2.4.5. Market value ratios

You can also contribute securities to the authorized capital, for example shares of another company. How to reflect their transfer in accounting if they are included in the assessment of an independent appraiser, and how is such an assessment taken into account when taxing profits?

Contribution to the authorized capital of a deposit organization in kind is not a rare situation. The founder can contribute fixed assets, goods, materials, securities, etc. to the authorized capital. In this case, non-monetary contributions are made to the authorized capital only after their monetary valuation. In some cases, an independent appraiser must be hired to evaluate such property. Let's consider this situation.

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