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  • Poate întreprinderea acoperi pierderile anilor precedenți prin stingerea datoriilor pe împrumut față de fondatori?
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Practical accounting

iconPoate întreprinderea acoperi pierderile anilor precedenți prin stingerea datoriilor pe împrumut față de fondatori?

În conformitate cu prevederile art. 31 alin. (1) din Legea privind societățile cu răspundere limitată nr. 135/2007, societatea este obligată să formeze un capital de rezervă de cel puţin 10% din cuantumul capitalului social. Capitalul de rezervă al societăţii poate fi folosit doar la acoperirea pierderilor sau la majorarea capitalului ei social. (art. 31 alin. (2) din Legea nr. 135/2007)

Galina Șpac

Galina Șpac

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Publicaţia periodică "Monitorul Fiscal FISC.MD"

„Acest articol aparține exclusiv P.P. „Monitorul fiscal FISC.md” și este protejat de Legea privind drepturile de autor.
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