The amount of capital as of December 31 of the reporting year 3300 Line 3200 line 3310 – line 3320 Line 3200 line 3310 – line 3320. Show the result in parentheses, without the minus sign Line 3200 line 3310 – line 3320 Line 3200 line 3310 – line 322 0 Line 3200 line 3310 – line 3320 Column 3 – column 4 column 5 column 6 column 7 Change in additional capital 3330 x X Line 3310 – line 3320 x In the order of filling out the forms given in your system, there are such recommendations as how we get one line from another in the report movement of capital. In our organization, there was a disposal of fixed assets and the amount of additional valuation for fixed assets was transferred from additional capital to retained earnings: Dt 83 - Kt 84 In the practical guide to annual financial statements - 2013 for line 3330 it is indicated that this line is not included is not included in the increase capital is not reduced. And it is filled in manually from balance data. The table provided in your system indicates that this line 3330 is the difference between the lines of increase in capital and decrease in capital. 3310 -3320. Tell me why there is such a contradiction in the procedure for filling out annual financial statements in your system with information posted in other sources (Consultant and http://pro-nalogi.ru/templates/foxter/images/logo.jpg. - texts sent by email for clarification question). For this line of changes in additional capital, is there a difference of 3310-3320 when calculating? OR, nevertheless, this line is not included in either the group of articles “Increase in capital” or the group of articles “Decrease”. Dt 83 – Kt 84: the amount is 378,000 in our case. How to correctly fill out this amount in the statement of capital flows?
There are no contradictions, since in the materials of the Glavbukh System, line 3330 is also not included in either the group of articles “Increase in capital” or the group of articles “Decrease”. In this case, there is a difference of 3310-3320 for the calculation for this line of changes in additional capital, and the amount of 378,000 in your case should be correctly reflected in the indicators of lines 3310 and 3320 in columns 7 and 5, respectively.
The rationale for this position is given below in the materials of the Glavbukh System.
Directory: Procedure for filling out the Statement of Changes in Capital
1. Capital movement
|
Indicator name |
Authorized capital |
Own shares purchased from shareholders |
Extra capital |
Reserve capital |
Retained earnings (uncovered loss) |
Total |
|
|
Increase capital for the reporting year – total: |
Turnover on account credit 80 “Authorized capital” |
Turnover on the credit of account 81 “Own shares (shares)” |
Turnover on account credit 83 “Additional capital” |
Turnover on account credit 82 “Reserve capital” |
Turnover on account credit 84* “Retained earnings (uncovered loss)” |
Box 3 + box 4 + box 5 + box 6 + box 7 |
|
|
Decrease capital - Total: |
Indicate the turnover in the debit of account 80 “Authorized capital” in parentheses (without the minus sign) |
Turnover in the debit of account 81 “Own shares (shares)” |
Turnover on the debit of account 83* “Additional capital” should be indicated in parentheses (without the minus sign) |
Indicate the turnover in the debit of account 82 “Reserve capital” in parentheses (without the minus sign) |
Indicate the turnover in the debit of account 84 “Retained earnings (uncovered loss)” in parentheses (without the minus sign) |
Column 3 + Column 4 + Column 5 + Column 6 + Column 7. |
|
|
Change additional capital |
Line 3310 – line 3320* |
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Sincerely,
Gennady Vinnikov, expert of the BSS "System Glavbukh".
Answer approved by Sergey Granatkin,
leading expert of the BSS hotline "System Glavbukh".
Example 2.
Net profit of the organization (PE) = 480,000 rubles;
Weighted average number of ordinary shares
in circulation = 16,000 units;
Bonds, each convertible into 1.5 common
shares = 1,000 pcs.;
Payment of interest on bonds 1,000 pcs. x 20 rub. = 20,000 rub.;
Adjustment of net profit = 480,000 + 20,000 = 500,000 rubles.
Number of ordinary shares as a result of conversion of bonds = 16,000 pcs. + 1,000pcs. * 1.5 pcs = 17,500 pcs.;
BPA = 480,000 rub. : 16,000 pcs. = 30 rub.;
Development PA = 500,000 rub. : 17500 = 28.57 rub.
Joint stock companies that during the reporting period carried out an additional placement of ordinary shares indicate in their financial statements the following information about this issue: reason, date, main conditions of the issue, etc.
If the JSC placed additional shares after the reporting date, but before the date of signing the statements, then the basic and diluted earnings (loss) per share are adjusted. If this event occurred after the reporting date, then information about it should be disclosed in the explanatory note.
Statement of changes in capital (form 0710003)
Purpose and content of the statement of changes in equity
The statement of changes in equity is presented in the form of notes to the balance sheet and income statement. This is a separate standard form of financial statements.
This form of reporting reflects changes in the capital and reserves of the organization, both for the reporting year and for the previous reporting period.
In accordance with PBU 4/99 “Accounting statements of an organization”, the report on changes in capital must contain the following numerical indicators:
1. The amount of capital at the beginning of the reporting period.
2. Capital increase – total
including:
· due to additional issue of shares;
· due to revaluation of property;
due to the increase in property;
· due to the reorganization of a legal entity (merger, accession);
· at the expense of income, which, in accordance with the rules of accounting and reporting, are directly attributed to the increase in capital.
Total capital reduction
including:
· by reducing the par value of shares;
· by reducing the number of shares;
· due to the reorganization of a legal entity (division, separation);
· due to expenses that, in accordance with the rules of accounting and reporting, are directly included in the reduction of capital.
4. The amount of capital at the end of the reporting period.
The standard form of the statement of changes in equity consists of three sections:
Section 1. Movement of capital. It provides data on the presence and movement of all types of sources of the organization's own capital: authorized, reserve, additional, retained earnings (uncovered loss), as well as own shares purchased from shareholders.
Section 2. Adjustments due to changes in accounting policies and correction of errors. This section reflects the amount of capital before and after adjustments. Data are provided for all components of capital.
Section 3. Net assets. In this section, organizations, after appropriate calculation, record the amount of net assets at the end of the reporting year, the previous year and the year preceding the previous one.
Composition, content and procedure for filling out the indicators of the statement of changes in capital (form 0710003)
Movement of capital (section 1 of the Statement of changes in capital)
In line 3100 “The amount of capital as of December 31 of the year preceding the previous one” (in the corresponding columns) the data reflected in line 3200 “The amount of capital as of December 31 of the previous year” of the Statement of Changes in Capital for the previous reporting year is transferred.
Data from line 3300 “Capital value as of December 31 of the reporting year” of the Statement of Changes in Capital for the previous reporting year is transferred to line 3200 “Capital value as of December 31 of the previous year.”
All other lines containing data relating to the previous year are filled in similarly: the data of the Statement of Changes in Equity for the previous reporting year are transferred to them (from lines with identical names that contain data for the reporting year).
If the accounting policy of an organization changes and (or) it corrects significant errors from previous years in the reporting year, adjustments to the amount of capital as of December 31 of the year preceding the previous one and as of December 31 of the previous year are possible. These adjustments are disclosed in Section. 2 Statements of changes in equity.
