According to Art. 13 paragraph 1 of the Federal Law No. 129, which regulates accounting, all organizations need to draw up reports based on information from analytical and synthetic accounting. Order of the Ministry of Finance No. 66n established new rules that are mandatory for execution from Next, we will consider how to fill out a statement of changes in equity.
General information
Before telling how to fill out a statement of changes in equity, a number of important points provided for in the law should be clarified. In particular, it is necessary to pay attention to the fact that according to Art. 4 paragraph 3 of the above Federal Law No. 129, enterprises that have switched to the USNO are exempted from the obligation to keep records. At the same time, companies that are on a simplified system must account for intangible assets and fixed assets in accordance with regulatory requirements. Statement of changes in equity (an example of completion will be presented below) must be submitted within 90 days.
Features of information disclosure
2. Increasing the amount of funds, including through:
- property revaluation;
- reorganization of a legal entity (accession, merger);
- increase in property;
- profit, which, according to the rules of accounting and reporting, is directly related to the increase in assets.
3. Reduction of funds, including when:
- reorganization of a legal entity (separation, separation);
- decrease in the number of shares;
- expenses that are directly related to this item;
- depreciation of shares.
4. Amount of capital at the end of the reporting period.
Detailing
Speaking about how to fill out a statement of changes in capital, it should be noted that enterprises independently determine the specification of indicators for items. At the same time, PBU 4/99 (clause 11) provides that the values of individual assets, incomes, liabilities, expenses and the results of business operations should be presented separately if they are recognized as significant and if without disclosure, their interested users will not be able to assess the financial status of the company or the results of its activities. They can also be presented in the balance sheet or income statement as 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 statement of changes in capital in accordance with applicable regulations, according to Art. 13, paragraph 6 of the Federal Law No. 129, the compilation, as well as the subsequent storage and provision of documentation, is carried out on paper. If appropriate technical means are available, with the consent of the interested parties, the processing, compilation and transmission of information can be carried out in electronic form. It should be noted that the electronic form is approved by the Order of the Federal Tax Service. It is drawn up in accordance with forms certified by Order of the Ministry of Finance No. 66n. Regulatory acts explaining how to fill out a statement of changes in equity, form 3 is recognized as the only one acceptable for entering the necessary information. The form must be drawn up clearly, without corrections and blots.
Features of entering information
There are some nuances that employees who complete the statement of changes in equity need to know. The sample provides for entering information not only for the current period, but also for the previous 2. Thus, the documentation for 2011 will also contain data for 2010 and the amount of assets as of December 31. 2009. When compiling the report, remember that negative or deductible figures are shown in parentheses. The amounts of assets are entered in thousands (or millions) of rubles.
How to fill out a statement of changes in equity: an example
The 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 RAS 4/99, 6/01, 14/07, etc. To most clearly explain how to fill out a statement of changes in capital, a sample filling is divided into three sections. The document will reflect the movement of funds and adjustments due to changes in accounting policies and the elimination of errors. It is mandatory to enter information on net assets for the two previous and at the end of the current period, when filling out the statement of changes in equity. The sample filling, which will be presented below, was compiled for 2011 for an LLC.
Transfer of funds
This section begins the completion of the statement of changes in equity. The filling sample contains information for the current and previous period. This section reflects data on the movement, increase, decrease in 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 report on changes in the capital of a newly created organization. However, in practice, as a rule, everything turns out to be not so problematic.
OS re-evaluation
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, figures from 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 financial statements of the company.
According to the current version of PBU 6/01 under clause 15, a commercial company has the opportunity not more than once a year (at the end of the cycle) to revalue groups of homogeneous fixed assets at replacement (current) cost. The results of the procedures performed are subject to separate reflection in the documentation. According to the previous version of the said RAS, which contained the rules in accordance with which the statement of changes in equity was filled out in 2010 (instructions for filling out), a commercial enterprise could not more often than once a year (at the beginning of the period) reassess the categories of homogeneous OS at replacement (current) cost. The results of these procedures are also reflected in the documentation separately. The results of the revaluation are not included in the reporting for the previous reporting cycle and are accepted when compiling balance sheet information at the beginning of the period.
Revaluation of intangible assets
According to the current version of PBU 14/07 (clause 17), a commercial enterprise has the opportunity not more than once a year (at the end of the cycle) to perform procedures for the revaluation of intangible assets in accordance with the current market value. It, in turn, is determined solely on the basis of the active turnover of these intangible assets. According to the previous version of the above PBU 14, in accordance with which the statement of changes in equity was filled out, the instruction gave the right to commercial enterprises not more than once a year (at the beginning of the period) to revalue intangible assets.
When reflecting the results of the revaluation performed in previous periods, the report for 2011 should include the amount 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 indicators:
- Line 3310 = lines 3314 + 3315 + 3316.
- Own repurchased shares from shareholders. Line 3310 = lines 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.
This includes lines 3311, 3312, 3313, 3314, 3315, 3316. Net profit on line 3311 is reflected in the amount for the reporting year, increasing the amount of retained earnings of the enterprise. However, it should be noted that the value indicated in line 3311 must be equal to that given in 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 (undistributed income)" at the end of the year.
99 "Losses and profits" for the 1st quarter, 6 and 9 months.
Property revaluation
Page 3312 contains the amount for the revaluation of intangible assets and fixed assets. It refers to the additional capital of the enterprise:
- in full amount, if in the previous cycles the markdown of objects was not made;
- in the excess of the revaluation amount over the markdown indicator, if the first is greater than the second.
One important point must be noted. The amount of revaluation of intangible assets and fixed assets in the amount of their markdown, performed in previous reporting periods and included in the financial result as other expenses, is included in the total as other income. In the accounting registers, it is reflected in the credit of the account "Additional capital" (83). Upon disposal of revalued intangible assets and fixed assets, the amounts for their revaluation are transferred from the account. 83 to the uncovered loss (retained earnings) account of the company.
