What transactions should be used to reflect the actual value of the share of a retired participant of the Company? Accrual of the actual value of the share DT 81 KT 75? And how to close the account 81? The amount was formed when the participant left. Dt 81 Kt75.

When receiving an application for the founder’s withdrawal from the company, make the following entry in accounting:

Debit 81 Credit 75 sub-account “Participant” (reflects the transfer of the participant’s share to the organization).

This conclusion follows from the Instructions for the chart of accounts.

By decision of the general meeting of participants, the share of a retired participant may be distributed among the remaining participants in proportion to their shares in the authorized capital.

Then reflect the redistribution of shares in the authorized capital in accounting:

Debit 75 subaccount “Gromov Participant” Credit 81 (reflects the transfer of the share to another founder by decision on the redistribution of the share of the retired participant).

You can also sell the share of a retired participant to a third party:

In accounting, reflect the sale of a share in the authorized capital with the following entries:

Debit 75 subaccount “New participant” Credit 91-1 (the share of a retired participant was sold to a new participant);

Debit 91-2 Credit 81 (the actual value of the share being sold is written off).

The rationale for this position is given below in the materials of the Glavbukh System

You can settle accounts with the founder (participant) either with money or with property (with his consent). This must be done within three months from the date the participant submits an application to leave the company, unless a different period is provided for in the charter (clause 6.1 of Article 23 of the Law of February 8, 1998 No. 14-FZ).

Reflect the payment of the actual value of the share by posting:*

Debit 75 subaccount “Participant” Credit 51 (50)
– the actual value of the participant’s share is paid minus the withheld personal income tax.

An example of payment of the actual value of a share when the founder leaves the LLC. Book value net assets organizations corresponds to their market value*

Gromova decided to leave the founders. Hermes received a statement about Gromova’s release on July 16. To pay the share, the Hermes accountant calculated its actual value. According to the balance sheet for the first half of the year, the value of the organization’s net assets is 1,080,000 rubles. The actual value of Gromova’s share is 270,000 rubles. (RUB 25,000 : RUB 100,000 ? RUB 1,080,000).

Debit 81 Credit 75 subaccount “Participant Gromov”
– 270,000 rub. – reflects the transfer of Gromova’s share to the organization.

On August 20, the Hermes cashier paid Gromova the amount due to her. Gromova is a resident of Russia. On this day, the accountant made the following entries:

Debit 75 subaccount “Gromov Participant” Credit 68 subaccount “Personal Income Tax Payments”
– 35,100 rub. (RUB 270,000 ? 13%) – personal income tax is withheld from the actual value of Gromova’s share;

Debit 75 subaccount “Participant Gromov” Credit 50
– 234,900 rub. (270,000 rubles – 35,100 rubles) – the actual value of his share in the authorized capital was paid to the participant.

Accounting: transfer of the participant's share to the organization

Upon receipt of an application for the withdrawal of a founder (participant) from the company, make the following entry in accounting:*

Debit 81 Credit 75 subaccount “Participant”
– reflects the transfer of the participant’s share to the organization.

An example of reflecting in accounting the distribution of the share of a retired participant among the remaining participants*

The authorized capital of LLC Trading Company Hermes is 100,000 rubles. It is divided into shares between three participants:

• A.V.'s share Lvov – 25,000 rubles;
• share of E.E. Gromovoy – 25,000 rubles;
• share of V.K. Volkova – 50,000 rubles.

By decision of the general meeting of participants, the share of the withdrawing participant is distributed among the remaining participants in proportion to their shares in the authorized capital. Since the shares of Lvov and Gromova are the same, the share of the eliminated participant is distributed equally between them.

In accounting, the accountant reflected the redistribution of shares in the authorized capital with the following entries:

Debit 75 subaccount “Participant Gromov” Credit 81
– 110,000 rub. (RUB 220,000: 2) – reflects the transfer of the share to Gromova based on the decision to redistribute the share of the withdrawing participant;

Debit 75 “Participant Lviv” Credit 81
– 110,000 rub. (RUB 220,000: 2) – reflects the transfer of the share to Lvov by decision on the redistribution of the share of the withdrawing participant;

Debit 80 subaccount “Participant Volkov” Credit 80 subaccount “Participant Gromov”
– 25,000 rub. (RUB 50,000: 2) – reflects the change in the composition of participants;

Debit 80 subaccount “Participant Volkov” Credit 80 subaccount “Participant Lviv”
– 25,000 rub. (RUB 50,000: 2) – reflects the change in the composition of participants.

