Appendix 5 to the order form. Appendix to the balance sheet

When generating financial statements, checking the reports prepared for previous years, do not try to find a form with the name "Balance sheet - form No. 5". There is no such form. You may have heard something about the existence of the fifth form to balance, so we will explain in more detail.

Form No. 5 in the financial statements existed earlier. Until 2011, this was the name of the Appendix to the balance sheet, approved by order of the Ministry of Finance of the Russian Federation No. 67n dated July 22, 2003. To date, this order is no longer valid. Currently, accounting forms are used, approved by order of the Ministry of Finance of the Russian Federation No. 66n dated July 2, 2010. It is these reporting forms that must be used in the formation of financial statements. The new forms contain forms that can be called analogues of previously used reporting documents: forms No. 3, forms No. 4, and even forms No. 6. At the same time, there is no analogue of the former form No. 5, which was attached to the financial statements, among the new forms.

The current financial statements for ordinary organizations (excluding small enterprises and micro-enterprises), in addition to the balance sheet and income statement, provide for appendices: a statement of changes in equity, a statement of cash flows, a statement of intended use of funds.

Organizations that are small businesses prepare financial statements in a simplified manner. Reporting forms for them are contained in Order No. 66n, in Appendix No. 5 - a balance sheet and a profit and loss statement for small businesses. Organizations that are small businesses form and submit annexes to the balance sheet and income statement only if these applications contain information without which it is impossible to objectively assess the financial condition of the organization (by analogy with the formation of explanations for reporting).

Formation of financial statements using the service Balance sheet, statement of financial results, statement of changes in equity ... You need to select the current form. From the current forms, you must choose the one that corresponds to the scale of the business (used for ordinary organizations or for small businesses).

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Appendix to the balance sheet (form No. 5)

The composition of the financial statements also includes the Appendix to the balance sheet (Form N 5). It deciphers the data of Form N 1 "Balance Sheet".

The appendix to the balance sheet consists of ten sections:

Intangible assets;

fixed assets;

Profitable investments in material values;

R&D expenses;

Expenses for the development of natural resources;

Financial investments;

Accounts receivable and accounts payable;

Expenses for ordinary activities;

Collateral;

State aid.

Each section is one or more tables. Line codes in these tables of the organization are put down in accordance with the Order of the Ministry of Finance of Russia dated November 14, 2003 N 102n. But in this Order, the codes of not all lines of form N 5 are given. 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 the intangible assets owned by the organization.

The section consists of two tables. The first table "Initial cost of intangible assets" contains data on the receipt and disposal 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 the lines:

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

020 "Organizational expenses";

030 "Business reputation of the organization";

040 "Other".

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

All rows 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;

Retirement within a year;

Availability at the end of 2004

Table 2 "Depreciation of intangible assets" - in this table you need to provide data on the amount of depreciation that is accrued on the organization's intangible assets. Only those organizations that take into account depreciation on intangible assets on a separate account should fill out this table (they use the first method of reflecting accrued depreciation 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 "Initial cost of fixed assets" provides data on the initial cost of fixed assets.

Table 1 consists of the following lines:

Structures;

Cars and equipment;

Vehicles, tool;

Production and household inventory;

Working, productive and breeding stock;

Perennial plantings;

Other types of fixed assets;

Land plots and objects of nature management;

Capital investments for radical land improvement.

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

Line 140 "Depreciation of fixed assets - total" - this line should indicate the amount of depreciation charged on fixed assets.

Line 145 "Leased fixed assets - total" - on 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, sub-account "Fixed assets leased to other organizations":

Line 150 "Provided fixed assets for mothballing" - this line should reflect the initial cost of fixed assets that were transferred for mothballing.

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

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

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

Table 3 "Reference"

Line 170 "The result of the revaluation of fixed assets"

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

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

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

Line 172 "depreciation" - on this line you need to show a 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, additional equipment, reconstruction, partial liquidation" - gives an idea to the user of financial statements about how the initial cost of fixed assets has changed as a result of their completion, additional equipment, 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 tangible assets" you need to provide data on profitable investments in tangible 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 material assets. In this table, you need to provide data on the initial cost of profitable investments in material assets. Table 2 reflects depreciation on profitable investments in material assets.

