N 33N about the statement of the situation. III. other expenses

Ministry of Finance of the Russian Federation

ORDER
from 06.05.99 N 33N

On approval of accounting provisions
"Organization expenses"
PBU 10/99

(as amended by the orders of the Ministry of Finance of Russia
from 30.12.1999 N 107n, from 30.03.2001 N 27n,
from 09/18/2006 N 116n, from 11/27/2006 N 156n,
from 10/25/2010 N 132n, from 08.11.2010 N 144n)

Pursuant to the accounting reform program in accordance with international standards financial statements approved by the Government Decree Russian Federation dated March 6, 1998 N 283, I order:

1. To approve the attached position on accounting "The costs of the organization" PBU 10/99.

Minister of Finance
Russian Federation
M. Zadornov

I. General provisions

1. This Regulation establishes the rules for the formation of expense information in accounting commercial organizations (except for credit and insurance organizations) legal entities According to the legislation of the Russian Federation.

In relation to this provision non-commercial organizations (except for state (municipal) institutions) recognize the costs of entrepreneurial and other activities.
(as amended by the orders of the Ministry of Finance of Russia from 30.12.1999 N 107n, from 10/25/2010 N 132n)

2. The expenses of the organization recognizes a decrease in economic benefits as a result of the disposal of assets ( money, other property) and (or) the emergence of obligations leading to a decrease in the capital of this organization, with the exception of reducing contributions by decision of the participants (property owners).

3. For the purposes of this Regulation, the disposal of assets is not recognized as expenses:

in connection with the acquisition (creation) non-current assets (fixed assets, unfinished construction, intangible assets etc.);
deposits in authorized (share) capital of other organizations, acquisition of shares joint stock companies and other valuable papers not for the purpose of resale (sales);
paragraph is excluded. - Order of the Ministry of Finance of Russia of 30.03.2001 N 27n;
under the Commission agreements, agency and other similar agreements in favor of the Committee, principal, etc.;
in order of preliminary payment of material and other values, works, services;
in the form of advances, the deposit is due to the payment of material and other values, works, services;
repayment of a loan, a loan obtained by the Organization.

For the purposes of this provision, the disposal of assets is referred to.

4. The expenses of the organization depending on their nature, the conditions for the implementation and activities of the organization are divided into:

costs in ordinary species activities;
other expenses;
paragraph is excluded. - .

For the purposes of this provision, expenses other than expenses on ordinary activities are considered other expenses.
(as amended by the order of the Ministry of Finance of Russia from 09/18/2006 N 116n)

II. Costs for ordinary activities

5. Expenditures on ordinary activities are the costs associated with the manufacture of products and sales of products, acquisition and selling goods. Such expenses are also considered expenses, the implementation of which is associated with the performance of work.

In organizations, the subject of activity of which is to provide for a fee for temporary use (temporary possession and use) of its assets under the lease agreement, expenses on ordinary activities are expensive, the implementation of which is associated with this activity.

In organizations, the subject of activity of which is the provision of rights for the fee arising from patents for inventions, industrial samples and other types of intellectual property, expenses on ordinary activities are considered to be the expenditures of which related to this activity.

In organizations, the subject of activity of which is to participate in authorized capital Other organizations, expenses on common activities are expensive, the implementation of which is associated with this activity.

Expenses, the implementation of which is associated with the provision of a fee for temporary use (temporary possession and use) of its assets, rights arising from patents for inventions, industrial designs and other types of intellectual property, and from participation in the authorized capital of other organizations when it is not The subject of the organization is related to other expenses.
(as amended by the order of the Ministry of Finance of Russia from 09/18/2006 N 116n)

Expenditures on ordinary activities are also considered to reimburse the cost of fixed assets, intangible assets and other amortized assets carried out in the form of depreciation deductions.

6. Costs for conventional activities are accepted to accounting in the amount calculated in monetary terms equal to the amount of payment in monetary and other form or validity accounts payable (taking into account the provisions of paragraph 3 of this Regulation).

If the payment covers only part of the recognized costs, the costs adopted for accounting accounting are defined as the amount of payment and payables (in terms of not covered by payment).

6.1. The amount of payment and (or) payables is determined on the basis of the prices and conditions established by the Agreement between the Organization and the supplier (contractor) or other counterparty. If the price is not provided in the contract and cannot be established based on the terms of the contract, then the price is made to determine the amount of payment or payables, according to which, in comparable circumstances, the organization usually determines the costs of similar material and other values, works, services. or providing temporary use (temporary possession and use) of similar assets.

6.2. When paying acquired material and other values, works, services on conditions commercial loanprovided in the form of deferred and installment payment, costs are accepted for accounting in the full amount of payables.

6.3. The amount of payment and (or) payables under contracts providing for the fulfillment of obligations (payment) is not cash, is determined by the value of goods (values) transmitted or subject to transmission by the Organization. The cost of goods (values) transmitted or to be transferred to the organization is established on the basis of the price, in comparable circumstances, the organization is usually determined by the cost of similar goods (values).

