It does not work Edition from 25.03.2011
| Document name | ORDER of the Ministry of Finance of the Russian Federation of March 25, 2011 N 33n "ON APPROVAL OF INSTRUCTIONS ON THE PROCEDURE FOR COMPILING, SUBMISSION OF ANNUAL, QUARTERLY ACCOUNTING REPORTS OF STATE (MUNICIPAL) BUDGETARY AND AUTONOMOUS INSTITUTIONS" |
| Type of document | order |
| Host body | Ministry of Finance of the Russian Federation |
| Document Number | 33N |
| Acceptance date | 01.01.1970 |
| Revision date | 25.03.2011 |
| Date of registration in the Ministry of Justice | 01.01.1970 |
| Status | It does not work |
| Publication |
|
| Navigator | Notes |
ORDER of the Ministry of Finance of the Russian Federation of March 25, 2011 N 33n "ON APPROVAL OF INSTRUCTIONS ON THE PROCEDURE FOR COMPILING, SUBMISSION OF ANNUAL, QUARTERLY ACCOUNTING REPORTS OF STATE (MUNICIPAL) BUDGETARY AND AUTONOMOUS INSTITUTIONS"
This document is being registered with the Ministry of Justice of the Russian Federation. When registering with the Ministry of Justice of the Russian Federation, the text of the document may be changed.
This document is effective from financial statements for 2011 ().
Order
Based on Article 165 of the Budget Code Russian Federation(Sobraniye zakonodatelstva Rossiyskoy Federatsii, 1998, N 31, Art. 3823; 2005, N 1, Art. 8; 2006, N 1, Art. 8; 2007, N 18, Art. 2117; N 45, Art. 5424; 2010 , N 19, art. 2291), paragraphs and Decree of the Government of the Russian Federation of April 7, 2004 N 185 "Issues of the Ministry of Finance of the Russian Federation" (Collected Legislation of the Russian Federation, 2004, N 15, art. 1478; N 49, art. 4908; 2007, N 45, item 5491; 2008, N 5, item 411), articles , federal law dated November 21, 1996 N 129-FZ "On Accounting" (Collected Legislation of the Russian Federation, 1996, N 48, item 5369; 1998, N 30, item 3619; 2002, N 13, item 1179; 2006, N 45, item 4635; 2009, N 48, item 5711; 2010, N 19, item 2291) and in order to establish a unified procedure for compiling, submitting by state (municipal) autonomous institutions and state (municipal) budget institutions, in respect of which, in accordance with the provisions of parts and article 33 of the Federal Law of May 8, 2010 N 83-FZ "On Amendments to Certain Legislative Acts of the Russian Federation in Connection with the Improvement of the Legal Status of State (Municipal) Institutions" (Collected Legislation of the Russian Federation, 2010, N 19, article 2291), state authorities (state bodies), local governments decided to provide them with subsidies from the relevant budget in accordance with paragraph 1 of Article 78.1 of the Budget Code of the Russian Federation, I order:
1. Approve the attached Instruction on the procedure for compiling, submitting annual, quarterly financial statements of state (municipal) budgetary and autonomous institutions.
2. This Order does not apply to state (municipal) budgetary institutions in terms of operations carried out by them in accordance with Article 9.2 of the Federal Law of January 12, 1996 N 7-FZ "On non-profit organizations"(Collected Legislation of the Russian Federation, 1996, N 3, Art. 145; 2010, N 19, Art. 2291) powers, respectively federal body state authority (state body), the executive body of state power of the constituent entity of the Russian Federation, the local self-government body for the fulfillment of public obligations to individual payable in cash.
3. To put into effect this Order, starting with the financial statements for 2011.
Deputy Minister of Finance
Russian Federation
T.G. NESTERENKO
APPROVED
by order of the Ministry
Finance of the Russian Federation
dated March 25, 2011 N 33n
1. State (municipal) autonomous institutions, state (municipal) budgetary institutions, in respect of which, in accordance with the provisions of parts and article 33 of the Federal Law of May 8, 2010 N 83-FZ "On Amendments to Certain Legislative Acts of the Russian Federation in connection with the improvement of the legal status of state (municipal) institutions "by state authorities (state bodies), local authorities decided to provide them with subsidies from the relevant budget in accordance with clause 1 of Article 78.1 of the Budget Code of the Russian Federation (hereinafter, for the purposes of this Instruction - institutions ) draw up and submit annual, quarterly financial statements according to the forms in accordance with the appendix to this Instruction (hereinafter, for the purposes of this Instruction - financial statements).
2. Accounting statements are prepared by institutions for the following dates: quarterly - as of April 1, July 1 and October 1 of the current year, annual - as of January 1 of the year following the reporting one.
For newly created institutions, the first reporting year is the period from the date of their registration in accordance with the procedure established by the legislation of the Russian Federation to December 31 of the year of their establishment.
For a state (municipal) budgetary, autonomous institution established within fiscal year, by changing the type of state (municipal) institution, the first reporting year for which financial statements are generated in accordance with these Instructions is the period from the moment the type was changed to December 31 of the year of its creation.
For a state (municipal) budgetary, autonomous institution in respect of which a decision was made during the financial year to change its type in order to create a state (municipal) state institution, the reporting year for which financial statements are generated in accordance with these Instructions is considered to be the period from the beginning of the financial year in which the specified decision is made (from the date of registration in accordance with the procedure established by the legislation of the Russian Federation when creating a state (municipal) budgetary, autonomous institution; from the moment of creating a state (municipal) budgetary, autonomous institution by changing its type) and until the moment of change type of state (municipal) budgetary, autonomous institution to a state-owned institution.
Quarterly reporting is interim and is compiled on an accrual basis from the beginning of the current financial year.
4. Accounting statements are compiled on an accrual basis from the beginning of the year in rubles with an accuracy of the second decimal place after the decimal point.
5. Accounting statements are signed by the head and chief accountant of the institution. Forms of financial statements containing planned (forecast) and analytical indicators are also signed by the head of the financial and economic service (if any in the structure of the institution).
In case of transfer by the head of the institution in accordance with the legislation of the Russian Federation, accounting and drawing up reports on its basis under an agreement (agreement) with another state (municipal) institution, organization (hereinafter referred to as the centralized accounting department), financial statements are compiled and submitted by the centralized accounting department on behalf of the institution in the manner prescribed by this Instruction. The financial statements prepared by the centralized accounting department are signed by the head of the institution that transferred the accounting, the head and specialist accountant of the centralized accounting department that maintains accounting.
The presentation by the centralized accounting department of the financial statements of the institution in respect of which the centralized accounting department maintains accounting records to users of the accounting statements is carried out in agreement with the head of the specified institution.
6. Financial statements are submitted by the institution to the public authority ( government agency), a local government body exercising the functions and powers of the founder (hereinafter referred to as the founder) in relation to the institution, on paper and (or) in the form of an electronic document, with presentation on electronic media or by transmission via telecommunication channels within the time limits established by the founder.
The founder, when determining the procedure for the provision of financial statements by an institution in the form of an electronic document on electronic media or by transmission via telecommunication channels, provides for mandatory requirements for the formats and methods for transmitting financial statements in in electronic format of the budget approved by the financial authority of the public legal entity from whose budget the institution receives a subsidy (hereinafter referred to as the relevant financial authority), as well as provisions on mandatory information security.
Financial statements on paper are submitted on behalf of the institution by the chief accountant of the institution or by the person responsible in the institution (in the centralized accounting department) for accounting, compiling and submitting financial statements, in bound and numbered form with a table of contents and cover letter.
The founder, other user of financial statements in accordance with Article 15 of the Federal Law of November 21, 1996 N 129-FZ "On Accounting" is not entitled to refuse the institution to accept its financial statements and, at the request of the representative of the institution, on the cover letter provided for in paragraph three of this item, as well as in the upper left corner title page The balance sheet of a state (municipal) institution (Separation (liquidation) balance sheet of a state (municipal) institution) puts a mark on the receipt of the financial statements of the institution, containing the date of receipt, position, signature (with decoding) of the responsible executor of the founder. If an institution submits financial statements via telecommunication channels, a notification of receipt of financial statements is sent to the institution in the form of an electronic document.
The date of presentation of financial statements is the date of its sending via telecommunication channels or the date of actual transfer by ownership.
In the event that the date of submission of the financial statements of the institution, established by the founder, coincides with a holiday (day off), the financial statements shall be submitted by the institution no later than the first business day following the established day of submission.
7. An autonomous institution shall submit to the founder a quarterly Report on the implementation of the plan of its financial and economic activity and annual financial statements after consideration of the statements by the Supervisory Board of the Autonomous Institution.
8. The relevant financial body, the founder has the right to establish additional forms and the procedure for their preparation and submission for submission as part of the quarterly and annual financial statements.
9. Financial statements are compiled on the basis of the data of the General Ledger and other accounting registers established by the legislation of the Russian Federation for institutions, with the obligatory reconciliation of turnovers and balances in analytical accounting registers with turnovers and balances in synthetic accounting registers.
The data reflected in the annual financial statements of the institution must be confirmed by the results of the inventory of assets and liabilities carried out by the institution.
10. In the event that all the indicators provided for by the form of financial statements approved by this Instruction do not have a numerical value, such a form of reporting is not prepared and as part of the financial statements for reporting period does not appear.
Provided that the accounting indicator has a negative value, such an indicator is reflected in the financial statements of the institution in a negative value - with a minus sign in the cases provided for by this Instruction.
11. In case of detection of errors made by the institution in the preparation of financial statements, both by the institution itself and the founder in the course of their verification of the submitted financial statements for compliance with the requirements for their preparation and presentation established by this Instruction and legal act approving, in accordance with paragraph 8 of this Instruction, additional forms (hereinafter for the purposes of this Instruction - a desk audit of financial statements), another body that carries out financial control, the institution, in agreement with the founder, submits financial statements containing corrections.
The financial statements containing corrections for identified errors are submitted to the founder (other users of the financial statements) with a cover letter containing a list of the changes made, and in case of corrections of errors identified by the founder based on the results desk audit financial statements - with a copy of the notice of the identified inconsistency in the financial statements sent by the founder based on the results of a desk audit of the financial statements). The specified reporting is submitted by the institution in the manner prescribed by paragraphs 5 - 7 of this Instruction.
In the event that an institution submits financial statements formed on paper, the founder’s mark on its acceptance based on the results of a desk audit of accounting statements is affixed in the upper left corner of the title page of the Balance Sheet of a state (municipal) institution (Separation (liquidation) balance sheet of a state (municipal) institution), on a cover letter (according to quarterly reporting) indicating the date of acceptance, position and signature (with a transcript) of the responsible executor of the founder.
In the event that an institution submits financial statements via telecommunication channels, a notice of acceptance of financial statements by the founder is sent to the institution in the form of an electronic document.
12. The following forms of reports are included in the financial statements:
Balance sheet of a state (municipal) institution (f. 0503730);
Report on the implementation by the institution of the plan of its financial and economic activities (f. 0503737);
Explanatory note to the balance sheet of the institution (f. 0503760);
II. The procedure for compiling financial statements by an institution Balance sheet of a state (municipal) institution (f. 0503730)13. The balance sheet of a state (municipal) institution (f. 0503730) (hereinafter for the purposes of this Instruction - the Balance (f. 0503730) is formed by the institution (its separate structural divisions(branches) that carry out accounting (hereinafter for the purposes of this Instruction - a separate division) as of January 1 of the year following the reporting one.
14. The indicators are reflected in the Balance Sheet (f. 0503730) in the context of:
species financial support(activities) of the institution:
Subsidies for other purposes and budget investments (hereinafter, for the purposes of preparing financial statements - activities with earmarked funds) (columns 3, 7);
Subsidies for the implementation of the state (municipal) task, own income of the institution, funds for the mandatory health insurance(hereinafter, for the purpose of compiling financial statements - activities for the provision of services (works) (columns 4, 8);
Funds in temporary disposal (columns 5, 9);
indicators at the beginning of the year (columns 3, 4, 5), at the end of the reporting period (columns 7, 8, 9), and total indicators at the beginning and end of the reporting period (columns 6 (the sum of columns 3, 4, 5) and 10 ( sum column 7, 8, 9).
15. The columns "At the beginning of the year" show data on the value of assets, liabilities, financial result at the beginning of the year (opening balance sheet), which must correspond to the data in the columns "At the end of the reporting period" previous year(final balance sheet), taking into account at the beginning of the reporting year data on reorganization (if any) or changes in the type of institution in order to create a budgetary (autonomous) institution, as well as other data that changed the opening balance sheet indicators in cases established by the legislation of the Russian Federation.
16. The columns "At the end of the reporting period" show data on the value of assets and liabilities, the financial result as of January 1 of the year following the reporting one, taking into account the final turnovers on accounting accounts carried out on December 31 at the end of the financial year.
Section "Non-financial assets"17. In the section "Not financial assets" reflects the indicators of the presence of non-financial assets of the institution in the context of accounting accounts:
line 010 - account balance 010100000 "Fixed assets" (the sum of lines 011 - 014);
line 011 - account balance 010110000 "Fixed assets - not movable property institutions";
line 012 - account balance 010120000 "Fixed assets - especially valuable movable property of the institution";
Line 013 - account balance 010130000 "Fixed assets - other movable property of the institution";
line 014 - account balance 010140000 "Fixed assets - leased items";
Строка 020 - сумма остатков по соответствующим счетам аналитического учета счета 010400000 "Амортизация" (010411000, 010412000, 010413000, 010415000, 010418000, 010421000, 010422000, 010423000, 010424000, 010425000, 010426000, 010427000, 010428000, 010431000, 010432000, 010433000, 010434000, 010435000, 010436000, 010437000, 010438000, 010441000, 010442000, 010443000, 010444000, 010445000, 010446000, 010447000, 0104 lines
Line 021 - the balance of account 010410000 "Depreciation of real estate of the institution";
Line 022 - the balance of account 010420000 "Depreciation of especially valuable movable property of the institution" minus the balance of account 010429000 "Depreciation intangible assets- especially valuable movable property of the institution";
line 023 - the balance of account 010430000 "Depreciation of other movable property of the institution" minus the balance of account 010439000 "Depreciation of intangible assets - other movable property of the institution";
Line 024 - balance of account 010440000 Depreciation of leased items" minus the balance of account 010449000 "Depreciation of intangible assets - leased items";
line 030 - difference between lines 010 and 020;
line 031 - difference between lines 011 and 021;
Line 032 - difference between lines 012 and 022;
line 033 - difference between lines 013 and 023;
line 034 - difference between lines 014 and 024;
line 040 - the balance of account 010200000 "Intangible assets" (the sum of lines 041 - 043);
line 041 - the balance of account 010220000 "Intangible assets - especially valuable movable property of the institution";
line 042 - the balance of account 010230000 "Intangible assets - other movable property of the institution";
line 043 - account balance 010240000 "Intangible assets - leased items";
Line 050 - the amount of balances on the corresponding accounts of the analytical accounting of account 010400000 "Depreciation" (010429000, 010439000, 010449000) (the sum of lines 051 - 053);
line 051 - the balance of account 010429000 "Amortization of intangible assets - especially valuable movable property of the institution";
line 052 - the balance of account 010439000 "Amortization of intangible assets - other movable property of the institution";
line 053 - account balance 010449000 "Amortization of intangible assets - leased items";
Line 060 - difference between lines 040 and 050;
line 061 - difference between lines 041 and 051;
line 062 - difference between lines 042 and 052;
line 063 - difference between lines 043 and 053;
Line 070 - account balance 010300000 "Non-produced assets";
line 080 - account balance 010500000 "Inventories";
line 081 - the balance of account 010520000 "Inventory - especially valuable movable property of the institution";
line 090 - the balance of account 010600000 "Investments in non-financial assets (the sum of lines 091 - 094);
line 091 - account balance 010610000 "Investments in real estate institutions";
Line 092 - the balance of account 010620000 "Investments in especially valuable movable property of the institution";
Line 093 - the balance of account 010630000 "Investments in other movable property of the institution";
line 094 - the balance of account 010640000 "Investments in leasing objects";
line 100 - account balance 010700000 "Non-financial assets in transit" (the sum of lines 101 - 104);
line 101 - the balance of account 010710000 "Real estate of the institution in transit";
line 102 - the balance of account 010720000 "Especially valuable movable property of the institution in transit";
Line 103 - the balance of account 010730000 "Other movable property of the institution in transit";
line 104 - account balance 010740000 "Leased items in transit";
Line 140 - account balance 010900000 "Production costs finished products, performance of works, services";
line 150 - the sum of lines 030, 060, 070, 080, 090, 100, 140.
Lines 010, 011 - 014, 020, 021 - 024, 040, 041 - 043, 050, 051 - 053, 081 are not included in the balance currency.
Lines 010 - 150 in columns 5, 9 are not filled.
Section "Financial assets"18. The "Financial assets" section reflects the indicators of the presence of financial assets in the context of accounting accounts:
Line 170 - the balance of account 020100000 "Cash of the institution" (the sum of lines 171 - 179);
Line 171 - the balance of account 020111000 "Cash funds of the institution on personal accounts with the treasury body";
line 172 - the balance of account 020113000 "Funds of the institution in the treasury body on the way";
line 173 - the balance of account 020121000 "Institution's funds on accounts with a credit institution". Line 173 is not filled in by state (municipal) budgetary institutions;
line 174 - the balance of account 020123000 "Funds of an institution in a credit institution in transit";
Line 175 - the balance of account 020126000 "Letters of credit on the accounts of an institution with a credit institution";
Line 176 - account balance 020127000 "Cash of the institution in foreign currency on accounts with a credit institution;
line 177 - account balance 020134000 "Cashier";
line 178 - account balance 020135000 "Money documents";
line 179 - the balance of account 020122000 "Institutional funds placed on deposits with a credit institution". Line 179 is not filled in by state (municipal) budgetary institutions;
Line 210 - account balance 020400000 "Financial investments" (the sum of lines 211-213);
line 211 - the balance of account 020420000 "Securities other than shares";
Line 212 - the balance of account 020430000 "Shares and other forms of participation in capital";
line 213 - account balance 020450000 "Other financial assets";
line 230 - balance of account 020500000 "Calculations on income", the credit balance of the account is reflected with a minus sign;
line 260 - the balance of account 020600000 "Settlements on issued advances";
line 290 - the balance of account 020700000 "Settlements on credits, loans (loans)" (the sum of lines 291 - 292);
Line 291 - the balance of account 020710000 "Settlements on granted credits, loans (loans)";
Line 292 - the balance of account 020720000 "Settlements in the framework of targeted foreign loans (borrowings)";
line 310 - the balance of account 020800000 "Settlements with accountable persons", the credit balance of the account is reflected with a minus sign;
line 320 - the balance of account 020900000 "Settlements for damage to property";
line 330 - account balance 021000000 "Other settlements with debtors" (the sum of lines 331, 333, 335, 336);
Line 331 - account balance 021001000 "VAT settlements on purchased material values, works, services";
Line 333 - account balance 021003000 "Cash settlements with the financial authority";
line 335 - account balance 021005000 "Settlements with other debtors";
line 336 - the balance of account 021006000 "Settlements with the founder", the credit balance of the account is reflected with a minus sign;
line 370 - account balance 021500000 "Investments in financial assets" (the sum of lines 371 - 373);
line 371 - the balance of account 021520000 "Investments in securities other than shares";
Line 372 - the balance of account 021530000 "Investments in shares and other forms of participation in capital";
Line 373 - balance of account 021550000 "Investments in other financial assets";
line 400 - sum of lines 170, 210, 230, 260, 290, 310, 320, 330, 370.
Lines 175, 178, 179, 210 - 373 in columns 5, 9 are not filled.
Line 410 - the sum of lines 150, 400.
Section "Obligations"19. The "Liabilities" section reflects the indicators of availability accounts payable institutions in the context of accounting accounts:
Line 470 - the balance of account 030100000 "Settlements with creditors on debt obligations" (the sum of lines 471, 472, 474);
Line 471 - the balance of account 030110000 "Settlements on debt obligations in rubles";
line 472 - the balance of account 030120000 "Settlements on debt obligations on targeted foreign credits (borrowings)";
line 474 - account balance 030140000 "Settlements on debt obligations in foreign currency";
line 490 - the balance of account 030200000 "Settlements on assumed obligations";
line 510 - the balance of account 030300000 "Settlements for payments to budgets" (the sum of lines 511 - 515);
Line 511 - the balance of account 030301000 "Calculations for personal income tax";
Line 512 - the amount of balances on accounts 030302000 "Calculations for insurance premiums for mandatory social insurance in case of temporary disability and in connection with motherhood", 030306000 "Calculations on insurance premiums for compulsory social insurance against industrial accidents and occupational diseases". The debit balance of the accounts is reflected with a minus sign;
Line 513 - the balance of account 030303000 "Calculations on corporate income tax", the debit balance of the account is reflected with a minus sign;
line 514 - the balance of account 030304000 "Value Added Tax Calculations", the debit balance of the account is reflected with a minus sign;
Line 515 - the amount of balances on accounts 030305000 "Calculations on other payments to the budget", 030312000 "Calculations on corporate property tax", 030313000 "Calculations on land tax". The debit balance of accounts is reflected with a minus sign;
line 516 - the amount of balances on accounts 030307000 "Calculations on insurance premiums for compulsory health insurance to the Federal Compulsory Health Insurance Fund", 030308000 "Calculations on insurance premiums for compulsory health insurance to the Territorial Compulsory Medical Insurance Fund", 030309000 "Calculations for additional insurance premiums for pension insurance", 030310000 "Calculations on insurance premiums for compulsory pension insurance for the payment of the insurance part of the labor pension", 030311000 "Calculations for insurance premiums for compulsory pension insurance for the payment of the funded part of the labor pension". The debit balance of the accounts is reflected with a "minus" sign;
line 530 - the balance of account 030400000 "Other settlements with creditors" (the sum of lines 531 - 534, 536), the debit balance of the account is reflected with a minus sign;
Line 531 - the balance of account 030401000 "Settlements on funds received under temporary disposal";
line 532 - account balance 030402000 "Settlements with depositors";
Line 533 - the balance of account 030403000 "Calculations on deductions from wage payments";
line 534 - the balance of account 030404000 "Internal settlements", the debit balance of the account is reflected with a minus sign;
line 536 - the balance of account 030406000 "Settlements with other creditors", the debit balance of the account is reflected with a minus sign;
line 600 is the sum of lines 470, 490, 510, 530.
Lines 470 - 516, 532, 533, 534 in columns 5, 9 are not filled.
Section "Financial result"20. In the section " Financial results" reflects the indicators of the financial result of the institution's activities, formed on the accounts of accounting:
line 620 - the balance of account 040100000 "Financial result of an economic entity" (the sum of lines 623 - 625), the debit balance of the account is reflected with a minus sign;
line 623 - the balance of account 040130000 "Financial result of the previous reporting periods", the debit balance of the account is reflected with a minus sign;
Line 624 - the balance of account 040140000 "Deferred income";
line 625 - the balance of account 040150000 "Deferred expenses", the debit balance of the account is reflected with a minus sign.
Lines 620 - 625 in columns 5, 9 are not filled.
Line 900 is the sum of lines 600, 620.
Certificate of availability of property and liabilities on off-balance accounts21. Certificate of the presence of property and liabilities on off-balance accounts (hereinafter for the purposes of this Instruction - the Certificate in the Balance Sheet (f. 0503730) is formed on the basis of indicators for accounting for property and liabilities reflected in the following off-balance accounts:
Account 01 "Property received for use" (line 010) - in the context of real estate, including non-produced assets ( land in use), and movable property, with a grouping by type of material assets, approved by the institution as part of the formation accounting policy taking into account the requirements of the founder to disclose information in the financial statements of the institution on the composition of property, settlements and liabilities (hereinafter, for the purposes of this Instruction - the requirements of the founder for analytics) (lines 011 - 015);
Account 02 "Tangible assets accepted for storage" (line 020) - with a grouping by type of material assets approved by the institution as part of the formation of an accounting policy, taking into account the requirements of the founder's requirements for analytics (lines 021 - 029);
account 03 "Forms of strict reporting" (line code 030) - with a grouping by type of forms approved by the institution as part of the formation of an accounting policy, taking into account the requirements of the founder for analytics (lines 031 - 039);
Account 04 "Written-off debt of insolvent debtors" (lines 040) - in the context of debtors, for major transactions concluded by the institution, transactions with dependence, other grouping by type accounts receivable(on income (their types), expenses (their types), approved by the institution as part of the formation of an accounting policy, taking into account the requirements of the founder for analytics (lines 041 - 049);
account 05 "Tangible assets paid for through centralized supply" (line 050) - by types of non-financial assets: fixed assets (by property groups: especially valuable movable property, other movable property), inventories (by property groups: especially valuable movable property , other movable property) (lines 051 - 059);
account 06 "Debts of pupils and students for unreturned material assets" (line 060);
Account 07 "Current awards, prizes, cups and valuable gifts, souvenirs" (line 070) - separately for property included in the conditional assessment and for the cost of acquisition (lines 071, 072);
account 08 "Unpaid vouchers" (line 080);
account 09 "Spare parts for vehicles issued to replace worn ones" (line 090);
account 10 "Security for the fulfillment of obligations" (line 100) - in the context of types of security (deposit, pledge, bank guarantee, guarantee, other security) (lines 101 - 105);
Account 12 "Special equipment for performing research work under contracts with customers" (line 120);
account 13 "Experimental devices" (line 130);
Score 15" Settlement documents not paid on time due to lack of funds on the account of the state (municipal) institution" (line 150);
account 16 "Overpayment of pensions and benefits due to incorrect application of legislation on pensions and benefits, counting errors" (line code 160);
account 17 "Receipts Money to the accounts of the institution" (line 170) - in the context of total amounts for income, other income - sources of financing the deficit of funds (lines 171, 173, respectively), as well as expenses, other payments for the return of sources of financing the deficit of funds of the institution (including according to calculations between an institution and a separate subdivision created by it, or between separate subdivisions) (lines 172, 173, respectively);
account 18 "Withdrawals of funds from the accounts of the institution" (line 180) - in the context of the total amounts for expenses and payments by sources of financing the deficit of the institution's funds (lines 181, 182, respectively);
account 20 "Debt written off, unclaimed by creditors" (line 200) - in the context of creditors, for major transactions concluded by the institution, transactions in which there is an interest (hereinafter, for the purposes of this Instruction - transactions with interest), another grouping by type of accounts payable ( its terms), approved by the institution as part of the formation of an accounting policy, taking into account the requirements of the founder for analytics (lines 201 - 209);
account 21 "Fixed assets worth up to 3000 rubles inclusive in operation" (line 210) - in the context of groups of fixed assets: especially valuable movable property, other movable property, other grouping by type of fixed assets, approved by the institution as part of the formation of an accounting policy, taking into account the requirements analytics founder (lines 211 - 219);
Account 22 "Tangible assets received through centralized supply" (line 230) - broken down by types of non-financial assets: fixed assets (by property groups: especially valuable movable property, other movable property), inventories (by property groups: especially valuable movable property , other movable property) (lines 221 - 229);
account 23 "Periodical publications for use" (line 230);
Account 24 "Property transferred for trust management" (line code 240) - in the context of non-financial assets: fixed assets (by groups of property: real estate, especially valuable movable property, other movable property), intangible assets (by groups of property: especially valuable movable property, other movable property); inventories (by groups of property: particularly valuable movable property, other movable property) and financial assets (by type of assets) (lines 241 - 249);
account 25 "Property transferred for paid use (lease)" (line 250) - broken down by types and groups of non-financial assets (real estate, especially valuable movable property, other movable property), another grouping approved by the institution as part of the formation of an accounting policy with taking into account the requirements of the founder for analytics (lines 251 - 259);
account 26 "Property transferred to free use"(line 260) - in the context of types and groups of non-financial assets (real estate, especially valuable movable property, other movable property), another grouping approved by the institution as part of the formation of an accounting policy, taking into account the requirements of the founder for analytics (lines 261 - 269).
