How to fill out a statement of changes in equity: Instruction

According to Art. 13 p. 1 of Federal Law No. 129 regulating accounting, all organizations should prepare reports based on analytical and synthetic accounting information. Order of the Ministry of Finance No. 66n has established new rules that are mandatory for execution from 2011. Next, consider how to fill out a statement of changes in equity.

General information

Before you tell how to fill out a statement of changes in capital, you need to clarify a number of important points provided for in the law. In particular, it is necessary to pay attention to the fact that under Art. 4 point 3 of the above-mentioned Federal Law No. 129, the enterprises that switched to the USOS are exempted from the obligation to conduct accounting. At the same time, companies that are on a simplified system must take into account intangible assets and OS in accordance with regulatory requirements. A statement of changes in equity (an example of completion will be provided later) should be submitted within 90 days.

Features of information disclosure

As the company's own capital , resources are formed by:

• Financial results from the implementation of the company's own activities.
• The means of participants (shareholders, founders).

According to paragraph 28 of PBU 4/99, explanations to the balance sheet and the report on losses and profits disclose information in the form of separate reporting forms. These include explanatory notes and forms. The latter are a completed report on changes in capital and the movement of cash. In paragraph 30 of PBU 4/99, there are prescriptions for business associations and partnerships. In accordance with them, these enterprises must provide a statement of changes in equity in the balance sheet.

Example of filling in the form: general rules

The documentation should contain certain numerical indicators. How do you correctly fill out a statement of changes in equity? The sample form contains:

1. The amount of assets at the beginning of the financial cycle.

2. Increase in the volume of funds, including through:

• Issue of additional shares (shares);
• Revaluation of property;
• Reorganization of the legal entity (merger, merger);
• Increase in property;
• Profit, which according to the rules of accounting and reporting directly relates to the increase of assets.

3. Decrease of means, including:

• Reorganization of the legal entity (separation, separation);
• Reduction in the number of shares;
• Expenses directly related to this article;
• Decrease in the nominal value of shares.

4. The amount of capital at the end of the reporting period.

Detailing

Speaking about how to fill out a report on changes in capital, it should be noted that enterprises independently determine the specification of article indicators. At the same time, PBU 4/99 (paragraph 11) provides that the values of individual assets, revenues, liabilities, expenses and results of business operations should be shown separately if they are recognized as significant and if, without promulgation, their interested users will not be able to assess Financial status of the company or the results of its activities. They can also be listed on the balance sheet or in the statement of losses and profit in a total amount with comments if each of the above indicators is not separately significant for the analysis of the profitability of the enterprise by interested parties.

Format

Since it is necessary to fill out a report on changes in capital in accordance with the current regulations, according to art. 13 p. 6 of Federal Law No. 129, the compilation, as well as the subsequent storage and provision of documentation, is carried out in hard copy. If appropriate technical means are available, with the consent of the interested parties, processing, generalization and transfer of information can be carried out electronically. It should be noted that the electronic form is approved by the Order of the Federal Tax Service. It is made in accordance with the forms certified by the Order of the Ministry of Finance No. 66n. Normative acts clarifying how to fill out a report on changes in equity form 3 is recognized as the only one permissible for making necessary information. The form should be drafted clearly, without corrections and blots.

Features of entering information

There are some nuances that you need to know for employees who fill out a report on capital changes. The sample provides information not only for the current period, but also for the previous two. So, in the documentation for 2011, there will be also data for 2010 and the amount of assets as of Dec. 31. 2009th. When writing the report, remember that the negative or subtracted indicators are reflected in parentheses. The amounts of assets are entered in thousands (or millions) of rubles.

How to fill out a statement of changes in equity: an example

The documentation on the assets of the company will be compiled on the basis of the above-mentioned Federal Law No. 129, Order of the Ministry of Finance No. 66n, as well as PBU 4/99, 6/01, 14/07, etc. To most clearly explain how to fill out a statement of changes in equity, The filling is divided into three sections. The document will reflect the movement of funds and adjustments due to the change in accounting policies and the elimination of errors. It is mandatory to enter information about net assets for two past and for the end of the current period when the report on changes in equity is being filled. The sample of filling, which will be presented further, was compiled for 2011 for OOO.

