Despite the fact that a certificate of book value is not included in the mandatory list of documents financial statements, but may be useful for internal and external users (creditors, investors or shareholders). Single sample document on the book value of property is not regulated at the legislative level, and the certificate form is filled out by the chief accountant of the enterprise at the request of internal/external users.

In this article

Why do you need a certificate of book value?

This kind of documentation is issued for the property status of fixed assets. Fixed assets are formed from down payments and capital investments. These funds have low liquidity and are used in the production process/are production/non-production premises or vehicles. A document reflecting the book value may be useful in the following cases:

• to analyze the solvency of the company and account for receivables/payables in general structure balance;
• to create and outline a strategy for the management policy of the enterprise;
• reflects data to attract investors;
• acts as an auxiliary document for obtaining loans from banking institutions.

If any fixed assets were stolen, then the certificate will be one of the key documents for receiving insurance payments.

Where can I get a certificate of book value?

It has already been mentioned that an example document is issued by the accounting department or financial control at the enterprise. The forms have a free form, where the following parameters are indicated:

Theft of fixed assets at an enterprise

If a theft occurs at work, then, in addition to contacting the police, it is necessary to recalculate the property (inventory) in order to submit reports to the regulatory authorities and carry out tax calculations. If you discover that fixed assets are missing, you must:

• file a police report indicating the stolen property;
• conduct an inventory of fixed assets;
• calculate the amount of losses from such an incident;
• draw up an act of write-off of fixed assets and inventories;
• reflect the shortage, the perpetrators and methods of compensation for losses;
• submit a certificate of the book value of the enterprise after the theft to the tax authorities.

Because the tax law not completely, then the Tax Code of the Russian Federation does not stipulate a clear mechanism for processing/reporting theft in the sector tax accounting and reporting. Therefore, in order not to incur problems with the fiscal authority and unscheduled inspections, it is appropriate to send to the inspectorate a certificate of book value drawn up after the theft.

- a sample of it will be given in our article - must contain information about the property of the enterprise, that is, it actually reflects the essence of the first section of the company’s balance sheet. Read our article about the procedure for filling it out and what is reflected in this certificate.

What is reflected in the certificate of book value of assets

Why and who needs such a certificate? It is not mandatory for preparation when submitting financial statements. Form approved current legislation, simply no.

A certificate of the book value of an organization's assets provides data on its non-current and current assets. The certificate shows their value. It is of interest to third-party users of financial statements who need information about the financial position, capabilities and solvency of the company. For example, for credit institutions (banks), insurance companies.

The assets of an enterprise are all its property. They can act as a source of profit for the organization when conducting economic activity, that is, they can be converted into monetary form. The assets of the enterprise are also called the left side balance sheet.

If you need to use new form balance sheet, you can download it on our website in the article

They are divided into 2 groups: non-current and current assets. Non-current assets include property (fixed assets) and non-property (intangible) assets. Non-current assets have a lower degree of liquidity, that is, they are more difficult to transform into financial resources. Current assets are more liquid. These include stocks (materials, goods, finished products), accounts receivable, cash on current accounts and at the cash desk of the enterprise.

Important! An enterprise will be most liquid and solvent when current assets exceed non-current assets. Each potential user will be able to assess how solvent the company is based on a certificate of the book value of assets.

We fill out a certificate of the book value of assets

There is no form for a certificate of the book value of assets approved by current legislation, therefore there are no requirements for its completion. How then to compose it?

The most common way is to fill out a certificate according to the meaning old form balance sheet (0710001), which is currently no longer relevant. Its essence lies in the line-by-line filling of non-current and current assets expressed in monetary units, at the beginning and end of the year.

If desired, you can draw up a certificate with a more detailed breakdown of the assets of the enterprise or issue a shortened version of the document. Case Study You will find this form on our website.

Since the law does not provide for the form of a certificate of the book value of assets, it is allowed to be drawn up in any form. For example, the text part of the help may begin with the following words: “As of ... total cost the enterprise's assets amount to ... rubles.” Further, if desired, you can open the list of assets of the enterprise in the form of a table for a specific date.

