According to Art. 13 paragraph 1 of the Federal Law No. 129, which regulates accounting, all organizations need to draw up reports based on information from analytical and synthetic accounting. Order of the Ministry of Finance No. 66n established new rules that are mandatory for execution. Next, we will consider how to fill out a statement of changes in equity.
Before telling how to fill out a statement of changes in equity, a number of important points provided for in the law should be clarified. In particular, it is necessary to pay attention to the fact that according to Art. 4 paragraph 3 of the above Federal Law No. 129, enterprises that have switched to the USNO are exempted from the obligation to keep records. At the same time, companies that are on a simplified system must account for intangible assets and fixed assets in accordance with regulatory requirements. Statement of changes in equity (an example of completion will be presented below) must be submitted within 90 days.
2. Increasing the amount of funds, including through:
3. Reduction of funds, including when:
4. Amount of capital at the end of the reporting period.
Speaking about how to fill out a statement of changes in capital, it should be noted that enterprises independently determine the specification of indicators for items. At the same time, PBU 4/99 (clause 11) provides that the values of individual assets, income, liabilities, expenses and results business transactions should be shown separately if they are considered material and if, without their disclosure, interested users will not be able to assess the financial status of the company or the results of its activities. They can also be presented in the balance sheet or income statement as a total amount with comments, if each of the above indicators separately is not significant for the analysis of the profitability of the enterprise by interested parties.
Since it is necessary to complete the statement of changes in equity in accordance with current regulations, then according to Art. 13, paragraph 6 of the Federal Law No. 129, the compilation, as well as the subsequent storage and provision of documentation, is carried out on paper. If appropriate technical means are available, with the consent of the interested parties, the processing, generalization and transfer of information can be carried out in in electronic format. It should be noted that the electronic form is approved by the Order of the Federal Tax Service. It is drawn up in accordance with forms certified by Order of the Ministry of Finance No. 66n. Regulations, explaining how to fill out a statement of changes in equity, form 3 is recognized as the only one acceptable for making necessary information. The form must be drawn up clearly, without corrections and blots.
There are some nuances that employees who complete the statement of changes in equity need to know. The sample provides for entering information not only for the current period, but also for the previous 2. Thus, the documentation for 2011 will also contain data for 2010 and the amount of assets as of December 31. 2009. When compiling the report, remember that negative or deductible figures are shown in parentheses. The amounts of assets are entered in thousands (or millions) of rubles.
The preparation of documentation on the assets of the enterprise will be carried out on the basis of the above Federal Law No. 129, Order of the Ministry of Finance No. 66n, as well as RAS 4/99, 6/01, 14/07, etc. To most clearly explain how to fill out a statement of changes in capital, a sample filling is divided into three sections. The document will reflect the movement of funds and adjustments due to changes in accounting policies and the elimination of errors. It is obligatory to enter information on net assets for the two previous and at the end of the current period, when filling out the statement of changes in equity. The sample filling, which will be presented below, was compiled for 2011 for an LLC.
This section begins the completion of the statement of changes in equity. The filling sample contains information for the current and previous period. This section reflects data on the movement, increase, decrease in assets and their volume. When entering information, you must follow the rules that explain how to complete the statement of changes in equity. An example of filling out last year's documentation will be very useful for young professionals. Particular attention should be paid to the process of transferring data from last year's documentation. Some difficulties may arise for employees filling out a report on changes in the capital of a newly created organization. However, in practice, as a rule, everything turns out to be not so problematic.
For those who want to know how to fill out a statement of changes in equity, the sample discussed in the article can serve as a visual aid. When compiling the first section on the movement of funds, figures from the previous year are transferred to the current documentation, based on comparability. This takes into account changes in the procedure for entering revaluation results. intangible assets and OS in financial reporting companies.
