An example of postings for gratuitous financial assistance from the founder. Transactions on gratuitous financial assistance from the founder or director How to reflect the gratuitous assistance of the founder in 1s

If it is necessary to cover losses and prevent bankruptcy, the founders have the right to provide financial assistance to their organization. This can be done in the form of a loan, a contribution to the organization's property (only for LLCs) or a transfer of funds (property) free of charge.

The funds received from the founder during the year must be included in other income:

• Dt 50 () - Kt 91-1 - receipt of donated Money from the founder.

It should be noted that the "Grants" account is not used when receiving financial assistance in the form of cash, since it takes into account income from gratuitous receipts of non-monetary assets.

Example 1 - founder's contribution to the current account of the transaction

2015 Firm "A" received gratuitous financial assistance in cash from the founder Ivanov A.A. Cash in the amount of 300,000 rubles. received to replenish working capital and were credited to the company's current account. The accounting department of Firm "A" makes the following posting:

If the gratuitous financial assistance of the founder was provided in the form of a fixed asset, the company must reflect this with the following entries:

If financial assistance was received in the form of materials, then:

Example 2 - assistance to pay off a loss

Let's consider how to reflect in accounting the financial assistance provided free of charge from the founder, aimed at repaying the loss of the reporting year.

At the end of 2014, Firm "A" received a loss of 1,000,000 rubles. In this regard, the founders of the Firm Ivanov A.A. and Petrov B.V., prior to the approval of the annual financial statements, decided to cover the resulting loss at their own expense. Thus, on 02.02.2015 Ivanov A.A. contributed 520,000 rubles to the settlement account of Firm "A", Petrov B.V. — 480,000 rubles.

Company A made the following accounting entries:

Example 3 - replenishment of the reserve fund from the founder

If gratuitous financial assistance from the founder goes to replenish the organization's reserve fund, it must first be reflected in other income, since the reserve fund can only be replenished from retained earnings. These amounts are subject to inclusion in the reserve fund at the end of the year, after summarizing the financial results.

These transactions can be reflected in accounting entries as follows:

The founders of a limited liability company may at any time provide financial assistance to the enterprise. This is often very convenient in case of financial difficulties of the organization. It is easier to get the help of a founder than to get a loan from a bank. How can financial assistance be provided from the founder, how to reflect it in accounting, what kind of postings to make?

Financial assistance can be both in cash and in material (in the form of property).

How the founder can provide financial assistance to the organization:

• Interest-free loan;
• Loan with interest;
• Transfer of property or finances free of charge;

Let us consider in more detail each of these cases, what are their features, what postings the accountant should perform.

Financial assistance in the form of a cash loan

A loan in the form of cash is a repayable financial assistance from the founder, which involves the return of funds transferred to the organization to the founder after a certain period of time.

In this case, funds are transferred from the founder to the enterprise on the basis of a loan agreement, the preparation of which must comply with the norms of the Civil Code of the Russian Federation.

The loan may be interest-bearing or interest-free.

In the first case, the interest rate must be specified in the loan agreement, but if its size is not specified in the agreement, then it is taken equal to the refinancing rate in force on the current date. In this case, every month, to reflect the postings for the calculation of interest, you need to specify the current rate at the moment.

If the loan is interest-free, then this should also be indicated in the text of the agreement. In this case, the received loan amount is not included in the income of the organization and is not taxed. The material benefit arising from savings on interest is also not subject to income tax. As a rule, it is this method of providing financial assistance that the founders choose.

Legislation allows the gratuitous transfer of assets. A special case of such a transfer is the provision of funds directly by the founder. This may not work in all cases.

Let's consider what situations are legitimate for the transfer of funds by the founder without waiting for any reciprocal steps or obligations, what is the point of this operation, how to formalize it and carry it out in accounting.

Why should the founder give the company property or money

A donation is not a "gift" in the conventional sense of the word. Funds are provided without expectation of any action in return, however, such a transaction is properly processed and in most cases taxable.