Since the remaining participants do not pay for the shares distributed in their favor, the amount reflected in the debit of account 75 is written off from the appropriate sources:

Debit 84 Credit 75 subaccount “Gromov’s Participant”
– 110,000 rub. – the actual value of the share in the part transferred to Gromova through redistribution was written off;

Debit 84 Credit 75 subaccount “Participant Lviv”
– 110,000 rub. – the actual value of the share in the part transferred to Lvov through redistribution was written off.

When the share of a retired participant is distributed among the remaining participants, they will have income subject to personal income tax. Since no payments are made to participants, the organization reported to the inspectorate that it was impossible to withhold tax.

An example of reflecting in accounting the sale by a company of a share of a retired participant to a third party*

The authorized capital of LLC Trading Company Hermes is 100,000 rubles. It is divided into shares between three participants:

• A.V.'s share Lvov – 25,000 rubles;
• share of E.E. Gromovoy – 25,000 rubles;
• share of V.K. Volkova – 50,000 rubles.

Volkov decided to withdraw from the membership. On July 16, his resignation letter was received by the organization. The actual value of Volkov's share is 220,000 rubles.

The following entry was made in the organization's accounting:

Debit 81 Credit 75 subaccount “Participant of Wolves”
– 220,000 rub. – reflects the transfer of Volkov’s share to the organization.

By decision of the general meeting of participants, the share of the withdrawing participant will be sold to a third party at its actual value (RUB 220,000)

In accounting, the accountant reflected the sale of a share in the authorized capital with the following entries:

Debit 75 subaccount “New participant” Credit 91-1
– 220,000 rub. – the share of the withdrawing participant is sold to the new participant;

Debit 91-2 Credit 81
– 220,000 rub. – the actual (actual) cost of the share being sold is written off;

Debit 50 (51) Credit 75
– 220,000 rub. – the share was paid by the new participant;

Debit 80 sub-account “Wolf Participant” Credit 80 sub-account “New Participant”
– 50,000 rub. – reflects the change in the composition of participants.

The founder (participant) can leave the LLC if such a possibility is provided for by the organization’s charter. At the same time, he must be paid the value of part of the organization’s property corresponding to his share in the authorized capital. This is also provided for in paragraph 1 of February 8, 1998.

Conditions for leaving society

A founder (participant) may leave the LLC regardless of the consent of other participants or the company as follows:

• submit an application for resignation, if such a possibility is provided for in the charter;
• require the company to purchase its share if the sale of the share to third parties is prohibited and other participants have refused such a purchase.

At the same time, he must be paid the value of part of the organization’s property corresponding to his share in the authorized capital.

The exit of the founders (participants) of the company, as a result of which not a single participant remains in the company, as well as the exit of the only founder (participant) from the company is prohibited.

Note: Article 94 of the Civil Code of the Russian Federation, paragraph 2 of Article 23, Article 26 of the Law of February 8, 1998 No. 14-FZ.

What is the difference between the sale of the share of a founder (participant) of an organization and his withdrawal from the founders (participants) of an LLC?

There are two differences.

1. If a founder (participant) leaves the company, the organization will not buy his share, but will pay compensation for it equal to the actual value of the share. The share itself will automatically become the property of the organization.

2. When a founder (participant) leaves the company, his entire share will be transferred to the organization in full. The founder (participant) can sell not only the entire share, but also part of it.

