The legislative framework of the Russian Federation. On forms of financial statements of organizations Order of the Ministry of Finance 67n on forms of financial statements
On the forms of financial statements of organizations
(as amended by Order of the Ministry of Finance of the Russian Federation of December 31, 2004 N 135n)
In accordance with the accounting regulation "Organization's financial statements" PBU 4/99, approved by Order of the Ministry of Finance of the Russian Federation of July 6, 1999 N 43н (according to the conclusion of the Ministry of Justice of the Russian Federation of August 6, 1999 N 6417-PC, said Order I do not need state registration), for organizations that are legal entities under the laws of the Russian Federation (except for credit organizations, insurance organizations and budget institutions), I order:
1. The balance sheet to be included in the interim and annual financial statements shall be considered as Form No. 1, the Profit and Loss Statement - as Form No. 2. The Report on changes in equity to be included in the annexes to the balance sheet and the Profit and Loss Statement of Accounting shall be considered as Form No. 3 , Statement of cash flows - by form N 4, Appendix to the balance sheet - by form N 5, Report on the intended use of funds received - by form N 6.
2. Organizations receiving budgetary funds, in the financial statements, provide 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 forms of financial statements and Instructions on the preparation of financial statements.
5. To recognize as invalid:
Order of the Ministry of Finance of the Russian Federation of January 13, 2000 N 4н “On Forms of the Financial Statements of Organizations” (according to the conclusion of the Ministry of Justice of the Russian Federation of 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 60н “On Methodological Recommendations on the Procedure for Forming Indicators of Accounting Statements of Organizations” (according to the conclusion of the Ministry of Justice of the Russian Federation of July 24, 2000 N 6128-ER, said 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 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- UD of December 23, 2002, this Order does not need state registration).
6. Put into effect this Order starting with the financial statements for 2003.
Minister of Finance
Russian Federation
According to the conclusion of the Ministry of Justice of Russia of August 5, 2003 N 07/8121-AK, the said Order does not need state registration.
Instructions on the volume of forms of financial statements
1. Financial statements as a single system of data on the financial position of the organization, the financial results of 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-ФЗ "On Accounting" (Collection of Legislation of the Russian Federation, 1996, N 48, Art. 5369), as well as the accounting regulation "Accounting Organization" PBU 4/99, approved by Order of the Ministry of Finance of the Russian Federation of July 6, 1999 N 43н (according to the conclusion of the Ministry of Justice of the Russian Federation N 6417-PK of August 6, 1999, this Order does not need state registration), the financial statements consist of the Balance Sheet (form N 1), Report and profit and loss statement (form N 2), Statement of changes in equity (form N 3), Statement of cash flows (form N 4), Appendix to the balance sheet (form N 5), explanatory note, and also an audit report, confirming the accuracy of the financial statements of the organization, if it is subject to mandatory audit in accordance with federal laws. If the organization independently decided to conduct an audit of the financial statements, an audit report confirming the reliability of the financial statements may also be included in the financial statements.
3. Small businesses that are not required to conduct an audit of the accuracy of the 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 balance sheet items and profit and loss report items without additional breakdowns in the indicated forms and have the right not to present in the financial statements the Report on changes in capital (form N 3), the Report on cash flows (form and N 4), Supplement to the balance sheet (form N 5), an explanatory note.
Small businesses required to conduct an audit of the accuracy of the financial statements in accordance with the legislation of the Russian Federation have the right not to submit a statement of changes in capital (form No. 3), a statement of cash flows (form No. 4) in the financial statements, Appendix to the Accounting balance sheet (form N 5) in the absence of relevant data.
4. Non-profit organizations may not present in the financial statements the Report on changes in capital (form N 3), the Statement of cash flows (form N 4), the Appendix to the balance sheet (form N 5) in the absence of relevant data.
Public organizations (associations) that do not carry out entrepreneurial activity and do not have, apart from the retired property, turnovers for the sale of goods (work, services), do not submit a Statement of changes in capital (form No. 3), a statement of cash flows (form N 4), the Appendix to the balance sheet (form N 5) and an explanatory note.
5. The submitted financial statements are attached to the cover letter of the organization, drawn up in the prescribed manner and containing information on the composition of the submitted financial statements.