Asset increase income
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 the value of the company's assets presented in foreign currency and liabilities used in carrying out activities outside of Russia are converted 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 statutory assets.
Line 3315 contains the amount of the increase in own funds that arose due to the increase in the nominal value of shares (shares). Line 3316 (reorganization of a legal entity) indicates the amount of the capital increase that arose as a result of spin-off/acquisition.
Reduction of assets
Line 3320 reflects the totals in the following columns:
- Authorized capital - line 3320 = 3324 + 3325 + 3326.
- Shares that are redeemed from shareholders - line 3320 = 3324 + 3325 + 3326.
- Additional asset - line 3320 = 3322 + 3323 + 3324 + 3325.
- Reserve funds - p.3320 = line 3326.
- Uncovered loss (undistributed income) - line 3320 = line 3321 + 3322 + 3323 + 3324 + 3325 + 3326 + 3327.
- The result is p. 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, reducing the amount of undistributed income of the enterprise. Revaluation of property under line 3322 corresponds to the amount of depreciation of intangible assets and fixed assets. It is attributed to the additional capital of the company in an amount not exceeding the amount of the revaluation, if it was previously made. The amount of writedown of intangible assets and fixed assets, which is more than the specified indicator of revaluation performed in previous periods and attributed to the increase in additional assets, is indicated in the financial result as other income. In accounting registers, this value is reflected in the debit account. 83.
Asset reduction costs
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 on account. 83.
Other information
On line 3324, you enter the amount to reduce equity. It arises as a result of a decrease in shares (shares). A decrease in the number of securities is reflected in line 3325. In line 3326, the amount that appeared during the reorganization of the enterprise in the form of spin-off/acquisition is entered. On line 3327 indicate the amount associated with the distribution of net income in favor of shareholders (founders, participants).
Additional Asset Adjustments
Line 3330 reflects the 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 line. 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 fixing retained income (uncovered loss), then it is reflected in the report:
- in parentheses (in the form of a negative value) in the column "Additional capital";
- a positive indicator in the column "Uncovered loss (retained earnings)".
It should be noted that the indicator in line 3330 does not apply to the amounts in lines 3310 and 3320.
Section 2
This part of the report reflects changes in the company's own assets for previous periods, which are caused by:
- adjustments that correct errors that were made in previous cycles;
- changes in the accounting policy of the enterprise (to ensure comparability of indicators).
In the explanatory notes, the responsible officer should give the reasons that led to the specified adjustments in the amount of equity capital in previous periods.
Net assets (section 3)
In this part of the report, information is entered on 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 the Order of the Ministry of Finance No. 10n, FCSM No. 03-6 / pz, for the calculation of the net asset of JSC, except for companies that carry out banking and insurance operations, the value of NA should be understood as the value that is determined by subtracting from the size of JSC assets accepted for calculation , the sum of their liabilities. The composition of funds for settlements include:
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:
- Stocks.
- Accounts receivable.
- VAT on received values.
- Short-term financial investments.
- Money.
- Other working capital, except for the value of the actual costs of buying back own shares from shareholders for their subsequent sale or cancellation, as well as debts of founders (participants) for contributions to the authorized capital.
Liabilities that are taken into account include:
- Commitments on credits, loans and other long-term nature.
- Debt to the founders (participants) for the payment of income.
- Liabilities on loans and credits of a short-term nature.
- Reserves for future expenses.
- Accounts payable.
- Other
The statement of changes in equity also belongs to the general package of documents within the framework of financial statements. This document is compiled by business entities of a commercial type. Small businesses, as well as structures that are not commercial, may not compile this type of reporting.
An example of a report form in form 3 (OKUD 0710003):
This type of accounting documentation is adopted in order to display all the changes that have occurred with the components of capital, as well as the events that preceded this. That is, if any expenses or incomes have had an impact on capital, then they must be displayed in this format of the annual financial statements.
The report consists of three parts:
- The first part, called Capital movements».
- The second part is called Adjustments for changes in accounting policies, as well as correction of errors».
- The third part is called Net assets».
The statement of changes in capital, the form of which is recommended by the Ministry of Finance, may undergo the necessary adjustments and changes related to the activities of the company in order to best meet its requirements for the convenience of reviewing documentation. But the sequence of presentation of information must comply with the official model.
Form 3 of the statement of changes in equity should consist of the above three sections, each of which is presented in the form of a table. The first section discusses the structure of equity, the second is intended to explain and display the changes that have occurred to him. The third part shows the amount of net capital at the beginning of the period, as well as at its end.
Completing the Statement of Changes in Equity Form
Form 3 of financial statements must necessarily include in its completion indicators of net profit or losses incurred by the company. Also, according to the requirements of the Ministry of Finance of the Russian Federation, all articles must have their expression in monetary terms. In these financial statements, adjustments for changes in accounting policies, as well as when errors are found, are supposed to be presented according to the accumulation method.
Operations carried out with capital should find their reflection. Additional and reserve types of capital should also appear in the report, as well as the changes that have occurred to them. In this documentation, enterprises holding shares must show their value in cash, as well as market position and quantity.
The reporting form must contain the above data, otherwise it is necessary to provide an addition to it.
First part
The first part of this report contains information about changes in the types of capital owned by this company, as well as about the shares that were purchased by the company from the owners. The same section may indicate profit that has not found distribution, or uncovered types of losses.
Metamorphoses of the authorized capital can occur in the event of a restructuring of the company, changes in the value, as well as the number of its shares, and even when changes are made to the accounting policy. If the changes go down, it is necessary to provide explanations for the document.
Exactly the same principle reflects changes in other types of capital.
Second part
For the second part of the statement of changes in equity, the following data can be considered a sample filling:
- Line 3400 shows the amount that is subject to adjustment.
- Line 3410 contains the values by which an adjustment occurs if it is due to a change in accounting policy.
- Line 3420 shows the amount of the adjustment when the reason for it is found errors.
- From lines 3401-3502, select the line that will indicate the exact reason for the changes.
