Valid Forms accounting reports for non-profit organizations approved by Order of the Ministry of Finance of Russia No. 66n. Full list reporting documentation we reviewed in the article.
Statement of financial results of activities - form No. 2
The current form is OKUD 0710002, the tabular part discloses indicators of income, expenses from entrepreneurial or other activities, as well as results financial activities institutions.
NPOs are required to submit this report if:
- The organization during the reporting period received own income from the sale of works and services, the sale of goods.
- The amount of income received from entrepreneurial activities is significant in relation to total income.
- Reflections of income in the report on intended use funds are insufficient for full disclosure of information on the implementation of activities.
- Lack of information prevents a real assessment of the financial condition of the organization.
Accounting according to f. No. 2 consists of the title part, which indicates the details economic entity: name of the non-profit organization, type of activity, organizational and legal form of ownership, TIN. The tabular part of the document contains:
- name of the indicator;
- line code for each item;
- numerical expression of the indicator for the reporting period;
- similar figure for the previous period.
Some lines of the tabular part are subject to additional interpretation in the explanatory note to the report. Due to the disclosure of information for the reporting and prior periods, inconsistencies may arise that need to be corrected.
Cash flow statement - Form No. 4
Most non-profit organizations have the right to keep accounting in a simplified way. The question of the procedure and composition of simplified reporting is disclosed in the topic:. At low rpm Money or their complete absence, the organization has the right not to provide the document OKUD 0710004.
The report contains information about the annual movement financial flows in terms of income, expenditure, lending, invested activities and other areas of the company. The disclosure of indicators should be carried out taking into account the balances (balance) at the beginning and end calendar year in the currency of the Russian Federation (rubles). If a non-profit enterprise makes settlements in a foreign currency, then the report indicators are subject to conversion (recalculation) into rubles at the exchange rate as of the date of compilation financial statements.
The report does not include the following types of cash flow amounts:
- investing funds related to investing in public securities, bills, shares and other cash equivalents;
- cash receipts from the repayment of cash equivalents, excluding interest and payments accrued for the period of use;
- currency exchange operations without taking into account the exchange rate difference (profit or loss);
- operations on the exchange of cash equivalents without taking into account the benefits and losses in the exchange;
- transfer of funds of the organization between its settlement accounts;
- write-off operations to receive cash from the company's current account;
- other similar cash flows.
A detailed filling algorithm is presented in the Regulation on BU 23/2011 (Order of the Ministry of Finance of the Russian Federation of 02.02.2011 No. 11n). The text is posted on the official website of the Ministry of Finance.
Applications to the balance sheet - Form No. 5
The report is a set of tables, the data of which are a detailed explanation of the lines of the organization's balance sheet. The absence of a form or errors in the document lead to a direct distortion of the financial statements, as well as to the impossibility of a real assessment of the results of the NPO's financial activities.
The form provides for a grouping of data explaining the balance sheet indicators.
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given monetary value available on the balance sheet of NPO intangible assets, patents and investments in R&D, their movements (acquisitions, sales, own development). |
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Basic funds. |
Reflects information on the price expression of fixed assets in the asset of the institution after depreciation, as well as information on the movement of fixed assets, investments in capital construction, reconstruction and modernization, etc. |
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The section provides for the classification of financial investments made by groups (long-term and short-term). The section also contains information on financial investments that are pledged or transferred to third parties. |
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Information characterizes cost indicators inventories organization, as well as information on the movement of the MOH. The data are specified in the context of the types of stocks available. |
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Debt: accounts receivable and accounts payable. |
Detailed breakdown of the existing debt by terms (current, overdue, short-term, long-term, etc.). |
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Production costs. |
Classification of expenses of the institution in terms of the directions of the costs incurred. Data for the reporting period and the previous year are reflected. |
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Institutional obligations. |
The section contains information on estimated liabilities, data on collateral for liabilities, both received and issued. |
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State financial support (subsidizing, investment, capital investments). |
Data on the received state, regional or municipal targeted financing are indicated. |
Form 5 - annex to balance sheet (now it is replaced by explanations to the balance sheet and the financial results report) - designed to simplify the perception of the content of the reporting for internal and external users. The article talks about how additional explanations to the statements help to better understand the balance sheet and income statement and what format is used for this document.
