About the forms of financial statements of organizations
(as amended by Order of the Ministry of Finance of the Russian Federation dated December 31, 2004 N 135n)
In accordance with the accounting regulations "Accounting statements of an organization" PBU 4/99, approved by Order of the Ministry of Finance of the Russian Federation dated July 6, 1999 N 43n (according to the conclusion of the Ministry of Justice of the Russian Federation dated August 6, 1999 N 6417-PK the said Order does not require state registration), for organizations that are legal entities under the legislation of the Russian Federation (except for credit organizations, insurance organizations and budgetary institutions), I order:
1. Included in the interim and annual financial statements, the Balance Sheet is considered Form N 1, the Profit and Loss Statement is considered Form N 2. Included in the appendices to the Balance Sheet and the Profit and Loss Statement of the financial statements, the Statement of Changes in Capital is considered Form N 3 , Cash flow statement - Form No. 4, Appendix to the balance sheet - Form No. 5, Report on the intended use of funds received - Form No. 6.
2. Organizations receiving budget funds, as part of their financial statements, provide reporting information on the nature of the use of budget funds in the forms established by the Ministry of Finance of the Russian Federation.
4. Approve the attached Instructions on the scope of financial reporting forms and Instructions on the procedure for drawing up financial statements.
5. To recognize as invalid:
Order of the Ministry of Finance of the Russian Federation dated January 13, 2000 N 4n “On the forms of financial statements of organizations” (according to the conclusion of the Ministry of Justice of the Russian Federation dated February 4, 2000 N 729-ER, this Order does not require state registration);
Order of the Ministry of Finance of the Russian Federation dated June 28, 2000 N 60n “On Methodological Recommendations on the Procedure for Forming Indicators of Accounting Reports of Organizations” (according to the conclusion of the Ministry of Justice of the Russian Federation dated July 24, 2000 N 6128-ER, this Order does not require state registration) ;
Order of the Ministry of Finance of the Russian Federation dated December 4, 2002 N 122n "On amendments to the Order of the Ministry of Finance of the Russian Federation dated January 13, 2000 N 4n "On forms of financial statements of organizations" (according to the conclusion of the Ministry of Justice of the Russian Federation N 07/12022- UD dated December 23, 2002, the said Order does not require state registration).
6. Put this Order into effect starting with the financial statements for 2003.
Minister of Finance
Russian Federation
According to the conclusion of the Ministry of Justice of Russia dated August 5, 2003 N 07/8121-AK, the specified Order does not require state registration.
Instructions on the scope of financial reporting forms
1. Accounting statements as a unified system of data on the financial position of an organization, the financial results of its activities and changes in its financial position are compiled on the basis of accounting data.
2. In accordance with the Federal Law of November 21, 1996 N 129-FZ “On Accounting” (Collection of Legislation of the Russian Federation, 1996, N 48, Art. 5369), as well as the accounting regulations “Accounting statements of an organization” PBU 4/99, approved by Order of the Ministry of Finance of the Russian Federation dated July 6, 1999 N 43n (according to the conclusion of the Ministry of Justice of the Russian Federation N 6417-PK dated August 6, 1999, this Order does not require state registration), the financial statements consist of the Balance Sheet (Form No. 1), Profit and loss statement (Form No. 2), Statement of changes in capital (Form No. 3), Cash flow statement (Form No. 4), Appendix to the balance sheet (Form No. 5), explanatory note , as well as an auditor’s report confirming the reliability of the organization’s financial statements, if they are subject to mandatory audit in accordance with federal laws. If the organization independently decided to conduct an audit of the financial statements, an auditor’s report confirming the reliability of the financial statements may also be included in the financial statements.
3. Small businesses that are not required to conduct an audit of the reliability of financial statements in accordance with the legislation of the Russian Federation may decide to present financial statements in the amount of indicators for groups of items in the Balance Sheet and items in the Profit and Loss Statement without additional explanations in the specified forms and have the right not to present as part of the financial statements the Statement of Changes in Capital (Form No. 3), the Statement of Cash Flows (Form No. 4), the Appendix to the Balance Sheet (Form No. 5), and an explanatory note.
Small businesses that are required to conduct an audit of the reliability of their financial statements in accordance with the legislation of the Russian Federation have the right not to submit as part of their financial statements the Statement of Changes in Capital (Form No. 3), the Statement of Cash Flows (Form No. 4), and the Appendix to the Accounting Statement. balance sheet (Form No. 5) in the absence of relevant data.
4. Non-profit organizations may not submit as part of their financial statements the Statement of Changes in Capital (Form No. 3), the Statement of Cash Flows (Form No. 4), and the Appendix to the Balance Sheet (Form No. 5) in the absence of relevant data.
Public organizations (associations) that do not carry out entrepreneurial activities and do not have any turnover in the sale of goods (works, services) other than disposed of property, do not submit a Statement of Changes in Capital (Form No. 3), a Statement of Cash Flows (Form No. 4), Appendix to the balance sheet (Form No. 5) and explanatory note.
5. The presented financial statements are attached to the covering letter of the organization, drawn up in the prescribed manner and containing information on the composition of the presented financial statements.
Instructions on the procedure for drawing up and presenting financial statements
(approved by order of the Ministry of Finance of the Russian Federation dated July 22, 2003 N 67n)
With changes and additions from:
I. General provisions
1. When an organization independently develops forms of financial statements based on the sample forms given in the appendix to this order, the general requirements for financial statements (completeness, materiality, neutrality, etc.) set out in the accounting regulations “Accounting statements of an organization” must be observed. PBU 4/99, approved by order of the Ministry of Finance of the Russian Federation dated July 6, 1999 N 43n (according to the conclusion of the Ministry of Justice of the Russian Federation N 6417-PK dated August 6, 1999, this order does not require state registration).
