Certificate of absence of property on the balance sheet of the organization. Instructions: fill out a certificate of the book value of assets
Various life situations and some emerging problems require citizens to confirm certain facts that took place earlier with due reliability.
For example, a certificate of the cost of a product that was purchased earlier can confirm spending on the purchase of exactly the amount indicated in other documents, or it is this amount that the buyer declares orally.
Who gives a certificate of the value of the goods
Depending on what such a supporting document is required for, a certificate can be obtained:
1. At the seller or manufacturer of the goods. The person who sold the goods at a certain price, like no one else, can confirm and document the declared amount.
In addition, since the services rendered for a fee are also a full-fledged product, the service provider can confirm its cost in the form of a certificate.
A certificate from the seller must contain the details of the outlet, an indication of the value of the goods, possibly some other evidence of the indication of this particular amount, for example, a copy of the invoice or invoice indicating the price of the goods, the seal of the trade organization, if any;
2. Experts. An expert can also estimate the cost of the goods and give an appropriate certificate, if required independent appraisal product or service. It should be noted that the expert assessment of the cost will depend on the averaged data for this kind of goods or services.
The cost of the goods may vary depending on specific factors and expert information is needed, mainly when in disputes between the parties there is a deliberate and mercenary overestimation or underestimation of the value of something.
The need for a certificate of the value of the goods
The expert certificate is given in the form of a detailed conclusion with substantiation of the factors that allowed the experts to indicate exactly such a cost as real. Contacting experts is a forced measure, since the cost of the goods or services in dispute must be indicated in the documents formalizing the relationship.
For this, a legal requirement has been put forward for the mandatory indication of the contract price in commercial transactions. A certificate of value is needed only when the legal relationship around the thing has been established, but the real value of the item cannot be established without contacting third parties, and this is an obvious flaw in drawing up a civil contract.
Such inquiries are required not only to resolve any disputes. It is quite possible to request such a document as justification of spending on a business trip, for example, or confirmation of purchase for your own money for the needs of the enterprise. In the latter case, expenses are reimbursed based on the certificate.
Below is a standard form and a sample certificate of the cost of goods, a version of which can be downloaded free of charge.
Sample certificate of book value assets reflects the current price value of the property funds of the institution on the balance sheet. It reflects information on the valuation of current and non-current assets of the organization. That is why it is necessary in situations where the organization's activities are directly related to the determination of the book value of assets (BSA) indicator.
Request this financial document can internal and external users accounting statements, such as:
- founders - to get acquainted with the current financial situation of the enterprise;
- investors, insurance and credit organizations - to check the solvency and stability of the institution in order to make further decisions regarding the investment of funds.
For large organizations, a register may be needed to recognize the scale of a transaction (BSA is an indicator of determining a large transaction). Or to confirm the need to conclude an agreement.
How to fill
There is no standardized or legally approved format for this document. A statement of book value is not required to be filled in as part of periodic or final financial statements. Each enterprise decides on the form (template), content, timing and frequency of register preparation independently, prescribing these local norms.
Thus, the statement of book value is generated in free form. For the most complete reflection of information in the document, you can include the following information:
- details of the register itself, number, date and place of compilation;
- organizational information about the institution - name, TIN, KPP, address, form of ownership, organizational and legal form;
- reporting period;
- tabular section: the cost estimate of the organization's property values with a breakdown of all types of assets owned by the institution.
It will not be a violation to draw up a form in an abbreviated version - in the form of an ordinary letter, reflecting the indicators of circulating and non-circulating objects for the reporting period (at the beginning and end of the year).
Book value statement - sample it will be given in the article - it is a document required to disclose information about fixed assets. Before drawing up such a document, you need to familiarize yourself with the requirements for it, which will be discussed below.
Purpose of the statement of the book value of fixed assets
Before revealing the purpose information on the book value of fixed assets, it is worth noting that it is not mandatory for drawing up and is not included in the accounting statements. At the same time, the information reflected in it is valuable for the implementation of activities and the adoption of various kinds management decisions... This is primarily due to the fact that fixed assets, in contrast to circulating assets, are less liquid and therefore more fully reflect the picture. financial condition organizations.
Also, in addition to using this certificate in the company's own interests, investors, creditors and insurers can use it to assess the payment capabilities of their partner, as well as identify objects that can be used as collateral.
Book value statement form - example
These forms can be easily found on the Internet, but most likely, they will differ in form from each other. This is due to the fact that book value statement form is not approved by any regulatory legal act, and therefore each organization, using its right to develop documents, approves the form of the certificate, depending on the characteristics of its activities.