Application for resignation from participants, founders of LLC

To leave the LLC, the founder (participant) must submit a written application to the organization (Clause 1 of Article 94 of the Civil Code of the Russian Federation, Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated January 18, 2005 No. 11809/04). Such a statement must be certified by a notary(clause 1 of article 26 of the Law of February 8, 1998 No. 14-FZ, clause 2 of the letter of the Federal Tax Service of Russia dated January 11, 2016 No. GD-4-14/52).

to CEO
LLC "Trading Company "Gasprom""
A.V. Ivanov

from a member of LLC "Trading Company "Gazprom""
A.S. Glebova

STATEMENT

I hereby declare that in accordance with paragraph 1 of Article 26 of the Law of February 8, 1998 No. 14-FZ, I am withdrawing from the membership of LLC Trading Company Hermes.

16.07.2019 . . . Glebova. . . A.S. Glebova

From the date of submission of this document, the participant’s share will pass to the organization (clause 2 of article 94 of the Civil Code of the Russian Federation, clauses 6.1, 7 of article 23 of the Law of February 8, 1998 No. 14-FZ).

The day of filing an application is one of the following dates:

• the day of its transmission to the board of directors (supervisory board), the head of the company or an employee of the organization, whose duties include transmitting the application to a competent person;
• the day on which the company received the application, .

Note: Subparagraph “b” of paragraph 16 of the resolution of the Plenums Supreme Court RF and the Supreme Arbitration Court of the Russian Federation dated December 9, 1999 No. 90/14.

The organization is obliged to pay the founder (participant) the actual value of his share

Calculate the actual value of the share of the founder (participant) retiring from the LLC using the formula:

Actual value of the founder's (participant's) share

Nominal value of share

Authorized capital

Net assets

The procedure for assessing net assets in joint stock companies akh approved by order of January 29, 2003 of the Ministry of Finance of Russia No. 10n and FCSM No. 03-6/pz. LLCs can also use the same procedure (letters of the Ministry of Finance of Russia dated December 7, 2009 No. 03-03-06/1/791, dated October 29, 2007 No. 03-03-06/1/737).

You can pay the founder (participant) with money,
and property (with his consent)

This must be done in within three months from the day the participant submits an application to leave the company, unless a different period is provided for in the charter (clause 6.1 of Article 23 of the Law of February 8, 1998 No. 14-FZ).

In your work you must be guided by the provisions and data tax registers organizations.

In the debit of account 81 “Own shares (shares)”, reflect the amount of actual expenses - the amount that needs to be paid to the founder (participant) (Instructions for the chart of accounts). The LLC must pay the founder (participant) the actual value of the share (clause 6.1 of Article 23 of the Law of February 8, 1998 No. 14-FZ).

Therefore, debit account 81 “Own shares (shares)” assign the actual value of the share.

An example of how settlements with a participant when he leaves an LLC are reflected in accounting

Debit 81 ... Credit 75 – 220,000 rub. – reflects the transfer of Volkov’s share to the organization.

The founder is a citizen; personal income tax must be withheld from the income accrued to him upon leaving the company

at the appropriate rate (, clause 1, 3, clause 1). This is due to the fact that the founder’s exit from the company is not a sale of a share(property law). Accordingly, the founder is not obliged to pay tax on income from this operation on his own (subclause 2, clause 1).

Amounts paid to the founder (participant) upon his withdrawal from the company cannot be taken into account either as remuneration or as remuneration for work performed (services rendered) under a civil contract. Therefore, these payments are not taxed:

• contributions to compulsory pension (social, medical) insurance;
• contributions for insurance against accidents and occupational diseases (clause 3 of the Rules approved by Decree of the Government of the Russian Federation of March 2, 2000 No. 184).

An example of reflecting personal income tax on payments accrued to the founder upon leaving the LLC in accounting

The authorized capital of LLC Trading Company Hermes is 100,000 rubles. It is divided into shares between three participants:
– share of A.V. Lvov – 25,000 rubles;
– share of E.E. Gromovoy – 25,000 rubles;
– share of V.K. Volkova – 50,000 rubles.

Gromova decided to leave the founders. On July 15, 2010, she sent her statement to the organization. The actual value of Glebova’s share is 52,500 rubles; on August 20, 2010, the Hermes cashier paid Gromova the amount due to her. Gromova is a resident of Russia.