The financial statements must include indicators necessary to form a reliable and complete picture of the financial position of the organization, the financial results of its activities and changes in its financial position.
It should be borne in mind that individual indicators that are not significant enough to require their separate presentation in the balance sheet and income statement may be significant enough to be presented separately in the notes to the balance sheet and income statement. losses.
An indicator is considered significant if its non-disclosure may affect the economic decisions of interested users made on the basis of the reporting information. The organization's decision on whether a given indicator is significant depends on the assessment of the indicator, its nature, and the specific circumstances of its occurrence. An organization can make a decision when an amount is considered significant if its ratio to the total of the relevant data for the reporting year is at least five percent.
When preparing financial statements, the requirements of regulatory legal acts on accounting must be fulfilled regarding the disclosure in the financial statements of information on changes in accounting policies that have had or may have a significant impact on the financial position, cash flow or financial results of the organization, on transactions in foreign currency , on inventories, on fixed assets, on the income and expenses of the organization, on the consequences of events after the reporting date, on the consequences of contingent facts of economic activity, as well as on the disclosure in the financial statements of certain information about assets, capital and reserves and liabilities organizations. Such disclosure can be carried out by the organization by including relevant indicators, tables, transcripts directly in the financial reporting forms or in the explanatory note.
An organization may provide additional information accompanying financial statements if the executive body considers it useful for interested users when making economic decisions. It reveals the dynamics of the most important economic and financial indicators of the organization’s activities over a number of years; planned development of the organization; expected capital and long-term financial investments; policy regarding borrowings, risk management; activities of the organization in the field of research and development work; environmental protection measures; other information.
2. An organization may, in the Profit and Loss Report (Form No. 2), present the indicators given in the section “Decoding of individual profits and losses” of the sample form in the form of transcripts to the relevant items of the report (“including” or “of them”) .
3. Individual indicators included in the Appendix to the balance sheet (Form No. 5) according to the sample form may be presented in the form of independent forms of financial statements or included in an explanatory note.
4. If an organization decides to disclose data for each numerical indicator for more than two years in the financial statements presented, then the organization ensures, when developing, accepting and producing forms, a sufficient number of columns (lines) necessary for such disclosure.
5. The organization has the right to decide to submit financial statements according to the financial statements forms given in the appendix to this order, if the indicators given in these sample forms allow compliance with the requirements for financial statements set out in the accounting regulations “Accounting statements of an organization” PBU 4/99 and other accounting provisions.
Moreover, if the organization does not have data on the relevant assets, liabilities, income, expenses, business transactions, indicators (rows, columns) for which are provided in the sample forms, these indicators (rows, columns) are not included in the organization’s forms.
6. The following data must be present on the financial reporting forms submitted by the organization to the appropriate addresses:
name of the component part of the financial statements;
indication of the reporting date as of which the financial statements were prepared, or the reporting period for which the financial statements were prepared (“for _________ 200__”, “for __________ 200__”);
organization (the full name of the legal entity is indicated (in accordance with the constituent documents registered in the prescribed manner);
taxpayer identification number (TIN) (indicate the taxpayer identification number assigned by the tax authority in the prescribed manner);
type of activity (indicate the type of activity that is recognized as the main one in accordance with the requirements of regulatory documents approved by the State Committee of the Russian Federation on Statistics);
organizational and legal form/form of ownership (the organizational and legal form of the organization is indicated according to the Classifier of Organizational and Legal Forms of Economic Entities (OKOPF) and the ownership code according to the Classifier of Forms of Ownership (OKFS);
unit of measurement (the format for presenting numerical indicators is indicated: thousand rubles - OKEI code 384; million rubles - OKEI code 385);
location (address) (indicated on the Balance Sheet form);
date of approval (indicates the established date for the annual financial statements);
date of sending/acceptance (the specific date of postal, electronic and other sending of financial statements or the date of their actual transfer according to ownership is indicated).
7. The data of the presented financial statements are given in thousands of rubles without decimal places. An organization that has significant sales turnover, liabilities, etc. can provide data in its financial statements in millions of rubles without decimal places.
8. In the accounting reporting forms, the lines for which the relevant indicators are disclosed are coded by organizations independently when developing and adopting the accounting reporting forms. When developing and adopting the Balance Sheet form (Form No. 1), it is recommended to use the total line codes and line codes of sections and groups of articles of the Balance Sheet (Form No. 1) given in the sample form.
9. There should be no erasures or erasures in the financial reporting forms.
II. Features of the formation of financial statements
10. When preparing and presenting financial statements, it is necessary to be guided by the Federal Law of November 21, 1996 N 129-FZ “On Accounting” (Collected Legislation of the Russian Federation, 1996, N 48, Art. 5369), the accounting regulations “Accounting Statements organization" PBU 4/99 and other accounting provisions, the Chart of Accounts for accounting financial and economic activities of organizations and instructions for its application, approved by Order of the Ministry of Finance of the Russian Federation dated October 31, 2000 N 94n (according to the conclusion of the Ministry of Justice of the Russian Federation dated November 9, 2000 N 9558-UD, this order does not require state registration).
11. In cases where an organization identifies an incorrect reflection of business transactions of the current period before the end of the reporting year, corrections are made by entries in the relevant accounting accounts in the month of the reporting period when the distortions are identified. If an incorrect reflection of business transactions is detected in the reporting year after its completion, but for which the annual financial statements have not been approved in the prescribed manner, corrections are made by entries in December of the year for which the annual financial statements are prepared for approval and submission to the appropriate addresses.
