Reserve capital is accounted for in the account. Reserve capital: how to create and what to use

A competently managed enterprise, like a prudent owner, organizes work in such a way as to “soften the blow” in difficult moments, paying it off with funds set aside for a “rainy day.” This is precisely the role that the legislator assigns to the reserve fund. The accounting rules in the Russian Federation establish restrictions on its expenditure. Let's talk about this source, its formation and use.

Legal basis for the formation of a reserve in a joint-stock company

The issue of formation of a reserve fund (RF) is interpreted differently by the legislator for enterprises of different forms of ownership. In particular, paragraph 1 of Art. 35 of the Law “On JSC” No. 208-FZ, joint-stock companies are required to create a Russian Federation in the amount of 5% of the authorized capital (AC) without fail. The formation of the fund is enshrined in the company's charter, and shareholders have the right to set its size, focusing on the minimum level provided for by law.

The reserve capital of a joint stock company is formed through annual deductions from net profit (NP). The legislator has established the amount of deductions - not less than 5% of the state of emergency until the size of the fund fixed in the charter of the joint-stock company is reached.

The scope of expenditure of the Republic of Kazakhstan is also provided for by the Law “On JSC”. The funds of the fund are intended exclusively for:

• Compensation for company losses;
• Bond redemptions;
• Share repurchase.

The Republic of Kazakhstan cannot be used for other purposes.

Formation of reserve capital in LLC

The legislator is more loyal to LLCs and invites them to decide independently whether to create a reserve or not. Art. 30 of the Law “On LLC” No. 14-FZ provides for the possibility of creating reserve or other funds in the amount and manner determined by the company’s charter. The legal acts do not stipulate the target orientation of the Republic of Kazakhstan, and if LLCs form a reserve, then they can spend it in the same way as a joint-stock company - only to cover unexpected debts, buy back shares or redeem bonds. Such requirements are dictated by clause 69 of PBU No. 34.

As in a joint-stock company, in an LLC reserve capital is formed from profits, and the conditions for the formation and the size of the fund are approved in the charter of the company, if it deems it necessary.

So, JSC reserve capital is formed on a mandatory basis, and LLC - on a voluntary basis.

Accounting for reserve capital

Accounting for the fund is carried out on account 82 “Reserve capital”. In the balance sheet it is allocated a separate line No. 1360 in the third section. The credit of the account records the formation/replenishment of the Republic of Kazakhstan, and the debit records its expenditure. The ending credit balance indicates the amount of the provision at the beginning and end of the period.

The formation of reserve capital is reflected by the entry D/t 84 K/t 82

Expenditures of the fund's funds are recorded using the following entries:

Companies organize analytical accounting of reserve capital (account 82) in such a way as to ensure prompt receipt of information on the expenditure of funds. Let's look at an example of how a reserve fund is created and accounted for in a company.

Example 1

The size of the company's capital, established by the founders, is 5% of the capital. Annual contributions to the fund are 5% of the state of emergency. As of the date of the meeting of the Board of Directors (03/20/2017), the authorized capital amounted to 30 million rubles, the reserve amounted to 1,320 thousand rubles; The company's net profit for 2016 was 8,560 thousand rubles.

According to the approved charter of the Republic of Kazakhstan, it is 5% of 30 million rubles, i.e. it should reach 1,500 thousand rubles. Due to the emergency, the company can replenish the reserve in the amount of 428 thousand rubles, but since the company has accumulated capital reserves in the amount of 1320 thousand rubles, the replenishment amount will be 180 thousand rubles. (1500 – 1320). The Board of Directors adopted and approved this decision.

The accountant made a note:

• reserve capital has been formed; transaction – D/t 84 K/t 82 in the amount of 180 thousand rubles.

Spending reserve capital

The use of the Republic of Kazakhstan is the prerogative of the Board of Directors of the JSC. When approving the annual reporting, a decision may be made to compensate for losses at the expense of the Republic of Kazakhstan. In accounting, the allocation of funds to cover losses is considered as an event after the reporting date (PBU 7/98). Given this fact, the company can repay the loss only next year, relying on the decision of the Board of Directors adopted and recorded in the notes to the financial statements. In practice, the expenditure of the Republic of Kazakhstan occurs as follows:

Example 2

According to the reporting for 2017, the company made an uncovered loss in the amount of 325 thousand rubles. The size of the Republic of Kazakhstan amounted to 890 thousand rubles. The Board of Directors made a decision to compensate for the loss at the expense of the Republic of Kazakhstan, recorded in the explanations to the annual financial statements. The accounting department did not make any entries in the report for 2017. An accounting entry confirming compensation for the 2017 loss from the funds of the Republic of Kazakhstan was made after the approval of the annual reporting:

• On March 15, 2018, a transaction was made D/t 82 K/t 84 in the amount of RUB 325,000.

