Own capital in the balance sheet, line 490. Explanation of the lines of the balance sheet. Fill out section IV “Long-term liabilities”

Line 1230 of the balance sheet - explanation it helps to understand the size of the receivable at the time of drawing up the document. Other balance lines are filled in using the same principle. Our article will discuss what information should be contained in the balance sheet line by line.

Line 1230 of the balance sheet (230, 240): decoding, principles of structure of line codes

Each balance sheet line corresponds to a code that allows you to identify the data contained in it. The main consumers of these codes are statistical and regulatory authorities, which can carry out analytical work on them.

Currently the codes are 4 digits long. For example, line 1230 of the balance sheet, former line 240, contains accounts receivable in the transcript. This line shows the amount of debt that its partners, counterparties and other persons interacting with it have to the company in a certain period of time.

Line 230 also belonged to this category and reflected debts that could be repaid in no earlier than 12 months.

Balance sheet line codes contain very specific information:

• The first digit is that it belongs specifically to the balance sheet and not to another document.
• The second digit indicates belonging to a specific section of the asset.
• The third number shows the place of this asset in the liquid ranking. The higher the liquidity, the higher the number.
• The fourth digit is required for line detail. Thus, the requirements contained in PBU 4/99 are met.

Using a similar principle, we will selectively describe which codes correspond to the strings and provide a brief explanation of them. We will separately indicate in the table the new and old codes, since the balance must be drawn up for 3 years, and 2 years ago the previous code values ​​were still in effect.

Lines 1100 (190), 1150 (120), 1160, 1170 (140), 1180, 1190

Line 1100 contains information about the full amount of non-current assets of the enterprise. Before the order was changed, this was line 190. The next 6 lines are elements that add up to the value of this line.

Line 1150 corresponds to the previous line 120. Data on fixed assets of the enterprise available at the time of the report is entered into it.

Line 1160 reflects information about the amount of material assets available at the enterprise, as well as investments that generate income. All data is recorded on account 03.

Line 1170, former 140, contains data on the enterprise’s investments if they are made for more than 12 months. Accounting is maintained by the debit of accounts 58 and 55, the subaccount is called “Deposits”.

Line 1180 contains related tax assets. The balance of account 09 is indicated here. Line 1190 includes all non-current assets that were not mentioned above.

Lines 1210 (210), 1220 (220), 1240 (250), 1250, 1260 and 1200 (290)

The previous line 210 corresponds to the current line 1210 of the balance sheet; the accounting department enters data on the remaining inventories into it.

Line 1220 of the balance sheet as before - line 220. It must contain data on VAT, which was issued by the supplier, but was not accepted for deduction until the report was drawn up. This is essentially the debit balance of account 19.

Line 1240balance sheet with transcript Previously it was line 250. It reflects investments whose maturity does not reach a year.

Line 1250 is monetary assets companies in national and foreign currencies, as well as other resources. This refers to accounts 50, 51, 52 and 55.

Line 1260 contains all other assets that did not find a place in the above section lines.

Line 1200 in the previous version of the form was line 290balance sheet. The final results for section 2 are reflected here.

Is there line 12605 in the balance sheet?

If an enterprise considers it necessary to additionally disclose information on some general line, for example 1260, it is given the opportunity to supplement the balance sheet with a detailed line, for example 12605 “Deferred expenses”.

Line 1600 (300)

Instead of line 300 of the old form, there is line 1600, which shows the result of adding lines 1100 and 1200. In other words, this is the balance of this section.

Lines 1360, 1370 (470) with lines 1300 (490)

Line 1360 contains the total value of reserve capital.

Line 1370 is formerly line 470. It contains data on profits that have not yet been distributed.

Line 1300 corresponds to the previous one line 490balance sheet. This summarizes all the data in Section 3, devoted to the capital of the enterprise.

Lines 1410, 1420 and 1400 (590)

Line 1410 begins the section on long-term liabilities. It indicates borrowed funds with a term of more than 12 months. Accounting is maintained on account 67.

Line 1420 contains the allocated tax liabilities. The data is taken from account credit 77.

All data on lines starting with 14 is consolidated into line 1400 (previously line 590).

Lines 1510 (610), 1520 (620), 1530, 1540, 1550 and 1500 with decryption

In the previous version of the form line 1510balance sheet with transcript was line 610balance sheet. It contains information about short-term borrowed funds (accounts 66 and 67).

Line 1520balance sheet with transcript until 2015, it was line 620. It reflects short-term debt to partners, staff, etc. Line 1530 contains the balance of account 98.

Line 1540 is liabilities reflected on the credit of account 96, the maturity of which is less than 12 months.

Line 1550 is all other obligations that are not reflected in the previous lines.

Line 1500 contains the final result for section 4.

Line 1700 (700)

In the previous version this line 700 of the balance sheet. This contains the result of adding all the lines for liabilities: 1300 + 1400 + 1500.

Page 2110 and other balance sheet forms 2

Lines starting with number 2, in particular 2110 “Revenue”, refer to Form 2 of the balance sheet. It was previously known as the income statement.

Let's consider the technique of compiling balance sheet liabilities.

