Order 66n dated 02.07.10 Balance sheet form approved by the Ministry of Finance of Russia

Russian Federation

ORDER of the Ministry of Finance of the Russian Federation dated 07/02/2010 N 66n "ON FORMS OF ACCOUNTING REPORTING OF ORGANIZATIONS"

In order to improve legal regulation in the field accounting And financial statements organizations (except credit institutions, state (municipal) institutions) and in accordance with the Regulations on the Ministry of Finance Russian Federation, approved by Decree of the Government of the Russian Federation of June 30, 2004 N 329 (Collection of Legislation of the Russian Federation, 2004, N 31, Art. 3258; N 49, Art. 4908; 2005, N 23, Art. 2270; N 52, Art. 5755; 2006, N 32, Art. 3569; N 47, Art. 4900; 2007, N 23, Art. 2801; N 45, Art. 5491; 2008, N 5, Art. 411; N 46, Art. 5337; 2009, N 3, Art. 378; N 6, Art. 738; N 8, Art. 973; N 11, Art. 1312; N 26, Art. 3212; N 31, Art. 3954; 2010, N 5, Art. 531; N 9, Art. 967; N 11, Art. 1224), I order:

1. Approve forms balance sheet and profit and loss statement in accordance with Appendix No. 1 to this Order.

2. Approve the following forms of appendices to the balance sheet and profit and loss statement in accordance with Appendix No. 2 to this Order:

a) the form of the statement of changes in capital;

b) traffic report form Money;

c) report form intended use funds received included in the financial statements public organizations(associations) that do not carry out entrepreneurial activity and, apart from disposed property, not having turnover in the sale of goods (works, services).

3. Establish that organizations independently determine the detail of indicators for the articles of reports provided for in paragraphs 1 and 2 of this Order.

4. Establish that other appendices to the balance sheet and profit and loss account (hereinafter - explanations):

a) are presented in tabular and (or) text form;

Recommend that non-profit organizations, with the exception of public organizations (associations) that do not carry out entrepreneurial activities and do not have turnover in the sale of goods (works, services) other than disposed property, use the form of a report on the intended use of funds received when forming the appropriate explanations.

5. Establish that in the financial statements submitted to state statistics bodies and other executive authorities, after the column “Name of the indicator” there is a column “Code”. In the column "Code" the codes of indicators are indicated in accordance with Appendix No. 4 to this Order.

6. Establish that organizations - small businesses generate financial statements according to the following simplified system:

a) the balance sheet and profit and loss account include indicators only for groups of items (without detailing the indicators for items);

b) in the appendices to the balance sheet and profit and loss account, only the most significant important information, without knowledge of which assessment is impossible financial situation organization or financial results of its activities.

Small business organizations have the right to prepare submitted financial statements in accordance with paragraphs 1 - 4 of this Order.

Appendix No. 2. Forms of the statement of changes in capital and the statement of cash flows Appendix 2.1. Form of a report on the intended use of funds Appendix No. 3. An example of the preparation of explanations for the balance sheet and the financial results statement Appendix No. 4. Line codes in the accounting reporting forms indicated in the annual financial statements of the organization submitted to state statistics bodies and other executive authorities Appendix N 5. Simplified forms of the balance sheet, statement of financial results, report on the targeted use of funds Appendix N 6. Forms of the balance sheet and report on the targeted use of funds of socially oriented non-profit organizations (lost force)

With changes and additions from:

October 5, 2011, August 17, December 4, 2012, April 6, 2015, March 6, 2018, April 19, 2019

In order to improve legal regulation in the field of accounting and financial reporting of organizations (with the exception of credit institutions and organizations public sector) and in accordance with the Regulations on the Ministry of Finance of the Russian Federation, approved by Decree of the Government of the Russian Federation of June 30, 2004 N 329 (Collected Legislation of the Russian Federation, 2004, N 31, Art. 3258; N 49, Art. 4908; 2005, N 23, Art. 2270; N 52, Art. 5755; 2006, N 32, Art. 3569; N 47, Art. 4900; 2007, N 23, Art. 2801; N 45, Art. 5491; 2008, N 5, Art. 411; N 46, Art. 5337; 2009, N 3, Art. 378; N 6, Art. 738; N 8, Art. 973; N 11, Art. 1312; N 26, Art. 3212; N 31 , Art. 3954; 2010, N 5, Art. 531; N 9, Art. 967; N 11, Art. 1224), I order:

2. Approve the following forms of attachments to the balance sheet and financial statements financial results according to Appendix No. 2 to this order:

Information about changes:

The Order was supplemented with clause 2.1 from May 27, 2018 - Order

2.1. Approve the form of the report on the intended use of funds in accordance with Appendix No. 2.1 to this order.

4. Establish that other appendices to the balance sheet, financial results statement, report on the intended use of funds (hereinafter - explanations):

a) are presented in tabular and (or) text form;

Information about changes:

The order was supplemented with clause 4.1 from June 1, 2019 - Order of the Ministry of Finance of Russia dated April 19, 2019 N 61n

4.1. Establish that the indication of codes in the code zone of the header part of each component part of the financial statements provided for in paragraphs 1 and 2.1 of this order is carried out in accordance with All-Russian classifiers technical, economic and social information in the socio-economic field. The code and name of the position (data) is provided by the organization in accordance with the all-Russian classifier indicated by line.

If the financial statements individual categories organizations that have the right to use simplified methods of accounting, including simplified accounting (financial) statements, include aggregated indicators that include several indicators (without their detail), the line code is indicated by the indicator that has the largest share in the aggregated indicator.

6. Establish that organizations that have the right to use simplified methods of accounting, including simplified accounting (financial) statements, prepare financial statements according to the following simplified system:

a) the balance sheet, financial performance report, and report on the intended use of funds include indicators only for groups of items (without detailing the indicators for items);

b) in the appendices to the balance sheet, statement of financial results, report on the intended use of funds, only the most important information is provided, without knowledge of which it is impossible to assess the financial position of the organization or the financial results of its activities.

Organizations that have the right to use simplified methods of accounting, including simplified accounting (financial) statements, can generate submitted financial statements in accordance with paragraphs 1 - 4 of this order.

6.1. Approve simplified forms of balance sheet, statement of financial results, report on the intended use of funds for organizations that have the right to use simplified methods of accounting, including simplified accounting (financial) statements, in accordance with Appendix No. 5 to this order.

7. Establish that this order comes into force starting from the annual financial statements for 2011.

Information about changes:

The order was supplemented with paragraph 8 from May 27, 2018 - Order of the Ministry of Finance of Russia dated March 6, 2018 N 41Н

8. When preparing financial statements, organizations use the forms of financial statements approved by this order, unless other forms are established by federal or industry accounting standards.

Registration N 18023

New forms of documents included in the accounting records of legal entities (except for credit organizations and state (municipal) institutions) have been approved.

This is a balance sheet, profit and loss statements, changes in capital, cash flows, and their intended use. The last of the reports is compiled by public organizations (associations) that are not engaged in business and, apart from disposed property, do not have turnover in the sale of goods (work, services).

Previously, the balance sheet provided data at the beginning and end of the reporting period. The information is now reflected on reporting date specified period and on December 31st as previous year, and the one that precedes it.