The indicators are reflected in the Certificate as part of the Balance Sheet (f. 0503730) in the context of activities for the provision of services (works) (columns 4, 7), activities with earmarked funds (columns 5, 8) and the final indicator at the beginning of the year and the end of the reporting period (columns 6, 9, respectively).
The list of additional analytical indicators for the lines "including:" is established by the institution as part of the formation of an accounting policy, taking into account the founder's requirements for analytics.
22. An institution that has separate subdivisions under its control (hereinafter referred to as the head institution) draws up a consolidated Balance Sheet (f. 0503730) on the basis of the Balances (f. 0503730) compiled and submitted by separate subdivisions, by summing the indicators of the same name by lines and columns of reports.
Certificate of consolidated settlements of the institution (f. 0503725)23. Certificate on the consolidated settlements of the institution (f. 0503725) (hereinafter for the purposes of this Instruction - the Certificate (f. 0503725) is formed by the head institution and its separate divisions to determine interrelated indicators that are subject to exclusion when the head institution forms consolidated forms of financial statements and is submitted to following reporting dates:
As of April 1, July 1 and October 1 of the current year - in terms of determining interrelated indicators for monetary settlements and non-monetary settlements in terms of non-cash transactions for the implementation of the financial and economic activity plan (estimated income and expenses) of the institution;
to another reporting date established by the parent institution, the founder.
The certificate (f. 0503725) is compiled on an accrual basis from the beginning of the financial year based on the data reflected as of the reporting date:
On the relevant accounts of account 030404000 "Internal settlements" for the consolidation of internal settlements between the head office and separate divisions;
on accounts 040120241 "Expenses on gratuitous transfers to state and municipal organizations", 040110180 "Other income" for the consolidation of settlements on the gratuitous transfer (receipt) of financial, non-financial assets and liabilities between the parent institution and its subordinate separate subdivisions (branches) having the status legal entity, including centralized procurement, centralization and distribution of funds.
The certificate (f. 0503725) is compiled separately for each account code listed in this paragraph.
24. Certificate (f. 0503725) is compiled separately by type of financial security: own income institutions (type code - 2), subsidy for the implementation of the state (municipal) task (type code - 4), subsidies for other purposes (type code - 5), budget investments (type code - 6), funds for compulsory health insurance (code species - 7).
25. Reference indicators (f. 0503725) as of January 1 of the year following the reporting one are reflected without taking into account the result of final operations to close accounts at the end of the financial year, carried out on December 31 of the reporting financial year.
26. In the Certificate (f. 0503725) under the account code 030404000 "Intradepartmental Settlements" (hereinafter for the purposes of this Instruction - the Certificate (f. 0503725 under the account code 030404000), the head institution (separate subdivision) reflects:
In column 2 - the code of the institution (separate subdivision) assigned by the head institution in order to systematize the workflow, financial (accounting) information (hereinafter, for the purposes of this Instruction - the code according to the list of separate subdivisions);
in column 3 - the number of the corresponding account of the analytical accounting of account 030404000 "Intradepartmental settlements", which reflects settlements with the counterparty;
On the line "Total":
columns 2, 3, 6 are not filled in;
in columns 4, 5 - the total amount of settlements with counterparties, respectively, in debit (credit);
on the line "including by account number":
column 2, 6 is not completed;
column 3 indicates the number of the corresponding account of analytical accounting of account 030404000 "Internal settlements", containing in the appropriate categories the numbers of the accounting account: code of the type of financial support (activity), analytical codes of the type of receipts (disposals);
In columns 4, 5 - the total amount of settlements with counterparties on debit (credit) in the context of the account numbers indicated in column 3;
In columns 4, 5 - the total amount of settlements with counterparties on operations with cash (hereinafter - cash settlements) by debit (credit) in the context of the account numbers indicated in column 3 and summarized by the numbers of corresponding accounts indicated in column 6;
in column 6 - the number of the corresponding accounting account;
in column 2 - code according to the list of separate divisions;
column 3 indicates the number of the corresponding account 030404000 "Intradepartmental settlements";
In columns 4, 5 - the total amount of settlements with counterparties on transactions not related to cash (hereinafter referred to as non-monetary settlements) by debit (credit) in the context of the account numbers indicated in column 3 and summarized by the numbers of the corresponding accounts indicated in column 6;
27. In the Certificate on consolidated settlements (f. 0503725) under the account code 040120241 "Expenses on gratuitous transfers to state and municipal organizations" (hereinafter for the purposes of this Instruction - the Certificate (f. 0503725 according to the KOSGU code 241), the parent institution (separate subdivision) reflects :
In column 1 - the name of the counterparty for the reflected settlements;
in column 3 - the number of the corresponding account 040120241 "Expenses on gratuitous transfers to state and municipal organizations", which reflects settlements with the counterparty;
in columns 4, 5 - the amount of settlements with the counterparty, respectively, in debit (credit);
in column 6 - the number of the corresponding accounting account;
The lines "Total", "including by account number", "monetary settlements", "non-monetary settlements" are formed in the following order:
On the line "Total":
columns 2, 3, 5, 6 are not filled in;
column 4 reflects the total amount of calculations;
in column 4 - the total amount of settlements with counterparties in the context of the account numbers indicated in column 3;
columns 5, 6 are not filled;
On the line "cash settlements" in the context of counterparties participating in settlements (codes according to the list of separate divisions indicated in column 2):
column 3 shall reflect account number 040120241 "Expenses on gratuitous transfers to state and municipal organizations";
in column 4 - the total amount of cash settlements with counterparties in the context of the account numbers indicated in column 3 and summarized by the numbers of the corresponding accounts indicated in column 6;
column 5 is not completed;
In column 6 - the number of the corresponding accounting account;
On the line "non-monetary settlements" in the context of counterparties participating in settlements (codes according to the list of separate divisions indicated in column 2):
column 3 shall reflect account number 040120241 "Expenses on gratuitous transfers to state and municipal organizations";
in column 4 - the total amount of non-monetary settlements with counterparties in the context of the account numbers indicated in column 3 and summarized by the numbers of the corresponding accounts indicated in column 6;
line 5 is not filled;
In column 6 - the number of the corresponding accounting account.
When forming the indicators of column 4 on the lines "Total", "including by the number (code) of the account", "monetary settlements", "non-monetary settlements", the sum of the indicators of credit settlements (column 5) is reflected in a negative value.
28. In the Certificate (f. 0503725) under the account code 040110180 "Other income" (hereinafter for the purposes of this Instruction - the Certificate (f. 0503725 under the KOSGU code 180), the parent institution (separate subdivision) reflects:
in column 1 - the name of the counterparty for the reflected settlements;
In column 2 - codes according to the list of separate divisions;
in column 3 - the number of the corresponding account 040110180 "Other income", which reflects settlements with the counterparty;
In columns 4, 5 - the amount of settlements with the counterparty, respectively, in debit (credit);
in column 6 - the number of the corresponding accounting account.
The lines "Total", "including by account number", "monetary settlements", "non-monetary settlements" are formed in the following order:
on the line "Total":
columns 2, 3, 4, 6 are not filled in;
column 5 reflects the total amount of calculations;
On the line "including by account number" in the context of counterparties involved in settlements (codes according to the list of separate divisions indicated in column 2):
In column 5 - the total amount of settlements with counterparties in the context of the account numbers indicated in column 3;
columns 4, 6 are not filled;
on the line "cash settlements" in the context of counterparties participating in settlements (codes according to the list of separate divisions indicated in column 2):
column 3 shall reflect the account number 040110180 "Other income";
column 4 is not completed;
In column 5 - the total amount of cash settlements with counterparties in the context of the account numbers indicated in column 3 and summarized by the numbers of corresponding accounts indicated in column 6;
in column 6 - the number of the corresponding accounting account;
On the line "non-monetary settlements" in the context of counterparties participating in settlements (codes according to the list of separate divisions indicated in column 2):
column 3 shall reflect the account number 040110180 "Other income";
column 4 is not completed;
in column 5 - the total amount of non-cash settlements with counterparties in the context of the account numbers indicated in column 3 and summarized by the numbers of the corresponding accounts indicated in column 6;
in column 6 - the number of the corresponding accounting account.
When forming the indicators of column 5 on the lines "Total", "including by the number (code) of the account", "monetary settlements", "non-monetary settlements", the sum of the indicators of debit settlements (column 4) is reflected in a negative value.
29. The head office draws up a summary Statement (f. 0503725, account code 030404000) on the basis of the Certificates (f. 0503725, account code 030404000) submitted by separate subdivisions by summing the indicators of the same name by lines and columns of the report.
In the consolidated Certificate (f. 0503725 for account code 030404000) compiled by the parent institution, the total amounts of debit and credit turnovers for account number 030404000 "Intradepartmental settlements" reflected in columns 4, 5 must be equal to each other, respectively, for each final line of the report: "Total", "including by account number", "monetary settlements", "non-monetary settlements".
30. The head office draws up consolidated Certificates (f. 0503725 for account codes 040120241, 040110180) on the basis of Certificates (f. 0503725 for account codes 040120241, 040110180) submitted by separate subdivisions that have the status of legal entities by summing the same-name indicators in rows and columns reports.
Certificate on the conclusion by the institution of accounting accounts of the reporting financial year (f. 0503710)31. A certificate on the conclusion by an institution of accounting accounts for the reporting financial year (f. 0503710) (hereinafter for the purposes of this Instruction - Certificate (f. 0503710) is formed by the institution (separate subdivision) as part of the annual reporting forms and reflects the turnover on accounting accounts subject to in accordance with the established procedure, closing at the end of the reporting financial year, in the context of activities with targeted funds and activities for the provision of services (works).
32. The institution generates a Certificate (f. 0503710) to the Balance (f. 0503730) based on the data on the relevant accounts of analytical accounting of account 030404000 "Intradepartmental settlements", 040110000 "Income of the current financial year", 040120000 "Expenses of the current financial year" in the sum of indicators , formed as of January 1 of the year following the reporting one, before the final transactions (columns 2 - 5) and in the amount of final transactions for closing accounts made on December 31, at the end of the reporting financial year (columns 6 - 13).
33. The head office generates a consolidated Certificate (f. 0503710) to the consolidated Balance Sheet (f. 0503730) on the basis of the Certificates (f. 0503710) submitted by separate subdivisions by summing the indicators of the same name reflected in columns 2 - 13 according to the corresponding numbers of accounting accounts, and the exclusion of interrelated turnovers in terms of transactions for the gratuitous transfer (receipt) of financial, non-financial assets and liabilities between the parent institution and separate divisions in the following order:
According to the corresponding numbers of accounts of analytical accounting of account 030404000 "Internal settlements" (columns (2, 7, 10), (3, 6, 11) and (4, 9, 12), (5, 8, 13) of the consolidated Certificate (f. 0503710), to the consolidated Balance Sheet (f. 0503730) based on the indicators in column 4, 5 of the References (f. 0503725 under account code 030404000) of separate divisions, respectively, for activities with targeted funds and activities for the provision of services (works);
according to account numbers 040120241 "Expenses on gratuitous transfers to state and municipal organizations" and 040110180 "Other income" (columns (2, 7, 10), (3, 6, 11) and (4, 9, 12), (5, 8 , 13) consolidated Certificate (f. 0503710), respectively) in the amount of the sum of the indicators in column 4 and 5 of the Certificates (f. 0503725 according to KOSGU codes 241, 180) of separate divisions submitted as of the reporting date.
Report on the implementation by the institution of the plan of its financial and economic activities (f. 0503737)34. The report on the implementation by the institution of the plan of its financial and economic activities (f. 0503737) (hereinafter for the purposes of this Instruction - the Report (f. 0503737) is compiled by the institution (separate subdivision) in the context of types of financial support (activity): own income of the institution (code type - 2), a subsidy for the implementation of the state (municipal) task (type code - 4), subsidies for other purposes (type code - 5), budget investments (type code - 6), funds for compulsory health insurance (type code - 7 ), as of April 1, July 1, October 1, January 1 of the year following the reporting year.
35. Indicators as of January 1 of the year following the reporting one are reflected in the Report (f. 0503737) without taking into account the result of the final operations to close accounts at the end of the financial year carried out on December 31 of the reporting financial year.
36. The Report (f. 0503737) on an accrual basis reflects the performance indicators by the institution (its separate subdivision) in the reporting period of the Plan of financial and economic activities (estimated income and expenses) for the current (reporting) financial year (hereinafter referred to as the performance indicators of the plan).
Plan performance indicators are reflected on the basis of the analytical data of the institution’s accounting in the context of analytical codes for the type of income (other receipts, including from borrowings (sources of financing the deficit of the institution’s funds) (hereinafter referred to as receipts) and expenses (other payments, including repayment of borrowings ) (hereinafter referred to as disposals), respectively, by sections of the Report (f. 0503737):
Section 1. Income of the institution;
Section 2. Expenses of the institution;
Section 3. Sources of funding for the deficit of funds of the institution.
37. In order to disclose information on the performance indicators of the plan, taking into account more detailed (expanded) analytics on receipts (retirements), approved by the Plan of financial and economic activities (estimated income and expenses) of the institution, an act of the founder, the relevant financial authority may be introduced in sections of the Report (f. 0503737) additional substrings.
38. Column 4 of the Report (f. 0503737) reflects, respectively, by sections of the report - "Income of the institution", "Expenses of the institution", "Sources of financing the deficit of funds of the institution", the amount of income planned for the current (reporting) financial year, income, expenses, receipts from borrowings and payments to repay borrowings (hereinafter referred to as receipts and payments of sources of financing the deficit of the institution's funds) approved by the Plan of financial and economic activities (estimated income and expenses) of the institution for the current (reporting) financial year, taking into account subsequent changes executed in the prescribed manner on the reporting date (hereinafter, for the purposes of this Instruction - approved planned appointments), reflected in the relevant accounts of the analytical accounting of account 050410000 "Estimated (planned) appointments of the current financial year".
Line 700, column 4 of the section "Sources of financing the deficit of the institution's funds" reflects the indicator of change in the balance of the institution's funds relative to the beginning of the reporting financial year, planned by the Plan of financial and economic activities (estimated income and expenses) of the institution: in terms of the planned change in the balance of the institution's funds, including number (increase, decrease) of funds placed by an autonomous institution on its deposit accounts:
the planned indicator for increasing the balance of the institution's funds is reflected in line 700 with a minus sign;
the planned indicator for reducing the balance of the institution's cash is reflected in line 700 with a plus sign.
Column 4 on lines 710, 720 is not filled in.
In lines 820, 821, 822, columns 4 of the section "Sources of financing the deficit of the institution's funds" reflect the planned assignment of receipts (outputs) of the institution's funds when it makes settlements between the parent institution and its separate subdivision (between separate subdivisions of one institution):
line 821 reflects the planned indicator of cash receipts, the indicator is reflected with a plus sign;
line 822 reflects the planned indicator of cash outflows, the indicator is reflected with a minus sign;
the indicator on line 820 is equal to the sum of lines 821 and 822.
In lines 830, 831, 832, columns 4 of the section "Sources of financing the deficit of the institution's funds" reflect the planned assignment of changes in calculations for raising funds of the institution from other types of financial support (activity) when fulfilling obligations (monetary obligations) within the balance of the institution's own funds:
line 831 reflects the planned increase in settlements for attracting balances of funds, the indicator is reflected with a plus sign;
line 832 reflects the planned reduction in settlements for attracting balances of funds, the indicator is reflected with a minus sign;
the indicator for line 830 is equal to the sum of lines 831 and 832.
39. In column 10 "Planned appointments not fulfilled" as of the reporting date, the difference is reflected, respectively, by sections of the report - "Income of the institution", "Expenses of the institution", "Sources of financing the deficit of funds of the institution" between column 4 and column 9.
For lines that do not contain data in column 4, column 10 is not filled in.
The indicator of column 10 in lines 010, 200, 520, 620 is determined as the sum of unfulfilled assignments for the section (for a group of lines).
Column 10 on lines 710, 720, 731, 732 is not filled in.
40. Line 450 of the report shall reflect the difference between line 010 of the section "Income of the institution" and line 200 of the section "Expenses of the institution", respectively, in columns 4, 5, 6, 7, 8, 9.
Column 10 on line 450 is not filled in.
41. Line 500 of the report shall reflect the sum of lines 520, 620,700, 730, 820, 830, respectively, in columns 4, 5, 6, 7, 8, 9.
The indicators on line 500 of the section "Sources of financing the deficit of funds of the institution" in columns 4, 5, 6, 7, 8, 9 should be equal to the indicators reflected on line 450 in columns 4, 5, 6, 7, 8, 9 of the section "Expenses institutions" respectively with the opposite sign.
42. In the section "Income of the institution" shall be reflected:
Data on cash receipts of income (including their returns), executed: through personal accounts opened for the institution in the body that carries out cash service- column 5; through accounts in rubles and foreign currency opened in credit institutions institution in accordance with the legislation of the Russian Federation (hereinafter - bank accounts) - column 6; through the cash desk of the institution - column 7;
data on the execution of planned appointments on the income of the institution without cash flow (hereinafter referred to as non-cash transactions) - column 8;
In column 5 - on the basis of analytical data on the types of income reflected on off-balance accounts 17 "Receipts of funds to the accounts of the institution" opened to accounts 020111000 "Cash of the institution on personal accounts in the treasury" and 020113000 "Cash of the institution in the treasury on the way", as well as data on the execution of returns of excessively received income by the institution, executed at the expense of other financial source, attracted within the limits of the balance of funds on the personal account of the institution, reflected in the correspondence with the debit of account 030406000 "Settlements with other creditors". At the same time, operations for crediting to the personal accounts of institutions of cash received by the cash desk of the institution in the form of income are not included in column 5;
In column 6 - on the basis of analytical data by type of income reflected in off-balance accounts 17 "Receipts of funds to the accounts of the institution", opened to accounts 020121000 "Cash of the institution on accounts with a credit institution" (for autonomous institutions), 020123000 "Cash institutions in a credit institution on the way" and 020127000 "Funds of an institution in foreign currency on accounts with a credit institution", as well as data on the execution of returns of excessively received income by the institution executed from another financial source attracted within the balance of funds on the bank account of the institution reflected in correspondence with the debit of account 030406000 "Settlements with other creditors". At the same time, operations of autonomous institutions to credit bank accounts with cash (in rubles) received by the cash desk of the institution in the form of income are not included in column 6;
In column 7 - on the basis of analytical data on the types of income received in the reporting period at the cash desk of the institution and reflected on account 020134000 "Cashier", as well as data on the execution of returns of excessively received income by the institution, executed at the expense of another financial source attracted within the balance of the institution's cash on hand reflected in correspondence with the debit of account 030406000 "Settlements with other creditors";
in column 8 - on the basis of data on the relevant accounts of analytical accounting, reflecting non-cash transactions on the income of the institution, in the context of the types of income provided for by planned appointments for the current (reporting) financial year.
43. In the section "Expenses of the institution" shall be reflected:
Data on the payment of expenses (taking into account their recovery), executed: through personal accounts opened for the institution in the body providing cash services - column 5; through accounts in rubles and foreign currency opened with credit institutions for an institution in accordance with the legislation of the Russian Federation - column 6; through the cash desk of the institution - column 7;
data on non-cash transactions for the execution of expenses of the institution - column 8;
The total amount of completed planned appointments for the reporting period - column 9 (the amount of columns 5, 6, 7, 8).
When forming a section of the report, the indicators are reflected:
In column 5 - on the basis of analytical data on the types of expenses reflected on off-balance accounts 18 "Withdrawal of funds from the accounts of the institution" opened to accounts 020111000 "Cash of the institution on personal accounts with the treasury", as well as data on the execution of expenses by the institution ( monetary obligations) executed at the expense of another financial source attracted within the balance of funds on the personal account of the institution, reflected in the correspondence with the debit of account 030406000 "Settlements with other creditors". At the same time, operations to receive cash from the personal accounts of institutions, for making payments on the expenses of the institution, are not included in column 5;
in column 6 - on the basis of analytical data on the types of expenses reflected on off-balance accounts 18 "Withdrawal of funds from the accounts of the institution" opened to accounts 020121000 "Cash of the institution on accounts with a credit institution" (for autonomous institutions), 020126000 "Letters of credit to accounts of an institution with a credit institution" and 020127000 "Cash of an institution in foreign currency on accounts with a credit institution", as well as data on the fulfillment by the institution of expenses (monetary obligations) executed at the expense of another financial source attracted within the balance of funds on the bank account of the institution reflected in correspondence with the debit of account 030406000 "Settlements with other creditors". At the same time, operations to receive cash from bank accounts of institutions, for making payments on the costs of the institution, are not included in column 6;
In column 7 - on the basis of analytical data on the types of payments for expenses made in the reporting period from the cash desk of the institution, and reflected on account 020134000 "Cashier", as well as data on the execution by the institution of expenses (monetary obligations) executed at the expense of another financial source, attracted within the balance of the institution's cash on hand, reflected in the correspondence with the debit of account 030406000 "Settlements with other creditors";
In column 8 - on the basis of data on the relevant accounts of analytical accounting, reflecting non-cash transactions for the expenses of the institution, in the context of the types of expenses provided for by planned assignments for the current (reporting) financial year.
44. In the section "Sources of financing the deficit of funds of the institution" shall be reflected:
data on cash receipts and disposals of sources of financing the deficit of funds of the institution, executed: through personal accounts opened for the institution in the body providing cash services - column 5; through accounts in rubles and foreign currency opened with credit institutions for an institution in accordance with the legislation of the Russian Federation - column 6; through the cash desk of the institution - column 7;
Data on non-cash transactions for the execution of receipts (payments) of sources of financing the deficit of funds of institutions - column 8;
the total amount of completed planned appointments for the reporting period - column 9 (the amount of columns 5, 6, 7, 8).
When forming lines 520, 620 of the section, the amounts are reflected:
indicators in lines 521, 523, 525, 527 621, 625 are reflected in a positive value (with a plus sign), in lines 522, 524, 526, 528, 622, 626 - with a minus sign;
In column 5 - on the basis of analytical data on the types of receipts (payments) of sources of financing the deficit of funds of the institution, reflected in off-balance accounts 17 "Receipts of funds to the accounts of the institution" and 18 "Withdrawals of funds from the accounts of the institution" opened to account 020111000 "Cash funds of the institution on personal accounts in the treasury" and 020113000 "Funds of the institution in the treasury on the way", in the positive and negative values of the indicators defined in paragraph six of this clause, as well as data on the execution by the institution of payments by sources of financing the deficit of funds of the institution, executed at the expense of another financial source, attracted within the balance of funds on the personal account of the institution, reflected in the correspondence with the debit of account 030406000 "Settlements with other creditors". At the same time, operations for crediting cash to the personal accounts of institutions from the cash desk of the institution are not included in column 5;
in column 6 - on the basis of analytical data on the types of receipts (payments) of sources of financing the deficit of the institution's funds, reflected in off-balance accounts 17 "Receipts of funds to the accounts of the institution" and 18 "Withdrawals of funds from the accounts of the institution", opened to accounts 020121000 "Cash funds of an institution on accounts with a credit institution", 020123000 "Cash of an institution with a credit institution on the way", 020126000 "Letters of credit on accounts of an institution with a credit institution", 020127000 "Cash of an institution in foreign currency on accounts with a credit institution", in positive and in the negative value of the indicators, paragraph six of this paragraph of the Instruction, as well as data on the execution by the institution of payments by sources of financing the deficit of the institution's funds, executed at the expense of another financial source, attracted within the balance of funds on the bank account of the institution, reflected in the correspondence with the debit of account 030406000 " Calculations with other creditors. At the same time, operations for crediting cash to the bank accounts of institutions from the cash desk of the institution are not included in column 6;
in column 7 - on the basis of analytical data on the types of receipts (payments) of sources of financing the deficit of funds of the institution, made in the reporting period from the cash desk of the institution, and reflected on account 020134000 "Cash", as well as data on the execution by the institution of payments by sources of financing the deficit of funds of the institution executed at the expense of another financial source, attracted within the limits of the institution's cash balance on hand, reflected in correspondence with the debit of account 030406000 "Settlements with other creditors";
in column 8 - on the basis of data on the relevant accounts of analytical accounting, reflecting non-cash transactions by sources of financing the deficit of funds of institutions, in the context of types of receipts (payments) provided for by planned assignments for the current (reporting) financial year.
Line 700 column 5, 6, 7, 9 reflects the sum of lines 710 and 720.
Line 710 is formed:
In column 5 - based on the data on receipts of funds to the personal accounts of the institution, reflected in the debit of accounts 020111000 "Cash of the institution on personal accounts in the treasury body", 020113000 "Cash of the institution in the treasury body on the way", except for data on receipts , reflected in the correspondence with the credit of account 020113000 "Funds of the institution in the treasury body in transit";
In column 6 - on the basis of data on receipts of funds to the bank accounts of the institution, reflected in the debit of accounts 020121000 "Cash of the institution on accounts with a credit institution" and 020122000 "Cash of an institution placed on deposits with a credit institution" (for an autonomous institution) , 020123000 "Funds of an institution with a credit institution on the way", 020126000 "Letters of credit on the accounts of an institution with a credit institution", 020127000 "Cash of an institution in foreign currency on accounts with a credit institution", except for data on receipts reflected in correspondence with a loan account 020113000 "Funds of the institution in the treasury body on the way";
Column 7 on the basis of data on receipts (increases) of funds to the cash desk of the institution, reflected in the debit of account 020134000 "Cashier", with the exception of data on receipts reflected in correspondence with the credit of account 020121000 "Cash funds of the institution on accounts with a credit institution" (for autonomous institution), 020123000 "Funds of an institution in a credit institution on the way", 020127000 "Funds of an institution in foreign currency on accounts with a credit institution";
Column 8 is not completed;
in column 9 - the sum of indicators on line 710 columns 5, 6, 7, 8.
Line 710 data is reflected in a negative value.
Line 720 is formed:
In column 5 - on the basis of data on payments of funds from the personal accounts of the institution, reflected in the credit of accounts 020111000 "Cash of the institution on personal accounts with the treasury" 020113000 "Cash of the institution with the treasury on the way";
in column 6 - on the basis of data on payments of funds from the personal accounts of the institution, reflected in the credit of accounts 020121000 "Cash of the institution in accounts with a credit institution", 020123000 "Cash of an institution in a credit institution in transit", 020126000 "Letters of credit on the accounts of an institution in a credit institution", 020127000 "Funds of an institution in foreign currency on accounts with a credit institution";
in column 7 - on the basis of data on payments of funds from the cash desk of the institution, reflected in the credit of account 020134000 "Cashier";
column 8 is not completed;
in column 9 - the sum of indicators on line 720 columns 5, 6, 7. 8.
Data on line 720 is reflected in a positive value.
Line 730 columns 5, 6, 7, 9 reflects the sum of lines 731 and 732 in columns 5, 6, 7, 9, respectively.
Lines 731, 732 reflect the amount of cash flows between the accounts of the institution (separate division), accounts and cash of the institution (separate division):
on line 731 - the amount of funds received in the reporting period to the account (cash) of the institution (separate subdivision). The indicator is reflected in a positive value (with a plus sign);
On line 732 - the amount of funds withdrawn in the reporting period from the account (from the cash desk) of the institution (separate subdivision). The indicator is reflected in a negative value (with a minus sign).
Column 7 on lines 731, 732 is not filled in.
Line 820 columns 5, 6, 9 reflects the sum of lines 821 and 822 in columns 5, 6, 9, respectively.
Columns 7, 8 on line 820 are not filled.
Line 821 is filled in on the basis of data on the increase in internal settlements in terms of operations on receipt of funds in settlements between the parent institution and its separate subdivision for the purposes of paying taxes and (or) centralizing funds:
In column 5 - to the personal account of the institution opened with the financial authority. The data are reflected in the debit turnovers of the corresponding accounts 020111000 "Cash of an institution on personal accounts in the treasury body", 020113000 "Cash of an institution in the treasury body on the way" in correspondence with the credit of account 030404510 "Intradepartmental settlements on a change (increase) in cash balances". The income indicator is reflected in a positive value;
in column 6 - to accounts of institutions in rubles and foreign currency opened in accordance with the legislation of the Russian Federation in credit institutions. The data are reflected in the debit turnovers of the respective accounts 020121000 "Cash of an institution on accounts with a credit institution", 020123000 "Cash of an institution with a credit institution on the way", 020127000 "Cash of an institution in foreign currency on accounts with a credit institution" in correspondence with the credit of the account 030404510 "Intradepartmental settlements on the change (increase) in cash balances". The income indicator is reflected in a positive value;
columns 7, 8 are not filled.