Moving funds

This section begins to fill out a report on capital changes. The sample contains information for the current and previous period. This section reflects the data on the movement, increase, decrease in assets and their volume. When entering information, it is necessary to follow the rules explaining how to fill out a report on changes in capital. An example of filling in the documentation of last year is very useful for young specialists. Particular attention should be paid to the process of data transfer from last year's documentation. Some complications may arise for employees who fill out a report on changes in the capital of the newly created organization. However, in practice, as a rule, everything turns out to be not so problematic.

Revaluation of the OS

For those who want to know how to fill out a report on changes in capital, the sample considered in the article can serve as a visual aid. When compiling the first section on the transfer of funds, the indicators of the previous year are transferred to the current documentation, based on comparability. At the same time, changes in the order of entering the results of revaluation of intangible assets and OS in the company's financial statements are taken into account.

According to the current version of PBU 6/01 of clause 15, a commercial company has the opportunity to reassess groups of homogeneous OS at a replacement (current) cost no more than once a year (at the end of the cycle). The results of the conducted procedures are subject to separate reflection in the documentation. According to the previous version of the said PBU, the rules of which contained rules in accordance with which the capital change report was filled in in 2010 (filling instruction), the commercial enterprise could reassess the categories of homogeneous ones no more than once a year (at the beginning of the period) OS at the recovery (current) cost. The results of these procedures are also reflected in the documentation separately. The results of the revaluation are not included in the reporting for the previous reporting cycle and are taken when compiling the balance sheet at the beginning of the period.

Revaluation of HMA

According to the current edition of PBU 14/07 (clause 17), a commercial enterprise has the opportunity not more than once a year (at the end of the cycle) to perform procedures for revaluation of intangible assets in accordance with the current market value. It, in turn, is determined solely by the information of the active turnover of these NMAs. According to the previous version of the above-mentioned PBU 14, according to which the report on capital changes was being filled, the instruction gave the right to commercial enterprises to reassess intangible assets no more than once a year (at the beginning of the period).

Recommendations

When reflecting the results of the revaluation carried out in previous periods, the 2011 report includes the mark-up (reappraisal) amounts of the NMA and the OS following the results of 2009-10 indicated at the beginning of 2010-11. Accordingly, move from the beginning of the period (2010-11) to the end of the past (2009-10). Through this transfer, comparability of indicators will be ensured.

Essential elements

The report should reflect indicators:

• Statutory capital. Line 3310 = p. 3314 + 3315 + 3316.
• Own shares redeemed from shareholders. Line 3310 = p. 3314 + 3315 + 3316.
• Additional capital. Line 3310 = 3312 + 3313 + 3314 +.3315 + 3316.
• Uncovered loss (undistributed profit). Line 3310 = 3311 + 3312 + 3313 + 3315 + 3316.
• Reserve capital. Line 3310 = string 3316.
• Total. Стр. 3310 = 3311 + 3312 + 3313 + 3314 + 3315 + 3316.

Including lines 3311, 3312, 3313, 3314, 3315, 3316 are indicated. Net profit on page 3311 is reflected by the amount for the reporting year, which increases the amount of the company's retained earnings. It should, however, be taken into account that the value indicated in line 3311 should be the same as that given on page 2400 of the loss and profit documentation. The indicator of net profit should correspond to the amount that is contained in the accounting registers for the credit of accounts:

84 "Uncovered loss (undistributed income)" at the end of the year.

99 "Losses and profits" based on the results of Q1, 6 and 9 months.

Revaluation of property

Стр. 3312 contains the amount for the revaluation of intangible assets and fixed assets. It relates to the additional capital of the enterprise:

• In full size, if in the previous cycles the markdown of the objects was not made;
• In the amount of exceeding the amount of the revaluation over the markdown, if the first is greater than the second.

One important point should be noted. The amount of the revaluation of intangible assets and fixed assets in the amount of their markdown, performed in previous reporting periods and included in the financial result as other expenses, is included as a result of other profits. In the accounting books it is reflected on the credit of the "Additional capital" account (83). With the retirement of the revalued intangible assets and fixed assets, the amounts are transferred from their accounts on their revaluation. 83 to the account of the uncovered loss (undistributed profit) of the company.

Revenues to increase assets

Line 3313 represents the amount of profit that is not included in the financial result of the current period. As such income, for example, there may be a difference that arises when recalculating the value of the assets of a company represented in foreign currency and the obligations used when operating outside Russia, into rubles. This profit is reflected in accounting during the reporting period and is credited to additional capital.

additional information

In line 3314, the amount of capital increase of an enterprise arising from:

• Issue of additional shares (shares);
• Contributions to statutory assets.