Form 5 of the appendix to the balance sheet or explanations to the statements - which is correct?
Form 5 of the appendix to the balance sheet was included in the reporting until 2010 inclusive. It was needed to decipher the balance lines (at that time Form No. 1 of the financial statements). Form 5 of the appendix to the balance sheet, like all other reporting forms in force at that time, was approved by order of the Ministry of Finance dated July 22, 2003 No. 67n.
At present, the so-called Explanations to the balance sheet and the report on financial results- Appendix No. 3 to the order of the Ministry of Finance of the Russian Federation dated 02.07.2010 No. 66n.
What is the importance of explanations for accounting?
An accountant is also a financial specialist, in order to see much more meaning behind the dry numbers in the balance sheet. However, for other stakeholders - a bank that decides on the reliability of a borrower, an investor that evaluates the profitability of investments, a shareholder that makes management decisions - everything is not so obvious. For a broader and clearer understanding of financial situation in the company, users can read the explanations to the balance sheet (the former form 5 of the appendix to the balance sheet).
Simplified organizations can submit an abbreviated application without a detailed transcript. The main thing is that the information provided always satisfies the basic reporting principles, which include relevance, materiality, reliability, reliability, usefulness, etc.
What is the interdependence of the balance sheet and explanations to it?
In the balance sheet, in the first column "Explanations", the numbers of sections with decodings in the appendix of the corresponding balance lines are reflected.
Explanations (previously forms 5 of the balance sheet) disclose the meaning of reporting lines.
Some balance lines are not deciphered using this form; there are special reports for them, where additional detail is given. For example, the line "Cash and cash equivalents" is described in the statement of cash flows (ODFS). And the lines with the authorized capital and retained earnings describes the statement of changes in equity (OIC), as well as the income statement (FFR).
What clarifications can give explanations to the balance sheet?
The specified form can be prepared in tabular or text form.
Let us analyze what is supposed to be reflected in the explanatory notes to the financial statements (former form 5 of the appendix to the balance sheet).
For the balance sheet line "Fixed Assets", information can be provided on the initial cost of funds, disposal, depreciation amount at the beginning and end of the period, on monthly depreciation charges, on revaluation in accordance with market price or in connection with additional equipment, on methods of valuation of a fixed asset, if it is acquired under an agreement with non-monetary settlement.
If the organization has intangible assets, the explanations should contain information about their presence at the beginning / end of the period and movement during the period, about the depreciation method, period of use, write-off and acquisition cost, initial and market value, revaluation amount, presence of intangible assets, created by the organization itself.
Data on financial investments can be additionally detailed by indicating information about their composition, initial cost, cost of receipt and disposal, the amount of interest accrued, and the division of investments over time (short-term / long-term). Also, if the investments were used in the interests of third parties (for example, pledged), the column “Other use of financial investments” must be filled in.
According to the data from the line on stocks, the explanations should contain detailed information about their presence / movement, write-off method, reserve, stocks that are not paid for or are pledged, whether there are discrepancies in accounting and warehouse accounting data.
Accounts receivable can be clarified by information on whether there are doubtful debts, what is the amount of the allowance for doubtful debts, what is the composition of the debtors, whether the deferment condition is specified in the contract. In almost the same way (with the exception of the reserve), accounts payable are detailed.
Explanations may contain information on the cost of manufactured products, detailing is carried out by elements of production costs.
In addition, if necessary, you can provide information on estimated liabilities, to ensure the fulfillment of obligations and for the received state assistance.
