In order to improve legal regulation in the field of accounting and financial reporting of organizations (except for credit institutions and public sector organizations) and in accordance with the Regulations on the Ministry of Finance of the Russian Federation, approved by Decree of the Government of the Russian Federation of June 30, 2004 N 329 ( Collection of Legislation of the Russian Federation, 2004, N 31, Art. 3258; N 49, Art. 4908; 2005, N 23, Art. 2270; N 52, Art. 5755; 2006, N 32, Art. 3569; N 47, Art. 4900; 2007, N 23, Art. 2801; N 45, Art. 5491; 2008, N 5, Art. 411; N 46, Art. 5337; 2009, N 3, Art. 378; N 6, Art. 738 ; N 8, Art. 973; N 11, Art. 1312; N 26, Art. 3212; N 31, Art. 3954; 2010, N 5, Art. 531; N 9, Art. 967; N 11, Art. 1224), I order:

1. Approve the forms of the balance sheet and financial results statement in accordance with Appendix No. 1 to this Order.

2. Approve the following forms of appendices to the balance sheet and financial results statement in accordance with Appendix No. 2 to this Order:

a) the form of the statement of changes in capital;

b) cash flow statement form;

c) has become invalid.

2.1. Approve the form of the report on the intended use of funds in accordance with Appendix No. 2.1 to this order.

3. Establish that organizations independently determine the detail of indicators for the articles of reports provided for in paragraphs 1, 2 and 2.1 of this Order.

4. Establish that other appendices to the balance sheet, financial results statement, report on the intended use of funds (hereinafter - explanations):

a) are presented in tabular and (or) text form;

5. Establish that in the financial statements submitted to state statistics bodies and other executive authorities, after the column “Name of the indicator” there is a column “Code”. In the column "Code" the codes of indicators are indicated in accordance with Appendix No. 4 to this Order.

If the financial statements of certain categories of organizations that have the right to use simplified accounting methods, including simplified accounting (financial) statements, include aggregated indicators that include several indicators (without their detail), the line code is indicated by the indicator that has the greatest share as part of the aggregated indicator.

6. Establish that organizations that have the right to use simplified methods of accounting, including simplified accounting (financial) statements, prepare financial statements according to the following simplified system:

a) the balance sheet, financial performance report, and report on the intended use of funds include indicators only for groups of items (without detailing the indicators for items);

b) in the appendices to the balance sheet, statement of financial results, report on the intended use of funds, only the most important information is provided, without knowledge of which it is impossible to assess the financial position of the organization or the financial results of its activities.

Organizations that have the right to use simplified methods of accounting, including simplified accounting (financial) statements, can generate submitted financial statements in accordance with paragraphs 1 - 4 of this Order.

6.1. Approve simplified forms of the balance sheet of the report on financial results, report on the intended use of funds for organizations that have the right to use simplified methods of accounting, including simplified accounting (financial) statements, in accordance with Appendix No. 5 to this order.

7. Establish that this Order comes into force starting from the annual financial statements for 2011.

8. When preparing financial statements, organizations use the forms of financial statements approved by this order, unless other forms are established by federal or industry accounting standards.

Publication source

Document Note

In accordance with paragraph 7, this document comes into force starting from the annual financial statements for 2011.

Document's name

Order of the Ministry of Finance of the Russian Federation dated July 2, 2010 N 66n

"On the forms of financial statements of organizations"

(Registered with the Ministry of Justice of the Russian Federation on 02.08.2010 N 18023)

MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

ABOUT FORMS OF ACCOUNTING REPORTING OF ORGANIZATIONS

In order to improve legal regulation in the field of accounting and financial reporting of organizations (with the exception of credit institutions, state (municipal) institutions) and in accordance with the Regulations on the Ministry of Finance of the Russian Federation, approved by Decree of the Government of the Russian Federation of June 30, 2004 N 329 (Collected Legislation of the Russian Federation, 2004, N 31, Art. 3258; N 49, Art. 4908; 2005, N 23, Art. 2270; N 52, Art. 5755; 2006, N 32, Art. 3569; N 47 , Art. 4900; 2007, N 23, Art. 2801; N 45, Art. 5491; 2008, N 5, Art. 411; N 46, Art. 5337; 2009, N 3, Art. 378; N 6, Art. 738; N 8, Art. 973; N 11, Art. 1312; N 26, Art. 3212; N 31, Art. 3954; 2010, N 5, Art. 531; N 9, Art. 967; N 11, Art. 1224), I order:

1. Approve the forms of the balance sheet and profit and loss statement in accordance with Appendix No. 1 to this Order.

2. Approve the following forms of appendices to the balance sheet and profit and loss statement in accordance with Appendix No. 2 to this Order:

a) the form of the statement of changes in capital;

b) cash flow statement form;

c) the form of a report on the intended use of the funds received, included in the financial statements of public organizations (associations) that do not carry out entrepreneurial activities and, in addition to disposed property, do not have turnover in the sale of goods (works, services).

3. Establish that organizations independently determine the detail of indicators for the articles of reports provided for in paragraphs 1 and 2 of this Order.

4. Establish that other appendices to the balance sheet and profit and loss account (hereinafter - explanations):

a) are presented in tabular and (or) text form;

Recommend that non-profit organizations, with the exception of public organizations (associations) that do not carry out entrepreneurial activities and do not have turnover in the sale of goods (works, services) other than disposed property, use the form of a report on the intended use of funds received when forming the appropriate explanations.

5. Establish that in the financial statements submitted to state statistics bodies and other executive authorities, after the column “Name of the indicator” there is a column “Code”. In the column "Code" the codes of indicators are indicated in accordance with Appendix No. 4 to this Order.