If an organization reveals in the current reporting period that business transactions were incorrectly reflected in the accounting accounts last year, corrections are not made to the accounting records and financial statements for the previous reporting year (after the annual financial statements have been approved in the prescribed manner).
12. When reflecting data in financial statements, it should be borne in mind that if, in accordance with regulatory documents on accounting, an indicator must be subtracted from the corresponding indicators (data) when calculating the relevant data (interim, final, etc.) or has a negative value, then in the financial statements, this indicator is shown in parentheses (uncovered loss, cost of goods sold, products, work, services, loss on sales, interest payable, other expenses, reduction of capital, direction of funds, disposal of fixed assets, etc.).
17. When an organization discloses in the explanations to the balance sheet and profit and loss statement information about its assets as fixed assets, intangible assets, profitable investments in tangible assets, data on the initial (replacement) cost of these assets and accrued depreciation are provided separately.
18. When disclosing information on expenses for ordinary activities, grouped by relevant elements, the data is presented as a whole for the organization without taking into account intra-business turnover. On-farm turnover includes costs associated with the transfer of products, products, works and services within the organization for the needs of its own production, service farms, etc.
19. The explanatory note should provide a brief description of the organization’s activities (ordinary activities; current, investment and financial activities), main performance indicators and factors that influenced the organization’s financial results in the reporting year, as well as decisions based on the results of consideration of the annual financial statements and distribution of net profit, i.e. relevant information useful for obtaining a more complete and objective picture of the financial position of the organization, the financial performance of the organization for the reporting period and changes in its financial position.
When presenting in the explanatory note the main performance indicators that characterize qualitative changes in the property and financial situation, their reasons, if necessary, the accepted procedure for calculating analytical indicators (profitability, share of own working capital, etc.) should be indicated.
When assessing the financial condition for the short term, indicators for assessing the satisfactoriness of the balance sheet structure (current liquidity, provision of own funds and the ability to restore (loss) of solvency) can be given. When characterizing solvency, you should pay attention to such indicators as the availability of funds in bank accounts, in the organization’s cash desk, losses, overdue accounts receivable and payable, loans and borrowings not repaid on time, completeness of transfer of relevant taxes to the budget, paid (payable) ) penalties for failure to fulfill obligations to the budget. You should also pay attention to the assessment of the organization’s position on the securities market and the reasons for the negative phenomena that have taken place.
When assessing the financial situation for the long term, the characteristics of the structure of sources of funds, the degree of dependence of the organization on external investors and creditors, etc. are given. Characteristics of the dynamics of investments for previous years and for the future are given, with a determination of the effectiveness of these investments.
In addition, an assessment of the organization’s business activity can be provided, the criteria of which are the breadth of product markets, including the availability of export supplies, the organization’s reputation, expressed, in particular, in the fame of clients using the organization’s services, and other information; the degree of fulfillment of planned indicators, ensuring the specified rates of their growth (decrease); level of efficiency in using the organization's resources. It is advisable to include in the explanatory note data on the dynamics of the most important economic and financial indicators of the organization over a number of years, descriptions of future investments, ongoing economic activities, environmental measures and other information of interest to possible users of the financial statements.
In accordance with the accounting regulations approved by Order of the Ministry of Finance of the Russian Federation dated July 6, 1999 No. 43n (according to the conclusion of the Ministry of Justice of the Russian Federation dated August 6, 1999 No. 6417-PK, the specified Order does not require state registration), for organizations that are legal entities under the legislation of the Russian Federation (except for credit organizations, insurance organizations and budgetary institutions), I order:
1. Included in interim and annual financial statements Balance sheet count form No. 1, Gains and losses report - form No. 2. Included in appendices to the balance sheet and profit and loss statement of financial statements Statement of changes in equity count form No. 3, Cash flow statement - form No. 4, Appendix to the balance sheet - form No. 5, Report on the intended use of funds received - form No. 6.
2. Organizations receiving budget funds, as part of their financial statements, provide reporting information on the nature of the use of budget funds in the forms established by the Ministry of Finance of the Russian Federation.
5. To recognize as invalid:
- Order of the Ministry of Finance of the Russian Federation dated January 13, 2000 No. 4n “On the forms of financial statements of organizations” (according to the conclusion of the Ministry of Justice of the Russian Federation dated February 4, 2000 No. 729-ER, this Order does not require state registration);
- Order of the Ministry of Finance of the Russian Federation dated June 28, 2000 No. 60n “On Methodological Recommendations on the Procedure for Forming Indicators of Financial Statements of Organizations” (according to the conclusion of the Ministry of Justice of the Russian Federation dated July 24, 2000 No. 6128-ER, this Order does not require state registration) ;
- Order of the Ministry of Finance of the Russian Federation dated December 4, 2002 No. 122n "On amendments to the Order of the Ministry of Finance of the Russian Federation dated January 13, 2000 No. 4n "On forms of financial statements of organizations" (according to the conclusion of the Ministry of Justice of the Russian Federation No. 07/12022- UD dated December 23, 2002, the said Order does not require state registration).
6. Put this Order into effect starting with the financial statements for 2003.
Minister of Finance
Russian Federation
A.KUDRIN
According to the conclusion of the Ministry of Justice of Russia dated August 5, 2003 No. 07/8121-AK, this Order does not require state registration.
MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION
ORDER
dated 07.22.03 N 67n
ABOUT FORMS OF ACCOUNTING REPORTING OF ORGANIZATIONS
(as amended by Orders of the Ministry of Finance of the Russian Federation dated December 31, 2004 N 135n,
dated September 18, 2006 N 115n)
In accordance with the accounting regulations "Accounting statements of an organization" PBU 4/99, approved by Order of the Ministry of Finance of the Russian Federation dated July 6, 1999 N 43n (according to the conclusion of the Ministry of Justice of the Russian Federation dated August 6, 1999 N 6417-PK the said Order does not require state registration), for organizations that are legal entities under the legislation of the Russian Federation (except for credit organizations, insurance organizations and budgetary institutions), I order:
1. Included in the interim and annual financial statements, the Balance Sheet is considered Form N 1, the Profit and Loss Statement is considered Form N 2. Included in the appendices to the Balance Sheet and the Profit and Loss Statement of the financial statements, the Statement of Changes in Capital is considered Form N 3 , Cash flow statement - Form No. 4, Appendix to the balance sheet - Form No. 5, Report on the intended use of funds received - Form No. 6.
2. Organizations receiving budget funds, as part of their financial statements, provide reporting information on the nature of the use of budget funds in the forms established by the Ministry of Finance of the Russian Federation.
4. Approve the attached Instructions on the scope of financial reporting forms and Instructions on the procedure for drawing up and submitting financial statements.
5. To recognize as invalid:
Order of the Ministry of Finance of the Russian Federation dated January 13, 2000 N 4n “On the forms of financial statements of organizations” (according to the conclusion of the Ministry of Justice of the Russian Federation dated February 4, 2000 N 729-ER, this Order does not require state registration);
Order of the Ministry of Finance of the Russian Federation dated June 28, 2000 N 60n “On Methodological Recommendations on the Procedure for Forming Indicators of Accounting Reports of Organizations” (according to the conclusion of the Ministry of Justice of the Russian Federation dated July 24, 2000 N 6128-ER, this Order does not require state registration) ;
Order of the Ministry of Finance of the Russian Federation dated December 4, 2002 N 122n "On amendments to the Order of the Ministry of Finance of the Russian Federation dated January 13, 2000 N 4n "On forms of financial statements of organizations" (according to the conclusion of the Ministry of Justice of the Russian Federation N 07/12022- UD dated December 23, 2002, the said Order does not require state registration).
6. Put this Order into effect starting with the financial statements for 2003.
Minister of Finance
Russian Federation
A.KUDRIN
According to the conclusion of the Ministry of Justice of Russia dated August 5, 2003 N 07/8121-AK, the said Order in
does not require state registration.
INSTRUCTIONS
ABOUT THE SCOPE OF ACCOUNTING REPORTING FORMS
1. Accounting statements as a unified system of data on the financial position of an organization, the financial results of its activities and changes in its financial position are compiled on the basis of accounting data.
2. In accordance with the Federal Law of November 21, 1996 N 129-FZ “On Accounting” (Collection of Legislation of the Russian Federation, 1996, N 48, Art. 5369), as well as the accounting regulations “Accounting statements of an organization” PBU 4/99, approved by Order of the Ministry of Finance of the Russian Federation dated July 6, 1999 N 43n (according to the conclusion of the Ministry of Justice of the Russian Federation N 6417-PK dated August 6, 1999, this Order does not require state registration), the financial statements consist of the Balance Sheet (Form No. 1), Profit and loss statement (Form No. 2), Statement of changes in capital (Form No. 3), Cash flow statement (Form No. 4), Appendix to the balance sheet (Form No. 5), explanatory note , as well as an auditor’s report confirming the reliability of the organization’s financial statements, if they are subject to mandatory audit in accordance with federal laws. If the organization independently decided to conduct an audit of the financial statements, the auditor’s report confirming the reliability of the financial statements may also be included in the financial statements.
3. Small businesses that are not required to conduct an audit of the reliability of financial statements in accordance with the legislation of the Russian Federation may decide to present financial statements in the amount of indicators for groups of items in the Balance Sheet and items in the Profit and Loss Statement without additional explanations in the specified forms and have the right not to present as part of the financial statements the Statement of Changes in Capital (Form No. 3), the Statement of Cash Flows (Form No. 4), the Appendix to the Balance Sheet (Form No. 5), and an explanatory note.
Small businesses that are required to conduct an audit of the reliability of their financial statements in accordance with the legislation of the Russian Federation have the right not to submit as part of their financial statements the Statement of Changes in Capital (Form No. 3), the Statement of Cash Flows (Form No. 4), and the Appendix to the Accounting Statement. balance sheet (Form No. 5) in the absence of relevant data.
4. Non-profit organizations may not submit as part of their financial statements the Statement of Changes in Capital (Form No. 3), the Statement of Cash Flows (Form No. 4), and the Appendix to the Balance Sheet (Form No. 5) in the absence of relevant data. Non-profit organizations are recommended to include in their financial statements a Report on the intended use of funds received (Form No. 6).
Public organizations (associations) that do not carry out entrepreneurial activities and do not have any turnover in the sale of goods (works, services) other than disposed of property, do not submit a Statement of Changes in Capital (Form No. 3), a Statement of Cash Flows (Form No. 4), Appendix to the balance sheet (Form No. 5) and explanatory note.
5. The presented financial statements are attached to the covering letter of the organization, drawn up in the prescribed manner and containing information on the composition of the presented financial statements.