When calculating personal income tax, the accountant was guided by the position of the Russian Ministry of Finance. The following entries were made in the organization's records.

Debit 81...Credit 75
– 52,500 rub. – reflects the transfer of Gromova’s share to the organization.

Debit 75 ... Credit 68 subaccount “Personal Tax Payments”
– 6825 rub. (RUB 52,500 × 13%) – personal income tax is withheld from the actual value of Gromova’s share;

Debit 75...Credit 50
– 45,675 rub. (RUB 52,500 – RUB 6,825) – the participant was paid the actual value of his share in the authorized capital.

Within a year from the date of filing the application for withdrawal, the organization must find new owners of the share of the founder (participant),

left society. It can be distributed among other founders (participants), sold to one of them, sold to third parties, etc. This is stated in Article 24 of the Law of February 8, 1998 No. 14-FZ.

An example of reflecting in accounting the distribution of the share of a retired participant among the remaining participants

The authorized capital of LLC Trading Company Hermes is 100,000 rubles. It is divided into shares between three participants:
– share of A.V. Lvov – 25,000 rubles;
– share of E.E. Gromovoy – 25,000 rubles;
– share of V.K. Volkova – 50,000 rubles.

Volkov decided to withdraw from the membership. On July 15, 2010, he sent a resignation letter to the organization. The actual value of Volkov's share is 220,000 rubles.

The following entry was made in the organization's accounting:

Debit 81 ... Credit 75 subaccount “Participant of Wolves”
– 220,000 rub. – reflects the transfer of Volkov’s share to the organization.

By decision of the general meeting of participants, the share of the withdrawing participant is distributed among the remaining participants in proportion to their shares in the authorized capital. Since the shares of Lvov and Gromova are the same, the share of the eliminated participant is distributed equally between them.

In accounting, the accountant reflected the redistribution of shares in the authorized capital with the following entries:

Debit 75 subaccount “Participant Gromov” ... Credit 81
– 110,000 rub. (RUB 220,000: 2) – reflects the transfer of the share to Gromova based on the decision to redistribute the share of the withdrawing participant;

Debit 75 “Participant Lviv” ... Credit 81
– 110,000 rub. (RUB 220,000: 2) – reflects the transfer of the share to Lvov by decision on the redistribution of the share of the withdrawing participant;

Debit 80 subaccount “Participant Volkov” ... Credit 80 subaccount “Participant Gromov”
– 25,000 rub. (RUB 50,000: 2) – reflects the change in the composition of participants;

Debit 80 subaccount “Participant Volkov” ... Credit 80 subaccount “Participant Lviv”
– 25,000 rub. (RUB 50,000: 2) – reflects the change in the composition of participants.

Since the remaining participants do not pay for the shares distributed in their favor, the amount reflected in the debit of account 75 is written off from the appropriate sources:

Debit 84 (83, 82) ... Credit 75 subaccount “Gromov’s Participant”
– 110,000 rub. – the actual value of the share in the part transferred to Gromova through redistribution was written off;

Debit 84 (83, 82) ... Credit 75 subaccount “Participant Lviv”
– 110,000 rub. – the actual value of the share in the part transferred to Lvov through redistribution was written off.

ADDITIONAL LINKS on the topic

1. 
   Chart of accounts accounting financial and economic activities of organizations and instructions 94 n for its application.

Active account 81 is intended to collect and reflect information regarding the enterprise’s own shares, as well as shares. It is used mainly by joint stock companies to generate information on shares purchased for cancellation (sale). Organizations of other legal forms are used to record data on allocated shares when participants leave the LLC. Let's look at how typical postings are made to an account. 81.

Account 81 in accounting

Often, in the course of the activities of joint-stock companies, at the request of shareholders, shares are repurchased from the immediate owners. In the future, such transactions are formalized depending on the purpose of the redemption:

• Resale.
• Cancellation.
• New distribution between shareholders.

Collective account 81 in accounting “works” on the principle of active accounts, that is, with an increase in debit turnover when repurchasing shares/shares, and a decrease in credit turnover when canceling shares/shares. Final account balance 81 can only be debit or “zero”. Analytical accounting is organized by shareholders/participants of the enterprise, types of shares (par value, value, quantity) and shares.