If it is impossible to establish the value of goods (values) transmitted or subject to transmission to the Organization, the amount of payment and (or) payables under contracts providing for the fulfillment of obligations (payment) is not in cash, is determined by the value of products (goods) obtained by the Organization. The cost of products (goods) obtained by the organization is established on the basis of the price, according to which similar products (goods) are purchased in comparable circumstances.

6.4. In the event of a change in the obligation under the contract, the initial amount of payment and (or) payables is adjusted on the basis of the value of the asset to be disposed. The cost of an asset to be retired is established on the basis of the price, in comparable circumstances, the organization usually determines the cost of similar assets.

6.5. The amount of payment and (or) payable debt is determined taking into account all the organizations provided under the discount agreement (capeat).

6.6. Excluded. - Order of the Ministry of Finance of Russia of November 27, 2006 N 156n.

7. Costs for conventional activities form:

costs associated with the acquisition of raw materials, materials, goods and other material and industrial stocks;
expenses arising directly in the process of processing (refinement) of material and industrial stocks for the production of products, performance of work and the provision of services and their sales, as well as sales (resale) of goods (costs for the maintenance and operation of fixed assets and other non-current assets, as well as to maintain them in good condition, commercial expenses, management expenses and etc.).

8. In the formation of expenses on ordinary activities, their grouping should be provided on the following elements:

material costs;
labor costs;
deductions for social needs;
depreciation;
other costs.

For management purposes in accounting, expenditures on costs are organized. The list of costs is established by the organization independently.

9. For the purpose of forming the organization's financial result of activities from ordinary activities, the cost of sold goods, products, works, services, which is formed on the basis of expenses on the usual activities recognized both in the reporting year and in previous reporting periods and passing expenses Related to receive income in subsequent reporting periods, taking into account adjustments depending on the peculiarities of production, performance of work and the provision of services and their sales, as well as sales (resale) of goods.

At the same time, commercial and management costs can be recognized in the cost of sold products, goods, works, services in full in the reporting year of their recognition as expenses on ordinary activities.

10. Rules for accounting costs for the production of products, the sale of goods, the performance of work and the provision of services in the context of the elements and articles, the calculation of the cost of production (works, services) are set separately regulatory acts and methodological instructions on accounting.

III. other expenses

11. Other expenses are:

the costs associated with the provision of temporary use (temporary possession and use) of the organization's assets (taking into account the provisions of paragraph 5 of these Regulations);
expenses related to the provision of rights for the fee arising from patents for inventions, industrial samples and other types of intellectual property (taking into account the provisions of paragraph 5 of this Regulation);
expenses related to participation in the authorized capital of other organizations (taking into account the provisions of paragraph 5 of these Regulations);
expenses related to the sale, disposal and other write-off of fixed assets and other assets other than money (except foreign currency), products, products;
interest paid by the organization for providing it in the use of funds (loans, loans);
expenses associated with paying services provided credit organizations;
deductions to the estimated reserves created in accordance with the accounting rules (reserves for doubtful debts, under impairment of investments in securities, etc.), as well as reserves created in connection with the recognition of conditional facts economic activity;
paragraph is excluded. - Order of the Ministry of Finance of Russia of September 18, 2006 N 116n;
paragraph is excluded. - Order of the Ministry of Finance of Russia of September 18, 2006 N 116n;
penalties, penalties, penalties for violation of the terms of contracts;
reimbursement of damages caused by the organization;
losses of past years recognized in the reporting year;
amount of receivables on which the expired of limitation, other debts, unreal for recovery;
exchange differences;
the amount of assets of assets;
(as amended by the Order of the Ministry of Finance of Russia of 30.03.2001 N 27n)
transmission of funds (contributions, payments, etc.) related to charitable activities, expenditures on sports events, recreation, entertainment, cultural and educational activities and other similar activities;
(paragraph was introduced by order of the Ministry of Finance of Russia of 30.03.2001 N 27n)
other expenses.
(as amended by the order of the Ministry of Finance of Russia from 09/18/2006 N 116n)

13. Other expenses are also expenses arising as the consequences of emergency circumstances of economic activities (natural disaster, fire, accidents, property nationalization, etc.).
(as amended by the order of the Ministry of Finance of Russia from 09/18/2006 N 116n)

14. For accounting purposes, other expenses are determined in the following order.

14.1. The amount of expenses related to the sale, disposal and other write-off of fixed assets and other assets other than cash (except for foreign currency), goods, products, and with participation in the authorized capital of other organizations, with provision for payment for temporary use (temporary possession and use) of the assets of the organization, rights arising from patents for inventions, industrial samples and other types of intellectual property (when it is not the subject of the organization's activities), interest paid by the Organization for providing it with funds, as well as expenses related to The payment of services provided by credit organizations is defined in the manner similar to clause 6 of these Regulations.

14.2. Penalties, penalties, penalties for violation of the terms of contracts, as well as reimbursement of damages caused by the organization are accepted for accounting in sums awarded by the court or recognized by the Organization.

