發(fā)布時(shí)間：2018-05-10 08:05

  本文選題：回購條款 + 金融負(fù)債　； 參考：《財(cái)務(wù)與會(huì)計(jì)》2017年01期

【摘要】：隨著資本市場上融資方式的不斷創(chuàng)新,一種新型的"股權(quán)增資"形式應(yīng)運(yùn)而生,該種增資形式與常規(guī)的股東增資不同的是,在增資協(xié)議中一般會(huì)附回購條款,即約定增資方在股權(quán)增資后每年向被增資方收取固定利息,到期收回本金。本文根據(jù)增資協(xié)議中約定回購條款的不同,分別探析國開基金等基金公司對被增資方股權(quán)增資后由母公司予以回購、由整個(gè)合并體系外的單位予以回購和由子公司在以后年度通過減資形式返還增資款的賬務(wù)處理,以及進(jìn)一步探析股權(quán)關(guān)系更為復(fù)雜的合伙企業(yè)增資的賬務(wù)處理。
[Abstract]:With the continuous innovation of the financing mode in the capital market, a new type of "equity capital increase" comes into being, which is different from the conventional shareholder capital increase, and is usually accompanied by a repurchase clause in the capital increase agreement. That is, agreed to increase the equity capital each year after the increase in the party charged fixed interest, due to recover the principal. According to the difference of the terms of repurchase agreed in the capital increase agreement, this paper analyzes separately the repurchase by the parent company after the increase of equity of the party to which the capital has been increased by the fund company, such as the national fund. The repurchase by the units outside the whole merger system and the accounting treatment of the capital increase returned by the subsidiary company in the following years through the reduction of capital, and the further analysis of the accounting treatment of the capital increase of the partnership with more complicated equity relations.
【作者單位】： %E6%B5%99%E6%B1%9F%E6%B1%9F%E5%8D%97%E5%88%86%E6%89%80;" target="_blank">利安達(dá)會(huì)計(jì)師事務(wù)所<特殊普通合伙>浙江江南分所;
【分類號】：F275

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