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Currently, the balance sheet form 5 no longer contains. She was replaced by Notes to the balance sheet and income statement . This application allows for a better assessment financial condition companies due to the detailed disclosure of dry reporting indicators and additional interpretation of the meaning of the lines of the main report.
Appendix to the balance sheet (form No. 5). Instructions, rules and procedure for filling
When the organization makes a decision to include in the financial statements of the Appendix to the balance sheet (form N 5) according to the sample form attached to the Order of the Ministry of Finance Russian Federation dated January 13, 2000 N 4n "On the forms of financial statements of organizations", in the section "Movement of borrowed funds" shows the availability and movement of funds received on loan from both credit organizations (credit), and from other organizations and individuals. The lines "including those not repaid on time" shall reflect borrowed funds overdue for repayment. In the explanatory note, the organization may provide a description of loan obligations by maturity (years).
Section 2 "Accounts receivable and accounts payable" reflects data on accounts receivable and accounts payable organization accounted for in the accounts of settlements.
Data on receivables and payables are presented with a division into short-term and long-term. From data on long-term debt, data on debt, payments on which are expected more than 12 months after the reporting date, are separated.
The lines characterizing data on arrears shall reflect indicators on debts for which the terms of debt repayment stipulated in the agreements have expired. At the same time, the debt that is listed in the accounting records as overdue for more than 3 months before the reporting date is singled out separately.
When reflecting data under the "Collateral" item, one should be guided by the concluded agreements, as well as instructions for the relevant off-balance accounts given in the instructions for using the Chart of Accounts accounting financially - economic activity enterprises.
The references to the section "Accounts receivable and accounts payable" reflect data on the movement of bills of exchange issued (received), including overdue ones, when filling out which should be guided by the letter of the Ministry of Finance of the Russian Federation dated October 31, 1994 N 142 "On the procedure for reflecting in the accounting accounting and reporting of transactions with bills of exchange used in settlements between enterprises for the supply of goods, work performed and services rendered "(according to the conclusion of the Ministry of Justice of the Russian Federation of November 9, 1994 N 07-01-697-94 instructions in state registration dont need).
In order to identify the impact on financial position organizing the availability accounts receivable reference data on actual cost delivered products, performed works, rendered services, for which accounts receivable are recorded in the accounting records.
For the purposes of filling out sections 1 "Movement of borrowed funds", 2 "Accounts receivable and accounts payable" and 3 "Depreciable property" of the Appendix to the balance sheet in journals - warrants, statements, machinograms and other registers of accounting calculations should be allocated necessary information based on primary records.
Section 3 "Depreciable property" provides a breakdown of the composition of intangible assets, fixed assets and profitable investments in material values belonging to the organization. The data are given at the initial (replacement) cost.
In subsection I "Intangible assets":
under the article "Rights to objects of intellectual (industrial) property" the value of rights arising from copyright and other agreements on works of science, literature, art and objects of related rights, on computer programs, databases, etc., from patents for inventions, industrial samples, selection achievements, from certificates for utility models, trademarks and service marks or license agreements for their use; from the rights to "know-how", etc.;
under the article "Rights to use isolated natural objects" the cost of the rights to use land plots, natural resources(water, subsoil, etc.) accounted for by the organization in accordance with accounting rules;
the item "Organizational expenses" shows the amount of expenses associated with education legal entity recognized in accordance with the constituent documents as the contribution of participants (founders) to the authorized (share) capital;
under the article "Business reputation of the organization" the acquired business reputation of the organization is shown.
The "Fixed Assets" subsection shows the availability of fixed assets at the beginning and end of the reporting period and the movement during the reporting period of certain types of fixed assets according to All-Russian classifier fixed assets (adopted and put into effect on January 1, 1996 by the Decree of the State Standard of Russia of December 26, 1994 N 359).
The data are given at the initial (replacement) cost.
