Economic theory

It is clear from this equation that private capital represents the property and financial status of the activities of each business entity.
Form 5 of the Financial Report, approved by the Order of the Ministry of Finance of the Republic of Uzbekistan dated January 15, 2004 No. 5, states that the structure of private capital consists of: charter capital, added capital, reserve capital, retained earnings, loss not covered by private capital.
Before filling in the charter capital columns of the report on private capital, it is necessary to check whether their changes are reflected in the accounting records. To do this, the check is made on the basis of the interconnection of the accounts. In this case, first of all, it is necessary to check the connection between the changed amount of the authorized capital, account 8300 "Accounts of the authorized capital (fund)" and account 4610 "Debts of the founders on contributions to the authorized capital (fund)". . It is then verified that the founders will pay their debts on contributions to the charter capital. Once the accuracy of the data has been verified, they are used to fill in the indicators in the columns of the private equity report relating to the authorized capital.
However, according to the law, the charter capital of enterprises is not always changedcurrency and currency values, at the exchange rate of the Central Bank of the Republic of Uzbekistan on the date of contributions to the charter capital. Valuation of currency and foreign exchange valuables and other assets may differ from the valuations specified in the founding documents at the date of registration. In this case, the resulting exchange rate differences are taken into account 8420 - "Exchange rate differences in the formation of authorized capital." Positive exchange rate differences in prices are credited to account 8420 - "Exchange rate difference in the formation of authorized capital", and negative exchange rate differences are reflected in the debit of this account. Exchange differences in this order are recorded in the constituent documentspre-arranged, allows the share of founders in the charter capital to remain unchanged.