From the composition non-current assets Unfinished construction is excluded. At the same time, these include the results of research and development. IN Section III balance sheet (capital and reserves), including the revaluation of non-current assets. New indicator in Section IV ( long term duties) - reserves for contingent liabilities. A certificate of the presence of valuables recorded in off-balance sheet accounts has been excluded. Many indicators are no longer detailed (inventories, accounts receivable and accounts payable, Reserve capital).

The profit and loss statement also indicates for reference the results from the revaluation of non-current assets and from other operations not included in net profit(lesion); total financial result. A breakdown of individual profits and losses is not provided.

Small businesses form accounting records using a simplified system.

The order comes into force starting with the annual accounting reports for 2011.

Registration N 18023

This order comes into force starting from the annual financial statements for 2011.

MINISTRY OF FINANCE OF THE RUSSIAN FEDERAL CITY

(MINISTRY OF FINANCE OF RUSSIA)

ORDER

dated July 20, 2010 66n

Moscow

About the forms of financial statements of organizations

(as amended by orders of the Ministry of Finance of Russia dated October 5, 2011 No. 124n. dated August 17, 2012 No. 113n; dated December 4, 2012 No. 154n. dated April 6, 2015 No. 57n)

In order to improve legal regulation in the field of accounting and financial reporting of organizations (with the exception of credit institutions, state (municipal) institutions) and in accordance with the Regulations on the Ministry of Finance of the Russian Federation, approved by the Decree of the Government of the Russian Federation of June 30, 2004 . No. 329 (Collected Legislation of the Russian Federation, 2004, No. 31, Art. 3258: No. 49. Art. 4908: 2005, No. 23, Art. 2270; No. 52, Art. 5755; 2006, No. 32. Art. 3569; No. 47, Art. 4900; 2007. No. 23, Art. 2801; No. 45, Art. 5491; 2008. No. 5, Art. 411; No. 46, Art. 5337; 2009, No. 3, Art. 378; No. 6 , Art. 738; No. 8. Art. 973; No. 11. Art. 1312; No. 26, Art. 3212; No. 31, Art. 3954; 2010, No. 5, Art. 531; No. 9, Art. 967; No. 11, art. 1224). I order:

a) the form of the statement of changes in capital;

b) cash flow statement form:

c) a report form on the intended use of funds.

(as amended by order of the Ministry of Finance of Russia dated April 6, 2015 No. 57n)

a) are presented in tabular and (or) text form;

5. Establish that in the financial statements submitted to state statistics bodies and other executive authorities, after the 1st paragraph “Name of the indicator” the column “Code” is given. In section 1 “Code” indicate

(as amended by order of the Ministry of Finance of Russia dated April 6, 2015 No. 57n)

a) the balance sheet, financial performance report, and report on the intended use of funds include indicators only for groups of items (without detailing the indicators for items);

(as amended by order of the Ministry of Finance of Russia dated April 6, 2015 No. 57n)

6.1. Approve simplified forms of the balance sheet of the report on financial results, the report on the intended use of funds for organizations that have the right to use simplified methods of accounting, including simplified accounting (financial) statements, in accordance with Appendix No. 5 to this order.

6.2. Lost force - order of the Ministry of Finance of Russia dated 04/06/2015 No. 57n.

A. L. Kudrin

Vice-chairman
Government of the Russian Federation -
Minister of Finance of the Russian Federation

Annexes to the Order:

Application #1:

Application No. 2:

Appendix No. 3:

Appendix No. 4:

Appendix No. 5:

MINISTRY OF FINANCE OF THE RUSSIAN FEDERAL CITY

(MINISTRY OF FINANCE OF RUSSIA)

dated July 20, 2010 66n

On the forms of financial statements of organizations (as amended by orders of the Ministry of Finance of Russia dated 10/05/2011 No. 124n. dated 08/17/2012 No. 113n; dated 12/04/2012 No. 154n. dated 04/06/2015 No. 57n)

1. Approve the forms of the balance sheet and financial statements in accordance with Appendix No. 1 to this Order.

(as amended by order of the Ministry of Finance of Russia dated April 6, 2015 No. 57n)

2. Approve the following forms of appendices to the balance sheet and financial results statement in accordance with Appendix No. 2 to this order:

(as amended by order of the Ministry of Finance of Russia dated April 6, 2015 No. 57n)

a)form of statement of changes in capital;

b) cash flow statement form:

c) a report form on the intended use of funds.

(as amended by orders of the Ministry of Finance of Russia dated December 4, 2012 No. 154n, w 04/06/2015 No. 57n)

3. Establish that organizations independently determine the detail of indicators for the articles of reports provided for in paragraphs I and 2 of this order.

4. Establish that other appendices to the balance sheet and financial results statement (hereinafter - explanations):

(as amended by order of the Ministry of Finance of Russia dated April 6, 2015 No. 57n)

a) are presented in tabular and (or) text form;

The paragraph has lost force - order of the Ministry of Finance of Russia dated December 4, 2012 No. 154n.

5. Establish that in the financial statements submitted to state statistics bodies and other executive authorities, after 1 raphm “Name of indicator” is given in the column “Code”. IN 1 In the "Code" column, indicate

Cola indicators in accordance with Appendix No. 4 to this order.

If the financial statements of certain categories of organizations that have the right to use simplified accounting methods, including simplified accounting (financial) statements, include aggregated indicators that include several indicators (without their detail), the line code is indicated by the indicator that has the greatest share as part of the aggregated indicator.

(paragraph introduced by order of the Ministry of Finance of Russia dated August 17, 2012 No. 113n, as amended by orders of the Ministry of Finance of Russia dated December 4, 2012 No. 154n. dated April 6, 2015 No. 57n)

6. Establish that organizations that have the right to use simplified methods of accounting, including simplified accounting (financial) reporting, generate financial statements in the following simplified system:

(as amended by order of the Ministry of Finance of Russia dated April 6, 2015 No. 57n)

a) the balance sheet, financial performance report, and report on the intended use of funds include indicators only for groups of items (without detailing the indicators for items);

(as amended by order of the Ministry of Finance of Russia dated April 6, 2015 No. 57n)

(clause 6.1 was introduced by order of the Ministry of Finance of Russia dated August 17, 2012 No. 113n, as amended by order of the Ministry of Finance of Russia dated April 6, 2015 No. 57n)

6.2. Lost force - order of the Ministry of Finance of Russia dated 04/06/2015 No. 57n.

7. Establish that this order comes into force starting from the annual financial statements for 2011.

Deputy Chairman of the Government of the Russian Federation - Minister of Finance of the Russian Federation

MINISTRY OF REGIONAL DEVELOPMENT OF THE RUSSIAN FEDERATION

ON APPROVAL OF INDIVIDUAL ESTIMATED STANDARDS

In accordance with the Regulations on the Ministry regional development of the Russian Federation, approved by Decree of the Government of the Russian Federation of January 26, 2005 N 40 (Collection of Legislation of the Russian Federation, 2005, N 5, Art. 390; N 12, Art. 1042; N 13, Art. 1169; 2006, N 6, Art. 712; N 18, Art. 2002; 2007, N 45, Art. 5488; 2008, N 22, Art. 2582; N 22, Art. 2583; N 24, Art. 2867; N 24, Art. 2862; N 42, Art. 4825, N 46, Art. 5337; 2009, N 3, Art. 378, N 6, Art. 738; N 14, Art. 1669; N 38, Art. 4497; 2010, N 9, Art. 960; N 22, Art. 2776; N 25, Art. 3190), Order of the Ministry of Regional Development of the Russian Federation dated April 11, 2008 N 44 “On approval of the Procedure for the development and approval of standards in the field of estimate regulation and pricing in the field urban planning activities"(registered by the Ministry of Justice of the Russian Federation on May 12, 2008, registration N 11661, Bulletin of normative acts federal bodies executive power, 2008, N 22) and Order of the Ministry of Regional Development of the Russian Federation dated August 20, 2009 N 353 “On approval of qualifications estimate standards, to be used when determining estimated cost objects capital construction, the construction of which is financed using funds federal budget"(registered by the Ministry of Justice of the Russian Federation on October 2, 2009, registration N 14940, Bulletin of regulatory acts of federal executive authorities, 2009, N 42) I order:

Approve as individual estimate standards the attached Methodology for determining the cost of work to clear the area of explosive objects in the field of urban planning activities.

