of the reporting year.
Gratuitous financial assistance is a common business transaction that entails the transfer of property to a legal entity from other entities. Most often, philanthropists donate assets in the form of cash. But there are other types of grant funding from third parties.
Reflection in legislation Depending on the branch of legal regulation that controls the process of gratuitous transfer of assets, the meaning of the definition of “financial assistance” changes. The Civil Code considers it in the form of a transfer of property by third parties or founders as a gift. Free financial assistance in accounting is understood as the result of charity or targeted financing. The Tax Code provides for a number of exceptions and additional comments on the taxation of gifted property.

1s 8 3 accounting for non-refundable financial assistance postings

On this basis, the founder’s gratuitous contributions must initially be recorded in account 91.1. Free financial assistance from the founder of the transaction: Account Dt Account Kt Transaction 51 (50) 91.1 Free contributions received 91.1 99 Profit reflected 99 84 Net profit reflected 84 82 Reserve fund replenished If, after increasing the reserve capital, its size exceeds the restrictions established by the charter, then it is necessary to contribute there are corresponding changes to it (Article 12, Article 30 of Law No. 14-FZ “On LLC” dated 02/08/1998; Article 35 of Law No. 208-FZ of December 26/1995) If financial assistance is provided to form additional capital, then the accountant this will be reflected by wiring Dt51 (50) Kt83. To document business transactions, it is necessary to draw up a decision of the founder (minutes of the general meeting), which indicates the amount of financial assistance, the transferred property (if the assistance is not monetary) and its purpose.

Types of gratuitous assistance Cash is the main way to provide financial support to an enterprise. They can be transferred from other legal entities and individuals, the state or founders for certain purposes. Free financial assistance can be provided not only in monetary terms, but also through the transfer of property in the form of fixed assets or intangible assets. For example, the ownership of an enterprise can be transferred to:

property rights;
work or services without payment;
intellectual property;
securities.

Timely financial assistance free of charge can bring an enterprise out of a difficult situation and even avoid bankruptcy.

What entries should be made for the operation “financial assistance of the founder” in 1c?

Attention

In cases where the party receiving assistance is an individual, personal income tax must be paid. Postings for gratuitous financing Let's consider typical transactions carried out by an enterprise accountant when receiving financial assistance. Account assignments made when accepting a gift for accounting Dt Kt Characteristics of a business transaction 51 98.2 Funds were received free of charge 60 51 Money was used to pay for purchased inventories 10 60 Materials were accepted for accounting 98.2 91.1 Part of the amount of financial assistance was included in non-operating income 66 51 Funds of gratuitous support were transferred to loan repayment 68 99 Tax asset accrued on profit from financial assistance 19 60 Accepted for accounting for VAT on excisable goods received free of charge After using financial assistance funds, it is necessary to reflect them in the item of non-operating income.

Postings for gratuitous financial assistance from the founder or director

Info

If this condition is met, tax risks are reduced to zero. Procedure for accounting for an interest-free loan from the founder If the gratuitous contribution is planned to be returned to the founder after a certain time, it is recognized as a loan and taken into account by posting Dt 51(50) Kt 66(67). To apply for a loan, it is necessary to draw up an appropriate agreement, with a mandatory indication of the amount of interest and the repayment period.

Important

The loan can also be for a purpose, which is reflected in the agreement. Theoretically, the founder has the right to give an interest-free loan to the company. However, such transactions are interpreted ambiguously from the point of view of lost material benefits if the transaction is recognized as controlled according to the criteria of Art. 105 of the Tax Code of the Russian Federation. To reduce the risk of recognizing such assistance as taxable income, it is better to enter into an interest-bearing loan agreement.

Free financial assistance from the founder

Instructions 1 Hold a meeting of company participants, the agenda of which will be as follows: “Making an additional contribution by the founder.” All shareholders must participate in the meeting. If there is only one founder, he himself appoints the participants. Document the results of the meeting in the form of minutes or decisions.
Here, enter the purpose of the financial assistance, its amount and form of payment (for example, to a current account). 2 Consider financial assistance as part of other income. It should be noted that this amount does not increase the tax base when calculating income tax, therefore a permanent difference appears in accounting, which entails the formation of a permanent tax asset. This is specified in the Tax Code (Article 251) and in PBU 18/02.

Write the entries if the founder deposits financial assistance into the current account.

