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财政部:以公积金弥补亏损需通知债权人或向社会公告
梧桐树下V· 2025-06-29 05:40
Core Viewpoint - The Ministry of Finance issued a notification to clarify financial processing issues related to the implementation of the Company Law and the Foreign Investment Law, focusing on the use of capital reserves to cover losses, the evaluation of non-monetary assets for contributions, and the management of specific funds in foreign-invested enterprises [1][10]. Group 1: Use of Capital Reserves to Cover Losses - Companies can use capital reserves to cover losses based on audited financial statements from the previous year, with the limit being the negative retained earnings brought to zero [2][11]. - The notification specifies that companies must create a plan for using capital reserves to cover losses, detailing the loss situation, reasons for covering losses, and the source and amount of reserves to be used [3][11]. - Companies must notify creditors or publicly announce the decision to use capital reserves within 30 days of the shareholders' meeting resolution [3][11]. Group 2: Non-Monetary Asset Contributions - Companies must evaluate non-monetary assets contributed by shareholders according to relevant regulations and follow internal decision-making procedures for establishment, capital increase, merger, and division [4][12]. - Companies should consider various factors that may affect the realization of asset rights when accepting non-monetary contributions and may need to obtain legal opinions if necessary [4][12]. Group 3: Management of Specific Funds in Foreign-Invested Enterprises - Foreign-invested enterprises must convert surplus reserve funds into statutory and discretionary reserves, with specific management requirements for employee reward and welfare funds [5][13]. - From January 1, 2025, foreign-invested enterprises will no longer accrue reserve funds, development funds, or employee reward and welfare funds, and any accruals made after this date should be reversed [5][13].