Column 4 of the subsection reflects the total receipt of fixed assets in reporting period for all sources, including: previously unrecorded (including erroneously accounted for in the working capital), acquired for a fee, received free of charge, including under gift agreements, as well as fixed assets accepted for accounting as a result of investment activities.
Column 5 of the subsection reflects the initial (replacement) cost of fixed assets retired in the reporting period, including: surplus and unused property sold for a fee, transfer to working capital of objects previously erroneously included in fixed assets, transferred free of charge, including a donation agreement, the initial (replacement) cost of fixed assets liquidated in the reporting period due to dilapidation and wear, natural Disasters, accidents and other emergencies, in connection with the reconstruction and new construction and for other reasons.
From the article "Total" is shown by separate lines movement of fixed assets used in generating income from ordinary species activities of the organization (production) and not used in the implementation of ordinary activities of the organization (non-production).
Production fixed assets include objects, the use of which is aimed at systematic profit as the main purpose of the activity, that is, the use in the production process of industrial products, in construction, agriculture, trade, catering, procurement of agricultural products, etc.
From the data on the cost of production fixed assets separately (see references to section 3 of the sample form of the Appendix to the balance sheet), data are allocated at the beginning and end of the reporting period on the value of fixed assets leased (by type of fixed assets), provided free of charge, gratuitous use, inactive (being on conservation, in reserve, on restoration, the period of which exceeds 12 months, etc.).
The organization can enter in the section "Depreciable property" data on the balances of low-value and wearing items at the beginning and end of the reporting period and their movement during the reporting period, including the subdivision into those in the warehouse and in operation. In this case, the data should also be reflected at the initial cost, regardless of the methods adopted by the organization for repaying the cost of objects.
Organizations are encouraged to provide data on the value of property transferred in accordance with the contract in trust management, reflect in the section "Depreciable property". At the same time, when developing and adopting forms of financial statements by the organization, appropriate lines should be provided.
The subsection "Profitable investments in tangible assets" of the section "Depreciable property" reflects initial cost material assets specially acquired by the organization to provide them under a lease (property lease) for a fee for temporary possession and use or for temporary use in order to generate income (property acquired for leasing, provision under a rental agreement, etc.).
Given that in the section "Depreciable property" the data are reflected at the original (replacement) cost, data on the accrued depreciation amount for intangible assets, fixed assets, profitable investments in tangible assets, low-value and wearing items (in the case of entering data into the report) are given in help for the section.
For reference to the section "Depreciable property" in accordance with the requirements normative documents accounting also provides data characterizing the change in the value of fixed assets:
as a result of revaluation in accordance with the established procedure of fixed assets. At the same time, data on the results of indexation in connection with the revaluation may be presented in comparison with the cost of fixed assets based on the results of the previous revaluation (that is, without indicating the results of repeated changes in the value of fixed assets, in which they were originally accepted for accounting). Data on the results of the revaluation are given with a plus sign, and about the markdown - in parentheses;
as a result of completion, additional equipment, reconstruction, partial liquidation.
In reference to the data on depreciable property, data on book value property pledged by the organization in accordance with the agreement, as well as the value of depreciable property, for which, in accordance with the requirements of regulatory documents, depreciation is not charged or accrual is temporarily suspended.
In addition, data on the cost of material - production stocks pledged, if the specified is not reflected in the explanatory note.
In the section "Movement of funds long term investment and financial investments" shows the presence of own and borrowed funds from the organization and their use for the purpose of capital and other investments of a long-term nature.
Column 3 "Balance at the beginning of the reporting year" reflects the balance of sources financial support capital and other long-term investments, previously determined (received) by the organization for these purposes, but not taken into account at the end of the previous reporting year as a source of financial support for the expenses incurred. In this column on the line " Own funds organization" also reflects the sources determined by the founders (participants) of the organization as a result of the distribution of profits remaining at the disposal of the organization based on the results of work in the previous reporting year.