According to the current version of PBU 6/01 according to clause 15, a commercial company has the opportunity not more than once a year (at the end of the cycle) to revalue groups of homogeneous fixed assets at replacement (current) cost. The results of the procedures performed are subject to separate reflection in the documentation. According to the previous version of the said RAS, which contained the rules in accordance with which the statement of changes in equity was filled out in 2010 (instructions for filling out), a commercial enterprise could not more often than once a year (at the beginning of the period) reassess the categories of homogeneous OS at replacement (current) cost. The results of these procedures are also reflected in the documentation separately. The results of the revaluation are not included in the reporting for the previous reporting cycle and are accepted when compiling balance sheet information at the beginning of the period.
According to the current version of PBU 14/07 (clause 17), a commercial enterprise has the opportunity not more than once a year (at the end of the cycle) to perform procedures for the revaluation of intangible assets in accordance with the current market value. It, in turn, is determined solely on the basis of the active turnover of these intangible assets. According to the previous version of the above PBU 14, in accordance with which the statement of changes in equity was filled out, the instruction gave the right to commercial enterprises not more than once a year (at the beginning of the period) to revalue intangible assets.
When reflecting the results of the revaluation performed in previous periods, the report for 2011 should include the amount of depreciation (revaluation) of intangible assets and fixed assets based on the results of 2009-10, indicated at the beginning of 2010-11. accordingly, move from the beginning of the period (2010-11) to the end of the past (2009-10). Through this transfer, comparability of indicators will be ensured.
The report should reflect indicators:
This includes lines 3311, 3312, 3313, 3314, 3315, 3316. Net profit on line 3311 is reflected in the amount for the reporting year, increasing the amount of retained earnings of the enterprise. However, it should be noted that the value indicated in line 3311 must be equal to that given in page 2400 of the documentation on losses and profits. Index net profit must correspond to the amount contained in the accounting registers for the credit of accounts:
84 "Uncovered loss(undistributed income)" at the end of the year.
99 "Losses and profits" for the 1st quarter, 6 and 9 months.
Page 3312 contains the amount for the revaluation of intangible assets and fixed assets. It refers to the additional capital of the enterprise:
One should be noted important point. The amount of revaluation of intangible assets and fixed assets in the amount of their markdown, carried out in previous reporting periods and included in the financial result as other expenses, is included in the total as other income. In the accounting registers, it is reflected in the credit of the account "Additional capital" (83). Upon disposal of revalued intangible assets and fixed assets, the amounts for their revaluation are transferred from the account. 83 to the uncovered loss (retained earnings) account of the company.
Line 3313 reflects the amount of profit that is not included in the financial result of the current period. Such income, for example, may be the difference that arises when recalculating the value of the assets of a company presented in foreign currency, and liabilities used in the conduct of activities outside Russia, in rubles. This profit is reflected in the accounting reporting period and credited to additional capital.
Line 3314 indicates the amount of the increase in the capital of the enterprise that arose due to:
Line 3315 contains the amount of the increase in own funds that arose due to the increase in the par value of shares (shares). Line 3316 (reorganization of a legal entity) indicates the amount of the capital increase that arose as a result of spin-off/acquisition.
Line 3320 reflects the totals in the following columns:
Net profit on line 3321 is reflected as the amount of loss for the reporting period, which reduces the amount of undistributed income of the enterprise. Revaluation of property under line 3322 corresponds to the amount of depreciation of intangible assets and fixed assets. It is attributed to the additional capital of the company in an amount not exceeding the amount of the revaluation, if it was previously made. The amount of writedown of intangible assets and fixed assets, which is more than the specified indicator of the revaluation performed in previous periods and attributed to the increase in additional assets, is indicated in the financial result as other income. In accounting registers, this value is reflected in the debit account. 83.
Line 3323 reflects the amount of costs that are not included in financial results reporting period. Such an expense may be a positive difference that arises when recalculating the value of assets denominated in foreign money and liabilities used in carrying out activities abroad into rubles if it relates to other income due to the termination of the operation of an enterprise outside Russia. This value reduces additional assets on account. 83.