In accordance with the accounting regulations approved by Order of the Ministry of Finance of the Russian Federation of July 6, 1999 No. 43n (according to the conclusion of the Ministry of Justice of the Russian Federation of August 6, 1999 No. 6417-PK, this Order does not need state registration), for organizations being legal entities under the laws of the Russian Federation (except for credit organizations, insurance organizations and budget institutions), I order:
1. Included in the interim and annual financial statements Balance sheet think form number 1, Report about incomes and material losses - form number 2. Included in the annexes to the balance sheet and income statement of financial statements Statement of Changes in Equity think form number 3, Cash flow statement - form number 4, Appendix to the balance sheet - form number 5, Report on the intended use of funds received - form number 6.
2. Organizations receiving budgetary funds, in the financial statements, provide 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 recognize as invalid:
- Order of the Ministry of Finance of the Russian Federation of January 13, 2000 No. 4n “On Forms of the Financial Statements of Organizations” (according to the conclusion of the Ministry of Justice of the Russian Federation of February 4, 2000 No. 729-ER, this Order does not need state registration);
- Order of the Ministry of Finance of the Russian Federation dated June 28, 2000 No. 60n “On Methodological Recommendations on the Procedure for Forming Indicators of Accounting Statements of Organizations” (according to the conclusion of the Ministry of Justice of the Russian Federation dated July 24, 2000 No. 6128-ER, said Order does not need state registration) ;
- Order of the Ministry of Finance of the Russian Federation of December 4, 2002 No. 122n "On Amendments to Order of the Ministry of Finance of the Russian Federation of January 13, 2000 No. 4n" On Forms of the Financial Statements of Organizations "(as concluded by the Ministry of Justice of the Russian Federation No. 07 / 12022- UD of December 23, 2002, this Order does not need state registration).
6. Put into effect this Order 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, the said Order does not need state registration.
canceled / expired Edition from 08.11.2010
| Title document | ORDER of the Ministry of Finance of the Russian Federation of July 22, 2003 N 67н (as amended on November 8, 2010) "ON FORMS OF ACCOUNTING REPORTING OF ORGANIZATIONS" |
| Type of document | order |
| Host body | ministry of Finance of the Russian Federation |
| Document Number | 67H |
| Date of adoption | 01.01.1970 |
| Revision Date | 08.11.2010 |
| Date of registration in the Ministry of Justice | 01.01.1970 |
| Status | canceled / expired |
| Publication |
|
| Navigator | Notes |
ORDER of the Ministry of Finance of the Russian Federation of July 22, 2003 N 67н (as amended on November 8, 2010) "ON FORMS OF ACCOUNTING REPORTING OF ORGANIZATIONS"
In accordance with the accounting regulation "Organization's financial statements" PBU 4/99, approved by Order of the Ministry of Finance of the Russian Federation of July 6, 1999 N 43н (according to the conclusion of the Ministry of Justice of the Russian Federation of August 6, 1999 N 6417-PC, said Order I do not need state registration), for organizations that are legal entities under the laws of the Russian Federation (except for credit organizations, insurance organizations and state (municipal) institutions), I order:
1. The balance sheet to be included in the interim and annual financial statements shall be considered as Form No. 1, the Profit and Loss Statement - as Form No. 2. The Report on changes in equity to be included in the annexes to the balance sheet and the Profit and Loss Statement of Accounting shall be considered as Form No. 3 , Statement of cash flows - by form N 4, Appendix to the balance sheet - by form N 5, Report on the intended use of funds received - by form N 6.
2. Organizations receiving budgetary funds, in the financial statements, provide 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 forms of financial statements and Instructions on the procedure for the preparation and presentation of financial statements.
5. To recognize as invalid:
dated January 13, 2000 N 4n “On Forms of the 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 dated June 28, 2000 N 60н “On Methodological Recommendations on the Procedure for Forming Indicators of Accounting Statements of Organizations” (according to the conclusion of the Ministry of Justice of the Russian Federation dated July 24, 2000 N 6128-ER, this order does not 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 Forms of the Financial Statements of Organizations "(according to the conclusion of the Ministry of Justice of the Russian Federation N 07 / 12022- UD of December 23, 2002, this order does not need state registration).