14.3. ReceivablesThroughout the limitation period, other debts, unrealistic for recovery, are included in the expenses of the organization in the amount in which the debt has been reflected in the accounting accounting of the Organization.

14.4. Asset discharge amounts are determined in accordance with the rules established for the reassessment of assets.
(as amended by the Order of the Ministry of Finance of Russia of 30.03.2001 N 27n)

15. Other expenses are subject to enrollment on the account of the profits and losses of the organization, except when the legislation or accounting rules have established a different order.

IV. Recognition of expenses

16. Costs are recognized in accounting in the presence of the following conditions:

consumption is made in accordance with a specific contract, the requirement of legislative and regulations, customs of business turnover;
the amount of flow can be determined;
there is confidence that as a result of a specific operation there will be a decrease in the economic benefits of the organization. The confidence is that as a result of a specific operation there will be a decrease in the economic benefits of the organization, in the case when the organization submitted an asset or there is no uncertainty regarding the transfer of an asset.

If at least one of these conditions implemented in relation to any expenses carried out by the organization, then receivables are recognized in the organization's accounting accounting.

Depreciation is recognized as a consumption based on the amount of depreciation deductions determined on the basis of the value of amortized assets, the term useful use and the methods of depreciation adopted by the organization.

17. Costs are subject to recognition in accounting, regardless of the intention to obtain revenue, other or other income and on the form of expenditure (monetary, natural and other).
(as amended by the order of the Ministry of Finance of Russia from 09/18/2006 N 116n)

18. Costs are recognized in reporting periodin which they took place, regardless of the time of the actual cash payment and other form of implementation (the assumption of the temporal certainty of the facts of economic activity).

If the organization is a subject of small entrepreneurship, with the exception of issuers of publicly located securities, the procedure for recognizing revenue from the sale of products and goods is not transferred to the transfer of property, use and orders to the delivered products, released goods, completed the work provided by the service, and after the receipt of money Funds and other form of payment, then expenses are recognized after the repayment of debt.
(as amended by the order of the Ministry of Finance of Russia from 08.11.2010 N 144n)

19. Costs are recognized in the income statement:

taking into account the connection between the costs and receipts (compliance of income and expenses);
by their reasonable distribution between the reporting periods when the costs determine the receipt of income for several reporting periods and when the relationship between income and expenses cannot be determined clearly or is determined indirectly;
according to expenses recognized in the reporting period, when it becomes certain non-treatment of economic benefits (income) or assets;
no matter how they are accepted for the purposes of calculating the taxable base;
when there are obligations that are not due to the recognition of the relevant assets.

V. Disclosure of information in accounting reporting

20. As part of the information about accounting policies Organizations in financial statements are subject to disclosure to recognizing commercial and management costs.

21. In the profit and loss statement, the organization's expenses are reflected with the division to the cost of goods sold, products, works, services, commercial expenses, management costs and other expenses.
(as amended by the order of the Ministry of Finance of Russia from 09/18/2006 N 116n)

21.1. In the case of a statement of income species in the income statement, each of which is separately five and more percent of total amount The revenues of the organization for the reporting year, it shows the corresponding part of the costs corresponding to each type.

21.2. Other expenses may not be shown in the profit and loss statement in relation to relevant income when:
(as amended by the order of the Ministry of Finance of Russia from 09/18/2006 N 116n)

the relevant accounting rules provide or do not prohibit such reflection of expenses;
the costs and related income arising from the same or similar in the nature of the fact of economic activity are not essential for the characteristics of the financial position of the Organization.

22. At least the following information is also subject to disclosure of the accounting statements:

expenses on ordinary activities in the context of cost elements;

changing the value of expenses that are not related to the calculation of the cost of sold products, goods, works, services in the reporting year;

costs, equal magnitude deductions in connection with education in accordance with the rules of accounting of reserves (upcoming expenses, estimated reserves and etc.).

23. Other expenses of the organization for the reporting year, which, in accordance with the accounting rules, are not credited in the reporting year to the account of profit and losses, to be disclosed in accounting separately.

Order of the Ministry of Labor and Social Protection of the Russian Federation of January 24, 2014 N 33N
"On approval of the methodology for conducting a special assessment of working conditions, a classifier of harmful and (or) hazardous production factors, the form of a report on the conduct of a special assessment of working conditions and instructions for completing it"

With changes and additions from:

Classifier of harmful and (or) hazardous production factors according to Appendix N 2;

the form of a report on the conduct of a special assessment of working conditions according to Appendix N 3;

instructions for filling out the form of a report on a special assessment of working conditions in accordance with Appendix N 4.

Registration N 31689

Approved the methodology for conducting a special assessment of working conditions.

The methodology establishes mandatory requirements for 4 procedures consistently implemented as part of the assessment. This is the identification of potentially harmful and (or) hazardous production factors, research (tests) and measurement of such factors, assignment of working conditions for the class (subclass) to the degree of harmfulness and (or) danger, the design of the results of the assessment.

