Law 66 n on the forms of financial statements. Ministry of Finance of the Russian Federation

Panel houses 14.11.2020

MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

(MINISTRY OF FINANCE OF RUSSIA)

ORDER

from 20.07.2010 66n

Moscow

About Forms financial statements organizations

(as amended by Orders of the Ministry of Finance of Russia No. 124n dated 05.10.2011 dated 08.17.2012 No. 113n, dated 04.12.2012 No. 154n dated 04.06.2015 No. 57n)

In order to improve legal regulation in the field of accounting and accounting reports of organizations (with the exception of credit institutions, state (municipal) institutions) and in accordance with the Regulations on the Ministry of Finance Russian Federation, approved by Decree of the Government of the Russian Federation of June 30, 2004 No. 329 (Collected Legislation of the Russian Federation, 2004, No. 31, Art. 3258: No. 49. Art. 4908: 2005, No. 23, Art. 2270; No. 52, Art. 5755, 2006, No. 32, item 3569, No. 47, item 4900, 2007, No. 23, item 2801, No. 45, item 5491, 2008, No. 5, item 411, No. 46, item 5337; 2009, No. 3, item 378; No. 6, item 738; No. 8. item 973; No. 11. item 1312; No. 26, item 3212; No. 31, item 3954; 2010, No. 5, sg 531; No. 9, item 967; No. 11, item 1224). I order:

a) the form of the statement of changes in equity;

b) traffic report form Money:

c) the form of the report on the intended use of funds.

(As amended by the order of the Ministry of Finance of Russia dated April 6, 2015 No. 57n)

a) are drawn up in tabular and (or) text form;

5. Establish that in the financial statements submitted to the state statistics bodies and other executive authorities, after the 1st column “Name of the indicator”, the column “Code” is given. In the 1st column "Code" are indicated

(As amended by the order of the Ministry of Finance of Russia dated April 6, 2015 No. 57n)

a) the balance sheet, the report on financial results, the report on the intended use of funds include indicators only for groups of articles (without detailing the indicators for articles);

(As amended by the order of the Ministry of Finance of Russia dated April 6, 2015 No. 57n)

b) appendices to the balance sheet, income statement, report on the intended use of funds contain only the most important information, without knowledge of which it is impossible to assess the financial position of the organization or the financial results of its activities.

(As amended by the order of the Ministry of Finance of Russia dated April 6, 2015 No. 57n)

6.1. Approve simplified forms of the balance sheet of the report on financial results, report on the intended use of funds for organizations that are entitled to use simplified accounting methods, including simplified accounting (financial) statements, in accordance with Appendix No. 5 to this order.

6.2. Lost force - order of the Ministry of Finance of Russia dated 04/06/2015 No. 57n.

A. L. Kudrin

Vice-chairman
Government of the Russian Federation -
Minister of Finance of the Russian Federation

Applications to the Order:

Application #1:

Appendix #2:

Appendix #3:

Application No. 4:

Application No. 5:

MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

(MINISTRY OF FINANCE OF RUSSIA)

from 20.07.2010 66n

On the forms of financial statements of organizations (as amended by orders of the Ministry of Finance of Russia dated 05.10.2011 No. 124n. dated 08.17.2012 No. 113n, dated 04.12.2012 No. 154n dated 04.06.2015 No. 57n)

In order to improve legal regulation in the field of accounting and financial statements of organizations (with the exception of credit institutions, state (municipal) institutions) and in accordance with the Regulations on the Ministry of Finance of the Russian Federation, approved by the Decree of the Government of the Russian Federation of June 30, 2004 No. 329 (Sobranie Zakonodatelstva Rossiyskoy Federatsii, 2004, No. 31, Art. 3258: No. 49. Art. 4908: 2005, No. 23, Art. 2270; No. 52, Art. 5755; 2006, No. 32. Art. 3569; No. 47, item 4900; 2007. No. 23, item 2801; No. 45, item 5491; 2008. No. 5, item 411; No. 46, item 5337; 2009, No. 3, item 378; No. 6 , item 738; No. 8. item 973; No. 11. item 1312; No. 26, item 3212; No. 31, item 3954; 2010, No. 5, item 531; No. 9, item 967; No. 11, article 1224). I order:

1. Approve the forms of the balance sheet and the income statement in accordance with Appendix No. 1 to this Order.

(As amended by the order of the Ministry of Finance of Russia dated April 6, 2015 No. 57n)

2. Approve the following forms of annexes to the balance sheet and income statement in accordance with Appendix No. 2 to this order:

(As amended by the order of the Ministry of Finance of Russia dated April 6, 2015 No. 57n)

a) the form of the statement of changes in equity;

b) the form of the cash flow statement:

c) the form of the report on the intended use of funds.

(As amended by the orders of the Ministry of Finance of Russia dated 04.12.2012 No. 154n, sh 06.04.2015 No. 57n)

3. Establish that organizations independently determine the detailing of indicators for the articles of the reports provided for in paragraphs I and 2 of this order.

4. Establish that other appendices to the balance sheet and income statement (hereinafter - explanations):

(As amended by the order of the Ministry of Finance of Russia dated April 6, 2015 No. 57n)

a) are drawn up in tabular and (or) text form;

The paragraph has become invalid - the order of the Ministry of Finance of Russia dated December 4, 2012 No. 154n.

5. Establish that in the financial statements submitted to the state statistics bodies and other executive authorities, after 1 rafm "Name of the indicator" is given in the column "Code". AT 1 column "Code" are indicated

cola indicators in accordance with Appendix No. 4 to this order.

If the financial statements certain categories organizations that have the right to apply simplified accounting methods, including simplified accounting (financial) reporting, consolidated indicators are included that include several indicators (without their details), the line code is indicated for the indicator that has the highest specific gravity as part of the aggregated index.

(The paragraph was introduced by order of the Ministry of Finance of Russia dated 17.08.2012 No. 113n, as amended by orders of the Ministry of Finance of Russia dated 04.12.2012 No. 154n dated 06.04.2015 No. 57n)

6. Establish that organizations that have the right to apply simplified accounting methods, including simplified accounting (financial) statements, form accounting statements using the following simplified system:

(As amended by the order of the Ministry of Finance of Russia dated April 6, 2015 No. 57n)

a) the balance sheet, the report on financial results, the report on the intended use of funds include indicators only for groups of articles (without detailing the indicators for articles);

(As amended by the order of the Ministry of Finance of Russia dated April 6, 2015 No. 57n)

b) appendices to the balance sheet, income statement, report on the intended use of funds contain only the most important information, without knowing which it is impossible to assess the financial position of the organization or the financial results of its activities.

(As amended by the order of the Ministry of Finance of Russia dated April 6, 2015 No. 57n)

Organizations that have the right to apply simplified methods of accounting, including simplified accounting (financial) statements, may form the submitted accounting statements in accordance with paragraphs 1-4 of this order.

(As amended by the order of the Ministry of Finance of Russia dated April 6, 2015 No. 57n)

(Clause 6.1 was introduced by Order No. 113n of the Russian Ministry of Finance dated August 17, 2012, as amended by Order No. 57n of the Russian Ministry of Finance dated April 6, 2015)

6.2. Lost force - order of the Ministry of Finance of Russia dated 04/06/2015 No. 57n.

7. Establish that this order comes into force starting with the annual financial statements for 2011.

Deputy Prime Minister of the Russian Federation - Minister of Finance of the Russian Federation

the Russian Federation

ORDER of the Ministry of Finance of the Russian Federation of 02.07.2010 N 66n "ON THE FORMS OF ACCOUNTING REPORTING OF ORGANIZATIONS"

In order to improve legal regulation in the field of accounting and financial statements of organizations (with the exception of credit institutions, state (municipal) institutions) and in accordance with the Regulations on the Ministry of Finance of the Russian Federation, approved by Decree of the Government of the Russian Federation dated June 30, 2004 N 329 (Sobranie Zakonodatelstva Rossiyskoy Federatsii, 2004, N 31, Art. 3258; N 49, Art. 4908; 2005, N 23, Art. 2270; N 52, Art. 5755; 2006, N 32, Art. 3569; N 47 , item 4900; 2007, N 23, item 2801; N 45, item 5491; 2008, N 5, item 411; N 46, item 5337; 2009, N 3, item 378; N 6, item 738; N 8, item 973; N 11, item 1312; N 26, item 3212; N 31, item 3954; 2010, N 5, item 531; N 9, item 967; N 11, 1224), I order:

1. Approve the forms of the balance sheet and income statement in accordance with Appendix No. 1 to this Order.

2. Approve the following forms of annexes to the balance sheet and income statement in accordance with Appendix No. 2 to this Order:

a) the form of the statement of changes in equity;

b) the form of the cash flow statement;

c) the form of a report on the intended use of the funds received, included in the financial statements of public organizations (associations) that do not carry out entrepreneurial activity and not having turnovers for the sale of goods (works, services) except for the retired property.

3. Establish that organizations independently determine the detailing of indicators for the articles of the reports provided for in paragraphs 1 and 2 of this Order.

4. Establish that other appendices to the balance sheet and income statement (hereinafter referred to as explanations):

a) are drawn up in tabular and (or) text form;

Recommend to non-profit organizations, with the exception of public organizations (associations) that do not carry out entrepreneurial activities and do not have turnovers for the sale of goods (works, services, except for the retired property), to use the form of a report on the intended use of the funds received when generating appropriate explanations.

5. Establish that in the financial statements submitted to state statistics bodies and other executive authorities, after the column "Name of the indicator" the column "Code" is given. The column "Code" indicates the codes of indicators in accordance with Appendix No. 4 to this Order.

6. Establish that organizations - small businesses form financial statements according to the following simplified system:

a) the balance sheet and income statement include indicators only for groups of articles (without detailing indicators for articles);

b) in the appendices to the balance sheet and income statement, only the most important information is given, without knowledge of which it is impossible to assess the financial position of the organization or the financial results of its activities.

Organizations - small businesses have the right to form the submitted financial statements in accordance with paragraphs 1 - 4 of this Order.

Appendix N 2. Forms of the statement of changes in equity and cash flow statement Appendix 2.1. Form of a report on the intended use of funds Appendix N 3. Example of registration of explanations to the balance sheet and income statement Appendix N 4. Line codes in the forms of financial statements indicated in the annual financial statements of an organization submitted to state statistics bodies and other executive authorities Appendix No. 5. Simplified forms of the balance sheet, statement of financial results, report on the intended use of funds Appendix No. 6. Forms of the balance sheet and report on the intended use of funds of socially oriented non-profit organizations

With changes and additions from:

October 5, 2011, August 17, December 4, 2012, April 6, 2015, March 6, 2018, April 19, 2019

In order to improve legal regulation in the field of accounting and financial reporting of organizations (with the exception of credit institutions and public sector organizations) and in accordance with the Regulations on the Ministry of Finance of the Russian Federation, approved by Decree of the Government of the Russian Federation of June 30, 2004 N 329 ( Collection of Legislation of the Russian Federation, 2004, N 31, item 3258; N 49, item 4908; 2005, N 23, item 2270; N 52, item 5755; 2006, N 32, item 3569; N 47, item 4900; 2007, N 23, item 2801; N 45, item 5491; 2008, N 5, item 411; N 46, item 5337; 2009, N 3, item 378; N 6, item 738 ; N 8, item 973; N 11, item 1312; N 26, item 3212; N 31, item 3954; 2010, N 5, item 531; N 9, item 967; N 11, item 1224), I order:

2. Approve the following forms of annexes to the balance sheet and income statement in accordance with Appendix No. 2 to this order:

Information about changes:

The Order was supplemented by paragraph 2.1 from May 27, 2018 - Order

2.1. Approve the form of the report on the intended use of funds in accordance with Appendix N 2.1 to this order.

4. Establish that other appendices to the balance sheet, income statement, report on the intended use of funds (hereinafter - explanations):

a) are drawn up in tabular and (or) text form;

Information about changes:

The order was supplemented by clause 4.1 from June 1, 2019 - Order of the Ministry of Finance of Russia dated April 19, 2019 N 61n

4.1. Establish that the indication of codes in the code zone of the heading of each component of the financial statements provided for in paragraphs 1 and 2.1 of this order is carried out in accordance with the all-Russian classifiers of technical, economic and social information in the socio-economic area. The code and name of the position (data) is given by the organization in accordance with the all-Russian classifier indicated on the line.