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

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

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

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

Table 2 "Reference" - consists of two lines:

The amount of expenses for unfinished R&D;

The amount of non-operating R&D expenses that did not produce positive results.

In this section, V. "Costs for the development of natural resources" of the Appendix to the balance sheet reflects data on the organization's expenses for the development of natural resources: geological study of the subsoil, exploration of minerals, preparatory work.

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

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

The first group includes expenses for the search and evaluation 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, expenses:

On the arrangement of temporary access roads and roads for the export of mined rocks, minerals and waste;

For the preparation of sites for the construction of appropriate facilities, 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 in the process of construction and operation of facilities.

Table 2 "Reference" - has two lines:

The amount of expenses for subsoil plots that have not been completed with the search and evaluation 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" - in this section of the Appendix to the balance sheet, information is provided on the organization's financial investments:

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 indicate separately 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 account balances as of January 1 and December 31, 2004. The "Financial investments" section consists of one table, which can be conditionally divided into three parts.

In the first part of the table "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 provide separately data on those financial investments, according to which the current market value is determined.

The third part of the "Reference" table contains data on changes in the initial cost of financial investments in the reporting period.

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

The table in this section is divided into two parts:

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

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

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

Section IX. "Securities" of the 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) "Collaterals received" - this part of the table reflects the amount of collateral received.

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

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

Objects of fixed assets;

Securities and other financial investments;

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

The fulfillment of contractual obligations can be ensured, in addition to the pledge, by the retention of the debtor's property; surety; bank guarantee; deposit; in other ways stipulated by the agreements.

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

2) "Securities issued" - in this part of the table, the accountant shows the amount of security issued by the organization.

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

The line "Property pledged" reflects the value of the property that is in the organization as collateral. 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 the analytical data on the debit of the off-balance account 009 "Securities for obligations and payments issued".

Section X. "State assistance" - this section is devoted to state assistance, which means an increase in the economic benefit of the 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-repayable basis for targeted spending.

tax consultant

Form No. 5 "Appendix to the balance sheet" contains indicators that decipher the data of form No. 1 "Balance sheet". It consists of 10 sections.

According to clause 3 of the Instructions on the procedure for compiling and submitting financial statements, approved. By order of the Ministry of Finance of Russia dated July 22, 2003 No. 67n (hereinafter referred to as the Instructions), individual indicators included in Form No. 5 according to the sample may be presented in the form of independent forms of financial statements or included in an explanatory note. Therefore, the sections in the sample form Appendix to the balance sheet are not numbered, there are no line codes *.

* According to the joint order of November 14, 2003 of the State Statistics Committee of Russia No. 475 and the Ministry of Finance of Russia No. 102n, the indicators of annual financial statements, including Form No. 5, are subject to coding. - Note. ed.

Section "Intangible assets"

This section discloses information on intangible assets (IA) in financial statements in accordance with paragraph 30 of the accounting regulation "Accounting for intangible assets" RAS 14/2000, approved. by order of the Ministry of Finance of Russia dated 16.10.00 No. 91n. It provides a breakdown of the intangible assets of the organization, reflected on page 110 of the balance sheet.

To fill out this section, the organization will need data on the following balance accounts (Table 1):

Table 1

Name of NMA	balance accounts
Exclusive rights confirmed by patents or certificates	04, which reflects the cost of exclusive rights and R&D results, and 05, which shows their depreciation
Organizational expenses recognized by the founders	04, which reflects the initial and residual cost of organizational expenses
Business reputation	04, which reflects the initial and residual value of goodwill
Other intangible assets	04 and 05, which reflect their cost and depreciation amount

The table provides data on the initial cost of intangible assets owned by the organization.

It is built according to the principle of balance:

presence of intangible assets at the beginning of the year + received - retired = presence of intangible assets at the end of the year.

The initial cost of intangible assets is taken from the analytical accounting on the account "Intangible Assets".

Under the article "Intellectual property objects (exclusive rights to the results of intellectual property)" they give the total initial cost of the listed exclusive rights, and below in the lines "including" they give a breakdown for each of the types of exclusive rights the organization has, the list of which is established in clause 4 PBU 14/2000.

The article "Organizational expenses" reflects the initial cost of expenses associated with the formation of a legal entity, but only if, in accordance with the constituent documents, this amount is recognized as a contribution or part of the contribution of participants (founders) to the authorized (share) capital.