Identification includes identification and description of the factors of the production environment and the employment process, sources of harmful and (or) hazardous factors in the workplace; Comparison and establishing coincidence of existing factors with a classifier of harmful and (or) hazardous factors, making a decision on conducting research (tests) and measurements of the latter, design results.

Research (tests) and measurements are subject to the actual values \u200b\u200bof harmful and (or) hazardous factors that are identified.

The working conditions refer to the class (subclass), taking into account the degree of deviation of the actual values \u200b\u200bof harmful and (or) hazardous factors from the standards (hygienic standards) of working conditions and the duration of their impact on the employee during the working day (shift).

The results of the assessment are made in the form of a report.

An approved classifier of harmful and (or) hazardous production factors. It contains 5 sections: physical factors, chemical factor, biological factor, the severity of the labor process, the intensity of the labor process.

Approved the form of an assessment report and instructions for completing it. The report is issued by the Organization.

Order of the Ministry of Labor and Social Protection of the Russian Federation of January 24, 2014 N 33N "On approval of a methodology for conducting a special assessment of working conditions, a classifier of harmful and (or) hazardous production factors, the form of a report on the conduct of a special assessment of working conditions and instructions for completing it"

Registration N 31689

This order

Commentary on the order of the Ministry of Finance of the Russian Federation dated December 17, 2015 No. 199th.

Order of the Ministry of Finance of the Russian Federation dated December 17, 2015 No. 199Н (hereinafter referred to as Order No. 33N, which are used in drawing up financial statements since 2016, with the exception of individual provisions for which the period of application - reporting for 2015 And 2017 years.

Changes used in the preparation of reporting for 2015

Paragraph 2 of Order 2 No. 199Н found that paragraph 1.1, 1.2, 2.1 - 2.6, 2.8, 2.9, 2.12, 2.16, 2.18, 2.19, 2.27, 3.2, 3.8, 3.10 of the changes are applied, starting from the reporting of 2015. We present the provisions of individual items.

For example, the instruction No. 33n is supplemented with paragraph 6 (p. 2.4 of the changes), which it has been established that the accounting statements are submitted by the institution to the state authority ( state body), local governance authority, which carries out the establishment of the function and powers of the founder, or by decision of the financial body of public legal education, from the budget of which the institution is provided to the specified financial body on paper and (or) in the form of an electronic document, with a submission to Electronic media or transmission through telecommunication channels of communication to the deadlines established by the founder (financial authority).

The founder in determining the procedure for providing an accounting statement in the form of an electronic document on electronic media or by transmission through telecommunication channels of communication provides for the mandatory requirements for formats and methods for the transfer of accounting reporting in in electronic formatcorresponding to mandatory formats and transmission methods budget reporting In electronic form, approved by the financial body of public legal education, from the budget of which the institution provides a subsidy (hereinafter - the relevant financial authority), as well as provisions on compulsory information protection.

Clause 2.5 of the changes adjusted the provisions of paragraph 7 of Instructions No. 33N: an autonomous institution presents the founder, other external reporting user in addition to annual accounting reporting information on its consideration by the Supervisory Board of the Autonomous Institution in accordance with the current legislation of the Russian Federation.

In the group, the Count "Not fulfilled" of the report on the obligations of the institution (F. 0503738) reflects the amount of obligations taken (monetary obligations) of the current (reporting) fiscal year (Section 1, 2 reports) and the financial anniversaries following the current (reporting) financial year (Section 3 reports) (clause 48 Instructions No. 33N in the editorial office of paragraph 2.16 of the Changes). The phrase "the execution of which is provided for in the following reporting periods" (contained at the end of the sentence), excluded from this item.

IN new edition It is described in paragraph 51 instructions No. 33N (p. 2.18 of the changes), which found that the indicators of the report on financial results the activities of the institution (f. 0503721) are reflected in the context of activities with targets (Subsidies for other purposes and the purpose of implementation capital investments) (Count 4), activities at the expense of subsidies for the implementation of the state (municipal) task (graph 5), according to the income of the activity ( own revenues institutions, funds for mandatory medical insurance, Tools at a time order) (graph 6) and the final indicator (graph 7, equal to the sum of indicators in graphs 4, 5, 6).

Changes used in 2016 reporting

The composition of the accounting statements made by autonomous institutions for 2016 was complemented by a report on the movement of funds of the institution (f. 0503723). In addition, changes are made to the table explanatory notes (f. 0503760), among which:

information on the results of the activities of the institution for the execution of the state (municipal) task (f. 0503762);
information on the performance of activities within subsidies to other purposes and on the purpose of the implementation of capital investments (f. 0503766);
information about movement non-financial assets institutions (f. 0503768);
information about execution court decisions According to monetary commitments of the institution (f. 0503295).

Below will talk about changes in respect of some forms in more detail.

