Placed equity instruments. Practical planning

The financial instruments plan is also part of the financial plan. After completion of the editing of operational plans and preliminary calculations of the business plan, as a rule, a cash flow deficit appears in the final line in the cash flow statement (see “Eliminating the cash deficit and cash gaps”). To eliminate the cash deficiency, credit or investment resources are attracted.

The "financial instruments" plan contains information about the project participants, about equity instruments, contributions by the project participants - cash or assets, about dividends paid, etc.

☛ Please note that the shares of project participants can be contributed both in cash and in assets. If a project participant contributes his share of an asset, in this case the asset must be accounted for in the investment plan, in the form of asset accounting planning. There you need to indicate the method of receipt - "shareholder contribution". Also, when describing the shares contributed by assets in the form of planning equity instruments, in the field "payment method" you must select "fixed assets and other assets" from the list.

Most likely, in most cases, the "Placed equity instruments" plan will be used to enter information on equity participation, planned dividends and other information necessary to clarify financial statements. Therefore, here we will consider a simple example of planning contributions of funds and property of participants (founders) - in proportion to their shares in the authorized capital.

Example. Let the share capital be 100 thousand. Let there are three participants - the founder of the joint stock company.

Founders:
1. Ivanov Ivan Ivanovich – contributes 20% to the authorized capital in cash in the 1st month of the project.
2. Petrov Petr Petrovich – contributes 30% to the authorized capital in cash in the 3rd month of the project.
3. Sidorov Sidor Sidorovich – contributes 20% to the authorized capital in cash in the 2nd month of the project, and also acquires office equipment (in the 1st month of the project) - at the expense of a 30% contribution to the authorized capital.

1. Step. To call the planning form, click (one click) with the left mouse button on the link "Financial instruments", or - F2.


Funding instruments tab


2. Step. Add project participants (3 participants): menu item "Add" or F2. In the form, select the item "shares in the authorized capital" and click "OK", as shown in the figure:



3. Step. Add a line to the table "editing equity instruments (shareholder contribution, shares)" - the context menu item "Add" or "Ins", as shown in the figure:

4. Step. Describe the purpose of the funding so that it is clear, for example:


1. for Ivanov - "Shares in the authorized capital of 20%";
2. for Petrov - "Shares in the authorized capital of 30%";
3. for Sidorov, respectively - "Contribution of 20% to the authorized capital" and "Contribution of 30% - purchase of ORGTECHNIKA".

☛ To edit, use double click or Enter.


5. Step. Set dates, amounts and payment method (cash or assets) - for each founder. For Sidorov, indicate the payment method “fixed assets and other assets”.

Dividends tab



6. Step. Edit the dividend payments for each project participant. To edit, use the key input or the context menu function (right mouse button), as shown in the figure:


Please note that Sidorov's asset will be taken into account in the investment plan - in "Fixed assets and other assets" (see the end of the example).



The balance sheet reflects only the paid-in capital (line [24] "Share capital"), as well as transactions with paid-in capital (buyback, placement costs, etc.).
7. Step. Click the "calculate" button and select the first item: "financing table, calculation of equity instruments". See the content of the funding table.

8. Step. Perform the final calculation of the project: Main menu → Data → Calculate → Financial plan (or F9). To perform the calculation, you can select the checkboxes in all plans:


The calculation result is line [24] "Share capital" in the "Balance sheet" table. Please note that the line "Share capital" does not yet reflect Sidorov's share ("Office equipment 30% in the authorized capital"):


9. Step. Go to the investment plan and activate the asset editing form: click (one click) with the left mouse button on the link "Fixed assets and other assets", or - F2.


10. Step. Before adding a new asset select from the list "2nd depreciation group" (depreciation up to 3 years) and press "F2", as shown in the figure:

11. Step. Set the following settings in the "Registration" tab:
1. asset type - fixed asset,
2. method of receipt - shareholder contribution,,
3. date of receipt - the first month of the project (01.2015),
4. registration period - the second month of the project (02.2015),
5. useful life - 36 months.


12. Step. Set the following settings in the "Accounting" tab:
1. basic costs - 30,000 in accounting,
2. basic costs - 30,000 in tax accounting,
3. write-off method - amortization,
4. specify the property tax flag.



To simplify the example, we do not indicate VAT.
13. Step. Set the following settings in the "Amortization" tab:
1. accounting method - linear,
2. the method in tax accounting is linear.


14. Step. Set the following settings in the Disposal tab:
1. method of disposal - write-off,
2. set the checkbox to write off "by residual value".


15. Step. Perform calculations:
1. In the form of editing assets: Calculate → Final calculation (of all assets) → ОК,
2. Perform the final calculation of the project: Main menu → Data → Calculate (or F9). To perform the calculation, you can check the boxes in all plans, including "Balance":

The calculation result - line [24] "Share capital" in the "Balance sheet" table:



Now the share capital includes Sidorov's share contributed by the asset in 1 month of the project.

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