Line 3315 contains the amount of increase in equity that arose from the increase in the nominal value of shares (shares). On page 3316 (reorganization of the legal entity), the amount of capital increase that arises from the separation / addition is indicated.

Decrease in assets

Line 3320 reflects the totals for the following columns:

• Authorized capital - p. 3320 = 3324 + 3325 + 3326.
• Shares that are redeemed from shareholders - line 3320 = 3324 + 3325 + 3326.
• The additional asset is line 3320 = 3322 + 3323 + 3324 + 3325.
• Backup tools - page 3320 = line 3326.
• Uncovered loss (undistributed income) - line 3320 = p.3321 + 3322 + 3323 + 3324 + 3325 + 3326 + 3327.
• The result - p. 3320 = 3321 + 3322 + 3323 + 3324 + 3325 + 3326 + 3327.
• Including - lines 3321-3327.

The net profit on line 3321 is reflected as the amount of loss for the reporting period, which reduces the amount of undistributed income of the enterprise. Revaluation of property on page 3322 corresponds to the amount of impairment of intangible assets and fixed assets. It refers to the company's additional capital in an amount not exceeding the value of the revaluation, if previously it was produced. The amount of impairment of intangible assets and fixed assets that is greater than the specified indicator of a previous evaluation performed in previous periods and classified as an increase in additional assets is indicated in the financial result as other income. In the accounting registers, this value is reflected in the debit of an ac. 83.

Expenses for asset reduction

Line 3323 reflects the amount of costs that are not included in the financial results of the reporting period. As such expenditure, there may be a positive difference that arises when recalculating the value of assets denominated in foreign money and the obligations used when carrying out activities abroad, into rubles if it relates to other revenues due to the termination of the operation of the enterprise outside of Russia. This value reduces the additional assets by acc. 83.

Other information

In line 3324, the amount to reduce equity is introduced. It arises from a decrease in the nominal value of shares (shares). The reduction in the number of securities is reflected in line 3325. In p. 3326, the amount that is introduced when the enterprise is reorganized in the form of allotment / affiliation is entered. On line 3327 indicate the amount associated with the distribution of net income in favor of shareholders (founders, participants).

Adjustments to the additional asset

Line 3330 reflects the amount that does not affect the change in the size of the capital as a whole. It is indicated in the form of a negative and positive value for different columns of this line. When at the disposal of the revalued intangible assets and fixed assets the amounts on their revaluation are transferred from the additional assets of the enterprise to the account for fixing the undistributed income (uncovered loss), then in the report it is reflected:

• In parentheses (in the form of a negative value) on the column "Additional capital";
• A positive indicator in the column "Uncovered loss (undistributed income)".

It should be noted that the figure for line 3330 does not apply to the amounts of lines 3310 and 3320.

Section 2

In this part of the report, changes in the company's own assets over previous periods are reflected, which are caused by:

• Corrections that correct errors that have been committed in past cycles;
• Changes in the company's accounting policies (to ensure comparability of indicators).

In the explanatory notes, the responsible employee should give reasons that led to the above adjustments to the amount of equity in previous periods.

Net assets (section 3)

This part of the report includes information about the amounts at the end of the period and the two previous cycles. For example, the documentation for 2011 should reflect information on net assets as of December 31, 2009, 2010 and 2011. According to the Order of the Ministry of Finance No. 10n, FCSM No 03-6 / pz, for the calculation of net assets of JSCs, except for societies that perform banking and insurance operations, the value of NA should be understood as the amount that is determined by the method of subtracting the assets of the JSC taken into account , The amount of their liabilities. The composition of the means for the calculations include:

1. Non-current assets. They are reflected in the first section of the balance sheet:

• Intangible assets.
• Profitable investments in tangible property.
• Financial investments of a long-term nature.
• Other non-current assets.
• Fixed assets.
• Construction in progress.

2. Current assets, inscribed in the second section of the balance sheet:

• Stocks.
• Receivables.
• VAT on the received values.
• Financial investments of short-term nature.
• Money.
• Other current assets, other than the cost at actual costs for the repurchase from shareholders of their own shares for subsequent sale or cancellation, as well as the debt of founders (participants) on contributions to the charter capital.

The liabilities that are accepted for settlement include:

• Commitments on loans, loans and other long-term nature.
• Debt to the founders (participants) in the payment of income.
• Liabilities for loans and credits of short-term nature.
• Reserves for future expenses.
• Accounts payable.
• Other current liabilities.