According to paragraphs. 1 clause 9 PBU 22/2010 significant errors of the previous reporting year , identified after the approval of the financial statements for this year, are corrected by entries in the corresponding accounting accounts in the current reporting period. In this case, the corresponding account in the records is account 84 “Retained earnings (uncovered loss)”.
At the same time, the indicators for previous reporting periods reflected in the financial statements for the current reporting period are recalculated (clause 2, clause 9 of PBU 22/2010). If an organization in 2012 corrected significant errors made in 2010 and earlier, the indicators in lines 3100 and 3200 are subject to appropriate adjustment. If the records of 2012 corrected significant errors of 2011, then the indicators of lines 3200 and 3211 “net profit” are subject to adjustment.
Line 3310 "Increase in capital - total"
The group of articles “Increase in capital” provides information on transactions that in the reporting year led to an increase in the organization’s equity capital. Each of the indicators in line 3310 “Increase in capital - total” is the sum of the indicators in the lines belonging to this group in the corresponding column.
Column "Authorized capital" of line 3310 "Increase in capital - total" = Column "Authorized capital" of line 3314 "additional issue of shares" + Column "Authorized capital" of line 3315 "increase in the par value of shares" + Column "Authorized capital" of line 3316 "reorganization legal entity"
Line 3311 "net profit"
This line of the Statement of Changes in Capital provides information about the net profit of the reporting year, which increases the indicator of retained earnings (uncovered loss) of the organization. The indicator of this line is equal to the indicator of line 2400 “Net profit (loss)” of the Profit and Loss Statement.
In the column “Retained earnings (uncovered loss)”, line 3311 “net profit”, credit turnover for the reporting year is indicated on account 84 in correspondence with account 99.
Line 3312 "revaluation of property"
This line of the Statement of Changes in Capital provides information on the increase in the organization’s equity capital as a result of the revaluation of fixed assets and intangible assets carried out at the end of the reporting year (clause 30 PBU 4/99, clause 15 PBU 6/01, clause 17 PBU 14/2007 ).
Line 3312 “revaluation of property” indicates the increase in the credit balance in account 83 “Additional capital” as a result of the revaluation of fixed assets and intangible assets carried out at the end of the reporting year
Line 3313 "income attributable directly to the increase in capital"
This line of the Statement of Changes in Capital provides information about an increase in the organization’s capital in connection with the recognition of income that is not included in the financial result of the reporting period, but is directly attributable to an increase in the organization’s additional capital or an increase in its retained earnings (reduction of uncovered losses).
The indicator in the column “Additional capital” on line 3313 is defined as credit turnover on account 83 in correspondence:
With accounts 50, 52, 60, 62, etc. in terms of the positive difference from the conversion into rubles of the value of the assets and liabilities of the organization expressed in foreign currency, used to conduct activities outside the Russian Federation;
With account 91, subaccount 91-2, in terms of the negative difference from the conversion into rubles of the value of assets and liabilities of the organization expressed in foreign currency, used to conduct activities outside the Russian Federation, written off in connection with the termination of activities abroad;
With a score of 75 in terms of participants' contributions to the property of a limited liability company.
Line 3314 "additional issue of shares"
This line of the Statement of Changes in Capital provides information on an increase in capital due to an additional issue of shares (due to additional contributions of participants in a limited liability company or third parties admitted to the company, which resulted in a change in the size of shares of company participants). For limited liability companies, it is advisable to call this line “due to additional contributions of participants and third parties accepted into the company.”
In the column "Authorized capital" of line 3314, the credit turnover for the reporting year is indicated in account 80 "Authorized capital" in correspondence with account 75 "Settlements with founders", subaccount 75-1 "Settlements on contributions to the authorized (share) capital", with an increase authorized capital by placing additional shares by subscription or by converting convertible securities into shares and by increasing the authorized capital through additional contributions from participants and third parties (Instructions for using the Chart of Accounts).
In the column “Own shares repurchased from shareholders” on line 3314 “additional issue of shares” the cost of repurchase of own shares (actual value of shares) resold in the reporting period may be indicated, i.e. credit turnover of account 81 “Own shares purchased from shareholders” in correspondence with account 75, subaccount 75-1, and account 91, subaccount 91-2 (in case of sale of shares (stakes) at a price lower than the repurchase price).
In the column "Additional capital" on line 3314 "additional issue of shares" may be indicated, for example:
The amount of share premium from the placement of additional shares (stakes);
The amount of VAT recovered by the founder upon transfer of property as an additional contribution to the authorized capital and transferred to the organization;
Thus, in the column “Additional capital”, line 3314 reflects the credit turnover on account 83 “Additional capital” in correspondence with account 19, as well as turnover on account 83 in correspondence with subaccount 75-1 of account 75 in terms of share premiums and exchange rate differences arising from the placement of additional shares (shares).
The “Total” column shows the total amount of capital increase as a result of an additional issue of shares (additional contributions of company members or third parties).
Line 3315 "increase in par value of shares"
This line of the Statement of Changes in Capital provides information about an increase in the organization's capital due to an increase in the par value of shares (by increasing the par value of shares in a limited liability company). For limited liability companies, it is advisable to call this line “due to an increase in the nominal value of shares.”
Using the same line, unitary enterprises can show an increase in their authorized capital by renaming it accordingly.
In the column "Authorized capital" of line 3315, the credit turnover for the reporting year is indicated in account 80 "Authorized capital" in correspondence with account 75 "Settlements with founders", subaccount 75-1 "Settlements with founders on contributions to the authorized capital", with an increase in the authorized capital capital (fund) at the expense of additional contributions of participants (at the expense of property additionally transferred by the owner of the unitary enterprise)
In the column “Own shares purchased from shareholders” on line 3315, in our opinion, there should be an X. This is due to the fact that own shares (shares) purchased from shareholders (participants) are accounted for at the actual costs of their acquisition, the value of which does not change with an increase in the nominal value of shares (shares).
In the column "Additional capital" on line 3315 the following may be indicated:
The amount of share premium when participants of a limited liability company make additional contributions (clause 68 of the Regulations on Accounting and Reporting, Instructions for the Application of the Chart of Accounts);
The amount of VAT recovered by the participant when transferring property as an additional contribution to the authorized capital and transferred to the organization (clause 1, clause 3, article 170 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance of Russia dated October 30, 2006 N 07-05-06/262);
Exchange rate differences arising in settlements with the founder if an additional contribution to the authorized capital is made in foreign currency (clause 14 of PBU 3/2006).
Thus, in the column “Additional capital”, line 3315 reflects the credit turnover on account 83 “Additional capital” in correspondence with account 19, as well as turnover on account 83 in correspondence with subaccount 75-1 of account 75 in terms of share premiums and exchange rate differences arising from settlements with participants of a limited liability company when they made additional contributions.
In the “Total” column, the amount of increase in the organization’s capital is indicated when the authorized capital (fund) is increased due to additional contributions of participants (due to additional property transferred by the owner of the unitary enterprise).