Column 4 "Accrued (formed)" shows the borrowed funds received during the reporting period from other organizations, budget resources, funds from off-budget funds, in order equity participation etc. In case of redistribution, in accordance with the decision of the founders (participants) of the organization, of the profit remaining at the disposal of the organization based on the results of work for the previous reporting year, between the areas of profit use (funds, reserves) during the reporting period, an increase in the amounts intended for capital and other long-term investments, is shown in this column under the item "Organization's own funds".
Column 5 "Used" shows the amounts of expenses incurred during the reporting period, related to capital and other long-term investments, taken into account as a source of financial security. When determining the specified amount, long-term financial investments accounted for in the reporting period, the cost of equipment for installation accepted for accounting, accounting for capital investments in progress, the amounts of advance payments transferred to cover the costs of construction of facilities, etc. are taken into account. In case of redistribution in accordance with the decision of the founders (participants) of the organization of the profit remaining at the disposal of the organization based on the results of work for the previous reporting year, between the areas of profit use (funds, reserves) during the reporting period, a decrease in the amounts intended for capital and other long-term purposes investments, is shown in this column under the article "Organization's own funds".
Column 6 shows the amounts determined by adding the data in columns 3 and 4 minus the data in column 5. The total amount in column 5 must be equal to or less than the sum of columns 3 and 4.
For reference to the section "Movement of funds for financing long-term investments and financial investments", the cost of construction in progress at the beginning and end of the reporting period, increase and decrease during the reporting period are reflected. This reflects the value of the balances of unfinished capital investments in connection with the construction of objects, carried out both by contract and by an economic method, the acquisition of individual fixed assets. Column 4 shows the costs of the organization for the construction of facilities and the acquisition of fixed assets accounted for in the established manner in the reporting period, and column 5 shows the cost of fixed assets accepted in the reporting period for accounting.
For reference to the section "Movement of funds for financing long-term investments and financial investments", the movement of the organization's funds invested in subsidiaries and affiliates in the form of contributions to the authorized capital, investments in securities of companies, targeted investments for the development of production, reconstruction, etc. is also shown.
In the section "Financial investments" the structure of long-term and short-term financial investments of the organization in the Russian and foreign currencies accounted for in the accounts of long-term and short-term financial investments.
The article "Shares and shares of other organizations" shows the amount of the organization's investments in shares joint-stock companies, authorized (share) capitals of other organizations (including subsidiaries and affiliates) on the territory of the Russian Federation and abroad, etc.
Under the article "Bonds and other debentures" shows the amount of investments (investments) of the organization in government securities (bonds and other debt obligations) and other similar securities.
The item "Granted loans" shows the amount provided by the organization to other organizations and individuals loans.
The item "Other" shows the amount of the organization's investments in deposits ( savings certificates, deposit accounts in banks, etc.) and other areas of investments accounted for in accordance with the established procedure on accounting accounts as financial investments.
Reference to the section "Financial investments" provides data on the market value of bonds and other securities listed in the accounting records.
The section "Expenses for ordinary activities" shows the expenses of the organization, grouped by elements: material costs, labor costs, social contributions, depreciation, other costs. At the same time, it should be borne in mind that the specified elements reflect the costs of the organization associated with the write-off of inventories for the purpose of producing products, performing work, rendering services, accounted for wage arrears for work performed, services rendered, accrued depreciation, etc.
The data are given as a whole for the organization (for all types of activities) without taking into account intra-economic 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 and others. The costs of marriage are equated to this turnover; downtime costs for external reasons; expenses reimbursed by guilty persons (legal and natural); expenses (related to the write-off of assets and other expenses) written off in accordance with the established procedure to the accounts of financial results and capital.
The organization may decide to present data on expenses for ordinary activities not as part of the Appendix to the balance sheet, but in the form of an independent annex to the income statement (to Form No. 2).
