The legislative framework of the Russian Federation. On the forms of financial statements of organizations Order of the Ministry of Finance 67n on the forms of financial statements
About the forms of financial statements of organizations
(as amended by the Order of the Ministry of Finance of the Russian Federation of December 31, 2004 N 135n)
In accordance with the regulation on accounting "Financial statements of the organization" PBU 4/99, approved by Order of the Ministry of Finance of the Russian Federation dated July 6, 1999 N 43n (according to the conclusion of the Ministry of Justice of the Russian Federation dated August 6, 1999 N 6417-PK, this Order does not need state registration), for organizations that are legal entities under the legislation of the Russian Federation (except credit institutions, insurance companies and budgetary institutions), I order:
1. Included in the interim and annual accounting statements The balance sheet shall be considered form No. 1, the Profit and Loss Statement - form No. 2. Included in the annexes to balance sheet and the profit and loss statement of the financial statements. The statement of changes in equity shall be considered form No. 3, Statement of the movement Money- Form N 4, Appendix to the balance sheet - Form N 5, Report on the targeted use of funds received - Form N 6.
2. Organizations receiving budget funds, in the accounting statements, provide reporting information on the nature of use budget funds according to the forms established by the Ministry of Finance of the Russian Federation.
4. To approve the attached Instructions on the volume of accounting forms and Instructions on the procedure for preparing financial statements.
5. To declare invalid:
Order of the Ministry of Finance of the Russian Federation of January 13, 2000 N 4n "On the forms of financial statements of organizations" (according to the conclusion of the Ministry of Justice of the Russian Federation of February 4, 2000 N 729-ER, the specified Order in state registration does not need);
Order of the Ministry of Finance of the Russian Federation of June 28, 2000 N 60n "O Methodical recommendations on the procedure for the formation of indicators of financial statements of organizations "(according to the conclusion of the Ministry of Justice of the Russian Federation of July 24, 2000 N 6128-ER, this Order does not need state registration);
Order of the Ministry of Finance of the Russian Federation of December 4, 2002 N 122n "On amendments to the Order of the Ministry of Finance of the Russian Federation of January 13, 2000 N 4n" On the forms of financial statements of organizations "(according to the conclusion of the Ministry of Justice of the Russian Federation N 07 / 12022- JUD of December 23, 2002, this Order does not need state registration).
6. To put this Order into effect starting with the financial statements for 2003.
Minister of Finance
Russian Federation
According to the conclusion of the Ministry of Justice of Russia dated August 5, 2003 N 07/8121-AK, this Order does not need state registration.
Instructions on the scope of accounting forms
1. Financial statements as a unified system of data on the financial position of the organization, financial results its activities and changes in its financial position is compiled on the basis of accounting data.
2. In accordance with the Federal Law of November 21, 1996 N 129-FZ "On Accounting" (Collected Legislation of the Russian Federation, 1996, N 48, Art. 5369), as well as the regulation on accounting "Financial statements of the organization" PBU 4/99, approved by Order of the Ministry of Finance of the Russian Federation dated July 6, 1999 N 43n (according to the conclusion of the Ministry of Justice of the Russian Federation N 6417-PK dated August 6, 1999, this Order does not need state registration), the financial statements consist of the Balance Sheet (Form No. 1), Profit and Loss Statement (Form No. 2), Statement of Changes in Equity (Form No. 3), Cash Flow Statement (Form No. 4), Appendix to the Balance Sheet (Form No. 5), Explanatory Note , as well as an auditor's report confirming the accuracy of the organization's financial statements, if it is subject to mandatory audit in accordance with federal laws. If the organization independently made a decision to audit the financial statements, the auditor's report confirming the reliability of the financial statements can also be included in the financial statements.
3. Small businesses that are not obliged to conduct an audit of the reliability of financial statements in accordance with the legislation of the Russian Federation may decide to submit financial statements in the amount of indicators for groups of articles of the Balance Sheet and articles of the Profit and Loss Statement without additional decryptions in the specified forms and have the right not to present in the financial statements a statement of changes in equity (form No. 3), a statement of cash flows (form No. 4), annex to the balance sheet (form No. 5), explanatory note.