Line 821 of column 9 is equal to the sum of indicators for line 821 of column 5, 6, 7, 8.
Line 822 is filled in on the basis of data on the reduction of internal settlements in terms of money transfer operations as part of settlements between the parent institution and its separate subdivision for the purposes of paying taxes and (or) centralizing funds:
in column 5 - from the personal account of the institution opened with the financial authority. The data is reflected in the credit turnover of the corresponding accounts 020111000 "Cash of the institution from personal accounts in the treasury body" in correspondence with the debit of account 030404610 "Intradepartmental settlements on the change (decrease) in cash balances". The decrease in internal settlements is reflected in a negative value;
In column 6 - from the accounts of the institution in rubles and foreign currency, opened in accordance with the legislation of the Russian Federation in credit institutions. The data is reflected in the credit turnover of the respective accounts 020121000 "Cash of an institution on accounts with a credit institution", 020123000 "Cash of an institution in a credit institution on the way", 020127000 "Cash of an institution in foreign currency on accounts with a credit institution" in correspondence with the debit of the account 030404610 "Intradepartmental settlements on changes (reductions) in cash balances". The decrease in internal settlements is reflected in a negative value;
Columns 7, 8 are not filled.
Line 822 column 9 is equal to the sum of the indicators for line 822 column 5, 6, 7, 8.
Line 830 columns 5, 6, 7, 8, 9 reflects the sum of lines 831 and 832 in columns 5, 6, 7, 8, 9, respectively.
Line 831 is filled in on the basis of data on the increase in settlements in terms of operations to pay for the monetary obligations assumed by the institution (payments, returns) within the balance of the institution's funds from other sources of financial support (activity):
In column 5 - within the limits of the balance of funds on the personal account of the institution opened with the financial authority. The data are reflected in the debit turnovers of account 020111000 "Cash funds of the institution on personal accounts with the treasury", other accounts for the reduction of settlements on payments of the institution in correspondence with the credit of account 030406000 "Settlements with other creditors". The income indicator is reflected in a positive value;
In column 6 - within the limits of the balance on the institution's account in rubles and foreign currency, opened in accordance with the legislation of the Russian Federation in credit institutions. The data are reflected in the debit turnovers of the respective accounts 020121000 "Cash of an institution on accounts with a credit institution", 020127000 "Cash of an institution in foreign currency on accounts with a credit institution", other accounts for reducing settlements on payments by the institution in correspondence with the credit of account 030406000 "Settlements with other creditors. The income indicator is reflected in a positive value;
columns 7, 8 are not filled.
Line 831 of column 9 is equal to the sum of indicators for line 821 of column 5, 6, 7, 8.
Line 832 is filled in on the basis of data on the reduction of settlements in terms of operations to attract funds within the balance of funds to pay for the monetary obligations assumed by the institution of other sources of financial support (activity):
in column 5 - within the limits of the balance of the institution opened in the financial body. The data is reflected in the credit turnover of account 020111000 "Institutional funds from personal accounts in the treasury body" in correspondence with debit 030406000 "Settlements with other creditors". The calculation decrease indicator is reflected in a negative value;
In column 6 - within the limits of the balance on the accounts of the institution in rubles and foreign currency, opened in accordance with the legislation of the Russian Federation in credit institutions. The data is reflected in the credit turnover of the corresponding accounts 020121000 "Cash of an institution on accounts with a credit institution", 020127000 "Cash of an institution in foreign currency on accounts with a credit institution" in correspondence with the debit of account 030406000 "Settlements with other creditors". The calculation decrease indicator is reflected in a negative value;
Columns 7 - within the balance of funds in the cash desk of the institution. The data is reflected in the credit turnover of account 020134000 "Cashier" in correspondence with the debit of account 030406000 "Settlements with other creditors". The calculation decrease indicator is reflected in a negative value;
column 8 is not completed.
Line 832 column 9 is equal to the sum of the indicators for line 832 column 5, 6, 7, 8.
45. The head office draws up a consolidated Report (form 0503737) on the basis of the Reports (form 0503737) compiled and submitted by separate divisions, by summing the indicators of the same name in the lines and columns of the relevant sections of the report and excluding interrelated indicators based on the data in the line "cash settlements" of the Certificates (f. 0503725 by account code 030404000, 040110180, 040120241) in the following order:
by summing the indicators of the same name forming line 010 of the section "Income of the institution", line 200 of the section "Expenses of the institution" and lines 520, 700, 730, 820, 830 of the section "Sources of financing the deficit of funds of the institution" column 4 of the Reports (f. 0503737), included in the composition of the consolidated Report (f. 0503737);
By summing the indicators of the same name that form line 010 of the section "Income of the institution", line 200 of the section "Expenses of the institution" and line 520 of the section "Sources of financing the deficit of funds of the institution" columns 5, 6, 7, 8, 9 of the Reports (f. 0503737), included in the composition of the consolidated Report (f.0503737);
by summing the indicators of lines 710 and 720 of the section "Sources of financing the deficit of funds of the institution" columns 4, 5, 6, 7, 9 of the Reports (f. 0503737) included in the consolidated Report (f. 0503737);
By excluding interrelated indicators in lines 710, 821 columns 4, 9 and indicators in lines 720, 822 columns 4, 9 of the section "Sources of financing the deficit of the institution's funds" of the consolidated Report (f. 0503737), in the amount of transactions between the parent institution and its separate divisions , on the transfer (receipt) of funds for the purpose of paying taxes and (or) centralization and distribution of funds by the head office;
By excluding interrelated indicators in the amount of operations for receiving (transferring) funds within the framework of centralization and distribution of income based on the results of activities after tax, reflected in the relevant lines of the section "Income of the institution" and the section "Expenses of the institution" columns 4, 9 of the report and increase indicators ( reduction) of funds reflected in lines 710, 720 columns 4, 9 of the consolidated Report (f. 0503737).
The indicators for lines 820, 821 and 822 columns 4, 9 of the section "Sources of financing the deficit of the institution's funds" of the consolidated Report (form 0503737) must be equal to zero.
Report on commitments made by the institution (f. 0503738)46. The report on the obligations assumed by the institution (f. 0503738) (hereinafter - for the purposes of this Instruction - the Report (f. 0503738) is compiled by the institution (separate subdivision).
The report (f. 0503738) is compiled and submitted on the basis of the results of half a year, a year, as well as on another reporting date established by the founder (the relevant financial authority).
47. Indicators as of January 1 of the year following the reporting one are reflected in the Report (f. 0503738) before the final operations for closing accounts at the end of the financial year carried out on December 31 of the reporting financial year, and before the transfer of indicators for authorizing expenses generated in reporting financial year, to the corresponding accounts of the analytical accounting of account 050000000 "Authorization of expenses".
48. In the Report (f. 0503738), in the context of the types of financial support (activities) of the institution, the following are reflected:
In column 1 - the name of the expenses (payments) for which the Financial and Economic Activity Plan (estimate of income and expenses) of the institution approved for the current (reporting) financial year provides for the adoption of the institution's obligations at the expense of the appropriate type of financial support (activity);
In column 4 - the annual volumes of approved estimated assignments for expenses (payments), taking into account the changes executed in the prescribed manner as of the reporting date. The indicators are reflected on the basis of data on the relevant accounts of analytical accounting of account 050410000 "Estimated (planned) appointments of the current financial year" (050410200, 050410300, 050410500, 050410800);
in columns 5 - 11 - indicators of the volume of accepted, fulfilled and unfulfilled obligations (monetary obligations);
В графе 5 - на основании данных по соответствующим счетам аналитического учета счета 050211000 "Принятые обязательства на текущий финансовый год" (050211211 - 050211213, 050211221- 050211226, 050211241, 050211242, 050211252, 050211253, 050211262, 050211263, 050211290, 050211310 - 050211340) в the amount of credit turnover on the account and accepted and unfulfilled obligations at the beginning of the reporting period;
in column 6 - the amount of expenditure commitments accepted at the reporting date in excess of the volume of estimated appointments for expenses approved at the reporting date - the excess of the indicator in column 5 over the indicator in column 4;
В графе 7 - на основании данных по соответствующим счетам аналитического учета счета 050212000 "Принятые денежные обязательства на текущий финансовый год" (050212211 - 050212213, 050212221- 050212226, 050212241, 050212242, 050212252, 050212253, 050212262, 050212263, 050212290, 050212310 - 050212340) in the amount of the indicator on the credit of the account at the end of the reporting period;
in column 8 - the amount of monetary expenditure obligations accepted at the reporting date, in excess of the volume of estimated appointments for expenses approved at the reporting date - the excess of the indicator in column 7 over the indicator in column 4;
In column 9 - on the basis of analytical data on the fulfillment of accepted monetary obligations reflected in off-balance accounts 18 "Withdrawals of funds from the accounts of the institution", opened to accounts 020100000 "Cash of the institution" according to the turnover data on the relevant accounts for the reporting period, by types expenses (payments);
the group of columns "Unfulfilled commitments" reflects the volume of accepted expenditure obligations, monetary obligations, the fulfillment of which is provided for in the following reporting periods:
in column 10 - the difference between columns 5 and columns 9;
in column 11 - the difference between columns 7 and columns 9.
49. The head office draws up a consolidated Report (form 0503738) on the basis of the Reports (form 0503738) compiled and submitted by separate subdivisions, by summing up the indicators of the same name forming line 200 of the section "Commitments" in columns 4 - 11 of the Reports (form 0503738 ) included in the Consolidated Report (f. 0503738).
Report on the financial results of the institution (f. 0503721)50. The report on the financial performance of the institution (f. 0503721) (hereinafter for the purposes of this Instruction - the Report (f. 0503721) is compiled by the institution (separate subdivision) and contains data on the financial results of its activities in the context of analytical codes of income (receipts), expenses (payments) as of January 1 of the year following the reporting one.
51. The indicators are reflected in the report in the context of activities with targeted funds (column 4), activities for the provision of services (works) (column 5), funds in temporary disposal (column 6) and the final indicator (column 7, equal to the sum of the indicators in columns 4 , 5, 6).
52. The indicators are reflected in the report without taking into account the result of the final operations to close accounts at the end of the financial year, carried out on December 31 of the reporting financial year.
53. The Report (f. 0503721) reflects according to the relevant indicators of income, expenses, changes in assets, liabilities:
on line 010 - the sum of lines 030, 040, 050, 060, 090, 100, 110;
Column 4 on lines 030, 040, 050, 060, 062, 063, 096, 101, 104, 110 is not filled in;
column 6 on lines 010, 030, 040, 050, 060, 062, 063, 090, 091, 092, 093, 096, 099, 100, 101, 102, 103, 104, 110 is not filled in;
on line 030 column 5 - the amount according to account 040110120 "Income from property";
on line 040 column 5 - the amount of accrued income reflected on the credit of account 040110130 "Income from the provision of paid services" minus the amounts of value added tax accrued at the expense of this income (according to the debit of account 040110130);
On line 050 column 5 - the amount according to account 040110140 "Income from the amounts of forced withdrawal";
on line 060 - the sum of lines 062, 063;
on line 062 column 5 - the amount according to account 240110152 "Income from receipts from supranational organizations and governments of foreign states";
on line 063 column 5 - the amount according to account 240110153 "Income from receipts from international financial organizations";
on line 090 column 5 - the sum of lines 091, 092, 099;
On line 091 columns 4, 5 - the amount according to account 040110171 "Income from revaluation of assets";
On line 092 columns 4, 5 - the amount according to account 040110172 "Income from operations with assets", increased by the amount of corporate income tax accrued from this income;
on line 093 columns 4, 5 - the amount according to account 040110172 "Income from operations with assets", increased by the amount of corporate income tax accrued from this income in terms of operations with non-financial assets;
On line 096 column 5 - the amount according to account 040110172 "Income from operations with assets", increased by the amount of corporate income tax accrued at the expense of this income in terms of operations with financial assets;
On line 099 columns 4, 5 - the amount according to account 040110173 "Extraordinary income from operations with assets";
on line 100 columns 4, 5 - the sum of lines 101, 102, 103, 104;
on line 101 column 5 - the amount according to account 440110180 "Other income";
on line 102 column 4 - the amount according to account 540110180 "Other income";
line 102 column 5 is not filled;
on line 103 column 4 - the amount according to account 640110180 "Other income";
line 103 column 5 is not completed;
On line 104 column 5 - the amount according to account 040110180 "Other income" (240110180, 740110180);
On line 110, column 5 - the difference between credit and debit turnovers on account 240140130 "Deferred income from the provision of paid services", formed during the reporting period;
on line 150 - the sum of lines 160, 170, 190, 210, 230, 240, 260, 270, 280;
column 6 on lines 160, 161 - 163, 170, 171 - 176, 190, 191, 192, 210, 211, 212, 230, 232, 233, 240, 242, 243, 250, 260, 261, 264, 269, 290 is not filled;
on line 160 columns 4, 5 - the sum of lines 161 - 163;
On line 161 columns 4, 5 - the amount according to account 040120211 "Wage expenses";
on line 162 columns 4, 5 - the amount according to account 040120212 "Expenses on other payments";
On line 163 columns 4, 5 - the amount according to account 040120213 "Expenses for accruals on wage payments";
on line 170 columns 4, 5 - the sum of lines 171 - 176;
on line 171 columns 4, 5 - the amount according to account 040120221 "Costs for communication services";
on line 172 columns 4, 5 - the amount according to account 040120222 "Expenses for transport services";
on line 173 columns 4, 5 - the amount according to account 040120223 "Expenses for public services";
On line 174 columns 4, 5 - the amount according to account 040120224 "Costs for rent for the use of property";
On line 175 columns 4, 5 - the amount according to account 040120225 "Expenses for work, services for the maintenance of property";
on line 176 columns 4, 5 - the amount according to account 040120226 "Costs for other work, services";
on line 190 columns 4, 5 - the sum of lines 191 and 192;
on line 191 column 5 - the amount according to account 240120231 "Expenses for servicing debt obligations to residents";
on line 192 column 5 - the amount according to account 240120232 "Expenses for servicing debt obligations to non-residents";
Column 4 on lines 191, 192 is not filled in;
on line 210 - the sum of lines 211 and 212;
On line 211 columns 4, 5 - the amount according to account 040120241 "Expenses for gratuitous transfers to state and municipal organizations";
on line 212 columns 4, 5 - the amount according to account 040120242 "Expenses for gratuitous transfers to organizations, with the exception of state and municipal organizations";
on line 230 - the sum of lines 232 and 233;
on line 232 columns 4, 5 - the amount according to account 040120252 "Expenses for transfers to supranational organizations and governments of foreign states";
On line 233 columns 4, 5 - the amount according to account 040120253 "Expenses for transfers to international organizations";
On line 240 - the sum of lines 242 and 243;
on line 242 columns 4, 5 - the amount according to account 040120262 "Expenses on benefits for social assistance to the population";
on line 243 columns 4, 5 - the amount according to account 040120263 "Expenses on pensions, benefits paid by organizations in the public administration sector";
on line 250 columns 4, 5 - the amount according to account 040120290 "Other expenses";
on line 260 columns 4, 5 - the sum of lines 261, 264, 269;
On line 261 columns 4, 5 - the amount according to account 040120271 "Expenses for depreciation of fixed assets and intangible assets";
on line 264 columns 4, 5 - the amount according to account 040120272 "Expenditure of inventories";
on line 269 columns 4, 5 - the amount according to account 040120273 "Extraordinary expenses on operations with assets";
on line 290 - the amount according to account 040150000 "Deferred expenses";
on line 300 - the difference between lines 301 and 302, equal to the sum of lines 310 and 380;
On line 301 - the difference between lines 010 and 150;
on line 302 column 5 - the amount of accrued corporate income tax for the reporting period;
Line 302 column 4, 6 is not filled;
on line 310 - the sum of lines 320, 330, 350, 360, 370;
on line 320 - the difference between lines 321 and 322;
on line 321 - the amount according to the debit turnovers reflected in the corresponding analytical accounts of account 010100000 "Fixed assets", 010611000 "Investments in fixed assets - real estate of the institution", 010621000 "Investments in fixed assets - especially valuable movable property of the institution", 010631000 " Investments in fixed assets - other movable property of the institution", 010641000 "Investments in fixed assets - objects of leasing", 010711000 "Cost of fixed assets - real estate of the institution in transit", 010721000 "Cost of fixed assets - especially valuable movable property of the institution in transit", 010731000 "Cost of fixed assets - other movable property of an institution in transit", 010741000 "Cost of fixed assets - leased items in transit", except for turnovers on internal transfer (acceptance of an object for accounting in the cost of investments made);
On line 322 - the amount according to the credit turnover reflected in the relevant analytical accounts of account 010100000 "Fixed assets", 010611000 "Investments in fixed assets - real estate of the institution", 010621000 "Investments in fixed assets - especially valuable movable property of the institution", 010631000 " Investments in fixed assets - other movable property of the institution", 010641000 "Investments in fixed assets - objects of leasing", 010711000 "Cost of fixed assets - real estate of the institution in transit", 010721000 "Cost of fixed assets - especially valuable movable property of the institution in transit", 010731000 "Cost of fixed assets - other movable property of an institution in transit", 010741000 "Cost of fixed assets - leasing items in transit", except for turnovers on internal transfer (acceptance of an object for accounting in the cost of investments made), minus debit turnovers for the relevant analytical accounts of account 010400000 "Depreciation" (010411000, 0 10412000, 010415000, 010418000, 010421000 - 010428410, 010431000 - 010438000, 010441410 - 010448410);
on line 330 - the difference between lines 331 and 332;
On line 331 - the amount according to the debit turnovers reflected on accounts 010220000 "Intangible assets - especially valuable movable property of the institution" 010230000 "Intangible assets - other movable property of the institution", 010240000 "Intangible assets - leased items", 010622000 "Investments in intangible assets - especially valuable movable property of an institution", 010632000 "Investments in intangible assets - other movable property of an institution", 010642000 "Investments in intangible assets - leased items", except for turnovers on internal transfer (acceptance of an object for accounting in the value of investments made);
On line 332 - the amount according to the credit turnover reflected on accounts 010220000 "Intangible assets - especially valuable movable property of the institution" 010230000 "Intangible assets - other movable property of the institution", 010240000 "Intangible assets - leased items", 010622000 "Investments in intangible assets - especially valuable movable property of an institution", 010632000 "Investments in intangible assets - other movable property of an institution", 010642000 "Investments in intangible assets - objects of leasing", except for turnovers on internal transfer (acceptance of an object for accounting in the cost of investments made), for minus debit turnovers on account 010429000 "Depreciation of intangible assets - especially valuable movable property of the institution", 010439000 "Depreciation of intangible assets - other movable property of the institution";
on line 350 - the difference between lines 351 and 352;
On line 351 - the amount according to the debit turnovers reflected in the corresponding analytical accounts of account 010300000 "Non-produced assets", account 010613000 "Investments in non-produced assets- real estate of the institution", with the exception of turnovers on internal transfer (acceptance of the object for accounting in the cost of investments made);
on line 352 - the amount according to the data of credit turnovers reflected in the corresponding analytical accounts of account 010300000 "Non-produced assets", account 010613000 "Investments in non-produced assets - real estate of the institution", with the exception of turnovers on internal transfer (acceptance of the object for accounting in the cost of investments made );
on line 360 - the difference between lines 361 and 362;
On line 361 - the amount according to the debit turnovers reflected in the relevant analytical accounts of account 010500000 "Material reserves", 010624000 "Investments in inventories - especially valuable movable property of the institution", 010634000 "Investments in inventories - other movable property of the institution", 010644000 "Investments in inventories - leasing items", 010723000 "Inventory - especially valuable movable property of an institution on the way", 010733000 "Inventory - other movable property of an institution on the way", 010743000 "Inventory - leasing items on the way", except turnovers on internal movement (acceptance of an object for accounting in the cost of investments made);
on line 362 - the amount according to the credit turnover reflected in the relevant analytical accounts of account 010500000 "Material reserves", 010624000 "Investments in inventories - especially valuable movable property of the institution", 010634000 "Investments in inventories - other movable property of the institution", 010644000 "Investments in inventories - leasing items", 010723000 "Inventory - especially valuable movable property of an institution on the way", 010733000 "Inventory - other movable property of an institution on the way", 010743000 "Inventory - leasing items on the way", except turnovers on internal movement (acceptance of an object for accounting in the cost of investments made);
on line 370 - the difference between lines 371 and 372;
on line 371 - the amount according to the debit turnovers reflected in the relevant analytical accounts of account 010900000 "Cost of finished products, works, services";
On line 372 - the amount according to the credit turnover reflected in the relevant analytical accounts of account 010900000 "Cost of finished products, works, services";
on line 380 - the difference between lines 390 and 510;
On line 390 - the sum of lines 410, 420, 440, 460, 470, 480;
on line 410 - the difference between lines 411 and 412;
on line 411 - the amount according to the debit turnovers reflected in the relevant analytical accounts of account 020100000 "Cash of the institution";
on line 412 - the amount according to the credit turnover reflected in the relevant analytical accounts of account 020100000 "Cash of the institution";
on line 420 - the difference between lines 421 and 422;
On line 421 - the amount according to the debit turnovers reflected in the relevant analytical accounts of account 020421000 "Bonds", 020422000 "Promissory notes", 020423000 "Other securities, except for shares", 021521000 "Investments in bonds", 021522000 "Investments in bills", 021523000 "Investments in other securities, except for shares", except for internal transfers (acceptance of objects for accounting at the cost of investments);
On line 422 - the amount according to the credit turnover reflected in the relevant analytical accounts of account 020421000 "Bonds", 020422000 "Promissory notes", 020423000 "Other securities, except for shares", 021521000 "Investments in bonds", 021522000 "Investments in bills", 021523000 "Investments in other securities, except for shares", except for internal transfers (acceptance of objects for accounting at the cost of investments);
on line 440 - the difference between lines 441 and 442;
on line 441 - the amount according to the data of debit turnovers reflected on accounts 020431000 "Shares", 020434000 "Other forms of participation in capital", 021531000 "Investments in shares", 021534000 "Investments in other forms of participation in capital" except for internal transfers (acceptance of objects to be accounted for at the cost of investments);
On line 442 - the amount according to the credit turnover recorded on accounts 020431000 "Shares", 020434000 "Other forms of participation in capital", 021531000 "Investments in shares", 021534000 "Investments in other forms of participation in capital", except for internal transfers ( acceptance of objects for accounting at the cost of investments);
on line 460 - the difference between lines 461 and 462;
on line 461 - the amount according to the debit turnovers reflected in the relevant analytical accounts of account 020700000 "Settlements on credits, loans (loans)";
On line 462 - the amount according to the data of credit turnover reflected in the relevant analytical accounts of account 020700000 "Settlements on credits, loans (loans)";
On line 470 - the difference between lines 471 and 472;
on line 471 - the amount according to the debit turnovers reflected in the relevant analytical accounts of account 020451000 "Assets in management companies" 020452000 "Shares in international organizations", 020453000 "Other financial assets", 021551000 "Investments in management companies", international organizations", 021553000 "Investments in other financial assets", with the exception of internal transfers (acceptance of objects for accounting at the cost of investments);
On line 471 - the amount according to the credit turnover reflected on the relevant analytical accounts of account 020451000 "Assets in management companies" 020452000 "Shares in international organizations", 020453000 "Other financial assets", 021551000 "Investments in management companies", international organizations", 021553000 "Investments in other financial assets", with the exception of internal transfers (acceptance of objects for accounting at the cost of investments);
On line 480 - the difference between lines 481 and 482;
On line 481 - the amount according to the debit turnovers reflected in the corresponding analytical accounts of account 020500000 "Income settlements", 020600000 "Calculations on advanced payments", 020800000 "Settlements with accountable persons", 020900000 "Calculations for damage to property", 021001000 "Calculations for VAT on acquired material assets, works, services", 021003000 "Settlements with a financial authority for cash", 021005560 "Settlements with other debtors";
On line 482 - the amount according to the credit turnover reflected in the relevant analytical accounts of account 020500000 "Income settlements", 020600000 "Calculations on advanced payments", 020800000 "Settlements with accountable persons", 020900000 "Calculations for damage to property", 021001000 "Calculations for VAT on acquired material assets, works, services", 021003000 "Settlements with a financial authority for cash", 021005560 "Settlements with other debtors";
on line 510 - the sum of lines 520, 530, 540;
on line 520 - the difference between lines 521 and 522;
On line 521 column 5 - the amount according to the credit turnover reflected in the relevant analytical accounts of account 230112000 "Settlements with creditors for state (municipal) securities", 230114000 "Settlements on borrowings that are not state (municipal) debt";
On line 522, column 5 - the amount according to the debit turnovers reflected in the relevant analytical accounts of account 230112000 "Settlements with creditors on state (municipal) securities", 230114000 "Settlements on borrowings that are not state (municipal) debt";
on line 530 - the difference between lines 531 and 532;
on line 531 column 5 - the amount according to the data of credit turnover reflected in the relevant analytical accounts of account 230124000 "Calculations on borrowings that are not state (municipal) debt in the framework of targeted foreign loans (borrowings)", 230144000 "Calculations on borrowings in foreign currency, not being a state (municipal) debt";
on line 532 column 5 - the amount according to the data of credit turnover reflected in the relevant analytical accounts of account 230124000 "Calculations on borrowings that are not state (municipal) debt within the framework of targeted foreign loans (borrowings)", 230144000 "Calculations on borrowings in foreign currency, not being a state (municipal) debt";
on line 540 - the difference between lines 541 and 542;
On line 541 - the amount according to the credit turnover reflected in the relevant analytical accounts of account 030200000 "Settlements on assumed obligations", account 03030000 "Settlements on payments to budgets", account 030400000 "Other settlements with creditors". Data on the credit turnover of the account code 030404000 "Internal settlements" are reflected before the final turnovers on the accounts at the end of the reporting financial year;
On line 542 - the amount according to the debit turnovers reflected in the corresponding analytical accounts of account 030200000 "Settlements on assumed obligations", account 030300000 "Settlements on payments to budgets", account 030400000 "Other settlements with creditors". Data on the debit turnover of the account code 030404000 "Internal settlements" are reflected before the final turnovers on the accounts at the end of the reporting financial year.
54. According to the codes of lines 160 - 269, column 5 of the report shall additionally reflect the expenses accepted as a reduction in income in the reporting period. The data is reflected in the debit turnovers of account 040110130 "Income from the provision of paid services" (240110130, 440110130):
In correspondence with the corresponding accounts of analytical accounting, accounts 010960000 "Cost of finished products, works, services" (210960000, 410960000) and 010990000 "Distribution costs" (210990000, 410990000) - in the amount of expenses that formed the cost of work performed, services rendered in the context of the relevant analytical expense codes;
on line 264, column 5 - in correspondence with the credit of account 010527000 "Finished products - especially valuable movable property of the institution", 010537000 "Finished products - other movable property of the institution", 010528000 "Goods - especially valuable movable property of the institution", 010538000 "Goods - other movable property of the institution" - in the amount of the value of the sold finished products, goods (taking into account the markup on the sold goods);
In the correspondence of the corresponding accounts, account 040120200 "Expenses of the institution" - in the amount of expenses associated with the sale of finished products (goods).