INSTRUCTIONS
ABOUT THE PROCEDURE FOR COMPLETION AND PRESENTATION
ACCOUNTING REPORTING
I. General provisions
1. When an organization independently develops forms of financial statements based on the sample forms given in the appendix to this Order, the general requirements for financial statements (completeness, materiality, neutrality, etc.) set out in the accounting regulations “Accounting statements of an organization” must be observed. PBU 4/99, approved by Order of the Ministry of Finance of the Russian Federation dated July 6, 1999 N 43n (according to the conclusion of the Ministry of Justice of the Russian Federation N 6417-PK dated August 6, 1999, this Order does not require state registration).
The financial statements must include indicators necessary to form a reliable and complete picture of the financial position of the organization, the financial results of its activities and changes in its financial position.
It should be borne in mind that individual indicators that are not significant enough to require their separate presentation in the balance sheet and income statement may be significant enough to be presented separately in the notes to the balance sheet and income statement. losses.
An indicator is considered significant if its non-disclosure may affect the economic decisions of interested users made on the basis of the reporting information. The organization's decision on whether a given indicator is significant depends on the assessment of the indicator, its nature, and the specific circumstances of its occurrence. An organization can make a decision when an amount is considered significant if its ratio to the total of the relevant data for the reporting year is at least five percent.
When preparing financial statements, the requirements of regulatory legal acts on accounting must be fulfilled regarding the disclosure in the financial statements of information on changes in accounting policies that have had or may have a significant impact on the financial position, cash flow or financial results of the organization, on transactions in foreign currency , on inventories, on fixed assets, on the income and expenses of the organization, on the consequences of events after the reporting date, on the consequences of contingent facts of economic activity, as well as on the disclosure in the financial statements of certain information about assets, capital and reserves and liabilities organizations. Such disclosure can be carried out by the organization by including relevant indicators, tables, transcripts directly in the financial reporting forms or in the explanatory note.
An organization may provide additional information accompanying financial statements if the executive body considers it useful for interested users when making economic decisions. It reveals the dynamics of the most important economic and financial indicators of the organization’s activities over a number of years; planned development of the organization; expected capital and long-term financial investments; policy regarding borrowings, risk management; activities of the organization in the field of research and development work; environmental protection measures; other information.
2. An organization may, in the Profit and Loss Report (Form No. 2), present the indicators given in the section “Decoding of individual profits and losses” of the sample form in the form of transcripts to the relevant items of the report (“including” or “of them”) .
3. Individual indicators included in the Appendix to the balance sheet (Form No. 5) according to the sample form may be presented in the form of independent forms of financial statements or included in an explanatory note.
4. If an organization decides to disclose data for each numerical indicator for more than two years in the financial statements presented, then the organization ensures, when developing, accepting and producing forms, a sufficient number of columns (lines) necessary for such disclosure.
5. An organization has the right to decide to submit financial statements according to the financial statements forms given in the appendix to this Order, if the indicators given in these sample forms allow compliance with the requirements for financial statements set out in the accounting regulations “Accounting statements of an organization” PBU 4/99 and other accounting provisions.
Moreover, if the organization does not have data on the relevant assets, liabilities, income, expenses, business transactions, indicators (rows, columns) for which are provided in the sample forms, these indicators (rows, columns) are not included in the organization’s forms.
6. The following data must be present on the financial reporting forms submitted by the organization to the appropriate addresses:
- name of the component part of the financial statements;
- indication of the reporting date as of which the financial statements were prepared, or the reporting period for which the financial statements were prepared (“for ____________ 200__”, “for ____________ 200__”);
- organization (the full name of the legal entity is indicated (in accordance with the constituent documents registered in the prescribed manner);
- taxpayer identification number (TIN) (indicate the taxpayer identification number assigned by the tax authority in the prescribed manner);
- type of activity (indicate the type of activity that is recognized as the main one in accordance with the requirements of regulatory documents approved by the State Committee of the Russian Federation on Statistics);
- organizational and legal form/form of ownership (the organizational and legal form of the organization is indicated according to the Classifier of Organizational and Legal Forms of Economic Entities (OKOPF) and the ownership code according to the Classifier of Forms of Ownership (OKFS);
- unit of measurement (the format for presenting numerical indicators is indicated: thousand rubles - OKEI code 384; million rubles - OKEI code 385);
- location (address) (indicated on the Balance Sheet form);
- date of approval (indicates the established date for the annual financial statements);
- date of sending/acceptance (the specific date of postal, electronic and other sending of financial statements or the date of their actual transfer according to ownership is indicated).
7. The data of the presented financial statements are given in thousands of rubles without decimal places. An organization that has significant sales turnover, liabilities, etc. can provide data in its financial statements in millions of rubles without decimal places.
8. In the accounting reporting forms, the lines for which the relevant indicators are disclosed are coded by organizations independently when developing and adopting the accounting reporting forms. When developing and adopting the form of the Balance Sheet (Form No. 1), it is recommended to use the codes of the total lines and the codes of the lines of sections and groups of articles of the Balance Sheet (Form No. 1) given in the sample of its form.
9. There should be no erasures or erasures in the financial reporting forms.
II. Features of the formation of financial statements
10. When preparing and presenting financial statements, it is necessary to be guided by the Federal Law of November 21, 1996 N 129-FZ “On Accounting” (Collection of Legislation of the Russian Federation, 1996, N 48, Art. 5369), the accounting regulations “Accounting statements organization" PBU 4/99 and other accounting provisions, the Chart of Accounts for accounting financial and economic activities of organizations and instructions for its application, approved by Order of the Ministry of Finance of the Russian Federation dated October 31, 2000 N 94n (according to the conclusion of the Ministry of Justice of the Russian Federation dated November 9, 2000 N 9558-UD, the specified Order does not require state registration).