6. Establish that organizations - small businesses generate financial statements according to the following simplified system:

a) the balance sheet and profit and loss account include indicators only for groups of items (without detailing the indicators for items);

b) in the appendices to the balance sheet and profit and loss statement, only the most important information is provided, without knowledge of which it is impossible to assess the financial position of the organization or the financial results of its activities.

Small business organizations have the right to prepare submitted financial statements in accordance with paragraphs 1 - 4 of this Order.

7. Establish that this Order comes into force starting from the annual financial statements for 2011.

Deputy

Chairman of the Government

Russian Federation -

Minister of Finance

Russian Federation

A.L.KUDRIN

Information provided by the company "ConsultantPlus"

1. Approve the following forms of appendices to the balance sheet and financial results statement:

a) the form of the statement of changes in capital;

b) cash flow statement form;

c) a report form on the intended use of funds.

2. Establish that organizations independently determine the detail of indicators for reporting items.

3. Establish that in the financial statements submitted to state statistics bodies and other executive authorities, after the column “Name of the indicator” there is a column “Code”. In the "Code" column the indicator codes are indicated. If the financial statements of certain categories of organizations that have the right to use simplified accounting methods, including simplified accounting (financial) statements, include aggregated indicators that include several indicators (without their detail), the line code is indicated by the indicator that has the greatest share as part of the aggregated indicator.

4. Establish that organizations that have the right to use simplified methods of accounting, including simplified accounting (financial) statements, prepare financial statements according to the following simplified system:

a) the balance sheet, financial performance report, and report on the intended use of funds include indicators only for groups of items (without detailing the indicators for items);

b) in the appendices to the balance sheet, statement of financial results, report on the intended use of funds, only the most important information is provided, without knowledge of which it is impossible to assess the financial position of the organization or the financial results of its activities.

Organizations that have the right to use simplified accounting methods, including simplified accounting (financial) reporting, can generate submitted financial statements.

5. Approve simplified forms of the balance sheet, report on financial results, report on the intended use of funds for organizations that have the right to use simplified methods of accounting, including simplified accounting (financial) statements.

Question 2. Concept, classification and general requirements for financial statements.

Reporting generated within an enterprise reveals various aspects of its functioning and is divided into operational, accounting, tax, statistical and management.

Operational reporting – this is a reporting document that reflects data on changes in the operation of the substation, information on the implementation of plans and production schedules, traffic movements, etc. (for periods of time (day, decade, etc.).

Statistical reporting compiled on the basis of accounting data, it reflects individual economic indicators. activities of the subsector, both in value and in kind.

Tax reporting characterizes the state of the enterprise’s obligations related to the calculation and payment of taxes and other obligations. payments (to tax authorities and private funds)

Management reporting is a set of indicators expressed in monetary units. and nat. units, as well as analytical materials that characterize the results of the alternative and financial and economic plans. activities of the subsidiary for the purposes of control and management of the organization at any time.

Financial statements is a unified system of data on the property and financial position of the organization and the results of its economic activities, compiled according to accounting data.

In accordance with Federal Law No. 402 On Accounting Regulations dated December 6, 2011, which came into force on January 1, 2013. accounting (financial) statements- information on the financial position of an economic entity as of the reporting date, the financial result of its activities and cash flows for the reporting period, systematized as required. Federal Law.

BO can be classified according to various criteria: by frequency; by coverage; by purpose; by specialization.

1) Based on frequency, financial statements are divided into: annual (reports for the year); current (intra-annual).

Current reporting compiled on an intra-annual date. The current bo is called intermediate. This includes monthly and quarterly reporting. Requirement in PBU 4/99 “Accounting statements of an organization.”

Current reports are prepared regularly at specified intervals. This reporting is divided into daily, monthly, quarterly, semi-annual and nine-monthly.

Annual reporting compiled at the end of the year and characterizes all aspects of the household. activities for the financial year.

2) Based on coverage, financial statements are divided into:

1. Individual - characterizes the position and results of the activities of a separately operating entity.

2. Consolidated - compiled by ministries and departments or by branches that are not itself. legal entities.

3. Consolidated reporting discloses information about a group of interrelated organizations, each of which can be an independent legal entity (holding, financial and industrial group, etc.).

3) According to their purpose, financial statements are divided into: internal; external.

External o serves as a source of information for external users about the financial stability and solvency of the substation. Internal o satisfies information the needs of the subject in the process of accepting control. decisions.

4) By level of specialization reporting can characterize the results of the activities of a subsector as a whole and therefore be general, or it can reveal only certain aspects of this activity (for example, characterize logistics, etc.), and therefore be considered as specialized.

Registration No. 25592

In order to simplify accounting reporting for certain categories of organizations and in accordance with the Regulations on the Ministry of Finance of the Russian Federation, approved by Decree of the Government of the Russian Federation of June 30, 2004 N 329 (Collected Legislation of the Russian Federation, 2004, N 31, Art. 3258; N 49 , Art. 4908; 2005, N 23, Art. 2270; N 52, Art. 5755; 2006, N 32, Art. 3569; N 47, Art. 4900; 2007, N 23, Art. 2801; N 45, Art. 5491; 2008, N 5, Art. 411; N 46, Art. 5337; 2009, N 3, Art. 378; N 6, Art. 738; N 8, Art. 973; N 11, Art. 1312; N 26, article 3212; N 31, article 3954; 2010, N 5, article 531; N 9, article 967; N 11, article 1224; N 26, article 3350; N 38, article 4844; 2011 , N 1, Art. 238; N 3, Art. 544; N 4, Art. 609; N 10, Art. 1415; N 12, Art. 1639; N 14, Art. 1935; N 36, Art. 5148; N 43, Art. 6076; N 46, Art. 6522; 2012, N 20, Art. 2562; N 25, Art. 3373), I order:

add to the order of the Ministry of Finance of the Russian Federation dated July 2, 2010 N 66n “On the forms of financial statements of organizations” (registered by the Ministry of Justice of the Russian Federation on August 2, 2010, registration N 18023), as amended by the order of the Ministry of Finance of the Russian Federation dated 5 October 2011 N 124n (registered by the Ministry of Justice of the Russian Federation on December 13, 2011, registration N 22599), the following changes:

1. Add paragraph 5 with the following paragraph:

“If the financial statements of certain categories of organizations (for example, small businesses) include aggregated indicators that include several indicators (without their detail), the line code is indicated by the indicator that has the largest share in the aggregated indicator.”

