CREATING BALANCE SHEET IN ELECTRONIC FORM

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Uploaded: 19.09.2009
Content: f1f2.xls (1407,5 kB)

Description

FTS of Russia Order of 01.04.2009 № MM-7-6 / 228 @ approved a new file format of electronic reporting (based on XML) (version 5) of the XXIII. Composition and structure of balance sheets (form number 1) (Version 01).

At the same time you must keep in mind that 1 quarter of 2009 in a number of tax inspections require machine-readable versions of the form sheet. They are implemented on the basis of Letters of the Federal Tax Service of Russia from 24.04.2009 № 6-8-04 / 00029, sent out to all the subjects of the Russian Federal Tax Service of the Russian Federation, the Federal Tax Service of Russia for IRI's largest taxpayers by federal districts and in the data center.

Additional information

The order of completion and analysis of balance sheet assets

Section I of the Balance Sheet. Fixed assets

P.110 "Intangible assets"
Article 3 - The amount calculated by the formula Balance at beginning of the period in the debit account 04 "Intangible assets" minus Opening balance credited to 05 "Amortization of intangible assets".
Article 4 - The amount calculated by the formula Balance at end of period, in the debit account 04 "Intangible assets" minus Closing balance on the credit account 05 "Amortization of intangible assets".

P. 120 "Fixed Assets"
Article 3 - The amount calculated by the formula Balance at beginning of the period in the debit account 01 "Fixed Assets" minus Opening balance credited to 02 "Depreciation" plus Opening balance credited to 02.4 "Depreciation of tangible assets accounted for account 03 ".
Article 4 - The amount is calculated as well as for art. 3, but with the balance at the end of the period.

P. 130 "Construction in progress"
Article 3 - The amount calculated by the formula Balance at beginning of the period in the debit account 07 "Equipment for installation" Plus Balance at beginning of the debit account 08 "Investments into fixed assets"
Article 4 - The amount is calculated as well as for art. 3, but with the balance at the end of the period.

P.135 "Income-bearing investments in tangible assets"
Article 3 - The amount calculated by the formula Balance at beginning of the period in the debit account 03 "Income-bearing investments in tangible assets" minus Balance at beginning credited 02.4 "Depreciation of tangible assets on the account 03".
Article 4 - The amount is calculated as well as for art. 3, but with the balance at the end of the period.

P.140 "Long-term investments"
Article 3 - amount calculated by the formula A = (A1-A2) - (A3-A4), wherein
A1 = sum of debit balances, beginning of period accounts for 58.1 "Shares and shares in subsidiaries '+ 58.2" Shares and shares in associates "+ 58.3" Shares and shares in other companies "58.4 +' long-term debt securities" + 58.6 "Long-term Loans";
A2 = Sum of residues on the same account as for the A1, but on loan at the beginning of the period;
A3 = Total loan balances at beginning of period accounts for 59.1 "Provisions for impairment of shares in joint-stock companies" + 59.2 "Provisions for impairment of shares in associated companies" + 59.3 "Provisions for impairment of shares in other companies" + 59.4 "Provisions for impairment of other long-term securities ";
A4 = sum of balances on the debit at the beginning of the period on the same account as for the A3.
Article 4 - The amount is calculated as well as for art. 3, but with the balance at the end of the period.

P.145 "Deferred financial assets"
Article 3 - Opening balance debit sch.09 "Deferred tax assets"
Article 4 - Balance at end of period debit cq. 09 "Deferred tax assets"

P.150 "Other current assets" - is not filled
P. 190 "Total for section I"
The sum of lines 110 - 150.

Section II of the Balance Sheet. Current assets

P.210 "Inventories"
calculated as the sum of lines 211 - 217.

Str.211 "Raw materials and other similar values"
Article 3 - The amount of residue in the beginning of the period = balance in the debit account 10 "Materials" (all sub-accounts) + debit balance of the account is 15.1 "Harvested and acquisition of materials' + 16.1 balance of the account" Deviation from the cost of materials "(the remainder being accounted for as follows: - if the rest of the debit, he added, if on the loan - that is subtracted) - Th

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