11. In cases where incorrect reflection of business transactions of the current period is revealed before the end of the reporting year, corrections are made by entries in the relevant accounting accounts in the month of the reporting period when the distortions are identified. If an incorrect reflection of business transactions is detected in the reporting year after its completion, but for which the annual financial statements have not been approved in the prescribed manner, corrections are made by entries in December of the year for which the annual financial statements are prepared for approval and submission to the appropriate addresses. If an organization reveals in the current reporting period that business transactions were incorrectly reflected in the accounting accounts last year, corrections are not made to the accounting records and financial statements for the previous reporting year (after the annual financial statements have been approved in the prescribed manner).
12. When reflecting data in financial statements, it should be borne in mind that if, in accordance with regulatory documents on accounting, an indicator must be subtracted from the corresponding indicators (data) when calculating the relevant data (interim, final, etc.) or has a negative value, then in the financial statements, this indicator is shown in parentheses (uncovered loss, cost of goods sold, products, work, services, loss on sales, interest payable, other expenses, reduction of capital, direction of funds, disposal of fixed assets, etc.).
13. A non-profit organization, when adopting the form of the Balance Sheet (Form No. 1), in the section “Capital and Reserves”, instead of the groups of articles “Authorized Capital”, “Reserve Capital” and “Retained Earnings (Uncovered Loss”) includes the group of articles “Targeted Financing”.
14. Excluded. - Order of the Ministry of Finance of the Russian Federation dated December 31, 2004 N 135n.
15. Data from the cash flow statement should characterize changes in the financial position of the organization in the context of current, investing and financial activities. Current activity is considered to be the activity of an organization that pursues making a profit as the main goal or does not have making a profit as such a goal in accordance with the subject and goals of the activity, i.e. production of industrial and agricultural products, construction work, sale of goods, provision of catering services, procurement of agricultural products, rental of property, etc.
Investment activities are considered to be the activities of an organization related to the acquisition of land, buildings and other real estate, equipment, intangible assets and other non-current assets, as well as their sale; with the implementation of its own construction, expenses for research, development and technological development; with financial investments (purchase of securities of other organizations, including debt securities, contributions to the authorized (share) capital of other organizations, provision of loans to other organizations, etc.).
Financial activity is considered to be the activity of an organization, as a result of which the size and composition of the organization’s equity capital and borrowed funds change (proceeds from the issue of shares, bonds, loans from other organizations, repayment of borrowed funds, etc.).
16. Information on the organization’s cash flow is presented in the currency of the Russian Federation. In the case of the presence (movement) of funds in foreign currency, information is generated on the movement of foreign currency for each of its types in relation to the cash flow statement adopted by the organization. After this, the data for each calculation made in foreign currency are recalculated at the exchange rate of the Central Bank of the Russian Federation as of the date of preparation of the financial statements. The data obtained for individual calculations is summarized when filling out the corresponding indicators in the Cash Flow Statement.
17. When an organization discloses in the explanations to the balance sheet and profit and loss statement information about its assets as fixed assets, intangible assets, profitable investments in tangible assets, data on the initial (replacement) cost of these assets and accrued depreciation are provided separately. 18. When disclosing information on expenses for ordinary activities, grouped by relevant elements, the data is presented as a whole for the organization without taking into account intra-business turnover. On-farm turnover includes costs associated with the transfer of products, products, works and services within the organization for the needs of its own production, service farms, etc.
19. The explanatory note should provide a brief description of the organization’s activities (ordinary activities; current, investment and financial activities), main performance indicators and factors that influenced the organization’s financial results in the reporting year, as well as decisions based on the results of consideration of the annual financial statements and distribution of net profit, i.e. relevant information useful for obtaining a more complete and objective picture of the financial position of the organization, the financial performance of the organization for the reporting period and changes in its financial position.
When presenting in the explanatory note the main performance indicators that characterize qualitative changes in the property and financial situation, their reasons, if necessary, the accepted procedure for calculating analytical indicators (profitability, share of own working capital, etc.) should be indicated.
When assessing the financial condition for the short term, indicators for assessing the satisfactoriness of the balance sheet structure (current liquidity, provision of own funds and the ability to restore (loss) of solvency) can be given. When characterizing solvency, you should pay attention to such indicators as the availability of funds in bank accounts, in the organization’s cash desk, losses, overdue accounts receivable and payable, loans and borrowings not repaid on time, completeness of transfer of relevant taxes to the budget, paid (payable) ) penalties for failure to fulfill obligations to the budget. You should also pay attention to the assessment of the organization’s position on the securities market and the reasons for the negative phenomena that have taken place.
When assessing the financial situation for the long term, the characteristics of the structure of sources of funds, the degree of dependence of the organization on external investors and creditors, etc. are given. Characteristics of the dynamics of investments for previous years and for the future are given, with a determination of the effectiveness of these investments.
In addition, an assessment of the organization’s business activity can be provided, the criteria of which are the breadth of product markets, including the availability of export supplies, the organization’s reputation, expressed, in particular, in the fame of clients using the organization’s services, and other information; the degree of fulfillment of planned indicators, ensuring the specified rates of their growth (decrease); level of efficiency in using the organization's resources. It is advisable to include in the explanatory note data on the dynamics of the most important economic and financial indicators of the organization over a number of years, descriptions of future investments, ongoing economic activities, environmental measures and other information of interest to possible users of the financial statements.