The procedure for filling out the “Capital and Reserves” section:

Line 410 “Authorized capital”. Line 410 records the amount of authorized (share) capital, which is indicated in the constituent documents. According to Civil Code Russian Federation, the authorized capital of an organization can be in the form of:

share capital - in a general partnership and limited partnership;

a mutual or indivisible fund - in a production cooperative;

authorized capital - in joint stock companies ah, limited and additional liability companies;

authorized capital - in unitary state and municipal enterprises.

To fill out line 410 of the Balance Sheet, you need to take the credit balance of account 80 “Authorized capital”.

Line 411 “Own shares purchased from shareholders.” On line 411, the accountant must show the value of his own shares that were purchased from shareholders. It is worth noting that in the previous form of the balance sheet such shares had to be reflected in the second section of the balance sheet as part of short-term financial investments.

To fill out line 411 of the Balance Sheet, take the debit balance of account 81 “Own shares (shares)”.

Line 420 “Additional capital”. Line 420 of the Balance Sheet shows the amount of additional capital. Additional capital is formed through:

share premium of the joint stock company;

increase in the value of non-current assets;

positive exchange rate difference on foreign currency deposits in the authorized capital.

Previously, additional capital also included the value of property received free of charge from other legal entities and individuals. Currently, the value of gratuitously received assets is reflected as deferred income, that is, they must initially be taken into account in account 98 “Deferred income”.

To fill out line 420 of the Balance Sheet, you need to take the credit balance of account 83 “Additional capital”.

Line 430 “Reserve capital”. Line 430 reflects the balances of the reserve fund and other similar funds.

To fill out line 430 of the Balance Sheet, you need to take the credit balance of account 82 " Reserve capital" Then information about reserve capital is listed on separate lines.

Line 431 “Reserves formed in accordance with legislation”. Line 431 shows the amount of mandatory reserve capital. This line can only be filled in by joint stock companies.

Line 432 “Reserves formed in accordance with the constituent documents.” Line 432 reflects reserves formed on the basis of the constituent documents of the enterprise.

Line 450 “Targeted financing”. Only non-profit organizations should include this line in their balance sheet. This line replaces the following group of entries in these organizations: " Authorized capital", "Reserve capital" and "Retained earnings (uncovered loss)". This is established by paragraph 13 of the Instructions on the procedure for drawing up and presenting financial statements, which were approved by Order of the Ministry of Finance of Russia dated July 22, 2003 N 67n.

In line 450 of the Balance Sheet, non-profit organizations must show unused target funds. Such funds include entrance, membership, voluntary contributions, etc.

To fill out line 450, you need to know the credit balance of account 86 “Targeted financing”.

Line 470 “Retained earnings (uncovered loss)”. On line 470 of the Balance Sheet, you need to show both retained earnings (uncovered loss) of previous years and retained earnings (uncovered loss) of the reporting year. Previously, these indicators were always shown in separate lines.

It should be said that article 470 of the balance sheet should provide information on retained earnings (uncovered loss), taking into account the consideration of the organization’s performance for the year, decisions taken on covering losses, paying dividends, etc.

To fill out line 470 of the Balance Sheet, you need to take the balance of account 84 “Retained profit (uncovered loss), in addition, you need to take into account all the entries for the distribution of profit or repayment of losses that were made at the end of 2003.

Line 490 “Total for Section III.” Line 490 of the Balance Sheet (form N 1) gives the sum of lines 410 “Authorized capital”, 420 “Additional capital”, 430 “Reserve capital” of the balance sheet, 470 “Retained earnings (uncovered loss)” (if you have a profit) minus the data on line 411 “Own shares purchased from shareholders”, 470 “Retained earnings (uncovered loss)” (if you have a loss).

2) The procedure for filling out section IV. "Long-term liabilities":

Line 510 “Loans and credits”. Line 510 shows borrowed funds, the debt on which the company must repay in more than 12 months. The countdown begins on the 1st day of the calendar month following the month in which the loans were received.

The enterprise's debt on loans and borrowings is indicated taking into account accrued interest. This is established by paragraph 73 of the Accounting Regulations and financial statements V Russian Federation.

To fill out line 510 of the balance sheet, you need to take the credit balance of account 67 “Calculations for long-term loans and borrowings.”

It is worth noting that the new standard balance sheet form does not provide separate lines for decoding long-term borrowed funds. However, if an organization borrows money from different sources, then you can give debts to banks and other organizations separately. To do this, you can use the lines that were in the old balance sheet.

Line 515 “Deferred tax liabilities.” On line 515 of the Balance Sheet, you need to show how much the company has deferred tax liabilities at the end of the year. The organization began calculating such obligations only this year. They were obliged to do this by the Regulations on accounting“Accounting for income tax calculations” (PBU 18/02), which was approved by Order of the Ministry of Finance of Russia dated November 19, 2002 N 114n.

the amount of depreciation accrued in tax accounting is greater than that calculated according to accounting rules;

Interest on the loans was accrued monthly, and the debtor repaid them in a lump sum. In this case, the difference arises if the cash method is used;

interest on loans and amount differences in tax accounting are included in non-operating expenses, and in accounting - in the cost of fixed assets or materials (if a loan was taken to purchase this property);

In accounting, costs are reflected as deferred expenses, and in tax accounting they are written off immediately. For example, the cost of electronic databases. If the contract does not specify the period during which they need to be written off, then the manager sets it.