And about. Minister

V.A.TOKAREV

Application

to the Order of the Ministry

regional development

Russian Federation

METHODOLOGY

DETERMINATION OF THE COST OF AREAS CLEANUP WORKS

FROM EXPLOSIVE OBJECTS IN THE AREA

URBAN PLANNING ACTIVITIES

General provisions

1.1. This Methodology for determining the cost of work to clear an area from explosive objects in the field of urban planning activities (hereinafter referred to as the Methodology) is intended to determine the cost of work to clear mines from construction sites in areas of former military operations, explosive storage sites, landfills and other potentially mine-hazardous areas.

The methodology complies with the International Mine Action Standards (IMAS), approved by the United Nations Mine Action Service (UNMAS).

1.2. This Methodology is mandatory when determining the cost of objects, the construction of which is financed in whole or in part from the federal budget, budgets of constituent entities of the Russian Federation, budgets municipalities. For facilities whose construction is carried out at the expense of extra-budgetary sources, the Methodology is advisory in nature.

1.3. The provisions of this Methodology apply:

When planning in the early stages of the investment process;

During development estimate documentation;

When forming contract prices;

When paying for work performed - in cases stipulated by the contract.

1.4. The costs of carrying out work to clear the area from explosive objects are taken into account in Chapter 1 of the consolidated estimate "Preparation of the construction site" (columns 7 and 8) in accordance with paragraph 1.5 of Appendix 8 to MDS 81-35.2004 "Methodology for determining the cost of construction products on the territory of the Russian Federation ".

1.5. The prices in this Methodology are calculated at the level of the estimate and normative base as of 01/01/2001 according to the terms of remuneration of engineers and technical workers and workers, the cost of materials and services, as well as sizes depreciation charges by fixed assets.

1.6. Work to clear the area from explosive objects is of a survey work. If it is necessary to take into account factors not reflected in this Methodology, it is permissible to apply the provisions of regulatory and methodological documents regulating the determination of the cost of survey work.

1.7. The prices given in this Methodology are calculated in accordance with the composition and technology of work to clear the area from explosive objects in accordance with IMAS requirements.

1.8. The method can be used to determine the cost of work to clear an area of explosive objects (demining) manually and using mine-detecting dogs. The methodology does not apply to demining work using mechanical means and demining work in water areas.

1.9. The methodology provides for clearing the area of explosive objects in accordance with the high level of land use (the constant presence of people and machinery during construction and installation work and after their completion).

2. SCOPE OF WORK AND ELEMENTS OF COSTS

2.1. When determining the cost of work to clear an area of explosive ordnance, the following work and costs should be taken into account:

1) office work;

2) field work;

3) costs of transporting explosive objects to the place of destruction; destruction costs;

4) costs of internal and external transport, costs of maintaining the detachment’s base, costs of organizing and liquidating work at the facility;

5) costs for medical support of work;

6) costs external control quality;

7) other work and costs;

8) reserve funds for unforeseen work and expenses;

9) costs of project examination.

2.2. The desk work includes:

Receipt terms of reference from the customer and preparation of contract documentation;

Collection of initial data, including historical and archival examination;

Purchase of cartographic material;

Development of a work plan for exploration and demining;

Preparation and verification of instruments and equipment for field work;

Activities for the organization of field work (interaction with the customer, local authorities, law enforcement agencies, health care, organization of “windows” in the work of communications, etc.);

Preparation and instruction of personnel involved in field work;

Preparation of reporting materials for the customer;

Registration of the results of work to clean up the area in the manner prescribed by current legislation;

Internal quality control (except for selective quality control of mine clearance on the ground).

2.3. As part of field work during demining, the following are taken into account:

Marking the external perimeter of the work site;

Marking roads, sidewalks and pedestrian paths near the work site, installing warning signs;

Visual inspection of the work site;

Removal of visible non-explosive metal objects outside the work area at a distance of up to 100 meters;

Marking work lanes;

Reconnaissance of the site for the presence of magnetic anomalies manually (with a metal detector) or reconnaissance of the site using MRS dogs;

Installation of temporary markers in places of magnetic anomalies;

Identification of detected objects;

Removal of detected non-explosive metal objects outside the work area at a distance of up to 100 meters;

Disposal of hazardous substances on site;

Removing, carrying, loading GP into specially equipped vehicles, transportation to a place of temporary storage or destruction;

Selective quality control of mine clearance on the ground;

Using a vehicle-based engineering and search complex for transporting workers, equipment and inventory.

2.4. Prices for field work are provided for their implementation in expeditionary conditions with payment of bonuses to employees for field working conditions. Prices for office work are provided for their performance in a hospital setting without paying employees a premium for field work conditions.

2.5. Basic prices take into account overhead costs, estimated profits, costs of paying taxes and fees (except VAT), costs of compulsory insurance.

3. BASIC PRICES FOR CLEANING UP WORKS

FROM EXPLOSIVE OBJECTS

3.1. Cost of work on developing technical specifications.

3.1.1. If it is necessary to develop technical specifications (determine the scope of work), the cost of services for developing technical specifications is determined by the formula:

where is the cost of office work;

Cost of field work;

Transport costs and hotel costs (costs of renting residential premises);

Costs of paying travel allowances.

3.1.2. The cost of office work is determined according to Table 1 with a reduction factor of 0.5. When making calculations, the provisions provided for in notes 1 - 3 to Table 1 and paragraph 3.14 of this Methodology should be taken into account.

3.1.3. The cost of field work is determined according to Table 2 (low level of mine danger, low level of contamination with ferromagnetic objects) with a reduction factor of 0.2. When making calculations, note 2.3 to Table 2 and paragraph 3.14 of this Methodology should be taken into account. When the work site is located in complex natural conditions, excluding or significantly complicating the use Vehicle(forest, marshy areas, ravines, reservoirs, etc.), a correction factor of 1.3 is applied.

3.2. The cost of desk work is shown in Table 1.

Table 1

┌───┬─────────────────────────────────── ─────────┬ ────────────────────────┐ │ § │ Area of the area subject to │ Cost of office │ │ │ explosion cleanup hazardous items, ha │ work, rub. /Ha │ ├───┼───────────────────────────────── ───────── ──┼────────────────────────┤ │ 1 │Up to 1 │ 2 388* │ ├─ ──┼─────── ─────────────────────────────────────┼── ────────── ────────────┤ │ 2 │Over 1 to 3 │ 2 184* │ ├───┼─────────── ───────── ────────────────────────┼─────────────── ─────────┤ │ 3 │Over 3 to 10 │ 1 911 │ ├───┼──────────────────────── ────────── over 10 to 50 │ 1,706 │ ├── ─┼────────────────────────────────────── ──────┼─── ─────────────────────┤ │ 5 │Over 50 │ 1,501 │ └───┴─── ─────────── ──────────────────────────────┴───────── ────────── ─────┘

Notes

1. According to § 1, the cost is taken as 1 hectare, regardless of the actual area. According to § 2, the cost is accepted to be at least 2388 rubles.