Results

Drawing up a certificate of the book value of assets is not the responsibility of the organization. It is more necessary for internal analysis and management accounting, as well as for external users interested in such information.

_____________________________________ (name of organization) Certificate of balance sheet (residual) value Name of the object _______________________________________________________ Location of the object ___________________________________________________ Date of commissioning. ______________________ Inv.

Certificate of book value of assets

N _______________ Method of calculating depreciation ___________________ Hedgehog. norm ____________ Deadline beneficial use ____________________ ————————————————————————— ¦ Period ¦ Quantity ¦ Initial ¦ Amount ¦ Residual ¦ ¦ operation ¦ months ¦ (overvalued) ¦ accumulated ¦ cost ¦ ¦ ¦ operating cost ¦ depreciation ¦ (rub.) ¦ ¦ ¦ tation ¦ (rub.) ¦ (rub.) ¦ ¦ +—————+————+—————-+ —————+————-+ ¦ ¦ ¦ ¦ ¦ ¦ —————-+————+—————-+—————+————— Comment ________________________________________________________________ ___________________________________________________________________________ ___________________________________________________________________________ Person responsible for drawing up the certificate ___________________ _______________ _______________________ (position) (signature) (signature transcript) ___________________ Date of preparation

A COMMENT

The form of this document is provided as an example. The use of this form is not necessary, since it is not included in the list of primary accounting documents approved by Resolution of the Council of Ministers of the Republic of Belarus dated March 24, 2011 N 360.

List of mandatory information that must contain primary accounting documents Sub-clause is provided. 1.4 Decree of the President of the Republic of Belarus dated March 15, 2011 N 114 “On some issues of using primary accounting documents.”

Document page source: https://belforma.net/forms/Accounting/Sample_form_of_certificate_on_balance_residual_value

Accounting certificate of fixed assets: sample

Decoding of fixed assets form for bank

====== Download Decoding of fixed assets form for the bank ======

➞➞➞ Download link Decoding of fixed assets form for bank ++++++

Decoding of fixed assets form for bank

Please note: all these indicators need to be analyzed not only for 2004, but also for several previous reporting periods. These fixed assets are also taken into account in the final lines of the section of Form N 11 for fixed assets of the reporting organization - the lessee. In this case, the cost of the non-produced assets themselves, except for the costs of improving them and acquiring ownership rights to them, is not included in the total volume of fixed assets and is not taken into account in line 14, as in the previous lines. As a rule, the year should not be earlier than that indicated in the report for last year, and the year for machinery and equipment, vehicles should not, as a rule, be earlier than for buildings and structures, i.e. Thus, on line 47 non-residential and residential buildings are taken into account, on line 48 - of which - residential buildings, according to line 49 - structures, line 50 - machinery and equipment, line 51 - vehicles, on line 52 - other types of fixed assets not listed above, including those related to intellectual property and products of intellectual activity. For example, the buildings and structures of an organization that it has at the end of the year are mainly taken into account in 01 prices. Now let’s calculate the return on sales indicators and the ratio of equity and borrowed capital. The company’s reporting indicators largely depend on the Decoding of fixed assets form for the bank, whether the bank will issue a loan. If, on the contrary, significant disposals occurred at the beginning of the year, and receipts at the end of the year, then average annual cost may in some cases be slightly less than the cost at the beginning and end of the year. What do they pay attention to first, what indicators do they calculate and what documents do they request?

In the above cases, the report must contain appropriate explanations. In most cases, the systematic rental of fixed assets is carried out by divisions specializing in these operations.

Book value of property

If the coefficient turns out to be less than one, this means that the company cannot cope with current obligations.

