New form 5. An example of execution of explanations to the balance sheet and the statement of financial results

In the order of the Ministry of Finance No. 66n dated July 2, 2010, accounting forms are provided. Form 5 is used to substantiate the sections of the balance sheet. It is of a clarifying nature, intended for detailing the key indicators in the balance sheet. Thanks to the presence of Form 5, it becomes possible to make an in-depth analysis of the financial situation of the organization.

Form 5 of the financial statements: general information

Form 5 assumes filling out the tabular elements of the annex to the balance sheet by groups of assets, which are classified according to the criterion of financial belonging. The connection between the content of the balance sheet and form 5 is direct - the balance acts as the main document, and the appendix to it performs the function of detailed decoding of generalized indicators.

The peculiarity of filling out the tables in the appendix to the balance sheet by structures applying a simplified accounting system is that they reflect the most significant indicators in Form 5. The main factor of significance for such a group of organizations is the possibility or impossibility of assessing the general financial condition. However, they do not have to fill out this form.

The amount of detailed information to the balance in the tabular blocks of the application should be correlated with the amount of information contained in the lines of the completed balance. When forming the balance, links are made to the explanatory documents for a specific position. Form 5 does not provide an exhaustive list of indicators. Therefore, for example, when the value of cash is reflected in the balance sheet, a link to the cash flow statement is created in the explanatory column, since Form 5 does not detail this position.

Form 5 (annex to the balance sheet): an example of filling out

The nuances of filling out Form 5 can be traced to an example. The company Globus LLC has the following completed balance sheet lines:

• cost indicators for fixed assets, minus depreciation, consisting of production and office equipment, the cost of which has changed during the year);
• the amount of reserves (in the presented value of the indicator there are no pledged assets);
• the volume of accounts receivable, which is represented only by short-term loans, the company did not create a reserve for doubtful debts;
• available financial investments;
• monetary resources;
• authorized capital;
• the value of the indicator of the organization's retained earnings;
• the total amount of outstanding accounts payable formed under agreements with counterparties, there are no long-term liabilities in the total amount.

The supplement to the balance sheet will disclose details for those lines in which links are made to the corresponding tabular sections of Form 5:

To detail the values ​​of the amounts for fixed assets, section 2 of the appendix, consisting of 4 blocks, is used. The fact that the balance sheet only refers to table 2.1 indicates that there were no cases of additional equipment and liquidation, completion of fixed assets in the company during the reporting period, there are no assets in the form of unfinished capital construction.

Table 3.1 of the appendix details the indicator of financial investments. The amount is reflected at historical cost, taking into account all types of income, accrued interest and disposal. Non-current assets are shown separately from current assets.

In block 4.1, information about the available volume of reserves and their reserve is entered, all unpaid groups of reserves, including collateral objects, are brought into table 4.2.

Section 5 is devoted to the company's debts - accounts payable and receivable. The latter indicator should take into account the reserve created in the institution for doubtful debts.

The company can additionally draw up an appendix to the balance sheet form No. 5, if the management staff deems it necessary when making decisions. This report displays information on the availability and movement of assets, expenses and liabilities for the reporting period. The report also reveals the dynamics of important financial and economic indicators of the enterprise over several years. The results of the analysis make it possible to make forecasts, namely: a plan for the development of an enterprise, a policy in relation to long-term and capital investments, plans for borrowed funds, calculation and risk management. The sample was approved by the order of the Ministry of Finance dated July 22, 2003 No. 67n "On the forms of financial statements of organizations".

The details of the title part of this report contain the name of the organization, TIN, type of activity, organizational and legal form, form of ownership, units of measurement, as well as the period for which it was drawn up.

The data in the report are grouped into ten sections, each of which is filled in on the basis of data on balances and movements, or only on balances on the corresponding accounting accounts. Sections are not numbered, since firms can make the necessary adjustments depending on the types, volumes of activity or taking into account other economic conditions.

A feature of the report is that data in it in almost all sections are given for the reporting year. It discloses information about the property, liabilities and capital of the organization, the value of which is reflected in the form No. 1.

This report may not include small businesses that are not subject to statutory audit, non-profit organizations, as well as public organizations (associations) that did not carry out entrepreneurial activities in the annual financial statements.