On line 3324, you enter the amount to reduce equity. It arises as a result of a decrease in shares (shares). Number reduction valuable papers reflected in line 3325. In line 3326, the amount that appeared during the reorganization of the enterprise in the form of separation / accession is entered. On line 3327 indicate the amount associated with the distribution of net income in favor of shareholders (founders, participants).
Line 3330 reflects the amount that does not affect the change in the amount of capital as a whole. It is indicated as a negative and positive value in different columns of this line. When, upon disposal of revalued intangible assets and fixed assets, the amounts for their revaluation are transferred from the additional assets of the enterprise to the account for fixing undistributed income (uncovered loss), then it is reflected in the report:
It should be noted that the indicator in line 3330 does not apply to the amounts in lines 3310 and 3320.
This part of the report reflects changes in the company's own assets for previous periods, which are caused by:
In the explanatory notes, the responsible officer should give the reasons that led to the specified adjustments in the amount of equity capital in previous periods.
In this part of the report, information is entered on the amounts at the end of the period and for the two previous cycles. Thus, the documentation for 2011 should reflect information on net assets as of December 31, 2009, 2010 and 2011. According to the Order of the Ministry of Finance No. 10n, FCSM No. 03-6 / pz, for the calculation of the net asset of JSC, except for companies that perform banking and insurance operations, the value of NA should be understood as the value that is determined by subtracting from the size of JSC assets accepted for calculation , the sum of their liabilities. The composition of funds for settlements include:
1. Fixed assets. They are reflected in the first section of the balance sheet:
2. Current assets included in the second section of the balance sheet:
Liabilities that are taken into account include:
Olga Nakhabina, expert of the magazine "Accountant-Doc"
Pay attention that from January 1, 2011 the Order of the Ministry of Finance of Russia dated December 24, 2010 No. 186n (hereinafter - Order No. 186n) came into force, which affected a number of PBU and Guidelines on accounting. In particular, the limit for the value of fixed assets in accounting has been increased from 20 thousand rubles. up to 40 thousand rubles
This order was published in March 2011. Thus, its provisions received retroactive effect within the current year. And, as you know, the accounting policy for 2011 should be formed on December 31, 2010. Therefore, the approved accounting policy for 2011 changed already in 2011 due to changes in regulatory legal acts on accounting. The effects of such changes will have to be reflected in the second section of the statement of changes in equity when compiling annual reporting for 2011.
Significant errors of previous years are corrected, depending on the period of their discovery, either by the date of December 31 of the reporting year, or by the date the error was discovered. If the reporting is not approved by the founders, then the first option for correcting the error takes place. In this case, corrective entries are made and revised financial statements are prepared. If a significant error is discovered already after the approval of the financial statements by the founders (after April 30 for an LLC and after June 30 for an OJSC), then the second option for correcting errors must be used. In the second case, corrective entries are made in correspondence with the account, and the financial statements are subject to retrospective restatement.
As we can see, the concept of retrospective recalculation is associated with the correction of material errors, and with a change in the accounting policy of the organization, and most importantly, affects the organization's retained earnings.
Let's pay attention! Section 2. “Adjustments due to changes in accounting policies and correction of errors” reflects information on the correction of material errors of the previous year (2010). Information on correction of errors of the current reporting year (2011) is not provided in it. Therefore, when compiling explanatory note to annual report you can make a table - a breakdown of the change in capital, in connection with the correction of errors in the reporting year.
Example
Agat LLC carries out production activities. For the period 2009 -2011. There has been no change in the activities of the organization. The organization is on common system taxation. As of December 31, 2009, the authorized capital of Agat LLC is 10 thousand rubles, the cost of additional capital is 25 thousand rubles, retained earnings is 1225 thousand rubles.
In 2010, the organization received undistributed net profit in the amount of 680 thousand rubles. At the end of 2010, a decision was made to transfer to reserve fund 5% of net profit in 2010, the amount of deductions amounted to 34 thousand rubles. (680 x 5%) A decision was made to accrue dividends based on the results of 2009 in the amount of 55 thousand rubles. As a result, distributed net profit in 2010 amounted to 591 thousand rubles. (680 -34 -55). Also in 2010, a revaluation of fixed assets was carried out, as a result of which the additional capital increased by 15 thousand rubles.
