According to Art.13 para. 1 of the Federal Law № 129, regulating the accounting, all organizations need to prepare reports based on the data of analytical and synthetic accounting.Ministry of Finance Order № 66n has established new rules that are binding from 2011.Next, consider how to fill out a report of changes in equity.
General
Before describing how to fill out a report of changes in equity, should be clarified a number of important points, stipulated in the law.In particular, we must pay attention to the fact that under Art.4 para. 3 of the above Federal Law № 129 companies that switched to the simplified taxation system, exempt from duty to accounting.At the same time, companies are on a simplified system should take account of intangible assets, operating in accordance with official regulations.Statement of changes in equity (for example the filling will be detailed below) should be given within 90 days.
Features disclosure
As equity enterprises are the resources generated by:
- financial results of the implementation of the company's own activities.
- funds of participants (shareholders, founders).
In n. 28 PBU 4/99 Explanatory Notes to balance sheet and profit and loss statements disclose information in the form of separate reporting forms.These include explanatory notes and forms.The latter are filled with reports of changes in equity and cash movements.In Sec. 30 PBU 4/99 contains provisions for business entities.According to them, these companies have in the composition of the balance sheet provide a statement of changes in equity.
example of filling out the form: general rules
The documentation must be present some numerical indicators.How is the correct completion of the report of changes in equity?The sample form contains:
1. The value of assets at the beginning of the fiscal cycle.
2. Increased resources, including by:
- issuance of additional shares (shares);
- revaluation of assets;
- legal entity reorganization (merger, consolidation);
- growth of property;
- profit, which according to the rules of accounting and reporting directly related to the increase in assets.
3. Reduction of funds, including at:
- legal entity reorganization (separation, division);
- reduction of number of shares;
- costs that are directly attributable to this article;
- reducing the par value of shares.
4. The amount of capital at the end of the reporting period.
Detailing
Talking about how to fill out a report of changes in equity should be noted that the enterprise independently determine the specification of performance articles.However, in the PBU 4/99 (p. 11) provides that the value of the individual assets, income, liabilities, costs and results of operations should be given detached if they are found to be significant and if no disclosure of interested users will not be able to make an assessmentthe financial status of the company, or the results of its operations.They can also be driven in the balance sheet or the statement of profit and loss account the total amount with the comments, if each of the above parameters alone does not have significance for the analysis of the profitability of the enterprise stakeholders.
format
So how to complete statement of changes in equity required under the regulations in force, then under Art.13 para. 6 of the Federal Law № 129 preparation, and the subsequent storage and provision of documentation carried out on paper.With appropriate technical means with the consent of stakeholders processing, compilation and transmission of information can be carried out electronically.It should be noted that the electronic form approved by the Order of the Federal Tax Service.It is compiled in accordance with the forms certified by Ministry of Finance Order № 66n.Regulations explaining how to fill out a report of changes in equity, Form 3 is recognized only allowed to make the necessary information.The form should be drawn up clearly, without corrections and erasures.
Features entering information
there are some nuances that need to know the staff carrying out the filling of the report of changes in equity.The sample was designed to make the information not only for the current period, but also for the previous 2.For example, the documentation for the year 2011 will also present data for 2010 and total assets at 31 December.2009.In drawing up the report, it should be remembered that negative or deductible indicators reflected in parentheses.The amounts of assets fit into thousands (or millions) rubles.
How to fill out a report of changes in equity: the case
Compilation of assets of the enterprise will be carried out on the basis of the above Federal Law number 129, Order of the Ministry of Finance № 66n and PBU 4/99, 6/01, 14/07, and others. Tomost clearly explain how to complete the statement of changes in equity, the fill pattern is divided into three sections.The document will reflect the movement of funds and adjustments due to the change in accounting policies and correction of errors.It is mandatory to making information on the net assets for the past two and at the end of the current period, when a complete report of changes in equity.Sample filling, which will be presented below, drawn up in 2011 for the company.
Moving funds
With this section begins filling the statement of changes in equity.Sample filling contains information for the current and previous period.This section reflects data traffic, increase, decrease and the volume of assets.Introducing information, should be guided by rules explaining how to fill out a report of changes in equity.How to fill in the documentation of the last year is very useful for young professionals.Particular attention should be paid to the process of transferring data from last year's records.Some difficulties may arise from employees carrying out the filling of the report of changes in equity of the newly created organization.However, in practice, as a rule, all is not as problematic.