In the data of form No. 5, the indicators of the balance sheet are deciphered. It indicates:

the cost of intangible assets and fixed assets;

the cost of profitable investments in material assets;

R&D costs;

expenses for the development of natural resources;

the amount of long-term and short-term financial investments;

the amount of receivables and payables;

information on the costs of ordinary activities;

data on received and issued collateral;

data on the received state aid.

Appendix to the balance sheet (form No. 5) is intended to disclose and explain certain indicators shown in the balance sheet.

In the section "Intangible assets" shows the composition of intangible assets at the beginning and end of the reporting year, receipts and disposal.

The data on the accrued amortization amount, for which the cost is repaid, is shown separately.

This section is a decryption table for article 110 "Intangible assets" of the Balance Sheet.

It shows the initial cost and the amount of accrued amortization of each type of intangible assets at the beginning and end of the reporting year. They also give the cost of written off and acquired intangible assets during the year. Let's pay attention to the following nuances.

Firstly, this form reflects intangible assets belonging to the organization only by right of ownership. That is, the value of assets received for temporary use and reflected off the balance sheet on line 990 does not need to be given in the Appendix.

Secondly, on account 04, in addition to intangible assets, positive results of R&D and technological work are also taken into account. Such a requirement is established by PBU 17/02 and the Chart of Accounts. However, to decipher such costs, another section of the Appendix is ​​intended - "Expenses for research, development and technological work". That is, if the company takes into account such expenses on account 04, then the decoding of line 110 of the balance sheet must be given in two sections of Form No. 5.

Thirdly, in accordance with paragraphs 21 and 29 of PBU 14/2000, depreciation can be charged on the credit of account 04 "Intangible assets", reducing the initial cost of the object. However, reflect in the column "Retired" of the table. 1 depreciation accrued on the credit of account 04 should not be followed.

The way out of this situation is as follows: give the initial cost of such intangible assets, and on lines 050 and "Including" in table. 2 write down the amount of accrued depreciation.

Otherwise, we recommend disclosing data on such intangible assets in an explanatory note.

And fourthly, the organization may still have property as part of intangible assets, which since 2001 have not been such assets according to PBU 14/2000. We are talking about licenses, apartments, lease or land use rights. Such property should be disclosed under “Other”. Depreciation on them must be shown accordingly, it is possible with the decoding "Including"

In the section "Fixed assets" reflects the composition of fixed assets at the beginning and end of the reporting period, receipts and disposals. Data are given at the beginning and end of the reporting period by indicators:

depreciation of fixed assets;

items of fixed assets were leased;

transferred objects of fixed assets for conservation;

received items of fixed assets for rent;

real estate objects accepted for operation and being in the process of state registration;

result from revaluation of fixed assets;

change in the value of fixed assets as a result of completion, retrofitting, reconstruction, modernization, partial liquidation.

Section "Profitable investments in material assets". The section reflects information on the initial value of the property recorded on account 03 "Profitable investments in material assets", and the amount of depreciation.

Moreover, this property is subdivided into:

property acquired for leasing;

property provided under a rental agreement;

other property.

The cost of such fixed assets at the beginning and end of the year corresponds to the debit balance of account 03, receipt - to the turnover on the debit of this account, and disposal - to the turnover on credit, which are written in parentheses. Depreciation is indicated on the basis of the credit balance on the corresponding subaccount of account 02.

Section "Expenses for research, development and technological work". In this section, in accordance with paragraph 16 of PBU 17/02, information on R&D expenses and technological work performed for their own needs, not for sale, should be disclosed in this section.

The section consists of two tables. The first reflects the costs of R&D and technological work. The second table - "For reference" - provides data on unfinished and unsuccessful work.

Therefore, we recommend doing so. In line 310 "Total" indicate the amount of expenses that are reflected in account 04 on a special sub-account for research and development. And in the table. 2 "For reference", write down the amount of expenses accounted for on the subaccount "Performance of research, development and technological work" of account 08.

RSection "Expenditures for the Development of Natural Resources" There are two points to note here. First, there is no strict list of expenditures for the development of natural resources in accounting. Only in paragraph 4 of PBU 17/02 "Accounting for expenses for research, development and technological work" it is specified that this document cannot be applied to expenses for the development of natural resources. And here, for example, several types of these costs are given - conducting a geological study of subsoil, prospecting for minerals, additional exploration of developed deposits, carrying out preparatory work, etc.