Once the deferred tax liability has been determined, it must be reflected in the accounting records. First of all, such an obligation should be reflected in the analytical accounting of the corresponding account of assets and liabilities in the valuation of which the taxable temporary difference arose.

To fill out balance sheet 515, you need to take the credit balance of account 77 “Deferred tax liabilities.”

Line 520 “Other long-term liabilities”. Line 520 includes the amounts of attracted long-term liabilities of the organization that were not indicated in lines 510 and 515.

Line 590 “Total for Section IV.” Line 590 indicates the amount of lines 510 “Loans and credits”, 515 “Deferred tax liabilities” and 520 “Other long-term liabilities” of the balance sheet.

3) Completing section V. “Short-term liabilities”

Line 610 “Loans and credits”. Line 610 records outstanding loans and borrowings that the organization took out for a period of less than 12 months. In addition, debt that was considered long-term in previous reporting periods, but must be repaid this year, may also be reflected here. To fill out line 610, you need to take the credit balance of account 66 “Calculations for short-term loans and borrowings.”

The new balance sheet form does not have separate lines for detailing short-term borrowings. However, if an organization borrows money from different sources, then debts to banks and other organizations can be given separately. To do this, you can use the lines that were in the old balance sheet. So, on line 611 you can enter the amount of short-term loans, and on line 612 - the amount of short-term loans.

Line 620 “Accounts payable.” Line 620 of the Balance Sheet indicates accounts payable. The details of these funds are then detailed on separate balance sheet lines.

Line 621 “Suppliers and contractors.” Line 621 records the debt to suppliers and contractors for received material assets(work performed, services rendered).

To fill out line 621, you need to take the credit balance of account 76 “Settlements with various debtors and creditors” subaccount “Settlements with suppliers and contractors” and the credit balance of account 60 “Settlements with suppliers and contractors” subaccount “Settlements for shipped products”.

Line 622 “Debt to the organization’s personnel.” Line 622 of the Balance Sheet indicates wages accrued but not yet paid to employees. To fill out line 624, you need to take the credit balance of account 70 “Settlements with personnel for wages”.

Line 623 “Debt to state extra-budgetary funds.” Line 623 of the Balance Sheet shows the debt for the unified social tax, as well as for compulsory pension insurance and compulsory insurance against industrial accidents and occupational diseases.

To fill out line 623, take the credit balance of account 69 “Calculations for social insurance and security”.

Line 624 “Debt on taxes and fees”. Line 624 of the Balance Sheet indicates the debt to the budget.

To fill out line 624, you should take the credit balance of account 68 “Calculations for taxes and fees” (excluding the subaccounts “Debt of tax authorities, repayment of which is expected after 12 months” and “Debt of tax authorities, repayment of which is expected within 12 months”).

Line 625 “Other creditors”. Line 625 of the Balance Sheet indicates the organization's accounts payable, which are not reflected in lines 621-627. In particular, this line reflects debt to accountable persons, debt for deposited wages, debt for property and employee insurance, etc.

To fill out line 625, you should know, for example, the credit balances of accounts 71 “Settlements with accountable persons”, 76 “Settlements with various debtors and creditors”, subaccounts “Settlements for property and personal insurance” and “Settlements for claims”.

Line 630 “Debt to participants (founders) for payment of income.” Line 630 of the Balance Sheet shows the organization's debt for dividends and interest that have already been accrued but not yet paid.

To fill out line 630 of the Balance Sheet, you need to take: the credit balance of account 75 “Settlements with founders” subaccount “Settlements for payment of income”.

Line 640 “Deferred income”. Line 640 of the Balance Sheet reflects the enterprise's income that relates to future reporting periods, but was received already this year. Such income, in particular, includes receipt of rent in advance several months in advance, targeted budget revenues to commercial organizations, the cost of property received free of charge, etc.

To fill out line 640 of the Balance Sheet, you need to take the credit balance of account 98 “Deferred Income”, and for non-profit organizations - also the credit balance of account 86 “Targeted Financing”.

Line 650 “Reserves for future expenses.” Line 650 of the Balance Sheet indicates the amounts that the organization has reserved to cover its future costs. In accordance with paragraph 72 of the Regulations on accounting and financial reporting in the Russian Federation, approved by Order of the Ministry of Finance of Russia dated July 29, 1998 N 34n, enterprises can create reserves for:

upcoming payment of vacations to employees;

payment of annual remuneration for long service;

payment of remuneration based on the results of work for the year;

repair of fixed assets;

production costs for preparatory work due to the seasonal nature of production;

upcoming costs for land reclamation and other environmental measures;

upcoming costs of repairing items intended for rental under a rental agreement;

warranty repairs and warranty service;

covering other anticipated costs.

To fill out line 650 of the Balance Sheet, you need: credit balance of account 96 “Reserves for future expenses.”