Note! In the balance sheet f. 1 account 81 is reflected only in parentheses on page 1320 of section 3 of Liabilities, since the account itself is active, but contains data on the capital and reserves of the organization. According to clause 3 of PBU 19/02, own shares/shares are not considered financial investments.

Account 81 – postings

Account 81 corresponds to the credit of various accounting accounts Money– , , , when making payments for repurchased shares/shares with the formation of standard transactions:

• D 81 K 50 (52, 51, 55, 50) – payment was made for the repurchase of shares/shares.
• D 81 K 91.1 – revenue from the sale of shares/shares is reflected.

Debit correspondence is carried out with accounts - , , when selling or canceling shares, as well as to reflect actual sales costs. Postings:

• D 73 K 81 – reflects the repurchase of shares by the company’s employees.
• D 80 K 81 – previously repurchased shares were cancelled.
• D 91.2 K 81 – the difference on the repurchased shares has been formed (between actual expenses and the nominal price).

Example – repurchase of shares for further resale

Let’s say that a joint-stock company buys back 20 shares from its current shareholders at a price of 750 rubles. for one piece. The nominal price is 900 rubles. Further sales were made at a price of 1000 rubles. for one share. Postings:

• D 75 K 51 for 15,000 rubles. – the repurchase of 20 shares was paid.
• D 81 K 75 for 15,000 rubles. – 20 shares were capitalized. Both postings can be combined if the actual settlement is made during the same reporting period.
• D 62 (76) K 91.1 for 20,000 rubles. – the sale of 20 shares is reflected.
• D 91.2 K 81 for 18,000 rubles. – shares are written off at par price.
• D 51 K 62 (76) for 20,000 rubles. – funds were received for sold 20 shares.
• D 91.9 K 99 for 2000 rubles. – profit from the sale of shares has been generated.

Note! If shares are purchased from an individual, the enterprise is not recognized tax agent according to personal income tax, that is, a citizen is obliged to pay tax to the budget independently (letter of the Ministry of Finance of the Russian Federation No. 03-04-07/15250 dated April 4, 2014).

Please tell me the procedure for recording in the accounting records the exit of the founder from the LLC and the payment of the share to the withdrawing participant.

The LLC had 2 founders, Petrov and Sidorov. Participants have equal shares, 50% each authorized capital. On March 6, 2017, Sidorov turned to the LLC with a request to withdraw from the LLC and pay him a valid share. By decision of the meeting of participants, Sidorov’s share passes to Petrov.

What entries do I need to make, what amount and within what time frame should I pay Sidorov, and what taxes do I need to pay to the budget.

Expert opinion

A participant in an LLC has the right to leave the company by alienating a share to the company, regardless of the consent of its other participants or the company, if this is provided for by the charter (clause 1 of article 94 of the Civil Code of the Russian Federation, clause 1 of article 26 Federal Law dated February 8, 1998 No. 14-FZ “On Limited Liability Companies”). The company's charter must include information about the procedure and consequences of such an exit (Clause 2, Article 12 of Law No. 14-FZ).

The participant leaves the company by alienating the share to the company; therefore, the date of the participant’s withdrawal from the LLC is the moment of transfer of his share to the company. The share passes to the company from the date it receives the participant’s application to withdraw from the LLC (subclause 2, clause 7, article 23 of Law No. 14-FZ). The time for submitting an application for the withdrawal of a participant from the LLC should be considered the day it is handed over by the participant or the executive body of the company, or to an employee of the company whose duties include accepting the application. Upon receipt of the application, the authorized person should put a receipt stamp on it indicating the date.

We remind you that, on the basis of clause 7.1 of Article 23 of Law No. 14-FZ, documents for state registration of relevant changes to the constituent documents must be submitted to the implementing body (tax authority) within one month from the date of transfer of the share to the company. These changes become effective from the moment of their state registration, which recognizes the entry by the registering authority into the Unified State Register of Legal Entities. The registering authority, no later than one working day from the date of state registration, issues (sends) to the applicant a document confirming the fact of making an entry in the register.