The second part of this document is to be completed only if corrective measures have been taken. As in the first case, the current year, as well as the two previous ones, are taken for the reporting period.
The third part
Section number three indicates the net assets of the enterprise for which the form is compiled. “Net assets” are non-current and current assets, their presence is due to the state owned by the company. The specified value must exceed the authorized capital. In the event that net assets are less, the funds of the own group provided by the founders of the company should be reduced.
See also a video about compiling accounts. reporting and this report in particular:
So, this type of accounting is not mandatory. It is drawn up in accordance with Form 3, recommended by the Ministry of Finance, but which can be changed for the convenience of the enterprise. This form consists of four sheets. The first is the title, the other three are filled in in accordance with the sections. Analysis of the statement of changes in equity allows you to view the profitability of the organization in dynamic development over the past three years, which makes it possible to accurately predict further bankruptcy or, conversely, an increase in profits.
3.3.1. Movements in equity (Section 1 of the Statement of Changes in Equity)
Capital represents the investments of the owners and the profit accumulated over the entire period of the organization's activity, and is defined as the difference between assets and liabilities (clause 7.4 of the Concept).
The organization's equity includes:
— authorized (share) capital (fund);
- Extra capital;
- Reserve capital;
- undistributed profit (uncovered loss) (clause 66 of the Regulation on accounting and financial reporting).
For more information about the organization's equity, see Sec. 3.1.3 "Capital and Reserves (Section III of the Balance Sheet)".
In the form of the Statement of changes in equity, approved by Order of the Ministry of Finance of Russia N 66n, sec. 1 is as follows (taking into account the line codes given in Appendix No. 4 to the Order).
| Name of indicator | Code | Authorized capital | Extra capital | Reserve capital | Total | ||
| <*> | 3100 | () | |||||
| For 20 years<**>————- | |||||||
| Capital increase - total: | 3210 | ||||||
| including: | |||||||
| net profit | 3211 | X | X | X | X | ||
| property revaluation | 3212 | X | X | X | |||
| 3213 | X | X | X | ||||
| additional issue of shares | 3214 | X | X | ||||
| 3215 | X | X | |||||
| 3216 |
Form 0710023 p. 2
| Name of indicator | Authorized capital | Own shares repurchased from shareholders | Extra capital | Reserve capital | Retained earnings (uncovered loss) | Total | |
| Decrease in capital - total: | 3220 | () | () | () | () | () | |
| including: | |||||||
| lesion | 3221 | X | X | X | X | () | () |
| property revaluation | 3222 | X | X | () | X | () | () |
| 3223 | X | X | () | X | () | () | |
| 3224 | () | X | () | ||||
| reduction in the number of shares | 3225 | () | X | () | |||
| reorganization of a legal entity | 3226 | () | |||||
| dividends | 3227 | X | X | X | X | () | () |
| 3230 | X | X | X | ||||
| 3240 | X | X | X | X | |||
| Amount of capital as at 31 December 20__<**> | 3200 | () | |||||
| For 20 years<***>————— | |||||||
| Capital increase - total: | 3310 | ||||||
| including: | |||||||
| net profit | 3311 | X | X | X | X | ||
| property revaluation | 3312 | X | X | X | |||
| income attributable directly to capital increases | 3313 | X | X | X | |||
| additional issue of shares | 3314 | X | X | ||||
| increase in the par value of shares | 3315 | X | X | ||||
| reorganization of a legal entity | 3316 | ||||||
| Decrease in capital - total: | 3320 | () | () | () | () | () | |
| including: | |||||||
| lesion | 3321 | X | X | X | X | () | () |
| property revaluation | 3322 | X | X | () | X | () | () |
| expenses attributable directly to depreciation of capital | 3323 | X | X | () | X | () | () |
| depreciation of shares | 3324 | () | X | () | |||
| reduction in the number of shares | 3325 | () | X | () | |||
| reorganization of a legal entity | 3326 | () | |||||
| dividends | 3327 | X | X | X | X | () | () |
| Change in additional capital | 3330 | X | X | X | |||
| Change in reserve capital | 3340 | X | X | X | X | ||
| Amount of equity as at 31 December 20__<***> | 3300 | () | |||||
———————————
<*>The year preceding the previous one is indicated.
<**>Specifies the previous year.
<***>The reporting year is indicated.
This section provides information on changes in the value of the organization's own capital (paragraph 7, paragraph 27, paragraph 30 of PBU 4/99).
3.3.1.1. Changes in equity for the previous reporting year (first part of section 1)
In line 3100 “Amount of equity as of December 31 of the year preceding the previous one” (in the corresponding columns) the data reflected in line 3200 “Amount of capital as of December 31 of the previous year” of the Statement of changes in equity for the previous reporting year are transferred.
The data from line 3300 “Amount of equity as of December 31 of the reporting year” of the Statement of changes in equity for the previous reporting year are transferred to line 3200 “Amount of capital as of December 31 of the previous year”.
All other lines containing data relating to the previous year are filled in the same way: the data of the Statement of Changes in Capital for the previous reporting year are transferred to them (from lines with identical names that contain data for the reporting year).
Attention!
If the accounting policy of the organization changes and (or) it corrects significant errors of previous years in the reporting year, adjustments to the amount of capital as of December 31 of the year preceding the previous year and as of December 31 of the previous year are possible. These adjustments are disclosed in Sec. 2 Statements of changes in equity (Letter of the Ministry of Finance of Russia dated January 27, 2012 N 07-02-18/01).
On the adjustment of the indicators of Sec. 1 of the Statement of changes in equity for the previous year and the year preceding the previous one, in connection with the retrospective reflection of the consequences of a change in accounting policy, see Sec. 3.3.2 "Adjustments due to changes in accounting policies and correction of errors (Section 2 of the Statement of Changes in Equity)".
According to paragraphs. 1 item 9 PBU 22/2010 material errors of the previous reporting year , identified after the approval of the financial statements for this year, are corrected by entries in the relevant accounting accounts in the current reporting period. In this case, the corresponding account in the entries is account 84 “Retained earnings (uncovered loss)”.