Line 660 “Other short-term liabilities”. Line 660 of the Balance Sheet reflects the amounts of short-term liabilities that cannot be classified as other items in the “Short-term liabilities” section.

Line 690 “Total for Section V.” On line 690 enter the sum of lines 610 “Loans and credits”, 620 “Accounts payable”, 630 “Debt to participants (founders) for payment of income”, 640 “Deferred income”, 650 “Reserves for future expenses” and 660 “Other short-term liabilities" balance sheet.

Line 700 “Balance”. On line 700 the sum of lines 490 “Total for Section III”, 590 “Total for Section IV” and 690 “Total for Section V” is entered.

Let's consider financial reporting forms(accounting statements), in particular about public financial (accounting) statements.

Financial reporting forms

Exists 4 forms of financial (accounting) reporting:

1. Balance sheet (it groups the assets and liabilities of the organization).
2. Report on financial results(the report provides data on the organization’s income).
3. Report on changes in capital (the report provides information on the movement of authorized, reserve and additional capital).
4. Cash Flow Statement (the report displays information about cash flows).

The most used in the practice of financial analysis are the first two forms: Balance Sheet and Statement of Financial Results

The purpose of preparing financial statements of an enterprise

Main goal preparation of financial statements is a reflection of the results of production economic activity enterprises and the financial condition of the enterprise.

Where can I find financial reporting forms for business?

By law, all enterprises that issue shares must disclose their information (in accordance with the requirements of paragraph 1.7. “Regulations on the disclosure of information by issuers of securities”) securities", approved by the Order Federal service on financial markets of the Russian Federation dated October 4, 2011 No. 11-46/pz-n). All financial statements of joint stock companies can now be viewed.

Public reporting means that it is publicly available to all users. For example, on enterprise websites you can see the “Information Disclosure” section and there, as a rule, there is a “Shareholders and Investors” tab. It will contain financial results for the year or quarterly financial reports.

The figure below, on the website of JSC Tupolev, shows the financial statements of the enterprise for 2013. There are 4 forms of financial reporting. Auditor's report- this is the fact of verification of financial statements by an independent body. There's no point in watching it for us. We also don’t really need explanations for the balance sheet to conduct financial analysis.

Forms of financial (accounting) statements of JSC Tupolev on the company website

Who needs business financial reporting forms?

Let's take a look: who needs data from the financial reporting forms of an enterprise? Typically this is investors and shareholders. They use a company's financial statements to assess the return on investment of their investments. The table below presents all users of the enterprise's financial statements.

Transformation of the old form of financial reporting into a new one (after 2011)

After 2011, new forms of financial reporting appeared. It is often necessary to convert old forms of financial (accounting) reporting to new ones. Below is a table of translation (Forms No. 1 and Forms No. 2 into the new forms “Balance Sheet” and “Financial Results”). The old lines (designated by Order of the Ministry of Finance No. 66n) are matched with new lines (designated by Order of the Ministry of Finance No. 67n).

Download financial reporting forms

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In the future, the forms of domestic financial (accounting) reporting created in accordance with RAS will increasingly be transformed into the IFRS standard (International Financial Reporting Standard).

Thank you for your attention! Good luck!

New financial statements. Balance Sheet

When should I fill out new forms?

Starting with the annual financial statements for 2011, Order of the Ministry of Finance of Russia dated July 2, 2010 N 66n (hereinafter referred to as Order N 66n) comes into force, which establishes updated forms of financial statements for organizations (with the exception of credit organizations and state (municipal) institutions). At the same time, Order of the Ministry of Finance of Russia dated July 22, 2003 N 67n (hereinafter referred to as Order N 67n), containing reporting forms that were filled out by companies based on the results of 2010, as well as Instructions on the volume of accounting reporting forms and Instructions on the procedure for drawing up and submitting financial statements (see Order of the Ministry of Finance of Russia dated September 22, 2010 N 108n).
In the Letter of the Ministry of Finance of Russia dated January 24, 2011 N 07-02-18/01, which contains Recommendations for auditors on auditing the annual financial statements of organizations for 2010, it is noted: the forms of interim financial statements for 2011 must correspond to the forms of annual financial statements for this year . This is explained by the fact that the forms and contents of the balance sheet and profit and loss account included in the interim reporting must correspond to the forms and content of the balance sheet and report as part of the annual financial statements. Therefore, you should start studying new forms as soon as possible, without waiting for the end of 2011.