Other expenses related to the re-issuance of the organization's statutory or constituent documents (when changing owners, changing types of activities, etc.) are not included in the composition of intangible assets.

It should be noted that depreciation for organizational expenses is calculated by reducing its value directly on the account without using the account (clause 21 PBU 14/2000). In this regard, this article reflects the initial cost of the documents, and not the balance of the account, which takes into account the residual value of organizational expenses.

An intangible asset - business reputation appears when buying and selling a business as a property complex. Its definition is given in paras. 27 and 28 PBU 14/2000.

If the amount paid by the entity to the seller for the business is greater than the sum of all assets and liabilities of the acquired business at the date of purchase, the difference is treated as goodwill. This value is determined by calculation.

It should be noted that goodwill depreciation is reflected by reducing its initial cost in the account (paragraph 29 of PBU 14/2000), and this line shows the initial cost of goodwill.

Under the article "Other" the cost of intangible assets is given, not reflected in the previous articles.

When filling out the article "Depreciation of intangible assets - total", you should pay attention to the fact that the amounts of accrued depreciation by type of intangible assets are shown regardless of the depreciation accounting option (using or not using the account). In this regard, the organization will need data:

Since the results of the revaluation are reflected at the beginning of the year, the data in the form are given at the beginning of 2003 and 2002.

Paragraph 14 of PBU 6/01 is allowed to change the initial cost of fixed assets in cases of their modernization, reconstruction, completion, partial liquidation or revaluation.

Changes in the value of fixed assets as a result of completion of construction, additional equipment, reconstruction, partial liquidation are provided for reference in the relevant line at the beginning and end of the reporting period.

Section "Profitable investments in material assets"

This section deciphers the data given on page 135 of the balance sheet.

To complete this section, you should be guided by PBU 6/01.

Table 3

Name of groups	balance accounts
Property to be leased
Property provided under a rental agreement	03, which reflects its original cost, and 02, which reflects the depreciation of this property
Property provided under a lease agreement, including housing facilities used to generate income	03, which reflects its original cost, and 02, which reflects the depreciation of this property

OS objects can be provided by one enterprise to another for temporary possession and (or) use in accordance with various agreements in the form of lease (property lease). Among them are rental and leasing agreements.

Separately, the section provides the initial cost of property intended for leasing, for renting and for rent.

It should be noted that the account also includes housing facilities used to generate income.

To account for the depreciation of property intended for provision for temporary use (possession) to other organizations, a separate sub-account "Depreciation of property intended for provision for temporary use (possession)" is opened on the account.

Section "Expenses for research, development and technological work"

This section deciphers information about such expenses in the financial statements in accordance with paragraph 16 of PBU 17/02. It is filled in by organizations that perform R&D on their own for further use in their own production, and not for further transfer to the customer, or are the customer of these works from a third-party organization for further use in their own production.

From January 1, 2003, information on R&D expenses is reflected in the debit of the account "Investment in non-current assets (subaccount 8).

When performing research, development and technological work, the following can be obtained:

Positive results applicable in production, but not subject to legal protection;

Positive and at the same time patentable results*;

* If an R&D result is obtained that is subject to legal protection and formalized in accordance with the established procedure, then such R&D is accounted for as intangible assets. - Note. ed.

Negative results.

In this regard, the movement on the credit of the account will be associated with the result of R&D and the decision that the organization will make regarding these costs, as well as the possibility of obtaining protection certificates for them.

After the completion of work, in the presence of the conditions listed in clause 7 of PBU 17/02, expenses in the amount of actual costs are debited from the credit of the account, subaccount 08-8, to the debit of the account "Intangible assets". At the same time, these expenses are accounted for separately on the account, for example, on a separately opened sub-account "R&D expenses, the results of which are used for production needs."

Currently, there are no clarifications from the Ministry of Finance of Russia on filling out the section "Expenses for research, development and technological work." Therefore, the data in this section can be filled in based on R&D expenses, both reflected in the account and the account.

Whereas, in the appendix to the balance sheet, the sections are arranged by types of assets, and R&D expenses are recognized as an asset in the accounting account in the debit of the account in correspondence with the account. Therefore, the first part of the section under consideration should be formed based on the analytical data of the account by type of work, and the reference part will reflect the amount of expenses for unfinished R&D - the balance at the beginning and end of the reporting period on subaccount 08-8 "Implementation of research, development and technological works".