Small businesses obliged to carry out audit the reliability of financial statements in accordance with the legislation of the Russian Federation, have the right not to submit in the financial statements a statement of changes in capital (form No. 3), a statement of cash flows (form No. 4), annex to the balance sheet (form No. 5) in the absence of relevant data.
4. Non-profit organizations may not submit in the financial statements the Statement of Changes in Capital (Form No. 3), Cash Flow Statement (Form No. 4), Appendix to the Balance Sheet (Form No. 5) in the absence of relevant data.
Public organizations (associations) that do not carry out entrepreneurial activities and do not have, apart from the retired property, sales of goods (works, services), the report on changes in capital (form No. 3), statement of cash flows (form No. 4), Appendix to the balance sheet (form No. 5) and an explanatory note.
5. The submitted financial statements are attached to cover letter organization, drawn up in the prescribed manner and containing information on the composition of the submitted financial statements.
In accordance with the regulation on accounting, approved by the Order of the Ministry of Finance of the Russian Federation dated July 6, 1999 No. 43n (according to the conclusion of the Ministry of Justice of the Russian Federation dated August 6, 1999 No. 6417-PK, this Order does not need state registration), for organizations that are legal entities under the legislation of the Russian Federation Federation (except for credit organizations, insurance organizations and budgetary institutions), I order:
1. Included in the interim and annual financial statements Balance sheet consider form No. 1, Gains and losses report - form No. 2... Included in the appendixes to the balance sheet and profit and loss statement of financial statements Statement of changes in equity consider form No. 3, Cash flow statement - form No. 4, Appendix to the balance sheet - form No. 5, Report on the targeted use of funds received - form No. 6.
2. Organizations receiving budgetary funds, in the accounting statements, submit reporting information on the nature of the use of budgetary funds in the forms established by the Ministry of Finance of the Russian Federation.
5. To declare invalid:
- Order of the Ministry of Finance of the Russian Federation dated January 13, 2000 No. 4n "On the forms of financial statements of organizations" (according to the conclusion of the Ministry of Justice of the Russian Federation dated February 4, 2000 No. 729-ER, this Order does not need state registration);
- Order of the Ministry of Finance of the Russian Federation of June 28, 2000 No. 60n "On Methodological Recommendations on the Procedure for Formulating Financial Statements of Organizations" (according to the conclusion of the Ministry of Justice of the Russian Federation No. 6128-ER dated July 24, 2000, this Order does not need state registration) ;
- Order of the Ministry of Finance of the Russian Federation of December 4, 2002 No. 122n "On Amending the Order of the Ministry of Finance of the Russian Federation of January 13, 2000 No. 4n" On the Forms of Financial Statements of Organizations "(according to the conclusion of the Ministry of Justice of the Russian Federation No. 07 / 12022- JUD of December 23, 2002, this Order does not need state registration).
6. To put this Order into effect starting with the financial statements for 2003.
Minister of Finance
Russian Federation
A. KUDRIN
According to the conclusion of the Ministry of Justice of Russia dated August 5, 2003 No. 07/8121-AK, this Order does not need state registration.
canceled / invalidated Edition from 08.11.2010
Name document | ORDER of the Ministry of Finance of the Russian Federation of July 22, 2003 N 67n (as amended on November 8, 2010) "ON THE FORMS OF ACCOUNTING REPORTING OF ORGANIZATIONS" |
Type of document | order, instructions |
Host body | Ministry of Finance of the Russian Federation |
Document Number | 67H |
Date of adoption | 01.01.1970 |
Date of revision | 08.11.2010 |
Date of registration with the Ministry of Justice | 01.01.1970 |
Status | canceled / invalidated |
Publication |
|
Navigator | Notes (edit) |
ORDER of the Ministry of Finance of the Russian Federation of July 22, 2003 N 67n (as amended on November 8, 2010) "ON FORMS OF ACCOUNTING REPORTING OF ORGANIZATIONS"
In accordance with the regulation on accounting "Financial statements of the organization" PBU 4/99, approved by Order of the Ministry of Finance of the Russian Federation dated July 6, 1999 N 43n (according to the conclusion of the Ministry of Justice of the Russian Federation dated August 6, 1999 N 6417-PK, this Order does not need state registration), for organizations that are legal entities under the legislation of the Russian Federation (except for credit institutions, insurance organizations and state (municipal) institutions), I order:
1. Included in the interim and annual financial statements, the Balance Sheet shall be considered form No. 1, the Profit and Loss Statement - Form No. 2. Included in the appendices to the balance sheet and the profit and loss statement of the financial statements, the Report on changes in capital shall be considered as Form No. 3 , Cash flow statement - form No. 4, Appendix to the balance sheet - form No. 5, Statement on the targeted use of funds received - form No. 6.
