The interim balance sheet

interim balance sheet is provided after assessment of the property of the bankrupt companies, inventory, and after revealing creditors and determination register their claims.Formation of information is carried out at the commencement of bankruptcy proceedings to reflect the property status of the company to realize its assets and the implementation of any expenditure the Commission.

interim balance sheet is intended to reflect the results of the review of creditors' claims.Therefore, its formation may not start before the registry requirements will be closed, ie after the end of the period, which is set for the claims.During this time, assessment is carried out, an inventory of the property, which was available to the debtor at the time of bankruptcy.

interim balance sheet drawn up in accordance with the requirements contained in the Regulations on accounting.This Regulation confirmed the proper order.

How to create a balance?It should be noted there are mandatory information that must be reflected in the document.In particular, the interim liquidation balance sheet contains:

  1. list of facilities and buildings, indicating the name, item number, its location, the actual wear and tear.Include also information on the year of commissioning, and on the residual value.
  2. list of equipment, machinery and other fixed assets with full information on each site.
  3. list of uninstalled equipment, unfinished capital construction objects.This indicates the start date of construction, the amount actually performed, the name, the location, the carrying value.
  4. list of long-term investments and intangible assets with the specified value according to the balance sheet assets.
  5. list of costs, stocks, money, and other things indicating work in progress, resources, animals for fattening and breeding, VAT on purchases.The same list includes accounts receivable for the products, services, or work with a budget, subsidiaries, employees on promissory notes, as well as other transactions with other debtors.In addition, there are advances in the list that are issued to contractors and suppliers, cash investments for a short period, settlement and currency accounts, cash.
  6. list of claims against the bankrupt entity creditors.This indicates the name of the creditor (in accordance with the order), the amount of debt, as well as the decision on satisfaction.

As a rule, the interim liquidation balance sheet reflects the great loss of the enterprise.At the same time the company has no profit, through its "reset" at the box office is almost no money, and no materials and products (liquid assets).At the same time, there are non-current assets, which tend to be divided between the shareholders themselves.

work bankrupted enterprises can be divided into two stages: before deciding to eliminate and thereafter.In the first stage, the normal production activities: funds invested, paid taxes, granted salary.

Following the decision to eliminate the inventory is carried out, summing it up, carried the cost of publication of the bankruptcy.At the same time it made the fixed costs of the enterprise.Also, money is spent on the salaries of members of the liquidation commission, the calculations are adjusted after checking with contractors and the budget.

When the document is its claim to the company's founders.After this liquidation balance is coordinated with the body that carried out the registration of the legal entity.