The enterprise's own funds include reserve, authorized, and additional capital. These are the main elements through which the company’s production activities are financed. Let us consider further in detail what the organization’s reserve capital is.

General information

To compensate for losses when carrying out financial and economic activities, companies provide a reserve fund. Capital is used to pay accounts payable and deductions to investors in the event of a lack of profit for the reporting year. The presence of these funds acts as a kind of guarantee of the company’s stable activities.

Legal aspect

The obligation to create reserve capital is provided for in Federal Law No. 208. This requirement applies to joint stock companies and joint corporations. LLCs, cooperatives and other commercial structures can create such a reserve of funds if this is provided for in the constituent documentation. The reserve capital of a joint stock company can be used to cover losses, repay bonds, and repurchase securities in the absence of other assets. These funds may not be used for other purposes.

Order of education

The amount of the reserve is determined in the constituent documents of the enterprise. Authorized and reserve capital are two interrelated categories. Depending on the size of the first, the size of the second is determined. Thus, in accordance with the law, the reserve capital of a joint-stock company cannot be less than 15% of the authorized capital. For enterprises with foreign investment, this figure increases to 25%. The formation of reserve capital within the limits of the above restrictions is carried out by reducing taxable income. In this case, the amount of deductions should not be more than half of this profit. The Federal Law regulating the activities of joint stock companies provides for a requirement in accordance with which a reserve is formed. Its size must be at least 5% of the authorized capital. The upper limit may be greater than the specified indicator, since this limitation is not provided for in regulations. Reserve capital in a joint-stock company is formed through annual mandatory contributions until it reaches the value specified in the constituent documents.

Important point

Today, many joint-stock companies have reserve capital of less than 2-4% of the authorized capital. At the same time, there are no violations of legal requirements or provisions of the constituent documentation. The thing is that in recent years these companies have revised the size of their authorized capital and increased it through additional ones. In some cases, the figures increased 10 times, and in others - more than a hundred times due to the increase in the value of overvalued property. In this regard, the already increased amount of authorized funds must be taken as the basis for calculating the 15% indicator. Financial reserves for other enterprises are created according to a different procedure. The main source from which funds come into reserve capital is retained earnings remaining at the disposal of the enterprise.

Reporting: general rules

Accounting for additional and reserve capital is carried out in accordance with the established rules for maintaining relevant documentation. The size of the reserve is taken into account when making decisions and carrying out business transactions in the joint-stock company. The use of these funds is within the competence of the supervisory board/board of directors. This provision is provided for in Art. 65 of the specified Federal Law No. 208. The amount of the fund is taken into account when:

1. Making a decision to declare/pay dividends.
2. Increasing the authorized capital.
3. Payment of dividends.
4. Acquisition of placed securities, including certain preferred ones.

Reserve capital: postings

The stock formation is shown as follows:

• db sch. "Losses and profits" (99), CD account. “Uncovered loss (retained earnings)” (84) - reflects the amount of net income received for the reporting period in the final entries for December.
• Account 84 (debit), account. 82 (credit) “Reserve capital” - deductions to the reserve from net profit have been made.

The allocated amounts do not reduce taxable profit and are not included in tax expenses. In some cases, it becomes necessary to change the reserve capital. The account will reflect transactions made only if these adjustments are made to the constituent documents and registered according to established rules. In reporting, such transactions are shown as follows: Db sch. 82, Kd sch. 84 - the reserve was reduced to the value provided for in the constituent documentation.

Line 430 of the balance sheet reflects the amount of the balance of reserve capital at the end of the reporting period. It can be shown both in general and in the following types:

1. Created in accordance with the law.
2. Formed according to the constituent documentation.

Features of the direction of funds

Accounting for reserve capital aimed at covering the company's losses, repaying bonds and repurchasing securities is carried out and reflected in the balance sheet separately. According to methodological recommendations containing provisions on the procedure for compiling reporting indicators when considering the results of activities for the period and resolving issues regarding sources of financing costs, reserve funds can be used for these purposes. In accordance with clause 4, art. 88 Federal Law No. 208, the company’s annual reporting must be pre-approved by the board of directors by the supervisory body or the person solely performing the functions of the executive body. This must be done no later than 30 days before the date of the annual general meeting of participants. The decision to allocate funds constituting reserve capital to pay off losses is made after approval of the statements. Such use of finances qualifies as an event occurring after the end of the period.