The "Social indicators" section reflects individual social indicators of the organization's activities. In particular, the corresponding lines of the section reflect the formation and use, in accordance with the established procedure, of the amounts of contributions to state social insurance (Fund social insurance Russian Federation, Pension Fund of the Russian Federation), to the State Employment Fund of the Russian Federation and for compulsory health insurance according to the norms established by the legislation of the Russian Federation from funds for wages.
Separately, the section highlights data on the amount of insurance premiums under contracts voluntary insurance pensions.
In addition, data on the average number of employees of the organization and cash payments and incentives for employees of the organization (accrued cash payments and incentives) not related to the production of products, performance of work, provision of services, income from shares and contributions to the property of the organization. When determining the average number of employees, one should be guided by the relevant instructions of the State Statistics Committee of Russia.
Organizations may submit indicators included in separate sections of the Appendix to the balance sheet according to the sample form No. 5 given in the Order of the Ministry of Finance of the Russian Federation of January 13, 2000 No. 4n "On Forms of Accounting Statements of Organizations" in the form of independent forms of financial statements.
The activities of any organization individual entrepreneur closely related to accounting. Even the smallest errors in the formation of such reporting can lead to a number of troubles. A number of forms are provided for the formation of accounting. One of these documents is form No. 5, as an explanatory appendix to the balance sheet. This article will tell you what the form is, how and when it is filled out.
The history of the appearance of the document
Form 0710005 for OKUD, or, more simply, form No. 5, is an explanation of the balance sheet, displaying certain explanations of certain provisions. The prototype of the form, called the Appendix to the balance sheet, arose back in 2003. after the entry into force of the Order of the Ministry of Finance dated 22.07.2003 No. 67n., then became invalid due to the approval of new forms of documentation by the Order of the Ministry of Finance dated 02.07.10 No. 66n., as amended on 05.10.2011 No. 124n. In 2011, reporting took place without the usual form No. 5. All additional information was submitted in the form of an explanatory note in a separate, attached file to the main report. There were many questions related to what information is required to be entered and what is not necessary to be entered. In this regard, there was a need to return the clarifying modified documentation.
What is form number 5 for?
It is assumed that an enterprise may have a lot of different data that needs to be reflected in accounting with explanations. This requires a separate documentation format that allows this to be done. The appendix to the balance sheet made it possible to make explanations to the statements of losses and profits. The expediency of filling out was decided on an individual basis, since individual companies or institutions simply have nothing to add to the application, that is, there was no need to fill it out. Organizations submitting reports in the simplified taxation regime, if there is a need, use Appendix No. 5, Order No. 66n of the balance sheet and reporting on losses and profits of small businesses. Such an application is submitted only if there is relevant data to be detailed, without which it is impossible to make an objective assessment of the financial condition of the organization.
Form No. 5 details the organization's balance sheet indicators with distribution into groups and certain types. All key indicators are combined into the following groups of sections:
- assets from the category of intangible;
- fixed assets, taking into account depreciation;
- investments in material values;
- expenses spent on research and development activities;
- expenses associated with the development of natural resources of nature;
- investments in securities, authorized capital of other organizations, bonds, etc.;
- debt (accounts payable and receivable);
- costs associated with ordinary activities;
- types of security;
- government subsidies.
The photo shows a sample of the first page of this application:
The form also contains free lines where you can enter additional information to be reflected in a particular section of the document.
Important! The information entered as explanations in the Appendix to the balance sheet must completely duplicate the information stated in the main report.
What to look for when filling out
Learn more about some of the nuances associated with filling out individual sections of this form.
Section of intangible assets
The section itself is a pair of tables, from which the first one details the assets into types, and the second reflects the amounts of accruals, taking into account depreciation at the beginning and at the end of the reporting period (year). Lines 010-015 are filled in in cases where the organization owns the right or patent for a particular intellectual property object. That is, line 010 itself indicates the cost of the right itself, the subsequent lines provide a transcript:
- 011 - in cases where a company or organization owns a patent for an invention;
- 012 - the company owns the rights in the field of programming for electronic computers;
- 013 - patented development of integrated circuits;
- 014 - ownership of the logo, trademark, designed in accordance with current legislation;
- 015 - if the company is the copyright holder in the field of plant breeding, animal breeding and even new strains of cells and bacteria.