2. Organizations receiving budgetary funds, in the accounting statements, submit reporting information on the nature of the use of budgetary funds in the forms established by the Ministry of Finance of the Russian Federation.
4. To approve the attached Instructions on the volume of accounting forms and Instructions on the procedure for drawing up and submitting financial statements.
5. To declare invalid:
dated January 13, 2000 N 4n "On the forms of financial statements of organizations" (according to the conclusion of the Ministry of Justice of the Russian Federation dated February 4, 2000 N 729-ER, this order does not need state registration);
Order of the Ministry of Finance of the Russian Federation of June 28, 2000 N 60n "On Methodological Recommendations on the Procedure for Formulating Financial Reporting Indicators of Organizations" (according to the conclusion of the Ministry of Justice of the Russian Federation of July 24, 2000 N 6128-ER, this order does not need state registration) ;
Order of the Ministry of Finance of the Russian Federation of December 4, 2002 N 122n "On Amending the Order of the Ministry of Finance of the Russian Federation of January 13, 2000 N 4n" On Forms of Financial Statements of Organizations "(according to the conclusion of the Ministry of Justice of the Russian Federation N 07 / 12022- JUD of December 23, 2002, this order does not need state registration).
6. To put this order into effect starting with the financial statements for 2003.
Minister of Finance of the Russian Federation
A. L. KUDRIN
for _________________ 200_ | CODE S | ||||
Form N 1 according to OKUD | 0710001 | ||||
Date (year, month, day) | |||||
Organization | by OKPO | ||||
Taxpayer identification number | INN | ||||
Kind of activity | by OKVED | ||||
Organizational and legal form / form of ownership | |||||
according to OKOPF / OKFS | |||||
Measurement unit: thousand rubles / million rubles. (cross out unnecessary) | by OKEI | 384/385 |
Location (address) | |
Date of approval | |
Date of dispatch (acceptance) |
Assets | Indicator code | At the beginning of the reporting year | At the end of the reporting period |
1 | 2 | 3 | 4 |
I. NON-CURRENT ASSETS | |||
Intangible assets | 110 | ||
Fixed assets | 120 | ||
Construction in progress | 130 | ||
Profitable investments in material values | 135 | ||
Long-term financial investments | 140 | ||
Deferred tax assets | 145 | ||
Other noncurrent assets | 150 | ||
TOTAL for Section I | 190 | ||
II. CURRENT ASSETS | |||
Stocks | 210 | ||
including: | |||
raw materials, materials and other similar values | |||
animals for growing and fattening | |||
work in progress costs | |||
finished products and goods for resale | |||
goods shipped | |||
future spending | |||
other supplies and costs | |||
Value added tax on acquired assets | 220 | ||
Accounts receivable (expected to be paid more than 12 months after the reporting date) | 230 | ||
Accounts receivable (expected to be paid within 12 months after the reporting date) | 240 | ||
including buyers and customers | |||
Short-term financial investments | 250 | ||
Cash | 260 | ||
Other current assets | 270 | ||
TOTAL for Section II | 290 | ||
BALANCE | 300 |
Passive | Indicator code | At the beginning of the reporting period | At the end of the reporting period |
1 | 2 | 3 | 4 |
III. CAPITAL AND RESERVES | |||
Authorized capital | 410 | ||
Own shares repurchased from shareholders | () | () | |
Extra capital | 420 | ||
Reserve capital | 430 | ||
including: | |||
reserves formed in accordance with the legislation | |||
reserves formed in accordance with the constituent documents | |||
Undestributed profits ( uncovered loss) | 470 | ||
TOTAL for Section III | 490 | ||
IV. LONG TERM DUTIES | |||
Loans and credits | 510 | ||
Deferred tax liabilities | 515 | ||
Other long-term liabilities | 520 | ||
TOTAL for Section IV | 590 | ||
V. SHORT-TERM OBLIGATIONS | |||
Loans and credits | 610 | ||
Accounts payable | 620 | ||
including: | |||
suppliers and contractors | |||
debt to the organization's personnel | |||
indebtedness to state extra-budgetary funds | |||
arrears of taxes and duties | |||
other creditors | |||
Debts to participants (founders) for the payment of income | 630 | ||
revenue of the future periods | 640 | ||
Provisions for future expenses | 650 | ||
Other current liabilities | 660 | ||
TOTAL for section V | 690 | ||
BALANCE | 700 | ||
REFERENCE about the presence of values recorded on off-balance sheet accounts | |||
Leased fixed assets | |||
including leasing | |||
Inventories accepted for safekeeping | |||