2. Add clause 6.1 with the following content:

"6.1. Approve the forms of the balance sheet and profit and loss statement of small businesses in accordance with Appendix No. 5 to this order.”

3. Add Appendix No. 5 in accordance with the appendix to this order.

ORDER No. 66n On the forms of financial statements of organizations

MINISTRY OF FINANCE OF THE RUSSIAN FEDERAL CITY

dated July 20, 2010 66n

(as amended by orders of the Ministry of Finance of Russia dated October 5, 2011 No. 124n. dated August 17, 2012 No. 113n; dated December 4, 2012 No. 154n. dated April 6, 2015 No. 57n)

1. Approve the forms of the balance sheet and financial statements in accordance with Appendix No. 1 to this Order.

2. Approve the following forms of appendices to the balance sheet and financial results statement in accordance with Appendix No. 2 to this order:

3. Establish that organizations independently determine the detail of indicators for the articles of reports provided for in paragraphs I and 2 of this order.

4. Establish that other appendices to the balance sheet and financial results statement (hereinafter - explanations):

(as amended by order of the Ministry of Finance of Russia dated April 6, 2015 No. 57n)

5. Establish that in the financial statements submitted to state statistics bodies and other executive authorities, after the 1st paragraph “Name of the indicator” the column “Code” is given. In section 1 “Code” indicate

6. Establish that organizations that have the right to use simplified methods of accounting, including simplified accounting (financial) reporting, generate financial statements in the following simplified system:

(as amended by order of the Ministry of Finance of Russia dated April 6, 2015 No. 57n)

(as amended by order of the Ministry of Finance of Russia dated April 6, 2015 No. 57n)

(as amended by order of the Ministry of Finance of Russia dated April 6, 2015 No. 57n)

(as amended by order of the Ministry of Finance of Russia dated April 6, 2015 No. 57n)

7. Establish that this order comes into force starting from the annual financial statements for 2011.

Vice-chairman
Government of the Russian Federation –
Minister of Finance of the Russian Federation

Annexes to the Order:

MINISTRY OF FINANCE OF THE RUSSIAN FEDERAL CITY

dated July 20, 2010 66n

On the forms of financial statements of organizations (as amended by orders of the Ministry of Finance of Russia dated 10/05/2011 No. 124n. dated 08/17/2012 No. 113n; dated 12/04/2012 No. 154n. dated 04/06/2015 No. 57n)

In order to improve legal regulation in the field of accounting and financial reporting of organizations (with the exception of credit institutions, state (municipal) institutions) and in accordance with the Regulations on the Ministry of Finance of the Russian Federation, approved by the Decree of the Government of the Russian Federation of June 30, 2004 . No. 329 (Collected Legislation of the Russian Federation, 2004, No. 31, Art. 3258: No. 49. Art. 4908: 2005, No. 23, Art. 2270; No. 52, Art. 5755; 2006, No. 32. Art. 3569; No. 47, Art. 4900; 2007. No. 23, Art. 2801; No. 45, Art. 5491; 2008. No. 5, Art. 411; No. 46, Art. 5337; 2009, No. 3, Art. 378; No. 6 , Art. 738; No. 8. Art. 973; No. 11. Art. 1312; No. 26, Art. 3212; No. 31, Art. 3954; 2010, No. 5, Art. 531; No. 9, Art. 967; No. 11, art. 1224). I order:

1. Approve the forms of the balance sheet and financial results statement in accordance with Appendix No. 1 to this Order.

(as amended by order of the Ministry of Finance of Russia dated April 6, 2015 No. 57n)

2. Approve the following forms of appendices to the balance sheet and financial results statement in accordance with Appendix No. 2 to this order:

(as amended by order of the Ministry of Finance of Russia dated April 6, 2015 No. 57n)

a) the form of the statement of changes in capital;

b) cash flow statement form:

c) a report form on the intended use of funds.

(as amended by orders of the Ministry of Finance of Russia dated December 4, 2012 No. 154n, w 04/06/2015 No. 57n)

3. Establish that organizations independently determine the detail of indicators for the articles of reports provided for in paragraphs I and 2 of this order.

4. Establish that other appendices to the balance sheet and financial results statement (hereinafter - explanations):

(as amended by order of the Ministry of Finance of Russia dated April 6, 2015 No. 57n)

a) are presented in tabular and (or) text form;

The paragraph has lost force - order of the Ministry of Finance of Russia dated December 4, 2012 No. 154n.

5. Establish that in the accounting reports submitted to state statistics bodies and other executive authorities, after 1 raph “Name of the indicator” the column “Code” is given. In 1st column “Code” indicate

Cola indicators in accordance with Appendix No. 4 to this order.

If the financial statements of certain categories of organizations that have the right to use simplified accounting methods, including simplified accounting (financial) statements, include aggregated indicators that include several indicators (without their detail), the line code is indicated by the indicator that has the greatest share as part of the aggregated indicator.

(paragraph introduced by order of the Ministry of Finance of Russia dated August 17, 2012 No. 113n, as amended by orders of the Ministry of Finance of Russia dated December 4, 2012 No. 154n. dated April 6, 2015 No. 57n)

6. Establish that organizations that have the right to use simplified methods of accounting, including simplified accounting (financial) reporting, generate financial statements in the following simplified system:

(as amended by order of the Ministry of Finance of Russia dated April 6, 2015 No. 57n)

a) the balance sheet, financial performance report, and report on the intended use of funds include indicators only for groups of items (without detailing the indicators for items);

(as amended by order of the Ministry of Finance of Russia dated April 6, 2015 No. 57n)

b) in the appendices to the balance sheet, statement of financial results, report on the intended use of funds, only the most important information is provided, without knowledge of which it is impossible to assess the financial position of the organization or the financial results of its activities.