If the financial statements of certain categories of organizations that are entitled to apply simplified accounting methods, including simplified accounting (financial) statements, include consolidated indicators that include several indicators (without their details), the line code is indicated by the indicator that has the largest share as part of the aggregated index.

a) the balance sheet, the report on financial results, the report on the intended use of funds include indicators only for groups of articles (without detailing the indicators for articles);

Organizations that have the right to apply simplified methods of accounting, including simplified accounting (financial) reporting, may form the submitted financial statements in accordance with paragraphs 1-4 of this order.

6.1. Approve simplified forms of the balance sheet, income statement, report on the intended use of funds for organizations that are entitled to apply simplified accounting methods, including simplified accounting (financial) statements, in accordance with Appendix No. 5 to this order.

7. Establish that this order comes into force starting with the annual financial statements for 2011.

Information about changes:

The order was supplemented by paragraph 8 from May 27, 2018 - Order of the Ministry of Finance of Russia dated March 6, 2018 N 41Н

8. When compiling financial statements, organizations use the forms of financial statements approved by this order, unless other forms are established by federal or industry accounting standards.

Registration N 18023

New forms of documents included in the accounting records of legal entities (except for credit institutions and state (municipal) institutions) have been approved.

These are the balance sheet, profit and loss statements, changes in capital, cash flows, and their intended use. The last of the reports is compiled by public organizations (associations) that are not engaged in entrepreneurship and have no sales of goods (works, services) except for retired property.

Previously, in the balance sheet data were given at the beginning and at the end of the reporting period. Now information is reflected on the reporting date of the specified period and on December 31 of both the previous year and the one that precedes it.

Construction in progress is excluded from non-current assets. At the same time, they include the results of research and development. Section III of the balance sheet (capital and reserves) also reflects the revaluation of non-current assets. A new indicator in Section IV (long-term liabilities) is reserves for contingent liabilities. The certificate of the presence of valuables accounted for on off-balance accounts has been excluded. Many indicators are no longer detailed (stocks, receivables and accounts payable, Reserve capital).

The profit and loss statement also indicates for reference the results from the revaluation of non-current assets, from other operations that are not included in net profit (loss); overall financial result. A breakdown of individual profits and losses is not provided.

Small business entities form accounting records according to a simplified system.

The order comes into force starting with the annual accounting for 2011.

Registration N 18023

This order comes into force starting with the annual financial statements for 2011.

The Ministry of Finance of Russia approved new forms of the balance sheet, income statement, as well as forms of annexes to them:

Statement of changes in equity;
- cash flow statement;
- report on the intended use of the funds received.

In the financial statements submitted to the state statistics bodies, one more column "Code" is added to these reporting forms, where the corresponding codes of indicators are indicated (the list of codes is contained in Appendix 4).

For small businesses, a simplified reporting procedure is provided.

MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

ON FORMS OF ACCOUNTING REPORTING OF ORGANIZATIONS

In order to improve legal regulation in the field of accounting and financial statements of organizations (with the exception of credit institutions, state (municipal) institutions) and in accordance with the Regulations on the Ministry of Finance of the Russian Federation, approved by Decree of the Government of the Russian Federation dated June 30, 2004 N 329 (Sobranie Zakonodatelstva Rossiyskoy Federatsii, 2004, N 31, Art. 3258; N 49, Art. 4908; 2005, N 23, Art. 2270; N 52, Art. 5755; 2006, N 32, Art. 3569; N 47 , item 4900; 2007, N 23, item 2801; N 45, item 5491; 2008, N 5, item 411; N 46, item 5337; 2009, N 3, item 378; N 6, item 738; N 8, item 973; N 11, item 1312; N 26, item 3212; N 31, item 3954; 2010, N 5, item 531; N 9, item 967; N 11, 1224), I order:

1. Approve the forms of the balance sheet and income statement in accordance with Appendix No. 1 to this Order.

2. Approve the following forms of annexes to the balance sheet and income statement in accordance with Appendix No. 2 to this Order:

a) the form of the statement of changes in equity;

b) the form of the cash flow statement;

c) the form of a report on the intended use of the funds received, included in the financial statements of public organizations (associations) that do not carry out entrepreneurial activities and do not have sales of goods (works, services) except for the retired property.