The second point is on which balance account to account for such expenses. Some believe that these expenses should be taken into account on account 08, since according to the Chart of Accounts, this account takes into account the costs of objects that will subsequently be taken into accounting as objects of nature use.

And other experts say that such expenses are accounted for as deferred expenses on account 97. Then this section will be a transcript to line 216 of the Balance Sheet. The main thing is the chosen method to be fixed in the accounting policy of the company.

In the table "For reference" it is necessary to show the amount of expenses for the development of natural resources, which were written off in the reporting period as ineffective. The amount of such costs is equal to the amount that was written off from account 97 or 08 to the debit of account 91 as non-operating expenses.

The problem here will arise with how to show the amount of these costs in columns 3 "At the beginning of the reporting year" and 4 "At the end of the reporting period". The fact is that as long as the costs of developing natural resources are recorded on account 97 or 08, it cannot be said that they are ineffective. And as soon as they are recognized as such, their amount is immediately debited to account 91. As a result, there is no need to talk about either the initial or the final balances of such costs. But to fill out the form, you can suggest the following way. In column 3, put a dash, and in column 4, reflect the amount of expenses for the development of natural resources, recognized as ineffective.

Section "Financial investments" Here is a decryption of data on financial investments, reflected in lines 140 and 250 of the Balance Sheet. The information is shown in a section broken down into short-term and long-term financial investments (depending on the circulation period or the organization's intention to receive income on them - if it is no more than 12 months after the reporting date or exceeds 12 months, respectively).

In addition, in the section of financial investments, it is necessary to cite separately those for which the current market value is determined, and those for which it cannot be determined. The former should be shown at the current market value, and the latter at the book value less the amount of the provision for their impairment.

Government and municipal securities (bonds, etc.), as a rule, are quoted on the organized securities market, therefore, data on them are given at market value.

The rest of the securities are traded or not traded on the market. Therefore, they are reflected either at their market value as at 31 December 200_, or at their carrying amount less the amount of the provision for their impairment.

If debt securities (promissory notes, bonds) are purchased at a price different from the par value, then they can be reflected at the initial cost, increased by the decision of the organization by the difference between the initial and par value.

As for the loans provided, here you need to pay attention to the following point. If the lender finds out that the borrower is on the verge of bankruptcy or has already been declared bankrupt, then a reserve can be created for the depreciation of financial investments. In this case, in the accounting statements, the loans provided are shown at the book value less the created reserve.

And one more nuance. This section contains the line "Others". These include deposits under a simple partnership agreement, receivables acquired under an assignment agreement, savings certificates, checks, bearer bank passbook, housing certificate, option certificates for shares and bonds, etc.

Section "Expenses for ordinary activities (by cost elements)" In this section, the organization's expenses for ordinary activities are deciphered by economic elements. Data are given for the reporting period in column 3, for the previous year - in column 4.

Please note: expenses grouped by the relevant elements are given as a whole for the organization without taking into account intra-business turnover. Intra-business turnover, in particular, includes:

The costs associated with the transfer of products, products, works and services within the organization for the needs of its own production, service industries, etc.;

Rejection costs, in case of downtime due to external reasons;

Amounts reimbursed by the perpetrators (both legal and physical);

The costs associated with the write-off of assets and other costs written off to the accounts of financial performance and capital.

The expenses of the organization (line 760) are grouped by items in accordance with the requirements of paragraph 8 of PBU 10/99. The following cost elements are distinguished: material costs (line 710); labor costs (line 720); deductions for social needs (line 730); depreciation (line 740); other costs (line 750). It becomes difficult - where exactly to get the data to decipher these cost elements. There are two approaches to solving this problem.

The first is to take data for decryption from the Profit and Loss Statement. Namely, from the lines "Cost of goods, products, works, services sold", "Selling expenses" and "Administrative expenses". This approach was provided for by paragraph 128 of the invalid Methodological Recommendations on the procedure for the formation of the organization's financial statements, approved by order of the Ministry of Finance of Russia dated June 28, 2000 N 60n. However, for these lines of Form No. 2, only those costs are shown that are written off in the reporting period to the debit of account 90. And then the difficulty lies in the fact that manufacturing enterprises, reflecting the cost of products sold in the composition of expenses (entry on the debit of account 90 subaccount "Cost of sales "and the credit of account 43), they can no longer say how much of the cost of goods sold is the cost of individual cost elements. This problem arises for all enterprises in which expense accounts are not closed directly to account 90, but are distributed to accounts 40, 43, 45.