When performing research, development and technological work, it is possible to obtain a negative result. In this case, according to clause 7 of PBU 17/02, the expenses incurred are recognized as non-operating expenses of the reporting period.

For information on the article "The amount of R&D expenses that did not give positive results, attributed to non-operating expenses", the cost of such work written off in 2003 by accounting entries is given:

D 91-2 - K 08-8.

The data are given in comparison with the same indicator for 2002.

Let's consider filling in the section using a specific example.

During 2002 and 2003 LLC "Forum" carried out work on the creation of three new technologies for the production of products. The total amount of expenses reflected on sub-account 08-8 as of January 1, 2003 amounted to 300,000 rubles, including:

- the first technology - 100,000 rubles;

- the second technology - 150,000 rubles;

- the third technology - 50,000 rubles.

During 2003, the sum of wages of employees involved in development, accruals on this wage and the cost of materials used amounted to 600,000 rubles. - 200,000 rubles each. for each development.

Works on the development of the first and second technologies were completed in 2003, but on the third technology they were not completed.

The development of the second technology was considered unpromising, and the cost of 350,000 rubles. (150,000 + 200,000) were classified as non-operating expenses.

The cost of the unfinished third development at the end of the year amounted to 250,000 rubles. (50,000 + 200,000).

The results of the first development, which gave a positive result, worth 300,000 rubles. (100,000 + 200,000) were transferred to the account in December 2003.

Let's fill in the section of the report (see Table 4).

Table 4

Expenses for research, development and technological work

Types of jobs		Availability at the beginning of the reporting year	Received	Decommissioned	Availability at the end of the reporting year
Name	code	Availability at the beginning of the reporting year	Received	Decommissioned	Availability at the end of the reporting year
1	2	3	4	5	6
Total	310	–	300	(–)	300
including:				()
technology		–	300	(–)	300
				()
For reference. The amount of expenses for unfinished research, development and technological work			code	At the beginning of the reporting year	At the end of the reporting year
			2	3	4
			320	300	250
The amount of expenses for research, development and technological work that did not give positive results, classified as non-operating expenses			code	During the reporting period	For the same period of the previous year
			2	3	4
				350	–

Section "Expenses for the development of natural resources"

PBU 17/02 does not apply to expenses for the development of natural resources (conducting a geological study of the subsoil, exploration of minerals, additional exploration of developed deposits, preparatory work, etc.) (clause 4 PBU 17/02).

In accounting, expenses for the development of natural resources are accounted for separately from other expenses as deferred expenses and written off to the cost price according to the method established by the accounting policy and industry instructions (evenly, in relation to the standard output, in proportion to the volume of production, in other ways) by postings:

D 97 - Expenses for the development of natural resources are collected for different accounts;

D 20, 23 - K 97 are written off to the cost of production (works, services) the collected costs for the development of natural resources.

Expenses for the development of natural resources can also be written off as ineffective - as part of non-operating expenses.

The procedure for completing this section is similar to the procedure described above for R&D.

Section "Financial investments"

Here is a breakdown of the data on financial investments reflected on pages 140 and 250 of the balance sheet.

When filling out this section, you should refer to the accounting regulation "Accounting for financial investments" PBU 19/02, approved. by order of the Ministry of Finance of Russia dated December 10, 2002 No. 126n.

Table 5

Paragraph 41 of PBU 19/02 provides that in financial statements financial investments should be presented with a division according to the maturity (repayment) into short-term and long-term. At the same time, the criteria for classifying investments as such are not named. It is traditionally believed that short-term is a period that does not exceed 12 months (clause 19 of the accounting regulation "Accounting statements of an organization" PBU 4/99, approved by order of the Ministry of Finance of Russia dated 06.07.99 No. 43n).

Under the article "Contributions to the authorized (reserve) capital of other organizations - total" they give the total value of the assets that the enterprise has invested in shares and shares, authorized (reserve) capital of other Russian and foreign organizations.

From the total amount it is necessary to allocate contributions to subsidiaries and dependent business companies.

Under the article "State and municipal securities" the cost of state and municipal securities reflected on the balance sheet is given according to the terms of their circulation.

As a rule, these investments are listed on the organized securities market, therefore, data on them are given at current market value.

