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Financial planning

Structure plans in the Finance plan
Credit products. Planning tools
Credit products. Practical planning
Credit products. Methods and algorithms of calculation
Operating and financial leases. Practical planning
Reserves for future expenses. Planning Tools
Reserves for future expenses. Practical planning
Placed equity instruments. Planning Tools
Placed equity instruments. Practical planning

Placed equity instruments. Practical planning


Planning of equity instruments

Plan "Placed equity instruments" is part of the "Financial plan". After editing the operating plans and preliminary calculations of the business plan, as a rule, the "Report on cash flows" there is a shortage of funds in the summary line (see "the elimination of the deficit of funds, the closing cash gaps"). To eliminate cash deficiency, credit or investment resources are attracted.

In terms of "Placed equity instruments" also contains information on participants of joint-stock companies, the shares of the founders, introducing a share of founders in the authorized capital in cash or in the form of fixed assets or other assets, of dividends paid, the change of capital.


Planning example. The contribution of founders to the authorized capital

Most likely, in most cases, the plan "Placed equity instruments" will be used for entering information on the equity participation, the planned dividends and other information required for clarification of financial statements. Therefore, there will be considered a simple example of planning of deposits cash and deposits in the assets of participants (founders) in proportion to their shares in the authorized capital.

    Example. Suppose, the share capital is 100 thousand. Let there are three participants - three founders 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. Peter Petrov Petrov - contributes 30% to the authorized capital in cash in the 3rd month of the project
    3. Sidor Sidorovich Sidorov - contributes 20% to the authorized capital in cash in the second month of the project, and also buys office equipment (in the 1st month of the project) - in the account of 30% of the contribution to the authorized capital

    1. step.To call the planning form, click (one click) the left mouse button on the link "Placed equity instruments", or - F2.


    2. Tab "Tools of financing»

    3. step. Add the share in the capital and do this 3 times (for each founder): the menu item Add (F2), in the form, select the item "share capital" and click OK, as shown in figure:

    4. The Placed equity instruments plan is part of the Financial Plan


    5. step. Suppose, 1% of the share in the authorized capital is equal to one share with a nominal value of 1000 rubles (100% of the authorized capital = 100,000).
    6. Let's note, for the description of shares in the authorized capital, ordinary shares with any denomination are used. It is clear that the nominal value should be chosen so that it is easier to count the contributed funds in proportion to the shares.


      In terms of Placed equity instruments, information is also provided on the members of the joint-stock company, on the shares of the founders, on the making of shares by the founders in the authorized capital in cash or in the form of fixed assets or other assets, on paid dividends


    7. step. Add the line "Issue placement": the context menu item "Add
      the string"
      (or Ins), as shown in figure:

    8. A simple example of planning of deposits cash and deposits in the assets of participants (founders) in proportion to their shares in the authorized capital


    9. step. Edit the "name" (double-click or "Enter" ) to make it clear, for example, so:

      1. for Ivanov, name "Stakes in the registered capital of 20%";
      2. for Petrov - "Stakes in the authorized capital of 30%";
      3. for Sidorov, respectively - "Stakes in the authorized capital of 20%" and "Office equipment 30% in the authorized capital."

    10. step. Install the corresponding periods in the fields "date of placement" and "termination" (double-click or Enter) – for each member, select the month in which the scheduled payment.


    11. Tab "Shareholders»

    12. step. Add the shareholders (perform this action 3 times): the menu item "Add" ( F2 ), select "shares in the authorized capital" in the form and click "OK". Specify a new name and save ( F5 ), as shown in the figure:

    13. To eliminate the shortage of cash (cash deficiency) are attracted credit or investment resources


    14. step. To add the line "Payment shares", press "Ins" or choose a context menu, as shown in figure:

    15. After editing the operating plans and preliminary calculations of the business plan, as a rule, in the statement of cash flows there is a deficiency of funds in the summary line


    16. step. Open the list of "financing tools" (double click or "Enter" ), select the appropriate value for each founder from the list.
    17. step. Open the list of "placement" (double click or "Enter" ), select the appropriate value from the list: for Ivanova " Shares in the authorized capital of 20% ", for Petrov -" Stakes in the authorized capital of 30% ", for Sidorov , respectively -" Shares in the authorized capital of 20% "and" Office equipment 30% in the capital. "

    18. step. Specify the value in the "quantity" field (double-click or "Enter"), in accordance with the shares of each participant (one share, in our case, corresponds to 1% in capital): for Ivanov = "20", for Petrov = "30", for Sidorov = "20" and for the contribution "Office equipment 30% in capital" - do not specify the quantity!

    19. Please note that for Sidorov's contribution ("Office equipment 30% in capital") we do not specify the amount to exclude the asset in "equity instruments", but we will take into account this asset in the investment plan - in "Fixed assets and other assets".

      Only the paid-up capital (line [24] "Share capital") is reflected in the balance sheet, as well as transactions with paid-in capital (repurchase, costs for placement, etc.). Until the number of paid shares (shares) is indicated, these shares are recorded as unpaid and are not recorded in the balance sheet.

    20. step. Consistently do the calculations: "Count → Section 'Totals' calculation of capital," "Count → the Final calculation":

    21. Table of dividends – ordinary and preference shares


    22. step. To perform the final evaluation of the project: Main menu → Data → Calculate → Balance. Same F9 → Balance. To perform the calculation, you can set the flags in all plans, including "Balance»:

    23. The Placed equity instruments plan will be used to enter information on equity participation, on planned dividends and other information


      The result of the calculation is line [24] "Share capital" in the table "Balance sheet". Please note that the share capital of Sidorov ("Office equipment 30% in capital") is not reflected in the line "Share capital":

      Until the number of paid shares (shares) is indicated, these shares are accounted as unpaid and not included in the balance sheet


    24. step. Go to the investment plan and activate the asset editing form: click (one click) the left-click on the link "Fixed assets and other assets", or - F2.

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

    26. Set the following settings in the


    27. step. Set the following settings in the "Login" fold:
      1. asset type is a fixed asset,
      2. the way of arrival is the contribution of shareholders,
      3. the date of receipt - the first month of the project (01.2015),
      4. registration period - the second month of the project (02.2015),
      5. The useful life is 36 months.

    28. step. Set the following settings in the "Accounting" tab:
      1. the main costs - 30 000 in accounting,
      2. basic costs - 30 000 in tax accounting,
      3. write-off method - depreciation,
      4. Specify the "property tax" flag.

      To simplify the example, VAT is not specified.

    29. step. Set the following settings in the tab "Period»:
      1. method of accounting – linear,
      2. method in tax accounting is linear.

    30. step. Set the following settings in the tab "retirement»:
      1. method of disposal – write-off
      2. set the flag to write off "the residual value".

    31. step. Save the settings (menu item "Save" or "F5") and perform calculations:
      1. In the edit form assets: Calculation → Final settlement (of assets) → OK
      2. Perform the final evaluation of the project: Main menu → Data → Calculate → Balance. Same F9 → Balance. To perform the calculation, you can set the flags in all plans, including "Balance":

      The result of the calculation – the row [24] "share capital" in the table "Balance sheet»:

      Result of calculation - line [24] Share capital in table Balance sheet




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