Line 3316 "reorganization of a legal entity"
When preparing annual financial statements for this line of the Statement of Changes in Capital, information is provided on the increase in equity capital or its individual components during the reorganization of a legal entity in the form of separation from it or merger with another legal entity. During reorganization in other forms, a new legal entity (new legal entities) arises, and the previous legal entity (former legal entities) ceases to exist.
Line 3320 "Reduction of capital - total"
The group of articles “Decrease in capital” provides information on transactions that in the reporting year led to a decrease in the organization’s equity capital. Each of the indicators in line 3320 “Decrease in capital - total” is the sum of the indicators in the lines belonging to this group in the corresponding column.
Since the total indicators of the lines of the group “Decrease in capital” have a negative value and are shown in parentheses, in the “Total” column of line 3320 “Decrease in capital - total” the indicator represents the amount by which the organization’s capital decreased for the reporting year and is shown in parentheses .
Line 3321 "loss"
This line of the Statement of Changes in Capital provides information on the net loss of the reporting year, which forms the indicator of retained earnings (uncovered loss) of the organization. The indicator of this line is equal to the indicator of line 2400 “Net profit (loss)” of the Statement of Financial Results.
In the column “Retained earnings (uncovered loss)”, line 3321 “loss”, the debit turnover for the reporting year is indicated in account 84 in correspondence with account 99 (analytical account for net profit (loss)). This indicator, like the final indicator of line 3321, is given in parentheses, since it is the amount by which the organization’s capital is reduced.
Line 3322 "revaluation of property"
This line of the Statement of Changes in Capital provides information on the decrease in the organization's equity capital as a result of the revaluation of fixed assets and intangible assets carried out at the end of the reporting year (clause 30 PBU 4/99, clause 15 PBU 6/01, clause 17 PBU 14/2007 ).
Line 3322 “revaluation of property” indicates the decrease in the credit balance in account 83 “Additional capital” as a result of the revaluation of fixed assets and intangible assets carried out at the end of the reporting year
Line 3323 "expenses related directly to the reduction of capital"
This line of the Statement of Changes in Capital provides information about a decrease in the organization’s capital in connection with the recognition of expenses that are not included in the financial result of the reporting period, but are directly attributable to a decrease in the organization’s additional capital or a decrease in its retained earnings (an increase in uncovered losses).
Line 3324 "reduction in par value of shares"
This line of the Statement of Changes in Capital provides information about a decrease in the organization's capital due to a decrease in the par value of shares (shares). For limited liability companies, it is advisable to call this line “reduction in the nominal value of shares.”
In the column "Authorized capital" of line 3324 "reduction in the par value of shares" the debit turnover for the reporting year in account 80 is indicated in correspondence with account 75 when the authorized capital is reduced by reducing the par value of shares (shares) with payments to the founders. The indicator for line 3324 is given in parentheses because it is negative
In the column "Additional capital" on line 3324 the following may be indicated:
Debit turnover of account 83 in correspondence with account 75 for the amount of payments from additional capital accrued to shareholders in connection with the reduction of the authorized capital by reducing the par value of shares;
Credit turnover of account 83 in correspondence with account 80 for the difference between the amount of reduction in the authorized capital and the amount of payments to shareholders in connection with a decrease in the par value of shares, if this difference, by decision of the meeting of shareholders, is attributed to an increase in additional capital.
In the first case, in the column “Additional capital” on line 3324, the indicator is indicated in parentheses, since it reflects a decrease in the organization’s additional capital.
In the column “Retained earnings (uncovered loss)” the credit turnover of account 84 may be indicated in correspondence with account 80 for the difference between the amount of reduction in the authorized capital and the amount of payments to shareholders in connection with a decrease in the par value of shares, if this difference, by decision of the general meeting of shareholders, is attributed to an increase retained earnings (repayment of uncovered losses) of the organization.
Line 3325 "decrease in the number of shares"
This line of the Statement of Changes in Capital provides information about a decrease in the organization’s capital due to a decrease in the number of shares (redemption of shares). For limited liability companies, it is advisable to call this line “redemption of shares”.
In the column “Authorized capital” of line 3325, the debit turnover for the reporting year in account 80 is indicated in correspondence with account 81. This indicator is given in parentheses, as it reflects a decrease in the authorized capital of the organization.
In the column “Own shares purchased from shareholders”, line 3325 reflects the total turnover in account 81, consisting of:
Debit turnover on account 81 in correspondence with account 75 (cash accounting accounts) for the amount of the organization's actual costs for repurchasing its own shares from shareholders (the actual value of shares purchased from participants);
Credit turnover on account 81 in correspondence with account 80 by the amount of the par value of redeemed shares (shares);
Debit turnover on account 81 in correspondence with account 91, subaccount 91-1, for the amount of excess of the par value of own shares (shares) redeemed in the reporting period over the actual costs of the organization for their repurchase;
Credit turnover on account 81 in correspondence with account 91, subaccount 91-2, by the amount in excess of the organization's actual costs for the repurchase of its own shares (shares) redeemed in the reporting period over their par value.
If the sum of the above debit turnovers on account 81 exceeds the sum of credit turnovers on this account, then the total turnover (the difference between debit and credit turnovers) is indicated on line 3325 in parentheses, since it represents a value that reduces the organization’s capital.
The “Total” column reflects the decrease in the capital of joint-stock companies due to a decrease in the number of shares (their repurchase from shareholders and redemption). Limited liability companies in the “Total” column in the line “reduction in the number of shares” reflect the decrease in capital due to the repurchase and redemption of shares.
Line 3326 "reorganization of a legal entity"
When preparing annual financial statements for this line of the Statement of Changes in Capital, information is provided on the decrease in equity capital during the reorganization of a legal entity in the form of separation from it or merger with another legal entity. In other forms of reorganization, a new legal entity (new legal entities) arises, and the previous legal entity (former legal entities) ceases to exist.
Reorganization of an organization in the form of merger or spin-off can have an impact on all components of the organization’s equity capital. And if this influence leads to a decrease in the organization’s capital, then the amount of changes in capital items should be reflected in line 3326 “reorganization of a legal entity” of the group of articles “Reduction of capital”.
Line 3327 "dividends"
This line of the Statement of Changes in Capital provides information on the amounts of profit distributed in the reporting year in favor of the founders (participants, shareholders, property owners) of the organization.
In the column “Retained earnings (uncovered loss)”, line 3327 “dividends”, the debit turnover on account 84 is indicated in correspondence with accounts 75, sub-account 75-2, and 70 (analytical account for accounting for calculations of dividend payments to employees).
In the column "Reserve capital" the debit turnover on account 82 is indicated in similar correspondence (when accruing dividends on preferred shares at the expense of a previously created special fund).
The amounts of distributed income are indicated on line 3327 of the Statement of Changes in Capital in parentheses.
The indicator in the final column is determined as the sum of the indicators in the columns “Reserve capital” and “Retained earnings (uncovered loss)” in line 3327.
Line 3330 "Change in additional capital"
This line is not included in either the group of items “Increase in capital” or the group of items “Decrease in capital”. It reflects the change in the organization’s additional capital, which is accompanied by a corresponding (but opposite in sign) change in other components of capital and does not lead to a change in the amount of capital as a whole.