Report on the cash flow of the institution (f. 0503723)

The report (f. 0503723) is formed by the establishment as of April 1, July 1, October 1, January 1 of the year following the reporting, and includes the following data (clause 55.1 of Instructions No. 33N, as amended by paragraph 2.21 of change):

on the movement of funds in the accounts of institutions in rubles and foreign currency open in the divisions of the Bank of Russia, in credit institutions, organs implementing cash service budget execution;
on the movement of funds at the office of the institution, including funds in a temporary order.

The report (f. 0503723) is compiled in the context of the Kward codes, on the basis of analytical data on the types of receipts and disposal, reflected in the off-balance accounts 17 "Receipt of funds to the accounts of the institution", 18 "Cash disposal from institution accounts" open:

to the account 0 201 11,000 "Cash tools on the facial accounts in the Treasury authority";
to the account 0 201 23,000 "Cash tools in a credit institution on the road";
to the account 0 201 26,000 "Cash tools in special accounts in a credit institution";
to the account 0 201 27,000 "Cash tools in foreign currency in the accounts in the credit institution";
to the account 0 201 34,000 "Cassa";
to account 0 210 03 000 "Calculations with the financial authority for cash money."

In the report sections (f. 0503723), the reporting date reflects:

1) In section 1 "Arrivals" - cash receipts on the current, investment, financial operations taking into account returns;

2) In section 2 "Disposal" - disposal of cash on current, investment, financial transactions, taking into account returns;

3) In section 3 "Changing balances" - an increase and decrease in cash balances on current, investment, financial transactions, and refunds, as well as the result of recalculating funds in foreign currency in the currency of the Russian Federation produced for accounting purposes ().

Note that when completing this section, the following must be observed. control ratios:

* Recall that the report (f. 0503737) is filled separately in each type of activity of the institution. In turn, in the report (f. 0503723), the indicators are recorded immediately in all types of activities of the institution. Therefore, to produce control ratios between forms 0503737 and 0503723, the indicators of the report strings 710 should be summarized (f. 0503737) for each type of activity (excluding noncassive operations) and the result obtained compare with information reflected in the report line 501 (f. 0503723) . A similar order is applied and with the ratio of the indicators of the report line 502 (F. 0503723) and the sum of the indicators of the report strings 720 (f. 0503737).

The report indicator 503 (f. 0503723) is the result of recalculating funds in foreign currency in the currency of the Russian Federation produced for accounting purposes (termal difference). The positive exchange rate difference received as a result of the recalculation of funds in foreign currency in the currency of the Russian Federation is reflected with the "Plus" sign, a negative exchange rate difference - with the "minus" sign.

Row indicators 421, 431, 441, 451, 461, 463, 501 are reflected in the negative value (with the "minus" sign).

Row indicators 422, 432, 442, 452, 462, 464, 502 are reflected in the positive value (with a "plus" sign);

4) In section 4 "Analytical information on the disposal" Information is reflected in terms of disposal of current operations and investment operations, detailed by analytical codes of the budget classification.

Information on the results of the activities of the institution on the execution of the state (municipal) task (f. 0503762)

Table (f. 0503762) was included in the explanatory note by order of the Ministry of Finance of the Russian Federation dated December 29, 2014 No. 172n and was first made up a institution in the formation of reporting for 2015. In it, according to the provisions of paragraph 65.1, instructions No. 33N in the editorial office operating until February 14, 2016, data are reflected on the results of the activities of the state (municipal) agency on the execution of the state (municipal) task and to achieve the goals provided for by the terms of the provision of subsidies for other purposes and subsidies. On the implementation of capital investments in the context of planned and actual indicators in physical and value terms. However, information on the execution of the institution ( separed division) Events, the financial support of which is carried out at the expense of subsidies to other purposes, including the goal of making capital investments, in fact, this information is recorded in the table (f. 0503766) (clause 66 of Instructions No. 33N). In order to eliminate the requirement, specify the same information in two adjacent tables in clause 65.1 Instructions No. 33n Amendments were made to eliminate the reflection of such information in the table (F. 0503762) (p. 2.25 changes). According to the new edition of this item (applied in the preparation of accounting reporting since 2016), it reflects information on the results of the activities of the institution for the execution of the state (municipal) task. In addition, Order No. 1997 is supplemented with two graphs:

graph 8, which reflects the sum of the actual not fulfilled quantitative indicators of the state (municipal) task (the figure 8 is defined as the difference in the graph 4 and 6);
count 9, which indicates the reason for non-execution by the institution of indicators of the state (municipal) task.

Information on the execution of activities within subsidies to other purposes and on the purpose of the implementation of capital investments (f. 0503766)

Paragraph 2.26 of the Change Table (f. 0503766) is supplemented by a graph, which reflects the volume of non-valid assignments (the figure of the graph 6 is equal to the difference in the indicators of the graph 4 and 5) (clause 66 of the instructions number 33N).