2. When the work site is located on the territory of several municipalities, an adjustment factor is applied, taking into account the increase in the number of approvals and interactions with local authorities. For two municipalities, a coefficient of 1.3 is applied, with an increase of 0.1 for each subsequent municipality. If the number of municipalities is more than 5, a correction factor of 1.7 is applied.

3. When the work site is located on the territory of several constituent entities of the Russian Federation, a correction factor is applied, taking into account the increase in the volume of work to collect initial data, in the amount of 1.1 with an increase of 0.08 for the third and each subsequent subject of the Russian Federation.

4. When registering the results of work to clear the area from explosive objects in geographic information systems authorized bodies with reference to GPS systems, a correction factor of 1.35 is applied, taking into account the use of specialized equipment and software and increased labor intensity of work.

3.3. Determining the cost of field work.

3.3.1. When calculating the cost of work at the design stage (for an uncertain contractor) it is necessary to provide for clearing the area of GPs manually (using metal detectors), except for the cases listed in paragraph 3.2.2.

3.3.2. When carried out at sites with limited capabilities for the use of metal detectors, work on reconnaissance and clearing the area of explosive objects is carried out using mine detection service dogs (hereinafter referred to as MDS dogs).

Objects with limited possibilities for using metal detectors include:

Railways, car roads, pipelines, power lines and other linear structures that contain metal elements or are sources of electromagnetic waves;

Buildings for social, domestic and industrial purposes;

Structures containing metal structural elements;

Areas with a large number of metal objects and/or sources of electromagnetic waves that cannot be removed during the period of clearing the area from hazardous hazardous areas;

Areas with highly mineralized soils where the use of metal detectors is difficult or impossible.

3.3.4. Field work costs are shown in Tables 2 and 3.

table 2

Cost of field work

when exploring the territory and clearing mines manually

(using metal detectors), rub./ha

┌───┬─────────────────────────┬───────── ────────── ferromagnet ny objects │ │ │ ├───── ────────┬──────────────┬──────────0 │ │ low │ medium │ high │ ├─ ──┼─────────────────────────┼─────────── ──┼─────── ───────┼──────────────┤ │ 1 │Low │ 3,270 │ 11,108 │ 19,960 │ ├───┼──────── ─────────────────┼─────────────┼──────── ──────┼─── ───────────┤ │ 2 │Average │ 7,055 │ 14,894 │ 23,745 │ ├───┼────── ───────────── ──────┼─────────────┼──────────────┼──── ────────── ┤ │ 3 │High │ 12,280 │ 20,119 │ 28,970 │ └───┴───────────────── ────────┴──── ─────────┴──────────────┴──────────────┘

Notes

1. Danger levels:

1.1. High level of danger includes:

Territories with established minefields;

Areas of intense combat operations;

Lines of demarcation between warring parties;

Areas of massive artillery and air strikes;

Territories within which explosive objects have been repeatedly discovered.

1.2. The medium level of danger includes areas where isolated cases of discovery of explosive objects have been recorded.

1.3. TO low level dangers include territories where there have been no recorded cases of discovery of explosive objects, but according to available data, mining or the use of certain types of weapons was carried out.

2. Levels of contamination with ferromagnetic objects:

Low - less than 2 units per 10 sq. m;

Average - from 2 to 5 units per 10 square meters. m;

High - more than 5 units per 10 sq. m.

3. Coefficients taking into account the conditions of work:

3.1. Exploration depth:

Up to 0.4 m - 1.0;

Up to 2.0 m - 2.5;

Up to 6.0 m - 3.0.

3.2. Terrain type:

Slightly rugged terrain with normal soils, a small number of trees and bushes, without ravines and ponds, without buildings and communications - 1.0;

Rough terrain - 1.1;

Forest, rare shrubs - 1.4;

Dense bush - 2.0;

Dense grass with a height of more than 0.3 - 1.5;

Populated area - 2.0.

3.3. Carrying out work during unfavorable periods of the year:

Average daily air temperature is below 5 °C, there is no snow cover - 1.5:

Snow cover up to 10 cm - 1.8;

Snow cover from 10 to 25 cm - 2.8;

Snow cover more than 25 cm - 4.0.

3.4. When carrying out work in territories with a special regime, a coefficient of 1.25 is applied to prices for field work.

3.5. When taking into account several factors given in paragraphs 2.1, 2.2, 2.3, 2.4, the integral coefficient is determined by summing the fractional parts (more than 1.0) of the coefficients taken into account and the unit. Multiplication of coefficients is not allowed.

4. Table 2 shows the cost of work for complete (final) exploration in terminology International standards mine action activities IMAS - IMAS. When conducting technical reconnaissance, correction factors are applied to the table indicators: at a low level of mine danger - 0.7, at an average level - 0.4, at high level - 0,25.

Technical reconnaissance is a detailed examination of minefields and mine-hazardous areas in order to determine their exact boundaries (perimeter) and characteristics.

Full (final) reconnaissance - carrying out complete clearance of territories from mines and hazardous explosives or complete check territories suspected of having mines and hazardous explosives, with the preparation of all reporting documents required for complete clearance, and registration of the results of work with regulatory authorities in the prescribed manner.