In the column "Additional capital" on line 3330 "Change in additional capital" the debit turnover on account 83 (analytical account for accounting for amounts of additional valuation of non-current assets) is reflected in correspondence with account 84, as well as debit turnover for account 83 (except for the analytical account for accounting for amounts of additional valuation of non-current assets assets) in correspondence with account 84 in terms of amounts of additional capital aimed at covering the organization’s loss. The indicated amounts reflect the decrease in additional capital and are given in parentheses.
In the column "Reserve capital" on line 3330 "Change in additional capital" the credit turnover on account 82 is reflected in correspondence with account 83. The indicator in this line reflects the increase in the organization's reserve capital and is given without parentheses.
In the column "Retained earnings (uncovered loss)" on line 3330 "Change in additional capital" the credit turnover on account 84 is reflected in correspondence with account 83 (analytical account for accounting for amounts of additional valuation of non-current assets), as well as credit turnover on account 84 in correspondence with the account 83 (except for the analytical account for accounting for amounts of additional valuation of non-current assets) in terms of amounts of additional capital aimed at covering the organization’s loss.
In the “Total” column of line 3330, an X is indicated, since this line reflects a change in additional capital that does not lead to a change in capital as a whole.
Line 3340 "Change in reserve capital"
The specified line is not included in either the group of items “Increase in capital” or the group of items “Decrease in capital”. Consequently, this line reflects the change in the organization’s reserve capital due to other components of capital, i.e. not leading to a change in the amount of capital as a whole.
This line of the Statement of Changes in Capital provides information on the amount of the organization's equity capital as of December 31 of the reporting year.
The corresponding columns of line 3300 indicate the balance of accounts 80 “Authorized capital”, 81 “Own shares purchased from shareholders”, 82 “Reserve capital”, 83 “Additional capital” and 84 “Retained earnings (uncovered loss)” as of 31 December of the reporting year. The values for the specified accounting accounts as of December 31 of the reporting year must coincide with the calculated indicators obtained on the basis of the data in section. 1 Statement of changes in capital.
The indicator in the “Total” column of line 3300 is determined by summing the indicators for this line.
Adjustments due to changes in accounting policies and correction of errors (Section 2 of the Statement of Changes in Equity)
Section 2 of the Statement of Changes in Capital is intended to determine the indicators of lines 3100 “The amount of capital as of December 31 of the year preceding the previous year,” 3200 “The amount of capital as of December 31 of the previous year,” as well as those lines of section. 1 “Movement of capital”, which reflects changes in capital items for the previous year. These indicators are determined by adjusting the relevant data in the Statement of Changes in Capital for the previous year. Therefore, Sec. 2 “Adjustments due to changes in accounting policies and correction of errors” should be completed before completing section. 1 "Movement of capital".
Form sec. 1 does not contain a line to reflect changes in the organization’s accounting policies, which meets the requirement for retrospective reflection in the reporting of the consequences of changes in accounting policies (clause 15 of PBU 1/2008). To fulfill this requirement, section 1 is included in the Statement of Changes in Capital form. 2 "Adjustments due to changes in accounting policies and correction of errors." As the title of the section suggests, in addition to adjustments caused by changes in the organization’s accounting policies, it also reflects adjustments to comparative indicators associated with the correction of significant errors of previous years identified after the approval of last year’s financial statements (clause 2, clause 9 of PBU 22/2010) .
3.3.2.1. Line 3400 "Capital - total before adjustments"
Line 3400 indicates data without taking into account adjustments due to changes in accounting policies in the reporting year and correction of significant errors of previous years in the reporting year, namely:
Line 3410 "Adjustments due to changes in accounting policies"
This line shows the amounts of adjustments to the following indicators:
Net profit (loss) of the previous year;
Change in capital for the previous year due to factors other than net profit (loss);
These adjustments are due to changes in the organization's accounting policy in the reporting year.
Line 3420 "Adjustment due to error correction"
Significant errors of the previous reporting year, identified after the approval of the financial statements for this year, are corrected by entries in the corresponding accounting accounts in the current reporting period (clause 1, clause 9 of PBU 22/2010). In this case, the corresponding account in the records is account 84 “Retained earnings (uncovered loss)”.
If an organization, using records from 2012, corrected significant errors in 2011 or previous years that were identified after the approval of the financial statements for 2011, then it recalculates the indicators of retained earnings (uncovered loss) starting from that previous reporting period presented in the financial statements for 2012 ., in which a corresponding error was made (retrospective recalculation). The adjustment to comparative figures is made as if the error from the previous reporting period had never occurred.
Line 3500 "Capital - total after adjustments"
Line 3500 provides data taking into account adjustments made in connection with changes in accounting policies in the reporting year and correction of significant errors of previous years in the reporting year, namely:
Net profit (loss) of the previous year;
Change in capital for the previous year due to factors other than net profit (loss);
The indicators of line 3500 are obtained by summing the indicators of lines 3400, 3410 and 3420 in the corresponding column:
Line 3401 "Retained earnings (uncovered loss) before adjustments"
Lines 3401 “Retained earnings (uncovered loss) before adjustments” and 3402 “Other capital items for which adjustments were made, before adjustments” are a transcript of line 3400 “Total capital before adjustments”.
Line 3401 indicates data on retained earnings (uncovered loss) without taking into account adjustments associated with changes in accounting policies in the reporting year and correction of significant errors of previous years in the reporting year, namely:
When filling out this line, the indicators in the Statement of Changes in Equity for the previous year are used.
Line 3411 "Adjustments due to changes in accounting policies"
Lines 3411 and 3412, referred to as “Adjustments due to changes in accounting policies,” are a breakdown of the indicators in line 3410 by capital items adjusted due to changes in accounting policies in the reporting year. In particular, line 3411 indicates data on adjustments to retained earnings (uncovered losses) related to changes in accounting policies in the reporting year. The columns of this line reflect:
Line 3421 "Adjustment due to error correction"
Lines 3421 and 3422, entitled “Adjustments due to the correction of errors,” are a decoding of the indicators of the same line 3420 in the context of capital items adjusted in connection with the correction in the reporting year of significant errors of previous years identified after the approval of the financial statements. In particular, line 3421 reflects data on adjustments to indicators of retained earnings (uncovered losses) associated with the correction of significant errors of previous years in the reporting year. The columns of this line indicate:
Adjustment of retained earnings (uncovered loss) as of December 31 of the year preceding the previous one;
Adjustment of changes in retained earnings (uncovered loss) due to the net profit (loss) of the previous year;
Adjustment of changes in retained earnings (uncovered loss) for the previous year due to factors other than net profit (loss);
Adjustment of retained earnings (uncovered loss) as of December 31 of the previous year.
Line 3501 "Retained earnings (uncovered loss) after adjustments"
Lines 3501 “Retained earnings (uncovered loss) after adjustments” and 3502 “Other capital items for which adjustments were made, after adjustments” are a transcript of line 3500 “Total capital after adjustments”.
