Naslov teme: Kapital - umik lastnih delnic
1313 07.02.2008 - 09:57h / Ostalo / Avtor: M. / 74 / 18
V letu 2006 smo odkupovali lastne delnice. Pri ZR smo oblikovali rezerve za lastne delnice, ki smo jih počrpali iz sestavin kapitala (druge rezerve iz dobička, dobiček tekočega leta, zakonske rezerve....).
Vrednost nakupa: 929/921
V letu 2007 pa smo umaknili delnice. Po vseh knjižbah mi ostane razlika. Zanima me, kam dam razliko med nominalno vrednostjo in nakupno vrednostjo, ki mi ostane na kontu 921/ rezerve za lastne delnice?
Vrednost nakupa: 929/921
V letu 2007 pa smo umaknili delnice. Po vseh knjižbah mi ostane razlika. Zanima me, kam dam razliko med nominalno vrednostjo in nakupno vrednostjo, ki mi ostane na kontu 921/ rezerve za lastne delnice?






sony - 08.02.2008 - 09:25
Ne more biti razlike ned nominalno in nakupno vrednostjo. Če imate tako, potem ste najbrž oblikovali premalo rezerv - ali pa preveč izplačali. Viri za odkup LD so samo dobički, rezerve ... V osnovnem kapitalu družbe se razen strukture lastništva ne spremeni nič - nominalno ostane OK enak, rezerve za lastne deleže pa morate imeti knjižene v D/K enako.
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virineja - 08.02.2008 - 11:01
Z umikom delnic ste zmanjšali osnovni kapital. Razliko med nominalno vrednostjo delnice (ki sestavlja osnovni kapital) in nakupno vrednostjo, prenesete na konto 915 - zneski iz poenostavljenega zmanjšanja osnovnega kapitala z umikom delnic.
M. - 11.02.2008 - 08:05
Hvala lepa, saj sem razmišljal prav. Torej iz 921 prenesem na 915 - in tam mi ostanejo. Kako jih pa počrpam?
virineja - 11.02.2008 - 09:27
Kar se koriščenja rezerv tiče poglejte 64. člen ZGD-ja.
Na kontu 915 mora biti nominalni znesek delnic (tisti znesek, ki je bil vpisan v register kot lastni delež);