The second approach is to give a decryption based on the debit turnovers of cost accounting accounts 20, 21, 23, 25, 29, 29, 44, that is, without taking into account what amounts of expenses were debited to account 90. Then the decryption will not correspond to the data of form N 2.

Section "Provisions" This table is a transcript to articles 950 and 960 of the Certificate of the presence of values ​​recorded in the off-balance sheet accounts of the balance sheet. The table indicates the qualitative characteristics of the received and issued collateral and mortgaged property, that is, collateral in the form of bills of exchange, securities, goods, materials, etc.

Account 009 also reflects the issued surety for the bill. Moreover, it must be taken into account until a notice of payment of the issued promissory note is received, or the limitation period expires, or the promissory note will be paid by the guarantor himself. This also applies to bills of exchange of third parties transferred by endorsement.

Section "State aid" This section reflects funds received from the budget in the context of sources of income and earmarked purposes.

Clause 4 of PBU 13/2000 from the forms of state assistance allocates subventions, subsidies, budget loans and other forms. Subsidies and subventions are provided to organizations on a gratuitous and non-refundable basis for the implementation of targeted expenses. They are deciphered on line 910. Budget loans are given on a reimbursable and repayable basis, their decoding is given on line 920.

We talked about the composition of the financial statements in 2017 in ours. At the same time, it was indicated that, as approved forms of appendices to the balance sheet and the statement of financial results, Order of the Ministry of Finance dated 02.07.2010 No. 66n provides for a report on changes in capital, a statement of cash flows, and for non-profit organizations also a report on the intended use of funds. And what is considered Form 5 (Appendix to the balance sheet)?

Appendix or Explanations?

Let's make a reservation right away that the concept of "form No. 5" is not used in the currently applied composition of accounting forms. This form was in effect until 2011 in accordance with the Order of the Ministry of Finance dated July 22, 2003 No. 67n, which has now become invalid. Form No. 5 was called "Appendix to the Balance Sheet" and consisted of the following sections:

• intangible assets;
• fixed assets;
• profitable investments in material assets;
• expenses for research, development and technological work;
• expenses for the development of natural resources;
• financial investments;
• expenses for ordinary activities (by cost element);
• provision;
• state aid.

Currently, the Appendix to the balance sheet as an independent approved reporting form is not applied. At the same time, Appendix No. 3 to the Order of the Ministry of Finance dated 02.07.2010 provides an example of drawing up explanations to the balance sheet and the statement of financial results, which is recommended to be used when preparing explanations in tabular form (clause 4 of the Order of the Ministry of Finance dated 02.07.2010 No. 66n) ...

The composition of these explanations is in many respects the same form No. 5 that was used earlier. Only if earlier it was a mandatory reporting form, now it is given as an explanation to the reporting, if the organization deems it necessary to provide this kind of information. The given example of explanations to the balance sheet and profit and loss statement, conventionally speaking "form No. 5", now contains the following sections:

• intangible assets and expenses for research, development and technological work (R&D);
• fixed assets;
• financial investments;
• stocks;
• accounts receivable and payable;
• production costs;
• estimated liabilities;
• securing obligations;
• state aid.

You can download an example of drawing up explanations to the balance sheet and profit and loss statement in Excel format.

Drawing up financial statements as a whole is a very complex and painstaking process. It is important not only to correctly display the data in the reporting documents, but also to correctly draw up the document. The legislation imposes certain requirements on the appearance of these documents and their structural content. In this article, we will consider Form 5 of the financial statements.

Form 5 is an additional explanatory appendix to the balance itself, created in order to justify its sections and some of their provisions.

The appendix to the balance sheet is a clarifying type of documentation. At one time, they tried to cancel it, limiting themselves to providing explanations only, which led to the emergence of confusion in the data that should or should not be entered into the documents, so the form was returned as an accompanying document of the balance sheet.