Revaluation OS
For those who want to know how to fill out a report of changes in equity, the sample is considered in the article can serve as a visual aid.In drawing up the first section of the means of moving the previous year carried over to the current documentation on the basis of comparability.This takes into account changes in the order of making the results of the revaluation of intangible assets and operating in the financial statements of the company.
According to the current edition of PBU 6/01 p. 15, a commercial company has the ability to not more than once a year (at the end of the cycle) to perform revaluation of homogeneous groups operating at replacement (current) cost.The results of the procedures to be economically autonomous reflection in the documentation.In the previous edition of this PBU in regulations which contain rules according to which in 2010 was carried out filling the statement of changes in equity (instructions), a commercial enterprise could only once a year (beginning of period) to perform revaluation categories uniformOS at replacement (current) cost.The results of these procedures are also reflected in the documentation separately.The results of the revaluation not included in the statements for the previous reporting cycle and adopted in the preparation of information, balance at beginning of period.
Revaluation of intangible assets
According to the current edition of PBU 14/07 (p. 17) of business has the ability to not more than once a year (at the end of the cycle) to carry out the procedure for revaluation of intangible assets in accordance with the current market value.She, in turn, is determined exclusively according to the active turnover of NMA.Under the previous version of the above RAS 14, in accordance with which the filling of the statement of changes in equity, the instruction gave the right businesses to no more than once a year (beginning of period) to perform revaluation of intangible assets.
recommendations
Upon reflection the outcome of revaluation made in prior years, in the report for the year 2011 should be the amount of write-down (revaluation surplus) of intangible assets and operating results for 2009-10. Listed at the beginning of 2010-11.respectively, to move to the beginning of the period (2010-11) at the end of the last (2009-10.).Through this transfer will be provided comparability.
Key elements
The report should reflect the performance:
- authorized capital.Line = 3310 p. 3314 + 3315 + 3316.
- treasury shares from shareholders.Line = 3310 p. 3314 + 3315 + 3316.
- additional capital.Line 3310 = 3312 + 3313 + 3314 +.3315 + 3316.
- uncovered loss (retained earnings).Line 3310 = 3311 + 3312 + 3313 + 3315 + 3316.
- reserve capital.String = string 3310 3316.
- Total.P.3310 = 3311 + 3312 + 3313 + 3314 + 3315 + 3316.
including specified line 3311, 3312, 3313, 3314, 3315, 3316. Net gain on p. 3311 represents the amount of the reporting year, increasing retained earningsenterprise.It should, however, take into account that the value indicated by the line 3311, should be equal to that given in p. 2400 documentation of losses and gains.Net profit should correspond to the amount contained in the accounting registers loan accounts:
84 "Accumulated deficit (retained earnings)" for the year.
99 "profits and losses" in the 1st quarter., 6 and 9 months.
Revaluation of property
Page.3312 includes the amount of additional valuation of intangible assets and fixed assets.It refers to the additional capital of the enterprise:
- in full, if the previous cycles of write-down facilities have not been performed;
- in the value exceeding the amount of the revaluation surplus indicator markdown if the first more than the second.
necessary to mention one important point.The amount of additional valuation of intangible assets and fixed assets in the amount of write-down figure made in prior years and included in the financial results as other expenses related to the outcome as the other income.The registers of accounting, it is credited to the account "Additional capital" (83).On disposal of revalued intangible assets and fixed assets amounts for their revaluation surplus is transferred from the sch.83 on account of uncovered loss (retained earnings) of the company.
revenues to increase assets
Line 3313 represents the amount of income that is not included in the current period.As such income, for example, can be a difference, which arises from the translation of the value of assets provided by foreign currency and liabilities used in the conduct of activities beyond the borders of Russia in rubles.This gain is reflected in accounting in the period and credited to additional capital.
more information
on line 3314 indicates the size of the capital increase the company arising due to:
- issuance of additional shares (shares);
- contributions to the statutory assets.
