10.01.2014 Reede

Mida teha, kui osakapital jääb alla omakapitali suuruse miinimumnõuet? Esile tõstetud

Vadim Dontševski, vandeaudiitor, partner
Vadim Dontševski, vandeaudiitor, partner

Äriregistri nõudel ei tohi omakapital olla vähem kui 2500 eurot. Kas sama nõue kehtib ka ettevõtetele, mis on asutatud sissemakseta? Asutasime osaühingu ilma sissemakseta. Põhikirjas ei ole nõuet omakapitali moodustamiseks tulevikus.
Ettevõtte asutamisel pandi kirja:

D Osakapital nimiväärtuses 2500 eurot
K Sissemaksmata osakapital 2500 eurot

Kasum esimesel tegevusaastal ei ületanud 2500 eurot, mis tähendab, et ettevõtte omakapital on väiksem kui 2500 eurot ja ei vasta seega äriregistri nõudele. Samuti tahaksin teada, kas on olnud selliseid pretsedente? Kuidas äriregister reageerib selliste tulemustega bilansile?

Vastab Vadim Dontševski, vandeaudiitor, partner, Villems Donoway:

Äriseadustiku (ÄS) § 1401 sätestab, et kui osaühingu kavandatud osakapital ei ole suurem kui 25 000 eurot, võib asutamislepinguga ette näha, et asutajad ei pea osaühingu asutamisel osa eest tasuma. Nimetatud osaühingu asutajaks (asutajateks) saab olla üksnes füüsiline isik (füüsilised isikud).

See tingimus ei tühista siiski ÄS-i §-s 136 olevat osakapitali suuruse miinimumnõuet.

ÄS § 176 sätestab, et kui netovara on vähem kui pool osakapitalist või vähem kui sama seadustiku §-s 136 nimetatud osakapitali suurus, tuleb osanikel otsustada, kas vähendada või suurendada osakapitali või võtta tarvitusele muud abinõud. Samas, kui tegemist on sissemaksmata osakapitaliga, ÄS-i kohaselt kuni sissemaksete täieliku tasumiseni kõigi osanike poolt ei või osaühing suurendada ega vähendada osakapitali. See omakorda tähendab, et teil jääb üle võtta tarvitusele muud abinõud, likvideerida osaühing või esitada pankrotiavaldus.

Informatsioon äriregistri kehtestatud sanktsioonide kohta sellistes olukordades puudub.

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