信用社（银行）净资产处置报告.doc

信用社（银行）净资产处置报告默认表情酷猴呆呆男信用社（银行）净资产处置报告为了切实维护入股社员、债权人利益和信用社职工合法权益，依据国务院印发深化农村信用社改革试点方案(国发xxxxxxxxxxxx号)和省政府办公厅转发四川银监局四川省农村信用社清产核资、资产评估及净资产分配指导意见(川办函xxxxxxxxxxxx号)精神，按照X X 县农村信用社改革领导小组批准的X X 县农村信用社净资产分配方案要求，对我县农村信用社经清产核资评估确认的净资产进行了处置，现将处置情况报告如下：一、信用社净资产的确认(一)净资产。净资产等于评估确认的所有者权益，即清产核资评估的资产总额减去负债总额。净资产包括股本金、资本公积、盈余公积(其中含公益金) 、一般准备、未分配利润等项目。其中资产总额中已剔除各项损失、提足一般及专项和特别损失准备；负债总额中已经按权责发生制提足各项应付款项。(二)净资产盈余。指净资产中的股金增值部分，包括股金以外的资本公积、盈余公积(其中含公益金)、一般准备、未分配利润等公共积累。(三)公益金。盈余公积中为职工福利提取的公益金，本质上属于职工，可用于购建职工福利设施。二、清产核资评估确认的净资产经聘请四川省X X会计师事务所实施对县联社和xxxx个农村信用社清产核资和资产评估认定，xxxxxxxx年xxxx月xxxx日，全县信用社资产总额xx,xxxxxx,xxxxxx,xxxxxx.xxxx元（预计资产损失xxxx,xxxxxx,xxxxxx.xxxx元）；负债总额xx,xxxxxx,xxxxxx,xxxxxx.xxxx元；净资产（所有者权益）为xxxx,xxxxxx,xxxxxx.xxxx元，其中股本金xxxx,xxxxxx,xxxxxx元。经评估确认后的所有者权益构成为：股本金xxxx,xxxxxx,xxxxxx元，资本公积xxxx,xxxxxx,xxxxxx.xxxx元，盈余公积xx,xxxxxx,xxxxxx.xxxx元(其中公益金xxxxxx,xxxxxx.xxxx元)，一般准备 xxxx,xxxxxx,xxxxxx.xxxx元，亏损挂账xxxx,xxxxxx,xxxxxx.xxxx元，所有者权益净额为xxxx,xxxxxx,xxxxxx.xxxx元。如按预计资产损失提取风险准备xxxx,xxxxxx,xxxxxx.xxxx元后，净资产为xxxxxx，xxxxxx.xxxx元。（一）资产大于负债且净资产大于股本总额的为大东、城区、圣灯、双凤、龙市、界市、石碾、石燕、山川、胡家等xxxx个信用社，净资产金额为xxxx,xxxxxx,xxxxxx.xxxx，其中股本金xxxx,xxxxxx,xxxxxx.xxxx元，公益金xxxxxx,xxxxxx.xxxx元。（二）资产大于负债但净资产小于股本总额的为县联社、响石信用社，净资产金额xx,xxxxxx,xxxxxx.xxxx元，其中股本金xx,xxxxxx,xxxxxx.xxxx元，公益金xxxx,xxxxxx.xxxx元。（三）资产小于负债，即净资产为负数的黄家、迎祥信用社，净资产负数金额xx,xxxxxx,xxxxxx.xxxx元，其中股本金xx,xxxxxx,xxxxxx.xxxx元，公益金xxxx,xxxxxx.xxxx元。三、净资产处置情况依据省政府办公厅川办函xxxxxxxxxxxx号关于净资产分配的有关规定，结合我县信用社原有不规范的老股金已按有关规定清退，现有股金均为xxxxxxxx年度按照“统一法人”社要求规范后的股金实际，按照尊重历史、便于操作和维护入股社员和职工利益的原则，对评估确认的净资产作如下处置：(一)资产大于负债且净资产大于股本总额的大东、城区、圣灯、双凤、龙市、界市、石碾、石燕、山川、胡家等xxxx个信用社， 对其评估确认的净资产xxxx,xxxxxx,xxxxxx.xxxx元，分配处置为：xx.按xx:xx留下原社员股金xxxx,xxxxxx,xxxxxx.xxxx元；xx.按清查确认值留下公益金xxxxxx,xxxxxx.xxxx元；xx.作了上述两项分配后的剩余净资产（公共积累）xxxx,xxxxxx,xxxxxx.xxxx元，不作股金增值分配，全额提取专项风险准备，列入“xxxxxxxx一般准备”科目，待“统一法人”社开业合并账务时上划县联社统一管理。（二）资产大于负债但小于股本总额的县联社、响石信用社，对其评估确认的净资产xx,xxxxxx,xxxxxx.xxxx元，按xx:xx留下原社员股金xx,xxxxxx,xxxxxx.xxxx元和按清查确认值留下公益金xxxx,xxxxxx.xxxx元后，未弥补亏损挂账xx,xxxxxx,xxxxxx.xxxx元。（三）资产小于负债，即净资产为负数的黄家、迎祥信用社，其评估确认净资产为负数xx,xxxxxx,xxxxxx.xxxx元，按xx:xx留下原社员股金xx,xxxxxx,xxxxxx.xxxx元和按清查确认值留下公益金xxxx,xxxxxx.xxxx元后，未弥补亏损挂账xx,xxxxxx,xxxxxx.xxxx元。上述净资产小于股本总额的县联社、响石信用社及净资产为负数的黄家、迎祥信用社，留下股本金和公益金后的未弥补亏损挂账共xx,xxxxxx,xxxxxx.xxxx元。采取此种方法，主要是维护社会稳定，必要地保障出资人的权益，以推动农村信用社深化改革。下阶段，将针对具体实际情况，采取落实经营责任制，分级考核、转换机制、加强管理、政策扶持等多种措施逐步消化。四、对净资产进行分配和提取风险准备后，所有者权益中的资本公积、盈余公积(不含公益金)科目余额为零。净资产分配账务处理待“统一法人”社开业合并账务时一并进行。附件：xx、关于呈报X X 县农村信用社净资产分配方案的请示xx、关于同意X X 县农村信用社净资产分配方案的批复 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