Line 3501 indicates data on retained earnings (uncovered loss), taking into account adjustments associated with changes in accounting policies in the reporting year and correction of significant errors of previous years in the reporting year, namely:
The amount of retained earnings (uncovered loss) as of December 31 of the year preceding the previous one;
Change in retained earnings (uncovered loss) due to the net profit (loss) of the previous year;
Change in retained earnings (uncovered loss) for the previous year due to factors other than net profit (loss);
The indicators of line 3501 are obtained by summing the indicators of lines 3401, 3411 and 3421 in the corresponding column:
Adjustments to other capital items (except retained earnings (uncovered loss)). Lines 3402 - 3502
If changes in accounting policies that took place in the reporting year or correction of significant errors from previous years affected other capital items (in addition to retained earnings (uncovered loss)), for each of these capital items the organization provides lines similar to lines 3402 - 3502. In these lines In the manner discussed above in relation to retained earnings (uncovered losses), adjustments to indicators are reflected:
Changes in this capital item for the previous year due to the net profit (loss) of this year;
Changes in this capital item for the previous year due to other factors;
Net assets (Section 3 of the Statement of Changes in Equity)
This section on line 3600 “Net assets” provides information on the amount of the organization’s net assets as of December 31 of the reporting year, as of December 31 of the previous year and as of December 31 of the year preceding the previous one.
Joint-stock companies calculate the value of net assets in accordance with the Procedure for assessing the value of net assets of joint-stock companies, approved by Order of the Ministry of Finance of Russia N 10n, FCSM of Russia N 03-6/pz.
The value of an organization's net assets is understood as a value determined by subtracting from the amount of assets accepted for calculation the amount of liabilities accepted for calculation (clause 1 of the Procedure).
Line 3600 of the Statement of Changes in Capital = Assets accepted for calculation - Liabilities accepted for calculation
The assets accepted for calculation fully include non-current assets reflected in section. I of the Balance Sheet, as well as current assets reflected in Section. II Balance sheet, with the exception of receivables of the founders (participants, shareholders, property owners) for contributions to the authorized capital (fund) and own shares (shares) purchased from shareholders (participants) for the purpose of resale, if the organization decided to show them in the reporting as part of current assets.
The liabilities accepted for calculation include long-term and short-term liabilities reflected in section. IV and V Balance Sheet.
If the indicator obtained as a result of the calculation is negative, then it is indicated on line 3600 in parentheses.
Cash flow statement (form 0710004)
According to Art. 13 clause 1 of Federal Law No. 129, which regulates accounting, all organizations must prepare reports based on analytical and synthetic accounting information. Order of the Ministry of Finance No. 66n established new rules that are mandatory for execution. Next, we will consider how to fill out a statement of changes in capital.
General information
Before telling you how to fill out a statement of changes in capital, you should clarify a number of important points provided for by law. In particular, you need to pay attention to the fact that, according to Art. 4 clause 3 of the above Federal Law No. 129, enterprises that have switched to the simplified tax system are exempt from the obligation to maintain accounting. At the same time, companies under the simplified system must account for intangible assets and fixed assets in accordance with regulatory requirements. The statement of changes in capital (an example of completion will be presented below) must be submitted within 90 days.
Features of information disclosure
2. Increasing the volume of funds, including through:
- property revaluation;
- reorganization of a legal entity (accession, merger);
- increase in property;
- profit, which, according to accounting and reporting rules, is directly attributable to the increase in assets.
3. Reduction of funds, including when:
- reorganization of a legal entity (separation, division);
- reducing the number of shares;
- expenses that are directly related to this item;
- reduction in the par 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 item indicators. At the same time, PBU 4/99 (clause 11) stipulates that the values of individual assets, income, liabilities, expenses and results of business operations must be presented separately if they are recognized as significant and if without their publication interested users will not be able to make an assessment the financial status of the company or the results of its activities. They can also be presented in the balance sheet or statement of losses and profits in a total amount with comments, if each of the above indicators separately is not 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 current regulations, according to Art. 13 clause 6 of Federal Law No. 129, the preparation, as well as subsequent storage and provision of documentation is carried out on paper. If appropriate technical means are available, with the consent of interested parties, processing, compilation and transmission 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 was drawn up in accordance with forms certified by Order of the Ministry of Finance No. 66n. By regulations that explain how to fill out a statement of changes in capital, Form 3 is recognized as the only one acceptable for entering the necessary information. The form must be drawn up clearly, without corrections or blots.
Features of entering information
There are some nuances that employees who fill out the statement of changes in capital need to know. The sample provides for entering information not only for the current period, but also for the 2 previous ones. Thus, the documentation for 2011 will also contain data for 2010 and the amount of assets as of December 31. 2009. When drawing up a report, you should remember that negative or subtracted indicators are reflected in parentheses. Amounts of assets are entered in thousands (or millions) of rubles.
How to fill out a statement of changes in equity: example
The preparation of documentation on the assets of the enterprise will be carried out on the basis of the above 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 capital, a sample The filling is divided into three sections. The document will reflect the movement of funds and adjustments due to changes in accounting policies and elimination of errors. It is mandatory to enter information on net assets for the previous two and at the end of the current period when filling out the statement of changes in capital. The sample filling, which will be presented below, was compiled for 2011 for an LLC.
Transferring funds
This section begins filling out the statement of changes in equity. The filling sample contains information for the current and previous periods. This section reflects data on the movement, increase, decrease of assets and their volume. When entering information, you must follow the rules that explain how to complete the statement of changes in equity. An example of filling out last year's documentation will be very useful for young professionals. Particular attention should be paid to the process of transferring data from last year's documentation. Some difficulties may arise for employees filling out a statement of changes in the capital of a newly created organization. However, in practice, as a rule, everything turns out to be not so problematic.
OS revaluation
For those who want to know how to fill out a statement of changes in equity, the sample discussed in the article can serve as a visual aid. When compiling the first section on the movement of funds, the indicators of the previous year are transferred to the current documentation, based on comparability. This takes into account changes in the procedure for entering the results of the revaluation of intangible assets and fixed assets in the company’s financial statements.
According to the current edition of PBU 6/01 according to clause 15, a commercial company has the opportunity no more than once a year (at the end of the cycle) to revaluate groups of similar fixed assets at replacement (current) cost. The results of the procedures performed are subject to separate reflection in the documentation. According to the previous edition of the specified PBU, the instructions of which contained the rules in accordance with which in 2010 the report on changes in capital was completed (instructions for filling out), a commercial enterprise could not more than once a year (at the beginning of the period) re-evaluate categories of homogeneous OS at replacement (current) cost. The results of these procedures are also reflected separately in the documentation. The results of the revaluation are not included in the reporting for the previous reporting cycle and are accepted when compiling balance sheet information at the beginning of the period.
Revaluation of intangible assets
According to the current edition of PBU 14/07 (clause 17), a commercial enterprise has the opportunity, no more than once a year (at the end of the cycle), to carry out procedures for the revaluation of intangible assets in accordance with the current market value. It, in turn, is determined solely based on information about the active turnover of these intangible assets. According to the previous edition of the above PBU 14, in accordance with which the report on changes in capital was completed, the instruction gave commercial enterprises the right to revaluate intangible assets no more than once a year (at the beginning of the period).