Under the article "Securities of other organizations - total" they show data on the value of acquired securities issued by other organizations. These are bonds, bills, etc.

These can be both circulating and non-tradable assets on the securities market. In this regard, this item contains their current market value, confirmed as of December 31, 2003, or the initial cost of unquoted financial investments less the amount of the formed reserve for their depreciation.

For debt securities (bills, bonds), the initial cost may be reflected, increased by the decision of the organization by the appropriate part of the difference between the initial and nominal value (paragraph 22 of PBU 19/02). This rule applies when debt securities are purchased at a price different from the par value.

The amount of loans issued to other organizations and individuals is indicated under the item "Granted loans".

Since loans are unquoted financial investments, they are reflected in the financial statements at the reporting date at their original cost (paragraph 21 of PBU 19/02).

The organization can calculate their valuation at the present value (clauses 23 and 37 of PBU 19/02), but it is necessary to provide confirmation of the validity of such a calculation. When using the discounted value in the notes to the Balance Sheet and the Profit and Loss Statement (clause 42 of PBU 19/02), data on the assessment of loans granted at this cost, its amount and the methods of discounting used are subject to disclosure. This should be done if such information meets the materiality requirements.

If at the end of the year, when checking for depreciation of financial investments on loans provided, information appeared that the debtor under the loan agreement showed signs of bankruptcy or was declared bankrupt, a commercial organization creates. In this case, financial investments are shown in the financial statements at their original cost minus the created reserve.

The item "Deposits" shows the amount of deposits in credit institutions recorded on the balance sheet account "Special accounts in banks", subaccount 55-3 "Deposit accounts" or on the account "Financial investments", subaccount 58-5 "Deposit deposits".

The article "Other" reflects long-term and short-term financial investments, which include deposits under a simple partnership agreement, receivables acquired under an assignment agreement of the right to claim, savings certificates, checks, a bank savings book to bearer, a simple and double warehouse certificate, a housing certificate , option certificates for shares and bonds, etc.

Under the article "From the total amount of financial investments with a current market value", the value of investments with a current market value (quoted securities and other investments, the current market value of which is documented) is separately allocated from the total amount of financial investments.

If the organization has adjusted the market value of securities, it is necessary to show for reference the change in value as a result of the adjustment of the valuation.

For reference, under the article "For debt securities, the difference between the initial cost and the nominal value is charged to the financial result of the reporting period", the difference between the initial cost of bills of exchange (bonds and other debt securities) and their face value, attributed to the financial result, should be indicated.

Section "Accounts receivable and", 73, 76

The debt is shown with a division into short-term and long-term.

Section "Expenses for ordinary activities (by cost elements)"

This section reflects the amount of costs incurred by the organization for the reporting and previous years by economic elements.

This is a breakdown of the organization's expenses reflected in the "Income and expenses for ordinary activities" section of the Profit and Loss Statement for the reporting and last year under the items "Cost of goods, products, works, services sold", "Selling expenses" and "Administrative expenses".

When filling out the section, one should be guided by the accounting regulation "Organization's expenses" PBU 10/99, approved. by order of the Ministry of Finance of Russia dated 06.05.99 No. 33n, including its paragraphs. 22 and 23, in accordance with which expenses are disclosed in Form No. 5.

It should be noted that the costs grouped by the relevant elements are given in general for the organization without taking into account intra-economic turnover (paragraph 18 of the Instructions).

With on-farm turnover, individual costs are formed on some accounting accounts, and then written off to others.

Intraeconomic 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.

Section "Securities"

To fill out this section, you will need data on the following off-balance sheet accounts in Table. 7:

Table 7

Collateral (guarantee) is a document in which one organization guarantees another the fulfillment of obligations within a certain period for a certain amount and confirms that it is ready to pay off the debt if it is formed as a result of non-fulfillment of obligations.

In particular, bonds, bills of exchange, other securities and types of property are used as collateral for loans received, goods shipped, work performed, services rendered.

Obligations received are accounted for at their value or the value established by the agreement. If the guarantee does not specify the exact amount, then in accounting it is accepted based on the terms of the contract.

When reflecting indicators on the line "Received - total", organizations show debit balances for the corresponding positions in analytical accounting on the off-balance sheet account "Securities for obligations and payments received", respectively, at the beginning and end of the reporting year.