Composition and scope of reporting forms

New reporting forms are:
— balance sheet;
— profit and loss statement;
— appendices to the balance sheet and profit and loss statement in the form of three reports: on changes in capital, cash flows and the intended use of funds received.
Previously, reports on changes in capital, cash flows and the intended use of funds received were considered independent forms of financial reporting, and tables, now called notes to the balance sheet and profit and loss account, were considered as an appendix to the balance sheet. Note: if previously the reporting forms were numbered, now such numbering is absent (although OKUD codes remain the same).
If Order No. 67n dealt with the organization’s independent development of accounting reporting forms based on sample forms approved by the Ministry of Finance, then paragraph 3 of Order No. 66n established that organizations independently determine the detail of indicators for reporting items (meaning balance sheet, income statement and losses and applications thereto). In addition, if previously organizations filled out Form No. 5 “Appendices to the Balance Sheet”, now the content of the explanations in tabular form is determined by organizations independently, taking into account Appendix 3 to Order No. 66n. Of course, all these amendments are not fundamental, since both Order No. 67n and Order No. 66n comply with PBU 4/99 “Accounting statements of an organization.”
Clause 3 of the Instructions on the scope of accounting reporting forms for small businesses that are not subject to mandatory audit, it was allowed to do without drawing up forms N N 3, 4, 5 and an explanatory note, and those subject to audit were not allowed to submit these forms in the absence of relevant information.

Explanation of balance sheet lines (1230, etc.)

In the new Order No. 66n in pursuance of paragraph 2 of Art. 5 of the Accounting Law ( Federal law dated November 21, 1996 N 129-FZ) clearly states what it consists of simplified system for generating financial statements of small businesses:
— the balance sheet and profit and loss account include indicators only for groups of items (without detailing by item);
- 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.

At the same time, small businesses are given the right to prepare financial statements in the generally established manner.
Non-profit organizations are still recommended to use a report form on the intended use of funds received. Order No. 66n (unlike Order No. 67n) does not contain any exceptions regarding the filling out of other forms by such organizations.
It should be noted that now the Codes of accounting reporting lines are given directly in Appendix 4 to Order N 66n, and the column “Code” is included in the accounting reports submitted to state statistics bodies and other bodies executive branch. Let us remind you: before this, the Codes were determined by a separate document - Order of the State Statistics Committee of Russia N 475, Order of the Ministry of Finance of Russia N 102n dated November 14, 2003.
In any case, when preparing financial statements, it should be assumed that they should give users a reliable and complete picture of the financial position of the organization, the financial results of its activities and changes in its financial position. Accounting statements generated on the basis of the rules established by regulations on accounting (clause 6 of PBU 4/99).

First look at the balance sheet

Main difference new form of balance sheet from the previous form - introduction of the column (the first one) " Explanations", in which, according to the note to the form, the number of the corresponding explanation to the balance sheet and profit and loss statement is indicated. If you rely on the example of explanations given in Appendix 3 to Order N 66n, the explanation to the line “Inventories” is assigned number 4. The corresponding explanations can not be presented to all lines of the balance sheet. In addition, interim reporting consists of a balance sheet and a profit and loss account (clause 49 of PBU 4/99), and appendices and explanations are presented only together with the annual reporting, therefore we believe that in the interim reporting The first column of the balance sheet form can be left blank.
In the second note to the balance sheet form, para. 3 clause 11 of PBU 4/99, according to which indicators about individual assets and liabilities can be presented in the balance sheet as a total amount with disclosure in the notes to the balance sheet, if each of these indicators individually is not significant for the assessment by interested users of the financial position of the organization or financial results of its activities. It turns out that in this situation you can do without detailing the indicators for balance sheet items, but you must disclose them in the explanations and indicate the number of the corresponding explanation in the balance sheet.
The second important difference of the new form is presentation of comparative indicators for other reporting periods. Let us remind you: by virtue of clause 10 of PBU 4/99, for each numerical indicator of the financial statements (except for the report prepared for the first reporting period), data must be provided for at least two years - the reporting year and the one preceding the reporting year. The balance sheet form approved by Order No. 67n required the presentation of information at the beginning of the reporting year and at the end of the reporting period. At the same time, in paragraph 4 of the Instructions on the procedure for drawing up and presenting financial statements, it was said: if an organization decides in the presented financial statements to disclose data for each numerical indicator for more than two years, the organization ensures a sufficient number of columns when developing, accepting and producing forms (lines) necessary for such disclosure. Now, in any case (of course, if the relevant information is available), the company must include in its reporting information on the status of:
— as of the reporting date of the reporting period;
- as of December 31 of the previous year;
- as of December 31 of the year preceding the previous one.
In other words, when drawing up a balance sheet for the first quarter of 2011, the organization will need information as of March 31, 2011, December 31, 2010 and December 31, 2009 (under the previous rules it would have shown only data as of March 31 and January 1 2011). Of course, this will provide users with more complete information about the financial position of the organization.