In January 2011, Agat LLC acquired and took into account as part of fixed assets a copier worth 29,500 rubles. (including VAT 4500 rubles). The service life is set to 5 years. For the purposes of taxation of profits, the cost of the fixed asset was included as a lump-sum expense (clause 3, clause 1, article 254 of the NKRF). In February and March 2011, depreciation was charged on total amount 834 rub. In April 2011 Agat LLC issued Order No. 5 on amending the accounting policy for 2011 in connection with the entry into force of Order No. 186n. According to Order No. 5, from January 1, 2011, the limit on the value of fixed assets of Agat LLC was increased from 20 thousand rubles. up to 40 thousand rubles The following entries were made in the accounting records of Agat OJSC:
January 2011:
Dt08-4 Kt60 - 25,000 rubles. (29,500 rubles -4,500 rubles) - an object of property was purchased;
Dt19-VAT Kt60 - 4500 rubles. - reflected VAT presented by suppliers;
Dt68-VAT Kt19-VAT - 4500 rubles. - submitted VAT for deduction;
Dt01 Kt08-4 - 25,000 rubles. - fixed asset object is accepted for accounting;
Dt68-NP Kt77 - 5000 rubles. (25000 x 20%) - accrued (IT).
February 2011:
Dt26 Kt02 - 417 rubles. – depreciation was charged for February 2011;
March 2011:
Dt26 Kt02 - 417 rubles. – depreciation was charged for March 2011;
Dt77 Kt68-NP - 83 rubles. (1000 x 20%) - a decrease in IT is reflected;
Dt91 Kt68-NI - 550 rubles. (25,000 x 2.2%) - property tax was charged in terms of the acquired fixed asset
April 2011:
Dt08-4 Kt60 - (-25000) rub. – the acquisition of property is reversed;
Dt01 Kt08-4 - (- 25000) rub. –reversed the acceptance of fixed assets for accounting;
Dt68-NP Kt77 - (- 5000) rub. - the accrual of IT was reversed;
Dt26 Kt02 - (-834) rub. – the accrued depreciation for February and March 2011 was reversed;
Dt77 Kt68-NP - (-166) rub. – the accrual of IT for February and March 2011 was reversed;
Dt91 Kt68-NI (-550) rub. – the property tax for the 1st quarter of 2011 was reversed in terms of the acquired fixed asset;
Dt10 Kt60 - 25,000 rubles. purchased MPZ;
Dt26 Kt10 - 25,000 rubles. the cost of the MPZ transferred into operation was written off.
As a result of such business transactions for the 1st quarter of 2011, the cost will increase by 24,166 rubles. (25,000 rubles - 834 rubles). Other expenses will be reduced by 550 rubles. As a result, profit before tax will be reduced by 23,616 rubles. (24166 rubles -550 rubles).
Let's assume that before the adjustments, the profit before tax in the 1st quarter of 2011 amounted to 161,000 rubles. Income tax amounted to 32,200 rubles, net profit 128,800 rubles. Then, after making adjustment entries, in connection with a change in the accounting policy of the organization, for the 1st quarter of 2011 there will be such data:
As a result, net profit in the 1st quarter of 2011 will decrease by: 18,893 rubles. (128800 rubles - 109907 rubles). The amount of capital adjustment in connection with the change in the accounting policy of the organization will be 19 thousand rubles. (due to rounding). We will reflect this amount in section 2 of the statement of changes in equity.
Let's continue our example. In July 2011, an unscheduled auditing in connection with the dismissal of the chief accountant. Based on its results, an error was revealed: in November 2010, materials were written off twice for production in the amount of 250 thousand rubles. As a result, the cost of production is overstated by 250 thousand rubles, income tax is underestimated by 50 thousand rubles, and net profit is underestimated by 200 thousand rubles. Accounting policy Agat LLC for 2011 found that a significant error is an error that leads to a change in the indicator balance sheet or a profit and loss statement in the amount of 100 thousand rubles. inclusive. Therefore, this error was considered significant. Since it was discovered after the approval of the 2010 annual accounts, the procedure for correcting it is provided for in clause 9 of PBU 22/2010.