When reflecting the results of the revaluation performed in previous periods, the report for 2011 shows the amounts of depreciation (revaluation) of intangible assets and fixed assets based on 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 the following indicators:
- Line 3310 = page 3314 + 3315 + 3316.
- Own shares purchased from shareholders. Line 3310 = page 3314 + 3315 + 3316.
- Additional capital. Line 3310 = 3312 + 3313 + 3314 +.3315 + 3316.
- Uncovered loss (retained earnings). Line 3310 = 3311 + 3312 + 3313 + 3315 + 3316.
- Reserve capital. Line 3310 = line 3316.
- Total. Page 3310 = 3311 + 3312 + 3313 + 3314 + 3315 + 3316.
Including lines 3311, 3312, 3313, 3314, 3315, 3316. Net profit on line 3311 is reflected as the amount for the reporting year, increasing the amount of the enterprise's retained earnings. It should, however, be taken into account that the amount indicated in line 3311 must be equal to that given on page 2400 of the documentation on losses and profits. The net profit indicator must correspond to the amount contained in the accounting registers for the credit of accounts:
84 “Uncovered loss (retained income)” at the end of the year.
99 “Losses and profits” based on the results of the 1st quarter, 6 and 9 months.
Property revaluation
Page 3312 contains the amount for the additional valuation of intangible assets and fixed assets. It is included in the additional capital of the enterprise:
- in full, if the objects were not marked down in previous cycles;
- in the amount of excess of the revaluation amount over the markdown indicator, if the first is greater than the second.
One important point needs to be noted. The amount of revaluation of intangible assets and fixed assets in the amount of their devaluation performed in previous reporting periods and included in the financial result as other expenses is included in the total as other profit. In the accounting registers it is reflected in the credit of the “Additional capital” account (83). When revalued intangible assets and fixed assets are disposed of, amounts for their revaluation are transferred from the account. 83 to the account of the uncovered loss (retained earnings) of the company.
Income from increasing assets
Line 3313 reflects the amount of profit that is not included in the financial result of the current period. Such income, for example, may be the difference that arises when converting the value of a company’s assets represented in foreign currency and liabilities used in conducting activities outside Russia into rubles. This profit is reflected in accounting during the reporting period and is credited to additional capital.
additional information
Line 3314 indicates the amount of the increase in the capital of the enterprise that arose due to:
- issue of additional shares (shares);
- contributions to authorized assets.
Line 3315 contains the amount of increase in equity that arose due to an increase in the nominal value of shares (shares). Page 3316 (reorganization of a legal entity) indicates the amount of the increase in capital that arose as a result of the spin-off/merger.
Reduction of assets
Line 3320 displays the total values in the following columns:
- Authorized capital - line 3320 = 3324 + 3325 + 3326.
- Shares that were purchased from shareholders - line 3320 = 3324 + 3325 + 3326.
- Additional asset - line 3320 = 3322 + 3323 + 3324 + 3325.
- Reserve funds - line 3320 = line 3326.
- Uncovered loss (retained income) - line 3320 = line 3321 + 3322 + 3323 + 3324 + 3325+ 3326 + 3327.
- Total - page 3320 = 3321 + 3322 + 3323 + 3324 + 3325 + 3326 + 3327.
- Including lines 3321-3327.
Net profit on line 3321 is reflected as the amount of loss for the reporting period, which reduces the amount of retained income of the enterprise. The revaluation of property on line 3322 corresponds to the amount of depreciation of intangible assets and fixed assets. It is attributed to the company’s additional capital in an amount not exceeding the amount of the additional valuation, if previously it was made. The amount of writedown of intangible assets and fixed assets, which is greater than the specified revaluation indicator performed in previous periods and attributed to the 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 the account. 83.
Expenses to reduce assets
Line 3323 reflects the amount of costs that are not included in the financial results of the reporting period. Such an expense may be a positive difference that arises when recalculating the value of assets denominated in foreign money and liabilities used in carrying out activities abroad into rubles if it relates to other income due to the termination of the operation of an enterprise outside Russia. This value reduces additional assets in the account. 83.
Other information
In line 3324, enter the amount to reduce equity capital. It arises as a result of a decrease in shares (shares). The decrease in the number of securities is reflected on line 3325. In line 3326 the amount that appeared during the reorganization of the enterprise in the form of separation/merger is entered. Line 3327 indicates the amount associated with the distribution of net income in favor of shareholders (founders, participants).
Additional asset adjustments
Line 3330 reflects an amount that does not affect the change in the amount of capital as a whole. It is indicated as a negative and positive value in different columns of this row. When, upon disposal of revalued intangible assets and fixed assets, the amounts for their revaluation are transferred from the additional assets of the enterprise to the account for recording undistributed income (uncovered loss), then it is reflected in the report:
- in parentheses (as a negative value) in the “Additional capital” column;
- a positive indicator in the “Uncovered loss (retained income)” column.
Please note that the figure for line 3330 does not apply to the amounts for lines 3310 and 3320.
Section 2
This part of the report reflects changes in the enterprise’s own assets for previous periods, which are caused by:
- adjustments that correct errors made in previous cycles;
- changes in the accounting policy of the enterprise (to ensure comparability of indicators).
In the explanatory notes, the responsible employee should provide the reasons that led to the indicated adjustments to the amount of equity capital in previous periods.
Net assets (section 3)
This part of the report contains information about the amounts at the end of the period and for the two previous cycles. Thus, the documentation for 2011 should reflect information on net assets as of December 31, 2009, 2010 and 2011. According to Order of the Ministry of Finance No. 10n, FCSM No. 03-6/pz, in order to carry out calculations of the net asset of a joint-stock company, except for companies that perform banking and insurance operations, the value of the asset should be understood as the value that is determined by subtracting from the size of the assets of the joint-stock company accepted for calculation , the amount of their liabilities. The composition of funds for settlements includes:
1. Non-current assets. They are reflected in the first section of the balance sheet:
2. Current assets included in the second section of the balance sheet:
- Inventories.
- Accounts receivable.
- VAT on values received.
- Short-term financial investments.
- Money.
- Other working capital, except for the cost of the actual costs of repurchasing their own shares from shareholders for their subsequent sale or cancellation, as well as the debt of the founders (participants) for contributions to the authorized capital.
Liabilities that are accepted for calculation include:
- Liabilities for loans, loans and other long-term nature.
- Debt to the founders (participants) for payment of income.
- Liabilities for short-term loans and credits.
- Reserves for upcoming expenses.
- Accounts payable.
- Other
Show debit turnover in parentheses (without the minus sign) x Credit turnover of account 84 in correspondence with account 80 when reducing the authorized capital to the amount of net assets Column 3 + column 4 + column 5 + column 7. Indicate in parentheses (without the minus sign ) decrease in the number of shares 3325 Turnover on the debit of account 80 in correspondence with account 81 “Own shares (shares)” indicate in parentheses (without the minus sign) Turnover on the debit of account 81 in correspondence with accounts 83 and 84 for transactions related to a decrease in the number shares Turnover on credit or debit of account 83 for transactions related to a decrease in the number of shares. Show debit turnover in parentheses (without the minus sign) x Turnover on credit or debit of account 84 for transactions related to a decrease in the number of shares. Show debit turnover in round brackets in brackets (without the minus sign) Column 3 + Column 4 + Column 5 + Column 7.
