Certificate of absence on the balance sheet of the organization of property. Instruction: fill out a statement on the book value of assets
Different life situations and some problems that arise require citizens to confirm certain facts that have occurred previously with proper reliability.
For example, a certificate of the value of a product that was purchased earlier can confirm the expenditure on the purchase of exactly the amount indicated in other documents, or it is such an amount that is stated orally by the buyer.
Who gives a certificate of the cost of 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 provided for a fee are also a full-fledged product, the service provider can confirm its cost in the form of a certificate.
The seller’s certificate must contain the details of the outlet, an indication of the value of the goods, possibly some other evidence of indicating exactly this 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 assess the value of the goods and give the appropriate certificate, if required independent evaluation product or service. It should be noted that expert valuation of the cost will depend on the averaged data for such goods or services.
The cost of goods may vary depending on specific factors and an expert certificate is needed mainly when there is a deliberate and selfish overestimation or underestimation of the value of something in the disputes of the parties.
The need for a certificate of cost of goods
The expert certificate is given in the form of a detailed conclusion with a justification of the factors that allowed the experts to indicate just such a cost as real. Appeal to experts is a necessary measure, since the cost of the goods or services in question is to be indicated in the documents formalizing the relationship.
For this, a legal requirement has been put forward to indicate the price of the contract in commercial transactions. A certificate of value is needed only when the legal relationship around the thing is established, but the real value of the item cannot be established without contacting third parties, and this is an obvious flaw in the preparation of the civil contract.
Such certificates are required not only to resolve any disputes. It is quite possible to request such a document as justification of expenses on a business trip, for example, or proof of purchase for your money for the needs of the enterprise. Based on the certificate in the latter case, reimbursement of expenses occurs.
Below is a typical form and a sample certificate of cost of goods, a variant of which can be downloaded for free.
Sample Help About book value assets reflects the current price value of the property assets 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).
Request this financial document can internal and external users accounting statements, such as the:
- founders - to familiarize themselves 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 investments.
For large organizations, a register may be needed to recognize the size of the transaction (BSA is an indicator of the definition of a large transaction). Or to confirm the need to conclude one or another agreement.
How to fill
There is no uniform or legislatively approved format for this document. A statement of book value is not required as part of the periodic or final financial statements. Each enterprise makes a decision on the form (template), content, timing and frequency of preparation of the register on its own, writing these local rules.
Thus, a statement of book value is generated in a 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, legal form;
- reporting period;
- tabular part: valuation of property values \u200b\u200bof the organization with a breakdown of all types of assets owned by the institution on the basis of property rights.
The abbreviation of the form will not be a violation - in the form of a regular letter reflecting the indicators of current and non-current objects for the reporting period (at the beginning and end of the year).
Statement of book value - sample it will be given in the article - is a document necessary for the disclosure of information about fixed assets. Before drafting such a document, you need to familiarize yourself with the requirements for it, which will be discussed later.
The purpose of the certificate on the carrying value of fixed assets
Before revealing the purpose information on the book value of fixed assetsIt is worth noting that it is not required for preparation and is not included in the financial statements. At the same time, the information reflected in it is valuable for the implementation of activities and adoption of various kinds management decisions. This is primarily due to the fact that fixed assets, unlike working capital, are less liquid and therefore more fully reflect the picture of the financial condition of the organization.
Also, in addition to using the indicated certificate in the interests of the company, investors, creditors and insurers can use it to assess the payment capabilities of their partner, as well as to identify objects that can be used as collateral.
Book value inquiry form - example
Mentioned 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 reference form not approved by any normative legal act, and therefore each organization, using its right to develop documents, approves the certificate form depending on the features of its activities.
It should be noted that in the case of the presence of a large number of fixed assets, the indicated form does not need to be overloaded with their transfer - it will be enough to divide all the property into groups and reflect their value (for example: non-residential buildings, cars).
In addition, the certificate can reflect the value of fixed assets not only at the end of the reporting period, but also at the end of the period preceding the reporting. 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 statement of book value.
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Statement of book valuenot included in the financial statements, and therefore there is no need for its presentation together with the balance sheet and other forms. At the same time, it may be necessary for commercial partners of the organization to disclose its financial condition. It should also be noted that the certificate in question is compiled in any form.
What is the book value of assets and how to determine it, we told 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 I need a statement on book value
A statement on the book value of assets is necessary in those cases when the commission of certain actions is made dependent on the amount of the book value of the property.
For example, the book value of the assets of an LLC or AO should be taken into account when recognizing the fact of interest in a company making a transaction (Clause 7, Article 45 of Federal Law of 08.02.1998 No. 14-FZ, Clause 12 Clause 2 of Article 81 of the Federal Law of 26.12 .1995 No. 208-ФЗ). In addition, the amount of the book value of the assets of an LLC or AO affects the recognition of a transaction as large (paragraphs 1, 2 of article 46 of the Federal Law of 08.02.1998 No. 14-FZ, paragraphs 1, 1.1 of article 78 of the Federal Law of 12/26/1995 No. 208-FZ). The amount of remuneration of the arbitration manager in the bankruptcy case is also dependent on the book value of the organization’s assets (article 20.6 of the Federal Law of October 26, 2002 No. 127-ФЗ).
Your counterparties can also ask for a statement on the book value of assets from you, including cans.
Asset book value statement form
Single form there is no statement on the book value of assets. This means that the organization can develop its certificate form or use the sample proposed by the counterparty.
Let us give an example of compiling a statement on the book value of assets.
Certificate on the book value of assets: sample ().
- a sample of it will be given in our article - should contain information about the property of the enterprise, that is, it should actually reflect the essence of the first section of the balance sheet of the company. About the procedure for its completion and what is reflected in this certificate, read our article.
What is reflected in the statement on the book value of assets
Why and who needs such a certificate? It is not mandatory for the preparation of the financial statements. Form Approved current legislation, simply no.
The certificate of the book value of the organization’s assets provides data on its non-current and current assets. Help shows their value. 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 organizations (banks), insurance companies.
Assets of an enterprise are all its assets. They can act as an organization’s profit source when administered. economic activity, that is, can be converted into cash. 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 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 company will be the most liquid and solvent in the case when current assets exceed non-current. Each potential user will be able to evaluate how solvent the company is, based on a statement of the book value of assets.
We fill out a statement on the book value of assets
There is no form of a certificate of the book value of assets approved by applicable law, therefore there are no requirements for its completion. How then to compose it?
The most common way is to fill out a certificate within the meaning of the old form of the balance sheet (0710001), which is currently irrelevant. Its essence lies in the line-by-line filling of non-current and current assets, expressed in monetary unitsat the beginning and end of the year.
If you wish, you can draw up a certificate with a more detailed breakdown of the assets of the enterprise or draw up an abridged version of the document. You will find a practical example of this filling on our website.
Since the law does not provide for a statement of the book value of assets, it is possible to draw it up in any form. For example, the text part of the certificate may begin with the following words: "As of ... the total value of the assets of the enterprise is ... rubles." Further, if desired, you can open the list of assets of the enterprise in the form of a table for a certain date.
Summary
Drawing up a statement of the carrying amount of assets is not the responsibility of the organization. It is more necessary for internal analysis and management accounting, as well as for external users interested in such information.