At the same time, indicators for previous reporting periods reflected in the financial statements for the current reporting period are recalculated (clause 2 clause 9 PBU 22/2010). If the organization in 2014 corrected significant errors made in 2012 and earlier, the indicators of lines 3100 and 3200 are subject to appropriate adjustment. If the entries in 2014 corrected significant errors in 2013, then the indicators of lines 3200 and 3211 “net profit” are subject to adjustment.
For more information on the procedure for generating indicators for lines 3100 and 3200, see Sec. 3.3.2 "Adjustments due to changes in accounting policies and correction of errors (Section 2 of the Statement of Changes in Equity)".
In the absence of the above adjustments, lines from 3210 to 3240 inclusive are filled in by transferring the relevant data from the Statement of Changes in Equity for 2013.
For details see:
- on additional capital - Sec. 3.1.3.3 “Line 1340 “Revaluation of non-current assets” and sec. 3.1.3.4 “Line 1350 “Additional capital (without revaluation)”;
3.3.1.1.1. An example of filling in line 3200 “Amount of capital as of December 31 of the previous year” in the absence of adjustments due to the correction of errors of previous years and a change in accounting policy
EXAMPLE 7.1
In the reporting year, the organization did not correct the errors of previous years, identified after the approval of the financial statements for these years, and did not change the accounting policy.
Solution
In line 3200 "Amount of capital as of December 31, 2013" In the Statement of changes in equity for 2014, the data from line 3300 “Amount of equity as of December 31, 2013” is transferred. Statement of changes in equity for 2013
A fragment of the Statement of changes in equity in example 7.1 will look like this.
3.3.1.1.2. An example of filling in line 3200 “Amount of capital as of December 31 of the previous year” if there are adjustments due to the correction of errors of previous years
EXAMPLE 7.1.1
Line 3300 "Amount of equity as of December 31, 2013" Statement of changes in equity for 2013 is as follows.
In the reporting year, the organization corrected significant errors in 2013, identified after the approval of the financial statements for this year. The accounting policy has not changed. Adjustments to retained earnings and equity as a whole are reflected in Sec. 2 Statements of changes in equity (see examples 8.2, 8.3, 8.5). Other equity items (other than retained earnings) were not adjusted.
Section indicators 2 "Adjustments due to changes in accounting policies and correction of errors":
Solution
In line 3200 "Amount of capital as of December 31, 2013" In the Statement of changes in equity for 2014, the data from line 3300 “Amount of equity as of December 31, 2013” is transferred. Statement of changes in equity for 2013. At the same time, the indicators from sec. 2 “Adjustments due to changes in accounting policies and correction of errors” of the Statement of changes in equity for 2014, namely the indicators of the column “As of December 31, 2013” on lines 3501 and 3500.
A fragment of the Statement of changes in equity in example 7.1.1 will look like this.
3.3.1.2. Line 3310 Capital increase - total
The group of articles "Increase in capital" provides information on transactions that in the reporting year led to an increase in the equity capital of the organization. Each of the indicators of line 3310 "Increase in capital - total" is the sum of the indicators of the lines belonging to this group in the corresponding column.
3.3.1.2.1. An example of filling in line 3310 "Increase in capital - total"
EXAMPLE 7.2
Indicators for 2014 for the lines of the group of articles "Increase in capital - total" (there are no indicators for lines 3313 - 3316):
thousand roubles.
Solution
Line 3310 "Increase in capital - total" indicates:
in the column "Additional capital" - 120 thousand rubles;
in the column "Retained earnings (uncovered loss)" - 9723 thousand rubles;
in the column "Total" - 9843 thousand rubles. (9723 thousand rubles + 120 thousand rubles).
A fragment of the Statement of changes in equity in example 7.2 will look like this.
| Name of indicator | Code | Authorized capital | Own shares repurchased from shareholders | Extra capital | Reserve capital | Retained earnings (uncovered loss) | Total |
| For 2014————— | |||||||
| Capital increase - total: | 3310 | — | — | 120 | — | 9723 | 9843 |
| including: | |||||||
| net profit | 3311 | X | X | X | X | 9723 | 9723 |
| property revaluation | 3312 | X | X | 120 | X | — | 120 |
| income attributable directly to capital increases | 3313 | X | X | — | X | — | — |
| additional issue of shares | 3314 | — | — | — | X | X | — |
| increase in the par value of shares | 3315 | — | — | — | X | X | — |
| reorganization of a legal entity | 3316 | — | — | — | — | — | — |
3.3.1.3. Line 3311 "net profit"
This line of the Statement of changes in equity provides information on 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 Statement of financial results.
3.3.1.3.1. How is net income reflected in accounting
The amount of net profit of the reporting year is debited by the closing turnovers of December to the credit of account 84 “Retained earnings (uncovered loss)” in correspondence with account 99 “Profit and Loss”, analytical account for accounting for net profit (loss) (Instructions for applying the Chart of Accounts).
3.3.1.3.2. What accounting data is used when filling out line 3311 "net profit"
In the column “Retained earnings (uncovered loss)” of line 3311 “net profit”, the credit turnover for the reporting year on account 84 is indicated in correspondence with account 99.
3.3.1.3.3. An example of filling in line 3311 "net profit"
EXAMPLE 7.3
Accounting data for 2014 is as follows:
Solution
The net profit of the reporting year is 9723 thousand rubles.
A fragment of the Statement of changes in equity in example 7.3 will look like this.
3.3.1.4. Line 3312 "Revaluation of property"
This line of the Statement of Changes in Equity provides information on the increase in the equity capital of the organization as a result of the revaluation of fixed assets, intangible assets, intangible assets and international assets carried out at the end of the reporting year (p. 30 PBU 4/99, p. 15 PBU 6/01, p. 17 PBU 14/2007, paragraph 16 PBU 24/2011).