Table 3

Cost of field work

during territory reconnaissance and mine clearance using

mine detection dogs

┌──────┬───────────────────────────────┬ ────────── ────────────────────────┐ │ § │ │ Difficulty level │ │ │ ├──── ──────┬──── ───────┬───────────┤ │ │ │ I │ II │ III │ ├──────┼─── ────────── ──────────────────┼──────────┼────────── ─┼──────── ───┤ │ 1. │Work in open areas, │ │ │ │ │ │except for linear routes │ │ │ │ │ │structures, rub./Ha: │ │ │ │ ├── ────┼─── ────────────────────────────┼──────────┼ ────────── ─┼───────────┤ │ │Mine hazard level │ │ │ │ ├──────┼──────── ─────────── ────────────┼──────────┼───────────┼──── ───────┤ │ 1.1 │ Low │ 1,962 │ 3,276 │ 5,552 │ ├──────┼────────────────── ──────────── 1.2 │ Average │ 5,747 │ 9,598 │ 16,264 │ ├──────┼─────────────────────────────── ┼───────── ─┼───────────┼───────────┤ │ 1.3 │ High │ 10,004 │ 16,706 │ 28 310 │ ├──────┼── ─────────────────────────────┼────────── ┼───────── ──┼───────────┤ │ 2. │Work along linear routes │ │ │ │ │ │structures, rub./linear. km │ │ │ │ ├──────┼───────────────────────── ─────┼───── ─────┼───────────┼───────────┤ │ 2.1 │Railroads │ - │ 7 32 5 │ 14 649 │ ├───── ─┼───────────────────────────────┼────── ────┼───── ──────┼───────────┤ │ 2.2 │Roads: │ │ │ │ ├──────┼─ ──────────── ──────────────────┼──────────┼────────── ─┼──────── ───┤ │2.2.1 │ I category (4 lanes and │ - │ - │ 14,218 │ │ │ more) │ │ │ │ ├──────┼──── ─────── ────────────────────┼──────────┼──────── ───┼────── ─────┤ │2.2.2.│ II - V categories │ - │ 8,109 │ 13,786 │ ├──────┼────────── ─────── ──────────────┼──────────┼───────────┼── ─────────┤ │ 2.3 │Power lines │ │ │ │ ├──────┼──────────────────── ───────────┼─ │2.3.1 │ air voltage │ 4,709 │ 7,848 │ 13,341 │ │ │ more than 220 kV │ │ │ │ ├──────┼──────────────────── ───────────┼ aerial voltage │ 3,924 │ 6,540 │ 11 118 │ │ │ less than 220 kV │ │ │ │ ├──────┼─────────────────── ──────────── ┼──────────┼───────────┼───────────┤ │2.3.3 │ Underground │ 3,139 │ 5,232 │ 8 894 │ ├──────┼───────────────────────────── ──┼──────── ──┼───────────┼───────────┤ │ 2.4 │Communication lines (air and │ 1,570 │ 2,61 6 │ 4 447 │ │ │underground) │ │ │ │ ├──────┼──────────────────────────── ───┼─────── ───┼───────────┼───────────┤ 2.5 │Pipelines │ │ │ │ ├ ──────┼────── ─────────────────────────┼──────────┼─── ────────┼─ ──────────┤ │2.5.1 │ Trunk │ - │ 13,080 │ 22,235 │ ├──────┼───── ─────────── ───────────────┼──────────┼───────────┼─ ────────── ┤ │2. 5.2 │ Others │ - │ 7,848 │ 13,341 │ ├──────┼────────────────── ──────────── 2.6 │Water supply, sewerage │ 3,139 │ 5,232 │ 8 894 │ ├──────┼───────────────────────────── ──┼─────── 2.7 │Other linear structures: │ │ │ │ ├──────┼─── ────────────────────────────┼──────────┼ ────────── ─┼───────────┤ │2.7.1 │ ground, air │ 1,570 │ 2,616 │ 4,447 │ ├──────┼ ────────── ─────────────────────┼──────────┼─────── ────┼───── ──────┤ │2.7.2 │ Underground │ 3,139 │ 5,232 │ 8,894 │ ├──────┼──────── ─────────── ────────────┼──────────┼───────────┼──── ───────┤ │ 3 . │Work inside buildings, │ │ │ │ │ │structures, rub./100 sq. m │ │ │ │ ├──────┼────────────────────────── ─────┼───── ─────┼───────────┼───────────┤ │ 3.1 │ exempt from │ 392 │ 655 │ 1 110 │ │ │ equipment, furniture │ │ │ │ │ │ and other items │ │ │ │ ├──────┼──────────────────── ─────────── ┼──────────┼───────────┼───────────┤ │ 3.2 │ s the presence of a non-working person │ 471 │ 786 │ 1,333 │ │ │ equipment, furniture and │ │ │ │ │ │ other items │ │ │ │ ├──────┼────────────── ────────── ───────┼──────────┼───────────┼───────── ──┤ │ 3.3 │ with the presence of a working │ 706 │ 1,180 │ 1,999 │ │ │ equipment │ │ │ │ └──────┴────────────── ───────────── ────┴──────────┴───────────┴───────────┘

Notes

1. Difficulty levels:

I - absence of man-made sources of persistent odors, smoke, and chemical pollution;

II - the presence of man-made sources of odors of low intensity;

III - the presence of man-made sources of persistent odors, smoke, chemical pollution (operating enterprises, gas stations, landfills of household and industrial waste, etc.).

2. Correction factors are applied to the values in Table 6 according to paragraph 2.2 of the notes to Table 2. The use of mine-detecting dogs at temperatures below 0 °C and in the presence of snow cover is not allowed.

3.4. Inland transport costs are determined according to Table 4 as a percentage of the estimated cost of field work.

Table 4

┌───┬────────────────────────┬────────── ────────── ────────────────────────┐ │ § │ Distance from base │ Internal transport costs, %, with │ │ │ detachment to places │ estimated cost of field works, thousand rubles │ │ │ work progress, km ├────────┬────────┬────────┬─────── ─┬────── ──┤ │ │ │ up to 75 │ St. 75 │St. 150 │st. 300 │ over │ │ │ │ │ up to 150 │ up to 300 │ up to 750 │ 750 │ ├───┼────────────── ──────────┼─ ───────┼────────┼────────┼────────┼───── ───┤ │ 1 │Up to 5 │ 8.75 │ 7.5 │ 6.25 │ 5.0 │ 3.75 │ ├───┼───────────────────── ───┼ ────────┼────────┼────────┼────────┼──── ────┤ │ 2 │Over 5 up to 10 │ 11.25 │ 10.0 │ 8.75 │ 7.5 │ 6.25 │ ├───┼───────────────── ───── ──┼────────┼────────┼────────┼────────┼─ ───────┤ │ 3 │Over 10 to 15 │ 13.75 │ 12.5 │ 11.25 │ 10.0 │ 8.75 │ ├───┼───────────── ────── ─────┼────────┼────────┼────────┼─────── ─┼──────── ┤ │ 4 │Over 15 to 20 │ 16.25 │ 15.0 │ 13.75 │ 12.5 │ 11.25 │ ├───┼────────── ────── ────────┼────────┼────────┼────────┼──── ────┼───── ───┤ │ 5 │Over 20 │ 18.75 │ 17.5 │ 16.25 │ 15.0 │ 13.75 │ └───┴──────── ─────── ─────────┴────────┴────────┴────────┴─── ─────┴──── ────┘

Notes

1. Inland transport costs may be determined based on actual costs in prices of the current period:

a) when the work site is more than 25 km away from the detachment’s base;

b) related to the rental and maintenance of special vehicles - airplanes, helicopters, all-terrain vehicles, boats, barges, longboats, horse-drawn vehicles, etc.

2. If expenses are determined in prices of the current period, the standards of Table 4 do not apply.

3.5. External transport costs associated with the travel of workers and transportation of equipment from the permanent location of the organization performing the work to the direct place of field work and back are determined according to Table 5 as a percentage of the estimated cost of field work.

Table 5

┌───┬─────────────────────────┬───────── ────────── ────────────────────────┐ │ § │ Travel distance and │ External transport costs in both │ │ │ transportation in one │ directions, % of estimated cost field │ │ │ direction, km │ work, duration (months) │ │ │ ├──────────┬──────────┬──── ───── ─┬──────────┤ │ │ │ up to 1 │ 2 │ 3 │ 6 │ ├───┼───────── ─────────── ─────┼──────────┼──────────┼──────────┼─ ─────────┤ │ 1 │25 - 100 │ 14 │ 11.5 │ 9.1 │ 4.5 │ ├───┼───────────────── ─────── ─┼──────────┼──────────┼──────────┼───── ─────┤ │ 2 │100 - 300 │ 19.6 │ 15.4 │ 12.7 │ 6.2 │ ├───┼──────────────────── ─────┼ ──────────┼──────────┼──────────┼─────── ───┤ │ 3 │300 - 500 │ 25.2 │ 21.0 │ 16.8 │ 8.1 │ ├───┼────────────────────── ───┼── ────────┼──────────┼──────────┼───────── ─┤ │ 4 │500 - 1000 │ 30 .8 │ 25.2 │ 19.6 │ 9.7 │ ├───┼──────────────────────── ─┼──── ──────┼──────────┼──────────┼──────────┤ │ 5 │1000 - 2000 │ 36.4 │ 32.2 │ 28 │ 13.2 │ ├───┼───────────────────────── ┼──────── ── ─ ──────────────────────────────────────────────────────────────────┤rap │ 6 │ SSV. 2000 │ │ 39.2 │ 36.4 │ 20 │ └───┴────────────────────── ───┴────── ────┴──────────┴──────────┴──────────┘

Notes

1. Expenses for external transport for distances up to 25 km are not included in the estimates.

2. When performing work worth up to 5 thousand rubles. or the presence of unfavorable conditions for the travel of workers and transportation of goods to hard-to-reach areas and back, external transport costs can be determined based on actual costs in prices of the current period.