Goods accepted for commission | |||
Debt of insolvent debtors written off at a loss | |||
Security obligations and payments received | |||
Security for obligations and payments issued | |||
Depreciation of the housing stock | |||
Deterioration of objects of external improvement and other similar objects | |||
Intangible assets received for use | |||
Supervisor | Chief Accountant | |||||||
(signature) | (full name) | (signature) | (full name) | |||||
"__" _________ 200_ |
13. A non-profit organization, when adopting the balance sheet form (Form No. 1) in the "Capital and reserves" section, instead of the groups of articles "Authorized capital", "Reserve capital" and "Retained earnings (uncovered loss), includes the group of articles" Target financing ".
Clause 14 - Deleted.
15. The data of the cash flow statement should characterize changes in the financial position of the organization in the context of the current, investment and financial activities.
Current activity is considered to be the activity of an organization that pursues making profit as the main goal or that does not have profit making as such a goal in accordance with the subject and goals of the activity, that is, the production of industrial, agricultural products, the implementation of construction works, sale of goods, provision of services Catering, procurement of agricultural products, lease of property, etc.
The investment activity is the activity of the organization related to the acquisition land plots, buildings and other real estate, equipment, intangible assets and other non-current assets, as well as their sale; with the implementation of its own construction, the cost of research, development and technological development; with implementation financial investments(acquisition valuable papers other organizations, including debt ones, contributions to the authorized (pooled) capitals of other organizations, loans to other organizations, etc.).
The financial activity is the activity of the organization, as a result of which the size and composition of the equity capital organizations, borrowed money(receipts from the issue of shares, bonds, loans provided by other organizations, repayment of borrowed funds, etc.).
16. Information on the organization's cash flow is presented in the currency of the Russian Federation. If there is (movement) of funds in foreign currency information is generated on the movement of foreign currency for each of its types in relation to the statement of cash flows adopted by the organization. After that, the data of each calculation made in foreign currency are converted at the rate The central bank Of the Russian Federation as of the date of the financial statements. The data obtained for individual calculations are summarized when filling in the corresponding indicators of the Cash Flow Statement.
17. When an organization discloses information about its assets as fixed assets, intangible assets, profitable investments in tangible assets in the explanations to the balance sheet and profit and loss statement, data on the initial (replacement) cost of these assets and accrued depreciation are given separately.
18. When disclosing information on expenses for ordinary activities, grouped according to the corresponding elements, the data are provided for the organization as a whole, excluding intra-company turnover. Intra-business turnover includes costs associated with the transfer of products, products, works and services within the organization for the needs of its own production, service farms, etc.
19. The explanatory note should include brief description activities of the organization ( common types activities; current, investment and financial activities), the main performance indicators and factors that influenced the financial results of the organization in the reporting year, as well as decisions based on the results of the consideration of the annual financial statements and the distribution of net profit, i.e. relevant information useful for obtaining a more complete and objective picture of the financial position of the organization, the financial performance of the organization for reporting period and changes in its financial position.
When setting out in the explanatory note the main performance indicators characterizing the qualitative changes in the property and financial situation, their reasons, if necessary, the adopted procedure for calculating analytical indicators (profitability, share of own circulating assets, etc.) should be indicated.