Information on receivables and payables of the institution (f. 0503769)

Paragraph 2.28 of the Changes made the following changes in the table (f. 0503796):

1) in Section 1 of the Table "Information about receivables (payables) debt" includes new graphs that should reflect:

the increase and decrease in the total amount of accounts receivable (accounts) debt on monetary and non-monetary calculations (according to the graphs 5 and 6 indicates the increase in monetary, non-monetary calculations, according to the graphs 7 and 8 - their decrease);
debt data (accounts receivable, accountable), formed at the end of the past financial reporting period (column 12 indicates the total amount of accounts receivable (accounts) debt, taken into account on the relevant account of accounting account as of the end of the same reporting period of the past fiscal year, the size of long-term debt reflected in column 13, overdue - in column 14);

2) Changed the name of the graph 8 sect. 2 tables;

3) the new section is enabled. four "Analytical information on the movement of overdue receivables, payables". It indicates:

total amount of overdue receivables (payables) debt (graph 3);
the amount of overdue receivables (payables) of the accounts on accounts 0 205 00 000 "Calculations for income", 0 209 00 000 "Calculations for damage and other income"; 0 303 00,000 "Calculations for payments to budgets" (Count 4);
the amount of overdue receivables, accounts payable on accounts 0 206 00 000 "Calculations on issued by the advances", 0 208 00 000 "Calculations with accountable persons", 0 302 00 000 "Calculations on adopted obligations", 0 303 000 00 "Payment for payments in Budgets ", 0 304 00 000" Other calculations with creditors (graph 5).

Paragraph 69 of Instructions No. 33n is complemented by the concepts of monetary and non-monetary settlements. In order to form a table (f. 0503769) under cash payments Measurement of cash settlements reflected in correspondence with relevant accounts analytical accounting accounts 0 201 11 000, 0 201 21 000, 0 201 000, 0 201 26 000, 0 201 27 000, 0 201 34 000. In the turn, under nonsense Calculations are understood by the calculation operations in the form of credentials (overpayment of alone payments on other types of payments, advance payments, obligations, subsidies, subventions, other intergovernmental transfers), reflected in correspondence with the relevant accounts of analytical accounting accounts 0 205 00 000, 0 206 00 000, 0 208 00 000, 0 209 00 000, 0 302 00 000, 0 303 00 000, 0 304 06 000.

When filling out the table (f. 0503796), the following internal control relations must be performed:

Information on the execution of court decisions on monetary obligations of the institution (f. 0503295)

Clause 2.31 of the Changes Instruction No. 33n is supplemented in paragraph 74.1, which is set to fill the table (f. 0503295). This table reflects the indicators formed by the institution in the reporting period in terms of:

the monetary obligations not fulfilled at the beginning of the current fiscal year, the monetary obligations on court decisions (judicial acts of foreign (international) courts) reflected in the relevant accounts budget accounting;
monetary commitments formed on court decisions (judicial acts of foreign (international) courts) received from the beginning of the current fiscal year;
monetary obligations arising from court decisions (judicial acts of foreign (international) courts) since the beginning of the current fiscal year, on which it was decided to reduce them, including the revision of court decisions;
fulfilled monetary obligations for court decisions (judicial acts of foreign (international) courts);
revalued by the decision of the Court Communications;
not fulfilled monetary obligations at the end of the reporting period.

The reference table for unfulfilled court decisions reflects information about not fulfilled at the reporting date. monetary obligations by executive documents (judicial acts of foreign (international) courts) reflected in column 8 of information (f. 0503295), indicating the Kward codes (graph 1), the total number of cases unforced by the establishment of court decisions on the executive documents (column 2) and the total amount of Unfilled executive documents (graph 3).

In this case, these graphs 3 of the reference table must comply with the data graph 8 of the information (f. 0503295).

At the same time, information on debt on executive documents and the legal basis of its occurrence is disclosed in the text part of the explanatory note to the balance sheet of the institution (f. 0503760).

Instructions on the procedure for compiling, submission of the annual, quarterly financial statements of state (municipal) budget and autonomous institutions, approved. Order of the Ministry of Finance of the Russian Federation of 03/25/2011 No. 33N.

Since the date of action of the document - February 14, 2016, autonomous institutions In the preparation of reporting forms in 2015, the norms of this document were used in the presence of an appropriate order of the founder.

Order of the Ministry of Finance of the Russian Federation of May 6, 1999 N 33N
"On approval of the Regulation on accounting" The expenses of the organization "PBU 10/99"

In fulfillment of the accounting reform program in accordance with international financial reporting standards, approved by the Decree of the Government of the Russian Federation of March 6, 1998, N 283, I order:

1. To approve the attached position on accounting "Costs of the organization" PBU 10/99.

MM Zadornov

Registration N 1790.

Position
accounting "Expenditures of the organization" PBU 10/99
(approved by the order of the Ministry of Finance of the Russian Federation of May 6, 1999 N 33N)

With changes and additions from:

December 30, 1999, March 30, 2001, September 18, November 27, 2006, October 25, November 8, 2010, April 27, 2012, April 6, 2015

I. General provisions

1. This Regulation establishes the rules for the formation of information on expenses of commercial organizations (except for credit and insurance organizations), which are legal entities under the legislation of the Russian Federation.