(as amended by order of the Ministry of Finance of Russia dated April 6, 2015 No. 57n)

Organizations that have the right to use simplified methods of accounting, including simplified accounting (financial) statements, can generate submitted financial statements in accordance with paragraphs 1-4 of this order.

(as amended by order of the Ministry of Finance of Russia dated April 6, 2015 No. 57n)

6.1. Approve simplified forms of the balance sheet of the report on financial results, the report on the intended use of funds for organizations that have the right to use simplified methods of accounting, including simplified accounting (financial) statements, in accordance with Appendix No. 5 to this order.

(clause 6.1 was introduced by order of the Ministry of Finance of Russia dated August 17, 2012 No. 113n, as amended by order of the Ministry of Finance of Russia dated April 6, 2015 No. 57n)

6.2. Lost force - order of the Ministry of Finance of Russia dated 04/06/2015 No. 57n.

7. Establish that this order comes into force starting from the annual financial statements for 2011.

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Amendments have been made to the order of the Ministry of Finance of Russia dated July 2, 2010 N 66n “On the forms of financial statements of organizations”

By order dated 03/06/18 No. 41n, the Ministry of Finance of the Russian Federation introduced changes to the forms of financial statements of organizations (Order of the Ministry of Finance of Russia dated 07/02/2010 No. 66n “On the forms of financial statements of organizations”).

The changes are mainly of a technical nature. Some wording, names and numbering of individual sections, paragraphs and annexes have been clarified.

Non-profit organizations are given the opportunity, as part of the appendices to the balance sheet and the report on the intended use of funds, to provide indicators on individual income and expenses (financial results), cash flows separately in relation to the forms of the financial results statement and cash flow statement established by Order No. 66n, respectively. .

Clause 8 has been added as follows: “When preparing financial statements, organizations use the forms of financial statements approved by this order, unless other forms are established by federal or industry accounting standards.”

The name of Appendix No. 2 has been clarified. In the new edition, this Appendix is ​​called: “Forms for the statement of changes in capital and the statement of cash flows.”

According to information from the Ministry of Finance of Russia (Information message dated May 28, 2018 No. IS-accounting-11), the basis for changes to the order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n “On the forms of financial statements of organizations” were the results of an analysis of law enforcement practice.

As a result of the changes:

About the forms of financial statements of organizations

Order of the Ministry of Finance of the Russian Federation dated July 2, 2010 N 66n dated July 2, 2010 N 66n “On forms of financial statements of organizations” is valid as amended and supplemented by orders of the Ministry of Finance dated: October 5, 2011 N 124n; 08/17/2012 N 113n; 04.12.2012 N 154n; 04/06/2015 N 57n; 03/06/2018 N 41n.

The changes introduced by Order of the Ministry of Finance of Russia dated 03/06/2018 N 41н come into force 10 days after the day of official publication (published on 05/16/2018 on the Official Internet portal of legal information http://www.pravo.gov.ru

In order to improve legal regulation in the field of accounting and financial reporting of organizations (with the exception of credit organizations and public sector organizations) and in accordance with the Regulations on the Ministry of Finance of the Russian Federation, approved by Decree of the Government of the Russian Federation dated June 30, 2004 N 329 (Meeting legislation of the Russian Federation, 2004, N 31, article 3258; N 49, article 4908; 2005, N 23, article 2270; N 52, article 5755; 2006, N 32, article 3569; N 47, art. 4900; 2007, N 23, Art. 2801; N 45, Art. 5491; 2008, N 5, Art. 411; N 46, Art. 5337; 2009, N 3, Art. 378; N 6, Art. 738; N 8, Art. 973; N 11, Art. 1312; N 26, Art. 3212; N 31, Art. 3954; 2010, N 5, Art. 531; N 9, Art. 967; N 11, Art. 1224 ), I order:

1. Approve the forms of the balance sheet and financial results statement in accordance with Appendix No. 1 to this order.

2. Approve the following forms of appendices to the balance sheet and financial performance report in accordance with Appendix No. 2 to this order:

(as amended by Order of the Ministry of Finance of Russia dated 04/06/2015 N 57n)

a) the form of the statement of changes in capital;

b) cash flow statement form;

c) a report form on the intended use of funds.

(subparagraph “c” of paragraph 2 has lost force. Order of the Ministry of Finance of Russia dated March 6, 2018 N 41n.)

2.1. Approve the form of the report on the intended use of funds in accordance with Appendix No. 2.1 to this order.

3. Establish that organizations independently determine the detail of indicators for the articles of reports provided for in paragraphs 1, 2 and 2.1 of this order.

(as amended by Order of the Ministry of Finance of Russia dated March 6, 2018 N 41n)

4. Establish that other appendices to the balance sheet, financial results statement, report on the intended use of funds (hereinafter - explanations):

(as amended by Order of the Ministry of Finance of Russia dated March 6, 2018 N 41n)

a) are presented in tabular and (or) text form;

5. Establish that in the financial statements submitted to state statistics bodies and other executive authorities, after the column “Name of the indicator” there is a column “Code”. In the column “Code” the codes of indicators are indicated in accordance with Appendix No. 4 to this order.