Redemption of bonds

In accordance with Art. 816 of the Civil Code, in cases provided for by law and other regulations, it is permitted to conclude a loan agreement through the issue and sale of securities. Long-term and short-term fundraising in this way is taken into account in the account. 66 and count. 67 separate from non-bond backed finance. If the placement of securities is carried out at a cost exceeding their nominal price, then entries are made according to DB account. 51 and others in correspondence with accounts 67, 66 (at nominal value) and 98 (for difference). The amount that is credited to the account. 98, is written off evenly over the period of circulation of the bonds to the account. 91, subaccount. 91-1, subaccount. 91-2. Debt on loans and credits is reflected taking into account interest payable at the end of the period. The latter act as operating expenses of the company. They are taken into account on the account. 91. Redemption of bonds is a payment on time of the nominal value and a fixed percentage of it or a property equivalent to the holder.

Redemption of securities

According to Art. 101 of the Civil Code, a joint-stock company can reduce its authorized capital by purchasing part of the shares to reduce their total number. This is permitted if this possibility is provided for in the constituent documentation. The acquisition procedure, as well as restrictions on the purchase of placed securities, are established in Federal Law No. 208, Art. 72, 73. Changes regarding the reduction of the authorized capital are made to the constituent documentation under clause 1, art. 12 of the said law on the basis of a decision adopted at the general meeting of participants. Own securities purchased from the founders are reflected on the DB account. 81. In this case, the amount of actual expenses related to the redemption is indicated in correspondence with the CD accounts for accounting for financial assets. Cancellation of securities is reflected in the Cd account. 81 and db sch. 80 after the company has completed all procedures provided for in such cases. The difference between the actual redemption costs and the nominal value of the securities arising on the account. 81, transferred to account. 91 "Other costs and income." The postings will be as follows:

• db sch. 81, Kd sch. 50 - repurchase of own shares.
• db sch. 80, CD count. 81 - reduction of the authorized capital through the redemption of purchased securities.
• db sch. 91-2, Kd sch. 81 - reflection of the difference between the redemption cost and the nominal price of the canceled shares.

Procedure for LLC

Such companies cannot make decisions on the distribution of profits between participants:

1. If the amount of net assets is less than the authorized and reserve funds or decreases after such a decision is made.
2. Before payment of the actual value of the share (part thereof) of the founder.
3. Until the authorized capital is paid in full.
4. If there are signs of insolvency (or if they appear after the decision is made).

The law does not oblige LLCs to create reserve capital. But they can form it if this is provided for in the constituent documentation. Since this procedure for an LLC is not regulated by law, there are no restrictions either on the size or on the procedure for creating a financial reserve. According to the law, the amount by which the authorized capital is increased at the expense of the company’s property should not be higher than the difference between the value of the net asset and the size of the reserve and authorized funds.

Reserve capital differs from other components of equity capital in that not all stated purposes for its use can be realized based on accounting rules. The formation of reserve capital and the contradictions associated with its use will be discussed in this article.

Legal basis for the formation and use of reserve capital

In accordance with clause 1 art. 35 of the Law on JSC joint stock companies are required to create a reserve fund in the amount provided for by the company's charter, but not less than 5% of its authorized capital. The reserve fund of a joint-stock company is formed through mandatory annual contributions until it reaches the size determined by the charter of the joint-stock company. The amount of annual contributions is provided for by the charter of the joint-stock company, but cannot be less than 5% of net profit until the amount determined by the charter of the joint-stock company is reached.

The reserve fund of the joint-stock company is intended to cover the losses of the company, as well as to repay the bonds of the joint-stock company and repurchase the shares of the joint-stock company in the absence of other funds. The reserve fund cannot be used for other purposes.

When redeeming shares in the event that the redemption price exceeds the nominal value of the shares, and the current profit of the enterprise is not enough to carry out the operation, the use of reserve capital for these purposes is reflected as follows:

1) repurchase by an enterprise from a shareholder of shares owned by him in the amount of actual costs - Debit 81 “Own shares (shares)” Credit to cash accounts;

2) cancellation of own shares repurchased by the enterprise in the amount of the par value of the redeemed shares - Debit 80 “Authorized capital” Credit 81 “Own shares (shares)”;

3) attributing to reserve capital the excess of the actual costs of repurchasing shares over their nominal value - Debit 82 “Reserve capital” Credit 81 “Own shares (shares)”.