In addition, in our opinion, this line may also reflect an increase in additional capital as a result of the recovery of losses from impairment of intangible assets and exploration assets (p. 22 PBU 14/2007, p. 20, 28 PBU 24/2011, p. 7 PBU 1/2008).
3.3.1.4.1. What results of the revaluation form the indicator of line 3312 "revaluation of property"
Revaluation amounts attributed to other income (other expenses) of the reporting year are included in the formation of the net profit (loss) indicator, which is reflected in line 3311 “net profit” (3321 “loss”). Consequently, these amounts do not participate in the formation of the indicators of line 3312 "property revaluation". Thus, when filling in line 3312 “revaluation of property” of the group of articles “Increase in capital”, only those revaluation amounts that led to a change in the additional capital of the organization are taken into account. The specified line is filled in only if the total result of the revaluation was an increase in the additional capital of the organization<*>.
———————————
Section form. 1 of the Statement of Changes in Equity allows for the presence of an indicator in the column “Retained earnings (uncovered loss)” in line 3312 “revaluation of property”. However, according to the wording of paragraph 15 of PBU 6/01 and paragraph 21 of PBU 14/2007, effective since 2011, the results of the revaluation are not directly attributed to retained earnings (uncovered loss). Therefore, we believe that in this column on line 3312 there should be an X sign.
Attention!
This line does not show information about changes in the value of property, if it does not directly affect the value of the organization's equity capital.
For example, the amount of revaluation of financial investments circulating on the OSM, according to the accounting rules, is recognized as other income (expense) and is not reflected in line 3312 of the Statement of Changes in Equity (paragraph 2, clause 20 PBU 19/02).
3.3.1.4.2. What accounting data is used when filling out line 3312 "property revaluation"
Line 3312 “Property revaluation” indicates an increase in the credit balance on account 83 “Additional capital” as a result of the revaluation of fixed assets, intangible assets, intangible assets and IPAs at the end of the reporting year<*>.
———————————
<*>If the organization has made a decision on the detailed reflection in the Statement of Changes in Capital of the results of the revaluation of property, when filling out line 3312, only the amounts of the revaluation of fixed assets, intangible assets, intangible assets and intermediary assets are taken into account: 
When filling out this line, information on turnovers for the reporting period on account 83 "Additional capital" in correspondence with accounts 01, 02, 03, 04, 05 and 08 can be used. This takes into account both credit and debit turnovers on account 83 in correspondence with specified accounts. If the amount of credit turnover exceeds the amount of debit turnover, then as a result of the revaluation of non-current assets, the additional capital of the organization has increased. A positive difference between credit and debit turnovers on account 83 in correspondence with these accounts is reflected in line 3312.
If the amount of debit turnover turns out to be greater than the amount of credit turnover, then the result of the revaluation of non-current assets is a decrease in additional capital. Data on the decrease in capital as a result of revaluation are given in line 3322 “revaluation of property” of the group of articles “Decrease in capital — total” in parentheses. In this case, a dash is placed in line 3312.
3.3.1.4.3. An example of filling in line 3312 "revaluation of property"
EXAMPLE 7.4
Indicators on account 83, analytical account for accounting for additional capital formed as a result of revaluation of fixed assets (revaluation of intangible assets by the organization is not carried out, there are no NLA and MLA):
Solution
The increase in additional capital as a result of the revaluation of property is 120 thousand rubles. (300,000 rubles - 180,000 rubles).
A fragment of the Statement of changes in equity in example 7.4 will look like this.
3.3.1.5. Line 3313 "income attributable directly to capital increases"
This line of the Statement of changes in equity provides information on the increase in the organization's capital in connection with the recognition of income not included in the financial result of the reporting period, but directly attributable to an increase in the additional capital of the organization or an increase in its retained earnings (reduction of uncovered loss).
3.3.1.5.1. What income can be attributed directly to capital increase
The amounts directly attributable to the increase in the capital of the organization (in addition to the result of the revaluation of the organization's non-current assets, transactions related to changes in the authorized capital and reorganization of the legal entity) include, for example:
- a positive difference arising from the conversion into rubles of the value of the organization's assets and liabilities denominated in foreign currency used to conduct activities outside the Russian Federation (paragraph 2, clause 19 of PBU 3/2006);
- the negative difference from the conversion into rubles of the value of the organization's assets and liabilities denominated in foreign currency used to conduct activities outside the Russian Federation, reflected as a decrease in additional capital and written off in connection with the termination of activities abroad in other expenses of the organization (paragraph 3, clause 19 PBU 3/2006);
- contributions of participants to the property of a limited liability company (Article 27 of the Federal Law of February 8, 1998 N 14-FZ "On Limited Liability Companies", Letter of the Ministry of Finance of Russia of April 13, 2005 N 07-05-06 / 107);
- the cost of property contributed by the owner of a unitary enterprise in excess of the authorized capital;
- the amounts contributed by the owners of the organization to cover the losses received in accordance with the decision of the general meeting.
The first three of the listed amounts relate to an increase in the additional capital of the organization.
The cost of property transferred to a unitary enterprise for economic management (operational management) by the owner in excess of the amount of the authorized capital is attributed to the increase in retained earnings (reduction of uncovered loss) of the enterprise (Letters of the Ministry of Finance of Russia dated 21.08.2003 N 16-00-22 / 11, dated 05.08. 2003 N 16-00-14/247).
If the owners of the organization decide to make targeted contributions to cover the losses of the organization, the amounts established by the general meeting increase the capital of the organization by reducing the indicator of uncovered loss.
3.3.1.5.2. What accounting data is used when filling out line 3313 "income attributable directly to capital increases"
The indicator of the column "Additional capital" on line 3313 is determined as the credit turnover on account 83 in the correspondence:
- with accounts 50, 52, 60, 62, etc. in terms of the positive difference from the conversion into rubles of the value of the organization's assets and liabilities denominated 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 the organization's assets and liabilities denominated in foreign currency used to conduct activities outside the Russian Federation, written off in connection with the termination of activities abroad;
- with an account of 75 in terms of participants' contributions to the property of a limited liability company. 