If, within the specified period (a month from the date of transfer of the share to the company), the share alienated to the company is distributed, sold or redeemed, an application for amendments and documents confirming the grounds for transfer of the share to the company (as well as its subsequent distribution, sale or redemption), are sent to the tax authority within a month from the date of adoption of the relevant decision (clause 6 of Article 24 of Law No. 14-FZ).

If a participant leaves the company, his share passes to the company.

The company must pay the withdrawing participant the valid part of the share within three months from the date of receipt of the application for withdrawal or within another period provided for by the charter, but not more than one year (paragraph 2, paragraph 6.1, article 23, paragraph 1, paragraph 8, article. 23 of Law No. 14-FZ).

The actual value of the share of the withdrawing participant is determined on the basis of the company’s data for the last reporting period, preceding the day of filing an application for withdrawal from society (clause 6.1 of article 23, clause 2 of article 25 of Law No. 14-FZ).

Let's find out what reporting period we are talking about.

The reporting period is the period for which accounting (financial) statements are prepared (clause 6, article 3 of the Federal Law of December 6, 2011 No. 402-FZ “On Accounting”, clause 4 PBU 4/99 “Accounting statements of an organization” ).

The reporting period for interim accounting (financial) statements is the period from January 1 to the reporting date of the period for which the interim accounting (financial) statements are prepared, inclusive (Part 4, Article 15 of Law No. 402-FZ). The fact that interim and monthly financial statements of organizations are not subject to submission and publication is not a reason for their ignorance, and, accordingly, the impossibility of using them in their activities, in particular when determining the validity of the value of the share of its participants (see, for example, the FAS resolution Moscow District dated May 16, 2014 No. F05-4824/13).

note

The date of withdrawal of a participant from the LLC is the moment of transfer of his share to the company. The share passes to the company from the date it receives the participant’s application to withdraw from the LLC. The company must pay the withdrawing participant the valid part of the share within three months from the receipt of the application for withdrawal or within another period provided for by the charter, but not more than one year. The actual value of the exiting participant’s share is determined based on the data financial statements company for the last reporting period preceding the day of filing an application for withdrawal from the company. The actual value of a company participant’s share is part of the value of the LLC’s net assets, proportional to the size of his share.

The reporting date for the preparation of financial statements is the last calendar day of the reporting period (clause 37 of the Regulations, clause 12 of PBU 4/99).

Thus, in the situation under consideration, the last reporting period preceding the day the company participant submitted the corresponding requirement is the period from January 1, 2017 to February 28, 2017. The last calendar day of the month preceding the month of filing the application, February 28, 2017, is the last reporting date.

In accordance with paragraph 2 of Art. 14 of Law No. 14-FZ, the actual value of the share of a company participant is part of the value of the net assets of the LLC, proportional to the size of its share.

The value of the company's net assets is determined in accordance with the Procedure established by Order of the Ministry of Finance of Russia No. 10n, FCSM of Russia No. 03-6/pz dated January 29, 2003. This document establishes the Procedure for determining the value of net assets for joint stock companies. LLCs can also use it (Letter of the Ministry of Finance of Russia dated December 7, 2009 No. 03-03-06/1/791).

Net assets are determined by subtracting the amount of its liabilities (with the exception of certain indicators) from the sum of all assets of the company. In other words, net assets are the value of the enterprise’s current and non-current assets, secured by its own funds.

Data on assets and liabilities are taken from the balance sheet.

Schematically, the value of net assets is determined by the formula.

Formula for calculating net asset value

In turn, the indicator of line 1300 of Section III of the balance sheet “Capital and Reserves” is equal to the indicator of line 1600 (Balance Sheet Asset) minus the indicators of line 1400 (Long-term liabilities) and line 1500 (Short-term liabilities).

After this, the actual value of the share of the retiring participant is calculated using the formula.

Formula for calculating the actual value of a retiring participant's share

Now let's look at taxation.