In relation to this provision, non-profit organizations (except for state (municipal) institutions) recognize the costs of entrepreneurial and other activities.

2. The costs of the organization recognizes a decrease in economic benefits as a result of the disposal of assets (cash, other property) and (or) the emergence of obligations leading to a decrease in the capital of this organization, with the exception of reducing contributions by decision of the participants (property owners).

3. For the purposes of this Regulation, the disposal of assets is not recognized as expenses:

in connection with the acquisition (creation) of non-current assets (fixed assets, unfinished construction, intangible assets, etc.);

deposits into authorized (share) capital of other organizations, the acquisition of shares of joint-stock companies and other securities not for the purpose of resale (sales);

under the Commission agreements, agency and other similar agreements in favor of the Committee, principal, etc.;

in order of preliminary payment of material and other values, works, services;

in the form of advances, the deposit is due to the payment of material and other values, works, services;

repayment of a loan, a loan obtained by the Organization.

For the purposes of this provision, the disposal of assets is referred to.

4. The expenses of the organization depending on their nature, the conditions for the implementation and activities of the organization are divided into:

expenses on ordinary activities;

other expenses.

For the purposes of this provision, expenses other than expenses on ordinary activities are considered other expenses.

II. Costs for ordinary activities

In organizations, the subject of activity of which is to participate in the authorized capital of other organizations, expenses on the usual activities are expensive, the implementation of which is associated with this activity.

Expenditures on ordinary activities are also considered to reimburse the cost of fixed assets, intangible assets and other amortized assets carried out in the form of depreciation.

6. Costs for ordinary activities are accepted for accounting in the amount calculated in monetary terms equal to the amount of payment in monetary and other form or the amount of payables (taking into account the provisions of paragraph 3 of this Regulation).

If the payment covers only part of the recognized costs, the costs adopted for accounting accounting are defined as the amount of payment and payables (in terms of not covered by payment).

6.2. When paying acquired material and other values, works, services on the terms of a commercial loan provided in the form of a delay and installment of payment, costs are accepted for accounting in the full amount of payable debt.

6.5. The amount of payment and (or) payable debt is determined taking into account all the organizations provided under the discount agreement (capeat).

7. Costs for conventional activities form:

costs associated with the acquisition of raw materials, materials, goods and other material and industrial stocks;

expenses arising directly in the process of processing (refinement) of material and industrial stocks for the production of products, performance of work and the provision of services and their sales, as well as sales (resale) of goods (costs for the maintenance and operation of fixed assets and other non-current assets, as well as to maintain them in good condition, commercial expenses, management costs, etc.).

8. In the formation of expenses on ordinary activities, their grouping should be provided on the following elements:

material costs;

labor costs;

deductions for social needs;

depreciation;

other costs.

For management purposes in accounting, expenditures on costs are organized. The list of costs is established by the organization independently.

10. Rules for taking into account the cost of production of products, the sale of goods, the performance of work and the provision of services in the context of elements and articles, calculating the cost of production (works, services) are established by separate regulatory acts and methodological instructions on accounting.

III. other expenses

11. Other expenses are:

the costs associated with the provision of temporary use (temporary possession and use) of the organization's assets (taking into account the provisions of paragraph 5 of these Regulations);

expenses related to the provision of rights for the fee arising from patents for inventions, industrial samples and other types of intellectual property (taking into account the provisions of paragraph 5 of this Regulation);

expenses related to participation in the authorized capital of other organizations (taking into account the provisions of paragraph 5 of these Regulations);

expenses related to the sale, disposal and other write-off of fixed assets and other assets other than cash (except for foreign currency), goods, products;

interest paid by the organization for providing it in the use of funds (loans, loans);

expenses associated with paying services provided by credit institutions;

executions into evaluation reserves created in accordance with the accounting rules (reserves for doubtful debts, under impairment of investments in securities, etc.), as well as reserves created in connection with the recognition of conditional facts of economic activity.

12. Fines, penalties, penalties for violation of the terms of contracts;

reimbursement of damages caused by the organization;

losses of past years recognized in the reporting year;

amount of receivables, which expired the limitation period, other debts, unreal for recovery;

exchange differences;

the amount of assets of assets;

transmission of funds (contributions, payments, etc.) related to charitable activities, expenditures on sports events, recreation, entertainment, cultural and educational activities and other similar activities;

other expenses.

13. Other expenses are also expenses arising as the consequences of emergency circumstances of economic activities (natural disaster, fire, accidents, property nationalization, etc.).

14. For accounting purposes, other expenses are determined in the following order.

14.3. Accounts receivable, on which the limitation period has expired, other debts, unrealistic for recovery, are included in the expenses of the organization in the amount in which the debt has been reflected in the accounting records of the Organization.

14.4. Asset discharge amounts are determined in accordance with the rules established for the reassessment of assets.

15. Other expenses are subject to enrollment on the account of the profits and losses of the organization, except when the legislation or accounting rules have established a different order.