55. The parent institution draws up a consolidated Report (form 0503721) on the basis of the Reports (form 0503721) of separate divisions, by summing the indicators of the same name in the lines and columns of the relevant sections of the report and excluding interrelated indicators for transfer operations (receipt) of financial, non-financial assets and liabilities between the head office and separate subdivisions (between separate subdivisions), including within the framework of settlements for centralized supply, in the following order:
in lines 541, 542 columns 4 and 5 of the consolidated Report (f. 0503721) in the amount of turnover under the account code 030404000 "Internal settlements" based on the indicators of columns 4 and 5 of the line "Total" of the relevant Certificates (f. 0503725 under the account code 030404000) of the head institutions and separate institutions, respectively, for activities with targeted funds and activities for the provision of services (works);
On lines 411, 412 columns 4, 5 of the consolidated Report (form 0503721), in the amount of turnovers for the corresponding analytics codes of receipts (payments) of accounts corresponding with account 030404000 "Internal settlements", based on the indicators in columns 4, 5, 6 lines "cash settlements" of the relevant Certificates (f. 0503725 under account code 030404000) of the parent institution and separate institutions, respectively, for activities with targeted funds and activities for the provision of services (works);
On the lines of columns 4, 5 of the consolidated Report (form 0503721), corresponding to the analytics codes of receipts (payments) of accounts corresponding with account 030404000 "Intradepartmental settlements", based on the indicators in columns 4, 5, 6 of the lines "non-monetary settlements" of the relevant Certificates ( f. 0503725 under account code 030404000) of the parent institution and separate institutions, respectively, for activities with targeted funds and activities for the provision of services (works);
on lines 100, 211 columns 4, 5 of the consolidated Report (form 0503721) in terms of turnover under account code 040110180 "Other income" and account code 040120241 "Expenses on gratuitous transfers to state and municipal organizations" based on the indicators in columns 4, 5, respectively the lines "including by account number" of the Certificates (f. 0503725 according to the KOSGU code 180, 241) of the parent institution and separate institutions with the status of a legal entity, respectively, for activities with targeted funds and activities for the provision of services (works);
in the lines of columns 4, 5 of the consolidated Report (f. 0503721), in the amount of turnovers according to the corresponding analytics codes of receipts (disposals) of accounts corresponding with accounts 040110180 "Other income" and 040120241 "Expenses on gratuitous transfers to state and municipal organizations", based on indicators for the lines "monetary settlements" and "non-monetary settlements" in the context of the codes of the corresponding accounts, respectively, in columns 4 and 5 of the relevant Certificates (f. 0503725 according to the KOSGU code 180, 241) of the parent institution and separate institutions with the status of a legal entity, respectively, according to activities with targeted funds and activities for the provision of services (works).
The indicators of the lines of the consolidated Report (f. 0503721), formed by calculation from the corresponding lines of the report, are determined in the manner prescribed by paragraph 53 of this Instruction.
The indicators of line 300 "Net operating result" columns 4, 5, 6 of the consolidated Report (f. 0503721) are formed by summing the indicators for line 300 "Net operating result" columns 4, 5, 6 of the Reports (f. 0503721) submitted by separate divisions.
Column 7 of the consolidated Report (f. 0503721) reflects the sum of the indicators in columns 4 - 6.
Explanatory note to the balance sheet of the institution (f. 0503760)56. The explanatory note to the balance sheet of the institution (f. 0503760) is drawn up by the institution (separate subdivision) and is compiled in the context of the following sections:
Section 1 "Organizational structure of the institution", including:
Information about the main activities (Table N 1);
Information on the number of separate divisions (f. 0503761);
other information that had a significant impact and characterizes the organizational structure of the institution for the reporting period, which was not reflected in the tables and annexes included in the section, including:
on the presence of a supervisory board (management body of the institution) and changes during the reporting period of its composition and powers;
On changing the composition of the authority of the institution, including the approval of plans, estimates, calculations, prices, etc.;
Section 2 "The results of the activities of the institution", including:
information that had a significant impact and characterizes the results of the institution's activities for the reporting period, which was not reflected in the tables and annexes included in the section, including:
on measures to improve the qualifications and retrain the specialists of the institution;
About resources (number of employees, property value, expenses, volumes of purchases, etc.);
other information about the performance of the institution;
O technical condition, efficiency of use, security of the institution (its structural divisions, separate divisions subordinate to the institution), fixed assets (correspondence of the size, composition and technical level of funds, the real need for them), basic measures to improve the condition and safety of fixed assets; completeness characteristic;
Section 3 "Analysis of the report on the implementation by the institution of its activity plan", including:
Information on the implementation of measures within the framework of subsidies for other purposes and budget investments (f. 0503766);
Information about target foreign loans(f. 0503767);
other information that has had a significant impact and characterizes the results of the implementation of the approved plan (estimate) by the institution, not reflected in the tables (information) included in the section, including information on the obligations assumed by the institution (monetary obligations), the fulfillment of which is provided for in the relevant years, following for the reporting year.
Section 4 "Analysis of the institution's reporting indicators", including:
Information on the movement of non-financial assets of the institution (f. 0503768);
Information on accounts receivable and accounts payable of the institution (f. 0503769);
Information about financial investments institutions (f. 0503771);
Information on the amounts of borrowings (f. 0503772);
Information on changes in the balance of the institution's balance sheet currency (f. 0503773);
Information about the debt for damage caused to property (f. 0503776);
Other information that had a significant impact on the performance of the institution for the reporting period and characterizes the financial statements, which was not reflected in the tables and annexes included in the section;
Section 5 "Other issues of the institution's activities", including:
Information about the features of the institution's accounting (Table N 4);
Information about the results of activities internal control(Table N 5);
Information on conducting inventories (Table N 6);
Information on the results of external control measures (Table N 7);
Other information that had a significant impact on the results of the institution's activities for the reporting period and characterizes the indicators of financial statements that are not reflected in the tables and annexes included in the section, including the list of reporting forms not included in the financial statements of the institution due to the lack of numerical values of indicators .
57. When compiling quarterly financial statements, the Explanatory Note to the Institution's Balance Sheet (f. 0503760) includes:
the text part of the Explanatory Note to the Institution's Balance Sheet (f. 0503760);
Information about box office performance plan of financial economic activity (budget) of the institution (f. 0503782);
Information about the balance of funds of the institution (f. 0503779);
as well as other information provided for submission by the founder.
58. When compiling the annual financial statements, the Explanatory Note to the Balance of the institution (f. 0503760) is formed as part of the tables, applications and other information provided for in paragraph 56 of this Instruction.
59. When forming consolidated (consolidated) annexes to the Explanatory Note to the Institution's Balance Sheet (f. 0503760), the data reflected in the columns of the application forms marked with a thick line are subject to summation by indicators of the same name and the exclusion of interrelated indicators by positions of consolidated applications.
III. Features of the formation of financial statements during the reorganization or liquidation of an institution60. In the event of a reorganization (merger, accession, division, separation, transformation), change in the type of institution, or liquidation of an institution (hereinafter, for the purposes of this Instruction - a reorganized (transformed) or liquidated reporting entity), carried out in accordance with the legislation of the Russian Federation , financial statements are formed and submitted on the date of the reorganization (change of type), or liquidation in the following composition:
Separation (liquidation) balance sheet of a state (municipal) institution (f. 0503830);
Certificate of consolidated settlements of the institution (f. 0503725);
Certificate on the conclusion by the institution of accounting accounts for the reporting financial year (f. 0503710);
Report on the implementation of the institution's plan for financial and economic activities (f. 0503737);
Report on the obligations assumed by the institution (f. 0503738);
Report on the financial results of the institution (f. 0503721);
Explanatory note to the balance sheet of the institution (f. 0503760).
61. A reporting entity being reorganized (transformed) or being liquidated generates financial statements in the manner prescribed by Section II of this Instruction, taking into account the specifics provided for in this Section.
62. Accounting statements are submitted to the founder, which was in charge of the reorganized (transformed) or liquidated reporting entity before a decision is made on its reorganization (change of type), or liquidation, and to the executive authority that made the decision on its reorganization (change of type), liquidation .
63. The financial statements approved by the founder or the executive authority that made the decision on the reorganization (liquidation) of the institution shall be submitted to the authority according to the new departmental subordination as a result of the reorganization of the institution.
64. Data reflected in the reporting of the reorganized
(transformed) or liquidated reporting entity must be confirmed by an inventory of assets and liabilities.
65. An explanatory note to the balance sheet of an institution (f. 0503760) upon reorganization (change of type) or liquidation of an institution is formed as part of the forms provided for in Section II of this Instruction for annual reporting.
Additionally, in the text part of the Explanatory Note to the Institution’s Balance Sheet (f. 0503760), the institution discloses information on the succession of all obligations of the reorganized (transformed) reporting entity in relation to all creditors and debtors, including obligations disputed in court, as well as other information essential for the founder, the relevant financial body, characterizing the performance indicators of the reorganized (transformed) reporting entity for the reporting period.
The Zakonbase website presents the ORDER of the Ministry of Finance of the Russian Federation dated March 25, 2011 N 33n "ON APPROVAL OF THE INSTRUCTIONS ON THE PROCEDURE FOR PREPARING, SUBMISSION OF THE ANNUAL, QUARTERLY ACCOUNTING REPORTS OF STATE (MUNICIPAL) BUDGETARY AND AUTONOMOUS INSTITUTIONS" in the most recent edition. It is easy to comply with all legal requirements if you familiarize yourself with the relevant sections, chapters and articles of this document for 2014. To search for the necessary legislative acts on a topic of interest, you should use convenient navigation or advanced search.
On the website "Zakonbase" you will find the ORDER of the Ministry of Finance of the Russian Federation dated March 25, 2011 N 33n "ON APPROVAL OF THE INSTRUCTIONS ON THE PROCEDURE FOR PREPARING, SUBMISSION OF THE ANNUAL, QUARTERLY ACCOUNTING REPORTS OF THE STATE (MUNICIPAL) BUDGETARY AND AUTONOMOUS INSTITUTIONS, in which all changes have been made" and amendments. This guarantees the relevance and reliability of the information.
At the same time, you can download the ORDER of the Ministry of Finance of the Russian Federation of March 25, 2011 N 33n "ON APPROVAL OF INSTRUCTIONS ON THE PROCEDURE FOR PREPARING, PRESENTING THE ANNUAL, QUARTERLY ACCOUNTING STATEMENTS OF STATE (MUNICIPAL) BUDGETARY AND AUTONOMOUS INSTITUTIONS" can be completely free of charge, both completely and by individual heads.
In April 2019, the Order of the Ministry of Finance dated February 28, 2019 No. 32n came into force with amendments to Instruction 33n. We talk about changes in the rules for the formation and submission of quarterly and annual reports by budgetary and autonomous institutions.
In accordance with the order of the Ministry of Finance 72n dated May 16, 2019, clause 6 of Instruction 33n provides for the possibility of submitting reports to the authorized body of centralized accounting, to which the founder transferred the authority to form consolidated reporting subordinate institutions.
Useful material in the article
Download the latest version of Instruction 33n on the procedure for compiling and submitting reports in the legal framework of the State Finance System:
Download the current Instruction 33n in 2019
Experts of the State Finance System constantly update the documents in the legal framework when making changes to legislative acts.
In the form 0503710, in the second section, the details of the amount of debit turnover on account 0 401 10 13x were expanded, the following accounts were added:
In form 0503737, the name of column 10 was changed from “Planned appointments not fulfilled” to “Deviation amount”. This column must now be filled in on line 10, which was not previously required. In this regard, in paragraph 45 of Instruction 33n, when compiling consolidated financial statements, it is required to include in it not the indicators that form line 10, but the data in column 10 on page 10 from the reports of subordinate institutions.
Significant adjustments were made in paragraph 53 of order 33n, which contains instructions for filling out form 0503721. new edition it is said that the indicators of lines 030, 040, 050, 060, 070, 090, 100, 110 are formed as totals for income groups in the structure of KOSGU items. For each of them, a decoding “including” is provided, in which institutions indicate data on the sub-articles they use. Line 060 is now intended not for all gratuitous receipts from budgets, but only for those of a current nature. For capital receipts, line 070 has been added. It reflects the amount of data on accounts 0 401 10 160. Another line has been added to the “Income” section - this is line 110 for entering the amounts of non-monetary gratuitous receipts in the public administration sector, which are reflected in accounting according to KOSGU 190.
The “Expenses” section also provides decoding “including” for each article of KOSGU in the context of sub-articles. Line 210 in the new version will reflect only gratuitous transfers of a current nature to organizations. For gratuitous transfers of a capital nature, line 260 is now intended. The amount of data on accounts 0 401 20 280 should be entered into it. Expenses for operations with assets (KOSGU 270) will be moved from line 260 to line 250, and other expenses (KOSGU 290) will need to be shown in the added line 270.
The name of lines 520 and 530 has changed. Previously, they reflected net increase borrowing debts:
In the new edition, these lines show the debt:
The amendments affected the names of some more lines. The entry "Net inflow of funds of the institution" will be called "Net inflow of cash and cash equivalents". Will change to new form and numbering of some lines. For example, the net change in the cost of manufacturing finished goods would need to be shown in lines 390-392 (previously 380-382).
Most of the amendments were made to clause 55.1 of order 33n, which contains instructions for compiling form 0503723 “Cash flow statement”. The numbering of lines in the form has been changed, they are assigned not three-digit, but four-digit numbers. In the "Receipts" section, instead of gratuitous receipts from budgets, receipts from all counterparties are reflected, they are divided into two main lines:
For each of the lines, a breakdown by category of counterparties is provided.
Instead of other income (line 120), the report shows other current income (line 1200) divided into:
In the section of proceeds from investment operations, the proceeds from the sale of inventories will need to be deciphered by type of MZ (KOSGU 341-346, 349). In this section, in the new edition, it will be necessary to show receipts:
According to the current Instructions, these amounts are accounted for as income from financial transactions.
In the "Disposals" section, gratuitous transfers to organizations will also need to be divided depending on the nature into:
Each position must be deciphered depending on the category of the counterparty.
Disposals due to other payments to personnel should be divided into those paid in cash (KOSGU 212) and in kind (KOSGU 214). Payment under lease agreements in the new form is reflected in the lines:
Withdrawals due to social benefits in the new edition should be reflected by category of recipients and form of payment:
Disposals due to other payments are detailed depending on the nature (capital or current) and on the recipient (organization or individual). In the section on disposals for investment operations, by analogy with receipts, disposals for the acquisition of MP are detailed. This section shows originated loans and expenses for the acquisition of financial assets. These are now referred to as financial transactions.
Form 0503762 is excluded from the explanatory note, reflecting the results of the institution's activities in fulfilling the state task. Changes have been made to the instructions for filling out form 0503769 “Information on receivables and payables”. The balance at the beginning and end of the period, as well as turnover, should be reflected with an indication of the account number in 24-26 digits:
For accounts 0 205 00, 0 208 00, 0 209 00, 0 210 10, 0 303 05, for which both debit and credit balances are allowed, the following should be entered:
Expired does not include:
In columns 5-8 (change in debt), negative values are allowed, only based on the results of clarification estimated values by the red line method.
At the beginning of 2019, significant amendments were already made to order 33n of the Ministry of Finance of the Russian Federation related to the introduction of federal accounting standards. Many reporting forms have been revised, guidelines by filling them out. Last changes in Instruction 33n, adopted on February 28 and entered into force on April 8, 2019, are insignificant and concern only the form of reporting.
Rules for reporting in 2019, subject to changes
In accordance with clause 6 of the previous edition, institutions could send completed reporting forms to state or local authorities that act as founders, or to the financial body of a public legal entity on paper or in electronic form.
Starting from the first quarter of 2019, all financial statements of budgetary and autonomous organizations are formed only in the form of an electronic document and are certified by an enhanced qualified electronic signature manager or authorized person. The finished file is transmitted via telecommunication channels or presented on a removable media.
Direction quarterly or annual report on paper is allowed in two cases:
If a regulations provides for the submission of a paper report, in addition to the founder or financial body, to another person or authority, the institution must, at its own expense, make a paper copy of the generated electronic document. Notification of receipt of reporting is sent to the budgetary or autonomous organization in electronic form.
Paragraph 11, which provides for the procedure for correcting errors, has been slightly adjusted. The previous edition states that the institution itself or the founder could identify errors in reporting. The new edition states that errors can be detected during the audit, who will conduct it, is not specified. Reporting can be submitted both to the founder and to the financial body of the public legal entity, from whose budget the institutions receive subsidies. In this case, the financial authority has the right to check the received forms, which is provided for by the new wording.
Use in accounting of these normative documents made possible thanks to the amendments made to the instructions:
The names and purposes of accounts have been changed, old ones that were not used have been removed, new ones have been added. Many accounts are detailed, serious adjustments have been made to KOSGU. With such amendments, it is impossible to submit annual reports for 2018 according to the previous forms. The Ministry of Finance has revised Instruction 33n, intended for budgetary and autonomous institutions. Next, see how the reporting forms and the rules for filling out and submitting them will change.
In section I, the asset is no longer needed from total cost OS to allocate immovable, especially valuable, other movable property and leasing items. Detailing for intangible assets and, accordingly, for depreciation has been removed. Of the investments in the operating system, only non-current ones are now allocated. The itemization of inventories has changed. From the total cost, it is now necessary to single out non-current ones. New lines added to the section:
In section II, the details of financial investments have been changed. Now required from total amount select only long-term. Otherwise, this section now distributes information about receivables. It is divided into two groups:
In each group, you will need to highlight long-term debt. Account 0 210 06, used for settlements with the founders, was transferred to liabilities.
These amendments are relevant for form 0503830 - the balance sheet, which is drawn up in the event of reorganization and liquidation of the institution, as well as for the report 0503773 - on the change in the balance sheet currency.
Details have been removed from the reference:
Removed on line 21 marginal price 3000 rub. for operating systems that are immediately decommissioned. Based federal standard, in 2018 are written off upon commissioning of fixed assets worth up to 10,000 rubles.
In order to complete this report, an addition was made that the indicators are entered without taking into account transactions for which errors of previous years were identified and corrected in the current year. Accounts should not be included in the report:
Columns 2-5 of section 1 are formed before the routine operations on closing accounts, and columns 6-13 - after the end of the financial year.
Section 2 has been added to the form, in which a breakdown of the cost of services or work, attributed to the decrease in the financial result of the current year, should be presented.
This form clarifies the procedure for filling in column 5 “Obligations assumed”. Data should be entered from a synthetic account 0 502 17 “Obligations assumed for the current year”, taking into account analytics.
This form does not take into account transactions for which errors of previous years were revealed, data on the same accounts as in f.05030710 are not taken. Two more accounts are excluded from this form: deferred income and expenses. In the “Income” section for KOSGU 120 (income from property), 130 (from the provision of paid services), 140 (forced withdrawal), it is possible to add lines for decryption. This is done because the KOSGU data are detailed in the current version of Directives 165n.
Edited by KOSGU for other income. In the section “Operations with NFA”, it is taken into account that the write-off of assets and the accrual of depreciation are carried out in 2018 for different KOSGU.
In several reports in the draft order, minor changes are expected to be made:
Earlier, changes to Instruction 33n were made by Order of the Ministry of Finance dated 03/07/2018 No. 42n:
Accounting reports are submitted by state (municipal) budgetary and autonomous institutions in paper or electronic form. It is submitted to the state authority (state body), local self-government body that exercises the functions and powers of the founder in relation to the institution.
Annual financial statements for 2018 are submitted before April 1, 2019, because March 31 is a day off.
Quarterly financial statements are prepared as of April 1, July 1 and October 1 on an accrual basis from the beginning of the current financial year. If the due date set by the founder falls on a weekend or holiday, the due date is postponed to the next first business day.
Reporting should include indicators of the activities of all departments of the subject, including branches and representative offices. Documents are signed by the head and chief accountant of the institution.
If the indicators of the form do not have a numerical value, such a form is not compiled and submitted. But it is necessary to describe this in the text part of the Explanatory Note to the Balance of the institution (f. 0503760).
If you prepare reports using electronic programs, blank forms are generated and provided with.
The founder may establish additional forms and the procedure for their preparation as part of the reporting.
Until now, institutions form financial statements in order to personally provide them to recipients on paper. If, nevertheless, the accountant uploads the reporting in the form of an electronic document, then he still goes to report personally, with the presentation of such a document on electronic media.
An electronic document does not have to be downloaded to a USB flash drive or, even worse, to a floppy disk.
The majority of founders and, moreover, financial authorities may well receive reports via telecommunication channels (hereinafter referred to as TCS). However, transmission through such channels depends not only on the desire (capacity) of the institution. Much depends on the recipient. After all, it is the founder (financial authority) who determines the specifics of the submission of the documents they need.
If the established requirements provide for an electronic type of reporting, then it is the founder (financial body) that must also provide for mandatory requirements for:
If you have any problems when preparing reports using the GIIS "Electronic budget", use
The procedure approved by the Order of the Ministry of Finance No. 33n when submitting the annual report for 2018 is still used by two types of institutions (budgetary and autonomous).
If an institution changed its type from state to budget during 2018, then according to the forms approved by the Instruction No. 33n of March 25, 2011, it will report incompletely for the entire year. The reporting period of such an institution must be calculated from the moment state registration type changes. As in other cases, reporting must be prepared:
Provide annual reports of institutions of the two specified types:
All organizations of the public sector are exempted from the submission of the so-called mandatory copy of the annual accounting (financial) statements to the statistical authorities.
The accountant of the institution should set two rather than three deadlines on his calendar (except for the publication of reports). Sometimes the deadlines do not coincide significantly with each other, as they are set by different recipients of reporting:
Annual accounting (financial) statements are submitted to the tax authority at the location of the institution later than to the founder (financial authority).
: the filling procedure is given in paragraph 69 of Instruction 33n;
Information (f. 0503771);
Information (f. 0503772);
Information (f. 0503773);
Information (f. 0503775);
Information (f. 0503779);
Information (f. 0503295);
other information established by the founder.
Since reporting within the framework of fulfilling the requirements of Instruction No. 33n is accounting, the responsibility for violating the deadlines for its submission is administrative (part 1 of article 15.6 of the Code of Administrative Offenses). Sum administrative fine to be recovered in this case - from three hundred to five hundred roubles.
Most often, a fine is imposed on the head of the institution, justifying this approach by the fact that there is no clear distinction that makes it possible to determine:
Inspectors refer to Part 1 of Art. 7 of the Law "On Accounting". However, if the head of the institution goes to court, then he can be released from administrative responsibility. The presence in the state of the position of chief accountant and the signature of the chief accountant on job description courts consider as evidence that the head:
At the same time, the judges only indicate that he is guilty Chief Accountant and not the leader. To bring the chief accountant to justice, the court has neither a protocol nor a decision on bringing to administrative responsibility. In addition, the term for bringing to administrative responsibility by the time of the trial is already expiring.
The day the offense was committed, the tax authorities recognize the day following the deadline for filing documents (clause 1, article 126 of the Tax Code of the Russian Federation). That is, for failure to submit accounting (financial) statements, and for being late, the same sanction applies - 200 rubles. for each document not submitted on time.
The total amount of the fine depends on the type of institution. Note that tax authorities they are fined to the maximum, calculating the fine based on the full set of annual financial statements. This procedure is recommended by the letter of the Federal Tax Service of Russia dated November 21, 2012 No. AC-4-2 / [email protected]
Usually, when calculating a fine, the tax authorities count the number of reports not according to the Instruction on Budget Accounting No. 33n, but on the basis of the Letter of the Ministry of Finance of the Russian Federation dated March 28, 2013 N 02-06-07 / 9937. With regard to budgetary (autonomous) institutions, five forms of reporting are mentioned in the said letter. Accordingly, the penalty for non-submission of reports is 1 thousand rubles (5 reports X 200 rubles).
Please note that the involvement of the institution in tax liability does not exempt its officials from administrative (clause 4, article 108 of the Tax Code of the Russian Federation).
Order of the Ministry of Finance of the Russian Federation No. 199n dated 12/17/2015 (hereinafter - Order No. 199n, Amendments) amended Instruction No. 33n, which are used in the preparation of financial statements starting from 2016, with the exception of certain provisions for which the period of application is reporting for 2015 and 2017.
Clause 2 of Order No. 199n that clauses 1.1, 1.2, 2.1 - 2.6, 2.8, 2.9, 2.12, 2.16, 2.18, 2.19, 2.27, 3.2, 3.8, 3.10 of the Changes are applied starting from the reporting of 2015. We present the provisions of individual points.
For example, Instruction No. 33n was supplemented by clause 6 (clause 2.4 of the Amendments), which established that the financial statements are submitted by the institution to the state authority (state body), local government body that exercises the functions and powers of the founder in relation to the institution, or by decision of the authority of a public legal entity, from the budget of which a subsidy is provided to the institution, to the specified financial authority on paper and (or) in the form of an electronic document, with presentation on electronic media or by transmission via telecommunication channels within the time limits established by the founder (financial authority).
The founder, when determining the procedure for the provision by an institution of financial statements in the form of an electronic document on electronic media or by transmission via telecommunication channels, provides for mandatory requirements for the formats and methods of transmission of financial statements in electronic form that meet the mandatory requirements for formats and methods of transmission budget reporting in electronic form, approved by the financial authority of the public legal entity, from the budget of which the institution receives a subsidy (hereinafter referred to as the relevant financial authority), as well as provisions on mandatory information security.
Clause 2.5 of the Amendments corrected the provisions of clause 7 of Instruction No. 33n: an autonomous institution provides the founder, other external user of the financial statements, in addition to the annual financial statements, information on their consideration by the supervisory board of the autonomous institution in accordance with the current legislation of the Russian Federation.
In the group of columns "Not fulfilled" of the report on the obligations of the institution (f. 0503738) reflects the volume of accepted obligations (monetary obligations) of the current (reporting) financial year (sections 1, 2 of the report) and financial years following the current (reporting) financial year (section 3 of the report) (clause 48 of Instruction No. 33n as amended by clause 2.16 of the Amendments). The phrase “the execution of which is provided for in the following reporting periods” (contained at the end of the proposal) has been deleted from this paragraph.
The new edition sets out clause 51 of Instruction No. 33n (clause 2.18 of the Amendments), which establishes that the indicators of the report on the financial performance of the institution (f. 0503721) are reflected in the context of activities with targeted funds (subsidies for other purposes and for the implementation of capital investments) (column 4), activities at the expense of subsidies for the fulfillment of the state (municipal) task (column 5), for income-generating activities (institution’s own income, funds for compulsory health insurance, funds in temporary disposal) (column 6) and the final indicator (column 7, equal to the sum of indicators in columns 4, 5, 6).
The composition of the financial statements compiled by autonomous institutions for 2016 was supplemented by the statement on the movement of funds of the institution (f. 0503723). In addition, changes were made to the tables of the explanatory note (f. 0503760), including:
Below we will talk about the changes in relation to some forms in more detail.
The report (f. 0503723) is generated by the institution as of April 1, July 1, October 1, January 1 of the year following the reporting year, and includes the following data (clause 55.1 of Instruction No. 33n as amended by clause 2.21 of the Changes):
The report (f. 0503723) is compiled in the context of KOSGU codes, based on analytical data on the types of receipts and disposals reflected in off-balance accounts 17 “Receipts of funds to the accounts of the institution”, 18 “Disposal of funds from the accounts of the institution”, opened:
The sections of the report (f. 0503723) reflect the following as of the reporting date:
1)in section 1 "Receipts"- receipts of funds from current, investment, financial transactions, taking into account returns;
2)in section 2 "Disposals"- disposal of funds for current, investment, financial transactions, taking into account returns;
3)in Section 3 “Change in Fund Balances”- increase and decrease in cash balances on current, investment, financial transactions, taking into account returns, as well as the result of recalculation of funds in foreign currency into the currency of the Russian Federation, carried out for accounting purposes ( exchange difference).
Note that when filling out this section, the following control ratios must be observed:
* Recall that the report (f. 0503737) is filled out separately for each type of activity of the institution. In turn, in the report (f. 0503723), the indicators are reflected immediately for all types of activities of the institution. Therefore, in order to produce control ratios between forms 0503737 and 0503723, it is necessary to summarize the indicators of lines 710 of the report (f. 0503737) for each type of activity (excluding non-cash transactions) and compare the result with the information reflected in line 501 of the report (f. 0503723) . A similar procedure applies to the ratio of indicators of line 502 of the report (f. 0503723) and the sum of indicators of lines 720 of the report (f. 0503737).