The founder forgave the Company the loan and the amount of accrued interest. Free financial assistance from the founder in the form of a loan posting: Date Account Dt Account Kt Amount, rubles Operation Reason 06/30/2015 51 67 1,500,000 Received a long-term loan from the founder Decision of the sole participant of the Company, loan agreement 12/31/2015 91.2 67.3 112,500 Interest accrued loan (for the 2nd half of the year) Accounting statement, loan agreement 03/31/2016 67 91.1 1,500,000 Loan forgiven, Company income reflected Decision of the sole participant 03/31/2016 67.3 91.1 112 500 Accumulated interest forgiven, Company income reflected Decision of the sole participant Additionally in In tax accounting, we will reflect a permanent tax asset: Date Account Dr Account Kt Amount, rubles Operation Basis 03/31/2016 68 99 300 000 A permanent tax asset is reflected Accounting reference But on this issue, the positions of the Ministry of Finance and the Federal Tax Service diverge (letters from the Ministry of Finance dated 10/14/2010.

How to reflect financial assistance in accounting

Interest-bearing loans carry an additional credit burden for the enterprise in the form of interest, upon receipt of which the founder - an individual must also pay personal income tax. Non-monetary assistance provided in the form of transfer of property (fixed assets, materials, goods, etc.) into ownership or free use is not very relevant for the company. Therefore, we will consider options for providing free financial (monetary) assistance.
The procedure for accounting for gratuitous assistance from the founder. There are two main goals for providing gratuitous financial assistance: replenishing working capital or increasing the capital of the enterprise. Replenishment of working capital According to PBU 9/99, gratuitous assistance is considered other income in accounting. The receipt of monetary assistance from the founder is reflected by posting Dt 50(51) Kt 91.1, VAT is not allocated, since the transaction is not recognized as a sale.

Free financial assistance: accounting entries

The competitive struggle for market position requires enterprises to constantly change, adapting to consumer needs. In conditions of limited working capital, many companies turn to the founder for help. Let's consider the main entries generated when receiving gratuitous financial assistance from the founder.
Table of contents

1 Financial assistance from the founder
2 The procedure for accounting for gratuitous assistance from the founder
- 2.1 Replenishment of working capital
- 2.2 Increase in capital (by forming additional or reserve capital)
3 Procedure for accounting for an interest-free loan from the founder

Financial assistance from the founder According to the Civil Code of the Russian Federation, proceeds from the founder can be received on a paid basis (in the form of an interest-bearing loan) and gratuitously (transfer of assets, interest-free loan or money as a gift).

Postings when receiving gratuitous financial assistance from the founder

Under the Tax Code of the Russian Federation, property received free of charge (work, services, property rights) is not considered income for the purpose of calculating income tax. Funds transferred free of charge by the founder of a Russian organization that are not related to the payment of goods (work, services) subject to value added tax are not included in the VAT tax base of the receiving party (clause 1, clause 1, article 146, clause 2 Clause 1 of Article 162 of the Tax Code of the Russian Federation). In addition, in connection with the release of new releases in the “Directory of Business Operations.
1C:Accounting 8″ the following articles have been updated:

Generating bank statements;
Inventory of funds in the current account (surpluses identified);
Act of reconciliation of mutual settlements with the supplier;
Act of reconciliation of mutual settlements with the buyer.

Please note that starting with release 3.0.33 of the 1C: Accounting 8 program, a new Taxi interface is used.
In accounting, make the following entries: - D51 K98 subaccount 2 "Gratuitous receipts" - gratuitous financial assistance from the founder is reflected; - D98 subaccount 2 "Gratuitous receipts" K91 subaccount 1 "Other income" - financial assistance received from the founder is accounted for as other income; - D68 K99 – reflects the accrual of a permanent tax asset. 4 If you want to contribute financial assistance as additional capital, reflect this using the entry: - D51 K83 - financial assistance from the founder is reflected. 5 If you decide to get your money back, reflect it as a loan received. To do this, be sure to enter into a loan agreement. 6 In accounting, reflect this as follows: - D51 or 50 K66 or 67 - reflects the receipt of a loan from the founder; - D66 or 67 K51 or 50 - reflects the return of the loan to the founder.

1s 8 3 accounting for non-refundable financial assistance postings

In the Directory of Business Operations. 1C: Accounting 8 added a practical article “Receiving gratuitous financial assistance from the founder (share more than 50%)”, which considers the receipt of gratuitous financial assistance from the founder of the organization, whose share in the authorized capital of the company is 77%. The founder of this organization - an individual (resident of the Russian Federation) - is not an employee. The intended purpose of financial assistance is to replenish current assets.

The main purpose of creating a commercial organization is to make a profit (Clause 1, Article 50 of the Civil Code of the Russian Federation). The founders (participants, shareholders) of companies of various forms of ownership can be both individuals (residents and non-residents of the Russian Federation, including employees of organizations) and legal entities (Russian and foreign organizations).

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