Example5

The general meeting of shareholders of the OJSC adopted a decision to reduce the authorized capital by 3 million rubles. by purchasing 3,000 shares from shareholders with a par value of RUB 1,000. for the purpose of their subsequent repayment. The shares were purchased from shareholders at a price of RUB 2,500. in the period from 02/05/2014 to 02/10/2014. Registration of changes in the charter was made on March 28, 2014. Due to the lack of profit from current activities, the board of directors of the OJSC decided to repurchase shares at the expense of reserve capital, the value of which is 8.7 million rubles.

The following entries were made in accounting:

Decrease in reserve capital

An enterprise has the right to reduce its authorized capital, which will lead to an excessively accrued amount of reserve capital, or to reduce, within the limit established by law, the size of the reserve capital itself. In these cases, the operation of reducing reserve capital is legal, which is reflected in accounting after state registration of changes in the constituent documents with the following entry: Debit 82 Credit 84- reserve capital is reduced to the amount provided for by the charter.

Example6

The authorized capital of the CJSC is 36 million rubles, reserve capital is 5.4 million rubles. The general meeting of shareholders of the CJSC adopted a decision to reduce the authorized capital by 3 million rubles. The amount of reserve capital established by the constituent documents is 15% of the authorized capital. Registration of changes in the charter was made on March 28, 2014.

Conclusion

Reserve capital has a narrow zone of use; by and large, its only purpose is to cover the losses of the enterprise. As such, the operation of spending reserve capital to pay off losses does not affect the amount of net assets of the enterprise, but only leads to a change in the structure of equity capital. Assessing the importance of reserve capital in the life of an enterprise, we can say that this fund, although not directly or indirectly, saves money. It does not allow the profit to be spent at the moment when it is earned, but forces a portion of the profit to be reserved, mitigating in the future the negative consequences of possible losses.

In legislative and regulatory acts, both the designation “reserve capital” and the designation “reserve fund” are used, and we are talking about the same object. Since the Chart of Accounts provides for the term “reserve capital,” this article predominantly uses this spelling, except in cases where the author refers to the text of a document.

Reserve capital - account, on which it is taken into account, we will consider in detail further - all joint stock companies must be created without fail. Let's consider the reflection of transactions with reserve capital in accounting.

Characteristics of account 82

To account for the formation reserve capital account 82 corresponds with the score 84. In special cases, the score 82 corresponds with the score 75, for example, when forming the Republic of Kazakhstan in non-profit organizations and agricultural enterprises. In order to reflect operations on the use of accumulated reserve capital account corresponds with accounts 66 (67).

By studying the features of account 82, you can create the following characteristics of it. This is the account:

• passive, since with its help the sources of the enterprise’s property are taken into account; RK is one of the components of the capital of a joint-stock company and, like all sources of assets, is reflected in the liability side of the balance sheet;
• balance sheet, because its indicators are reflected in the balance sheet;
• stock, since it is intended to account for the sources of formation of funds belonging to the joint-stock company - the capital of the company;
• the main one, because it is intended to control the state and movement of sources of formation of the company’s property (in this case).

You can read about the sources of capital formation in our article.

Contributions to reserve capital - postings

There are several main ways to display the opportunities used to replenish the Republic of Kazakhstan (we will consider them together with postings By reserve capital):

1. At the expense of retained earnings (according to the norms of paragraph 1 of Article 35 of the Law of December 26, 1995 No. 208-FZ, until the size of the Republic of Kazakhstan, approved by the charter of the joint-stock company, is reached, the amount of deductions made each year cannot be less than 5% of the profit after taxes ( clean)): Dt 84 Kt 82.
2. By making contributions by shareholders, participants in non-profit organizations and agricultural enterprises: Dt 75-3 Kt 82 (subaccount 75-3, as a rule, displays other settlements with shareholders (founders)).

As can be seen from the transactions presented above, replenishment reserve capital account 82 is shown on the loan.