The indicator of line 503 of the report (f. 0503723) is the result of the conversion of funds in foreign currency into the currency of the Russian Federation, carried out for accounting purposes (exchange difference). The positive exchange rate difference received as a result of the conversion of funds in foreign currency into the currency of the Russian Federation is reflected with a plus sign, a negative exchange rate difference - with a minus sign.
The indicators of lines 421, 431, 441, 451, 461, 463, 501 are reflected in a negative value (with a minus sign).
The indicators of lines 422, 432, 442, 452, 462, 464, 502 are reflected in a positive value (with a plus sign);
4)in section 4 " Analytical information by disposals" information is reflected in terms of disposals for current operations and investment operations, detailed by analytical codes budget classification.
The table (f. 0503762) was included in the explanatory note by Order of the Ministry of Finance of the Russian Federation dated December 29, 2014 No. 172n and was first compiled by the institution when generating reports for 2015. In accordance with the provisions of paragraph 65.1 of Instruction No. 33n, as amended, valid until February 14, 2016, it reflects data on the performance of the state (municipal) institution in fulfilling the state (municipal) assignment and in achieving the goals stipulated by the conditions for granting subsidies for other purposes and subsidies for the implementation of capital investments in the context of planned and actual indicators in physical and value terms. However, information about the implementation by the institution (separate subdivision) of measures, the financial support of which is made at the expense of subsidies for other purposes, including for the purpose of making capital investments, in fact, this information is reflected in the table (f. 0503766) (clause 66 of Instruction No. 33n) . In order to eliminate the requirement to indicate the same information in two adjacent tables, paragraph 65.1 of Instruction No. 33n was amended to exclude the reflection of such information in the table (form 0503762) (paragraph 2.25 of the Changes). According to the new version of this paragraph (used in the preparation of financial statements starting from 2016), it reflects information on the results of the institution's activities in fulfilling the state (municipal) task. In addition, Order No. 199n supplemented the form with two columns:
Paragraph 2.26 of the Amendments table (form 0503766) was supplemented with a column that reflects the volume of outstanding appointments (the indicator of column 6 is equal to the difference between the indicators of columns 4 and 5) (clause 66 of Instruction No. 33n).
Paragraph 2.28 of the Amendments made the following changes to the table (form 0503796):
1) section 1 of the table "Information on receivables (accounts payable)" includes new columns, which should reflect:
2) the name of column 8 of Sec. 2 tables;
3) a new section is included. four "Analytical information on the movement of overdue accounts receivable". It specifies:
Paragraph 69 of Instruction No. 33n was supplemented with the concepts of monetary and non-monetary settlements. In order to form a table (f. 0503769) under cash means cash settlement operations reflected in correspondence with the corresponding accounts of the analytical accounting of accounts , under non-monetary settlements are understood as operations on settlements in the form of an offset (offset of overpayment of certain types of payments against other types of payments, advance payments, obligations, subsidies, subventions, other intergovernmental transfers) reflected in correspondence with the corresponding accounts of the analytical accounting of accounts 0 205 00 000, 0 206 00 000, 0 208 00 000, 0 209 00 000, 0 302 00 000, 0 303 00 000, 0 304 06 000.
When filling out the table (f. 0503796), the following internal control ratios must be met:
Clause 2.31 of the Amendments to Instruction No. 33n is supplemented by clause 74.1, which establishes the procedure for filling out the table (form 0503295). This table reflects the indicators generated by the institution in the reporting period by amounts:
The reference table on unfulfilled court decisions reflects information about monetary obligations not fulfilled as of the reporting date under executive documents (judicial acts of foreign (international) courts), reflected in column 8 of the information (f. 0503295), indicating the codes of KOSGU (column 1), the total number of court decisions not executed by the institution on the writs of execution accepted for accounting (column 2) and the total amount on unexecuted writs of execution (column 3).
In this case, the data in column 3 of the reference table must correspond to the data in column 8 of the information (f. 0503295).
At the same time, the text part of the explanatory note to the balance sheet of the institution (f. 0503760) discloses information about the debt under executive documents and the legal basis for its occurrence.
Instructions on the procedure for compiling, submitting annual, quarterly financial statements of state (municipal) budgetary and autonomous institutions, approved. Order of the Ministry of Finance of the Russian Federation dated March 25, 2011 No. 33n.
Since the effective date of the document is February 14, 2016, autonomous institutions, when compiling reporting forms for 2015, applied the norms of this document if there was a corresponding order from the founder.
Based on Article 165 of the Budget Code of the Russian Federation (Sobranie Zakonodatelstva Rossiyskoy Federatsii, 1998, N 31, Art. 3823; 2005, N 1, Art. 8; 2006, N 1, Art. 8; 2007, N 18, Art. 2117; N 45, item 5424; 2010, N 19, item 2291), paragraphs 4 and 5 of the Decree of the Government of the Russian Federation of April 7, 2004 N 185 "Issues of the Ministry of Finance of the Russian Federation" (Collected Legislation of the Russian Federation, 2004, N 15 , item 1478; N 49, item 4908; 2007, N 45, item 5491; 2008, N 5, item 411), articles 13, 15 of the Federal Law of November 21, 1996 N 129-FZ "On accounting accounting" (Sobraniye zakonodatelstva Rossiyskoy Federatsii, 1996, N 48, item 5369; 1998, N 30, item 3619; 2002, N 13, item 1179; 2006, N 45, item 4635; 2009, N 48, item 5711; 2010, N 19, art. 2291) and in order to establish a unified procedure for compiling, submitting state (municipal) autonomous institutions and state (municipal) budgetary institutions, in respect of which, in accordance with the regulations according to Parts 15 and 16 of Article 33 of the Federal Law of May 8, 2010 N 83-FZ "On Amendments to Certain Legislative Acts of the Russian Federation in Connection with the Improvement of the Legal Status of State (Municipal) Institutions" (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 2010, N 19, Art. 2291) public authorities (government bodies), local authorities decided to provide them with subsidies from the relevant budget in accordance with paragraph 1 of Article 78.1 of the Budget Code of the Russian Federation, I order:
1. Approve the attached Instruction on the procedure for compiling, submitting annual, quarterly financial statements of state (municipal) budgetary and autonomous institutions.
2. This order does not apply to state (municipal) budgetary institutions in terms of operations carried out by them in accordance with Article 9.2 of the Federal Law of January 12, 1996 N 7-FZ "On Non-Commercial Organizations" (Collected Legislation of the Russian Federation, 1996, N 3, article 145; 2010, N 19, article 2291) powers, respectively, of the federal state authority (state body), the executive body of state power of the constituent entity of the Russian Federation, the local self-government body to fulfill public obligations to an individual, subject to execution in monetary form .
3. To put into effect this order starting from the financial statements for 2011.
Deputy
Minister of Finance
Russian Federation
T. Nesterenko
I. General provisions
1. State (municipal) autonomous institutions, state (municipal) budgetary institutions, in respect of which, in accordance with the provisions of Parts 15 and 16 of Article 33 of the Federal Law of May 8, 2010 N 83-FZ "On Amendments to Certain Legislative Acts of the Russian Federation in connection with the improvement of the legal status of state (municipal) institutions "by state authorities (state bodies), local authorities decided to provide them with subsidies from the relevant budget in accordance with paragraph 1 of Article 78.1 of the Budget Code of the Russian Federation (hereinafter for the purposes of this Instruction - institutions) draw up and submit annual, quarterly financial statements according to the forms in accordance with the appendix to this Instruction (hereinafter, for the purposes of this Instruction - financial statements).
2. Accounting statements are prepared by institutions for the following dates: quarterly - as of April 1, July 1 and October 1 of the current year, annual - as of January 1 of the year following the reporting one.
For newly created institutions, the first reporting year is the period from the date of their registration in accordance with the procedure established by the legislation of the Russian Federation to December 31 of the year of their establishment.
For a state (municipal) budgetary, autonomous institution created during a financial year by changing the type of a state (municipal) institution, the first reporting year for which financial statements are generated in accordance with these Instructions is the period from the moment of changing the type to December 31 of the year his creation.
For a state (municipal) budgetary, autonomous institution in respect of which a decision was made during the financial year to change its type in order to create a state (municipal) state institution, the reporting year for which financial statements are generated in accordance with these Instructions is considered to be the period from the beginning of the financial year in which the specified decision is made (from the date of registration in accordance with the procedure established by the legislation of the Russian Federation when creating a state (municipal) budgetary, autonomous institution; from the moment of creating a state (municipal) budgetary, autonomous institution by changing its type) and until the moment of change type of state (municipal) budgetary, autonomous institution to a state-owned institution.
Quarterly reporting is interim and is compiled on an accrual basis from the beginning of the current financial year.
4. Accounting statements are compiled on an accrual basis from the beginning of the year in rubles with an accuracy of the second decimal place after the decimal point.
5. Accounting statements are signed by the head and chief accountant of the institution. Forms of financial statements containing planned (forecast) and analytical indicators are also signed by the head of the financial and economic service (if any in the structure of the institution).
In the event that the head of an institution transfers accounting in accordance with the legislation of the Russian Federation and draws up reports on its basis under a contract (agreement) to another state (municipal) institution, organization (hereinafter referred to as centralized accounting), financial statements are compiled and submitted by centralized accounting on behalf of the institution in in the manner prescribed by this manual. The financial statements prepared by the centralized accounting department are signed by the head of the institution that transferred the accounting, the head and specialist accountant of the centralized accounting department that maintains accounting.
The presentation by the centralized accounting department of the financial statements of the institution in respect of which the centralized accounting department maintains accounting records to users of the accounting statements is carried out in agreement with the head of the specified institution.
6. Accounting reports are submitted by the institution to the state authority (state body), local government body that exercises the functions and powers of the founder (hereinafter referred to as the founder) in relation to the institution, on paper and (or) in the form of an electronic document, with presentation on electronic media or by transmission via telecommunication channels within the time limits established by the founder.
The founder, when determining the procedure for the provision by an institution of financial statements in the form of an electronic document on electronic media or by transmission via telecommunication channels, provides for mandatory requirements for the formats and methods of transferring financial statements in electronic form of the budget, approved by the financial authority of the public legal entity, from whose budget the institution is provided subsidy (hereinafter referred to as the relevant financial authority), as well as provisions on mandatory information security.
Financial statements on paper are submitted on behalf of the institution by the chief accountant of the institution or by the person responsible in the institution (in the centralized accounting department) for accounting, compiling and submitting financial statements, bound and numbered, with a table of contents and a cover letter.
The founder, other user of financial statements in accordance with Article 15 of the Federal Law of November 21, 1996 N 129-FZ "On Accounting" is not entitled to refuse the institution to accept its financial statements and, at the request of the representative of the institution, on the cover letter provided for in paragraph three of this paragraph, as well as in the upper left corner of the title page of the Balance of the state (municipal) institution (Separation (liquidation) balance sheet of the state (municipal) institution) puts a mark on the receipt of the financial statements of the institution, containing the date of receipt, position, signature (with decoding) of the responsible executor of the founder . If an institution submits financial statements via telecommunication channels, a notification of receipt of financial statements is sent to the institution in the form of an electronic document.
The date of presentation of financial statements is the date of its sending via telecommunication channels or the date of actual transfer by ownership.
In the event that the date of submission of the financial statements of the institution, established by the founder, coincides with a holiday (day off), the financial statements shall be submitted by the institution no later than the first business day following the established day of submission.
7. An autonomous institution submits to the founder a quarterly report on the implementation of its financial and economic activity plan and annual financial statements after consideration of the reports by the supervisory board of the autonomous institution.
8. The relevant financial body, the founder has the right to establish additional forms and the procedure for their preparation and submission for submission as part of the quarterly and annual financial statements.
9. Financial statements are compiled on the basis of the data of the General Ledger and other accounting registers established by the legislation of the Russian Federation for institutions, with the obligatory reconciliation of turnovers and balances in analytical accounting registers with turnovers and balances in synthetic accounting registers.
The data reflected in the annual financial statements of the institution must be confirmed by the results of the inventory of assets and liabilities carried out by the institution.
10. In the event that all the indicators provided for by the form of financial statements approved by these Instructions do not have a numerical value, such a form of reporting is not prepared and is not presented as part of the financial statements for the reporting period.
Provided that the accounting indicator has a negative value, such an indicator is reflected in the financial statements of the institution in a negative value - with a minus sign in the cases provided for by this Instruction.
11. In case of detection of errors made by the institution in the preparation of financial statements, both by the institution itself and the founder in the course of their verification of the submitted financial statements for compliance with the requirements for their preparation and presentation established by this Instruction and the legal act, approving in accordance with paragraph 8 of this Instructions additional forms (hereinafter for the purposes of this Instruction - a desk audit of financial statements), another body exercising financial control, the institution, in agreement with the founder, submits financial statements containing corrections.
The financial statements containing corrections for identified errors are submitted to the founder (other users of the financial statements) with a cover letter containing a list of the changes made, and when correcting errors identified by the founder as a result of a desk audit of the financial statements - with a copy of the notice of the identified discrepancy in the financial statements sent by the founder according to the results of a desk audit of financial statements). The specified reporting is submitted by the institution in the manner prescribed by paragraphs 5 - 7 of this Instruction.
In the event that an institution submits financial statements formed on paper, the founder’s mark on its acceptance based on the results of a desk audit of accounting statements is affixed in the upper left corner of the title page of the Balance Sheet of a state (municipal) institution (Separation (liquidation) balance sheet of a state (municipal) institution), on a cover letter (according to quarterly reporting) indicating the date of acceptance, position and signature (with a transcript) of the responsible executor of the founder.
In the event that an institution submits financial statements via telecommunication channels, a notice of acceptance of financial statements by the founder is sent to the institution in the form of an electronic document.
12. The following forms of reports are included in the financial statements:
Balance sheet of a state (municipal) institution (f. 0503730);
Report on the implementation by the institution of the plan of its financial and economic activities (f. 0503737);
Explanatory note to the balance sheet of the institution (f. 0503760);
Separation (liquidation) balance sheet of a state (municipal) institution (f. 0503830).
II. The procedure for compiling financial statements by an institution
Balance sheet of a state (municipal) institution
(f. 0503730)
13. The balance sheet of a state (municipal) institution (f. 0503730) (hereinafter for the purposes of this Instruction - the Balance (f. 0503730) is formed by the institution (its separate structural divisions (branches) that carry out accounting (hereinafter for the purposes of this Instruction - a separate division ) as of January 1 of the year following the reporting year.
14. The indicators are reflected in the Balance Sheet (f. 0503730) in the context of:
types of financial support (activities) of the institution:
Subsidies for other purposes and budget investments (hereinafter, for the purposes of preparing financial statements - activities with earmarked funds) (columns 3, 7);
Subsidies for the fulfillment of the state (municipal) task, the institution's own income, funds for compulsory health insurance (hereinafter, for the purposes of compiling financial statements - activities for the provision of services (works) (columns 4, 8);
Funds in temporary disposal (columns 5, 9);
indicators at the beginning of the year (columns 3, 4, 5), at the end of the reporting period (columns 7, 8, 9) and total indicators at the beginning and end of the reporting period (columns 6 (the sum of columns 3, 4, 5) and 10 (the sum column 7, 8, 9).
15. The columns "At the beginning of the year" show data on the value of assets, liabilities, financial results at the beginning of the year (opening balance sheet), which must correspond to the data in the columns "At the end of the reporting period" of the previous year (final balance sheet), taking into account the beginning of the reporting year data on reorganization (if any) or change in the type of institution in order to create a budgetary (autonomous) institution, as well as other data that changed the opening balance sheet indicators in cases established by the legislation of the Russian Federation.
16. The columns "At the end of the reporting period" show data on the value of assets and liabilities, the financial result as of January 1 of the year following the reporting one, taking into account the final turnovers on accounting accounts carried out on December 31 at the end of the financial year.
Section "Non-financial assets"
17. The section "Non-financial assets" reflects the indicators of the presence of non-financial assets of the institution in the context of accounting accounts:
line 010 - account balance 010100000 "Fixed assets" (the sum of lines 011 - 014);
line 011 - account balance 010110000 "Fixed assets - real estate of the institution";
line 012 - account balance 010120000 "Fixed assets - especially valuable movable property of the institution";
line 013 - account balance 010130000 "Fixed assets - other movable property of the institution";
line 014 - account balance 010140000 "Fixed assets - leased items";
строка 020 - сумма остатков по соответствующим счетам аналитического учета счета 010400000 "Амортизация" (010411000, 010412000, 010413000, 010415000, 010418000, 010421000, 010422000, 010423000, 010424000, 010425000, 010426000, 010427000, 010428000, 010431000, 010432000, 010433000, 010434000, 010435000, 010436000, 010437000, 010438000, 010441000, 010442000, 010443000, 010444000, 010445000, 010446000, 010447000, 0104 lines
line 021 - the balance of account 010410000 "Depreciation of real estate of the institution";
line 022 - the balance of account 010420000 "Depreciation of especially valuable movable property of the institution" minus the balance of account 010429000 "Depreciation of intangible assets - especially valuable movable property of the institution";
line 023 - the balance of account 010430000 "Depreciation of other movable property of the institution" minus the balance of account 010439000 "Depreciation of intangible assets - other movable property of the institution";
line 024 - the balance of account 010440000 "Depreciation of leased items" minus the balance of account 010449000 "Depreciation of intangible assets - leased items";
line 030 - difference between lines 010 and 020;
line 031 - difference between lines 011 and 021;
line 032 - difference between lines 012 and 022;
line 033 - difference between lines 013 and 023;
line 034 - difference between lines 014 and 024;
line 040 - the balance of account 010200000 "Intangible assets" (the sum of lines 041 - 043);
line 041 - the balance of account 010220000 "Intangible assets - especially valuable movable property of the institution";
line 042 - the balance of account 010230000 "Intangible assets - other movable property of the institution";
line 043 - account balance 010240000 "Intangible assets - leased items";
line 050 - the amount of balances on the corresponding accounts of the analytical accounting of account 010400000 "Depreciation" (010429000, 010439000, 010449000) (the sum of lines 051 - 053);
line 051 - the balance of account 010429000 "Amortization of intangible assets - especially valuable movable property of the institution";
line 052 - the balance of account 010439000 "Amortization of intangible assets - other movable property of the institution";
line 053 - account balance 010449000 "Amortization of intangible assets - leased items";
line 060 - difference between lines 040 and 050;
line 061 - difference between lines 041 and 051;
line 062 - difference between lines 042 and 052;
line 063 - difference between lines 043 and 053;
line 070 - account balance 010300000 "Non-produced assets";
line 080 - account balance 010500000 "Inventories";
line 081 - the balance of account 010520000 "Inventory - especially valuable movable property of the institution";
line 090 - the balance of account 010600000 "Investments in non-financial assets (the sum of lines 091 - 094);
line 091 - the balance of account 010610000 "Investments in real estate of the institution";
line 092 - the balance of account 010620000 "Investments in especially valuable movable property of the institution";
line 093 - the balance of account 010630000 "Investments in other movable property of the institution";
line 094 - the balance of account 010640000 "Investments in leasing objects";
line 100 - account balance 010700000 "Non-financial assets in transit" (the sum of lines 101 - 104);
line 101 - the balance of account 010710000 "Real estate of the institution in transit";
line 102 - the balance of account 010720000 "Especially valuable movable property of the institution in transit";
line 103 - the balance of account 010730000 "Other movable property of the institution in transit";
line 104 - account balance 010740000 "Leased items in transit";
line 140 - the balance of account 010900000 "Costs for the manufacture of finished products, performance of works, services";
line 150 - the sum of lines 030, 060, 070, 080, 090, 100, 140.
Lines 010, 011 - 014, 020, 021 - 024, 040, 041 - 043, 050, 051 - 053, 081 are not included in the balance currency.
Lines 010 - 150 in columns 5, 9 are not filled.
Section "Financial assets"
18. The "Financial assets" section reflects the indicators of the presence of financial assets in the context of accounting accounts:
line 170 - the balance of account 020100000 "Cash of the institution" (the sum of lines 171 - 179);
line 171 - balance on account 020111000 "Cash funds of the institution on personal accounts with the treasury body";
line 172 - the balance of account 020113000 "Funds of the institution in the treasury body on the way";
line 173 - the balance of account 020121000 "Institution's funds on accounts with a credit institution". Line 173 is not filled in by state (municipal) budgetary institutions;
line 174 - the balance of account 020123000 "Funds of an institution in a credit institution in transit";
line 175 - the balance of account 020126000 "Letters of credit on the accounts of an institution with a credit institution";
line 176 - balance on account 020127000 "Funds of an institution in foreign currency on accounts with a credit institution";
line 177 - account balance 020134000 "Cashier";
line 178 - account balance 020135000 "Money documents";
line 179 - the balance of account 020122000 "Institutional funds placed on deposits with a credit institution". Line 179 is not filled in by state (municipal) budgetary institutions;
line 210 - account balance 020400000 "Financial investments" (the sum of lines 211 - 213);
line 211 - the balance of account 020420000 "Securities other than shares";
line 212 - the balance of account 020430000 "Shares and other forms of participation in capital";
line 213 - account balance 020450000 "Other financial assets";
line 230 - balance of account 020500000 "Calculations on income", the credit balance of the account is reflected with a minus sign;
line 260 - the balance of account 020600000 "Settlements on issued advances";
line 290 - the balance of account 020700000 "Settlements on credits, loans (loans)" (the sum of lines 291 - 292);
line 291 - the balance of account 020710000 "Settlements on granted credits, loans (loans)";
line 292 - the balance of account 020720000 "Settlements in the framework of target foreign credits (borrowings)";
line 310 - the balance of account 020800000 "Settlements with accountable persons", the credit balance of the account is reflected with a minus sign;
line 320 - the balance of account 020900000 "Settlements for damage to property";
line 330 - account balance 021000000 "Other settlements with debtors" (the sum of lines 331, 333, 335, 336);
line 331 - the balance of account 021001000 "VAT settlements on acquired material assets, works, services";
line 333 - the balance of account 021003000 "Cash settlements with the financial authority";
line 335 - account balance 021005000 "Settlements with other debtors";
line 336 - the balance of account 021006000 "Settlements with the founder", the credit balance of the account is reflected with a minus sign;
line 370 - account balance 021500000 "Investments in financial assets" (the sum of lines 371 - 373);
line 371 - the balance of account 021520000 "Investments in securities other than shares";
line 372 - the balance of account 021530000 "Investments in shares and other forms of participation in capital";
line 373 - the balance of account 021550000 "Investments in other financial assets";
line 400 - sum of lines 170, 210, 230, 260, 290, 310, 320, 330, 370.
Lines 175, 178, 179, 210 - 373 in columns 5, 9 are not filled.
Line 410 - the sum of lines 150, 400.
Section "Obligations"
19. The "Liabilities" section reflects the indicators of the presence of accounts payable of the institution in the context of accounting accounts:
line 470 - the balance of account 030100000 "Settlements with creditors on debt obligations" (the sum of lines 471, 472, 474);
line 471 - the balance of account 030110000 "Settlements on debt obligations in rubles";
line 472 - the balance of account 030120000 "Settlements on debt obligations on targeted foreign credits (borrowings)";
line 474 - account balance 030140000 "Settlements on debt obligations in foreign currency";
line 490 - the balance of account 030200000 "Settlements on assumed obligations";
line 510 - the balance of account 030300000 "Settlements for payments to budgets" (the sum of lines 511 - 515);
line 511 - the balance of account 030301000 "Calculations on personal income tax";
line 512 - the amount of balances on accounts 030302000 "Calculations on insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood", 030306000 "Calculations on insurance premiums for compulsory social insurance against industrial accidents and occupational diseases". The debit balance of accounts is reflected with a "minus" sign;
line 513 - the balance of account 030303000 "Calculations on corporate income tax", the debit balance of the account is reflected with a minus sign;
line 514 - the balance of account 030304000 "Value Added Tax Calculations", the debit balance of the account is reflected with a minus sign;
line 515 - the amount of balances on accounts 030305000 "Calculations on other payments to the budget", 030312000 "Calculations on corporate property tax", 030313000 "Calculations on land tax". The debit balance of accounts is reflected with a "minus" sign;
line 516 - the amount of balances on accounts 030307000 "Calculations on insurance premiums for compulsory health insurance to the Federal Compulsory Health Insurance Fund", 030308000 "Calculations on insurance premiums for compulsory health insurance to the Territorial Compulsory Medical Insurance Fund", 030309000 "Calculations for additional insurance premiums for pension insurance", 030310000 "Calculations on insurance premiums for compulsory pension insurance for the payment of the insurance part of labor pension", 030311000 "Calculations for insurance premiums for compulsory pension insurance for the payment of the funded part of labor pension". The debit balance of accounts is reflected with a "minus" sign;
line 530 - the balance of account 030400000 "Other settlements with creditors" (the sum of lines 531 - 534, 536), the debit balance of the account is reflected with a minus sign;
line 531 - the balance of account 030401000 "Settlements on funds received under temporary disposal";
line 532 - account balance 030402000 "Settlements with depositors";
line 533 - the balance of account 030403000 "Calculations on deductions from wage payments";
line 534 - the balance of account 030404000 "Internal settlements", the debit balance of the account is reflected with a minus sign;
line 536 - the balance of account 030406000 "Settlements with other creditors", the debit balance of the account is reflected with a minus sign;
line 600 is the sum of lines 470, 490, 510, 530.
Lines 470 - 516, 532, 533, 534 in columns 5, 9 are not filled.
Section "Financial result"
20. The section "Financial result" reflects the indicators of the financial result of the institution's activities, formed on the accounts of accounting:
line 620 - the balance of account 040100000 "Financial result of an economic entity" (the sum of lines 623 - 625), the debit balance of the account is reflected with a minus sign;
line 623 - the balance of account 040130000 "Financial result of the previous reporting periods", the debit balance of the account is reflected with a minus sign;
line 624 - account balance 040140000 "Deferred income"; line 625 - the balance of account 040150000 "Deferred expenses", the debit balance of the account is reflected with a minus sign. Lines 620 - 625 in columns 5, 9 are not filled. Line 900 is the sum of lines 600, 620.