3. If expenses are determined in prices of the current period, the standards of Table 2 do not apply.

3.6. The costs of maintaining the detachment base are shown in Table 6.

Table 6

┌───┬──────────────────────────────────┬ ────────── │ § │ Estimated cost of field work, │ Maintenance costs, │ │ │ thousand rubles. │ rub./month, at the price level │ │ │ │ as of 01/01/2001 │ ├───┼──────────────────── ─────── ───────┼──────────────────────────────── ──┤ │ 1 │Up to 100 │ 1800 │ ├───┼────────────────────────────────── ┼───────── ─────────────────────────┤ │ 2 │Over 100 to 200 │ 2700 │ ├─ ──┼───────── ─────────────────────────┼────────────── ────────── ──────────┤ │ 3 │Over 200 to 300 │ 3600 │ ├───┼──────────── ──────────── ──────────┼───────────────────────────── ─────┤ │ 4 │Over 300 to 500 │ 4500 │ ├───┼──────────────────────────── ──────┼──── ──────────────────────────────┤ │ 5 │Over 500 │ 5700 │ └───┴────── ────────────────────────────┴─────────── ────────── ─────────────┘

3.7. The costs of organizing and liquidating work at the site are determined in the amount of 6% of the amount of the estimated cost of field work, expenses for internal transport and maintenance of the detachment base, but in the amount of not less than 900 rubles.

3.8. Expenses for destruction of GP.

3.8.1. The cost of destruction of discovered explosive objects, for which a decision has been made to destroy them on site, is determined by calculation. The calculation should take into account:

Cost of work to prepare for destruction (filling the earth, installing enclosing structures to protect against fragments, laying detonating elements);

Cost of materials (enclosing structures taking into account turnover, detonating elements).

3.8.2. The cost of destruction at special landfills is determined on the basis of data on the cost of services received from organizations that own such landfills.

3.8.3. The cost of loading and transporting GPW to the place of destruction is determined according to Table 7.

Table 7

┌───┬─────────────────────────────────── ─┬──────── │ § │ Cost type │ Unit │ Base price, │ │ │ │ measurements │ in the price level │ │ │ │ │ as of 01/01/2001 │ ├───┼────────────────────────────── ──────┼─── ─────────────┼───────────────┤ │ 1 │Loading GP into a vehicle for transportation │ rub./piece. │ 706.0 │ │ │explosive objects manually │ │ │ │ │(with explosives weighing less than 25 kg) │ │ │ ├───┼────────── ───────── ─────────────────┼────────────────┼───── ────────── ┤ │ 2 │Loading GP into a vehicle for transportation │ rub./piece. │ 448.0 │ │ │explosive objects by crane │ │ │ ├───┼──────────────────── ──────────── 3 │Transportation by transport vehicle │machine-hour │ 359.0 │ │ │explosive objects │ │ │ └───┴───────────────────── ──────────── ───┴────────────────┴───────────────┘

Notes

1. Transportation time is determined by dividing the distance from the work site to the landfill by the estimated speed, taking into account the route (detour, if necessary, populated areas) with the addition of loading and unloading time.

2. The time for loading and unloading manually is taken for calculations as 0.53 hours per 1 ton of cargo, for loading and unloading by crane - 0.73 hours per 1 ton of cargo.

3. Idle mileage to the loading site and from the unloading site is included in the cost of a machine hour, § 3.

3.8.4. The costs of destroying GPs are included in the prices for field work (Tables 2 and 3). The provisions of paragraphs 3.8.1 - 3.8.3 and the prices of Table 7 are applied only when determining the cost of transportation and destruction of hazardous waste outside the full range of work.

3.9. Costs for medical support of work.

3.9.1. During field work, the duty of an ambulance with medical personnel is mandatory.

3.9.2. The cost of duty of one ambulance is determined as the product of the base cost given in Table 8 by the number of days of field work provided for by the work plan for exploration and demining, taking into account the duration of work on internal selective quality control of field work. The number of days is taken in whole units; if necessary, rounding is done up.

3.9.3. When work is carried out simultaneously by several groups at a distance of more than 10 km from each other, one ambulance should be provided for each group.

3.9.4. When carrying out work in hard-to-reach or remote areas with a distance to the nearest city of more than 80 km, estimates should be made for the constant duty of medical personnel.

Table 8

┌───┬────────────────────────────────┬── ────────── ────────────────────────┐ │ § │ Distance from the location │ Basic price of sanitary duty │ │ │ work to the nearest city │ a car with medical staff, │ │ │ │ rub./day, at the price level │ │ │ │ as of 01/01/2001 │ ├───┼───────────────── ──────── ───────┼──────────────────────────────── ────┤ │ 1 │ 0 - 10 km │ 6,470 │ ├───┼───────────────────────────── ───┼────── ──────────────────────────────┤ │ 2 │ 10 - 40 km │ 7,000 │ ├───┼─── ─────────────────────────────┼────────── ────────── ────────────────┤ │ 3 │ 40 - 80 km │ 7,520 │ └───┴─────── ────────── ───────────────┴──────────────────────── ────────── ──┘

Notes

1. The table provides for the duty of an ambulance during the day, as well as, if necessary, provision of first aid and evacuation of victims to a hospital hospital.

2. The term “Nearest city” means the nearest large populated area with a stationary medical institution(hospital) where accident victims can be treated.

3.10. Costs for quality control of work.

3.10.1. When performing work to clear the area from explosive objects, internal and external quality control is carried out. Implementation of measures to control the quality of work is mandatory.

3.10.2. Internal quality control is carried out by the organization performing demining work. Costs for internal control qualities are taken into account in base prices (tables 1 - 3).

3.10.3. To carry out external quality control, an organization is involved that was not involved in the work on the site being inspected. It is allowed to include costs for external quality control in Chapter 10 of the consolidated estimate "Content of customer service. Construction control." Cost standards for construction control and the maintenance of the customer's service, the costs of external quality control of work to clear the area from explosive objects are not taken into account.

3.10.4. The costs of external quality control are accepted in the amount of 10% of the amount of the cost of work and expenses provided for in paragraphs 3.1 - 3.7 of this Methodology, with the exception of other work and expenses. Other work and costs associated with organizing external quality control are included in the cost of work if justified.

3.10.5. An approximate list of external quality control work is given in Appendix 2.

3.12. Reserve funds for unforeseen work and expenses.

3.12.1. The reserve of funds for unforeseen work and costs when carrying out work to clear the area from explosive objects is set at 10% of the amount of the cost of field and office work.

3.12.2. When forming a consolidated estimate, the reserve of funds for unforeseen work and costs when carrying out work to clear the area from explosive objects is taken into account in Chapter 1 as part of the cost of work to clear the area from explosive objects and is not allocated separately.