Postings when using reserve capital

Use of funds reserve capital account 82 is displayed by debit, which is typical for passive accounting accounts. For JSC, only targeted spending of funds of the Republic of Kazakhstan is provided (paragraph 3, paragraph 1, article 35 of Law No. 208-FZ):

• Repayment of bonds issued by the joint-stock company - Dt 82 Kt 66 (67) - is made at the expense of the Republic of Kazakhstan in the event of a shortage of other funds from the company. At the same time, the above transaction will only increase the debt on the bonds, since the Republic of Kazakhstan is not property, but only a source.
• Redemption of issued shares - Dt 82 Kt 81. In this case, the Republic of Kazakhstan, rather, plays the role of a source of covering losses from transactions for the redemption of securities, since for the actual redemption of its shares, money (assets) is still needed, not sources. Therefore, despite the fact that this posting is used in practice, it is better to use cash accounting accounts instead of account 82 in such postings.
• Coverage of losses received - Dt 82 Kt 84. In accounting, this operation is regarded as an event occurring after the reporting date. The mechanics of this operation are as follows: based on the results of consideration on the basis of sub. 12 clause 1 art. 65 of Law No. 208-FZ, the supervisory board makes a decision to cover incurred losses at the expense of the Republic of Kazakhstan.

Results

All operations related to the change reserve capital on account 82 are displayed for both credit and debit. The receipt of funds (replenishment of the Republic of Kazakhstan) is shown as a credit to this account, and the use of funds is shown as a debit.

According to the Chart of Accounts approved by the Ministry of Finance, it is assumed that the “Reserve Capital” account corresponds only with accounts 66 (67) and 84. In some cases, it is practiced to use an entry with account 75 when forming a capital account from contributions of shareholders, founders of non-profit organizations.

You will find more information on the use of accounting accounts in our article.

If the law regulating the activities of an organization does not mention the possibility of creating a reserve fund, either mandatory or voluntary, this does not deprive the organization of the right to establish a corresponding provision in its constituent documents.

The sources of formation of the reserve fund can be:

• deductions from the organization’s net profit;

• contributions of members (shareholders), etc.

Replenish the reserve fund until the fund is fully formed (i.e., in the amount established in the organization’s constituent documents). After this, contributions (contributions, contributions, etc.) to the reserve fund may temporarily not be made.

When the reserve fund is spent, its size becomes less than the established value. In this case, resume replenishing the reserve fund until its size meets the requirements of the law and (or) constituent documents.

Organizations that are required to create a reserve fund can use it only for strictly defined purposes. Organizations that create a fund voluntarily, as a rule, can use it for any purpose specified in the constituent documents (charter).

Situation: is it possible to change the size of the reserve fund originally fixed in the organization’s charter?

Answer: yes, you can.

The procedure for the formation (including the size) of the reserve fund is approved by the competent body of the organization and is enshrined in its constituent documents (charter) (see, for example, paragraph 1 of Article 35 and paragraph 3 of Article 11 of the Law of December 26, 1995 No. 208-FZ, paragraph 1 of Article 30 and paragraph 2 of Article 12 of the Law of February 8, 1998 No. 14-FZ).

For example, in a joint stock company such powers are vested in the general meeting of shareholders. In an LLC - a general meeting of participants.

Therefore, in order to change the size of the reserve fund, initially fixed in the charter, such a competent body must decide to increase (decrease) it and, on the basis of this decision, make appropriate changes to the constituent documents (see, for example, paragraph 1 of Article 12 and sub. 1 paragraph 1 article 48 of the Law of December 26, 1995 No. 208-FZ, paragraph 4 article 12, subparagraph 2 paragraph 2 article 33 of the Law of February 8, 1998 No. 14-FZ).

However, it must be taken into account that in organizations that compulsorily form a fund, as a rule, the minimum size of the reserve fund is legally established. For example, in joint-stock companies, the reserve fund cannot be less than 5 percent of the authorized capital (clause 1, article 35 of the Law of December 26, 1995 No. 208-FZ).

In accounting, reflect the formation of the reserve fund in the credit of account 82 “Reserve capital”. The corresponding account, as well as the documents on the basis of which the accounting entry is made, depend on the source of the fund’s formation.

In the financial statements, reflect information about the reserve fund:

• in the Balance Sheet. For more information, see table;

• in the Statement of Changes in Equity. For more information, see table.

This follows from paragraphs 5, 20, 30 of PBU 4/99.

Formation of a reserve fund from net profit

If the reserve fund is formed at the expense of the organization’s net profit (for example, such a source of fund formation is mandatory for joint-stock companies), then its creation (replenishment) should be reflected in accounting by posting:

Debit 84 Credit 82

- deductions were made to the reserve fund from retained earnings.