If the financial statements of certain categories of organizations that have the right to use simplified accounting methods, including simplified accounting (financial) statements, include aggregated indicators that include several indicators (without their detail), the line code is indicated by the indicator that has the greatest share as part of the aggregated indicator

(as amended by orders of the Ministry of Finance of Russia dated August 17, 2012 N 113n; December 4, 2012 N 154n; 04/06/2015 N 57n)

6. Establish that organizations that have the right to use simplified methods of accounting, including simplified accounting (financial) statements, prepare financial statements according to the following simplified system:

(as amended by Order of the Ministry of Finance of Russia dated 04/06/2015 N 57n)

a) the balance sheet, financial performance report, and report on the intended use of funds include indicators only for groups of items (without detailing the indicators for items);

(as amended by Order of the Ministry of Finance of Russia dated 04/06/2015 N 57n)

b) in the appendices to the balance sheet, statement of financial results, report on the intended use of funds, only the most important information is provided, without knowledge of which it is impossible to assess the financial position of the organization or the financial results of its activities.

(as amended by Order of the Ministry of Finance of Russia dated 04/06/2015 N 57n)

Organizations that have the right to use simplified methods of accounting, including simplified accounting (financial) statements, can prepare submitted financial statements in accordance with “paragraphs 1” - “4” of this Order.

(as amended by Order of the Ministry of Finance of Russia dated 04/06/2015 N 57n)

6.1. Approve simplified forms of the balance sheet of the report on financial results, the report on the intended use of funds for organizations that have the right to use simplified methods of accounting, including simplified accounting (financial) statements, in accordance with Appendix No. 5 to this order.

(as amended by orders of the Ministry of Finance of Russia dated August 17, 2012 N 113n; 04/06/2015 N 57n)

6.2. Lost power.

(as amended by Order of the Ministry of Finance of Russia dated 04/06/2015 N 57n)

7. Establish that this order comes into force starting from the annual financial statements for 2011.

8. When preparing financial statements, organizations use the forms of financial statements approved by this order, unless other forms are established by federal or industry accounting standards.

(clause 8 was introduced by order of the Ministry of Finance of Russia dated March 6, 2018 N 41n)

Vice-chairman
Government of the Russian Federation -
Minister of Finance
Russian Federation

A.L. Kudrin

Forms of balance sheet and income statement

Balance sheet form

Appendix No. 1
to the order of the Russian Ministry of Finance
dated 02.07.2010 N 66n
(as amended - 04/06/2015 N 57n)

Balance sheet
on _____________ 20__

Notes

In accordance with the Accounting Regulations “Accounting Statements of an Organization” PBU 4/99, approved by Order of the Ministry of Finance of the Russian Federation dated July 6, 1999 N 43n (according to the conclusion of the Ministry of Justice of the Russian Federation N 6417-PK dated August 6, 1999, the said Order does not require state registration), indicators about individual assets and liabilities can be given as a total amount with disclosure in the notes to the balance sheet, if each of these indicators individually is not significant for the assessment by interested users of the financial position of the organization or the financial results of its activities.

The reporting date of the reporting period is indicated.

The previous year is indicated.

The non-profit organization calls this section “Targeted Financing”. Instead of the indicators “Authorized capital (share capital, authorized capital, contributions of partners)”, “Own shares purchased from shareholders”, “Additional capital”, “Reserve capital” and “Retained earnings (uncovered loss)”, a non-profit organization includes indicators “Share fund”, “Target capital”, “Target funds”, “Fund for real estate and especially valuable movable property”, “Reserve and other target funds” (depending on the form of the non-profit organization and the sources of property formation).

Here and on other reporting forms, the subtracted or negative figure is shown in parentheses.

(as amended by Orders of the Ministry of Finance of Russia dated 04/06/2015 N 57n, dated 03/06/2018 N 41n)

Financial results report form

Appendix No. 1
to the order of the Russian Ministry of Finance
dated 02.07.2010 N 66n
(as amended - 04/06/2015 N 57n)

Income statement
for ____________ 20__

Notes

The number of the corresponding explanation is indicated.

In accordance with the Accounting Regulations “Accounting Statements of an Organization” PBU 4/99, approved by Order of the Ministry of Finance of the Russian Federation dated July 6, 1999 N 43n (according to the conclusion of the Ministry of Justice of the Russian Federation N 6417-PK dated August 6, 1999, the said Order does not require state registration), indicators on individual income and expenses can be presented in the financial results statement as a total amount with disclosure in the explanations to the financial results statement, if each of these indicators individually is not significant for the assessment by interested users of the financial position of the organization or financial results her activities.

The reporting period is indicated.

Revenue is shown net of value added excise tax.

The total financial result of the period is determined as the sum of the lines “Net profit (loss)”, “Result from the revaluation of non-current assets, not included in the net profit (loss) of the period” and “Result from other operations, not included in the net profit (loss) of the reporting period "

Statement of Changes in Equity and Statement of Cash Flow Forms

Statement of Changes in Equity Form

Appendix No. 2
to the order of the Russian Ministry of Finance
dated 02.07.2010 N 66n
(as amended - 04/06/2015 N 57n)

Statement of changes in equity
for 20__

Notes

The year preceding the previous one is indicated.

The previous year is indicated.

The reporting year is indicated.

Cash Flow Statement Form

Appendix No. 2
to the order of the Russian Ministry of Finance
dated 02.07.2010 N 66n
(as amended - 04/06/2015 N 57n)

Cash flow statement
for 20__

Notes

The reporting period is indicated.

The period of the previous year, similar to the reporting period, is indicated.

Report form on the intended use of funds

Appendix No. 2.1
to the order of the Russian Ministry of Finance
dated 02.07.2010 N 66n
(as amended - 03/06/2018 N 41n)

Report on the intended use of funds
for __________ 20__

Notes

The reporting period is indicated.

The period of the previous year, similar to the reporting period, is indicated.

The number of the corresponding explanation is indicated. At the same time, information on income and expenses, cash flows is disclosed taking into account the materiality in relation to the composition of the indicators of the financial results statement and the cash flow statement, respectively, in accordance with Appendices No. 1 and No. 2 to this order.