If we are talking about an LLC, then the property of each founder is not the property of the entire legal entity. It is impossible to demand from the participants an indispensable contribution to the company of certain funds. However, such an operation cannot be prohibited. If the firm needs financial assistance or needs other replenishment of assets, the owner can do it. Most often this is required in the following situations:

• the possibility of bankruptcy, which can be prevented;
• losses that need to be covered urgently;
• urgent need for additional working capital.

You can solve these problems in different ways: make contributions to, take a loan, or provide organizations with gratuitous assistance.

NOTE! This method is chosen by entrepreneurs who do not want to get involved in bank lending with its mandatory interest.

Features of the founder's gratuitous assistance

When a member decides to help his firm with a financial or property contribution, he must decide whether he is ever going to claim the assets back. If yes, then such a transfer of funds will be called returnable, and such a transfer of funds - loan. It can be done at very low interest or no interest at all. In any case, these points must be specified in the contract when applying for a loan.

If we are talking about gratuitous assistance, then no refund is expected. With this form of financial support, it is important to consider the following factors:

• the transferred funds do not affect the size of the authorized capital in any way;
• these finances do not increase or decrease the share of any member of the legal entity;
• the organization receives the money without additional conditions.

Arrangement of gratuitous aid

The decision to provide financial assistance on a gratuitous basis requires contractual formalization.

IMPORTANT INFORMATION! The Tax Code of the Russian Federation does not impose income tax on transferred funds if the participant of the legal entity who provided assistance owns half or more of the authorized capital of the organization. In other cases, this amount will become part of non-operating income and is subject to income tax.

The necessary document is the founder's decision to provide gratuitous assistance to the company, where you need to clearly indicate the goals for which it is planned to direct the funds received.

Accounting postings

From the point of view of accounting, the founder's money transferred to the organization free of charge is considered "other income" (in accordance with paragraph 10 of clause 7 of PBU 9/99). They need to be recognized on the date they are credited to the account, the way they are reflected in accounting depends on this.

1. Money for any purpose can be credited throughout the reporting period. The entry should be worded as follows: debit 51 (51), credit 91-1, “Granted receipt of funds from an LLC participant (shareholder, founder)”.

   NOTE! Account 98-2 “Gift-free receipts of funds” is not suitable here, it is intended for registering the transfer of tangible assets, not cash.

   EXAMPLE. The founder of Cantata LLC, L. V. Kontrabasov, owns 50% of the company's authorized capital. In February 2017, he transferred financial assistance to the company to replenish working capital, which amounted to 300,000 rubles. The settlement account of Cantata was replenished on February 16, 2017. The accounting for this date should contain the following entry: “Debit 50 (51), credit 91-1 - 300,000 rubles. – received financial assistance from the founder L. Kontrabasov”. However, this assistance will not be subject to income tax.

2. Funds intended to cover the loss, must be paid only at the end of the accounting year (meaning the loss shown on account 84 “Retained earnings, uncovered loss”), but even before the annual financial report is generated. 91 debit is not good for this. Account 75 “Settlements with shareholders” should be used, it is possible to open a sub-account “Funds intended to pay off losses”. The wires will look like this:
   • by the date of execution of the minutes of the meeting of participants (or the decision of the sole founder), it is necessary to debit 75, sub-account "Founders' funds used to cover the loss", credit 84 - it was decided to pay off the loss at the expense of the shareholder (founder);
   • by the date of receipt of finances to the account, debit 50 (51), credit 75, sub-account "Founders' funds used to cover losses" - finances were received from the founder to cover losses at the end of the reporting year.

EXAMPLE. CJSC "Stalprokat" applies the general system of taxation. According to the financial results of 2016, it has a loss in the amount of 600,000 rubles. The founders of Stalprokat CJSC are R. I. Proskurov (51% share in the authorized capital), N. S. Probirchenko (28% share in the authorized capital), and L. D. Samoilova (21% share). In February 2017, on the 21st, before the annual accounts for 2017 were generated, the founders decided to cover the loss by donating funds free of charge. On February 25, 2017, funds from the founders were deposited to the account of CJSC Stalprokat in the following proportions: R. I. Proskurov contributed 300,000 rubles, and N. S. Probirchenko and L. D. Samoilova - 150,000 rubles each. For February 21, the accounting records:

• debit 75, sub-account "R. Proskurov's funds used to cover the loss", credit 84 - 300,000 rubles. - a decision was made to cover part of the loss by R. Proskurov;
• debit 75, sub-account "N. Probirchenko's funds aimed at covering the loss", credit 84 - 300,000 rubles. - a decision was made to cover part of the loss of N. Probirchenko;
• debit 75, sub-account "L. Samoilova's funds used to cover the loss", credit 84 - 300,000 rubles. - a decision was made to cover part of the loss of L. Samoilova.