6. Put into effect this order starting with the financial statements for 2003.
Minister of Finance of the Russian Federation
A.L. KUDRIN
| on _________________ 200_ g. | CODE S | ||||
| Form N 1 according to OKUD | 0710001 | ||||
| Date (year, month, day) | |||||
| Organization | by OKPO | ||||
| Tax identification number | TIN | ||||
| Kind of activity | oKVED | ||||
| Form of incorporation / form of ownership | |||||
| oKOPF / OKFS | |||||
| Unit of measurement: thousand rubles / million rubles (cross out unnecessary) | by OKEY | 384/385 | |||
| Location (address) | |
| Approval Date | |
| Date of dispatch (acceptance) |
| Assets | Metric 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 investment in material assets | 135 | ||
| Long-term financial investments | 140 | ||
| Deferred tax assets | 145 | ||
| Other noncurrent assets | 150 | ||
| TOTAL for section I | 190 | ||
| II. CURRENT ASSETS | |||
| Stocks | 210 | ||
| including: | |||
| raw materials, materials and other similar values | |||
| animals for growing and fattening | |||
| work in progress | |||
| finished products and goods for resale | |||
| goods shipped | |||
| future expenses | |||
| other reserves and costs | |||
| Value Added Tax on Acquired Values | 220 | ||
| Accounts receivable (payments for which are expected more than 12 months after the reporting date) | 230 | ||
| Accounts receivable (payments for which are expected within 12 months after the reporting date) | 240 | ||
| including buyers and customers | |||
| Short-term financial investments | 250 | ||
| Cash | 260 | ||
| Other current assets | 270 | ||
| TOTAL section II | 290 | ||
| BALANCE | 300 |
| Passive | Metric 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 law | |||
| reserves formed in accordance with constituent documents | |||
| Retained earnings (uncovered loss) | 470 | ||
| TOTAL section III | 490 | ||
| IV. LONG TERM DUTIES | |||
| Loans and loans | 510 | ||
| Deferred tax liabilities | 515 | ||
| Other long-term liabilities | 520 | ||
| TOTAL section IV | 590 | ||
| V. SHORT-TERM OBLIGATIONS | |||
| Loans and loans | 610 | ||
| Accounts payable | 620 | ||
| including: | |||
| suppliers and contractors | |||
| debt to the staff of the organization | |||
| debt to state extrabudgetary funds | |||
| tax arrears | |||
| other creditors | |||
| Debt to participants (founders) on the payment of income | 630 | ||
| revenue of the future periods | 640 | ||
| Reserves for future expenses | 650 | ||
| Other current liabilities | 660 | ||
| TOTAL section V | 690 | ||
| BALANCE | 700 | ||
| REFERENCE on the availability of values \u200b\u200brecorded on off-balance accounts | |||
| Leased fixed assets | |||
| including leasing | |||
| Inventories accepted for safekeeping | |||
| Commodities accepted for commission | |||
| Debt receivable from insolvent debtors | |||
| Secured obligations and payments received | |||
| Security of obligations and payments issued | |||
| Housing Depreciation | |||
| Depreciation of external amenities and other similar facilities | |||
| 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 a group of articles entitled Target Financing.
Paragraph 14 - Deleted.
15. The data on the cash flow statement should characterize changes in the financial position of the organization in the context of current, investment and financial activities.
The current activity is the activity of the organization pursuing profit-making as the main goal or not having profit-making as such a goal in accordance with the subject and goals of the activity, i.e., the production of industrial and agricultural products, construction work, sale of goods, and the provision of public services food, harvesting of agricultural products, leasing of property, etc.
Investment activity is the organization’s activities related to the acquisition of land, buildings and other real estate, equipment, intangible assets and other non-current assets, as well as their sale; with the implementation of its own construction, the costs of research, development and technological development; with financial investments (the acquisition of securities of other organizations, including debt, contributions to the authorized (share) capital of other organizations, the provision of loans to other organizations, etc.).
The financial activity is the organization’s activity, as a result of which the size and composition of the organization’s equity capital, borrowed funds (proceeds from the issue of shares, bonds, loans from other organizations, repayment of borrowed funds, etc.) are changed.
16. Information on the cash flows of the organization is presented in the currency of the Russian Federation. In the case of the presence (movement) of funds in foreign currency, information is generated on the movement of foreign currency for each type in relation to the cash flow statement adopted by the organization. After that, the data of each calculation drawn up in foreign currency are translated at the exchange rate of the Central Bank of the Russian Federation on the date of preparation of the financial statements. The data obtained for individual calculations are summarized when filling out the relevant indicators of the Cash Flow Statement.