A number of questions are raised by line 030, called "Business reputation of the company." This column is to be filled in by those organizations that were privatized through a tender or auction, and actual cost firms was higher than the original declared price of the lot. The indicator of the price difference is called a positive business reputation and is reflected in column 030.
Fixed assets section
It also consists of a pair of tables, where in the first one there is a breakdown into groups indicating the total number and cost of all items, and in the second table there is a breakdown taking into account depreciation and other factors that can affect the value of the property in one direction or another. This is what the tables look like:
Section of investment, profitable investments in material assets
The section tables are used to detail property transferred to other firms or individuals for temporary use or leasing in order to generate income. There are usually no special difficulties when filling out the tabular cells of this section, with the exception of the last line of the section, where it is necessary to indicate the value of the accrued depreciation on property applicable at the beginning and end of the reporting period.
The remaining sections are filled in by analogy in the presence of relevant information, to which a detailed explanation should be written that clearly characterizes the general financial condition of the company, firm or enterprise.
Reporting 2016
Forms of reports are regulated acting by Order Ministry of Finance No. 66n dated 02.07.2010, include:
- The balance sheet itself.
- Reports on financial activity, on the turnover of funds, changes in the authorized capital, on the use of the earmarked nature of the proceeds.
- Explanations for reporting on financial results in the form of text or in the form of a table at your discretion.
Important! The obligation to attach explanations is assigned to all organizations, enterprises that carry out entrepreneurial activity with the exception of those in the small business category. Small businesses attach explanations to the report at will, if necessary.
The following video explains what a balance sheet is in a simple and accessible way:
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21. Appendix to the balance sheet (form No. 5), its contents.
Form No. 5 is filled out on the basis of accounting registers: order magazines, statements, turnover sheets, machinograms, etc. when filling out the form, not only synthetic, but also analytical accounting data is needed. The information contained in this form, supplementing the balance sheet and income statement, allows you to conduct a fairly detailed analysis of the financial condition of the organization and see the movement of funds and their sources for the reporting period.
The form consists of sections in which some items of the asset and liability of the balance sheet are disclosed in more detail. These articles reflect the composition non-current assets, financial investments, receivables and payables and other indicators.
In the section "Intangible assets" the composition of intangible assets belonging to the organization is deciphered. The data are given at the initial (replacement) cost.
under the article "Objects of intellectual property" shows the cost of rights arising from copyright and other agreements on works of science, literature, art and objects of related rights, on computer programs, databases, etc., from patents for inventions, industrial designs, collection achievements, from certificates for utility models, trademarks marks and service marks or license agreements for their use; from know-how rights, etc.
under the item "Organizational expenses" shows the amount of expenses associated with the acquisition of a legal entity, recognized in accordance with the constituent documents as a contribution of participants in (founders) to the authorized capital
under the article "Business reputation of the organization" the difference between the purchase price of the organization (as the acquired property complex as a whole) and the balance sheet value of all its assets and liabilities is shown.
In the "Fixed assets" section shows the presence and movement of fixed assets of the organization at the beginning and end of the reporting period and the movement during the reporting period in the context of their types.
The subsection reflects the cost of all fixed assets of the organization that are on its balance sheet, including certain types of fixed assets leased out, provided free of charge or inactive (being mothballed, in reserve). Data are given at replacement or original cost.
In column 4 The subsection reflects the total inflow of fixed assets in the reporting year from all sources, including: previously unaccounted for, purchased for a fee, received free of charge from other organizations, and also put into operation in the reporting year as a result of investment activities.