• debit 51, credit 75 sub-account "R. Proskurov's funds used to pay off the loss" - 300,000 rubles. - funds were received from R. Proskurov to cover the loss;
• debit 51, credit 75 sub-account “N. Probirchenko’s funds used to pay off the loss” - 300,000 rubles. - funds were received from N. Probirchenko to cover the loss;
• debit 51, credit 75 sub-account "Funds of L. Samoilova, aimed at repaying the loss" - 300,000 rubles. - funds were received from L. Samoilova to cover the loss.

CJSC did not receive any income from the funds used to cover the loss. Taxable income will include funds received from N. Probirchenko and L. Samoilova, since their share is less than half of the authorized capital. The result was the emergence of a permanent tax liability, which is reflected in accounting as follows: debit 99, sub-account "Permanent tax liabilities", credit 68, sub-account "Commitments for income tax". This entry reflects a permanent tax liability on the amount paid to N. Probirchenko and L. Samoilova.

In modern conditions, even prosperous organizations need to have additional funds in their current account. Loans are not always a good solution. Russian legislation allows you to provide assistance on a gratuitous basis in unlimited quantities. So the financial assistance of the founder is a common thing. Financial assistance from the founder can be in two ways:

• Financial assistance on a gratuitous basis;
• Loan of funds.

What documents need to be prepared for the first option?

It is known that in accounting any business transactions are made out by postings. But on the other hand, postings are carried out only on the basis of relevant documents. The possibility of financial assistance should be mentioned in the founding documents. For the legitimacy of the operation “financial assistance of the founder”, the so-called “decision” is necessary - an internal document in free form, where the founder or meeting of founders indicates the decision to provide financial assistance and indicates the amount. The share of the founder in the authorized capital must exceed 50%. This condition must be met so that the organization does not have taxable profit in the form of gratuitous assistance. Otherwise, it is non-operating income. At the same time, the authorized capital and the share of the founder do not change.

How to reflect in 1C the financial assistance of the founder on a gratuitous basis?

The first accounting entry: Dt51 Kt98-02 - reflects the gratuitous amount from the founder as part of the income of the future period (the amount was received on the current account).

1C has a sufficient set of standard tools for automatically generating postings. To do this, all transactions are recorded through the introduction of relevant documents and then reflected in the "Journal of Operations". But specifically for the case of “financial assistance of the founder”, there are no such documents, so the entries must be recorded manually.

• To record a transaction in 1C: select the "Desktop" icon in the upper left corner, select "transaction log" from the drop-down menu. The "operations log" opens;

• In the upper left corner of the window - the button + "Create", the "Document Type Selection" window will appear, select the "Operation" document type. The Operation document will appear.

First you need to fill out a document.

• The number and number will be filled in automatically, if necessary, correct manually. Where "Contents" make a manual entry stating that this is the gratuitous assistance of the head;
• Below is the cap of the plate, in which you need to reflect the wiring. Above the table from the tools, the + “add” button, select it, the plate becomes interactive. Click on the first line under Account Dt - appears, select account 51;
• Further, in the next column, select Subconto Dt1: the top line, the current account to which the funds were received;
• Below the line - Subconto Dt 2 - select the cash flow item from the directory. Thus, fill in all the active lines of the table, choosing the appropriate values ​​from the drop-down directories.

In the "Amount" column, manually enter the amount of financial assistance. This indicator will automatically be reflected in the column "Transaction amount". Under the amount of the operation, fill in manually "Content" - gratuitous assistance of the head. Further, after filling, in the upper left corner of the window, the button "Record and close". One wiring done. If you now open the "Journal of transactions entered manually", then a new document should appear in the list with the corresponding number.