Appendix No. 3
to the order of the Russian Ministry of Finance
dated 02.07.2010 N 66n
(as amended on 04/06/2015 N 57n)

An example of explanatory notes for the balance sheet and financial statements

Appendix No. 4
to the order of the Russian Ministry of Finance
dated 02.07.2010 N 66n
(as amended on 04/06/2015 N 57n)

Line codes in accounting reporting forms indicated in the annual financial statements of an organization submitted to state statistics bodies and other executive authorities

1. A non-profit organization, instead of the line “Authorized capital (share capital, authorized fund, contributions of partners)” under code 1310 includes the line “Share fund”.
2. A non-profit organization, instead of the line “Own shares purchased from shareholders” under code 1320, includes the line “Target capital”.
3. A non-profit organization, instead of the line “Additional capital (without revaluation)” under code 1350, includes the line “Target funds”.
4. A non-profit organization, instead of the line “Reserve capital” under code 1360, includes the line “Fund for real estate and especially valuable movable property”.
5. A non-profit organization, instead of the line “Retained earnings (uncovered loss)” under code 1370, includes the line “Reserve and other target funds”. (notes introduced by Order of the Ministry of Finance of Russia dated October 5, 2011 N 124n)

Simplified forms of balance sheet, financial performance statement, report on the intended use of funds

Simplified form of balance sheet

Appendix No. 5
to the order of the Russian Ministry of Finance
dated 02.07.2010 N 66n
(as amended - 04/06/2015 N 57n)

Balance sheet

Simplified form of financial statements

Appendix No. 5
to the order of the Russian Ministry of Finance
dated 02.07.2010 N 66n
(as amended - 04/06/2015 N 57n)

Income statement

Simplified form of a report on the intended use of funds

Appendix No. 5
to the order of the Russian Ministry of Finance
dated 02.07.2010 N 66n
(as amended - 04/06/2015 N 57n)

Report on the intended use of funds

The reporting year is indicated.

The previous year is indicated.

The year preceding the previous one is indicated.

Including fixed assets, unfinished capital investments in fixed assets.

Includes results of research and development, unfinished investments in intangible assets, research and development, deferred tax assets.

Including accounts receivable.

Less value added tax and excise taxes.

Includes cost of sales, selling and administrative expenses.

Including current income taxes, changes in deferred tax liabilities and assets.

A non-profit organization, instead of the indicators “Capital and reserves”, includes the indicators “Target funds”, “Fund of real estate and especially valuable movable property and other target funds”.
(Clause 10 was introduced by Order of the Ministry of Finance of Russia dated 04/06/2015 N 57n)

If material, information on the organization’s income and expenses is disclosed in the appendix to the balance sheet and the report on the intended use of funds in relation to the composition of the indicators of the financial results statement of this appendix.
(Clause 11 was introduced by Order of the Ministry of Finance of Russia dated 04/06/2015 N 57n)

Forms of balance sheet and report on the intended use of funds of socially oriented non-profit organizations

In accordance with - Order of the Ministry of Finance of Russia dated 04/06/2015 N 57n lost force.

About changes in financial reporting forms

Information message of the Ministry of Finance of Russia dated May 28, 2018 No. IS-accounting-11 dated May 28, 2018 No. IS-accounting-11: on changes to the order of the Ministry of Finance of Russia dated July 2, 2010 N 66n “On the forms of financial statements of organizations” contains information Ministry of Finance of Russia that the basis for changes in the order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n “On the forms of financial statements of organizations” were the results of an analysis of law enforcement practice.

As a result of the changes:

• The scope of application of Order No. 66n is limited.
• The form of the report on the intended use of funds has been clarified.
• The content of the explanations to the balance sheet and the report on the intended use of funds of a non-profit organization has been clarified.

On each page of the document posted on the official website of the Russian Ministry of Finance for downloading, there is a header with the following information:

This document is not a regulatory legal act of the Ministry of Finance of Russia and cannot be considered as such. It is intended solely for the information of interested parties.

Ministry of Finance of Russia: official website download document

At the same time, the Ministry of Finance did not explain which persons may be included in the “interested” group.

Based on an analysis of law enforcement practice, Order No. 41n of the Ministry of Finance of Russia dated March 6, 2018 introduced a number of changes to Order No. 66n of the Ministry of Finance of Russia dated July 2, 2010 “On Forms of Accounting Reports of Organizations” (hereinafter referred to as Order No. 66n).

The scope of application of Order No. 66n is limited

According to the Federal Law “On Accounting”, sample forms of financial statements, as well as the composition of appendices to the balance sheet and financial results statement and the composition of appendices to the balance sheet and report on the intended use of funds are established by federal accounting standards. Until the approval of federal and industry accounting standards, the rules of accounting and preparation of financial statements approved by the authorized federal executive authorities before the entry into force of the Federal Law are applied. Based on this, from the moment the federal or industry accounting standard is approved, these rules are applied to the extent that they do not contradict such standards.

In order to eliminate inconsistency between the requirements of Order No. 66n and individual industry accounting standards that establish the procedure for drawing up financial statements, it is clarified that when preparing financial statements, organizations use the accounting forms established by Order No. 66n, unless other forms are established by federal or industry accounting standards.

In addition, due to the fact that, in accordance with the Federal Law “On Accounting”, the composition of the financial statements of public sector organizations is established in accordance with the budget legislation of the Russian Federation, these organizations are excluded from the scope of application of Order No. 66n.

The form of the report on the intended use of funds has been clarified

According to the Federal Law “On Accounting”, the annual financial statements of a non-profit organization, with the exception of cases established by federal laws, consist of a balance sheet, a report on the intended use of funds and appendices thereto. In this regard, Order No. 66n has been supplemented with a new appendix, which provides a form for a report on the intended use of funds (previously, this form was provided as part of the appendices to the balance sheet and the financial results statement).