SAMPLES OF ACCOUNTING REPORTING FORMS
Application
to the Order
Ministry of Finance
Russian Federation
dated July 22, 2003 N 67n
cancelled/lost force Editorial from 08.11.2010
| Name of document | ORDER of the Ministry of Finance of the Russian Federation dated July 22, 2003 N 67n (as amended on November 8, 2010) “ON FORMS OF ACCOUNTING REPORTING OF ORGANIZATIONS” |
| Document type | order, instructions |
| Receiving authority | Ministry of Finance of the Russian Federation |
| Document Number | 67N |
| Acceptance date | 01.01.1970 |
| Revision date | 08.11.2010 |
| Date of registration with the Ministry of Justice | 01.01.1970 |
| Status | cancelled/lost force |
| Publication |
|
| Navigator | Notes |
ORDER of the Ministry of Finance of the Russian Federation dated July 22, 2003 N 67n (as amended on November 8, 2010) “ON FORMS OF ACCOUNTING REPORTING OF ORGANIZATIONS”
In accordance with the accounting regulations "Accounting statements of an organization" PBU 4/99, approved by Order of the Ministry of Finance of the Russian Federation dated July 6, 1999 N 43n (according to the conclusion of the Ministry of Justice of the Russian Federation dated August 6, 1999 N 6417-PK the said Order does not require state registration), for organizations that are legal entities under the legislation of the Russian Federation (except for credit organizations, insurance organizations and state (municipal) institutions), I order:
1. Included in the interim and annual financial statements, the Balance Sheet is considered Form N 1, the Profit and Loss Statement is considered Form N 2. Included in the appendices to the Balance Sheet and the Profit and Loss Statement of the financial statements, the Statement of Changes in Capital is considered Form N 3 , Cash flow statement - Form No. 4, Appendix to the balance sheet - Form No. 5, Report on the intended use of funds received - Form No. 6.
2. Organizations receiving budget funds, as part of their financial statements, provide reporting information on the nature of the use of budget funds in the forms established by the Ministry of Finance of the Russian Federation.
4. Approve the attached Instructions on the scope of financial reporting forms and Instructions on the procedure for drawing up and submitting financial statements.
5. To recognize as invalid:
dated January 13, 2000 No. 4n “On the forms of financial statements of organizations” (according to the conclusion of the Ministry of Justice of the Russian Federation dated February 4, 2000 No. 729-ER, this order does not require state registration);
Order of the Ministry of Finance of the Russian Federation dated June 28, 2000 N 60n “On Methodological Recommendations on the Procedure for Forming Indicators of Accounting Reports of Organizations” (according to the conclusion of the Ministry of Justice of the Russian Federation dated July 24, 2000 N 6128-ER, this order does not require state registration) ;
Order of the Ministry of Finance of the Russian Federation dated December 4, 2002 N 122n "On amendments to the order of the Ministry of Finance of the Russian Federation dated January 13, 2000 N 4n "On forms of financial statements of organizations" (according to the conclusion of the Ministry of Justice of the Russian Federation N 07/12022- UD dated December 23, 2002, this order does not require state registration).
6. Put this order into effect starting with the financial statements for 2003.
Minister of Finance of the Russian Federation
A.L.KUDRIN
| at _________________ 200_ | CODE Y | ||||
| Form No. 1 according to OKUD | 0710001 | ||||
| Date (year, month, day) | |||||
| Organization | according to OKPO | ||||
| Taxpayer identification number | TIN | ||||
| Kind of activity | according to OKVED | ||||
| Organizational and legal form/form of ownership | |||||
| according to OKOPF / OKFS | |||||
| Unit of measurement: thousand rubles/million rubles. (cross out what is not necessary) | according to OKEI | 384/385 | |||
| Location (address) | |
| Approval date | |
| Date sent (accepted) |
| Assets | Indicator code | At the beginning of the reporting year | At the end of the reporting period |
| 1 | 2 | 3 | 4 |
| I. NON-CURRENT ASSETS | |||
| Intangible assets | 110 | ||
| Fixed assets | 120 | ||
| Construction in progress | 130 | ||
| Profitable investments in material assets | 135 | ||
| Long-term financial investments | 140 | ||
| Deferred tax assets | 145 | ||
| Other noncurrent assets | 150 | ||
| TOTAL for section I | 190 | ||
| II. CURRENT ASSETS | |||
| Reserves | 210 | ||
| including: | |||
| raw materials, supplies and other similar assets | |||
| animals for growing and fattening | |||
| costs in work in progress | |||
| finished products and goods for resale | |||
| goods shipped | |||
| Future expenses | |||
| other inventories and costs | |||
| Value added tax on purchased assets | 220 | ||
| Accounts receivable (payments for which are expected more than 12 months after the reporting date) | 230 | ||
| Accounts receivable (payments for which are expected within 12 months after the reporting date) | 240 | ||
| including buyers and customers | |||
| Short-term financial investments | 250 | ||
| Cash | 260 | ||
| Other current assets | 270 | ||
| TOTAL for section II | 290 | ||
| BALANCE | 300 |
| Passive | Indicator code | At the beginning of the reporting period | At the end of the reporting period |
| 1 | 2 | 3 | 4 |
| III. CAPITAL AND RESERVES | |||
| Authorized capital | 410 | ||
| Own shares purchased from shareholders | () | () | |
| Extra capital | 420 | ||
| Reserve capital | 430 | ||
| including: | |||
| reserves formed in accordance with legislation | |||
| reserves formed in accordance with the constituent documents | |||
| Retained earnings (uncovered loss) | 470 | ||
| TOTAL for section III | 490 | ||
| IV. LONG TERM DUTIES | |||
| Loans and credits | 510 | ||
| Deferred tax liabilities | 515 | ||
| Other long-term liabilities | 520 | ||
| TOTAL for section IV | 590 | ||
| V. SHORT-TERM LIABILITIES | |||
| Loans and credits | 610 | ||
| Accounts payable | 620 | ||
| including: | |||
| suppliers and contractors | |||
| debt to the organization's personnel | |||
| debt to state extra-budgetary funds | |||
| debt on taxes and fees | |||
| other creditors | |||
| Debt to participants (founders) for payment of income | 630 | ||
| revenue of the future periods | 640 | ||
| Reserves for future expenses | 650 | ||
| Other current liabilities | 660 | ||
| TOTAL for Section V | 690 | ||
| BALANCE | 700 | ||
| Certification about the presence of valuables recorded in off-balance sheet accounts | |||
| Leased fixed assets | |||
| including leasing | |||
| Inventory assets accepted for safekeeping | |||
| Goods accepted for commission | |||
| Debt of insolvent debtors written off at a loss | |||
| Security for obligations and payments received | |||
| Security for obligations and payments issued | |||
| Depreciation of housing stock | |||
| Depreciation of external improvement objects and other similar objects | |||
| Intangible assets received for use | |||
| Supervisor | Chief Accountant | |||||||
| (signature) | (full name) | (signature) | (full name) | |||||
| "__"_________ 200_ | ||||||||
13. A non-profit organization, when adopting the form of the Balance Sheet (Form No. 1), in the section “Capital and Reserves”, instead of the groups of articles “Authorized Capital”, “Reserve Capital” and “Retained Earnings (Uncovered Loss”) includes the group of articles “Targeted Financing”.
