Ownership of funds. How to split money or bank deposits in case of divorce Cash deposits of owners

Last update: 20.02.2018

How is it going transfer of money for an apartment (payment method) depends on the type of market in which we buy or sell an apartment.

Payments for an apartment through a letter of credit

Letter of credit- this is banking service, representing the obligation of the bank, on behalf of the client, to make payment from the client's account to the specified person ( recipient) upon presentation of the agreed documents.

The essence is the same as that of safety deposit box, but in the cell the calculation cash, and here - by bank transfer .

The bank in which the Buyer opens a letter of credit is called issuing bank .

The bank that will issue money to the Seller is called executing bank (may be the same bank as the issuer).

The provision by the Seller of documents confirming the sale of an apartment and the transfer of ownership is called - method of execution of a letter of credit .

Letter of credit may be covered (deposited) or uncovered (guaranteed). In the first case issuing bank actually transfers money to the account executing bank , and in the second case, the money is kept in the account issuing bank until the moment execution of a letter of credit .

Letter of credit can also be revocable or irrevocable ... Here we are talking about an arbitrary possibility issuing bank withdraw letter of credit from executing bank .

In the practice of settlements through a letter of credit, they are most often used covered irrevocable letter of credit... It is this kind of it that allows to take into account the interests of the Seller, the Buyer, and the bank to the greatest extent.

♦ Sequence of actions for settlement through a letter of credit ♦

However, settlements through letter of credit on secondary market real estate have a number of difficulties (compared to settlements through safe deposit box ):

• Big number of documents for a bank when opening a letter of credit;
• More high price such a service as compared to cell rental;
• Large time spent to prepare settlements through a letter of credit;
• Small number of banks providing a letter of credit service;
• This service is ordered quite rarely, therefore work normally with her, few can;
• Additional bank fees , incl. for cashing money from an account ( for the Seller - the recipient of the money);
• Possible difficulties for the Buyer when returning money in case of a breakdown of the transaction ... The executing bank can freeze the funds in its account and return them to the Buyer after a lengthy investigation, incl. judicial.

As with payments through a safe deposit box, the executing bank is not responsible for the authenticity of the documents provided by the Seller. In addition, the bank is obliged to report large transactions to the tax authorities, which is not very pleasing to the participants in the transactions.

And the most important thing settlements through letter of credit practically impossible with "Alternative deals", of which there are a lot on the market.

Due to the listed inconveniences, as well as because of the popular love for cash, letter of credit in transactions of purchase and sale of apartments used extremely rarely. And in the primary housing market, instead of a letter of credit, they use a settlement tool that is very similar to it - ( more about them - follow the link).

Settlements in a mortgage loan transaction

If the Buyer takes, then the form of payment may differ slightly from those described above, since still takes part in them creditor bank .

Depending on the creditor bank , the money for the apartment can be transferred to the Seller as cash (through the cell, by general rule ) and transferred to the Seller's account by bank transfer (here the bank personally negotiates with the Seller on the terms of the transfer).

In case of cell, the creditor bank may require the Seller to provide additional securities for cell access with money. For example, Extract from the Unified State Register, receipt for money for a sold apartment, a receipt from Rosreestr on the acceptance of a package of documents for registration, etc.

"SECRETS OF THE REALTOR":

A detailed algorithm of actions for buying and selling an apartment is presented in an interactive map. Opens in a pop-up window. "> STEP-BY-STEP INSTRUCTIONS (will open in a pop-up window).

Cash and cashless currency- important economic category occupying a special place in the life of citizens. Current legislation prescribes that cash are property. This means that in case of divorce, the joint "stash" or the contribution of the husband and wife is subject to sharing, the insurance contract for the home or office applies to banknotes in the closet or safe, banknotes can be donated or inherited, and other transactions and operations can be made with them.

Answers to the questions to which category of values ​​belong banknotes and what provisions of the rules of law are applicable to them, give the articles of the Civil Code of the Russian Federation.

Art. 128 of the Civil Code of the Russian Federation is devoted to the description of objects of civil law. It lists the following:

• things;
• other property;
• results of work performed and services rendered;
• intellectual property;
• other values ​​(honor, dignity, etc.).

It follows from the text of the normative act that cash (coins, banknotes) and securities in the form of documents are classified as “things”. This means that they are subject to the same legal provisions that apply to movable property.