The second accounting entry Dt98-02 Kt 91-1 - the amount received free of charge is recognized as other income.

As in the first case, in the same sequence:

• First, the document "Operation", number, number - fill in;
• In the line "Content of the operation" write down the wording of the posting given above;
• In the interactive table, select Account Dt - this is 98-02 (Gratuitous receipts) from the chart of accounts that opens, fill in the active lines of the table. Then select Account Kt - this is account 91-1 (Other income).

Tip: if when filling out the Kt1 subconto in the opening directory of other income and expenses there is no required type of other income and expenses, you must enter it yourself.

For this:

• In the “Other income and expenses” directory that opens, in the upper left corner, the + “Add” button will open an additional line in the directory, fill it in, and then select it;
• Further in the same table, write down the amount of the operation and the content - other income, then the button "Record and close". Further, the funds can be used to pay salaries, pay taxes, etc.

Since in accounting the amount received is income, but not in tax accounting, in accordance with PBU 18/02, a permanent tax asset is formed. This provision applies to those organizations that are, in accordance with the law Russian Federation income tax payers. But if these are non-profit organizations or small businesses, then such organizations themselves have the right to choose to apply PBU 18/02 or not.
This choice must be reflected in the accounting policy.

How to reflect in 1C the financial assistance of the founder in the form of a loan?

If financial assistance is to be returned, a loan agreement is drawn up. When drawing up a contract, it is necessary to be guided by the Civil Code of the Russian Federation. The contract should stipulate the conditions: an interest-bearing or interest-free loan, a period for the return of funds. The most commonly used loans are interest-free loans. In accordance with the Tax Code, funds in the form of a loan are neither income nor expenses, and therefore do not participate in.

Use of accounts: 66 - Settlements on short-term credits and loans or account 67 - Settlements on long-term credits and loans - depends on the term of the loan. Posting Dt 51 (50) KT 66 (67) receipt of a loan issued by the founder. Posting Dt 66 (67) Kt 51 (50) - return of the loan to the founder.

As in the first case:

• In the document "Operation", the first upper lines are filled with a number and a number;
• In the line "Content" reflect the receipt of funds to the current account: Obtaining a loan issued by the founder;
• Fill in the active rows of the table: select account 51 in account Dt, then select account 67.01 in account Kt (if the loan is long-term) and 66.01 if the loan is short-term;
• In the column Subconto Kt1, the reference book "Counterparties" opens. In this directory, select the “founders” folder, select the founder;
• Write down the contents - a loan issued by the founder. Record the amount of the operation and then the button "Record and close".

To issue a refund to the founder in a new document "Operation". Fill in the number and number, in the line "Content" write the content of the operation. Next, the + “add” button opens the table. Fill in the active lines of the table. The first to fill out Account Dt 67.01 or 66.01 - depending on the type of loan chosen, in Subconto Dt1, select the founder who provided the loan. Next, Account Kt1 - select account 51 from the chart of accounts - current account. Do not forget to manually write the content of the operation. Thus, the operation was carried out.

Competing for a position in the market requires enterprises to constantly change, adapting to the needs of consumers. In conditions of limited working capital, many firms resort to the founder for help. Consider the main entries generated when receiving gratuitous financial assistance from the founder.

According to the Civil Code of the Russian Federation, income from the founder can be received on a reimbursable basis (in the form of an interest-bearing loan) and free of charge (transfer of assets, an interest-free loan or money as a gift).

Interest-bearing loans carry an additional credit burden for the enterprise in the form of interest, upon receipt of which the founder - individual must also pay income tax.

Non-monetary assistance provided in the form of transfer of property (fixed assets, materials, goods, etc.) into ownership or gratuitous use is not very relevant for the company. Therefore, we will consider options for providing gratuitous financial (monetary) assistance.

The procedure for accounting for the gratuitous assistance of the founder

There are two main purposes of providing gratuitous financial assistance: replenishment of working capital or increase in the capital of an enterprise.

Replenishment of working capital

According to PBU 9/99, gratuitous assistance is considered other income in accounting.

