{"id":6640,"date":"2016-03-15T00:00:00","date_gmt":"2016-03-15T00:00:00","guid":{"rendered":"https:\/\/new.leinonen.eu\/est\/negatiivne-netovara-ariuhingu-omakapitali-vastavusse-viimine\/"},"modified":"2016-03-15T00:00:00","modified_gmt":"2016-03-15T00:00:00","slug":"negatiivne-netovara-ariuhingu-omakapitali-vastavusse-viimine","status":"publish","type":"post","link":"https:\/\/leinonen.eu\/est\/et\/news\/negatiivne-netovara-ariuhingu-omakapitali-vastavusse-viimine\/","title":{"rendered":"Negatiivne netovara – \u00e4ri\u00fchingu omakapitali vastavusse viimine"},"content":{"rendered":"
\n

Juhul kui \u00e4ri\u00fching ei teata registrile oma edasistest plaanidest v\u00f5i ignoreerib hoiatuskirja v\u00f5i m\u00e4\u00e4rust t\u00e4ielikult, siis on \u00e4riregistril \u00f5igus \u00fching sundl\u00f5petada<\/u>\u00a0ning \u00e4riregistrist kustutada.<\/u>\u00a0See, kas tegemist on aktiivselt tegutseva \u00e4ri\u00fchinguga v\u00f5i riiulifirmaga, ei oma siinkohal t\u00e4htsust. <\/p>\n

<\/p>\n

V\u00d5IMALUSED NETOVARA VASTAVUSSE VIIMISEKS<\/p>\n

Kui osa\u00fchingul v\u00f5i aktsiaseltsil on netovara v\u00e4hem kui n\u00f5utud, siis \u00e4riseadustik n\u00e4eb ette j\u00e4rgmised viisid omakapitali vastavusse viimiseks:<\/p>\n

    \n
  1. Osa- v\u00f5i aktsiakapitali suurendamine v\u00f5i v\u00e4hendamine kas rahaliste v\u00f5i mitterahaliste sissemaksete abil;<\/li>\n
  2. \u00c4ri\u00fchingu vabatahtlik likvideerimine v\u00f5i pankrotiavalduse esitamine;<\/li>\n
  3. \u00c4ri\u00fchingu reorganiseerimine l\u00e4bi \u00fchinemise, jagunemise v\u00f5i \u00fcmberkujundamine;<\/li>\n
  4. Muud v\u00f5imalikud abin\u00f5ud (investorite kaasamine, osaluse v\u00f5\u00f5randamine, t\u00e4iendava reservi moodustamine).<\/li>\n<\/ol>\n

    <\/p>\n

    MITTERAHALINE SISSEMAKSE KUI OMAKAPITALI PARANDAMISE VIIS<\/p>\n

    Praktikas k\u00f5ige tavalisem omakapitali probleemi lahendamise viis on osanike v\u00f5i aktsion\u00e4ride poolt tehtavad rahalised v\u00f5i mitterahalised sissemaksed \u00e4ri\u00fchingusse.<\/p>\n

    Mitterahalise sissemakse esemeks v\u00f5ib olla omanike laen, v\u00f5lan\u00f5ue, mitmesugused esemed, kinnisvara – mistahes varaliselt hinnatav asi v\u00f5i \u00f5igus, millele on v\u00f5imalik p\u00f6\u00f6rata sissen\u00f5uet.<\/p>\n

    Selleks, et parandada omakapitali l\u00e4bi mitterahalise sissemakse, tuleb koostada j\u00e4rgmised dokumendid:<\/p>\n

      \n
    1. Osanike\/ aktsion\u00e4ride otsus;<\/li>\n
    2. Mitterahalise sissemakse v\u00e4\u00e4rtuse hindamise akt;<\/li>\n
    3. Mitterahalise sissemakse \u00fcleandmise-vastuv\u00f5tmise akt;<\/li>\n
    4. Avaldus \u00e4riregistrile;<\/li>\n
    5. Vajadusel p\u00f5hikirja muutmine v\u00f5i uue p\u00f5hikirja koostamine;<\/li>\n
    6. Vajadusel Eesti V\u00e4\u00e4rtpaberite Keskregistri teavitamine, panga teavitamine, jms.<\/li>\n<\/ol>\n