Changes in the composition of indicators

Balance sheet asset

In Sect. I “Non-current assets” a new line “Results of research and development” has appeared. Let us remind you: completed R&D can be accepted for accounting as part of intangible assets if the requirements of clause 3 of PBU 14/2007 “Accounting for intangible assets” are met. In turn, R&D that produced results that are not subject to legal protection or subject to it, but not formalized in the manner prescribed by law, are not recognized as intangible assets and are accounted for on the basis of PBU 17/02 “Accounting for expenses on research, development and technological work.” According to the Instructions for using the Chart of Accounts, the corresponding expenses are reflected in account 04 separately. By virtue of clause 16 of PBU 17/02, if significant, information on R&D expenses is reflected in the balance sheet in a separate group of asset items (section “Non-current assets”). A new line is provided for this information.
In addition, from Sect. I, the line “Construction in progress” has been excluded, so the question arises in which line of the balance sheet should now reflect capital investments in the form of costs for the construction and installation of fixed assets (accumulated on subaccounts 08-3 and 07). On the one hand, according to clause 20 of PBU 4/99, the group of balance sheet asset items “Fixed Assets” includes:
— land plots and environmental management facilities;
— buildings, machinery, equipment and other fixed assets;
- unfinished construction.
However, by virtue of clause 36 of PBU 4/99, the rules for assessing individual items of financial statements are established by the relevant accounting provisions. At the same time, from PBU 6/01 “Accounting for fixed assets” it follows that incomplete capital investments cannot be considered fixed assets. Thus, it seems more reasonable to include information on construction in progress in the group of articles “Other non-current assets”.
The next change, which is more of a technical nature, is the exclusion from the names of lines intended to reflect financial investments of clarifications about their nature (long-term or short-term). The content of these indicators does not change: in Sect. I still need to indicate long-term financial investments, and in Sec. II - short-term. This follows from clause 41 of PBU 19/02 “Accounting for financial investments” and clause 19 of PBU 4/99.
Despite the requirement of paragraph 19 of PBU 4/99 on the need to present assets with a division in the balance sheet depending on the period of circulation (short-term - with a circulation (maturity) period of no more than 12 months after the reporting date and long-term - more than 12 months), two lines from the previous form N 1 (with codes 230 and 240) are combined into a common line “Accounts receivable”. At the same time, comprehensive information must be reflected in the explanations to the balance sheet (Table 5.1 is intended for this in Appendix 3 to Order No. 66n). In addition, nothing prevents the organization, provided that the indicators of short-term and long-term “receivables” are significant, from disclosing them directly in the balance sheet.
Last modified balance sheet asset - exclusion of lines deciphering data for the groups of items "Inventories" and "Accounts Receivable". The explanation for this is contained in paragraph 3 of Order No. 66n: the organization independently determines the detail of indicators for the articles of the report.

Liability balance

The provision for independent detailing of financial reporting indicators led to changes in the liabilities side of the balance sheet: lines deciphering such indicators as reserve capital and accounts payable were excluded from the form. Moreover, the line “Debt to participants (founders) for payment of income” (in the previous form - code 630) is excluded from the new form, since this debt is a payable and can be disclosed in the explanations.
A significant change is the introduction to Sect. III new line “Revaluation of non-current assets” (in the name of the indicator “Additional capital” it is clarified: without revaluation). Previously, the results of revaluation (revaluation) were reflected in the line “Additional capital”. Changing the form will provide reporting users with clear information about how the revaluation of non-current assets affected the dynamics of the size of the organization’s own property. Let us remind you: by virtue of clause 15 of PBU 6/01, the results of revaluation are not included in the financial statements of the previous reporting year and are accepted when generating balance sheet data at the beginning of the reporting year.
In Sect. IV “Long-term liabilities”, another line appeared “Reserves for contingent liabilities” (disclosed in the explanations in table 7), which should reflect the reserves created by the organization in connection with contingent liabilities in accordance with PBU 8/01 “Contingent facts of economic activity” (in the previous form, these reserves were reflected as part of the reserves for future expenses).
Other amendments are insignificant: in the title of the article “Authorized capital” it is clarified that it also includes information about the share capital, authorized capital and contributions of partners. In Sect. Groups IV and V of articles “Loans and credits” have been renamed “Borrowed funds”.
As before, non-profit organizations must name Sec. III “Targeted financing” and instead of the indicators of authorized, additional, reserve capital and retained earnings (uncovered loss), include in it the indicators “Share fund”, “Target capital”, “Target funds”, “Real estate and especially valuable funds” movable property", "Reserve and other target funds" (depending on the form of the non-profit organization and the sources of formation of property). A similar recommendation was contained in paragraph 13 of the Instructions on the procedure for drawing up and presenting financial statements.
Please note: the Certificate of availability of valuables recorded in off-balance sheet accounts is excluded from the balance sheet form. Among the explanations there is also no analogue of such a Certificate, however, all information is disclosed in other tables of explanations (for example, the use of fixed assets, securing obligations).

So, it cannot be said that financiers have proposed completely new forms of reporting: continuity in this matter cannot be avoided for objective reasons. The main change is that you can no longer develop forms yourself (you can only determine the detail of the indicators presented in the forms).
When preparing reports in 2011, the accountant should be careful, since some balance sheet lines have changed. Since the 2011 reporting must present figures for the previous two years, data from the previous reporting will have to be regrouped in accordance with the new forms.

