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Operatiuni privind primele de emisiune

Intrebare: SC X SA majoreaza capitalul social prin emiterea de noi actiuni cu o valoare nominala de 5.000 lei, plus prima de emisiune de 400 lei. Ulterior, din prima de emisiune suma de 200 lei se foloseste pentru acoperirea unor cheltuileli cu emiterea de noi actiuni. Care sunt inregistrarile contabile care se impun?
Raspuns:

Subscrierea capitalului:

456 „Decontari cu actionarii/asociatii privind capitalul” = 1011 „Capital subscris nevarsat”  5.000
456 „Decontari cu actionarii/asociatii privind capitalul” = 1041 „Prime de emisiune”   400

Incasarea actiunilor subscrise:

5121 „Conturi la banci in lei” = 456 „Decontari cu actionarii/asociatii privind capitalul”  5.400

Inregistrarea capitalului varsat:

1011 „Capital subscris nevarsat” = 1012  „Capital subscris varsat”  5.000

Achitarea in numerar a cheltuielilor de emisiune a actiunilor:

201 „Cheltuieli de constituire” = 5311 „Casa in lei”    200

Acoperirea cheltuielilor de emisiune a actiunilor:

1041 „Prime de emisiune” = 201 „Cheltuieli de constituire”  200

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