      <\/p>\n

      Juhul kui tegemist on aktsiaseltsiga, siis kontrollib audiitor mitterahalise sissemakse v\u00e4\u00e4rtuse piisavuse hindamist ning koostab selle kohta kirjaliku audiitori aruande.<\/p>\n

      Osa\u00fchingu puhul peab audiitor kontrollima vara v\u00e4\u00e4rtuse hindamist \u00fcksnes siis, kui O\u00dc kapital on v\u00e4hemalt 25 000 EUR ning ja<\/strike> mitterahalise sissemakse v\u00e4\u00e4rtus \u00fcletab 1\/10 osakapitalist. K\u00f5ikide osa\u00fchingute puhul, mille kapital on kuni 24 999 EUR, hindab mitterahalise sissemakse v\u00e4\u00e4rtust juhatus ning audiitor seda t\u00e4iendavalt kontrollima ei pea. <\/p>\n

      Samuti kasutatakse praktikas vabatahtliku t\u00e4iendava reservi loomise v\u00f5imalust, mille moodustamise, kasutamise ja l\u00f5petamise kord peab olema s\u00e4testatud \u00fchingu p\u00f5hikirjas. <\/p>\n

      <\/p>\n

      Juhul kui vajate abi v\u00f5i n\u00f5ustamist \u00e4ri\u00fchingu omakapitali seadusega vastavusse viimisel v\u00f5i \u00e4ri\u00fchingu reorganiseerimisel, v\u00f5tke meiega \u00fchendust<\/a> <\/i>ning leiame teile parima lahenduse.<\/i><\/p>\n

      <\/div>\n","protected":false},"excerpt":{"rendered":"

      Juhul kui \u00e4ri\u00fching ei teata registrile oma edasistest plaanidest v\u00f5i ignoreerib hoiatuskirja v\u00f5i m\u00e4\u00e4rust t\u00e4ielikult, siis on \u00e4riregistril \u00f5igus \u00fching sundl\u00f5petada\u00a0ning \u00e4riregistrist kustutada.\u00a0See, kas tegemist on aktiivselt tegutseva \u00e4ri\u00fchinguga v\u00f5i riiulifirmaga, ei oma siinkohal t\u00e4htsust. V\u00d5IMALUSED NETOVARA VASTAVUSSE VIIMISEKS Kui osa\u00fchingul v\u00f5i aktsiaseltsil on netovara v\u00e4hem kui n\u00f5utud, siis \u00e4riseadustik n\u00e4eb ette j\u00e4rgmised viisid omakapitali […]<\/p>\n","protected":false},"author":10,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[1],"tags":[],"coauthors":[114],"class_list":["post-6640","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"yoast_head":"\nNegatiivne netovara - \u00e4ri\u00fchingu omakapitali vastavusse viimine – Leinonen Estonia<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/leinonen.eu\/est\/et\/news\/negatiivne-netovara-ariuhingu-omakapitali-vastavusse-viimine\/\" \/>\n<meta property=\"og:locale\" content=\"et_EE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Negatiivne netovara - \u00e4ri\u00fchingu omakapitali vastavusse viimine – Leinonen Estonia\" \/>\n<meta property=\"og:description\" content=\"Juhul kui \u00e4ri\u00fching ei teata registrile oma edasistest plaanidest v\u00f5i ignoreerib hoiatuskirja v\u00f5i m\u00e4\u00e4rust t\u00e4ielikult, siis on \u00e4riregistril \u00f5igus \u00fching sundl\u00f5petada\u00a0ning \u00e4riregistrist kustutada.\u00a0See, kas tegemist on aktiivselt tegutseva \u00e4ri\u00fchinguga v\u00f5i riiulifirmaga, ei oma siinkohal t\u00e4htsust. 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