Non-cash funds, stocks, bonds that exist exclusively in electronic form, are included in the category “other property”, but do not cease to be subject to regulation by the provisions of the Civil Code of the Russian Federation.

The thought of the legislators is concretized in Art. 213 of the Civil Code of the Russian Federation. It states that citizens and companies can own any property if it is not included in the legislative list of exceptions. Since money is not an exception, it may belong to legal grounds and individuals, and organizations. The owner disposes of the valuables at his own discretion, and his goodwill can be limited only by a court decision.

If the company's charter states that general manager has the right to dispose of all movable and immovable property, which means that he can decide on the spending of cash and non-cash funds. If the owners wish to restrict the manager's access to cash flows, they should additionally register this in the constituent documents.

The treatment of money, as reflected in the Civil Code of the Russian Federation, is also valid for insurance purposes. For example, if a legal entity insures everything movable property, the contract covers the banknotes in the cash register and in the company's safes.

Investigative Committee of the Russian Federation understands money as property subject to division in case of divorce. Regardless of which order of division is chosen (judicial or voluntary), accumulations in the safe and on the deposit, funds on the cards of the husband and wife are considered as joint values.

Features of the turnover of cash and non-cash money

Cash can exist in two forms:

• cash;
• cashless.

Cash is bills and coins of Russian or foreign currency... Non-cash means funds on accounts in credit institutions, on electronic wallets.

If non-cash transactions are not limited by law, then there are special requirements for cash. According to the Central Bank Ordinance 3073-U, adopted in 2013, settlements between individual entrepreneurs and firms within the framework of one contract cannot exceed 100 thousand rubles. The balance must be carried out through the current accounts of legal entities.

If cash payments are made in foreign currency, they maximum size set as 100 thousand in ruble equivalent, calculated at the rate of the Central Bank of the Russian Federation at the time of receipt of funds at the cash desk of the recipient company.

Current legislation sets a limit on the amount of cash in the cash desk of the company. The firm is obliged to calculate the limit, and take the surplus to the bank to be credited to the current account.

A relatively new word in calculations is the emergence electronic money... The rules for working with these values, their legal status are determined by FZ-161, adopted in 2011. V normative act indicates that virtual banknotes are property. The legislation does not establish any limits and restrictions on settlements with them.

Demand for money as property

The demand for money is the number of bills and coins that economic entities would like to have with them for settlements, accumulation, speculation. It is not limitless, as is commonly thought, but measurable. Determining its size is just as significant an event for the Central Bank of the Russian Federation as it is for a flower shop to study the need for ready-made bouquets.

Economic theory, formulated by Keynes and his followers, names three motives for the emergence of a demand for cash:

• Transactional is the desire of citizens and organizations to have money with them, so as not to experience difficulties at the time of purchasing goods and services. This motive is due to the fact that banknotes mediate settlements between individuals and legal entities. The level of demand is determined by the amount of income of business entities.
• The motive of precaution is the desire of the population and economic entities to have a little more money than is required according to their calculations, in case of making unexpected, "emotional" purchases. The need for "additional" banknotes is determined by the level of income.
• Speculative (demand as for property) - dictated by the desire of citizens and companies to keep what they have acquired. They choose cash because of its maximum liquidity. The downside is that banknotes retain value but don't add value, so demand falls as bond rates and stock returns rise.

V modern conditions the importance of Keynesian theory for understanding the demand for cash is declining. New ways of saving savings appear (e-wallets, bank deposits) and payment (debit and credit cards, electronic payments, etc.). When determining the public's need for banknotes, the Central Bank of the Russian Federation should take into account "new trends".

Any of the founders of a limited liability company, and from the summer of 2016, any shareholder of the JSC, can contribute additional funds to the property fund of the organization. Thus, you can finance your company free of charge. If you correctly execute this operation, you can carry out it in such a way that it will not grow, which means that you will not need to redistribute the shares of participants or change the value of shares.

Let's get acquainted in more detail with the possibility of making such a contribution, its legislative basis, correct accounting and tax implications.

What do the laws say?

Federal legislation allows making gratuitous contributions to property assets, while not affecting the amount of the authorized capital. At first, such a right was valid only in relation to LLC: according to Art. 27 of the Federal Law of February 8, 1998 No. 14-FZ "On Limited Liability Companies", the right of contributors to contribute to the fund of the company is not limited.