Based on the Accounting Regulations PBU 4/99 “Accounting Reports of an Organization”, approved by Order of the Ministry of Finance of Russia dated July 6, 1999 No. 43n, explanations to the report on the intended use of funds of a non-profit organization must disclose additional data that is inappropriate to include in this report, but which are necessary for users of financial statements for a real assessment of the financial results of the activities of a non-profit organization and (or) cash flow. The item in the financial statements to which explanations are given must indicate such disclosure. In this regard, an additional column has been introduced into the report form on the intended use of funds to indicate the number of the corresponding explanation. The organization, as before, determines the detail of indicators for the items in the report on the intended use of funds independently.

The content of the explanations to the balance sheet and the report on the intended use of funds of a non-profit organization has been clarified

The report form on the intended use of funds is supplemented with a note that reveals the content of the explanations to the balance sheet and the report on the intended use of funds. In particular, in the explanations to the balance sheet and the report on the intended use of funds, a non-profit organization may disclose information on income and expenses, cash flows, taking into account the materiality in relation to the composition of the indicators of the financial results statement and the cash flow statement, respectively.

When preparing other explanations for the balance sheet and the report on the intended use of funds, a non-profit organization can use the example given in Appendix 3 to Order No. 66n.

Regulatory Department
accounting,
financial statements
and auditing activities
Ministry of Finance of Russia

Accounting reporting formats for electronic submission

Order of the Federal Tax Service dated March 20, 2017 No. ММВ-7-6/ “On approval of recommended formats for presenting accounting (financial) statements in electronic form.” registered with the Russian Ministry of Justice.

Effective as amended by the order of the Federal Tax Service of Russia dated 02/15/2018 No. ММВ-7-6/ “On amendments to the order of the Federal Tax Service of Russia dated 03/20/2017 No. ММВ-7-6/”. The changes are caused by the introduction in 2017 of a new procedure for compiling and submitting reports of credit institutions to the Central Bank of the Russian Federation. In this regard, the recommended formats for presenting financial statements of credit institutions in electronic form (published forms of balance sheet, statements of financial results and cash flows) have been clarified. In addition, the reference to the instructions of the Bank of Russia, in accordance with which the formats were developed, has been clarified.

In accordance with subparagraph 5 of paragraph 1 of Article 23 of the Tax Code of the Russian Federation, in order to organize electronic document flow between tax authorities and taxpayers, I order:

• recommended format for presenting the balance sheet of a state (municipal) institution in electronic form in accordance with Appendix No. 1 to this order;
• the recommended format for submitting a report on the institution’s implementation of its financial and economic activity plan in electronic form in accordance with Appendix No. 2 to this order;
• recommended format for presenting a report on the financial results of an institution in electronic form in accordance with Appendix No. 3 to this order;
• the recommended format for presenting information on the institution's receivables and payables in electronic form in accordance with Appendix No. 4 to this order;
• the recommended format for presenting information on the institution’s cash balances in electronic form in accordance with Appendix No. 5 to this order;
• recommended format for presenting the separation (liquidation) balance sheet of a state (municipal) institution in electronic form in accordance with Appendix No. 6 to this order;
• recommended format for presenting the balance sheet of a credit institution (published form) in electronic form in accordance with Appendix No. 7 to this order;
• the recommended format for presenting a report on the financial results of a credit institution (published form) in electronic form in accordance with Appendix No. 8 to this order;
• the recommended format for presenting the cash flow statement of a credit institution (published form) in electronic form in accordance with Appendix No. 9 to this order;
• recommended format for presenting accounting (financial) statements in electronic form in accordance with Appendix No. 10 to this order;
• recommended format for presenting simplified accounting (financial) statements in electronic form in accordance with Appendix No. 11 to this order.

2. Establish that this order comes into force for accounting (financial) statements in electronic form for the reporting period of 2016.

3. Control over the implementation of this order is assigned to the deputy head of the Federal Tax Service, who coordinates the creation, development, maintenance and operation of the automated information system of the Federal Tax Service.

Head of the Federal
tax service
M.V. Mishustin

On changes to the forms of financial reporting of organizations

Order of the Ministry of Finance of Russia dated 03/06/18 N 41n “On introducing amendments to the order of the Ministry of Finance of the Russian Federation dated July 2, 2010 No. 66n “On forms of financial statements of organizations.”

In accordance with Part 1 of Article 30 of the Federal Law of December 6, 2011 N 402-FZ “On Accounting” (Collection of Legislation of the Russian Federation, 2011, N 50, Art. 7344; 2014, N 45, Art. 6154; 2017, N 30, Art. 4440), paragraph 1 and subparagraph 5.2.30 of the Regulations on the Ministry of Finance of the Russian Federation, approved by Decree of the Government of the Russian Federation of June 30, 2004 N 329 (Collection of Legislation of the Russian Federation, 2004, N 31, Art. 3258; 2005, No. 52, Article 5755; 2007, No. 23, Article 2801, No. 45, Article 5491; 2008, No. 5, Article 411; 2010, No. 5, Article 531; 2011, No. 1, Art. 238, N 36, Art. 5148; 2012, N 20, Art. 2562; 2013, N 20, Art. 2488, N 36, Art. 4578; 2014, N 40, Art. 5426; 2016, N 17, Art. 2399, N 47, Art. 6654; 2017, N 17, Art. 2569, N 24, Art. 3536), I order:

make the attached amendments to the order of the Ministry of Finance of the Russian Federation dated July 2, 2010 No. 66n “On forms of financial statements of organizations” (registered by the Ministry of Justice of the Russian Federation on August 2, 2010, registration number 18023), as amended by orders of the Ministry of Finance of the Russian Federation dated October 5, 2011 N 124n (registered by the Ministry of Justice of the Russian Federation on December 13, 2011, registration number 22599), dated August 17, 2012 N 113n (registered by the Ministry of Justice of the Russian Federation on October 4, 2012, registration number 25592), dated December 4, 2012 N 154n (registered by the Ministry of Justice of the Russian Federation on December 29, 2012, registration number 26501), dated April 6, 2015 N 57n (registered by the Ministry of Justice of the Russian Federation on April 30, 2015, registration number 37103).