17. When an organization discloses, in the explanations to the balance sheet and income statement, information about its assets as fixed assets, intangible assets, profitable investments in tangible assets, the data on the initial (replacement) value of these assets and accrued depreciation are separately presented.
18. When disclosing information on expenses for ordinary activities grouped by relevant elements, data are provided for the organization as a whole, excluding intra-company turnover. Intraeconomic turnover includes costs associated with the transfer of products, products, work and services within the organization for the needs of its own production, serving farms, etc.
19. The explanatory note should provide a brief description of the organization's activities (ordinary activities; current, investment and financial activities), key 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 consideration of the annual financial statements and distribution of net profit, i.e. relevant information useful for obtaining a more complete and objective picture of the financial position of the organization, financial results of the organization for the reporting period and changes in its financial position.
When setting out in an explanatory note the main performance indicators characterizing qualitative changes in the property and financial situation, their reasons, if necessary, the accepted procedure for calculating analytical indicators (profitability, share of working capital, etc.) should be indicated.
When assessing the financial condition for the short term, indicators may be given to assess the satisfactory balance sheet structure (current liquidity, provision with own funds and the ability to restore (lose) solvency). When characterizing solvency, attention should be paid to such indicators as the availability of funds in bank accounts, at the organization's cash desk, losses, overdue receivables and payables, loans and loans not repaid on time, the completeness of the 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 in the securities market and the reasons for the negative events that took place.
When assessing the financial situation for the long term, a characteristic of the structure of sources of funds, the degree of dependence of the organization on external investors and creditors, etc. are given. A characteristic is given of the dynamics of investments for previous years and for the future with the determination of the effectiveness of these investments.
In addition, an assessment of the business activity of the organization 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 popularity of customers using the services of the organization, and other information; the degree of fulfillment of planned indicators, ensuring the specified rate of their growth (decrease); the level of efficiency of the use of organization 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 performance over a number of years, descriptions of future investments, ongoing economic measures, environmental measures, and other information of interest to potential users of financial statements.
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In accordance with the accounting regulation "Organization's financial statements" PBU 4/99, approved by Order of the Ministry of Finance of the Russian Federation of July 6, 1999 N 43н (according to the conclusion of the Ministry of Justice of the Russian Federation of August 6, 1999 N 6417-PC, said Order I do not need state registration), for organizations that are legal entities under the laws of the Russian Federation (except for credit organizations, insurance organizations and state (municipal) institutions), I order:
1. The balance sheet to be included in the interim and annual financial statements shall be considered as Form No. 1, the Profit and Loss Statement - as Form No. 2. The Report on changes in equity to be included in the annexes to the balance sheet and the Profit and Loss Statement of Accounting shall be considered as Form No. 3 , Statement of cash flows - by form N 4, Appendix to the balance sheet - by form N 5, Report on the intended use of funds received - by form N 6.
2. Organizations receiving budgetary funds, in the financial statements, provide 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 forms of financial statements and Instructions on the procedure for the preparation and presentation of financial statements.
5. To recognize as invalid:
dated January 13, 2000 N 4n “On Forms of the 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 dated June 28, 2000 N 60н “On Methodological Recommendations on the Procedure for Forming Indicators of Accounting Statements of Organizations” (according to the conclusion of the Ministry of Justice of the Russian Federation dated July 24, 2000 N 6128-ER, this order does not 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 Forms of the Financial Statements of Organizations "(according to the conclusion of the Ministry of Justice of the Russian Federation N 07 / 12022- UD of December 23, 2002, this order does not need state registration).
6. Put into effect this order starting with the financial statements for 2003.
Small businesses required to conduct an audit of the accuracy of the financial statements in accordance with the legislation of the Russian Federation have the right not to submit a statement of changes in capital (form No. 3), a statement of cash flows (form No. 4) in the financial statements, Appendix to the Accounting balance sheet (form N 5) in the absence of relevant data.
4. Non-profit organizations may not present in the financial statements the Report on changes in capital (form N 3), the Statement of cash flows (form N 4), the Appendix to the balance sheet (form N 5) in the absence of relevant data.
To public organizations (associations) that do not carry out entrepreneurial activity and do not have, besides the retired property, sales of goods (works, services), the statement of changes in capital (form No. 3) and the statement of cash flows (form N 4), the Appendix to the balance sheet (form N 5) and an explanatory note.
5. The submitted financial statements are attached to the cover letter of the organization, drawn up in the prescribed manner and containing information on the composition of the submitted financial statements.
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