2. Withdraw legal surplus reserve according to 65,438+00% of after-tax profit: profit distribution-undistributed profit of 65,438+000,000 loans; Capital reserve-legal surplus reserve is 65,438+000,000.
3. 5% of discretionary surplus reserve: profit distribution-undistributed profit of 50,000; loan: capital reserve-discretionary surplus reserve of 50,000.
：
Surplus reserve refers to all kinds of accumulated funds extracted from net profit by enterprises in accordance with regulations. According to its different uses, it can be divided into two categories: public welfare fund and general surplus reserve.
General surplus reserve is divided into two types: one is statutory surplus reserve; The other is arbitrary surplus reserve. Statutory surplus reserve refers to the surplus reserve accrued according to the enterprise's net profit and legal proportion. Mainly used for enterprises to expand reproduction, but also for enterprises to make up losses or increase capital. After drawing the statutory surplus reserve, the enterprise can also draw any surplus reserve according to the needs of enterprise policy. The purpose of arbitrary surplus reserve is the same as that of statutory surplus reserve.
The difference between statutory surplus reserve and arbitrary surplus reserve lies in the different basis of their respective provision; The former is produced according to national laws or administrative regulations; The latter is extracted by the enterprise itself.
Statutory public welfare fund refers to the public welfare fund accrued according to the enterprise's net profit and legal proportion. For the purchase and construction of collective welfare facilities.
Use of statutory surplus reserve: make up for losses; Transfer capital; Enterprises expand reproduction; Pay cash dividends or profits and use surplus reserves at will: As mentioned above, it can also be used for the construction of collective welfare facilities.
use
cover the deficit
If the enterprise loses money, it should make up for it. There are three main channels to make up for the loss:
One is to make up for it with the pre-tax profit of the following year. According to the current system, when an enterprise loses money, it can make up for it with the pre-tax profit realized in the next five years, that is, the period for making up for the loss with the pre-tax profit is five years.
The second is to make up for it with after-tax profits in the following years. If the losses incurred by the enterprise are not fully compensated within five years, the uncompensated losses shall be compensated by the profits after deducting income tax.
The third is to use surplus reserves to make up for losses. When an enterprise uses the extracted surplus reserve to make up for losses, it shall be proposed by the board of directors of the company and approved by the shareholders' meeting.
Transfer capital
When an enterprise converts surplus reserves into capital, it must be approved by the shareholders' meeting. When the surplus reserve is actually converted into capital, it shall be carried forward according to the original shareholding ratio of shareholders. When the surplus reserve is converted into share capital, the surplus reserve retained after the conversion shall not be less than 25% of the registered capital.
Dividend distribution
Dividend distribution, in principle, the enterprise has no profit in that year, and it can not distribute dividends. For example, in order to maintain the reputation of an enterprise, the following conditions must be met when distributing dividends with surplus reserves:
(1) After the surplus reserves cover the losses, there is still a balance in this common reserve fund.
(2) When distributing dividends with surplus reserves, the dividend yield should not be too high, and should not exceed 6% of the face value of the stock.
(3) After distributing dividends, the statutory surplus reserve fund shall not be less than 25% of the registered capital.