IV. Recognition of expenses

16. Costs are recognized in accounting in the presence of the following conditions:

consumption is made in accordance with a specific contract, the requirement of legislative and regulations, customs of business turnover;

the amount of flow can be determined;

there is confidence that as a result of a specific operation there will be a decrease in the economic benefits of the organization. The confidence is that as a result of a specific operation there will be a decrease in the economic benefits of the organization, in the case when the organization submitted an asset or there is no uncertainty regarding the transfer of an asset.

If at least one of these conditions implemented in relation to any expenses carried out by the organization, then receivables are recognized in the organization's accounting accounting.

Depreciation is recognized as a consumption based on the magnitude of the depreciation deductions, determined on the basis of the value of amortized assets, the useful life and the methods of depreciation adopted by the organization.

17. Costs are subject to recognition in accounting, regardless of the intention to obtain revenue, other or other income and on the form of expenditure (monetary, natural and other).

18. Costs are recognized in the reporting period in which they took place, regardless of the time of the actual payment of money and other form of implementation (the assumption of the temporal certainty of the facts of economic activity).

If the organization that has the right to apply simplified ways of accounting, including simplified accounting (financial) reporting, adopted the procedure for recognizing revenue from the sale of products and goods not as the rights of ownership, use and orders for the delivered products, released goods performed, performed Service, and after the receipt of cash and other form of payment, then expenses are recognized after the repayment of debt.

19. Costs are recognized in the report on financial results:

taking into account the connection between the costs and receipts (compliance of income and expenses);

by their reasonable distribution between the reporting periods when the costs determine the receipt of income for several reporting periods and when the relationship between income and expenses cannot be determined clearly or is determined indirectly;

21.1. In the case of a report on the financial results of revenues, each of which is separately five and more percent of the total amount of the organization's income for the reporting year, it shows the part of the costs corresponding to each type.

21.2. Other expenses may not be shown in the report on financial results are deployed in relation to the relevant income when:

the relevant accounting rules provide or do not prohibit such reflection of expenses;

the costs and related income arising from the same or similar in the nature of the fact of economic activity are not essential for the characteristics of the financial position of the Organization.

22. At least the following information is also subject to disclosure of the accounting statements:

expenses on ordinary activities in the context of cost elements;

changing the value of expenses that are not related to the calculation of the cost of sold products, goods, works, services in the reporting year;

expenses equal to the amount of deductions in connection with the formation in accordance with the rules of accounting of reserves (upcoming expenses, evaluative reserves, etc.).

Ministry of Finance of the Russian Federation 2

On approval of the Regulation on accounting "Costs of the organization" PBU 10/99 2

Regulation on accounting "Establishment of the organization" PBU 10/99 2

I. General provisions 2

II. Expenditures on ordinary activities 3

III. Other expenses 4.

IV. Recognition of expenses 5.

V. Disclosure of information in the accounting reporting 6

Ministry of Finance of the Russian Federation

On approval of the Regulation on accounting "Establishment of the organization" PBU 10/99

(Russian newspaper, N 116, 06/22/1999 (beginning - p. 16 of the provisions), N 117, 06/23/1999 (paragraph 16 of the Regulations - End))

from 30.03.2001 N 27n)

1. To approve the attached position on accounting "Costs of the organization" PBU 10/99.

Minister of Finance

Russian Federation

M. Zadornov

Approved

Order of the Ministry of Finance of Russia

Regulation on accounting "Costs of the organization" PBU 10/99

(as amended by the orders of the Ministry of Finance of the Russian Federation of 30.12.1999 N 107n,

from 30.03.2001 N 27n)

I. General provisions

In relation to this provision, non-commercial organizations (except budget institutions) recognize the costs of entrepreneurial and other activities.

(as amended by the Order of the Ministry of Finance of the Russian Federation of 30.12.1999 N 107n)

3. For the purposes of this Regulation, the disposal of assets is not recognized as expenses:

in connection with the acquisition (creation) of non-current assets (fixed assets, unfinished construction, intangible assets, etc.);

deposits into authorized (share) capital of other organizations, the acquisition of shares of joint-stock companies and other securities not for the purpose of resale (sales);

paragraph is excluded. - Order of the Ministry of Finance of the Russian Federation of 30.03.2001 N 27n;

under the Commission agreements, agency and other similar agreements in favor of the Committee, principal, etc.;

in order of preliminary payment of material - industrial stocks and other values, works, services;

in the form of advances, the deposit on the payment of material - industrial stocks and other values, works, services;

repayment of a loan, a loan obtained by the Organization.

For the purposes of this provision, the disposal of assets is referred to.

4. The expenses of the organization depending on their nature, the conditions for the implementation and activities of the organization are divided into:

expenses on ordinary activities;

operating expenses;

nonelization costs.

For the purposes of this provision, expenses other than expenses on ordinary activities are considered other expenses. Other expenses also include emergency costs.