Certificate of availability of property
and liabilities on off-balance accounts
21. Certificate of the presence of property and liabilities on off-balance accounts (hereinafter for the purposes of this Instruction - the Certificate in the Balance Sheet (f. 0503730) is formed on the basis of indicators for accounting for property and liabilities reflected in the following off-balance accounts:
account 01 "Property received for use" (line 010) - in the context of real estate, including non-produced assets (land plots in use), and movable property, grouped by type of material assets, approved by the institution as part of the formation of an accounting policy with taking into account the requirements of the founder to disclose information in the financial statements of the institution on the composition of property, settlements and liabilities (hereinafter, for the purposes of this Instruction - the requirements of the founder for analytics) (lines 011 - 015);
account 02 "Tangible assets accepted for storage" (line 020) - with a grouping by type of material assets approved by the institution as part of the formation of an accounting policy, taking into account the requirements of the founder's requirements for analytics (lines 021 - 029);
account 03 "Forms of strict reporting" (line code 030) - with a grouping by type of forms approved by the institution as part of the formation of an accounting policy, taking into account the requirements of the founder for analytics (lines 031 - 039);
account 04 "Written-off debt of insolvent debtors" (line 040) - in the context of debtors, for major transactions concluded by the institution, transactions with dependence, other grouping by type of receivables (by income (their types), expenses (their types), approved by the institution in as part of the formation of an accounting policy, taking into account the requirements of the founder for analytics (lines 041 - 049);
account 05 "Tangible assets paid for through centralized supply" (line 050) - by types of non-financial assets: fixed assets (by property groups: especially valuable movable property, other movable property), inventories (by property groups: especially valuable movable property , other movable property) (lines 051 - 059);
account 06 "Debts of pupils and students for unreturned material assets" (line 060);
account 07 "Challenging awards, prizes, cups and valuable gifts, souvenirs" (line 070) - separately for the property included in the conditional assessment and for the acquisition cost (lines 071, 072);
account 08 "Unpaid vouchers" (line 080);
account 09 "Spare parts for vehicles issued to replace worn ones" (line 090);
account 10 "Security for the fulfillment of obligations" (line 100) - by type of security (deposit, pledge, bank guarantee, guarantee, other security) (lines 101 - 105);
account 12 "Special equipment for performing research work under contracts with customers" (line 120);
account 13 "Experimental devices" (line 130);
account 15 "Settlement documents not paid on time due to lack of funds on the account of a state (municipal) institution" (line 150);
account 16 "Overpayment of pensions and benefits due to incorrect application of legislation on pensions and benefits, counting errors" (line code 160);
account 17 "Receipts of funds to the accounts of the institution" (line 170) - in the context of total amounts for income, other income from sources of financing the deficit of funds (lines 171, 173, respectively), as well as expenses, other payments for the return of sources of financing the deficit of funds of the institution ( including on settlements between an institution and a separate subdivision created by it, or between separate subdivisions) (lines 172, 173, respectively);
account 18 "Withdrawals of funds from the accounts of the institution" (line 180) - in the context of the total amounts for expenses and payments by sources of financing the deficit of the institution's funds (lines 181, 182, respectively);
account 20 "Debt written off, unclaimed by creditors" (line 200) - in the context of creditors, for major transactions concluded by the institution, transactions in which there is an interest (hereinafter, for the purposes of this Instruction - transactions with interest), another grouping by type of accounts payable ( its terms), approved by the institution as part of the formation of an accounting policy, taking into account the requirements of the founder for analytics (lines 201 - 209);
account 21 "Fixed assets worth up to 3000 rubles inclusive in operation" (line 210) - in the context of groups of fixed assets: especially valuable movable property, other movable property, other grouping by type of fixed assets, approved by the institution as part of the formation of an accounting policy, taking into account the requirements analytics founder (lines 211 - 219);
account 22 "Tangible assets received through centralized supply" (line 230) - broken down by types of non-financial assets: fixed assets (by property groups: especially valuable movable property, other movable property), inventories (by property groups: especially valuable movable property , other movable property) (lines 221 - 229);
account 23 "Periodical publications for use" (line 230);
account 24 "Property transferred for trust management" (line code 240) - in the context of non-financial assets: fixed assets (by groups of property: real estate, especially valuable movable property, other movable property), intangible assets (by groups of property: especially valuable movable property, other movable property); inventories (by groups of property: particularly valuable movable property, other movable property) and financial assets (by type of assets) (lines 241 - 249);
account 25 "Property transferred for paid use (lease)" (line 250) - broken down by types and groups of non-financial assets (real estate, especially valuable movable property, other movable property), another grouping approved by the institution as part of the formation of an accounting policy with taking into account the requirements of the founder for analytics (lines 251 - 259);
account 26 "Property transferred for gratuitous use" (line 260) - by types and groups of non-financial assets (real estate, especially valuable movable property, other movable property), another grouping approved by the institution as part of the formation of an accounting policy, taking into account the requirements of the founder for analytics (lines 261 - 269).
The indicators are reflected in the Certificate as part of the Balance Sheet (f. 0503730) in the context of activities for the provision of services (works) (columns 4, 7), activities with earmarked funds (columns 5, 8) and the final indicator at the beginning of the year and the end of the reporting period (columns 6, 9, respectively).
The list of additional analytical indicators for the lines "including:" is established by the institution as part of the formation of an accounting policy, taking into account the founder's requirements for analytics.
22. An institution that has separate subdivisions under its control (hereinafter referred to as the head institution) draws up a consolidated Balance Sheet (f. 0503730) on the basis of the Balances (f. 0503730) compiled and submitted by separate subdivisions, by summing the indicators of the same name by lines and columns of reports.
Certificate of consolidated settlements of the institution (f. 0503725)
23. Certificate on the consolidated settlements of the institution (f. 0503725) (hereinafter for the purposes of this Instruction - the Certificate (f. 0503725) is formed by the head institution and its separate divisions to determine interrelated indicators that are subject to exclusion when the head institution forms consolidated forms of financial statements and is submitted to following reporting dates:
as of April 1, July 1 and October 1 of the current year - in terms of determining interrelated indicators for monetary settlements and non-monetary settlements in terms of non-cash transactions for the implementation of the financial and economic activity plan (estimated income and expenses) of the institution;
on another reporting date established by the parent institution, the founder.
The certificate (f. 0503725) is compiled on an accrual basis from the beginning of the financial year based on the data reflected as of the reporting date:
on the relevant accounts of account 030404000 "Internal settlements" for the consolidation of internal settlements between the head office and separate divisions;
on accounts 040120241 "Expenses on gratuitous transfers to state and municipal organizations", 040110180 "Other income" for the consolidation of settlements on gratuitous transfer (receipt) of financial, non-financial assets and liabilities between the parent institution and its subordinate separate divisions (branches) having the status of a legal entity , including centralized procurement, centralization and distribution of funds.
The certificate (f. 0503725) is compiled separately for each account code listed in this paragraph.
24. The certificate (f. 0503725) is compiled separately for the types of financial security: the institution's own income (type code - 2), subsidy for the implementation of the state (municipal) task (type code - 4), subsidies for other purposes (type code - 5) , budget investments (type code - 6), funds for compulsory health insurance (type code - 7).
25. Reference indicators (f. 0503725) as of January 1 of the year following the reporting one are reflected without taking into account the result of final operations to close accounts at the end of the financial year, carried out on December 31 of the reporting financial year.
26. In the Certificate (f. 0503725) under the account code 030404000 "Intradepartmental Settlements" (hereinafter for the purposes of this Instruction - the Certificate (f. 0503725 under the account code 030404000), the head institution (separate subdivision) reflects:
in column 2 - the code of the institution (separate subdivision) assigned by the head institution in order to systematize the workflow, financial (accounting) information (hereinafter, for the purposes of this Instruction - the code according to the list of separate subdivisions);
in column 3 - the number of the corresponding account of the analytical accounting of account 030404000 "Intradepartmental settlements", which reflects settlements with the counterparty;
on the line "Total":
columns 2, 3, 6 are not filled in;
in columns 4, 5 - the total amount of settlements with counterparties, respectively, in debit (credit);
on the line "including by account number":
column 2, 6 is not completed;
column 3 indicates the number of the corresponding account of analytical accounting of account 030404000 "Internal settlements", containing in the appropriate categories the numbers of the accounting account: code of the type of financial support (activity), analytical codes of the type of receipts (disposals);
in columns 4, 5 - the total amount of settlements with counterparties on debit (credit) in the context of the account numbers indicated in column 3;
in columns 4, 5 - the total amount of settlements with counterparties for operations with cash (hereinafter referred to as cash settlements) by debit (credit) in the context of the account numbers indicated in column 3 and summarized by the numbers of the corresponding accounts indicated in column 6;
in column 2 - code according to the list of separate divisions;
column 3 indicates the number of the corresponding account 030404000 "Intradepartmental settlements";
in columns 4, 5 - the total amount of settlements with counterparties for transactions not related to cash (hereinafter referred to as non-cash settlements), by debit (credit) in the context of the account numbers indicated in column 3 and summarized by the numbers of the corresponding accounts indicated in column 6;
in column 6 - the number of the corresponding accounting account.
27. In the Certificate on consolidated settlements (f. 0503725) under the account code 040120241 "Expenses on gratuitous transfers to state and municipal organizations" (hereinafter for the purposes of this Instruction - the Certificate (f. 0503725 according to the KOSGU code 241), the parent institution (separate subdivision) reflects :
in column 1 - the name of the counterparty for the reflected settlements;
in column 3 - the number of the corresponding account 040120241 "Expenses on gratuitous transfers to state and municipal organizations", which reflects settlements with the counterparty;
in columns 4, 5 - the amount of settlements with the counterparty, respectively, in debit (credit);
in column 6 - the number of the corresponding accounting account.
The lines "Total", "including by account number", "monetary settlements", "non-monetary settlements" are formed in the following order:
on the line "Total":
columns 2, 3, 5, 6 are not filled in;
column 4 reflects the total amount of calculations;
in column 4 - the total amount of settlements with counterparties in the context of the account numbers indicated in column 3;
columns 5, 6 are not filled;
on the line "cash settlements" in the context of counterparties participating in settlements (codes according to the list of separate divisions indicated in column 2):
column 3 shall reflect account number 040120241 "Expenses on gratuitous transfers to state and municipal organizations";
in column 4 - the total amount of cash settlements with counterparties in the context of the account numbers indicated in column 3 and summarized by the numbers of the corresponding accounts indicated in column 6;
column 5 is not completed;
in column 6 - the number of the corresponding accounting account;
on the line "non-monetary settlements" in the context of counterparties participating in settlements (codes according to the list of separate divisions indicated in column 2):
column 3 shall reflect account number 040120241 "Expenses on gratuitous transfers to state and municipal organizations";
in column 4 - the total amount of non-monetary settlements with counterparties in the context of the account numbers indicated in column 3 and summarized by the numbers of the corresponding accounts indicated in column 6;
line 5 is not filled;
in column 6 - the number of the corresponding accounting account.
When forming the indicators of column 4 on the lines "Total", "including by the number (code) of the account", "monetary settlements", "non-monetary settlements", the sum of the indicators of credit settlements (column 5) is reflected in a negative value.
28. In the Certificate (f. 0503725) under the account code 040110180 "Other income" (hereinafter for the purposes of this Instruction - the Certificate (f. 0503725 under the KOSGU code 180), the parent institution (separate subdivision) reflects:
in column 1 - the name of the counterparty for the reflected settlements;
in column 2 - codes according to the list of separate subdivisions;
in column 3 - the number of the corresponding account 040110180 "Other income", which reflects settlements with the counterparty;
in columns 4, 5 - the amount of settlements with the counterparty, respectively, in debit (credit);
in column 6 - the number of the corresponding accounting account.
The lines "Total", "including by account number", "monetary settlements", "non-monetary settlements" are formed in the following order:
on the line "Total":
columns 2, 3, 4, 6 are not filled in;
column 5 reflects the total amount of calculations;
on the line "including by account number" in the context of counterparties involved in settlements (codes according to the list of separate subdivisions indicated in column 2):
in column 5 - the total amount of settlements with counterparties in the context of the account numbers indicated in column 3;
columns 4, 6 are not filled;
on the line "cash settlements" in the context of counterparties participating in settlements (codes according to the list of separate divisions indicated in column 2):
column 3 shall reflect the account number 040110180 "Other income";
column 4 is not completed;
in column 5 - the total amount of cash settlements with counterparties in the context of the account numbers indicated in column 3 and summarized by the numbers of the corresponding accounts indicated in column 6;
in column 6 - the number of the corresponding accounting account;
on the line "non-monetary settlements" in the context of counterparties participating in settlements (codes according to the list of separate divisions indicated in column 2):
column 3 shall reflect the account number 040110180 "Other income";
column 4 is not completed;
in column 5 - the total amount of non-cash settlements with counterparties in the context of the account numbers indicated in column 3 and summarized by the numbers of the corresponding accounts indicated in column 6;
in column 6 - the number of the corresponding accounting account.
When forming the indicators of column 5 on the lines "Total", "including by the number (code) of the account", "monetary settlements", "non-monetary settlements", the sum of the indicators of debit settlements (column 4) is reflected in a negative value.
29. The head office draws up a summary Statement (f. 0503725, account code 030404000) on the basis of the Certificates (f. 0503725, account code 030404000) submitted by separate subdivisions by summing the indicators of the same name by lines and columns of the report.
In the consolidated Certificate (f. 0503725 for account code 030404000) compiled by the parent institution, the total amounts of debit and credit turnovers for account number 030404000 "Intradepartmental settlements" reflected in columns 4, 5 must be equal to each other, respectively, for each final line of the report : "Total", "including by account number", "monetary settlements", "non-monetary settlements".
30. The head office draws up consolidated Certificates (f. 0503725 for account codes 040120241, 040110180) on the basis of Certificates (f. 0503725 for account codes 040120241, 040110180) submitted by separate subdivisions that have the status of legal entities by summing the same-name indicators in rows and columns reports.
Certificate on the conclusion by the institution of accounting accounts of the reporting financial year (f. 0503710)
31. A certificate on the conclusion by an institution of accounting accounts for the reporting financial year (f. 0503710) (hereinafter for the purposes of this Instruction - Certificate (f. 0503710) is formed by the institution (separate subdivision) as part of the annual reporting forms and reflects the turnover on accounting accounts subject to in accordance with the established procedure, closing at the end of the reporting financial year, in the context of activities with targeted funds and activities for the provision of services (works).
32. The institution generates a Certificate (f. 0503710) to the Balance (f. 0503730) based on the data on the relevant accounts of analytical accounting of account 030404000 "Intradepartmental settlements", 040110000 "Income of the current financial year", 040120000 "Expenses of the current financial year" in the sum of indicators , formed as of January 1 of the year following the reporting one, before the closing operations (columns 2 - 5) and in the amount of the final operations for closing accounts made on December 31, at the end of the reporting financial year (columns 6 - 13).
33. The head office generates a consolidated Certificate (f. 0503710) to the consolidated Balance Sheet (f. 0503730) on the basis of the Certificates (f. 0503710) submitted by separate subdivisions by summing the indicators of the same name reflected in columns 2 - 13 according to the corresponding numbers of accounting accounts, and the exclusion of interrelated turnovers in terms of transactions for the gratuitous transfer (receipt) of financial, non-financial assets and liabilities between the parent institution and separate divisions in the following order:
according to the corresponding numbers of accounts of analytical accounting of account 030404000 "Internal settlements" (columns (2, 7, 10), (3, 6, 11) and (4, 9, 12), (5, 8, 13) of the consolidated Certificate (f. 0503710), to the consolidated Balance Sheet (f. 0503730) based on the indicators in column 4, 5 of the References (f. 0503725 under account code 030404000) of separate divisions, respectively, for activities with targeted funds and activities for the provision of services (works);
according to account numbers 040120241 "Expenses on gratuitous transfers to state and municipal organizations" and 040110180 "Other income" (columns (2, 7, 10), (3, 6, 11) and (4, 9, 12), (5, 8 , 13) consolidated Certificate (f. 0503710), respectively) in the amount of the sum of the indicators in column 4 and 5 of the Certificates (f. 0503725 according to KOSGU codes 241, 180) of separate divisions submitted as of the reporting date.
Report on the implementation by the institution of the plan of its financial and economic activities (f. 0503737)
34. The report on the implementation by the institution of the plan of its financial and economic activities (f. 0503737) (hereinafter for the purposes of this Instruction - the Report (f. 0503737) is compiled by the institution (separate subdivision) in the context of types of financial support (activity): own income of the institution (code type - 2), a subsidy for the implementation of the state (municipal) task (type code - 4), subsidies for other purposes (type code - 5), budget investments (type code - 6), funds for compulsory health insurance (type code - 7 ), as of April 1, July 1, October 1, January 1 of the year following the reporting year.
35. Indicators as of January 1 of the year following the reporting one are reflected in the Report (f. 0503737) without taking into account the result of the final operations to close accounts at the end of the financial year carried out on December 31 of the reporting financial year.
36. The Report (f. 0503737) on an accrual basis reflects the performance indicators by the institution (its separate subdivision) in the reporting period of the Plan of financial and economic activities (estimated income and expenses) for the current (reporting) financial year (hereinafter referred to as the performance indicators of the plan).
Plan performance indicators are reflected on the basis of the analytical data of the institution’s accounting in the context of analytical codes for the type of income (other receipts, including from borrowings (sources of financing the deficit of the institution’s funds) (hereinafter referred to as receipts) and expenses (other payments, including repayment of borrowings ) (hereinafter referred to as disposals), respectively, by sections of the Report (f. 0503737):
Section 1. Income of the institution;
Section 2. Expenses of the institution;
Section 3. Sources of funding for the deficit of funds of the institution.
37. In order to disclose information on the performance indicators of the plan, taking into account more detailed (expanded) analytics on receipts (retirements), approved by the Plan of financial and economic activities (estimated income and expenses) of the institution, an act of the founder, the relevant financial authority may be introduced in sections of the Report (f. 0503737) additional substrings.
38. Column 4 of the Report (f. 0503737) reflects, respectively, by sections of the report - "Income of the institution", "Expenses of the institution", "Sources of financing the deficit of funds of the institution", the amounts of income, expenses, receipts planned for the current (reporting) financial year from borrowings and payments to repay borrowings (hereinafter - receipts and payments of sources of financing the deficit of the institution's funds) approved by the Plan of financial and economic activities (estimated income and expenses) of the institution for the current (reporting) financial year, taking into account subsequent changes drawn up in the prescribed manner as of the reporting date (hereinafter, for the purposes of this Instruction - approved planned appointments), reflected in the relevant accounts of the analytical accounting of account 050410000 "Estimated (planned) appointments of the current financial year".
Line 700, column 4 of the section "Sources of financing the deficit of the institution's funds" reflects the indicator of change in the balance of the institution's funds relative to the beginning of the reporting financial year, planned by the Plan of financial and economic activities (estimated income and expenses) of the institution: in terms of the planned change in the balance of the institution's funds, including number (increase, decrease) of funds placed by an autonomous institution on its deposit accounts:
the planned indicator for increasing the balance of the institution's funds is reflected in line 700 with a minus sign;
the planned indicator for reducing the balance of the institution's cash is reflected in line 700 with a plus sign.
Column 4 on lines 710, 720 is not filled in.
In lines 820, 821, 822, columns 4 of the section "Sources of financing the deficit of the institution's funds" reflect the planned assignment of receipts (outputs) of the institution's funds when it makes settlements between the parent institution and its separate subdivision (between separate subdivisions of one institution):
line 821 reflects the planned indicator of cash receipts, the indicator is reflected with a plus sign;
line 822 reflects the planned indicator of cash outflows, the indicator is reflected with a minus sign;
the indicator on line 820 is equal to the sum of lines 821 and 822.
In lines 830, 831, 832, columns 4 of the section "Sources of financing the deficit of the institution's funds" reflect the planned assignment of changes in calculations for raising funds of the institution from other types of financial support (activity) when fulfilling obligations (monetary obligations) within the balance of the institution's own funds:
line 831 reflects the planned increase in settlements for attracting balances of funds, the indicator is reflected with a plus sign;
line 832 reflects the planned reduction in settlements for attracting balances of funds, the indicator is reflected with a minus sign;
the indicator for line 830 is equal to the sum of lines 831 and 832.
39. In column 10 "Not fulfilled planned appointments" on the reporting date, the difference is reflected, respectively, in the sections of the report - "Income of the institution", "Expenses of the institution", "Sources of financing the deficit of funds of the institution" between column 4 and column 9.
For lines that do not contain data in column 4, column 10 is not filled in.
The indicator of column 10 in lines 010, 200, 520, 620 is determined as the sum of unfulfilled assignments for the section (for a group of lines).
Column 10 on lines 710, 720, 731, 732 is not filled in.
40. Line 450 of the report shall reflect the difference between line 010 of the section "Income of the institution" and line 200 of the section "Expenses of the institution", respectively, in columns 4, 5, 6, 7, 8, 9.
Column 10 on line 450 is not filled in.
41. Line 500 of the report shall reflect the sum of lines 520, 620,700, 730, 820, 830, respectively, in columns 4, 5, 6, 7, 8, 9.
The indicators on line 500 of the section "Sources of financing the deficit of funds of the institution" in columns 4, 5, 6, 7, 8, 9 should be equal to the indicators reflected on line 450 in columns 4, 5, 6, 7, 8, 9 of the section "Expenses institutions" respectively with the opposite sign.
42. In the section "Income of the institution" shall be reflected:
data on cash receipts of income (including their returns), executed: through personal accounts opened for an institution in the body providing cash services - column 5; through accounts in rubles and foreign currency opened with credit institutions for an institution in accordance with the legislation of the Russian Federation (hereinafter referred to as bank accounts) - column 6; through the cash desk of the institution - column 7;
data on the execution of planned appointments on the income of the institution without cash flow (hereinafter referred to as non-cash transactions) - column 8;
in column 5 - on the basis of analytical data on the types of income reflected on off-balance accounts 17 "Receipts of funds to the accounts of the institution" opened to accounts 020111000 "Cash of the institution on personal accounts in the treasury" and 020113000 "Cash of the institution in the treasury on the way", as well as data on the execution of returns of excessively received income by the institution, executed at the expense of another financial source, attracted within the balance of funds on the personal account of the institution, reflected in the correspondence with the debit of account 030406000 "Settlements with other creditors". At the same time, operations for crediting to the personal accounts of institutions of cash received by the cash desk of the institution in the form of income are not included in column 5;
in column 6 - on the basis of analytical data by type of income reflected in off-balance accounts 17 "Receipts of funds to the accounts of the institution" opened to accounts 020121000 "Cash of the institution on accounts with a credit institution" (for autonomous institutions), 020123000 "Cash institutions in a credit institution on the way" and 020127000 "Funds of an institution in foreign currency on accounts with a credit institution", as well as data on the execution of returns of excessively received income by the institution executed from another financial source attracted within the balance of funds on the bank account of the institution reflected in correspondence with the debit of account 030406000 "Settlements with other creditors". At the same time, operations of autonomous institutions to credit bank accounts with cash (in rubles) received by the cash desk of the institution in the form of income are not included in column 6;
in column 7 - on the basis of analytical data on the types of income received in the reporting period at the cash desk of the institution and reflected on account 020134000 "Cashier", as well as data on the execution of returns of excessively received income by the institution, executed at the expense of another financial source attracted within the balance of the institution's cash on hand reflected in correspondence with the debit of account 030406000 "Settlements with other creditors";
in column 8 - on the basis of data on the relevant accounts of analytical accounting, reflecting non-cash transactions on the income of the institution, in the context of the types of income provided for by planned appointments for the current (reporting) financial year.
43. In the section "Expenses of the institution" shall be reflected:
data on the payment of expenses (taking into account their recovery), executed: through personal accounts opened for the institution in the body providing cash services - column 5; through accounts in rubles and foreign currency opened with credit institutions for an institution in accordance with the legislation of the Russian Federation - column 6; through the cash desk of the institution - column 7;
data on non-cash transactions for the execution of expenses of the institution - column 8;
the total amount of completed planned appointments for the reporting period - column 9 (the amount of columns 5, 6, 7, 8).
When forming a section of the report, the indicators are reflected:
in column 5 - on the basis of analytical data on the types of expenses reflected in off-balance accounts 18 "Withdrawals of funds from the accounts of the institution" opened to accounts 020111000 "Cash of the institution on personal accounts with the treasury", as well as data on the execution of expenses by the institution ( monetary obligations) executed at the expense of another financial source attracted within the balance of funds on the personal account of the institution, reflected in the correspondence with the debit of account 030406000 "Settlements with other creditors". At the same time, operations to receive cash from the personal accounts of institutions, for making payments on the expenses of the institution, are not included in column 5;
in column 6 - on the basis of analytical data on the types of expenses reflected on off-balance accounts 18 "Withdrawal of funds from the accounts of the institution" opened to accounts 020121000 "Cash of the institution on accounts with a credit institution" (for autonomous institutions), 020126000 "Letters of credit to accounts of an institution with a credit institution" and 020127000 "Cash of an institution in foreign currency on accounts with a credit institution", as well as data on the fulfillment by the institution of expenses (monetary obligations) executed at the expense of another financial source attracted within the balance of funds on the bank account of the institution reflected in correspondence with the debit of account 030406000 "Settlements with other creditors". At the same time, operations to receive cash from bank accounts of institutions, for making payments on the costs of the institution, are not included in column 6;
in column 7 - on the basis of analytical data on the types of payments for expenses made in the reporting period from the cash desk of the institution, and reflected on account 020134000 "Cashier", as well as data on the execution by the institution of expenses (monetary obligations) executed at the expense of another financial source, attracted within the balance of the institution's cash on hand, reflected in correspondence with the debit of account 030406000 "Settlements with other creditors";
in column 8 - on the basis of data on the relevant accounts of analytical accounting, reflecting non-cash transactions for the expenses of the institution, in the context of the types of expenses provided for by planned assignments for the current (reporting) financial year.
44. In the section "Sources of financing the deficit of funds of the institution" shall be reflected:
data on cash receipts and disposals of sources of financing the deficit of funds of the institution, executed: through personal accounts opened for the institution in the body providing cash services - column 5; through accounts in rubles and foreign currency opened with credit institutions for an institution in accordance with the legislation of the Russian Federation - column 6; through the cash desk of the institution - column 7;
data on non-cash transactions for the execution of receipts (payments) of sources of financing the deficit of funds of institutions - column 8;
the total amount of completed planned appointments for the reporting period - column 9 (the amount of columns 5, 6, 7, 8).
When forming lines 520, 620 of the section, the amounts are reflected:
indicators in lines 521, 523, 525, 527, 621, 625 are reflected in a positive value (with a plus sign), in lines 522, 524, 526, 528, 622, 626 - with a minus sign;
in column 5 - on the basis of analytical data on the types of receipts (payments) of sources of financing the deficit of funds of the institution, reflected in off-balance accounts 17 "Receipts of funds to the accounts of the institution" and 18 "Withdrawals of funds from the accounts of the institution", opened to account 020111000 "Cash funds of the institution on personal accounts in the treasury" and 020113000 "Funds of the institution in the treasury on the way", in the positive and negative values of the indicators defined in paragraph six of this clause, as well as data on the execution by the institution of payments by sources of financing the deficit of funds of the institution, executed at the expense of another financial source, attracted within the balance of funds on the personal account of the institution, reflected in the correspondence with the debit of account 030406000 "Settlements with other creditors". At the same time, operations for crediting cash to the personal accounts of institutions from the cash desk of the institution are not included in column 5;
in column 6 - on the basis of analytical data on the types of receipts (payments) of sources of financing the deficit of the institution's funds, reflected in off-balance accounts 17 "Receipts of funds to the accounts of the institution" and 18 "Withdrawals of funds from the accounts of the institution", opened to accounts 020121000 "Cash funds of an institution on accounts with a credit institution", 020123000 "Cash of an institution with a credit institution on the way", 020126000 "Letters of credit on accounts of an institution with a credit institution", 020127000 "Cash of an institution in foreign currency on accounts with a credit institution", in positive and in the negative value of the indicators, paragraph six of this paragraph of the Instruction, as well as data on the execution by the institution of payments by sources of financing the deficit of the institution's funds, executed at the expense of another financial source, attracted within the balance of funds on the bank account of the institution, reflected in the correspondence with the debit of account 030406000 " Calculations with other creditors. At the same time, operations for crediting cash to the bank accounts of institutions from the cash desk of the institution are not included in column 6;
in column 7 - on the basis of analytical data on the types of receipts (payments) of sources of financing the deficit of funds of the institution, made in the reporting period from the cash desk of the institution, and reflected on account 020134000 "Cash", as well as data on the execution by the institution of payments by sources of financing the deficit of funds of the institution executed at the expense of another financial source, attracted within the limits of the institution's cash balance on hand, reflected in correspondence with the debit of account 030406000 "Settlements with other creditors";
in column 8 - on the basis of data on the relevant accounts of analytical accounting, reflecting non-cash transactions by sources of financing the deficit of funds of institutions, in the context of types of receipts (payments) provided for by planned assignments for the current (reporting) financial year.
Line 700 column 5, 6, 7, 9 reflects the sum of lines 710 and 720.
Line 710 is formed:
in column 5 - on the basis of data on receipts of funds to the personal accounts of the institution, reflected in the debit of accounts 020111000 "Funds of the institution on personal accounts in the treasury body", 020113000 "Cash funds of the institution in the treasury body on the way", except for data on receipts , reflected in the correspondence with the credit of account 020113000 "Funds of the institution in the treasury body in transit";
in column 6 - on the basis of data on receipts of funds to the bank accounts of the institution, reflected in the debit of accounts 020121000 "Cash of the institution on accounts with a credit institution" and 020122000 "Cash of the institution placed on deposits with a credit institution" (for an autonomous institution) , 020123000 "Funds of an institution with a credit institution on the way", 020126000 "Letters of credit on accounts of an institution with a credit institution", 020127000 "Cash of an institution in foreign currency on accounts with a credit institution", except for data on receipts reflected in correspondence with a loan account 020113000 "Funds of the institution in the treasury body on the way";
column 7 on the basis of data on receipts (increases) of funds in the cash desk of the institution, reflected in the debit of account 020134000 "Cashier", with the exception of data on receipts reflected in correspondence with the credit of account 020121000 "Cash funds of the institution in accounts with a credit institution" (for autonomous institution), 020123000 "Funds of an institution in a credit institution on the way", 020127000 "Funds of an institution in foreign currency on accounts with a credit institution";
column 8 is not completed;
in column 9 - the sum of indicators on line 710 columns 5, 6, 7, 8.