3.3.1.6. Line 3314 "additional issue of shares"
This line of the Statement of Changes in Equity provides information on the increase in capital due to an additional issue of shares (due to additional contributions from participants in a limited liability company or third parties admitted to the company, resulting in a change in the size of the shares of participants in the company). For limited liability companies, it is advisable to call this line "additional contributions of participants and third parties accepted into the company."
3.3.1.6.1. How is the increase in the authorized capital due to the additional issue of shares (additional deposits)
Authorized capital joint-stock company can be increased by issuing additional shares from the following sources.
- By placing additional shares by subscribing or converting convertible equity securities into shares (clause 1, article 28, clause 1, article 39 of Federal Law No. 208-FZ).
The increase in the authorized capital through the placement of additional shares by subscription or conversion is carried out in the manner prescribed by par. 2, 3 p. 2, p. p. 3, 4 art. 28, paragraph 1 of Art. 37, art. 39 of Law N 208-FZ. The decision to increase the authorized capital in the event of placement of additional shares by subscription must determine all the essential conditions for such placement, including the placement price or the procedure for determining it (paragraph 4, clause 20.2 of the Regulations on the standards for issuing securities, the procedure for state registration of an issue (additional issue) of equity securities, state registration of reports on the results of an issue (additional issue) of equity securities and registration of securities prospectuses (approved by the Bank of Russia on August 11, 2014 N 428-P)). If additional shares are placed by converting the issuer's bonds or options into them, then the procedure and conditions for the conversion are determined by the decision on the issue of shares in accordance with the decision on the issue of convertible bonds or the decision on the issue of shares in accordance with the decision on the issue of the issuer's options (clause 45.1 , paragraphs 2, 3 paragraph 45.4 of the Regulations on Emission Standards).
- From the property of the company:
— additional capital;
- retained earnings of previous years (clause 5, article 28 of Law N 208-FZ, clause 16.2 of the Regulations on emission standards).
The placement of shares in this case is carried out by distributing them among the shareholders. At the same time, in the decision to increase the authorized capital, the property (own funds) at the expense of which the increase in the authorized capital is made must be determined. The direction for increasing the authorized capital of a joint-stock company of retained earnings of previous years should be provided for by the decision of the general meeting of shareholders of this joint-stock company (clause 1, article 39 of Law N 208-FZ, clauses 14.1, 14.2, 14.3 of the Regulations on emission standards).
Thus, in the case of placement of additional shares in order to increase the authorized capital at the expense of the property of the joint-stock company, the total amount of the organization's capital does not change: simultaneously with an increase in the authorized capital, other components of the organization's capital decrease by the same amount. Therefore, the results of such operations should not be reflected in line 3314 "additional issue of shares" of the group of articles "Increase in capital".
In our opinion, the organization has the right to reflect the results of operations related to an increase in the company's authorized capital at the expense of the company's property that do not lead to a change in capital, according to an additionally introduced line, for example, 3350 "Change in the authorized capital".
IN an increase in the authorized capital may be carried out at the expense of additional contributions from the company's participants and (or), if this is not prohibited by the company's charter, at the expense of contributions from third parties accepted into the company (clause 2, article 17 of Law N 14-FZ).
with a change in the size of the shares participants is made in the manner prescribed by paragraph 2 of Art. 19 of Law N 14-FZ. Based on the application of a company participant (applications of the company participants) for making an additional contribution and (or) application of a third party (applications of third parties) for accepting him (them) into the company and making a contribution, the general meeting of the company participants unanimously decides to increase the authorized capital. At the same time, the nominal value of the share of each member of the company who submitted an application for making an additional contribution is increased by an amount equal to or less than the value of his additional contribution.
3.3.1.6.2. What accounting data is used when filling out line 3314 "additional issue of shares"
The column "Authorized capital" of line 3314 indicates the credit turnover for the reporting year on account 80 "Authorized capital" in correspondence with account 75 "Settlements with founders", sub-account 75-1 "Settlements on contributions to the authorized (share) capital", with an increase charter capital by placing additional shares by subscription or by converting convertible securities into shares and by increasing the charter capital through additional contributions from participants and third parties (Instructions for using the Chart of Accounts).
Attention!
An increase in the authorized capital is reflected in accounting only after the state registration of the relevant changes made to the constituent documents of the organization (Instructions for the application of the Chart of Accounts).
In the column “Treasury shares repurchased from shareholders” in line 3314 “additional issue of shares”, in our opinion, the cost of repurchasing treasury shares (actual value of shares) resold in the reporting period, i.е. credit turnover of account 81 “Own shares repurchased 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", for example:
- the amount of share premium from the placement of additional shares (stakes) (clause 68 of the Regulation on accounting and reporting of the organization, Instructions for the use of the Chart of Accounts);
- 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 (clause 1, clause 3, article 170 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance of Russia of October 30, 2006 N 07-05-06 / 262);
Thus, the column "Additional capital" on line 3314 reflects the credit turnover on account 83 "Additional capital" in correspondence with account 19, as well as the turnover on account 83 in correspondence with sub-account 75-1 of account 75 in terms of share premium and exchange differences arising from the placement of additional shares (shares).
3.3.1.7. Line 3315 "increase in the par value of shares"
This line of the Statement of changes in equity provides information on the increase in the organization's capital due to an increase in the nominal value of shares (due to an increase in the nominal value of shares in a limited liability company). For limited liability companies, it is appropriate to call this line "increase in the nominal value of shares."
For the same line, unitary enterprises can show an increase in their authorized capital, renaming it accordingly.
3.3.1.7.1. How is the increase in the authorized capital by increasing the nominal value of shares (shares)
Authorized capital joint-stock company can be increased by increasing the par value of the shares. An increase in the authorized capital by increasing the nominal value of shares is carried out only at the expense of the property of the company (clauses 1, 5 of article 28 of Law N 208-FZ, clause 19.2 of the Regulations on emission standards):
— additional capital;
— balances of special-purpose funds (except for the reserve fund and the employee corporatization fund);
- retained earnings of previous years.