It should be noted that if there is a large number of fixed assets, the specified form does not need to be overloaded with their transfer - it will be enough to split all the property into groups and reflect their value (for example: non-residential buildings, cars).
In addition, the certificate can reflect the cost of fixed assets not only at the end of the reporting period, but also at the end of the period preceding the reporting period. This reflection will allow you to compare the dynamics of the value of the property.
For clarity, we present to your attention several options for filling out a certificate of book value.
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Statement of book value is not part of the financial statements, and therefore there is no need to submit it together with the balance sheet and other forms. At the same time, it may be needed by the organization's commercial partners to disclose its financial condition. It should also be noted that the certificate in question is drawn up in any form.
What is the book value of assets and how to determine it, we talked about in. In this article, we will talk about how to draw up a statement of the book value of assets and provide a sample of it.
Why do you need a statement of book value
A certificate of the book value of assets is required in cases where the performance of certain actions is dependent on the value of the book value of the property.
For example, the book value of the assets of an LLC or JSC should be taken into account when recognizing the fact of interest in a transaction by the company (clause 7 of article 45 of the Federal Law of 08.02.1998 No. 14-FZ, clause 12 of clause 2 of article 81 of the Federal Law of 26.12 .1995 No. 208-FZ). In addition, the size of the book value of the assets of an LLC or JSC affects the recognition of a transaction as large (clauses 1, 2, article 46 of the Federal Law of 08.02.1998 No. 14-FZ, clauses 1, 1.1 of article 78 of the Federal Law of 26.12.1995 No. 208-FZ). The amount of remuneration of an arbitration manager in a bankruptcy case is also dependent on the book value of the organization's assets (Article 20.6 of Federal Law No. 127-FZ of 26.10.2002).
Your counterparties, incl. banks.
Form of statement of the book value of assets
Uniform form there is no certificate of the book value of assets. This means that the organization can develop its own form of certificate or use the sample proposed by the counterparty.
Let's give an example of drawing up a certificate of the book value of assets.
Statement of book value of assets: sample ().
- its sample will be given in our article - should contain information about the property of the enterprise, that is, in fact, reflect the essence of the first section of the company's balance sheet. Read about the procedure for filling it out and what is reflected in this certificate in our article.
What is reflected in the statement of the book value of assets
Why and who needs such a certificate? It is not mandatory for preparation when submitting financial statements. Form approved current legislation, simply no.
The certificate on the book value of the organization's assets provides data on its non-current and current assets. Help shows their cost estimate. It is of interest to third-party users of financial statements who need information about financial situation, opportunities and solvency of the company. For example, for credit institutions(banks), insurance companies.
The assets of an enterprise are all of its property. They can act as a source of profit for the organization while maintaining economic activity, that is, they can be converted into monetary form. The assets of the enterprise are also called the left side. balance sheet.
If you need to use new form balance sheet, you can download it on our website in the article
They are divided into 2 groups: non-current and current assets. Non-current assets include property (fixed assets) and non-property (intangible) assets. Non-current assets have a lower degree of liquidity, that is, it is more difficult to turn into financial assets. Current assets are more liquid. These include stocks (materials, goods, finished products), receivables, cash on current accounts and at the cash desk of the enterprise.
Important! The enterprise will be the most liquid and solvent in the case when current assets exceed non-current ones. Each potential user will be able to assess how solvent the company is, based on a certificate of the book value of assets.
We fill out a certificate of the book value of assets
There is no form of certificate of the book value of assets approved by the current legislation, therefore there are no requirements for its completion. How, then, is it to be composed?
The most common way is to fill out a certificate within the meaning of the old balance sheet form (0710001), which is no longer relevant at the moment. Its essence lies in the line-by-line filling of non-current and circulating assets, expressed in monetary units, at the beginning and end of the year.
If you wish, you can draw up a certificate with a more detailed decoding of the company's assets or draw up an abbreviated version of the document. You will find a practical example of such filling on our website.
Since the legal form of a certificate of the book value of assets is not provided for, it can be drawn up in any form. For example, the textual part of the reference may begin with the following words: "As of ... the total value of the company's assets is ... rubles." Further, if you wish, you can open the list of assets of the enterprise in the form of a table for a specific date.
Outcomes
It is not the responsibility of the organization to draw up a statement of the carrying amount of assets. It is more needed for internal analysis and management accounting, as well as for external users interested in such information.