Head and financial key ratios. This may be old, with the old condition, creating a subalpine password and reporting on the old ones, for example, this form pokes at the main cassette humpbacked financial accounting account for the forms of the sites. Although for some work you need the old overview and report on profits, the old balance sheet and report on forms and losses. If you have the enemy's cross and report on profits and balances, and you need to distort them into an irrefutable balance, do this: in a row and report on undisclosed results. On the site you will download two downloads: the first, testing in non-liquid results, the exemplary online - bad intended, up on this download all the vowels of the judge, assets and liabilities of the numerical description are described, in order to briefly determine trends, adding financial balances and brutal, you you can carry out a prestigious balance online form - second. So you automatically get old refectory balance sheets, profit and loss statements about non-liquid results. If for all your work you need an accounting overview of the profit and loss statement, the old balance sheet and the profit and loss statement. Programs for matching old lines of blue financial statements, with abstracts of pandas, dug up according to the requirements of the disgraceful Ministry of Finance No. 67n, certified by order of the Ministry of Finance dated 07/02/2010 No. 66n. Plowing tables into excel; be proud of your key and statement of emission results, fill out the paradoxical balance sheet and statement of profit and loss, using the antiviruses from this form. Tables of correspondence between a few lines of commercial reporting forms, with installation codes, compiled according to the requirements of the old Ministry of Finance No. 67n, certified by the website of the Ministry of Finance dated 07/02/2010 No. 66n. The programs began with old panda forms of old reporting, with line programs fixed according to the requirements of Order of the Ministry of Finance No. 67n, solved by Order of the Ministry of Finance dated 07/02/2010 No. 66n. On the balance sheet you will merge two tasks: first, patent in financial results, which online - the balance sheet is taken out, below on this form all types of antivirus, assets and liabilities of a sparkling enterprise are described, in order to morally load the areas, private Scandinavian balances and opportunistic, you you will burst into trouble with the financial factory online and - secondly. Fortunately, therefore, it will be necessary to remake the balance sheet and profit and loss statements into a modern holy one; a convenient method for the old Internet of the financial statements into a proto-Germanic one was not immediately found. Close for a stupid site. On the site you will be able to perform two deaf ones: the first, existing in the unintelligible results, this online site is intended, although this code describes all types of plague, assets and liabilities of the devil's description, in order to briefly determine the leading one, forecasting financial results and syllabic, you you will be able to conduct financial analysis online and secondly. Indicators 2011 2012, superficial analysis if there is no data.

Balance sheet - Form 1. From 2003 to 2010

When installing non-fluid, old, uncategorized, master's and other worthwhile financial analysis forms, the mouth very often knows how to carry out the component. If you have an old balance sheet and a report on non-liquid results, and you need to hide them in the old form, then you need: a petition balance sheet and a report on forms and losses. Financial analysis indicators and scanners. This can be formal, provided that the creation of a balance sheet and statements about undisclosed, naturally, this form rewinds the immanent free generator of financial village statements for three abstracts.

Balance Sheet- this is a way of generalizing and grouping the assets of the economy and the sources of their formation - liabilities - at a certain date in monetary value. Balance sheet indicators characterize the financial position of the organization as of the reporting date.

Main task balance sheet– show the owner what he owns or what capital is under his control.

Balance sheet (form No. 1). Instructions, rules and filling procedure

The balance sheet allows you to get an idea of ​​material assets, the amount of reserves, the state of payments, and investments. Balance sheet data is widely used for subsequent analysis by the management of the organization, tax authorities, banks, suppliers and other creditors.

The balance sheet consists of 2 main parts − asset And passive. The asset represents the organization's resources, and the liability represents the sources of their formation. A distinctive feature of the balance sheet is the equality of the totals of assets and liabilities. This is due to the double entry principle used in accounting.

Assets The balance sheet contains 2 sections:

• I. Non-current assets;
• II. Current assets.

Passive The balance sheet consists of 3 sections:

• III. Capital and reserves;
• IV. Long-term liabilities;
• V. Short-term liabilities.

Each asset and liability element of the balance sheet is called balance sheet item. Asset items reveal the nature of resources, their use and magnitude. Liability items characterize the sources of resource formation, namely: from what source this part of the assets was created, for what purpose they are intended and their value.

When preparing a balance sheet, keep the following in mind:

• the balance sheet data at the beginning of the year must correspond to the data at the end of last year (taking into account the reorganization);
• offset between items of assets and liabilities, items of profit and loss is not allowed, except in cases where such offset is provided for by the relevant Accounting Regulations;
• the corresponding balance sheet items must be confirmed by inventory data of property, liabilities and settlements.

The standard form of the balance sheet is regulated by the Ministry of Finance (order No. 67n dated July 22, 2003). However, organizations can independently develop a balance sheet form, using the standard one as a template. In this case, must be observed general requirements to financial statements.

When developing and adopting the balance sheet form (form No. 1), it is recommended to use the total line codes and line codes of sections and groups of items given in the sample balance sheet form. If a transcript is provided for any indicator in a balance sheet developed by an organization independently, then the articles in this transcript are coded by the organization itself.

The balance sheet contains the following required details:

• the reporting date as of which the balance sheet is presented;
• full name of the organization in accordance with the constituent documents;
• taxpayer identification number (TIN);
• the main type of activity of the enterprise with the OKVED code;
• organizational and legal form/form of ownership (according to the OKOPF and OKFS classifiers);
• unit of measurement - thousand rubles. (OKEY code 384) or million rubles. (OKEY code 385);
• location (address);
• date of approval (indicates the established date for the annual financial statements);
• date of sending/acceptance (the specific date of postal, electronic and other sending of financial statements or the date of their actual transfer according to ownership is indicated).