Since mid-summer 2016, this opportunity has been extended by law to include joint stock companies: Federal law No. 339-ФЗ dated July 03, 2016, which entered into force on July 15, corresponding changes were made to the previously effective regulatory act.

Features of a gratuitous contribution from the founder

Why should the participants contribute funds to the company without increasing their share and authorized capital? Such financing is designed to solve several problems at the same time:

• increase the net assets of the organization;
• add to working capital additional;
• acquire the necessary material or other property;
• improve reporting performance on the balance sheet.

Unless otherwise provided in the Articles of Association, capital is contributed to monetary form... The law does not prohibit prescribing in the statutory documents permission to make a contribution in any form, such as:

• movable property;
• things;
• real estate objects;
• share in the authorized capital of another organization;
• shares of any other company;
• securities;
• intangible assets (exclusive rights, licenses, patents, etc.).

IMPORTANT! The obligatory nature of such contributions is regulated solely by the decision of the founders and is included in the statutory documents.

Options for legal recognition of the transferred property

The founder, especially if he is also a legal entity, donating property to the fund of the organization free of charge, must correctly reflect this operation in his accounting documents. It is impossible to recognize such an act as a donation procedure, since its size, as a rule, exceeds the limits allowed for donation between organizations. To prohibit donations between legal entities, justified in paragraph 1. Art. 575 of the Civil Code of the Russian Federation, has not been violated, the contribution of the participants to the LLC should be considered as:

• investment deal;
• common implementation.

FOR YOUR INFORMATION! In both cases, the contribution of property is considered a gratuitous transfer, therefore these funds are neither an expense of the transferring party, nor income of the receiving party.

Postings of gratuitous transfer of property for accounting

On balance sheet the procedure for the gratuitous return and acceptance of property assets is carried out in accordance with clause 11 of PBU 10/99 "Organization expenses", the Instructions for the application of the Chart of Accounts and the Letter of the Ministry of Finance of Russia dated January 29, 2008 No. 07-05-06 / 18.

Outgoing side wiring:

• if a contribution is made in the form of cash: debit 91-2 "Other expenses", credit 50 or 51 "Long-term loans" or 51 "Settlement accounts", the content of the operation indicates that the cash contribution is reflected;
• if materials, goods, etc. are transferred to the property: debit 91-2 "Other expenses", credit 10 "Fixed assets", 40 " Authorized capital"Or 41" Share capital», The content of the transaction is a reflection of the transfer of non-cash deposit of funds;
• if any of the following is transferred to the property: debit 01 "Fixed assets" (disposal), 02 "Depreciation of fixed assets" or 91-2 "Other expenses", credit 01 "Fixed assets" (operation), 01 "Disposal of fixed assets", reflected transaction - write-off of the initial value of the fixed asset accrued on it, or transfer of non-monetary contribution.

Host postings(depends on whether value added tax was charged):

• if the receipt of the property was considered as a sale: debit 91-2 "Other expenses", credit 68 "Calculations of taxes and fees", the operation for calculating VAT is reflected when making a contribution in non-cash form;
• if the deposit was considered as an investment transaction: debit 91-2 "Other expenses", credit 68 "Calculations of taxes and fees", the recovery of VAT accepted for deduction is reflected;
• if the contribution is made in cash: debit 75 "Settlements with founders", credit 83 " Extra capital», The operation to reflect the monetary contribution to the property of the subsidiary; debit 50 or 51, credit 75, receipt of funds from a participant as a contribution to property;
• when entering goods or materials: debit 75 "Settlements with founders", credit 83 "Additional capital", making a non-monetary contribution; debit 10 "Fixed assets" or 41 "Share capital" - receipt of a non-monetary contribution from a participant;
• upon receipt of the fixed asset: debit 75 "Settlements with founders", credit 83 "Additional capital", making a non-monetary contribution; debit 08-4 "Investing in fixed assets, acquisition of a fixed asset ", credit 75" Settlements with founders "- receiving from the founder of a fixed asset as a property contribution.

NOTE! If the contribution is made not in cash, but in property form, then the party that received it will not be able to accept this contribution for deduction.

Reflection of a gratuitous contribution in tax accounting

As a result of the founders making gratuitous contributions tax burden slightly decreases if it is produced for the sake of increasing net assets... In all other cases, the contribution affects the tax accounting of the receiving party (changes the composition of the founders' shares).