This form serves to reveal in more detail those balance sheet indicators that are displayed in it, and to create a more understandable picture of the financial situation at this enterprise.

Moreover, these indicators will be divided into types and groups depending on financial affiliation.

The groups by which the subdivision will occur are as follows:

• Intangible assets.
• Property, plant and equipment after depreciation.
• Investments in material values ​​in the statutory funds of other organizations, bonds, etc.
• Expenses for carrying out ordinary activities, for design development, for the development of natural resources.
• Debts of different types.
• Subsidies received from the state.

Watch the latest video on filling out financial statements:

Completing Form 5

Form 5 of the appendix to the balance sheet has some specifics in its filling in for the main sections, which should be considered in more detail.

Section on intangible assets

The section is formed by a couple of tables, the first of which displays detailed information about assets by type, and the second shows the amount of receipts at the beginning and end of the year with depreciation features.

If the company has a patent for a certain type of activity, then lines 010-015 are mandatory. Line 010 is designed to show the cost of the right, the rest are intended for a more detailed decoding of it.

Many accountants have separate questions about line 030, whose name is "business reputation". This column must be completed when the privatization of the company took place by winning a tender or winning an auction, moreover, in the case when the proposed price was higher than that which was originally assigned to this lot. Column 030 displays the difference between these amounts.

Fixed assets section

Consists of two tables, where the first one shows the quantities by groups, as well as the cost of the items, and the second is designed to detail the readings of the first, taking into account external factors that could change the values ​​of the declared amounts up or down.

Investment section

The tables in this section serve to detail the property that is transferred for use to an individual or legal entity in order to generate profit for themselves.

Appendix 5 to the balance sheet is legally required to provide all objects carrying out entrepreneurial activity.

Those enterprises that belong to the category of small businesses are exempted from this documentation. They may refuse to submit this document if there is no need for additional explanations. Or they can file when additional information on sections is needed.

So, when submitting a balance sheet for reporting, an object that carries out one or another type of entrepreneurial activity, but does not belong to the category of small business, is obliged to provide accompanying documents to the balance sheet, one of which is the Explanation of the balance sheet. This type of reporting is prepared in accordance with Form 5 in accordance with the instructions of the Ministry of Finance of the Russian Federation. This reporting is needed in order to more fully reflect the information that is provided in individual sections of the balance sheet itself, and to explain the reasons and ways of occurrence of certain amounts presented in the reporting.

Appendix to the balance sheet (form No. 5)

The financial statements also include an Appendix to the balance sheet (form No. 5). It deciphers the data of Form No. 1 "Balance Sheet".

The appendix to the balance sheet consists of ten sections:

Intangible assets;

Fixed assets;

Profitable investments in material assets;

R&D expenditures;

Expenditures for the development of natural resources;

Financial investments;

Accounts receivable and payable;

Expenses for ordinary activities;

Security;

State aid.

Each section represents one or more tables. The line codes in these tables of the organization are affixed in accordance with the Order of the Ministry of Finance of Russia dated November 14, 2003 N 102n. But in this Order, the codes are not given for all lines of Form No. 5. Therefore, the organization can determine and put them down on its own. It is more convenient to do this on a cumulative basis.

Section I. "Intangible assets" - here is a breakdown of intangible assets owned by the organization.

The section consists of two tables. The first table "Initial cost of intangible assets" indicates the data on the inflow and outflow of intangible assets. In this table, you need to provide data on the initial cost of intangible assets owned by the organization.

Table 1 consists of lines:

010 "Objects of intellectual property (exclusive rights to the results of intellectual activity)";

020 "Organizational expenses";

030 "Business reputation of the organization";

040 "Others".

If the organization owns intangible assets that do not belong to any of the listed types, then the data on these assets must be indicated on the "Other" line.

All lines of table 1 are filled in in accordance with a single principle. For each type of intangible asset, the following information is indicated:

Availability at the beginning of 2004;

Admission during the year;

Disposal during the year;

Availability at the end of 2004

Table 2 "Amortization of intangible assets" - in this table you need to provide data on the amount of amortization that is accrued on the organization's intangible assets. This table should be filled in only by those organizations that account for depreciation on intangible assets in a separate account (the first method of reflecting accrued depreciation is used in accounting).