Line 710 data is reflected in a negative value.
Line 720 is formed:
in column 5 - on the basis of data on payments of funds from the personal accounts of the institution, reflected in the credit of accounts 020111000 "Cash of the institution on personal accounts with the treasury" 020113000 "Cash of the institution with the treasury on the way";
in column 6 - on the basis of data on payments of funds from the personal accounts of the institution, reflected in the credit of accounts 020121000 "Cash of the institution in accounts with a credit institution", 020123000 "Cash of an institution in a credit institution in transit", 020126000 "Letters of credit on the accounts of an institution in a credit institution", 020127000 "Funds of an institution in foreign currency on accounts with a credit institution";
in column 7 - on the basis of data on payments of funds from the cash desk of the institution, reflected in the credit of account 020134000 "Cashier";
column 8 is not completed;
in column 9 - the sum of indicators on line 720 columns 5, 6, 7, 8.
Data on line 720 is reflected in a positive value.
Line 730 columns 5, 6, 7, 9 reflects the sum of lines 731 and 732 in columns 5, 6, 7, 9, respectively.
Lines 731, 732 reflect the amount of cash flows between the accounts of the institution (separate division), accounts and cash of the institution (separate division):
on line 731 - the amount of funds received in the reporting period to the account (cash) of the institution (separate subdivision). The indicator is reflected in a positive value (with a plus sign);
on line 732 - the amount of funds withdrawn in the reporting period from the account (from the cash desk) of the institution (separate subdivision). The indicator is reflected in a negative value (with a minus sign).
Column 7 on lines 731, 732 is not filled in.
Line 820 columns 5, 6, 9 reflects the sum of lines 821 and 822 in columns 5, 6, 9, respectively.
Columns 7, 8 on line 820 are not filled.
Line 821 is filled in on the basis of data on the increase in internal settlements in terms of cash receipts transactions in settlements between the parent institution and its separate subdivision for the purposes of paying taxes and (or) centralizing funds:
in column 5 - to the personal account of the institution opened with the financial authority. The data are reflected in the debit turnovers of the corresponding accounts 020111000 "Cash of an institution on personal accounts in the treasury body", 020113000 "Cash of an institution in the treasury body on the way" in correspondence with the credit of account 030404510 "Intradepartmental settlements on a change (increase) in cash balances". The income indicator is reflected in a positive value;
in column 6 - to accounts of institutions in rubles and foreign currency opened in accordance with the legislation of the Russian Federation in credit institutions. The data are reflected in the debit turnovers of the respective accounts 020121000 "Cash of an institution on accounts with a credit institution", 020123000 "Cash of an institution with a credit institution on the way", 020127000 "Cash of an institution in foreign currency on accounts with a credit institution" in correspondence with the credit of the account 030404510 "Intradepartmental settlements on the change (increase) in cash balances". The income indicator is reflected in a positive value;
columns 7, 8 are not filled.
Line 821 of column 9 is equal to the sum of indicators for line 821 of column 5, 6, 7, 8.
Line 822 is filled in on the basis of data on the reduction of internal settlements in terms of money transfer operations as part of settlements between the parent institution and its separate subdivision for the purposes of paying taxes and (or) centralizing funds:
in column 5 - from the personal account of the institution opened with the financial authority. The data is reflected in the credit turnover of the corresponding accounts 020111000 "Cash of the institution from personal accounts in the treasury body" in correspondence with the debit of account 030404610 "Intradepartmental settlements on the change (decrease) in cash balances". The decrease in internal settlements is reflected in a negative value;
in column 6 - from the institution's accounts in rubles and foreign currency, opened in accordance with the legislation of the Russian Federation in credit institutions. The data is reflected in the credit turnover of the respective accounts 020121000 "Cash of an institution on accounts with a credit institution", 020123000 "Cash of an institution in a credit institution on the way", 020127000 "Cash of an institution in foreign currency on accounts with a credit institution" in correspondence with the debit of the account 030404610 "Intradepartmental settlements on changes (reductions) in cash balances". The decrease in internal settlements is reflected in a negative value;
columns 7, 8 are not filled.
Line 822 column 9 is equal to the sum of the indicators for line 822 column 5, 6, 7, 8.
Line 830 columns 5, 6, 7, 8, 9 reflects the sum of lines 831 and 832 in columns 5, 6, 7, 8, 9, respectively.
Line 831 is filled in on the basis of data on the increase in settlements in terms of operations to pay for the monetary obligations assumed by the institution (payments, returns) within the balance of the institution's funds from other sources of financial support (activity):
in column 5 - within the limits of the balance of funds on the personal account of the institution opened with the financial authority. The data are reflected in the debit turnovers of account 020111000 "Cash funds of the institution on personal accounts with the treasury", other accounts for the reduction of settlements on payments of the institution in correspondence with the credit of account 030406000 "Settlements with other creditors". The income indicator is reflected in a positive value;
in column 6 - within the limits of the balance on the institution's account in rubles and foreign currency, opened in accordance with the legislation of the Russian Federation in credit institutions. The data are reflected in the debit turnovers of the respective accounts 020121000 "Cash of an institution on accounts with a credit institution", 020127000 "Cash of an institution in foreign currency on accounts with a credit institution", other accounts for reducing settlements on payments by the institution in correspondence with the credit of account 030406000 "Settlements with other creditors. The income indicator is reflected in a positive value;
columns 7, 8 are not filled.
Line 831 of column 9 is equal to the sum of indicators for line 821 of column 5, 6, 7, 8.
Line 832 is filled in on the basis of data on the reduction of settlements in terms of operations to attract funds within the balance of funds to pay for the monetary obligations assumed by the institution of other sources of financial support (activity):
in column 5 - within the limits of the balance of the institution opened in the financial body. The data is reflected in the credit turnover of account 020111000 "Institutional funds from personal accounts in the treasury body" in correspondence with debit 030406000 "Settlements with other creditors". The calculation decrease indicator is reflected in a negative value;
in column 6 - within the limits of the balance on the accounts of the institution in rubles and foreign currency, opened in accordance with the legislation of the Russian Federation in credit institutions. The data is reflected in the credit turnover of the corresponding accounts 020121000 "Cash of an institution on accounts with a credit institution", 020127000 "Cash of an institution in foreign currency on accounts with a credit institution" in correspondence with the debit of account 030406000 "Settlements with other creditors". The calculation decrease indicator is reflected in a negative value;
columns 7 - within the limits of the balance of funds in the cash desk of the institution. The data is reflected in the credit turnover of account 020134000 "Cashier" in correspondence with the debit of account 030406000 "Settlements with other creditors". The calculation decrease indicator is reflected in a negative value;
column 8 is not completed.
Line 832 column 9 is equal to the sum of the indicators for line 832 column 5, 6, 7, 8.
45. The head office draws up a consolidated Report (form 0503737) on the basis of the Reports (form 0503737) compiled and submitted by separate divisions, by summing the indicators of the same name in the lines and columns of the relevant sections of the report and excluding interrelated indicators based on the data in the line "cash settlements" of the Certificates (f. 0503725 by account code 030404000, 040110180, 040120241) in the following order:
by summing the indicators of the same name forming line 010 of the section "Income of the institution", line 200 of the section "Expenses of the institution" and lines 520, 700, 730, 820, 830 of the section "Sources of financing the deficit of funds of the institution" column 4 of the Reports (f. 0503737), included in the composition of the consolidated Report (f. 0503737);
by summing the indicators of the same name forming line 010 of the section "Income of the institution", line 200 of the section "Expenses of the institution" and line 520 of the section "Sources of financing the deficit of funds of the institution" columns 5, 6, 7, 8, 9 of the Reports (f. 0503737), included in the composition of the consolidated Report (f.0503737);
by summing the indicators of lines 710 and 720 of the section "Sources of financing the deficit of funds of the institution" columns 4, 5, 6, 7, 9 of the Reports (f. 0503737) included in the consolidated Report (f. 0503737);
by excluding interrelated indicators in lines 710, 821 columns 4, 9 and indicators in lines 720, 822 columns 4, 9 of the section "Sources of financing the deficit of funds of the institution" of the consolidated Report (f. 0503737), in the amount of transactions between the parent institution and its separate divisions , on the transfer (receipt) of funds for the purpose of paying taxes and (or) centralization and distribution of funds by the head office;
by excluding interrelated indicators in the amount of operations for receiving (transferring) funds within the framework of centralization and distribution of income based on the results of activities after tax, reflected in the relevant lines of the section "Income of the institution" and the section "Expenses of the institution" columns 4, 9 of the report and increase indicators ( reduction) of funds reflected in lines 710, 720 columns 4, 9 of the consolidated Report (f. 0503737).
The indicators for lines 820, 821 and 822 columns 4, 9 of the section "Sources of financing the deficit of the institution's funds" of the consolidated Report (form 0503737) must be equal to zero.
Report on commitments made by the institution (f. 0503738)
46. The report on the obligations assumed by the institution (f. 0503738) (hereinafter - for the purposes of this Instruction - the Report (f. 0503738) is compiled by the institution (separate subdivision).
The report (f. 0503738) is compiled and submitted on the basis of the results of half a year, a year, as well as on another reporting date established by the founder (the relevant financial authority).
47. Indicators as of January 1 of the year following the reporting one are reflected in the Report (f. 0503738) before the final operations for closing accounts at the end of the financial year carried out on December 31 of the reporting financial year, and before the transfer of indicators for authorizing expenses generated in reporting financial year, to the corresponding accounts of the analytical accounting of account 050000000 "Authorization of expenses".
48. In the Report (f. 0503738), in the context of the types of financial support (activities) of the institution, the following are reflected:
in column 1 - the name of the expenses (payments) for which the Financial and Economic Activity Plan (estimated income and expenses) of the institution approved for the current (reporting) financial year provides for the adoption of the institution's obligations at the expense of the appropriate type of financial support (activity);
in column 4 - the annual volumes of approved estimated assignments for expenses (payments), taking into account the changes executed in the prescribed manner as of the reporting date. The indicators are reflected on the basis of data on the relevant accounts of analytical accounting of account 050410000 "Estimated (planned) appointments of the current financial year" (050410200, 050410300, 050410500, 050410800);
in columns 5 - 11 - indicators of the volume of accepted, fulfilled and unfulfilled obligations (monetary obligations);
в графе 5 - на основании данных по соответствующим счетам аналитического учета счета 050211000 "Принятые обязательства на текущий финансовый год" (050211211 - 050211213, 050211221 - 050211226, 050211241, 050211242, 050211252, 050211253, 050211262, 050211263, 050211290, 050211310 - 050211340) в the amount of credit turnover on the account and accepted and unfulfilled obligations at the beginning of the reporting period;
in column 6 - the amount of expenditure commitments accepted at the reporting date in excess of the volume of estimated appointments for expenses approved at the reporting date - the excess of the indicator in column 5 over the indicator in column 4;
в графе 7 - на основании данных по соответствующим счетам аналитического учета счета 050212000 "Принятые денежные обязательства на текущий финансовый год" (050212211 - 050212213, 050212221-050212226, 050212241, 050212242, 050212252, 050212253, 050212262, 050212263, 050212290, 050212310 - 050212340) in the amount of the indicator on the credit of the account at the end of the reporting period;
in column 8 - the amount of monetary expenditure obligations accepted at the reporting date, in excess of the volume of estimated appointments for expenses approved at the reporting date - the excess of the indicator in column 7 over the indicator in column 4;
in column 9 - on the basis of analytical data on the fulfillment of accepted monetary obligations reflected in off-balance accounts 18 "Withdrawals of funds from the accounts of the institution", opened to accounts 020100000 "Cash of the institution" according to the turnover data on the relevant accounts for the reporting period, by types expenses (payments);
the group of columns "Unfulfilled commitments" reflects the volume of accepted expenditure obligations, monetary obligations, the fulfillment of which is provided for in the following reporting periods:
in column 10 - the difference between columns 5 and columns 9;
in column 11 - the difference between columns 7 and columns 9.
49. The head office draws up a consolidated Report (form 0503738) on the basis of the Reports (form 0503738) compiled and submitted by separate subdivisions by summing up the indicators of the same name that form line 200 of the "Commitments" section in columns 4-11 of the Reports (form 0503738 ) included in the Consolidated Report (f. 0503738).
Report on the financial results of the institution (f. 0503721)
50. The report on the financial performance of the institution (f. 0503721) (hereinafter for the purposes of this Instruction - the Report (f. 0503721) is compiled by the institution (separate subdivision) and contains data on the financial results of its activities in the context of analytical codes of income (receipts), expenses (payments) as of January 1 of the year following the reporting one.
51. The indicators are reflected in the report in the context of activities with targeted funds (column 4), activities for the provision of services (works) (column 5), funds in temporary disposal (column 6) and the final indicator (column 7, equal to the sum of the indicators in columns 4 , 5, 6).
52. The indicators are reflected in the report without taking into account the result of the final operations to close accounts at the end of the financial year, carried out on December 31 of the reporting financial year.
53. The Report (f. 0503721) reflects according to the relevant indicators of income, expenses, changes in assets, liabilities:
on line 010 - the sum of lines 030, 040, 050, 060, 090, 100, 110;
column 4 on lines 030, 040, 050, 060, 062, 063, 096, 101, 104, 110 is not filled in;
column 6 on lines 010, 030, 040, 050, 060, 062, 063, 090, 091, 092, 093, 096, 099, 100, 101, 102, 103, 104, 110 is not filled in;
on line 030 column 5 - the amount according to account 040110120 "Income from property";
on line 040 column 5 - the amount of accrued income reflected on the credit of account 040110130 "Income from the provision of paid services" minus the amounts of value added tax accrued from this income (on the debit of account 040110130);
on line 050 column 5 - the amount according to account 040110140 "Income from the amounts of forced withdrawal";
on line 060 - the sum of lines 062, 063;
on line 062 column 5 - the amount according to account 240110152 "Income from receipts from supranational organizations and governments of foreign states";
on line 063 column 5 - the amount according to account 240110153 "Income from receipts from international financial organizations";
on line 090 column 5 - the sum of lines 091, 092, 099;
on line 091 columns 4, 5 - the amount according to account 040110171 "Income from the revaluation of assets";
on line 092 columns 4, 5 - the amount according to account 040110172 "Income from operations with assets", increased by the amount of corporate income tax accrued at the expense of this income;
on line 093 columns 4, 5 - the amount according to account 040110172 "Income from operations with assets", increased by the amount of corporate income tax accrued from this income in terms of operations with non-financial assets;
on line 096 column 5 - the amount according to account 040110172 "Income from operations with assets", increased by the amount of corporate income tax accrued at the expense of this income in terms of operations with financial assets;
on line 099 columns 4, 5 - the amount according to account 040110173 "Extraordinary income from operations with assets";
on line 100 columns 4, 5 - the sum of lines 101, 102, 103, 104;
on line 101 column 5 - the amount according to account 440110180 "Other income";
on line 102 column 4 - the amount according to account 540110180 "Other income";
line 102 column 5 is not filled;
on line 103 column 4 - the amount according to account 640110180 "Other income";
line 103 column 5 is not completed;
on line 104 column 5 - the amount according to account 040110180 "Other income" (240110180, 740110180);
on line 110 column 5 - the difference between credit and debit turnovers on account 240140130 "Deferred income from the provision of paid services", formed during the reporting period;
on line 150 - the sum of lines 160, 170, 190, 210, 230, 240, 260, 270, 280;
column 6 on lines 160, 161 - 163, 170, 171 - 176, 190, 191, 192, 210, 211, 212, 230, 232, 233, 240, 242, 243, 250, 260, 261, 264, 269, 290 is not filled;
on line 160 columns 4, 5 - the sum of lines 161 - 163;
on line 161 columns 4, 5 - the amount according to account 040120211 "Wage expenses";
on line 162 columns 4, 5 - the amount according to account 040120212 "Expenses on other payments";
on line 163 columns 4, 5 - the amount according to account 040120213 "Expenses for accruals on wage payments";
on line 170 columns 4, 5 - the sum of lines 171 - 176;
on line 171 columns 4, 5 - the amount according to account 040120221 "Costs for communication services";
on line 172 columns 4, 5 - the amount according to account 040120222 "Expenses for transport services";
on line 173 columns 4, 5 - the amount according to account 040120223 "Expenses for public services";
on line 174 columns 4, 5 - the amount according to account 040120224 "Expenses for rent for the use of property";
on line 175 columns 4, 5 - the amount according to account 040120225 "Expenses for work, services for the maintenance of property";
on line 176 columns 4, 5 - the amount according to account 040120226 "Costs for other work, services";
on line 190 columns 4, 5 - the sum of lines 191 and 192;
on line 191 column 5 - the amount according to account 240120231 "Expenses for servicing debt obligations to residents";
on line 192 column 5 - the amount according to account 240120232 "Expenses for servicing debt obligations to non-residents";
column 4 on lines 191, 192 is not filled in;
on line 210 - the sum of lines 211 and 212;
on line 211 columns 4, 5 - the amount according to account 040120241 "Expenses for gratuitous transfers to state and municipal organizations";
on line 212 columns 4, 5 - the amount according to account 040120242 "Expenses for gratuitous transfers to organizations, with the exception of state and municipal organizations";
on line 230 - the sum of lines 232 and 233;
on line 232 columns 4, 5 - the amount according to account 040120252 "Expenses for transfers to supranational organizations and governments of foreign states";
on line 233 columns 4, 5 - the amount according to account 040120253 "Expenses for transfers to international organizations";
on line 240 - the sum of lines 242 and 243;
on line 242 columns 4, 5 - the amount according to account 040120262 "Expenses on benefits for social assistance to the population";
on line 243 columns 4, 5 - the amount according to account 040120263 "Expenses on pensions, benefits paid by organizations in the public administration sector";
on line 250 columns 4, 5 - the amount according to account 040120290 "Other expenses";
on line 260 columns 4, 5 - the sum of lines 261, 264, 269;
on line 261 columns 4, 5 - the amount according to account 040120271 "Expenses for depreciation of fixed assets and intangible assets";
on line 264 columns 4, 5 - the amount according to account 040120272 "Expenditure of inventories";
on line 269 columns 4, 5 - the amount according to account 040120273 "Extraordinary expenses on operations with assets";
on line 290 - the amount according to account 040150000 "Deferred expenses";
on line 300 - the difference between lines 301 and 302, equal to the sum of lines 310 and 380;
on line 301 - the difference between lines 010 and 150;
on line 302 column 5 - the amount of accrued corporate income tax for the reporting period;
line 302 column 4, 6 is not filled;
on line 310 - the sum of lines 320, 330, 350, 360, 370;
on line 320 - the difference between lines 321 and 322;
on line 321 - the amount according to the debit turnovers reflected in the corresponding analytical accounts of account 010100000 "Fixed assets", 010611000 "Investments in fixed assets - real estate of the institution", 010621000 "Investments in fixed assets - especially valuable movable property of the institution", 010631000 " Investments in fixed assets - other movable property of the institution", 010641000 "Investments in fixed assets - objects of leasing", 010711000 "Cost of fixed assets - real estate of the institution in transit", 010721000 "Cost of fixed assets - especially valuable movable property of the institution in transit", 010731000 "Cost of fixed assets - other movable property of an institution in transit", 010741000 "Cost of fixed assets - leased items in transit", except for turnovers on internal transfer (acceptance of an object for accounting in the cost of investments made);
on line 322 - the amount according to the credit turnover reflected in the relevant analytical accounts of account 010100000 "Fixed assets", 010611000 "Investments in fixed assets - real estate of the institution", 010621000 "Investments in fixed assets - especially valuable movable property of the institution", 010631000 " Investments in fixed assets - other movable property of the institution", 010641000 "Investments in fixed assets - leased items", 010711000 "Value of fixed assets - real estate of the institution in transit", 010721000 "Cost of fixed assets - especially valuable movable property of the institution in transit", 010731000 "Cost of fixed assets - other movable property of an institution in transit", 010741000 "Cost of fixed assets - leasing items in transit", except for turnovers on internal transfer (acceptance of an object for accounting in the cost of investments made), minus debit turnovers for the relevant analytical accounts of account 010400000 "Depreciation" (010411000, 0 10412000, 010415000, 010418000, 010421000 - 010428410, 010431000 - 010438000, 010441410 - 010448410);
on line 330 - the difference between lines 331 and 332;
on line 331 - the amount according to the debit turnovers reflected on accounts 010220000 "Intangible assets - especially valuable movable property of the institution" 010230000 "Intangible assets - other movable property of the institution", 010240000 "Intangible assets - leased items", 010622000 "Investments in intangible assets - especially valuable movable property of an institution", 010632000 "Investments in intangible assets - other movable property of an institution", 010642000 "Investments in intangible assets - objects of leasing", except for turnovers on internal transfer (acceptance of an object for accounting in the cost of investments made);
on line 332 - the amount according to the credit turnover reflected on accounts 010220000 "Intangible assets - especially valuable movable property of the institution" 010230000 "Intangible assets - other movable property of the institution", 010240000 "Intangible assets - leased items", 010622000 "Investments in intangible assets - especially valuable movable property of an institution", 010632000 "Investments in intangible assets - other movable property of an institution", 010642000 "Investments in intangible assets - objects of leasing", except for turnovers on internal transfer (acceptance of an object for accounting in the value of investments made), for minus debit turnovers on account 010429000 "Depreciation of intangible assets - especially valuable movable property of the institution", 010439000 "Depreciation of intangible assets - other movable property of the institution";
on line 350 - the difference between lines 351 and 352;
on line 351 - the amount according to the debit turnovers reflected in the corresponding analytical accounts of account 010300000 "Non-produced assets", account 010613000 "Investments in non-produced assets - real estate of the institution", with the exception of turnovers on internal transfer (acceptance of the object for accounting in the cost of investments made );
on line 352 - the amount according to the data of credit turnovers reflected in the corresponding analytical accounts of account 010300000 "Non-produced assets", account 010613000 "Investments in non-produced assets - real estate of the institution", with the exception of turnovers on internal transfer (acceptance of the object for accounting in the cost of investments made );
on line 360 - the difference between lines 361 and 362;
on line 361 - the amount according to the debit turnovers reflected in the relevant analytical accounts of account 010500000 "Material reserves", 010624000 "Investments in inventories - especially valuable movable property of the institution", 010634000 "Investments in inventories - other movable property of the institution", 010644000 "Investments in inventories - leasing items", 010723000 "Inventory - especially valuable movable property of an institution on the way", 010733000 "Inventory - other movable property of an institution on the way", 010743000 "Inventory - leasing items on the way", except turnovers on internal movement (acceptance of an object for accounting in the cost of investments made);
on line 362 - the amount according to the credit turnover reflected in the relevant analytical accounts of account 010500000 "Material reserves", 010624000 "Investments in inventories - especially valuable movable property of the institution", 010634000 "Investments in inventories - other movable property of the institution", 010644000 "Investments in inventories - leasing items", 010723000 "Inventory - especially valuable movable property of an institution on the way", 010733000 "Inventory - other movable property of an institution on the way", 010743000 "Inventory - leasing items on the way", except turnovers on internal movement (acceptance of an object for accounting in the cost of investments made);
on line 370 - the difference between lines 371 and 372;
on line 371 - the amount according to the debit turnovers reflected in the relevant analytical accounts of account 010900000 "Cost of finished products, works, services";
on line 372 - the amount according to the credit turnover reflected in the relevant analytical accounts of account 010900000 "Cost of finished products, works, services";
on line 380 - the difference between lines 390 and 510;
on line 390 - the sum of lines 410, 420, 440, 460, 470, 480;
on line 410 - the difference between lines 411 and 412;
on line 411 - the amount according to the debit turnovers reflected in the relevant analytical accounts of account 020100000 "Cash of the institution";
on line 412 - the amount according to the credit turnover reflected in the relevant analytical accounts of account 020100000 "Cash of the institution";
on line 420 - the difference between lines 421 and 422;
on line 421 - the amount according to the debit turnovers reflected in the relevant analytical accounts of account 020421000 "Bonds", 020422000 "Promissory notes", 020423000 "Other securities, except shares", 021521000 "Investments in bonds", 021522000 "Investments in bills", 021523000 "Investments in other securities, except for shares", except for internal transfers (acceptance of objects for accounting at the cost of investments);
on line 422 - the amount according to the credit turnover reflected in the relevant analytical accounts of account 020421000 "Bonds", 020422000 "Promissory notes", 020423000 "Other securities, except shares", 021521000 "Investments in bonds", 021522000 "Investments in bills", 021523000 "Investments in other securities, except for shares", except for internal transfers (acceptance of objects for accounting at the cost of investments);
on line 440 - the difference between lines 441 and 442;
on line 441 - the amount according to the data of debit turnovers reflected on accounts 020431000 "Shares", 020434000 "Other forms of participation in capital", 021531000 "Investments in shares", 021534000 "Investments in other forms of participation in capital" except for internal transfers (acceptance of objects to be accounted for at the cost of investments);
on line 442 - the amount according to the credit turnover recorded on accounts 020431000 "Shares", 020434000 "Other forms of participation in capital", 021531000 "Investments in shares", 021534000 "Investments in other forms of participation in capital", except for internal transfers ( acceptance of objects for accounting at the cost of investments);
on line 460 - the difference between lines 461 and 462;
on line 461 - the amount according to the debit turnovers reflected in the relevant analytical accounts of account 020700000 "Settlements on credits, loans (loans)";
on line 462 - the amount according to the data of credit turnover reflected in the relevant analytical accounts of account 020700000 "Settlements on credits, loans (loans)";
on line 470 - the difference between lines 471 and 472;
on line 471 - the amount according to the debit turnovers reflected in the relevant analytical accounts of account 020451000 "Assets in management companies" 020452000 "Shares in international organizations", 020453000 "Other financial assets", 021551000 "Investments in management companies", international organizations", 021553000 "Investments in other financial assets", with the exception of internal transfers (acceptance of objects for accounting at the cost of investments);
on line 471 - the amount according to the credit turnover reflected on the relevant analytical accounts of account 020451000 "Assets in management companies" 020452000 "Shares in international organizations", 020453000 "Other financial assets", 021551000 "Investments in management companies", international organizations", 021553000 "Investments in other financial assets", with the exception of internal transfers (acceptance of objects for accounting at the cost of investments);
on line 480 - the difference between lines 481 and 482;
on line 481 - the amount according to the data of debit turnovers reflected on the corresponding analytical accounts of account 020500000 "Income settlements", 020600000 "Calculations on advanced payments", 020800000 "Settlements with accountable persons", 020900000 "Calculations for damage to property", 021001000 "Calculations for VAT on acquired material assets, works, services", 021003000 "Settlements with a financial authority for cash", 021005560 "Settlements with other debtors";
on line 482 - the amount according to the credit turnover reflected on the corresponding analytical accounts of account 020500000 "Income settlements", 020600000 "Calculations on advanced payments", 020800000 "Settlements with accountable persons", 020900000 "Calculations for damage to property", 021001000 "Calculations for VAT on acquired material assets, works, services", 021003000 "Settlements with a financial authority for cash", 021005560 "Settlements with other debtors";
on line 510 - the sum of lines 520, 530, 540;
on line 520 - the difference between lines 521 and 522;
on line 521 column 5 - the amount according to the data of credit turnover reflected in the relevant analytical accounts of account 230112000 "Settlements with creditors on state (municipal) securities", 230114000 "Settlements on borrowings that are not state (municipal) debt";
on line 522 column 5 - the amount according to the data of debit turnovers reflected in the corresponding analytical accounts of account 230112000 "Settlements with creditors on state (municipal) securities", 230114000 "Settlements on borrowings that are not state (municipal) debt";
on line 530 - the difference between lines 531 and 532;
on line 531 column 5 - the amount according to the data of credit turnover reflected in the relevant analytical accounts of account 230124000 "Calculations on borrowings that are not state (municipal) debt in the framework of targeted foreign loans (borrowings)", 230144000 "Calculations on borrowings in foreign currency, not being a state (municipal) debt";
on line 532 column 5 - the amount according to the data of credit turnover reflected in the relevant analytical accounts of account 230124000 "Calculations on borrowings that are not state (municipal) debt within the framework of targeted foreign loans (borrowings)", 230144000 "Calculations on borrowings in foreign currency, not being a state (municipal) debt";
on line 540 - the difference between lines 541 and 542;
on line 541 - the amount according to the credit turnover reflected in the relevant analytical accounts of account 030200000 "Settlements on assumed obligations", account 03030000 "Settlements on payments to budgets", account 030400000 "Other settlements with creditors". Data on the credit turnover of the account code 030404000 "Internal settlements" are reflected before the final turnovers on the accounts at the end of the reporting financial year;
on line 542 - the amount according to the data of debit turnovers reflected in the corresponding analytical accounts of account 030200000 "Settlements on assumed obligations", account 030300000 "Settlements on payments to budgets", account 030400000 "Other settlements with creditors". Data on the debit turnover of the account code 030404000 "Internal settlements" are reflected before the final turnovers on the accounts at the end of the reporting financial year.