3.3. statement of changes in equity. filling procedure
Completing section 1 of the report on changes in capital The first part includes information:
- on the movement of three types of capital of the company: additional, reserve and authorized,
- information about shares owned by the company and acquired from holders,
- as well as income (undistributed) and losses (uncovered).
If the organization has existed for a long time, then data must be entered for the previous three years, but if the company was opened recently, then only for the last reporting period. Under the code values, the reasons that contributed to the change in capital are written in the lines, and in columns 3 to 8 - its articles.
Report on changes in capital for 2016. sample filling
Accounting statements are a whole package of documents reflecting the financial activities of a company. It also includes a statement of changes in capital - this is a kind of explanatory document given to the balance sheet.
Who should prepare the report Completing the statement of changes in capital is the responsibility of all companies in the sphere of medium and large businesses. Small businesses are exempt from the need to register it, just like organizations working in the public sector, as well as in the field of insurance and lending.
FILESDownload a blank form of a report on changes in capital.xlsDownload a sample of filling out a report on changes in capital.xls When and where to submit the document The report on changes in capital is regular, and the date of its preparation is the last day (according to the calendar) in the reporting period.
Line 3300 “capital amount as of December 31 of the reporting year”
This difference is reflected in the accounting of the reporting period for which the organization’s financial statements are prepared and is subject to credit to the organization’s additional capital to account 83 “Additional capital” (clause 19 of PBU 3/2006 “Accounting for assets and liabilities, the value of which is expressed in foreign currency” ). additional issue of shares (line 3314) - indicates the amount of increase in equity capital that arose due to: additional issue of shares; additional contributions to the authorized capital. increase in the par value of shares (line 3315) - indicates the amount of increase in equity capital that arose due to an increase in the par value of shares (shares). reorganization of a legal entity (line 3316) – indicates the amount of increase in capital that arose during the reorganization of the company in the form of merger/spin-off.
Error 404
Attention
Authorized capital; Own shares purchased from shareholders; Additional capital; Reserve capital; Retained earnings (uncovered loss). The amounts reflected in line 330 must correspond to the data in the accounting registers, i.e. account balances: Kt 80 “Authorized capital”; Dt 81 “Own shares purchased from shareholders”; Kt 82 “Reserve capital”; Kt 83 “Additional capital”; Kt/Dt 84 “Retained earnings (uncovered loss)” on 31 December 2011 (reporting) year. Please note: The indicator in the “Total” column of line 3300 of the statement of changes in capital must be equal to the indicator in line 1300 “Total for Section III” of the Balance Sheet as of December 31, 2011.
(reporting year). 2.
Statement of changes in equity
Please note: The format for presenting financial statements in electronic form was approved by the Order of the Federal Tax Service of the Russian Federation dated December 19, 2011. No. ММВ-7-6/ It was developed in accordance with the forms of financial statements of organizations approved by the Order of the Ministry of Finance dated 07/02/2010.
No. 66n. In accordance with clause 5 of Article 15 of Law No. 129 of the Federal Law, financial statements can be presented to the user: by the organization directly; transmitted through its representative; sent in the form of a postal item with a list of attachments; transmitted via telecommunication channels. The user of the financial statements does not have the right to refuse in the acceptance of the financial statements and is obliged, at the request of the organization, to put a mark on the copy of the financial statements about the acceptance and the date of its submission.
The procedure for filling out the new form of the statement of changes in capital for 2011
Turnover in the debit of account 84 “Retained profit (uncovered loss)” in correspondence with asset or settlement accounts (when the founders make a decision on the distribution of profit, for example, to increase the authorized capital) indicate in parentheses (without the minus sign) Column 5 + column 7. Indicate in parentheses (without a minus sign) the decrease in the par value of shares 3324 Turnover on the debit of account 80 in correspondence with accounts 75 and 84, indicate in parentheses (without a minus sign) Turnover on the debit or credit of account 81 (for example, when repurchasing shares higher than the par value of shareholders, when the authorized capital is reduced due to a decrease in the value of shares).
In accordance with the previous edition of clause 15 of PBU 6/01, on the basis of which the report on changes in capital for 2010 was filled out, a commercial organization can no more than once a year (at the beginning of the reporting year) revaluate groups of similar fixed assets according to the current (recovery) ) cost The results of the revaluation of fixed assets carried out as of the first day of the reporting year are subject to reflection in accounting separately. The results of the revaluation are not included in the financial statements of the previous reporting year and are accepted when generating the balance sheet data at the beginning of the reporting year.
Line 3310, column 6 of the statement of changes in capital
Reduction of capital - total: (line 3320) - the total amounts reducing equity capital are indicated in the following columns: Authorized capital (line 3320 = line 3324 + line 3325 + line 3326); Own shares purchased from shareholders (line 3320 = line 3324 + line 3325 + line 3326); Additional capital (line 3320 = line 3322 + line 3323 + line 3324 + line 3325); Reserve capital (line 3320 = line 3326); Retained earnings (uncovered loss) (line 3320 = line 3321 + line for the reporting period.
Completing Section 1 “Movement of Capital” This section reflects information about the amount of capital, its movement, increase or decrease. Data is provided for the current period and the previous year. The figures in the report for the previous year are transferred from the statement of changes in equity for 2010. taking into account the comparability of indicators. In this case, it is necessary to take into account changes in the procedure for reflecting the results of revaluation of fixed assets and intangible assets in the financial statements of the organization.
Thus, in accordance with the edition of clause 15 of PBU 6/01, which has been in force since 2011, a commercial organization can revalue groups of similar fixed assets at current (replacement) cost no more than once a year (at the end of the reporting year). The results of the revaluation of fixed assets carried out at the end of the reporting year are subject to reflection in accounting separately.
In the accounting registers, the amount of additional valuation of fixed assets and intangible assets attributable to additional capital is reflected in the credit of account 83 “Additional capital”. Please note: When revalued fixed assets and intangible assets are disposed of, the amounts of their revaluation are transferred from the organization’s additional capital to the organization’s retained earnings (uncovered loss) account. income attributable directly to the increase in capital (line 3313) - indicates the amount of income not included in the financial result of the reporting period. Such income may be, for example, the difference arising from the conversion of the value of the assets and liabilities of the organization, expressed in foreign currency, used to conduct activities outside the Russian Federation, into rubles.
Column 7 contains information about the increase in profit or loss, compiled from net profit (loss), which remained after transferring taxes and creating reserve capital (based on the values in the 84th accounting account). Column 8 summarizes the data for all rows in the section in question. Next are row cells from 3220 to 3227.
- Line 3220 shows the values for the reduction of capital for all indicators of economic activity.
- Lines from 3221 to 3227 broadcast debit turnover according to accounting. accounts 80-84 (inclusive) and are filled in completely identical to the ones above.