From the total amount of collateral, the value of received bills of exchange is allocated to a separate position.

The subject of pledge can be any property, including things and property rights (claims), with the exception of property withdrawn from circulation and claims related to the identity of the creditor (Article 336 of the Civil Code of the Russian Federation).

Typically, collateral is associated with the issuance of a loan, loan, loan. As collateral, they accept fixed assets, securities that are there until the full repayment of the debt. In the accounting of the pledgee, the pledge amounts are also recorded on the "Securities for obligations and payments received" account.

The line "Property pledged" shows the total value of the pledged property held by the organization, followed by its breakdown by type of property pledged.

By analogy with the received collateral, the lines for the issued collateral are filled in, the analytical accounting of which is kept on the account for each issued collateral.

This account reflects the issued surety on the bill, which is taken into account until the notice of payment of the issued bill, the expiration of the limitation period or the payment of the bill by the guarantor himself.

When filling in the line "Issued - total", the amount of guarantees that are issued to another person to ensure the fulfillment of certain obligations by a third-party organization (payment for goods received, repayment of a loan or loan, etc.) is indicated.

If the guarantee amount is not specified in the guarantee agreement, then it is determined based on the terms of the agreement under which it was issued.

If the organization itself pledged property to other persons, then the line "Property pledged" indicates its entire value, and below is a breakdown of the value of the issued property (fixed assets, securities, etc.).

Section "State assistance"

When completing this section, you should be guided by paragraphs. 19 and 22 of the accounting regulations "Accounting for state aid" PBU 13/2000, approved. by order of the Ministry of Finance of Russia dated 16.10.00 No. 92n.

Paragraph 4 of PBU 13/2000 distinguishes subventions, subsidies, budget loans, including provision in the form of resources other than cash (land, natural resources and other property), and other forms from the forms of state assistance.

Definitions of these concepts are not given in PBU 13/2000, and, therefore, they are used in the sense in which they are used in other branches of law. Currently, these concepts are established by the Budget Code of the Russian Federation.

Commercial organizations in the balance sheet reflect the balance of funds on the account of special-purpose financing in terms of budgetary funds provided to the organization under the item "Deferred income" or separately in the section "Short-term liabilities" (clause 20 PBU 13/2000).

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By order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n (as amended on March 6, 2018), Form No. 5 “Supplement to the Balance Sheet” has been canceled since 2011 and is not filled out. Today's version of the full financial statements, in addition to standard reports (balance sheet, income statements, changes in capital and cash flows), also contains explanations for the balance sheet and income statement. These explanations are a modified version of the once applied Form No. 5 to the balance sheet.

In what case do you need explanations for the balance sheet in 2018

An organization may have quite a lot of data that needs to be specified additionally when generating financial statements. Of course, this should be done in a separate document, namely, in the explanatory note to the balance sheet and income statement. Filling in the appendices to the balance sheet is carried out taking into account PBU 4/99 "Accounting statements of the organization".

Whether the application will be completed or not, whether there is a need for this - this is decided in each individual case individually. If the company has nothing to write in an additional application, then there is no need in the application itself.

At the same time, it is worth mentioning that the explanations that today can be supplemented with financial statements are formed in free form: if you want, write in text, if you want, fill out the table.

A bit of history about Form #5 to Balance

Recall: when it became known that the financial statements for 2011 must be submitted without the usual Form No. 5, many questions arose about what needs to be taken into account when submitting data to Rosstat. All information that was once entered into the remote Form was proposed to be submitted in the form of an explanatory note, which was attached to the main document as a separate file. The single report itself was assembled from the remaining forms and translated into an xml file.

And accountants immediately had difficulties... The fact is that documents in electronic format were processed faster and easier, provided that all the data in them was formalized. But the explanatory note did not fit into the general format. Then Rosstat decided to develop its own Form No. 5.

Thus, while submitting financial statements without changes to the tax and Rosstat, accountants still had to transfer data from an unformalized explanatory note to a formalized Form No. 5.

Call now: 8 800 222-18-27

In what case do you need explanations for the balance sheet in 2018

A bit of history about Form #5 to Balance

Thus, while submitting financial statements without changes to the tax and Rosstat, accountants still had to transfer data from an unformalized explanatory note to a formalized Form No. 5.