The receipt of cash assistance from the founder is reflected in the posting Dt 50 (51) Kt 91.1, while VAT is not allocated, since the transaction is not recognized as a sale. On the basis of clause 1 of Article 251 of the Tax Code of the Russian Federation, gratuitous assistance from a founder who owns more than 50% of the authorized capital is not included in income when calculating tax. Therefore, in accounting there is a difference that forms a permanent tax asset (PBU 18/02), which is reflected in the posting Dt68 Kt99.

If the founder owns a share of 50% or less, gratuitous assistance should be recognized as income in tax accounting.

Account 98 “Gift-free receipts” is not used when receiving financial assistance. It can take into account the amount of gratuitous receipt of non-monetary assets. It is important to know that it is permissible not to recognize assistance in the form of property as income in tax accounting only if the company does not transfer it to third parties within a year.

Situation: There are three founders in the Krona company, the shares between them are divided equally. Founder No. 3 transferred on 06/12/2016. to the account of the Company gratuitous assistance for the payment of wages in the amount of 1.5 million rubles. Krona 06/15/2016 paid employees a salary in the amount of 1.305 million rubles, paid personal income tax 0.195 million rubles.

Financial assistance from the founder - the postings will be reflected in the accounting:

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In addition, we will reflect income tax in tax accounting:

Capital increase (by forming additional or reserve capital)

It is permissible to form a reserve fund at the expense of retained earnings, respectively, the reserve capital is increased when summarizing account 84 “Retained earnings” at the end of the year (letter of the Ministry of Finance of August 23, 2002 No. 04-02-06/ 3/ 60). On this basis, the gratuitous contributions of the founder must first be taken into account on account 91.1.

Free financial assistance from the founder of the posting:

If, after an increase in the reserve capital, its size exceeds the restrictions established by the charter, then it is necessary to make appropriate changes to it (Article 12, Article 30 of Law No. 14-FZ "On LLC" dated 08.02.1998; Article 35 of Law No. 208-FZ dated December 26, 1995)

If financial assistance is paid to form additional capital, then the accountant will reflect this by posting Dt51 (50) Kt83.

To document business transactions, it is necessary to draw up a decision of the founder (minutes of the general meeting), which indicates the amount of financial assistance, the transferred property (if the assistance is not monetary) and its purpose. If this condition is met, tax risks are reduced to zero.

The procedure for accounting for an interest-free loan from the founder

If the gratuitous contribution is planned to be returned to the founder after a certain time, it is recognized as a loan and taken into account by posting Dt 51 (50) Kt 66 (67).

To apply for a loan, it is necessary to draw up an appropriate agreement, with the obligatory indication of the amount of interest and the repayment period. The loan can also be targeted, which is reflected in the contract.

Theoretically, the founder has the right to give an interest-free loan to the company. However, such transactions are interpreted ambiguously from the point of view of lost material benefits, if the transaction is recognized as controlled on the grounds of Art. 105 of the Tax Code of the Russian Federation.

To reduce the risk of recognition of such assistance as taxable income, it is better to conclude an interest-bearing loan agreement. The founder who provided such a loan, provided that he owns more than 50% of the authorized capital, can forgive the amount of accumulated interest without tax consequences (letter of the Federal Tax Service dated 06.03.2009 No. 3-2-06 / 32). Interest forgiveness will be reflected in accounting by posting Dt 66.3 (67.3) Kt 91.1.

Situation: In the Krona company, there is one founder who transferred on 06/30/2015. to the account of the Company a loan for a period of 3 years in the amount of 1.5 million rubles. at 15% per annum. On March 31, 2016, the Founder forgave the Company for the loan and the amount of accrued interest.

Free financial assistance from the founder in the form of a posting loan:

Additionally, in tax accounting we will reflect a permanent tax asset:

But on this issue, the positions of the Ministry of Finance and the Federal Tax Service diverge (letters of the Ministry of Finance dated October 14, 2010 No. 03-03-06 / 1/ 646, dated April 17, 2009 No. 03-03-06 / 1/ 259, etc.), therefore when deciding on the provision of gratuitous financial assistance by the founder, it is advisable for the company to carefully consider the options.