Annotation

The paper considers the problem of increasing the authorized capital of a joint-stock company, 100% of which is owned by the state, by the amount of a subsidy received for the purpose of capital investments in capital construction facilities. The problem of increasing the authorized capital at the expense of property (own funds) is characterized, when the latter is understood as components of equity in the sense of accounting, for example, additional capital. It is determined that the budget subsidy has a dual nature: "earmarked budget funding" and "contribution to property", and therefore, for accounting purposes, it is proposed to qualify it as additional capital as part of the organization's own funds.