Tax implications for the giving party

Income tax will not be taken into account, since from the point of view of taxation, the transferred property is not profit, and therefore, expenses and costs associated with its transfer are not recognized (clause 16 of article 270 of the Tax Code of the Russian Federation).

can be considered in two ways:

• if funds are transferred, or the procedure is regarded as an implementation, VAT should be charged, since the object of the transaction is available (letter of the Ministry of Finance dated 07.15.2013 No. 03-07-14 / 27452);
• if the transfer is considered as an investment transaction, there is no need to charge VAT, since the object of taxation itself is absent (clause 1, clause 2, article 146 of the RF Tax Code, clause 4, clause 3, article 39 of the RF Tax Code).

Tax implications for the host

Income tax it is also not accepted for accrual, since, according to the law, the organization did not receive any taxable income. Additional conditions obligatory for the host party to comply with (such as the amount of participation in the capital, especially the disposal of the received property, etc.), the law does not put forward.

Nuances can arise only in connection with the depreciation of fixed assets received as such contributions. The property received should be assessed by market value at the time of making a contribution, but not below book value the transmitting side, and then amortize (this is allowed by letters of the Ministry of Finance of Russia dated 04/28/2009 No. 03-03-06 / 1/283 and dated 12/05/08 No. 03-03-06 / 1/674). It is prohibited to apply the depreciation premium.

If subsequently the received property needs to be written off or sold, their cost will need to be included in tax expenses (subparagraph 2 of paragraph 1 of article 268 of the Tax Code of the Russian Federation), since from the moment of transfer the contribution becomes the property of the organization that received it.

Value added tax will not be accepted for deduction, since it cannot be restored by the party that transferred the contribution. No special provisions for VAT deduction in the case of donated contributions to tax legislation RF is not.

In 2014, the organization opened a credit line for RUB 100,000 thousand. During the year, on applications received and returned credit funds several times within the established limit. As a result, the turnover on debit account 51 in correspondence with account 66 amounted to 250,000 thousand rubles, turnover on credit account 51 in correspondence with account 66 amounted to 220,000 thousand rubles. Question: How to reflect these transactions in the statement of cash flows in a collapsed or expanded form?

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

Elena Popova,

state councilor tax service RF rank I

2. References:The procedure for filling out the Cash Flow Statement

1. The members of the company are obliged, if provided for by the charter of the company, by decision general meeting members of the company to make contributions to the property of the company. Such an obligation of the company's participants may be provided for by the charter of the company when the company is founded or by introducing amendments to the charter of the company by the decision of the general meeting of the company's participants, adopted unanimously by all participants in the company.

The decision of the general meeting of members of the company on making contributions to the property of the company may be adopted by a majority of at least two-thirds of votes from the total votes of members of the company, if necessary more votes for making such a decision are not provided for by the charter of the company.

2. Contributions to the property of the company are made by all members of the company in proportion to their shares in the charter capital of the company, unless a different procedure for determining the size of contributions to the property of the company is provided for by the charter of the company.

The charter of the company may provide for the maximum value of contributions to the property of the company made by all or certain members of the company, as well as other restrictions related to making contributions to the property of the company. Restrictions related to making contributions to the property of the company, established for a certain member of the company, in the event of alienation of his share or part of the share, do not apply to the acquirer of the share or part of the share.

(see text in previous edition)

Provisions establishing the procedure for determining the amount of contributions to the company's property disproportionate to the size of the shares of the company's participants, as well as provisions establishing restrictions related to making contributions to the company's property, may be provided for by the company's charter when it was founded or introduced into the company's charter by decision of the general meeting of the company's participants. adopted by all members of the company unanimously.

Changes and exclusion of the provisions of the company's charter, establishing the procedure for determining the amount of contributions to the company's property disproportionate to the size of the shares of the company's participants, as well as restrictions related to making contributions to the company's property, established for all members of the company, are carried out by decision of the general meeting of the company's participants, adopted by all participants society is unanimous. Changes and exclusion of the provisions of the company's charter that establish the specified restrictions for a certain participant in the company are carried out by a decision of the general meeting of participants in the company, adopted by a majority of at least two-thirds of votes of the total number of votes of the company's participants, provided that the participant in the company for whom such restrictions are established, voted for such a decision or gave written consent.