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台南會計師公司登記:「應負擔年息總額」釋疑

關於就公司法第249條及250條之「應負擔年息總額」,請參考財政部證券暨期貨管理委員會89年3月27日(89)台財證(一)第26658號函釋:按本會前對於「應負擔年息總額」計算之意見,係著眼於規範公司課稅後之平均淨利應足以負擔其所產生之利息費用,方得以發行公司債,合先敘明。依公司債實際發行情形觀之,其已流通在外公司債若非於年初發行,則所計算之當年度利息費用並非完整年度之利息費用,縱使其稅後淨利數額足以支應當年度之利息費用,並不確保足以負擔以後年度之利息費用,綜此,「應負擔年息總額」之計算,似仍宜包括所有已發行且流通在外之公司債,惟為免重複計算,似可同意公司於計算是否符合公司法第249條及第250條之規定時,先將債券之利息費用自稅後淨利中還原,再檢測平均淨利是否足以負擔「應負擔年息總額」。(經濟部89年3月31日商89009332號函)

 

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