Corrective entries were made in July 2011:
Dt10 Kt84 - 250,000 rubles. – corrected the error affecting the cost of 2010, discovered after the approval of the financial statements for 2010;
Reduction of capital -total:
including loss
property revaluation
reduction in the number of shares
dividends
Change in reserve capital
Capital increase in total:
including net profit
property revaluation
income attributable directly to capital increases
additional issue of shares
increase in par value of a share
reorganization of a legal entity
Reduction of capital -total:
including loss
property revaluation
expenses attributable directly to depreciation of capital
depreciation of shares
reduction in the number of shares
reorganization of a legal entity
dividends
Change in additional capital
Change in reserve capital
table 2
2. Adjustments due to changes in accounting policies and correction of errors
Name of indicator | Change in equity for 2010 | ||||
at the expense of net profit (loss) | due to other factors |
||||
Equity -total before adjustments | |||||
adjustment due to: change in accounting policy | |||||
bug fixes | |||||
after adjustment | |||||
| before adjustments | |||||
accounting policy adjustment | |||||
bug fixes | |||||
after adjustments | |||||
The statement of changes in equity (Form 3) is a financial statement accounting, included in the list of final reporting (balance sheet) submitted by organizations, and reflecting movements in such indicators as equity and authorized capital (UK), profits and losses, property revaluation, etc. The amounts of taxes and contributions are not taken into account in the reporting. Analyzing the document, they determine how the movement of the capital property and values of the institution was carried out in the context of types (own, statutory, reserve, additional, etc.) or specific periods of time.
The unified form was approved by order of the Ministry of Finance of the Russian Federation No. 66n of 07/02/2010, has a fixed number according to the All-Russian Classifier of Management Documents (OKUD) - 0710004.
All summary information of the financial and economic activities of the organization is distributed according to the following main parameters:
Often, when compiling reports, a period of 3 years is taken (reporting and two previous ones). Completing the 2020 statement of changes in equity implies using data for 2017-2019.
Let's figure out who submits a statement of changes in equity in 2020. Reporting in Form No. 3 is annually provided by large and medium-sized enterprises, the organizational structure of which consists of the authorized shares of the founders and their own shares. Do not submit the form under the number OKUD 0710004 institutions operating under the simplified taxation system, representatives of small businesses, non-profit organizations.
Form No. 3 is submitted to the territorial offices of the IFTS and statistical offices within three months after the end of the reporting period, that is, until March 31 inclusive.
To provide information to the Federal Tax Service, the format approved by the Ministry of Finance is rarely used. The Tax Inspectorate recommends a specialized form KND 0710099, which is approved in a letter dated November 25, 2019 No. VD-4-1 / [email protected]
Form No. 3 is allowed to be submitted both in paper and in electronic form through specialized communication channels. The submission procedure in 2020 will remain the same, news and changes on this issue are not expected.
The form according to OKUD 0710004 is formed strictly in accordance with the requirements established by the Ministry of Finance of the Russian Federation. The instruction on how to fill out a statement of changes in capital for 2019 consists of several stages.
First of all, you need to fill in the title part of the document. To do this, information about the name of the enterprise, form of ownership, TIN, KPP, codes for all-Russian classifiers, type of activity and unit of measurement used in the register.
This is how an example of filling out a statement of changes in equity for 2019 looks like.
Statement of changes in equity, form 3 - this is one of the types of annual reporting, which almost all Russian organizations are required to provide tax office and Rosstat.
Unified financial reporting forms for economic entities of Russia were approved by Order of the Ministry of Finance of the Russian Federation No. 66n, which include the so-called form No. 3 (OKUD 0710003).
There are two forms for this type of reporting. Consider how to fill out a statement of changes in equity.