Application
to the order of the Ministry of Finance
Russian Federation
dated March 6, 2018 N 41n

CHANGES
to the order of the Ministry of Finance of the Russian Federation dated July 2, 2010 No. 66n “On the forms of financial statements of organizations”

1. In the preamble, the words “state (municipal) institutions” should be replaced with the words “and public sector organizations.”

2. Subparagraph “c” of paragraph 2 shall be declared invalid.

3. Add clause 2.1 with the following content:

"2.1. Approve the form of the report on the intended use of funds in accordance with Appendix No. 2.1 to this order.”

4. In paragraph 3, the words “points 1 and 2” should be replaced with the words “points 1, 2 and 2.1”.

5. Paragraph one of paragraph 4 should be stated as follows:

“To establish that other appendices to the balance sheet, financial results statement, report on the intended use of funds (hereinafter - explanations):.”

6. Add clause 8 with the following content:

"8. Organizations, when preparing financial statements, use the forms of financial statements approved by this order, unless other forms are established by federal or industry accounting standards.”

7. In Appendix No. 1 to the order of the Ministry of Finance of the Russian Federation dated July 2, 2010 No. 66n “On the forms of financial statements of organizations” (hereinafter referred to as the order) in note 1 to the balance sheet and note 1 to the financial performance report the words “to the accounting balance sheet and financial results statement” should be deleted.

8. The title of Appendix No. 2 to the order should be stated as follows: “Forms of the statement of changes in capital and the statement of cash flows.”

9. The report form on the intended use of funds is considered Appendix No. 2.1 to the order.

10. In Appendix No. 2.1 to the order:

a) the name of the application should be stated as follows: “Form of a report on the intended use of funds”;

b) the report form on the intended use of funds before the column “Name of the indicator” is supplemented with the column “Explanations”;

c) the notes should be supplemented with the following paragraph:

» The number of the corresponding explanation is indicated. At the same time, information on income and expenses, cash flows is disclosed taking into account the materiality in relation to the composition of the indicators of the financial results statement and the cash flow statement, respectively, in accordance with Appendices No. 1 and No. 2 to this order.”

The Russian Ministry of Finance has introduced changes to a number of regulatory legal acts on accounting (Order of the Russian Ministry of Finance dated 04/06/2015 N 57n). Basically, the changes are of a technical nature and are caused by bringing documents into compliance with current legislation.

The changes also affected the forms of financial statements. In particular, in all texts and forms, the words “profits and losses” are replaced by the words “financial results”, and the words “small businesses” are replaced by the words “entities that have the right to use simplified accounting methods, including simplified accounting (financial) statements.”

In addition, the words “Chief Accountant”, “(signature)”, “(decoding of signature)” are excluded from the accounting documents, since all these documents are signed only by the head of the organization.

Also, the forms for entities that have the right to use simplified methods of accounting, including simplified accounting (financial) reporting, include a new one - report on the intended use of funds.

About the new according to the order of the Ministry of Finance of the Russian Federation dated March 6, 2018 No. 41n:

The form of the report on the intended use of funds has been removed from the appendices to the balance sheet and the financial results statement, and at the same time a new clause 2.1 has been introduced on the approval of the form of the report on the intended use of funds as an independent reporting unit. The form itself is included in a separate Appendix 2.1 to Order No. 66n.
There is a provision according to which organizations, when preparing financial statements, use reporting forms approved by Order No. 66n, unless other forms are established by federal or industry accounting standards.

Also a full excerpt of changes from the order of the Ministry of Finance of the Russian Federation dated 03/06/2018 No. 41n:

1. In the preamble, the words “state (municipal) institutions” should be replaced with the words “and public sector organizations”.

2. Subparagraph “c” of paragraph 2 shall be declared invalid.

3. Add clause 2.1 with the following content:

"2.1. Approve the form of the report on the intended use of funds in accordance with Appendix No. 2.1 to this order."

4. In paragraph 3, the words “points 1 and 2” should be replaced with the words “points 1, 2 and 2.1”.

5. Paragraph one of paragraph 4 should be stated as follows:

“To establish that other appendices to the balance sheet, financial performance report, report on the intended use of funds (hereinafter - explanations):.”

6. Add clause 8 with the following content:

"8. When preparing financial statements, organizations use the forms of financial statements approved by this order, unless other forms are established by federal or industry accounting standards."

7. In Appendix No. 1 to the order of the Ministry of Finance of the Russian Federation dated July 2, 2010 No. 66n “On the forms of financial statements of organizations” (hereinafter referred to as the order) in note 1 to the balance sheet and note 1 to the financial performance report the words “to the accounting balance sheet and financial results statement" should be deleted.

8. The title of Appendix No. 2 to the order should be stated as follows: “Forms of the statement of changes in capital and the statement of cash flows.”

9. The report form on the intended use of funds is considered Appendix No. 2.1 to the order.

10. In Appendix No. 2.1 to the order:

a) the name of the application should be stated as follows: “Form of a report on the intended use of funds”;

b) in the report form on the intended use of funds, before the column “Name of the indicator”, add the column “Explanations”<3>";

c) the notes should be supplemented with the following paragraph:

"<3>The number of the corresponding explanation is indicated. At the same time, information on income and expenses, cash flows is disclosed taking into account the materiality in relation to the composition of the indicators of the financial results statement and the cash flow statement, respectively, in accordance with Appendices No. 1 and No. 2 to this order."