3. Establish that organizations independently determine the detailing of indicators for the articles of the reports provided for in paragraphs 1 and 2 of this Order.

4. Establish that other appendices to the balance sheet and income statement (hereinafter referred to as explanations):

a) are drawn up in tabular and (or) text form;

5. Establish that in the financial statements submitted to state statistics bodies and other executive authorities, after the column "Name of the indicator", the column "Code" is given. The column "Code" indicates the codes of indicators in accordance with Appendix No. 4 to this Order.

6. Establish that organizations - small businesses form financial statements according to the following simplified system:

a) the balance sheet and income statement include indicators only for groups of articles (without detailing indicators for articles);

Organizations - small businesses have the right to form the submitted financial statements in accordance with paragraphs 1 - 4 of this Order.

7. Establish that this Order comes into force starting with the annual financial statements for 2011.

Deputy

Prime Minister

Russian Federation -

Minister of Finance

Russian Federation

A.L. KUDRIN

In order to improve legal regulation in the field of accounting and financial statements of organizations (with the exception of credit institutions, state (municipal) institutions) and in accordance with the Regulations on the Ministry of Finance of the Russian Federation, approved by Decree of the Government of the Russian Federation dated June 30, 2004 N 329 (Sobranie Zakonodatelstva Rossiyskoy Federatsii, 2004, N 31, Art. 3258; N 49, Art. 4908; 2005, N 23, Art. 2270; N 52, Art. 5755; 2006, N 32, Art. 3569; N 47 , item 4900; 2007, N 23, item 2801; N 45, item 5491; 2008, N 5, item 411; N 46, item 5337; 2009, N 3, item 378; N 6, item 738; N 8, item 973; N 11, item 1312; N 26, item 3212; N 31, item 3954; 2010, N 5, item 531; N 9, item 967; N 11, 1224), I order:

1. Approve forms balance sheet and report on profits and losses in accordance with Appendix No. 1 to this order.

2. Approve the following forms of annexes to the balance sheet and income statement in accordance with Annex No. 2 to this order:

a) form statement of changes in equity;

b) form cash flow statement;

in) form a report on the intended use of the funds received, included in the financial statements of public organizations (associations) that do not carry out entrepreneurial activities and do not have sales of goods (works, services) except for the retired property.

3. Establish that organizations independently determine the detailing of indicators for the articles of the reports provided for paragraphs 1 and 2 of this order.

4. Establish that other appendices to the balance sheet and income statement (hereinafter referred to as explanations):

a) are drawn up in tabular and (or) text form;

5. Establish that in the financial statements submitted to state statistics bodies and other executive authorities, after the column "Name of the indicator" the column "Code" is given. In the column "Code" the codes of indicators are indicated according to Annex No. 4 to this order.

6. Establish that organizations - small businesses form financial statements according to the following simplified system:

a) the balance sheet and income statement include indicators only for groups of articles (without detailing indicators for articles);

Organizations - small businesses have the right to form the submitted financial statements in accordance with points 1 - 4 of this order.

7. Establish that this order comes into force starting with the annual financial statements for 2011.

Registration N 18023

Appendix No. 1

toorderMinistry of Finance of the Russian Federation

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Law 66 n on the forms of financial statements. Ministry of Finance of the Russian Federation

ORDER of the Ministry of Finance of the Russian Federation of 02.07.2010 N 66n "ON THE FORMS OF ACCOUNTING REPORTING OF ORGANIZATIONS"

With changes and additions from:

Information about changes:

Information about changes:

Information about changes:

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