1. Statement of changes in equity - a form with line codes, which must be completed when sent to the regulatory authorities.
2. Another version of the form without line codes, which is used inside economic entity, for example, leadership.
Note that form No. 3 is not mandatory for all economic entities. So, the report on the change in capital, who must submit it, is determined in the Order of the Ministry of Finance No. 66n. These include organizations that carry out accounting by the main method. But small businesses that conduct simplified accounting may not submit this reporting.
The report consists of a title page and three tables that will reflect the accounting data.
Note that the second table is filled in only if there is appropriate data to reflect.
When preparing the report, you should refer to the Order of the Ministry of Finance No. 65n - filling out the report on changes in equity for 2020 is determined by the rules set forth in this order.
We fill title page form. We indicate the relevant information about the organization, in accordance with the constituent documents.
We enter the data in the first section of the report.
The first table has a division of indicators in the context of reporting financial periods. The first part reflects data for the previous year, the second - for the reporting period. Note that the indicators of these years must match, deviations are unacceptable.
To form data on changes in capital for entering into the form, it should be broken down by types of capital for synthetic accounts, which should include accounts:
Negative values are entered without a minus sign, such indicators are indicated in brackets. If there is no accounting data to be reflected in the table rows of the form, a dash is put or the field is left empty.
We register information in the second section.
If during the reporting period the company made adjustments in accounting policies or entered incorrect data or significant errors that led to a change in the financial capital of an economic entity, in the second part reporting form information about these circumstances must be provided.
Data is entered into the report line by line. Values before equity adjustments are recorded first, then corrections by type are applied, and only after adjustments are made. Such transactions should be reflected separately by type of financial capital.
Fill out the third section of the form.
The last table of the reporting form No. 3 contains only one indicator, but for three reporting years. However, this result is calculated using a special formula. To calculate the sum net assets balance sheet data (OKUD 0710001) for the same periods will be required.
The calculation is carried out according to the formula:
NA \u003d (line 1600 - DU) - (line 1400 + line 1500 - DBP).
Net assets \u003d (line 1600 of the balance sheet - debts of the founders for the formation of the Criminal Code) - (line 1400 + line 1500 of the balance sheet - deferred income),
Recall that this indicator is calculated as the difference between the company's assets and assumed liabilities, regardless of their duration.
The statement of changes in equity can be completed in two ways:
This report form is needed to disclose detailed information about the changes that have taken place in the institution in relation to the amount of equity capital. The reporting format involves the reflection of data in three blocks:
Form 3 of the report is designed to be completed legal entities. An exception is made for small businesses, insurance organizations, credit institutions and budget institutions. As part of the annual reporting, the form is submitted to the supervisory authority within a three-month period from the end of the reporting year. The document is submitted to the tax authority with reference to the place of registration, reports must be submitted to the statistical authorities taking into account the place of registration of the legal entity.
Section 1 of the report shows systematized information on the movement and balances on accounting accounts:
The statement of changes in equity (form 3) in section 1 has a two-part tabular section. In the first block, the values of the indicators for the previous period are indicated (they must match the data indicated in the 2nd block of the table for the previous reporting period). The second part of the section is provided for information about the indicators of the last reporting period.
Section 2 deals with the amounts by which the cost of capital has been changed. The last tabular block of the report in section 3 reflects information on the volume of net assets in dynamics as of the end of December of the reporting year and two previous years. How the size of net assets is determined, according to the order of the Ministry of Finance No. 84n dated August 28, 2014:
The capital flow statement is filled out only in monetary terms. Negative amounts are not followed by a minus sign, they are enclosed in parentheses. Unfilled columns should contain dashes. You can submit to the regulatory authorities on paper or in electronic format. With the method of reporting in paper form, it is allowed:
The report form is prepared in two copies. Each of them is signed by the head of the organization. Art. 80 of the Tax Code of the Russian Federation establishes regulatory requirements for enterprises that must submit reports only in electronic form without the right to submit completed forms of documents in paper form.