Section II. "Fixed assets" - this section provides information about the fixed assets owned by the organization. The section consists of two tables.

The first table "Cost of property, plant and equipment" provides data on the cost of property, plant and equipment.

Table 1 consists of the following lines:

Structures;

Cars and equipment;

Vehicles, tools;

Production and household inventory;

Working, productive and pedigree livestock;

Perennial plantings;

Other types of fixed assets;

Land plots and objects of nature management;

Capital investments for the radical improvement of land.

Table 2 "Depreciation of fixed assets" - in this table you need to indicate data on the fixed assets of the organization.

Line 140 "Depreciation of fixed assets - total" - for this line you should indicate the data on the amount of depreciation that is charged on fixed assets.

Line 145 "Leased items of fixed assets - total" - for this line, the accountant reflects the initial cost of fixed assets that are leased to other organizations:

To fill in this line, the organization should use the data on account 01, subaccount "Fixed assets leased to other organizations":

Line 150 "Items of fixed assets transferred for conservation" - on this line you need to reflect the initial value of fixed assets that are transferred for conservation.

Line 155 "Items of fixed assets received for rent - total" - this line should show the cost of fixed assets that are leased from other organizations.

Line 160 "Real estate objects accepted for operation and being in the process of state registration"

Real estate objects are accepted for accounting on the basis of an act of acceptance and transfer of fixed assets and documents that confirm their state registration.

Table 3 "For reference"

Line 170 "Result from the revaluation of fixed assets"

In this line, the accountant reflects an increase or decrease in the residual value of fixed assets as a result of their revaluation.

Line 171 "initial (replacement) cost" - in this line, the accountant reflects a decrease or increase in the initial cost of fixed assets that occurred as a result of their revaluation.

If the organization has revalued fixed assets, then, filling out the line "Initial (replacement) value", the accountant looks at the revaluation records on the debit of account 01. If the fixed assets were depreciated, then to fill out this line, entries on the credit of account 01 are required. should be reflected on this line in parentheses.

Line 172 "depreciation" - for this line you need to show the decrease or increase in depreciation of fixed assets, which occurred as a result of their revaluation.

Line 180 "Change in the value of fixed assets as a result of completion, retrofitting, reconstruction, partial liquidation" - provides the user with financial statements on how the initial cost of fixed assets has changed as a result of their completion, retrofitting, reconstruction or partial liquidation.

If the organization did not carry out the specified activities, then dashes are put on this line.

Section III. "Profitable investments in material assets" need to provide data on profitable investments in material assets owned by the organization. The section consists of two tables.

Table 1 "Initial cost" is devoted to the initial cost of profitable investments in tangible assets. In this table, you need to provide data on the initial cost of profitable investments in material assets. Table 2 reflects depreciation on income-related investments in tangible assets.

Table 2 "Depreciation" consists of just one line. It reflects data on the amount of depreciation, which is accrued on profitable investments in material assets.

Section IV. "Expenditure on R&D" - in this section of the Appendix to the balance sheet (Form No. 5), you need to reflect the data on the organization's expenses for R&D.

The section "Expenditure on R&D" consists of two tables. The first reflects the actual costs of research, development and technological work. The second table is called "Reference".

Table 1 "Expenditures on R&D" - in this table the accountant enters the amount of expenditures on R&D that have already been completed, but have not been completed in accordance with the established procedure, that is, have not become intangible assets.

Table 2 "For reference" - consists of two lines:

The amount of expenses for unfinished R&D;

The amount of R&D expenditures that did not yield positive results, attributed to non-operating expenditures.

In this section V. "Expenses for the development of natural resources" Appendices to the balance sheet reflect data on the organization's expenses for the development of natural resources: geological exploration of mineral resources, exploration of minerals, preparatory work.

The section "Expenditure on the development of natural resources" consists of two tables. Table 1 reflects the actual costs, table 2 - for reference.

In table 1 "Expenses for the development of natural resources with decoding" the accountant shows the total amount of the organization's expenses for the development of natural resources, and also gives a breakdown of these expenses by type. All expenses of an organization for the development of natural resources can be divided into three groups.

The first group includes expenses for the search and assessment of mineral deposits, for exploration of minerals and hydrogeological surveys, for the acquisition of the necessary geological and other information from third parties.