When determining the basis for calculating the amount of funds under the item “Reserve of funds for unforeseen work and expenses” as part of the consolidated estimate, the cost of work to clear the area from explosive objects is deducted from the cost of expenses for chapters 1 - 12.

3.12.3. The procedure for using the fund reserve for unforeseen work and costs is determined by the contract for the performance of work. If there is no corresponding section in the contract, the reserve of funds remains at the disposal of the Customer and is paid to the Contractor on the basis of documented justification for changes in the volume or cost of work.

3.13. Costs for project examination.

3.13.1. The examination of the exploration and demining work plan is carried out by an organization that carries out external quality control. The costs of examining the work plan for exploration and demining are taken into account in paragraph 3.8.4 and are not additionally taken into account in the cost of work.

3.13.2. The examination of estimate documentation is carried out by the Customer on the basis of this Methodology or by a specialized expert organization. When the Customer carries out an examination of the estimate documentation, the costs of carrying it out are not taken into account in the cost of the work. When performing an examination of estimate documentation by an involved expert organization, the cost of the examination is determined in the manner prescribed Sections VIII and XI Decree of the Government of the Russian Federation dated March 5, 2007 N 145 “On the procedure for organizing and conducting state examination project documentation and results engineering surveys" using a coefficient of 0.2.

3.14. Regional regulation of wages.

3.14.1. When performing work in areas where regional coefficients for wages are provided, base prices according to tables 1, 2, 3, 7, the correction factors given in table 9 are applied. The place of office work is considered to be the place of permanent location of the organization - the Contractor.

Table 9

┌───┬─────────────────────────────────┬─ ────────── ────────────────────────┐ │ § │ Regional coefficient │ Adjustment coefficient │ │ │ to wages │ to base prices │ ├───┼─ ────────────────────────────────┼─────── ────────── ──────────────────┤ │ 1 │ 1.15 │ 1.05 │ ├───┼────── ───────── ──────────────────┼───────────────────── ────────── ────┤ │ 2 │ 1.2 │ 1.06 │ ├───┼───────────────────── ──────── ────┼─────────────────────────────────── ┤ │ 3 │ 1.25 │ 1, 08 │ ├───┼───────────────────────────────── ┼───────── ──────────────────────────┤ │ 4 │ 1.3 │ 1.09 │ ├─── ┼─────── ──────────────────────────┼───────────── ────────── ────────────┤ │ 5 │ 1.4 │ 1.12 │ ├───┼───────────── ──────── ────────────┼─────────────────────────── ────────┤ │ 6 │ 1.5 │ 1.15 │ ├───┼─────────────────────────── ──────┼─ ──────────────────────────────────┤ │ 7 │ 1.6 │ 1.18 │ ├─── ┼─────────────────────────────────┼───── ────────── ────────────────────┤ │ 8 │ 1.8 │ 1.24 │ ├───┼───── ──────── ────────────────────┼─────────────────── ────────── ──────┤ │ 9 │ 2.0 │ 1.30 │ └───┴─────────────────── ──────── ──────┴───────────────────────────────── ──┘

4. DETERMINING THE SCOPE OF WORK

4.3. Transport costs and hotel costs (costs of renting residential premises) are determined at the current price level according to calculations based on data on actual cost relevant services, or in accordance with paragraph 3 of Article 217 Tax Code Russian Federation (part two).

4.4. The costs of paying travel allowances are determined at the current price level based on calculations in accordance with paragraph 3 of Article 217 of the Tax Code of the Russian Federation (part two).

4.5. The provisions of clauses 4.4 and 4.5 apply in the case of performing certain types of work. When performing a full range of field work (section 3.3, tables 2 and 3) travel expenses are not additionally taken into account; transportation costs are determined according to Table 5.

5. ESTIMATE DOCUMENTATION

5.1. The estimate documentation includes estimates for work to clear the area of explosive objects, estimates and calculations for individual species work and costs, explanatory note(if necessary).

5.2. Estimates for carrying out work to clear the area from explosive objects are drawn up according to the model 2p of Appendix No. 2 MDS 81-35.2004 “Methodology for determining the cost of construction products on the territory of the Russian Federation” with the obligatory indication of the volume and timing of the work. An example of drawing up an estimate is given in Appendix 1 to this Methodology.

5.3. If there are several areas with different conditions execution of work, it is allowed to draw up independent estimates for field work for each site, linear structure (group of sites, linear structures). In this case, the estimate documentation must contain a summary statement of the volume of field work and summary estimate cost of field work.

5.4. When including the results of the estimate for the implementation of work to clear the area from explosive objects, the composition of a larger local estimate or a summary estimate, the cost of work is indicated without VAT. Costs associated with the payment of VAT are taken into account as a result of all chapters of the consolidated estimate.

6. REDUCING COST TO CURRENT AND FORECASTED LEVEL

PRICE DETERMINING THE INITIAL (MAXIMUM) CONTRACT PRICE

6.1. The calculation of the cost of work at the current price level, as well as the reduction in the estimate documentation of individual cost items calculated at the current price level to the base level, is carried out using indices of changes in the estimated cost of survey work for construction, reported quarterly by the Ministry of Regional Development of the Russian Federation.

6.2. Calculation of the cost of work at the forecast price level when financing work from budgets of all levels is carried out by applying forecast indices to the cost determined at the current price level consumer prices published by the Ministry economic development Russian Federation. When financing work from extra-budgetary sources, the agreement between the Customer and the Contractor may establish a different payment procedure.

6.3. Calculation of the initial (maximum) contract price when placing orders to perform work to clear areas of explosive objects for state or municipal needs is carried out in accordance with this Methodology.

The Ministry of Finance approved new forms of financial statements

2801; N 45, art. 5491; 2008, N 5, art. 411; N 46, art. 5337; 2009, N 3, art. 378; N 6, Art. 738; N 8, art. 973; N 11, art. 1312; N 26, Art. 3212; N 31, Art. 3954; 2010, N 5, art. 531; N 9, art. 967; N 11, art. 1224), I order:

1. Approve the forms of the balance sheet and financial results statement in accordance with Appendix No. 1 to this Order.

2. Approve the following forms of appendices to the balance sheet and financial results statement in accordance with Appendix No. 2 to this Order:

c) a report form on the intended use of funds.

4. Establish that other appendices to the balance sheet and financial statements (hereinafter referred to as explanations):

a) the balance sheet, financial performance report, and report on the intended use of funds include indicators only for groups of items (without detailing the indicators for items);

Organizations that have the right to use simplified methods of accounting, including simplified accounting (financial) statements, can prepare submitted financial statements in accordance with paragraphs 1 - 4 of this Order.

6.1. Approve simplified forms of the balance sheet of the report on financial results, report on the intended use of funds for organizations that have the right to use simplified methods of accounting, including simplified accounting (financial) statements, in accordance with Appendix No. 5 to this order.

Directories and standards / Regulatory acts/ Orders

MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

ORDER N 66n

ABOUT FORMS OF ACCOUNTING REPORTING OF ORGANIZATIONS

Error 404

2270; N 52, Art. 5755; 2006, N 32, art. 3569; N 47, art. 4900; 2007, N 23, art. 2801; N 45, art. 5491; 2008, N 5, art. 411; N 46, art. 5337; 2009, N 3, art. 378; N 6, art. 738; N 8, art. 973; N 11, art. 1312; N 26, Art. 3212; N 31, Art. 3954; 2010, N 5, art. 531; N 9, art. 967; N 11, art. 1224), I order:

a) the form of the statement of changes in capital;

b) cash flow statement form;

3. Establish that organizations independently determine the detail of indicators for the articles of reports provided for in paragraphs 1 and 2 of this Order.

a) are presented in tabular and (or) text form;

5. Establish that in the financial statements submitted to state statistics bodies and other executive authorities, a column is given after the column. The column indicates indicator codes in accordance with Appendix No. 4 to this Order.

