Economic theory

However, according to the law, the charter capital of enterprises is not always changed.
In the process of carrying out their activities, enterprises create additional capital. Additional capital is formed in joint-stock companies, foreign firms and joint ventures.
The added capital of the enterprise can be formed as a result of the following operations:

a) in the initial sale of shares at a price higher than the face value, which gives rise to the issue income;
b) in the formation of the authorized capital of enterprises with foreign investment, causing exchange rate differences.

Issue income is the income received from the sale of shares issued in joint-stock companies at a price higher than their nominal value. Issue income is generated in the process of selling shares. This means that the issue income is received only as a result of the initial sale of its shares in joint stock companies. No issue income is charged at other enterprises. Joint ventures with foreign investment and foreign firms established on the basis of 100% foreign capital recognize the differences in the exchange rate that arise in the process of forming the authorized capital as additional capital.
Currency and currency values ​​provided for the formation of the authorized capital are valued at the exchange rate of the Central Bank of the Republic of Uzbekistan on the date of contribution to the authorized 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. The write-off of exchange differences in this order allows for a fixed share of the founders in the charter capital, as agreed in the founding documents.