The increase in the authorized capital in this case is carried out in the manner prescribed by paragraphs 2, 5 of Art. 28 of Law N 208-FZ. In this case, the decision to increase the authorized capital must determine the categories (types) of shares, the nominal value of which is increased. Direction to increase the authorized capital of a joint-stock company of retained earnings of previous years is carried out only by decision of the general meeting of shareholders of this joint-stock company (clause 17.1 of the Regulations on Issue Standards).
IN limited liability companies an increase in the authorized capital can be carried out by increasing the nominal value of the shares of the company's participants, which is achieved through (clause 2, article 17 of Law N 14-FZ):
- Additional contributions of members of the company.
Increase in authorized capital through additional contributions with an increase in the nominal value of shares produced in the manner prescribed by paragraph 1 of Art. 19 of Law N 14-FZ. The general meeting of the company's participants, by a majority of at least two-thirds of the votes of the total number of votes, may decide to increase the authorized capital by making additional contributions by the company's participants. Such a decision should determine the total cost of additional contributions, as well as establish a common ratio for all participants in the company between the value of the additional contribution of a company participant and the amount by which the nominal value of his share is increased. This ratio is established based on the fact that the nominal value of the share of a company member may increase by an amount equal to or less than the value of his additional contribution.
- Society property.
The procedure for increasing the authorized capital by increasing the nominal value of shares at the expense of the company's property (additional capital, retained earnings of previous years, funds (excluding reserve)) is established by Art. 18 of Law N 14-FZ.
Increase in the authorized capital unitary enterprise can be done through:
1) property additionally transferred by the owner;
2) income received as a result of the activities of the enterprise (clause 2, article 14 of the Federal Law N 161-FZ).
The procedure for increasing the authorized capital of a unitary enterprise is enshrined in Art. 14 of the Federal Law N 161-FZ.
Thus, in the event of an increase in the nominal value of shares (the nominal value of the shares of participants in a limited liability company, the authorized fund of a unitary enterprise) at the expense of the property of the company (income of a unitary enterprise) in order to increase the authorized capital (fund), the total amount of the organization’s capital does not change: simultaneously with an increase in the authorized capital (fund) by the same amount reduces other components of the organization's capital. Consequently, the results of such transactions should not be reflected in line 3315 “increase in the nominal value of shares” of the group of articles “Increase in capital”.
In our opinion, the organization has the right to reflect the results of operations related to an increase in the authorized capital (fund) of the company at the expense of the company's property (income of a unitary enterprise) that do not lead to a change in capital, according to an additionally introduced line, for example 3350 "Change in the authorized capital".
3.3.1.7.2. What accounting data is used when filling out line 3315 "increase in the par value of shares"
The column "Authorized capital" of line 3315 indicates the credit turnover for the reporting year on account 80 "Authorized capital" in correspondence with account 75 "Settlements with founders", sub-account 75-1 "Settlements with founders on contributions to the authorized capital", with an increase in the authorized capital (fund) at the expense of additional contributions of participants (at the expense of property additionally transferred by the owner of a unitary enterprise) (Instructions for the application of the Chart of Accounts).
Attention!
Information on the increase in the authorized capital is reflected in accounting only after the relevant changes are made to the constituent documents of the organization (Instructions for the application of the Chart of Accounts).
In the column “Own shares redeemed from shareholders” in line 3315, in our opinion, there should be an X sign. This is due to the fact that own shares (stakes) redeemed from shareholders (participants) are accounted for at the actual cost 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 in a limited liability company make additional contributions (clause 68 of the Regulations on Accounting and Reporting, Instructions for Using 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 of October 30, 2006 N 07-05-06 / 262);
- exchange rate difference arising from settlements with the founder, if an additional contribution to the authorized capital is made in foreign currency (paragraph 14 of PBU 3/2006).
Thus, the column "Additional capital" on line 3315 reflects the credit turnover on account 83 "Additional capital" in correspondence with account 19, as well as the turnover on account 83 in correspondence with sub-account 75-1 of account 75 in terms of share premium and exchange differences arising from settlements with participants in a limited liability company when they make additional contributions.
3.3.1.8. Line 3316 "reorganization of a legal entity"
When compiling the annual financial statements for this line of the Statement of Changes in Capital, information is provided on the increase in equity or its individual components during the reorganization of a legal entity in the form of separating from it or joining it with another legal entity (clauses 2, 4 of article 58 of the Civil Code RF, clause 48 of the Guidelines for the formation of financial statements in the course of reorganization of organizations approved by Order of the Ministry of Finance of Russia dated May 20, 2003 N 44n). When reorganizing in other forms, a new legal entity (new legal entities) arises, and the former legal entity (former legal entities) ceases to exist (clause 4, article 57, clauses 1, 3, 5, article 58 of the Civil Code of the Russian Federation).
3.3.1.8.1. How reorganization in the form of merger affects the amount of equity capital
In case of reorganization in the form of affiliation, the organization in which, in the process of merging another organization (other organizations) to it on the basis of the decision of the founders, only the volume of property and liabilities changes and the current reporting year is not interrupted, does not close the profit and loss account in the financial statements and does not generate the final financial statements as of the date of state registration of the termination of the activities of the affiliated organizations (clause 21 of the Methodological Instructions).
Nevertheless, the successor organization, on the date of making an entry in the Unified State Register of Legal Entities on the termination of the activities of the last of the merging organizations, generates financial statements that reflect the authorized capital fixed in the merger agreement and the decision of the founders (clause 25 of the Methodological Instructions).