The second group includes the costs of preparing the territory for mining, construction and other works. This group includes, for example, costs:

For the construction of temporary access roads and roads for the removal of mined rocks, minerals and waste;

To prepare sites for the construction of appropriate structures, storage of the fertile soil layer, mined rocks, minerals and waste.

And the third group is represented by the costs of compensating for the complex damage caused to natural resources during the construction and operation of facilities.

Table 2 "For reference" - has two lines:

The amount of expenses for subsoil plots that have not been completed with prospecting and appraisal of deposits, exploration or hydrogeological surveys and other similar works;

The amount of expenses for the development of natural resources, attributed in the reporting period to non-operating expenses as ineffective.

Section VI. "Financial investments" - this section of the Appendix to the balance sheet provides information about the financial investments of the organization:

In columns 3 and 5 - at the beginning of the reporting period;

In columns 4 and 6 - at the end of the reporting period.

Moreover, it is necessary to separately indicate data on long-term financial investments (columns 3 and 4) and separately - on short-term financial investments (columns 5 and 6). To complete this section, you need to use the account balances as of January 1 and December 31, 2004. The "Financial investments" section consists of one table, which can be conventionally divided into three parts.

In the first part of the table "The cost of financial investments" you need to provide data on all financial investments: both those for which the current market value is determined, and those for which it cannot be determined.

In the second part of the table "Current market value of financial investments" it is necessary to separately provide data on those financial investments, which are used to determine the current market value.

The third part of the table "For reference" indicates data on changes in the initial cost of financial investments in the reporting period.

Section VII. "Accounts receivable and payable" - in this section you need to provide data on the amount of accounts receivable and payable:

The table in this section is divided into two parts:

1) Accounts receivable is the amount of money that an organization must receive from other organizations and individuals.

2) Accounts payable is the amount of money that an organization must pay to other organizations and individuals. To fill out this part of the table, you need to use the balances on the credit of accounts and subaccounts for accounting calculations.

Section VIII. "Expenses for ordinary activities" - intended to show the costs of the enterprise for the main activity. Moreover, the costs are given by cost elements. Column 3 indicates the amount of costs incurred in 2004, and column 4 - costs that occurred in 2003.

Section IX. "Collateral" Appendix to the balance sheet should indicate the amount of collateral issued and received by the organization:

The table can be roughly divided into two parts:

1) "Provisions received" - this part of the table reflects the value of the received security.

In the line "Received - total" you need to show the amount of all received collateral. And on the line "Bills" you need to indicate the amount of bills that were received by the organization to ensure the fulfillment of obligations. To fill in this line, you need to use the debit balance of account 62 "Settlements with buyers and customers", subaccount "Bills received".

The line "Property in pledge" reflects the value of property that is in the organization as a pledge. Below is a breakdown of pledged property by type:

Fixed asset items;

Securities and other financial investments;

To fill in this line, you need to use analytical data on the debit of off-balance sheet account 008 "Security for obligations and payments received".

The fulfillment of contractual obligations can be secured, in addition to the pledge, by the retention of the debtor's property; surety; bank guarantee; a down payment; in other ways stipulated by contracts.

If the organization has received these types of collateral, then to reflect them, you need to enter additional lines in this part of the table. And to fill in additional lines, you also need to use the balances on the debit of off-balance sheet account 008.

2) "Collateral issued" - in this part of the table, the accountant shows the amount of collateral that the organization issued.

The line "Received - total" indicates the sum of all issued collateral. On the line "Bills" should indicate the amount of bills that were issued by the organization to ensure the fulfillment of obligations. To fill in this line, you need to use the debit balance of account 60 "Settlements with suppliers and contractors", subaccount "Bills issued".

The line "Property in pledge" reflects the value of property that is in the organization as a pledge. Below is a breakdown of pledged property by type: fixed assets; securities and other financial investments; other.

To fill in this line, you need to use analytical data on the debit of off-balance sheet account 009 "Security for obligations and payments issued".

Section X. "State aid" - this section is devoted to state aid, which means an increase in the economic benefits of an organization as a result of the receipt of assets (cash, other property).

Subsidies and subventions are budgetary funds and are provided to organizations on a gratuitous and non-refundable basis for targeted expenditures.