54. According to the codes of lines 160 - 269, column 5 of the report shall additionally reflect the expenses accepted as a reduction in income in the reporting period. The data is reflected in the debit turnovers of account 040110130 "Income from the provision of paid services" (240110130, 440110130):
in correspondence with the corresponding analytical accounts of accounts 010960000 "Cost of finished products, works, services" (210960000, 410960000) and 010990000 "Distribution costs" (210990000, 410990000) - in the amount of expenses that formed the cost of work performed, services rendered in the context of the relevant analytical expense codes;
on line 264, column 5 - in correspondence with the credit of account 010527000 "Finished products - especially valuable movable property of the institution", 010537000 "Finished products - other movable property of the institution", 010528000 "Goods - especially valuable movable property of the institution", 010538000 "Goods - other movable property of the institution" - in the amount of the value of the sold finished products, goods (taking into account the markup on the sold goods);
in the correspondence of the corresponding accounts of account 040120200 "Expenses of the institution" - in the amount of expenses associated with the sale of finished products (goods).
55. The parent institution draws up a consolidated Report (form 0503721) on the basis of the Reports (form 0503721) of separate divisions, by summing the indicators of the same name in the lines and columns of the relevant sections of the report and excluding interrelated indicators for transfer operations (receipt) of financial, non-financial assets and liabilities between the head office and separate subdivisions (between separate subdivisions), including within the framework of settlements for centralized supply, in the following order:
in lines 541, 542 columns 4 and 5 of the consolidated Report (f. 0503721) in the amount of turnover under the account code 030404000 "Internal settlements" based on the indicators of columns 4 and 5 of the line "Total" of the relevant Certificates (f. 0503725 under the account code 030404000) of the head institutions and separate institutions, respectively, for activities with targeted funds and activities for the provision of services (works);
in lines 411, 412 columns 4, 5 of the consolidated Report (f. 0503721), in the amount of turnovers for the corresponding analytics codes of receipts (payments) of accounts corresponding with account 030404000 "Intradepartmental settlements", based on the indicators in columns 4, 5, 6 lines "cash settlements" of the relevant Certificates (f. 0503725 under account code 030404000) of the parent institution and separate institutions, respectively, for activities with targeted funds and activities for the provision of services (works);
on the lines of columns 4, 5 of the consolidated Report (form 0503721), corresponding to the analytics codes of receipts (payments) of accounts corresponding with account 030404000 "Intradepartmental settlements", based on the indicators in columns 4, 5, 6 of lines "non-monetary settlements" of the relevant Certificates ( f. 0503725 under account code 030404000) of the parent institution and separate institutions, respectively, for activities with targeted funds and activities for the provision of services (works);
on lines 100, 211 columns 4, 5 of the consolidated Report (form 0503721) in terms of turnover under account code 040110180 "Other income" and account code 040120241 "Expenses on gratuitous transfers to state and municipal organizations" based on the indicators in columns 4, 5, respectively the lines "including by account number" of the Certificates (f. 0503725 according to the KOSGU code 180, 241) of the parent institution and separate institutions with the status of a legal entity, respectively, for activities with targeted funds and activities for the provision of services (works);
in the lines of columns 4, 5 of the consolidated Report (f. 0503721), in the amount of turnovers according to the corresponding analytics codes of receipts (disposals) of accounts corresponding with accounts 040110180 "Other income" and 040120241 "Expenses on gratuitous transfers to state and municipal organizations", based on indicators for the lines "monetary settlements" and "non-monetary settlements" in the context of the codes of the corresponding accounts, respectively, in columns 4 and 5 of the relevant Certificates (f. 0503725 according to the KOSGU code 180, 241) of the parent institution and separate institutions with the status of a legal entity, respectively, according to activities with targeted funds and activities for the provision of services (works).
The indicators of the lines of the consolidated Report (f. 0503721), formed by calculation from the corresponding lines of the report, are determined in the manner prescribed by paragraph 53 of this Instruction.
The indicators of line 300 "Net operating result" columns 4, 5, 6 of the consolidated Report (f. 0503721) are formed by summing the indicators for line 300 "Net operating result" columns 4, 5, 6 of the Reports (f. 0503721) submitted by separate divisions.
Column 7 of the consolidated Report (f. 0503721) reflects the sum of the indicators in columns 4 - 6.
Explanatory note to the balance sheet of the institution (f. 0503760)
56. The explanatory note to the balance sheet of the institution (f. 0503760) is drawn up by the institution (separate subdivision) and is compiled in the context of the following sections:
Section 1 "Organizational structure of the institution", including:
Information about the main activities (Table N 1);
Information on the number of separate divisions (f. 0503761);
other information that had a significant impact and characterizes the organizational structure of the institution for the reporting period, which was not reflected in the tables and annexes included in the section, including:
on the presence of a supervisory board (management body of the institution) and changes during the reporting period of its composition and powers;
on changing the composition of the authority of the institution, including the approval of plans, estimates, calculations, prices, etc.;
Section 2 "The results of the activities of the institution", including:
information that had a significant impact and characterizes the results of the institution's activities for the reporting period, which was not reflected in the tables and annexes included in the section, including:
on measures to improve the qualifications and retrain the specialists of the institution;
about resources (number of employees, property value, expenses, volumes of purchases, etc.);
other information about the performance of the institution;
on the technical condition, efficiency of use, provision of the institution (its structural divisions, separate divisions subordinate to the institution), fixed assets (correspondence of the size, composition and technical level of funds, the real need for them), basic measures to improve the condition and safety of fixed assets; completeness characteristic;
Section 3 "Analysis of the report on the implementation by the institution of its activity plan", including:
Information on the implementation of measures within the framework of subsidies for other purposes and budget investments (f. 0503766);
Information on targeted foreign loans (f. 0503767);
other information that has had a significant impact and characterizes the results of the implementation of the approved plan (estimate) by the institution, not reflected in the tables (information) included in the section, including information on the obligations assumed by the institution (monetary obligations), the fulfillment of which is provided for in the relevant years, following for the reporting year.
Section 4 "Analysis of the institution's reporting indicators", including:
Information on the movement of non-financial assets of the institution (f. 0503768);
Information on accounts receivable and accounts payable of the institution (f. 0503769);
Information about the financial investments of the institution (f. 0503771);
Information on the amounts of borrowings (f. 0503772);
Information on changes in the balance of the institution's balance sheet currency (f. 0503773);
Information about the debt for damage caused to property (f. 0503776);
other information that had a significant impact on the results of the institution's activities for the reporting period and characterizes the financial statements, which was not reflected in the tables and annexes included in the section;
Section 5 "Other issues of the institution's activities", including:
Information about the features of the institution's accounting (Table N 4);
Information on the results of internal control measures (Table N 5);
Information on conducting inventories (Table N 6);
Information on the results of external control measures (Table N 7);
other information that had a significant impact on the results of the institution's activities for the reporting period and characterizes the indicators of financial statements that are not reflected in the tables and annexes included in the section, including the list of reporting forms not included in the financial statements of the institution due to the lack of numerical values of indicators .
57. When compiling quarterly financial statements, the Explanatory Note to the Institution's Balance Sheet (f. 0503760) includes:
the text part of the Explanatory Note to the Institution's Balance Sheet (f. 0503760);
Information on the cash execution of the financial economic activity plan (estimate) of the institution (f. 0503782);
Information about the balance of funds of the institution (f. 0503779);
as well as other information provided for submission by the founder.
58. When compiling the annual financial statements, the Explanatory Note to the Balance of the institution (f. 0503760) is formed as part of the tables, applications and other information provided for in paragraph 56 of this Instruction.
59. When forming consolidated (consolidated) annexes to the Explanatory Note to the Institution's Balance Sheet (f. 0503760), the data reflected in the columns of the application forms marked with a thick line are subject to summation by indicators of the same name and the exclusion of interrelated indicators by positions of consolidated applications.
III. Features of the formation of financial statements
upon reorganization or liquidation of an institution
60. In the event of a reorganization (merger, acquisition, division, separation, transformation), change in the type of institution, or liquidation of an institution (hereinafter, for the purposes of this Instruction - a reorganized (transformed) or liquidated reporting entity), carried out in accordance with the legislation of the Russian Federation , financial statements are formed and submitted on the date of the reorganization (change of type), or liquidation in the following composition:
Separation (liquidation) balance sheet of a state (municipal) institution (f. 0503830);
Certificate of consolidated settlements of the institution (f. 0503725);
Certificate on the conclusion by the institution of accounting accounts for the reporting financial year (f. 0503710);
Report on the implementation of the institution's plan for financial and economic activities (f. 0503737);
Report on the obligations assumed by the institution (f. 0503738);
Report on the financial results of the institution (f. 0503721);
Explanatory note to the balance sheet of the institution (f. 0503760).
61. A reporting entity being reorganized (transformed) or being liquidated generates financial statements in the manner prescribed by Section II of this Instruction, taking into account the specifics provided for in this Section.
62. Accounting statements are submitted to the founder, which was in charge of the reorganized (transformed) or liquidated reporting entity before a decision is made on its reorganization (change of type), or liquidation, and to the executive authority that made the decision on its reorganization (change of type), liquidation .
63. The financial statements approved by the founder or the executive authority that made the decision on the reorganization (liquidation) of the institution shall be submitted to the authority according to the new departmental subordination as a result of the reorganization of the institution.
64. The data reflected in the reporting of the reorganized (transformed) or liquidated reporting entity must be confirmed by an inventory of assets and liabilities.
65. An explanatory note to the balance sheet of an institution (f. 0503760) upon reorganization (change of type) or liquidation of an institution is formed as part of the forms provided for in Section II of this Instruction for annual reporting.
Additionally, in the text part of the Explanatory Note to the Institution’s Balance Sheet (f. 0503760), the institution discloses information on the succession of all obligations of the reorganized (transformed) reporting entity in relation to all creditors and debtors, including obligations disputed in court, as well as other information essential for the founder, the relevant financial body, characterizing the performance indicators of the reorganized (transformed) reporting entity for the reporting period.
– Order of the Ministry of Finance of the Russian Federation No. 176n of November 2, 2017, which amended Instruction No. 191n (registered with the Ministry of Justice of the Russian Federation on December 5, 2017 No. 49101);
– Order of the Ministry of Finance of the Russian Federation of November 14, 2017 No. 189n, which amends Instruction No. 33n (registered with the Ministry of Justice of the Russian Federation on December 12, 2017 No. 49217).
The changes introduced by these orders to instructions No. 191n, No. 33n can be conditionally classified into the following groups:
New provisions in part general requirements to the compilation and submission to the executive body, performing the functions of the founder, reporting forms;
adjustment of the rules for compiling individual reporting forms (f. 0503130, 0503127, 0503128, 0503730, 0503737, 0503738, 0503721);
inclusion in the explanatory note (f. 0503760) of the table “Information on investments in real estate objects, on objects of construction in progress of a budgetary (autonomous) institution” (f. 0503790, 0503190).
In terms of changes to general provisions the procedure for compiling and accounting (budget) forms, it should be noted that the provisions of orders No. 176n and No. 189n introduce similar rules. Let's consider what.
Note: forms of financial statements contain planned (forecast) and analytical (management) indicators.
If there are planned (forecast) and analytical (management) indicators, they are signed not only by the institution, but also by the head of the financial and economic service (if any in the structure of the institution) and (or) the person for the formation of analytical (management) information.
The chief accountant signs these forms in terms of indicators formed on the basis of accounting data (new provisions included in clause 5 of Instruction No. 33n, clause 6 of Instruction No. 191n).
When compiling accounting forms, there are cases when the institution does not have the numerical indicators necessary to fill out reporting form. Clause 10 of Instruction No. 33n, clause 8 of Instruction No. 191n contain provisions establishing that if all the indicators provided for in the form of financial statements, instructions No. 33n, No. 191n, do not have a numerical value, given form reporting is not prepared and is not presented as part of the financial statements for the reporting period. By orders No. 189n, No. 176n, the provisions of clause 10 of Instruction No. 33n, clause 8 of Instruction No. 191n were supplemented with the norms that when generating and (or) presenting financial statements using automation software systems, accounting documents that do not have numerical values of indicators and do not contain explanations are formed and submitted with the indication of the mark (status) “no indicators”.
Note: information about the absence in the financial statements of forms for which the institution does not have numerical data is subject to reflection in the text part of the explanatory note (f. 0503760, 0503160) drawn up for the reporting period.
For healthcare institutions recipients budget funds , the new norms of clause 10 of Instruction No. 191n are of interest. This paragraph is supplemented by provisions establishing that:
1) if the institution performs several budgetary powers simultaneously with budget system RF (is the recipient of budgetary funds, the administrator of budget revenues, the administrator of sources of financing the budget deficit), it forms a single set of budget reporting on the totality of its powers;
2) in the code zone after the requisite "Date" the code of the subject of budget reporting is indicated:
- PBS - recipient of budgetary funds (administrator of budget revenues, administrator of sources of financing the budget deficit), the main manager (manager) of budgetary funds as a recipient of budgetary funds;
- AD - administrator of budget revenues (in the case of the formation of budget reporting in terms of the exercised powers of administrators of budget revenues, in relation to which the reporting subject does not exercise the powers of a recipient of budget funds);
- RBS - manager of budgetary funds;
- GRBS - the main manager of budget funds, the main administrator of budget revenues, the main administrator of sources of financing the budget deficit;
- GAD - the chief administrator of budget revenues (in the case of the formation of budget reporting in terms of the exercised powers of the chief administrator of budget revenues, in relation to which the reporting subject does not exercise the powers of the recipient of budget funds);
3) budget reporting containing corrections based on the results of a desk audit of budget reporting is submitted by the subject of budget reporting with a cover letter containing instructions on the changes made, in the manner prescribed by clauses 4, 6, 10 of Instruction No. 191n.
For budgetary and autonomous institutions health care, new norms of clause 8.1 of Instruction No. 33n are of interest. The version of clause 8.1 of Instruction No. 33n, which was in force before the entry into force of Order No. 189n, contained information establishing the deadlines for reporting to the executive authority that performs the functions and powers of the founder (hereinafter referred to as the founder) in terms of information that does not contain state secrets:
no later than 15 working days preceding the deadline for the founder to submit annual budget reports to the relevant main manager of funds federal budget(founder) to the Federal Treasury;
no later than 7 working days preceding the deadline for the founder to submit quarterly budget reports by the relevant main manager of federal budget funds to the Federal Treasury.
By Order No. 189n, these terms were reduced, and instead of 15 days, 10 days were established, and instead of 7 days, 5 days.
The paragraph stipulating that the institution must submit monthly financial statements to the founder no later than 6 working days preceding the deadline for the submission of monthly financial statements by the founder has been declared invalid. This is due to the fact that budgetary and autonomous institutions, in accordance with the norms of Instruction No. 33n, do not compile monthly reports.
For healthcare institutions in terms of compiling the balance sheet (f. 0503130), the norm is of interest that the reflection in columns 4, 7 of the sections “Non-financial assets”, “Liabilities”, “Financial result” of the balance sheet (f. 0503130) of indicators is carried out taking into account the peculiarities reflections on the relevant accounts of the working plan of accounts of the budget accounting of the subject of budget reporting of accounting objects by type of activity 3 - funds in temporary disposal, established documents accounting subject of budget reporting in agreement with the financial authority.
The procedure for filling out this reporting form is supplemented by a provision establishing that column 4 of the section "Budget expenditures" by the recipient of budgetary funds shall reflect the indicators of approved budgetary appropriations brought to him by the main manager (manager) of budgetary funds for the reporting period, taking into account changes: debit turnover on account 1,503 15,000 “Received budget allocations of the current financial year”, containing in categories 15 - 17 the code for the type of expenditure related to subgroups 310 “Public normative social payments to citizens”, 330 “Public normative payments to citizens of a non-social nature” (new provisions of clause 56 of Instruction No. 191n).
Read also
In column 5 of the section "Budget expenditures", the recipient of budgetary funds shall reflect the indicators of the limits of budgetary obligations, brought to him by the main manager (manager) of budgetary funds, for the reporting period, taking into account changes: debit turnover on account 1,503,15,000 "Received budget allocations of the current financial year", containing in digits 15 - 17 the corresponding code of the type of expenses.
In addition, Order No. 176n clarified the procedure for filling out column 6 of the report (form 0503127). So, paragraph 57 of Instruction No. 191n was supplemented with new rules establishing that for lines that do not contain data in column 4, and (or) when performing above-plan indicators (in case the indicator of column 8 exceeds the indicator of column 4), column 9 is not filled. For lines containing in column 4 indicators with a minus sign, the indicator of unfulfilled appointments (in terms of returns from the budget) is reflected in column 9 with a minus sign.
Column 9 is not filled in on line 010 "Budget revenues - total". The reasons for the deviation of the amount of outstanding assignments reflected in column 9 in the corresponding lines of the “Income” section, which form the final indicator for income, from the difference in the indicators of columns 4 and 8 in line 010 “Budget revenues - total” are disclosed, if necessary, in the text part of section. 3 "Analysis of the report on the execution of the budget by the subject of budget reporting" of the explanatory note (f. 0503160).
Also column 9 of the section "Sources of financing the budget deficit" not filled:
on lines containing indicators of approved (adjusted) budget allocations for the financial year by grouping codes for classifying expenses, sources of financing the budget deficit (column 4);
on the lines of the section that do not contain data in column 4, and (or) in the event that the indicator of column 8 exceeds the indicator of column 4.
The new edition of clause 70 of Instruction No. 191n establishes that column 4 “Approved (adjusted) for 20__ year of budget appropriations” in terms of the adjusted budget appropriations is filled in by the recipient of budget funds, the administrator of sources of financing the budget deficit based on the data of the debit turnover of the account 1,503 15,000 “Received budget allocations of the current financial year”, containing in categories 15 - 17 the code of the type of expenditure related to subgroups 310 “Public normative social payments to citizens”, 330 “Public normative payments to citizens of a non-social nature”.
In addition, Order No. 176n clarified the procedure for reflecting in column 11 of the report (form 0503128) the amounts of accepted budgetary obligations of the current (reporting) financial year that were not fulfilled as of the reporting date: column 11 reflects the indicator with a minus sign, in the event of a monetary obligation, the costs of which are reimbursed by the FSS in the amount of payments made by the institution as an insured(new edition of clause 70 of Instruction No. 191n).
Also, Order No. 176n introduced additions to the procedure for filling out line 911 of the report (f. 0503128). Recall that earlier clarifications on filling out this column of the form were contained in the Letter of the Ministry of Finance of the Russian Federation No. 02-07-07 / 21798, Federal Treasury No. 07-04-05/02-308 of 04/07/2017. Partially, the provisions of this letter were transferred by Order No. 176n to the text of Instruction No. 191n. As a result, clause 72.1 of Instruction No. 191n was supplemented with the following rules regarding filling in line 911:
column 7 reflects the sum of indicators (balances) of the corresponding accounts of analytical accounting of account 1,502,99,000 “Deferred liabilities” at the end of the reporting period. At the same time, the indicators of columns 7 and 11 on line 911 must be identical;
in columns 3 - 6 and 8 - 10, 12 the indicators are not filled in.
By Order No. 176n, the report (f. 0503123) was supplemented with a new section. 3.1 "Analytical information on the management of balances." It reflects detailed information on the management of balances indicated in lines 463, 464 of Sec. 3 “Changes in Fund Balances”. Also subjected to adjustment section. 4 "Analytical information on disposals" of the report (f. 0503123).
The following additions were made to the completion of this report (new version of clauses 41 and 44 of Instruction No. 33n):
the indicator in line 500 of column 10 reflects the difference between the indicators of columns 4 “Planned appointments approved” and 9 “Planned appointments completed, total”;
the indicator of line 730 "Change in balances on the internal turnover of the institution's funds" in column 9 "Performed planned assignments, total" is equal to zero.
Amendments have been made to the completion of this report aimed at regulating the procedure for filling out line 911 “Obligations of the financial years following the current (reporting) financial year, in terms of deferred liabilities”, Sec. 3.
When filling out this line, the following ratio of indicators must be observed:
Indicators for columns 4 - 5, 7 - 9, 11 lines 911 are not filled.
Column 6 on line 911 reflects the sum of the indicators (balances) of the relevant accounts of the analytical accounting of account 0 502 99 000 “Deferred liabilities” at the end of the reporting period.
Order of the Ministry of Finance of the Russian Federation No. 189n set out the provisions of paragraph 53 in a new edition, completely rewriting them. However, the provisions of this paragraph have not undergone major changes. In the new edition of clause 53 of Instruction No. 33n, the features of filling in the following lines are of interest:
|
Line number |
Fill feature |
|
The amount of accrued income reflected in account 0 401 10 130 “Income from the provision of paid services” is reflected, minus VAT amounts accrued from this income (according to the debit of account 0 401 10 130). That is, the amounts of subsidies received by the institution under the activity code 4 are reflected in this line of the form |
|
|
Columns 5, 6 are not filled in, this line reflects the amount of accrued income on the credit of account 5 401 10 180 "Other income" (income received by the institution in the form of subsidies for other purposes) |
|
|
Columns 4, 5 are not filled in, and column 6 reflects the amount from the account 0 401 10 180 |
|
|
The sum of lines 160, 170, 190, 210, 230, 240, 260 is reflected, 270 , 280 |
|
|
The difference between credit and debit turnovers on account 0 401 60 200 "Reserves for future expenses" formed during the reporting period is indicated |
In addition, column 5 on lines 030, 050, 060, 062, 063, 096, 101 , 102 , 103, 104 is not filled.
The provisions of paragraph 55.1 of Instruction No. 33n were supplemented by Order No. 189n with information establishing that column 4 in lines 463, 464, 501, 502 reflects data taking into account the indicators for receipts (outflows) of funds reflected in off-balance accounts 17 “Inflow of funds ” and 18 “Disposals of funds opened to account 0 304 06 000 “Settlements with other creditors”, in terms of operations to raise funds as part of covering a cash gap when fulfilling an obligation within the balance of funds on the personal account of the institution (borrowing funds between activities). Lines 165, 182, 234, 247, 253, 263, 302 - 304, 345, 352, 360 - 363 are not filled.
When filling out the 4 “Analytical information on disposals” of the report (form 0503723), it should be taken into account that (clause 55.3 of Instruction No. 33n as amended by Order of the Ministry of Finance of the Russian Federation No. 189n):
in column 5, it is necessary to indicate the corresponding codes of the section, subsection of budget expenditures, based on the functions (services) performed by institutions;
column 6 reflects additional detailing on the analytical codes of disposals in the structure approved by the financial authority of the relevant public legal entity.
Paragraph 63 of Instruction No. 33n was supplemented with a provision establishing that if there are no discrepancies in the results of the inventory carried out in order to confirm the indicators of the annual financial statements, table 6 is not filled out. The fact of the annual inventory is reflected in the text part of Sec. 5 "Other activities of the institution" of the explanatory note to the balance sheet of the institution (f. 0503760).
When filling out the table, it should be taken into account that column 7 indicates the expenses actually incurred by the institution (the cost of the service (work) for the implementation of the state (municipal) assignment as of the reporting date (in value terms)) (new version of clause 65.1 of Instruction No. 33n). On the line "Total" in columns 5, 7, the total values \u200b\u200bare indicated. Column 7 is not filled in if in column 5 the planned volumes of financial support for the fulfillment of the state (municipal) task for the corresponding type of service (work) in value terms are equal to zero.
Order No. 189n, paragraph 69 of Instruction No. 33n, was supplemented with a provision establishing that operations to clarify the codes of the budget classification of the current financial year in the table (f. 0503769) are reflected in column 5 with a minus sign for the code being revised and with a plus sign for the revised code (in part of the expenses listed in the form of repayment of accounts payable).
In columns 7 and 8 of the table (f. 0503775) the code is indicated and the reasons for non-fulfillment of obligations (monetary obligations) are explained. The provisions of clause 72.1 of Instruction No. 33n were supplemented by Order No. 189n with codes and their decoding, which should be reflected in these columns. Indicators column 7 and 8 section. 3 summary information (f. 0503775) are not filled.
The provisions of clause 74 of Instruction No. 33n were supplemented by Order No. 189n with norms establishing that the formation of the table (f. 0503779) is carried out for the relevant types of financial support for activities (type of activity), for which the institution has data at the beginning and (or) end of the reporting year on cash balances or for which are available at the reporting date open accounts in credit institutions (financial authority). In the event that during the reporting period there were no transactions with funds for the corresponding type of financial support for activities, the table (f. 0503779) for this type of activity is not formed. The table (f. 0503779) discloses information on the availability of accounts opened by a budgetary (autonomous) institution, including the condition of zero cash balances on them at the beginning and end of the reporting period.
Order No. 189n in the new edition sets out par. 15 clause 74.1 of Instruction No. 33n, which establishes the rules for filling out the reference table. After the entry into force of this order, this paragraph will sound like this: in the reference table on unexecuted court decisions judicial system The Russian Federation discloses information on pecuniary obligations outstanding as of the reporting date under court decisions of the courts of the judicial system of the Russian Federation (judgments of (international) courts), reflected in column 8 of the information (form 0503295), indicating:
codes of KOSGU (column 1);
the total number of documents not executed by the institution on court decisions (column 2);
the total amount of outstanding documents (column 3).
Order No. 189n included this form in the explanatory note (f. 0503790), which was previously contained in the Instructions and the procedure for compiling and submitting additional forms of annual and quarterly financial statements submitted by federal state budgetary and autonomous institutions, approved by Order of the Ministry of Finance of the Russian Federation dated May 12, 2016 No. 60n, and was called information about objects of construction in progress, investments in real estate objects of a budgetary (autonomous) institution (f. 0503790). As amended by Order No. 189n, form 0503790 refers to information on investments in real estate objects, on objects of construction in progress of a budgetary (autonomous) institution (f. 0503790). Not only the name of the form has changed, but also the name of the lines, the graph of the form. Note that a similar form (only its number 0503190) is included in Instruction No. 191n by Order No. 176n. Previously, the form was approved by Instruction No. 15n.
Forms 0503790, 0503190 are drawn up at the end of the year. They disclose information on capital investment objects, including data characterizing investments made in real estate objects (progress in the implementation of capital investments (budget investments)), provided for the purpose of generating a table (f. 0503790, 0503190) by the structural divisions of the institution responsible for the implementation of capital investments in real estate objects, and financial data generated for the relevant capital investment objects in the accounting of the institution on the relevant accounts of the analytical accounting of account 0 106 11 000 “Investments in fixed assets - real estate of the institution”.
In conclusion, we note that in it we considered the most relevant changes for healthcare institutions in the procedure for compiling reporting accounting (budget) forms. For clarifications regarding the reflection in the reporting forms of certain facts of financial and economic activity, we recommend that you refer to the letters of the Ministry of Finance and the Federal Treasury.
real estate explanatory note capital investments