Code values of lines 3230 and 3240 show changes in the financial parameters of two types of capital: reserve and additional.
Accounting documents include financial statements, statements of changes in equity, statements of cash flows, and other appendices.
The statement of changes in capital contains title page and further three parts. The document contains data on the last three years of the organization’s activity. Money is calculated only in rubles (thousands or millions). Information about losses is presented in brackets. Empty lines should be marked with dashes.
The company's accounting document states following:
- profit from the issue of shares and bonds;
- addition or decrease of funds due to revaluation of the company’s property;
- operations carried out with capital;
- inflow or outflow of funds after the reorganization of the company.
There are three parts to the statement of changes in equity. The three parts have their own names:
- "Capital Movements".
- “Adjustments to change accounting policies, correct errors.”
- "Net assets".
This shows everything that happened to your net worth.
A report is built from this data. According to the all-Russian classifier of management documentation, the form is assigned a code 0710003 .
Analysis
For organization analysis of its financial activities is important. It determines the condition of the organization, its viability or risk of bankruptcy. Thanks to the analysis, it is possible to draw up forecasts and financial policies of the enterprise.
To determine the conditions of the organization, you need to carry out extensive balance data calculation:
- expenses;
- profit.
From these indicators the indications of financial processes depend. If profits exceed costs, then you can plan to increase the capital of the enterprise, and if costs exceed profits, then the opposite should be done.
Discussed in more detail:
- capital and reserves;
- growth sustainability factor;
- distribution of net profit as dividends;
- net asset value.
There is a comparison with the previous year: calculation of equity capital and its fluctuations. Yet, despite the importance of the analysis, it does not provide complete information about the organization, being a supplement to the main reporting.
Instructions for filling
Based on the results of the year, a report on changes in capital is completed in Form No. 3. The first thing you need to do is fill out the title section. Here you need to enter basic information about the organization:
- the year for which the results are summed up;
- Date of preparation;
- information about the legal entity: name, TIN;
- OKPO;
- type of enterprise, OKVED code;
- OKOPF code;
- OKFS code.
Before filling all changes are detected current year capital:
- repurchased shares;
- retained earnings;
- undistributed losses;
- change in share price.
To the first part "Movement of capital" includes several indicators:
- statutory funds;
- securities purchased from shareholders;
- auxiliary capital;
- idle capital;
- undivided profit (uncovered loss).
In line "Authorized capital" shows all information about changes in capital for the current and previous year. An increase in the authorized capital can be observed in the credit turnover of account 80, and a decrease in the debit turnover.
The documents indicate a fixed amount of authorized capital. If there are changes in the constituent documents, then there will also be changes in the authorized capital.
Is there some more a few reasons, due to which the value of this capital changes:
- creation of additional shares;
- increase in the designated share price;
- reduction in the designated share price;
- decrease in net assets at the end of subsequent and previous years;
- increasing or decreasing the authorized capital by decision of the company's participants;
- additional contribution of a newly-minted participant;
- participant departure.
All changes are made to the report.
Documents for download (free)
- Statement of changes in equity
Line "Extra capital" indicates balances and turnover (account 83). Debit turnover reflects a decrease in additional capital, and credit turnover reflects an increase.
Reasons for increasing and decreasing speed:
- revaluation results;
- results of transactions with shares;
- depreciation deductions;
- funds used to increase the authorized capital;
- funds transferred to the founders of the organization.
The totals for the two previous years are indicated.
In the final line, enter the summarized data obtained by subtracting the amounts in brackets and adding the amounts without brackets.
Line "Reserve capital" includes a reserve fund and the same funds. They are created in order to distribute the profits received.
Line "Retained earnings" shows all the factors that influenced retained earnings. Here's what we mean:
- net profit and loss;
- reorganization;
- shareholders' profits;
- income and expense.
"Result"- the line is filled in after entering the data in the first part. In the final line, enter the summarized data obtained by subtracting the amounts in brackets and adding the amounts without brackets.
Each line has its own data.
IN line 3100 you need to enter indicators for 1 year (the report is for the three previous years). Next year - line 3200.
Now you need to provide data about the current reporting year. Increases and decreases in funds are determined on separate lines.
Line 3210 shows an increase in funds in all areas (authorized capital, own shares, reserve and additional capital, other funds). If the company did not receive a net profit, the capital indicators did not change, then the lines remain blank.
Lines 3311-3316 are a clarification of the amounts specified in line 3210. Fields marked with an “x” cannot be filled in.
All reductions in the current year amounts are entered into line 3320, placed in brackets.
Lines 3321-3327 clarify data on amounts lines 3320.
The amount of each capital is individually displayed in line 3300.
The second part (correction of information) shows all changes in the period for which the report is being maintained. Here errors are corrected, or data on changes in the accounting policy of the enterprise are entered.
The initial capital amount is contributed to line 3400(before changes are made).
Changed amounts and the reason for this fits into lines 3410-3420. Line 3500 displays the capital amount after corrections.
All actions performed in this part require explanation.
The third part (net assets) displays net asset indicators at the end of the year (December 31), the data is presented in table form.
Who delivers and when?
Organizations of medium and large businesses must submit this report. This is not required from small enterprises, budgetary, insurance and creditor organizations.
The report must be submitted annually. It is made up 31th of December chief accountants or professional department staff. Local territorial authorities accept the report no later than 90 days after the start of the new year. According to Order of the Ministry of Finance of Russia No. 66n, the document can be transferred three ways:
- personally;
- by mail (with notification and inventory);
- via the Internet.
The day of actual sending is the date of presentation of the document. If the document is sent on weekends, then the date of its presentation is the day following the non-working day.
If the tax authority finds an error in the report, then it is considered void. Organizations that have not submitted a report or violated the deadline for submitting a document are subject to penalties for each form. It is impossible to cancel fines with the help of the court, since the tax authority has the right to impose fines.
Structure of changes
Funds that have changed the capital status are shown in the annual report in three parts.
Ministry of Finance of the Russian Federation may change some requirements for organizations to have a clear understanding of their activities. The official sample shows how and what needs to be filled out.
The document is provided in table form. The first part explains the capital structure of the organization, the second part shows all changes in capital, and the third reveals the amount of net capital at the beginning and end of the year.
The Ministry of Finance obliges to indicate complete information on all parts, expressing everything in monetary terms. If errors are found, you need to create an additional report that will display the correct information.
Order No. AC-7-6/710@ (decreed by the Federal Tax Service of Russia) states that a simplified electronic reporting format has been adopted.
If an organization makes any changes in the format of a simplified form for changes in capital, the tax service refuses to accept such a document.
Despite this, according to Order No. 66, paragraph 6 states that enterprises that can use simplified reporting methods (this also includes simplified financial reporting) can submit general report.
Order No. AC-6-7/711@ reflects the generally established type of presentation of financial statements electronic.
Based on this order, organizations can independently determine what additional information to include in the report (the indicators to be entered are not mandatory to fill out); all required information must be indicated in a simplified form.
An explanation of the balance sheet and statement of changes in equity is presented in this video.