Please note: all these indicators need to be analyzed not only for 2004, but also for several previous reporting periods. Whether the bank will issue a loan largely depends on the company’s reporting indicators. I can imagine that they may want you, for example, to decipher the page. The enterprise's revenue, line 010 of the Profit and Loss Statement for 2004 amounted to 75,463,000 rubles. It is necessary to attach documents confirming that the tax has been paid. Objects that actually left the organization before the beginning of the reporting year, the absence of which was discovered during the inventory in reporting year, are taken into account as absent from the beginning of the year, i.e. As a rule, the set of documents that banks ask for looks standard: constituent documents, statements with transcripts and a business plan. The transfer of productive livestock belonging to fixed assets to fattening, before disposal for slaughter, should be taken into account as its liquidation in the reporting year. Balance sheets and appendices to them, balance sheets and analyzes of various accounts are requested.

Decoding of fixed assets form for bank

It refers to the cost of expenses that an organization owning fixed assets would have to make if it had to completely replace them with similar new objects according to market prices and tariffs existing at the date of revaluation. Fixed assets for which depreciation is not charged This section reflects, as of the end of the year, the cost of fixed assets for which, as of this date, depreciation is not accrued in accounting from the full accounting value of fixed assets at the end of the year, recorded in column 9 section Buildings accounted for as part of fixed assets have walls and a roof as their main structural parts.

The editors' opinions may not coincide with the opinions of the authors. Yandex will not be able to remember you and correctly identify you in the future.

What might you need?

A sample certificate of the book value of assets reflects the current price value of the institution’s property assets on the balance sheet. It reflects information on the valuation of the organization's current and non-current assets.

Sample form of a certificate of balance sheet (residual) value

That is why it is necessary in situations where the organization’s activities are directly related to the determination of the book value of assets (BSA).

Internal and external users of financial statements can request such a financial document, such as:

• founders - to get acquainted with current financial situation enterprises;
• investors, insurance and credit organizations— to check the solvency and stability of the institution in order to make further decisions regarding the investment of funds.

For large organizations a register may be needed to recognize the scale of the transaction (BSA is an indicator for determining major deal). Or to confirm the need to conclude a particular agreement.

How to fill

Unified or statutory format of this document absent. A certificate of book value is not required to be completed as part of periodic or final financial statements. Each enterprise makes a decision on the form (template), content, timing and frequency of preparing the register independently, having written down these local standards in accounting policy institutions.

Thus, a certificate of book value is generated in free form. To provide the most complete reflection of information, you can include the following information in the document:

• details of the register itself, number, date and place of compilation;
• organizational information about the institution - name, tax identification number, checkpoint, address, form of ownership, legal form;
• reporting period;
• tabular part: valuation of the organization’s property assets with a breakdown of all types of assets owned by the institution as property rights.

It will not be a violation to draw up the form in an abbreviated version - in the form of a regular letter, reflecting the indicators of current and non-current objects for the reporting period (at the beginning and end of the year).

The generation of a certificate of the current value of assets usually occurs at the end of the reporting period (usually annual), at the request of the management of an enterprise or organization for internal or external purposes.

FILES

Why do you need a certificate?

Despite the fact that the certificate is a fairly informative document and can describe in detail the financial picture of the company’s activities, it does not apply to the mandatory documents included in the financial statements.

Most often, it is required to conduct analytical work on the activities of the enterprise and maintain internal report and accounting, as well as, in some cases, for interested structures “from the outside”.

The certificate is relevant, for example, when it is necessary to confirm the solvency and reliability of an organization in banking and credit institutions, insurance companies, in front of potential or existing investors, counterparties, etc.

What is included in the certificate

A certificate of the book value of an enterprise's assets reflects information about its current and non-current assets, in particular the total assessment of their cost.

Assets include all the property of an enterprise (buildings, structures, equipment, machinery, transport, cash, raw materials, finished products, etc.), both acting as a means of generating profit and simply listed on the balance sheet.

Current and non-current assets

The assets of any company are divided into two types:

1. Negotiable. These include:
   • inventory, including products ready for sale;
   • cash in the organization’s cash desk and in its current bank accounts;
   • accounts receivable, i.e. everything that can be converted into monetary value in a short period of time.
2. Non-negotiable. These are fixed assets and non-property assets that are much more difficult to convert into monetary form (buildings, equipment, production, Information Systems and so on.).