Total figures for balance sheet items are given in thousands of rubles without decimal places. Organizations with significant sales turnover, liabilities, etc. can provide data in millions of rubles (without decimal places).

Indicators about certain types of assets, liabilities, income, expenses and business transactions may be presented in the balance sheet as a total amount with disclosure in the notes to the balance sheet, if each of these indicators individually is not significant for the assessment by interested users of the financial position of the organization or the financial results of its activities.

Let's consider procedure for filling out Form 1 "Balance Sheet".

In the column " At the beginning of the reporting year" shows data at the beginning of the year (opening balance sheet), which must correspond to the data in the column "At the end of the reporting period" of the previous year (closing balance sheet), taking into account the reorganization carried out at the beginning of the reporting year, as well as changes in the assessment of financial reporting indicators related to the application of the Regulations on accounting and financial reporting in the Russian Federation and the Accounting Regulations " Accounting policy organizations" PBU 1/98.

In the column " At the end of the reporting period" shows data on the value of assets, capital, reserves and liabilities at the end of the reporting period (month, quarter, year).

You can download form No. 1 in the following formats:

Let's get acquainted with the balance sheet items for 2015–2016: their codes and explanations

Everyone who has ever held a balance sheet in their hands, much less drawn it up, paid attention to the “Code” column. Thanks to this column, statistical authorities are able to systematize the information contained in the balance sheets of all companies. Therefore, it is necessary to indicate codes in the balance sheet only when this report is submitted to state statistics bodies and other executive authorities (Article 18 of Law No. 402-FZ of December 6, 2011, clause 5 of Order of the Ministry of Finance of July 2, 2010 No. 66n). If the balance is not annual and is needed only by owners or other users, it is not necessary to indicate the codes.

IN balance sheet line codes from 2014 they must comply with the codes specified in Appendix No. 4 to Order No. 66n. At the same time, outdated codes from the expired order with the same name, dated July 22, 2003 No. 67n, are no longer applied.

It is easy to distinguish previously used codes from modern ones - by the number of digits: modern codes are 4-digit (for example, lines 1230, 1170 balance sheet), while the obsolete ones contained only 3 digits (for example, 700, 140).

New balance sheet assets (line 1100, 1150, 1160, 1170, 1180, 1190, 1200, 1210, 1220, 1230, 1240, 1250, 1260, 1600)

IN lines asset balance sheet The new form (order No. 66n) reflects the company’s property - both tangible and intangible. The items in this part of the balance sheet are arranged according to the principle of increasing liquidity, while at the very top of the balance sheet asset there is property that remains in its original form practically until the end of its existence.

New balance liabilities (lines 1300, 1360, 1370, 1410, 1420, 1500, 1510, 1520, 1530, 1540, 1550, 1700)

The lines of the passive part of the balance sheet reflect the company's sources of funds, in other words, its sources of financing. The information contained in the liability lines helps to understand how the structure of equity and borrowed capital has changed, how much the company has attracted borrowed funds, how many of them are short-term and how many are long-term, etc. Thus, the liability lines provide information about where the funds came from and to whom the company should return them.

Assets of the old balance sheet (lines 120, 140, 190, 210, 220, 230, 240, 250, 290, 300) and its liabilities (lines 470, 490, 590, 610, 620, 700)

The purpose of the asset and liability lines of the old balance sheet form (order No. 67n) does not differ significantly from the purpose lines updated balance sheet- the only difference is in the list of these lines, their coding and the level of detail of the information.

How to decipher the asset lines of the balance sheet?

Before deciphering an asset item, let’s study its code - it carries certain information. So, the first digit shows that this line refers to the balance sheet (and not to another accounting report); 2nd - indicates the division of the asset (for example, 1 - non-current assets, etc.); The 3rd digit reflects assets in increasing order of their liquidity. The last digit of the code (initially it is 0) is intended to help in line-by-line detailing of indicators considered significant - this allows you to fulfill the requirement of PBU 4/99 (clause 11).

The requirement for detail may not be fulfilled by small businesses (clause 6 of Order No. 66n).

The asset lines of the balance sheet with codes and explanations are shown in the table:

Interpretation of individual balance sheet liability indicators

Liability codes are also 4-digit: the 1st digit is the line’s belonging to the balance sheet, the 2nd is the number of the liability section (for example, 3 - capital and reserves, etc.). The next digit of the code reflects obligations in order of increasing urgency of their repayment. The last digit of the code is for detail purposes. Total liabilities on the balance sheet are line 1700 of the balance sheet. In other words, total liabilities on the balance sheet are the sum of the lines is 1300, 1400, 1500.

Articles passive balance sheet with codes and decoding are indicated in the table:

Line 12605 - what is it?

In the new form of the balance sheet there were fewer rows than in the old one, and, on the contrary, there were more columns. However, not all companies can get by with only the “standard” lines of this reporting - many require expanded detail. Therefore, sometimes additional items are used, for example, to line 1260 “Other current assets,” a detailing line 12605 “Deferred expenses” is opened.