Payment of the actual value of a share to a participant leaving the LLC is the participant’s income and is subject to personal income tax (letter of the Ministry of Finance of Russia dated September 2015 No. 03-04-06/50673, dated July 15, 2015 No. 03-04-06/40675, dated March 13, 2015 No. 03-04-05/13597).

From January 1, 2016, when leaving an LLC, a participant has the right (subclause 1, clause 1, article 220 of the Tax Code of the Russian Federation) by reducing his income for the costs of acquiring a share (subclause 2, clause 2, article 220 of the Tax Code of the Russian Federation).

However, the company, being a tax agent, must calculate, withhold and pay tax on the full amount paid to the participant of the actual value of the share (letter of the Ministry of Finance of Russia dated November 10, 2016 No. 03-04-05/65811). The participant himself has the right to claim a property deduction when submitting tax return(clause 7 of article 220 of the Tax Code of the Russian Federation). This deduction can only be provided by reducing income by actually incurred and documented expenses associated with the acquisition of a share in the authorized capital. These are actual expenses in the amount of funds and (or) the cost of other property made by him as a contribution to the authorized capital when establishing a company or when increasing its authorized capital.

Take advantage of a property deduction in the amount of up to RUB 250,000. a participant upon leaving the society cannot. As the Ministry of Finance points out, a share in the authorized capital is a property right. And a property deduction in the amount of up to 250,000 rubles. is provided only for property (subclause 1, clause 2, article 220 of the Tax Code of the Russian Federation), to which property rights do not apply (clause 2, article 38 of the Tax Code of the Russian Federation).

Account 81 “Own shares (shares)” is used to display transactions on purchased own shares of a joint-stock company and shares of participants in other organizations and partnerships.

 

Account 81 in accounting is used by joint stock companies to display business transactions on own shares that were bought back from shareholders. Companies of other organizational and legal forms, as well as partnerships, display on this account information about the shares of the founders purchased by the companies for the purpose of further transfer to other persons or redistribution between participants.

According to current legislation, joint stock companies have the right to repurchase issued shares:

when making a decision to reduce the authorized capital (reducing the total number of issued securities through their cancellation after redemption);

Something to keep in mind! The repurchase of shares is prohibited if the par value of the securities in circulation falls below the minimum limit of the authorized capital (100 thousand rubles - PJSC, 10 thousand rubles - non-public companies).

for other purposes without reducing the authorized capital (for example, purchasing shares of third-party companies with their own shares, redistributing securities between employees, etc.).

Note from the author! Own shares that are repurchased and owned by the company must be sold within a year after their repurchase. Otherwise, a decision is made to reduce the authorized capital by canceling the securities.

A decrease in the size of the authorized capital must be reflected in the organization’s constituent documents (read more about amending the Charter using the example of an LLC). Adjustments to constituent documents must also be registered with the Federal Tax Service (the information will be reflected in the Unified State Register of Legal Entities).

Account 81 in accounting is passive. The debit of the account displays the amount of actual costs incurred for the repurchase from a shareholder (participant) of his share in the business entity (existing securities) in correspondence with the cash accounts (unless another method of repurchase is provided for by the organization’s charter). For a loan - write-off of issued securities. The difference between the actual costs incurred during the repurchase procedure and the nominal value of the securities is transferred to account 91 “Other income and expenses”.

Subaccounts

To separate accounting by type of assets being purchased, the chart of accounts provides for the opening of subaccounts:

1. to group information about the availability and movement of ordinary shares;
2. to group information about the availability and movement of preferred securities;
3. to account for the purchased shares of participants in business companies (not joint-stock companies), as well as partnerships.

Analytical monitoring

Conducting analytical monitoring of account 81 is organized by shareholders (participants of other business companies and partnerships). In joint stock companies, analysis is additionally provided by type of shares.

Normative base

The use of account 81 to display information on activities with purchased own shares of joint-stock companies (shares of participants in other companies and partnerships) is carried out in accordance with the current Chart of Accounts, approved by Order of the Ministry of Finance dated October 31, 2000 No. 94 and other legally approved documents (for example, Federal Law 208 dated December 26, 1995 as amended on July 29, 2017 for JSC).

You can view the current chart of accounts at