# 

## Glamour

10      900   .     1000 .        8     1100   .   ,        .

1.	   :  81 51  9000,00
2.	         : 81 91-1  1000,00
3.	       
4.	    
5.	    
6.

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## .

*Glamour*,    ?

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## Glamour



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## .

-   -  -   :Smilie:

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## Glamour

1.	   :  81 51  9000,00
2.	         : 81 91-1  1000,00
3.	      :  80-3  80-4  10000,00
4.	    :  51  56  8800,00
5.	    :  91  58  8000,00
6.	    :  80-4  81  10000,00

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## .

> 56


    ?

    80         (.  94)...
    ,       ,       .
     81 .
         80- .

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## Glamour

C    ?

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## .

? 
 :Wink:

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## Glamour

:yes:

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> 


Dear all,

No gain nor loss are to be recognised in such a case. It is obvious transactions with owners in their capacity as owners of the entity should be recognised in capital directly. See PBU 9 & 10, definition of income and expenses respectively.

Best regards,

Russian Accounting Standards Board

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## Glamour

1.	   :  81 51  9000,00
2.	         : 81 91-1  1000,00
3.	       :      10000,00
4.	    :  62(76)   91  8800,00
5.	    :  91-2  81  7200,00
6.	    :  91  99  1600,00

    ,   :Frown:

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## .

*Glamour*,            81 ,       .
80      ,          .


> No gain nor loss are to be recognised in such a case. It is obvious transactions with owners in their capacity as owners of the entity should be recognised in capital directly. See PBU 9 & 10, definition of income and expenses respectively.
> 
> Best regards,
> 
> Russian Accounting Standards Board


Dear Russian Accounting Standards Board, more properly, no income ore losses until the balance keeps that shares.
By the way, how do you think of the following the shares placement:
either similarly with primary shares issue or via gains/losses accounts for that margin?

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Dear  .,




> *Glamour*,            81 ,       .
> 80      ,          .
> Dear Russian Accounting Standards Board, more properly, no income ore losses until the balance keeps that shares.


Unfortunately, I failed to understand your comments on those points. 




> By the way, how do you think of the following the shares placement:
> either similarly with primary shares issue or via gains/losses accounts for that margin?


How do I think? By my brain, I suppose. As to your other issues, Im afraid its not clear what your question is about. If it is about premium/discount to the ordinarily shares, those premium/discounts should always be recognized in the entitys capital, either in share premium or retained earnings accounts. Neither gain nor loss should be recognized in the Income statement.

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## Andyko

to be clear for all messages must be russian-language;

Dear * .*, would you like translate  it for old stupid accountant while he doesnt delete it as spam?

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> 1.	   :  81 51  9000,00
> 2.	         : 81 91-1  1000,00
> 3.	       :      10000,00
> 4.	    :  62(76)   91  8800,00
> 5.	    :  91-2  81  7200,00
> 6.	    :  91  99  1600,00
> 
>     ,


 80-3  80-4 10.000

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1.     81 51 9000
2.    .       81 91-1 1000
3.       80-3 80-4 10000
4.      51 75 8000
5.      75 80 8000
6.      75 83 800.

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,       ?

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> 1.     81 51 9000
> 2.    .       81 91-1 1000
> 3.       80-3 80-4 10000
> 4.      51 75 8000
> 5.      75 80 8000
> 6.      75 83 800.


!
1.+
2.+
3.+
4.      51 75 8800 .
5.      75 80 7200 .
6.      75 83 1600 .,
...  + .

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## EVG82

!      ,   

     .         .       .      -,  + .      =         ?

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## ..

> ?


 - .  - .
  ,    



> =


- .

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