In column 5 the subsection reflects the initial (replacement) cost of fixed assets retired in the reporting year, including: those sold for a fee in the order of the sale of surplus and unused property, the transition from fixed assets to current assets transferred to other organizations free of charge, as well as the full cost (without deducting depreciation) of fixed assets liquidated in the reporting year due to dilapidation and wear, natural disasters, accidents and other emergencies caused by extreme conditions, in connection with reconstruction and new construction, and for other reasons.
For reference to the section "Fixed assets", in accordance with the requirements of regulatory documents on accounting, data characterizing the change in the value of fixed assets are also provided:
as a result of revaluation in accordance with the established procedure of fixed assets. At the same time, data on the results of indexation in connection with the revaluation can be presented in comparison with the cost of fixed assets based on the results of the previous revaluation (that is, without indicating the results of repeated changes in the value of fixed assets, in which they were originally accepted for accounting). Data on the results of revaluation are given with a plus sign, and data on markdowns are given in parentheses.
as a result of completion, additional equipment, reconstruction, partial liquidation
In the section "Profitable investments in material assets" reflects the initial cost of material assets specially acquired by the organization for their provision under a lease (property lease) for a fee for temporary use and use in order to generate income (property acquired for leasing, provision under a rental agreement).
For the accounting "Expensesfor research, development and technological work" use account 08"Investment in non-current assets", to which a subaccount "R&D performance" is opened. Also use the data on it when filling out Form No. 5.
Section “Expenses for the development of natural resources» are filled in in the same order as chapter"Expenses for research, development and technological work". This reflects data on the company's costs for the exploration of natural mineral deposits and their evaluation, test drilling of wells, etc.
In the section "Financial investments" the composition of long-term and short-term financial investments of the organization in Russian and foreign currencies, accounted for in the accounts of long-term and short-term financial investments, is deciphered.
under the article "Contributions to authorized capitals other organizations" the amount of investments in the authorized (share) capital of other organizations (including subsidiaries and affiliates) in the territory of the Russian Federation and abroad, etc. is shown.
under the article "State and municipal securities" shows the amount of investments of organizations in state, municipal securities (bonds and other debt obligations) and other similar securities.
under the item "Granted loans" the amount of loans provided by the organization to other organizations and individuals is shown.
under the item "Deposits" shows the amount of the organization's investments in deposits (savings certificates, deposit accounts in banks, etc.)
the article "Other" shows the amounts in other areas of investments accounted for in accounting accounts as financial investments.
In the section "Accounts receivable and accounts payable" reflects data on the accounts receivable and payable of the organization recorded on the accounts of settlements, including obligations, secured bills of exchange and, and advances.
Data on receivables and payables of the organization are given with a division into short-term and long-term debt and broken down by article.
In the section "Expenses for ordinary activities (by cost elements) the expenses of the organization are given, grouped by elements: material costs, labor costs, deductions for social needs, depreciation, other costs. At the same time, it should be borne in mind that the specified elements reflect the costs of the organization associated with the write-off of inventories for the purpose of manufacturing products, performing work, rendering services, accounted for wage arrears for work performed, services rendered, accrued depreciation, etc.
For filling section "Provisions" off-balance sheet data are used accounts 008"Securities for obligations and payments received". The amounts of collateral included in this account, are written off as the debt for which they were issued (for example, a loan) is repaid.
Separately, information is provided on the value of property received as collateral from other companies.
In the same section the data reflected in the accounting for account 009"Securities for obligations and payments issued". They also separately indicate information about the value of property pledged by the company as collateral.
Section "State aid" filled in by firms that received money from the budget for the implementation of their activities in the reporting or previous year.
This chapter fill in in accordance with PBU "Accounting for state aid" ( PBU 13/2000).
State assistance can be provided in the form of subventions, subsidies, budget loans (except for tax credits), etc. Data on budget financing to fill out Form No. 5 taken from the turnover on account 86 "Target financing". The figures are given at the beginning and end of the reporting and previous year.
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