Clause 14 - Deleted.
15. Data from the cash flow statement should characterize changes in the financial position of the organization in the context of current, investing and financial activities.
Current activity is considered to be the activity of an organization that pursues making a profit as the main goal or does not have making a profit as such a goal in accordance with the subject and goals of the activity, i.e. production of industrial, agricultural products, construction work, sale of goods, provision of public services food, procurement of agricultural products, rental of property, etc.
Investment activities are considered to be the activities of an organization related to the acquisition of land, buildings and other real estate, equipment, intangible assets and other non-current assets, as well as their sale; with the implementation of its own construction, expenses for research, development and technological development; with financial investments (purchase of securities of other organizations, including debt securities, contributions to the authorized (share) capital of other organizations, provision of loans to other organizations, etc.).
Financial activity is considered to be the activity of an organization, as a result of which the size and composition of the organization’s equity capital and borrowed funds changes (proceeds from the issue of shares, bonds, loans from other organizations, repayment of borrowed funds, etc.).
16. Information on the organization’s cash flow is presented in the currency of the Russian Federation. In the case of the presence (movement) of funds in foreign currency, information is generated on the movement of foreign currency for each of its types in relation to the cash flow statement adopted by the organization. After this, the data for each calculation made in foreign currency are recalculated at the exchange rate of the Central Bank of the Russian Federation as of the date of preparation of the financial statements. The data obtained for individual calculations is summarized when filling out the corresponding indicators in the Cash Flow Statement.
17. When an organization discloses in the explanations to the balance sheet and profit and loss statement information about its assets as fixed assets, intangible assets, profitable investments in tangible assets, data on the initial (replacement) cost of these assets and accrued depreciation are provided separately.
18. When disclosing information on expenses for ordinary activities, grouped by relevant elements, the data is presented as a whole for the organization without taking into account intra-business turnover. On-farm turnover includes costs associated with the transfer of products, products, works and services within the organization for the needs of its own production, service farms, etc.
19. The explanatory note should provide a brief description of the organization’s activities (ordinary activities; current, investment and financial activities), main performance indicators and factors that influenced the organization’s financial results in the reporting year, as well as decisions based on the results of consideration of the annual financial statements and distribution of net profit, i.e. relevant information useful for obtaining a more complete and objective picture of the financial position of the organization, the financial performance of the organization for the reporting period and changes in its financial position.
When presenting in the explanatory note the main performance indicators characterizing qualitative changes in the property and financial situation and their reasons, if necessary, the accepted procedure for calculating analytical indicators (profitability, share of own working capital, etc.) should be indicated.
When assessing the financial condition for the short term, indicators for assessing the satisfactoriness of the balance sheet structure (current liquidity, provision of own funds and the ability to restore (loss) of solvency) can be given. When characterizing solvency, you should pay attention to such indicators as the availability of funds in bank accounts, in the organization’s cash desk, losses, overdue accounts receivable and payable, loans and borrowings not repaid on time, completeness of transfer of relevant taxes to the budget, paid (payable) ) penalties for failure to fulfill obligations to the budget. You should also pay attention to the assessment of the organization’s position on the securities market and the reasons for the negative phenomena that have taken place.
When assessing the financial situation for the long term, the characteristics of the structure of sources of funds, the degree of dependence of the organization on external investors and creditors, etc. are given. Characteristics of the dynamics of investments for previous years and for the future are given, with a determination of the effectiveness of these investments.
In addition, an assessment of the organization’s business activity can be provided, the criteria of which are the breadth of product markets, including the availability of export supplies, the organization’s reputation, expressed, in particular, in the fame of clients using the organization’s services, and other information; the degree of fulfillment of planned indicators, ensuring the specified rates of their growth (decrease); level of efficiency in using the organization's resources. It is advisable to include in the explanatory note data on the dynamics of the most important economic and financial indicators of the organization over a number of years, descriptions of future investments, ongoing economic activities, environmental measures and other information of interest to possible users of the financial statements.
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