This follows from the Instructions for the chart of accounts (accounts 82, 84).

Make the posting on the basis of an accounting certificate in which you provide the calculation of contributions to the reserve fund (Part 2 of Article 9 of the Law of December 6, 2011 No. 402-FZ).

An additional decision of the general meeting of participants (shareholders) of the organization on the direction of net profit to the reserve fund is not required. Since if an organization creates it (by force of law or voluntarily), then the obligation and procedure for forming the fund are fixed in the constituent documents (charter) of the organization. Therefore, owners are not required to regularly confirm a previously made decision. This conclusion follows, for example, from paragraph 1 of Article 35 of the Law of December 26, 1995 No. 208-FZ (for joint-stock companies), paragraph 1 of Article 30 of the Law of February 8, 1998 No. 14-FZ (for LLCs).

Since an additional decision of the general meeting of participants (shareholders) on the transfer of net profit to the reserve fund is not required, make accounting entries in the year in which the profit was received.

An example of how annual contributions to the reserve fund from the organization’s net profit are reflected in the accounting records of a joint stock company

The authorized capital of CJSC Alpha is 100,000 rubles. In accordance with the company's charter, the reserve fund must be 10 percent of the authorized capital, that is, 10,000 rubles. (RUB 100,000 × 10%). Annual contributions to the formation of a reserve fund are 6 percent of net profit. As of January 1, the size of the reserve fund is 8,000 rubles.

This year, Alpha's net profit amounted to 50,000 rubles. Thus, the amount of annual contributions to the reserve fund this year should be 3,000 rubles. (RUB 50,000 × 6%). However, since only 2000 rubles are missing before reaching the value of the reserve fund provided for by the company's charter. (10,000 rubles - 8,000 rubles), contributions to the reserve fund will amount to exactly this amount (2,000 rubles).

The accountant reflected the calculation of contributions to the reserve fund in the accounting certificate.

In December, the accountant made an entry in Alpha’s accounting:

Debit 84 Credit 82
- 2000 rub. - contributions have been made to the reserve fund in the amount necessary to complete its formation.

Regardless of the chosen taxation system, the formation of a reserve fund from the organization’s net profit does not affect the calculation of taxes. Since this does not generate expenses that can be taken into account for taxation (see, for example, Article 252 of the Tax Code of the Russian Federation, determination of the Supreme Arbitration Court of the Russian Federation dated August 12, 2008 No. 9690/08, resolution of the Federal Antimonopoly Service of the West Siberian District dated April 7, 2008 No. F04-2259/2008(3199-A27-15)).

Formation of a reserve fund through contributions

Most non-profit organizations (including credit, agricultural, consumer and housing savings cooperatives) are required to create a reserve fund, including through contributions from their members (shareholders) (clause 16, part 3, article 1, clause 1 h 4 Article 6 of the Law of July 18, 2009 No. 190-FZ, paragraphs 6-7 of Article 34 of the Law of December 8, 1995 No. 193-FZ, Part 1 of Article 53 of the Law of December 30, 2004 No. 215-FZ).

Contributions received from members (shareholders) are initially recognized as targeted and accounted for in the credit of account 86 “Targeted financing”. To control the debt of members (shareholders), you can use account 76 “Settlements with various debtors and creditors”. Make the following entries in your accounting:

Debit 76 Credit 86

- the debt of members (shareholders) to make contributions to the reserve fund is reflected;

Debit 55 (50, 51) Credit 76

- contributions from members (shareholders) to the reserve fund have been received;

Debit 86 Credit 82

- contributions of members (shareholders) were sent to the reserve fund.

This follows from the Instructions for the chart of accounts (accounts 82 and 86).

Make entries on the basis of documents confirming the debt of members (shareholders) for contributions to the reserve fund, and documents confirming the transfer of these contributions (Part 2 of Article 9 of the Law of December 6, 2011 No. 402-FZ).

If an organization applies a general taxation system (simplified), then do not include received membership (share) contributions in taxable income. Such amounts are recognized as targeted revenues for the maintenance of non-profit organizations and the conduct of their statutory activities and are not taken into account when calculating income tax (single tax). This follows from subparagraph 1 of paragraph 2 of Article 251 and subparagraph 1 of paragraph 1.1 of Article 346.15 of the Tax Code of the Russian Federation.