Line 3315 includes increasing the amount of equity that has arisen due to the increase of the nominal value of shares (stocks).At p. 3316 (reorganization of legal entities) indicates the size of the capital increase, which arose as a result of allocation of / accession.
Reducing assets
In line 3320 reflects totals for the following columns:
- Authorized capital - p. 3320 = 3324 + 3325 + 3326.
- Shares are redeemed from shareholders - line 3320 = 3324 + 3325 + 3326.
- Additional asset - line 3320 = 3322 + 3323 + 3324 + 3325.
- Reserve funds - str.3320 = string 3326.
- Accumulated deficit (retained earnings) - string = str.3321 3320 + 3322 + 3323 + 3324 +3325+ 3326 + 3327.
- Summary - p. 3320 = 3321 + 3322 + 3323 + 3324 + 3325 + 3326 + 3327.
- Including - line 3321-3327.
Net gain on line 3321 is recorded as the amount of loss for the reporting period, which reduces the size of undistributed income of the enterprise.Revaluation of property at p. 3322 corresponds to the amount of write-down of intangible assets and fixed assets.It refers to additional capital in the amount not exceeding the amount of revaluation surplus, if before it was manufactured.The amount of write-down of intangible assets and fixed assets, which is greater than the specified index revaluation surplus made in previous periods and recognized in the additional increase in the assets shown in the financial result as other income.The registers of accounting, this value is reflected in the debit cq.83.
expenses decrease assets
In line 3323 reflects the amount of costs that are not included in the financial results of the reporting period.As such consumption can act positive difference that arises from the translation of the value of assets denominated in foreign money, and liabilities that are used in carrying out activities abroad in rubles when it relates to other income as a result of the termination of operation of the business outside Russia.This reduces the value of additional assets cq.83.
Other information
Line 3324 is introduced to reduce the amount of equity.It arises due to lower nominal value of shares (shares).Reducing the number of securities is recorded on line 3325. In p. 3326 paid the amount which appeared in the reorganization of the enterprise in the form of allocation of / accession.In line 3327 indicate the amount related to the distribution of net income to shareholders (founders, participants).
Adjustments additional asset
Line 3330 reflects the amount that does not affect the change in amount of capital as a whole.It is specified as a negative and positive values on the different columns of this row.When on disposal of revalued intangible assets and fixed assets amounts for their revaluation surplus is transferred from additional assets of the entity to account for the fixing of retained earnings (uncovered loss), in the report it is reflected:
- in parentheses (a negative value) for the column "Extra capital";
- positive indicator in the "Accumulated deficit (retained earnings)."
It should be noted that the figure for the 3330 line does not apply to the amounts in the lines 3310 and 3320.
Section 2 In this part of the report reflected changes in the company's own assets for prior periods, which are caused by:
- adjustmentsCorrecting mistakes that have been committed in the past cycles;
- changes in accounting policy of the enterprise (for comparability).
The explanatory notes to the responsible officer must give reasons that led to the adjustment of listed equity in prior periods.
net assets (Section 3)
In this part of the report on the amounts paid information at the end of the period and the two previous cycles.For example, the documentation for 2011 should reflect the details of net assets as at 31.12 2009, 2010 and 2011.By order of the Ministry of Finance № 10n, FCSM № 03-6 / pz, for the settlement of net assets of other than companies that perform banking and insurance operations, under the NA value should understand the value of which is determined by subtracting the amount of assets of JSC adopted for calculation, the sum of their liabilities.By the composition of the funds for the settlement include:
1. Non-current assets.They are reflected in the first section of the balance sheet:
- Intangible Assets.
- Profitable investments in tangible valuable assets.
- financial investments long-term.
- Other non-current assets.
- plant and equipment.
- Construction in progress.
2. Current assets fits into the second section of the balance sheet:
- Reserves.
- receivables.
- VAT on the received values.
- short-term financial investments.
- money.
- Other current assets, except for the cost of the actual costs to repurchase its own shares from shareholders for their subsequent sale or cancellation, as well as the debt of the founders (participants) of the contributions of the share capital.
to liabilities that are taken for the calculation are:
- Borrowings, loans and other long-term nature.
- Debt founders (participants) in the payment of income.
