Share Capital of private limited company

2007-07-31 2:34 am

請問一間小型私人公司有HK$10,000股本, 每股HK$1, 現分配了3股予3個shareholders,每人1股,每股HK$1, 但他們並沒有真正支付現金作購入股本, 即現entry為 :
Dr. C/A with shareholders HK$3.-
Cr. Share Capital HK$3.-

請問現要埋年結及audit, 有否需要叫各shareholders付錢支付該股本, 再做entry如下:
Dr. Cash HK$3.-
Cr. C/A with shareholders HK$3.-

是否有公司條例規定需要真正支付現金以購入股本, 而不可做entry入C/A當作shareholders欠公司錢, 請指示是那條規定, 謝謝.

更新1:

是否即只需做entry, 而不需要求shareholders支付金錢?

回答 (1)

用戶2576

2007-07-31 5:47 am

✔ 最佳答案

In the Return of Allotment filed with the Companies Registry, it is normally stated as the shares are allotted payable in cash. So, in principle, the shares must be fully paid in cash. The shares were not issued other than in cash.
So, it is eaiser to say,
Dr. cash $3
Cr. Share Capital $3
The shares are being paid fully in cash
Later, then
Dr. C/A with shareholders $3
Dr. Cash $3
the shareholders then borrowed $3 from the company.
So, the share capital are fully paid first but lent to the shareholders later on.

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