7. Establish that this Order comes into force starting from the annual financial statements for 2011.

Deputy Prime Minister
Russian Federation - Minister of Finance
Russian Federation
A.L.KUDRIN

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Document Note

In accordance with paragraph 7 this document comes into force from the annual financial statements for 2011.

Document's name

Order of the Ministry of Finance of the Russian Federation dated July 2, 2010 N 66n

"On the forms of financial statements of organizations"

(Registered with the Ministry of Justice of the Russian Federation on 02.08.2010 N 18023)

MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

ABOUT FORMS OF ACCOUNTING REPORTING OF ORGANIZATIONS

In order to improve legal regulation in the field of accounting and financial reporting of organizations (with the exception of credit institutions, state (municipal) institutions) and in accordance with the Regulations on the Ministry of Finance of the Russian Federation, approved by Decree of the Government of the Russian Federation of June 30, 2004 N 329 (Collected Legislation of the Russian Federation, 2004, N 31, Art. 3258; N 49, Art. 4908; 2005, N 23, Art. 2270; N 52, Art. 5755; 2006, N 32, Art. 3569; N 47 , Art. 4900; 2007, N 23, Art. 2801; N 45, Art. 5491; 2008, N 5, Art. 411; N 46, Art. 5337; 2009, N 3, Art. 378; N 6, Art. 738; N 8, Art. 973; N 11, Art. 1312; N 26, Art. 3212; N 31, Art. 3954; 2010, N 5, Art. 531; N 9, Art. 967; N 11, Art. 1224), I order:

1. Approve the forms of the balance sheet and profit and loss statement in accordance with Appendix No. 1 to this Order.

2. Approve the following forms of appendices to the balance sheet and profit and loss statement in accordance with Appendix No. 2 to this Order:

a) the form of the statement of changes in capital;

b) cash flow statement form;

c) the form of a report on the intended use of the funds received, included in the financial statements of public organizations (associations) that do not carry out entrepreneurial activities and, in addition to disposed property, do not have turnover in the sale of goods (works, services).

Order of the Ministry of Finance of the Russian Federation dated July 2, 2010 N 66n

Establish that organizations independently determine the detail of indicators for the articles of reports provided for in paragraphs 1 and 2 of this Order.

4. Establish that other appendices to the balance sheet and profit and loss account (hereinafter - explanations):

a) are presented in tabular and (or) text form;

6. Establish that small business organizations prepare financial statements according to the following simplified system:

a) the balance sheet and profit and loss account include indicators only for groups of items (without detailing the indicators for items);

b) in the appendices to the balance sheet and profit and loss statement, only the most important information is provided, without knowledge of which it is impossible to assess the financial position of the organization or the financial results of its activities.

Small business organizations have the right to prepare submitted financial statements in accordance with paragraphs 1 - 4 of this Order.

7. Establish that this Order comes into force starting from the annual financial statements for 2011.

Deputy

Chairman of the Government

Russian Federation -

Minister of Finance

Russian Federation

A.L.KUDRIN

Information provided by the company "ConsultantPlus"

ORDER No. 66n On the forms of financial statements of organizations

About the forms of financial statements of organizations

Balance sheet form approved by the Russian Ministry of Finance

Ministry of Finance. The form of the balance sheet was approved by order of the Ministry of Finance of Russia dated July 2, 2010. The form of the balance sheet approved by the Ministry of Finance of the Russian Federation provides for 2 sections in the asset and 3. N 57n included in the form. The form of the Balance Sheet was approved by order of the Ministry of Finance of Russia dated July 2, 2010. Further in the form of the balance sheet is Form 1. Explanations, presented in tabular form in Appendix 3 to Order of the Ministry of Finance of Russia 66n. Approve the attached . Approve the forms of the balance sheet and financial statements in accordance with Appendix No. 1 to this order. Approve the forms of the balance sheet and financial performance report for 2018 2019 in accordance with Appendix No. 1 to this. Fixed assets 1130 Difference between account balances 01. Russian POST online SERVICES. It is the basis for understanding the key financial report known as the balance sheet. He is still approved by order Ministry of Finance of Russia dated July 2, 2010 66n. Ministry of Finance of Russia dated October 5, 2011 124n Russian newspaper, 291, about order. Ministry of Finance of Russia dated 34n, as amended. The balance sheet form, form code for OKUD, was approved by order of the Ministry of Finance of Russia dated July 2, 2010. They are developed by the Accounting Methodological Center of the BMC. Balance sheet in accordance with Appendix 2 to this order. The Balance Sheet included in the interim and annual financial statements shall be considered Form 1. Order of the Ministry of Finance of Russia dated No. 57n. The form of the balance sheet for 2014 was approved by Order of the Ministry of Finance of Russia dated 66n as amended. This Order is effective from the annual financial statements for 2011. The balance sheet contains two parts, an asset and a liability, which should be. Approve the forms of the balance sheet and. The paragraph has lost force by order of the Ministry of Finance of Russia dated 04. Forms of financial statements that are missing in. The rules for assessing items have been approved by the Russian Government, and the main principle here is the assessment of the balance sheet. Form 3 of the balance sheet is a report on. In the form of a balance sheet approved by the order of the Ministry of Finance of the Russian Federation On the forms of financial statements of organizations dated July 2, 2010. On the forms of financial statements of organizations. LLC or the person who accepted
. Approve the attached Scope Instructions. Since 2018, leave only property that is considered an asset as part of the OS on the balance sheet. Order of the Ministry of Finance of Russia No. 66n ed. Appendix The standard form of the balance sheet has been approved. Leaving unresolved items on the balance sheet. Ministry of Finance Order of the Ministry of Finance of Russia dated 66n On accounting forms. Approve the forms of the balance sheet and financial results statement in accordance with Appendix 1 to the Ministry of Finance of Russia dated July 1, 2013 . The form of the balance sheet was approved by the Ministry of Finance of the Russian Federation in order to regulate the accounting. Order of the Ministry of Finance of Russia 66n. Approved form of balance sheet c. FORMS OF BALANCE SHEET AND PROFIT AND LOSS REPORT as ed. N 34н, determines the order of reflection. Forms of balance sheet and report. Changes have been made to the form of the balance sheet starting with the annual financial statements for 2011. In 2013, a resolution was adopted, approved by the Ministry of Finance of Russia, according to which all business entities
. It is important that all accounting forms are approved by Order of the Ministry of Finance of the Russian Federation No. 66 of 2010, the latest. ORDER OF THE MINISTRY OF FINANCE OF RUSSIA DATED 02. The form of the balance sheet was approved by order of the Ministry of Finance of Russia dated 66n. The Ministry of Finance of Russia made changes to order No. 66n On the forms of financial statements of organizations. Accounting, bookkeeping is an orderly system for collecting, registering and summarizing information in monetary terms about the state of property, liabilities and capital of an organization and their changes through continuous, continuous and documentary reflection of all business transactions. Balance sheet form 2017, a sample of which is presented.

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