A good indicator is if current assets are higher than non-current assets - in this case the enterprise is considered successful in terms of financial activities and solvent, which means that the likelihood of achieving your goals is much more serious.

When is the document drawn up?

Typically, a document is drawn up at the end of a reporting period (six months, a year). This frequency allows for timely assessment financial condition the company, and also, using analysis, determine the further development strategy of the enterprise (especially when the certificate includes information for several years at once).

Who draws up the document

The responsibility for drawing up the document is usually assigned to an employee of the accounting department, i.e. employee with access to financial indicators work of the company.

After generating the certificate in mandatory is submitted to the chief accountant for signature, then it must be endorsed by the director.

You need to be very careful when drawing up the certificate; the future of the enterprise sometimes depends on how correctly it is filled out. That is why no errors, inaccuracies, and especially unreliable or deliberately false information in the certificate are unacceptable. If a mistake does occur, you should not correct it; it is better to fill out a new form.

Rules for drawing up a certificate

Today there is no unified form for a certificate of the book value of assets, so employees of enterprises and organizations can write a document in any form or, if the enterprise has a developed and approved document template, based on its sample.

Sometimes a document is drawn up based on the requirements of the institution for which information about the company’s financial activities is collected.

The only thing is that in any case you need to take into account that the certificate must indicate a number of mandatory information:

• Title of the document;
• name of the enterprise;
• place and date of drawing up the form;
• if the certificate is of an outgoing nature, you can indicate which organization it is intended for;
• information on the book value of assets for the period of time for which it is required (it must be indicated). Here their total value is indicated, broken down into current and non-current assets.

If necessary, this data can be described in more detail in the form of a table.

Registration of a certificate

The certificate can be written by hand or typed on a computer, on an ordinary A4 sheet or on the company’s letterhead (the latter option is preferable because it a priori includes the company’s details).

It is important to strictly observe only one condition - the document must be signed by the head of the organization (or a person who is his official representative), as well as the chief accountant. In this case, the signatures must be “live” - the use of facsimile autographs, i.e. printed in any way is unacceptable.

Today it is not necessary to certify a certificate using various types of stamps - this should be done only when the norm for the use of seals and stamps for endorsing papers is enshrined in the internal local legal acts of the company.

The certificate is usually made in one original copy, but if there is any need, additional certified copies can be made.

Information about the certificate is entered in a special accounting journal, and if it is intended for a third-party institution, also in the outgoing documentation journal.

What is the book value of assets and how to determine it, we described in. In this material we will tell you how to draw up a certificate of the book value of assets and provide a sample of it.

Why do you need a certificate of book value?

A certificate of the book value of assets is required in cases where the performance of certain actions is made dependent on the value of the book value of the property.

For example, the book value of the assets of an LLC or JSC should be taken into account when recognizing the fact of interest in the company’s transaction (clause 7, article 45 of the Federal Law dated 02/08/1998 No. 14-FZ, clause 12, clause 2, article 81 of the Federal Law dated 26.12 .1995 No. 208-FZ). In addition, the size of the book value of the assets of an LLC or JSC affects the recognition of the transaction as a major one (clauses 1, 2, article 46 of the Federal Law of 02/08/1998 No. 14-FZ, clauses 1, 1.1 of article 78 of the Federal Law dated 08.02.1998 No. December 26, 1995 No. 208-FZ). The amount of remuneration of the arbitration manager in a bankruptcy case is also dependent on the book value of the organization’s assets (Article 20.6 of the Federal Law of October 26, 2002 No. 127-FZ).

Your counterparties, incl., can also ask you for a certificate of the book value of assets. banks.

Form of certificate of book value of assets

Uniform form There is no certificate of the book value of assets. This means that the organization can develop its own form of certificate or use the sample proposed by the counterparty.

Let's give an example of drawing up a certificate of the book value of assets.

Certificate of book value of assets: sample (​).