When evaluating financial condition in the short term, indicators for assessing the satisfactory structure of the balance sheet ( current liquidity, security own funds and the ability to restore (lose) solvency). When characterizing solvency, one should pay attention to indicators such as the availability of funds in bank accounts, at the cash desk of the organization, losses, overdue accounts receivable and accounts payable credits and loans not repaid on time, completeness of transfer of relevant taxes to the budget, paid (payable) penalties for failure to fulfill obligations to the budget. You should also pay attention to the assessment of the organization's position on the securities market and the reasons for the negative phenomena that have taken place.
When evaluating financial situation in the long term, the characteristics of the structure of sources of funds, the degree of dependence of the organization on external investors and creditors, etc. are given. The characteristics of the dynamics of investments in previous years and for the future are given, with the determination of the effectiveness of these investments.
In addition, an assessment of the organization's business activity can be given, the criteria of which are the breadth of markets for products, including the availability of export supplies, the reputation of the organization, expressed, in particular, in the awareness of customers using the organization's services, and other information; the degree of fulfillment of planned indicators, ensuring the specified rates of their growth (decrease); the level of efficiency in the use of the organization's resources. It is advisable to include in the explanatory note data on the dynamics of the most important economic and financial indicators of the organization's work over a number of years, descriptions of future capital investments, ongoing economic measures, environmental protection measures and other information of interest to potential users of financial statements.
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In accordance with the regulation on accounting "Financial statements of the organization" PBU 4/99, approved by Order of the Ministry of Finance of the Russian Federation dated July 6, 1999 N 43n (according to the conclusion of the Ministry of Justice of the Russian Federation dated August 6, 1999 N 6417-PK, this Order does not need state registration), for organizations that are legal entities under the legislation of the Russian Federation (except for credit institutions, insurance organizations and state (municipal) institutions), I order:
1. Included in the interim and annual financial statements, the Balance Sheet shall be considered form No. 1, the Profit and Loss Statement - Form No. 2. Included in the appendices to the balance sheet and the profit and loss statement of the financial statements, the Report on changes in capital shall be considered as Form No. 3 , Cash flow statement - form No. 4, Appendix to the balance sheet - form No. 5, Statement on the targeted use of funds received - form No. 6.
2. Organizations receiving budgetary funds, in the accounting statements, submit reporting information on the nature of the use of budgetary funds in the forms established by the Ministry of Finance of the Russian Federation.
4. To approve the attached Instructions on the volume of accounting forms and Instructions on the procedure for drawing up and submitting financial statements.
5. To declare invalid:
dated January 13, 2000 N 4n "On the forms of financial statements of organizations" (according to the conclusion of the Ministry of Justice of the Russian Federation dated February 4, 2000 N 729-ER, this order does not need state registration);
Order of the Ministry of Finance of the Russian Federation of June 28, 2000 N 60n "On Methodological Recommendations on the Procedure for Formulating Financial Reporting Indicators of Organizations" (according to the conclusion of the Ministry of Justice of the Russian Federation of July 24, 2000 N 6128-ER, this order does not need state registration) ;
Order of the Ministry of Finance of the Russian Federation of December 4, 2002 N 122n "On Amending the Order of the Ministry of Finance of the Russian Federation of January 13, 2000 N 4n" On Forms of Financial Statements of Organizations "(according to the conclusion of the Ministry of Justice of the Russian Federation N 07 / 12022- JUD of December 23, 2002, this order does not need state registration).
6. To put this order into effect starting with the financial statements for 2003.
Small businesses that are obliged to conduct an audit of the reliability of financial statements in accordance with the legislation of the Russian Federation have the right not to present in the financial statements a report on changes in capital (Form No. 3), Cash Flow Statement (Form No. 4), Appendix to accounting. balance sheet (form N 5) in the absence of relevant data.
4. Non-profit organizations may not submit in the financial statements the Statement of Changes in Capital (Form No. 3), Cash Flow Statement (Form No. 4), Appendix to the Balance Sheet (Form No. 5) in the absence of relevant data.
Public organizations(associations) that do not entrepreneurial activity and not having, apart from the retired property, sales of goods (works, services), the statement of changes in capital (form No. 3), Statement of cash flows (form No. 4), Appendix to the balance sheet (form No. 5) and an explanatory note.
5. The submitted financial statements are attached to the accompanying letter of the organization, drawn up in accordance with the established procedure and containing information on the composition of the submitted financial statements.
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