Economic theory

Exchange rate differences that occur in the process of forming the authorized capital are made in joint ventures and other enterprises with foreign investment.
The following indicators are set to reflect additional capital information in the Private Equity Report:
securities issue;
other sources of private capital formation;
year-end balance;
increase (+), or decrease (-) in private capital.
In accordance with the decision of joint-stock companies, it issues securities, ie issues them and places them among shareholders. The value created as a result of the sale of shares above the par value is reflected in line 020, ie in the issue of securities. It is necessary to make sure that this indicator is correct before filling it. To do this, it is necessary to cross-check the data of accounts 8410 - "Issue income", 4610 - "Debts of the founders on contributions to the authorized capital" and 5110 - "Accounts". After verification of their correctness, the amount of the credit balance of the account 8410 - "Issue income" is shown in the report "Private equity" »Column (line 020).
Exchange rate differences arising in the formation of the authorized capital (line 040) are reflected in the accounting account 8420 - "Foreign exchange differences in the formation of the authorized capital", the date of registration of the constituent documents and the amount of The difference in exchange rates for the reporting period is reflected in the formation of the authorized capital of the enterprise, which occurs between the exchange rates of the Central Bank on the date of actual inclusion in the authorized capital. Before filling in this indicator, it is necessary to check the data of the accounting accounts, as well as the exchange rate of foreign currency at the time of registration and payment of the authorized capital and the difference between them. This information is then recorded in the “additional capital” column of the report.