At the same time, the numerical indicators of the equity capital of the successor organization are formed taking into account the following features.
| Situation | Consequences |
| 1 | 2 |
|
|
| The value of the net assets of the assignee is equal to the value of its authorized capital (paragraph 2, clause 25 of the Methodological Instructions, clause 3, article 15 of Law N 208-FZ, paragraph 3, clause 50.11 of the Regulation on emission standards) |
Reserve capital, additional capital, retained earnings of reorganized organizations increase the authorized capital of the successor |
|
|
In all these cases, no entries are made in the accounting of the assignee (paragraph 8, clause 25 of the Methodological Instructions). It follows from clause 23 of the Guidelines that, as of the date of completion of the reorganization, the successor organization draws up both financial statements without taking into account the results of the reorganization, and accounting statements taking into account the results of the reorganization. Line 3316 indicators are defined as the difference between the corresponding lines of Sec. III "Capital and reserves" of the balance sheet of the successor before the accession and after the accession.
It follows from the above that the reorganization of an organization in the form of a merger can affect all components of the organization's own capital. And if this influence leads to an increase in capital, then the amounts of changes in capital items should be reflected in line 3316 "reorganization of a legal entity" of the group of articles "Increase in capital".
3.3.1.8.2. How reorganization in the form of allocation affects the amount of equity capital
When reorganizing in the form of a spin-off, an organization that, in the process of spinning off another organization from it on the basis of a decision of the founders, only changes the amount of property and liabilities and the current reporting year is not interrupted, does not close the profit and loss account and does not generate final financial statements. 33 Guidelines).
Nevertheless, the reorganized organization, on the date of state registration of the organization that arose as a result of the spin-off, generates financial statements that reflect the authorized capital fixed in the decision of the founders (paragraphs 1, 6, clause 39 of the Guidelines). The authorized capital of a joint-stock company created as a result of a spin-off is formed by reducing the charter capital and (or) at the expense of other own funds (including additional capital, retained earnings and created special purpose funds) of the joint-stock company from which the spin-off was made ( clause 50.1 of the Regulations on Emission Standards).
At the same time, the numerical indicators of the equity capital of the reorganized organization are formed taking into account the following features.
| Situation | Consequences |
| 1 | 2 |
|
|
For more information on calculating the value of net assets, see Sec. 3.3.3.1 "How the net asset value of an organization is calculated."
Attention!
If, by decision of the founders, the transfer of rights to property used to form the authorized capital of the spin-off organization is made as a contribution to the authorized capital of the spin-off organization without changing the authorized capital of the reorganized organization, such a transfer of property is reflected in the financial statements of the reorganized organization as financial investments (par. 2 p. 39 of the Guidelines). Therefore, the results of this operation in Sec. 1 Statements of changes in equity are not reflected.
In all the cases listed above, no entries are made in the accounting records of the reorganized organization (paragraph 7, clause 39 of the Guidelines). From paragraph 4 of Art. 58 of the Civil Code of the Russian Federation, paragraphs 34, 37 of the Guidelines, it follows that in addition to the financial statements, on the basis of which the indicators are divided for the transfer of rights and obligations under the deed of transfer, the reorganized organization draws up financial statements on the date of completion of the reorganization, taking into account the results of the reorganization.
From the foregoing, it follows that the reorganization of the organization in the form of a spin-off can have an impact on all components of equity capital. The change in each component of capital is defined as the difference between the corresponding lines of Sec. III "Capital and reserves" of the balance sheet of the reorganized organization after spin-off and before spin-off. As for the change in the capital of the reorganized organization as a whole, this value is determined as the difference between the total lines of Sec. III "Capital and reserves" of the balance sheet of the reorganized organization after spin-off and before spin-off. Since, as a rule, as a result of the reorganization in the form of a spin-off, the capital of the reorganized organization decreases, the change in the capital items of the organization as a result of the reorganization in the form of a spin-off is usually reflected in line 3326 “reorganization of a legal entity” of the “Decrease in capital” line group.
3.3.1.9. Line 3320 "Decrease in capital - total"
The group of articles "Decrease in capital" provides information on transactions that in the reporting year led to a decrease in the value of the organization's own capital. Each of the indicators of line 3320 “Decrease in capital - total” is the sum of the indicators of the lines belonging to this group in the corresponding column.
Since the totals of the lines of the “Decrease in capital” group 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 capital of the organization decreased during the reporting year, and is given in parentheses .
3.3.1.9.1. An example of filling in line 3320 “Reduction of capital - total”
EXAMPLE 7.5
Indicators for 2014 for the lines of the group “Decrease in capital - total” (there are no indicators for lines 3321 - 3324 and 3326):
thousand roubles.
Solution
Line 3320 “Reduction of capital - total” indicates:
in the column “Own shares redeemed from shareholders” - 180 thousand rubles;
in the column "Retained earnings (uncovered loss)" - 10,373 thousand rubles;
in the column "Total" - 10,553 thousand rubles. (180 thousand rubles + 10,373 thousand rubles).
Since these indicators reduce the amount of capital of the organization, they are indicated in parentheses.
In other columns, dashes are put on this line.
A fragment of the Statement of changes in equity in example 7.5 will look like this.
| Name of indicator | Code | Authorized capital | Own shares repurchased from shareholders | Extra capital | Reserve capital | Retained earnings (uncovered loss) | Total |
| Decrease in capital - total: | 3320 | (-) | (180) | (-) | (-) | (10 373) | (10 553) |
| including: | |||||||
| lesion | 3321 | X | X | X | X | (-) | (-) |
| property revaluation | 3322 | X | X | (-) | X | (-) | (-) |
| expenses attributable directly to depreciation of capital | 3323 | X | X | (-) | X | (-) | (-) |
| depreciation of shares | 3324 | (-) | — | — | X | — | (-) |
| reduction in the number of shares | 3325 | (-) | (180) | — | X | — | (180) |
| reorganization of a legal entity | 3326 | — | — | — | — | — | (-) |
| dividends | 3327 | X | X | X | X | (10 373) | (10 373) |
3.3.1.10. Line 3321 "loss"
This line of the Statement of changes in equity provides information on the net loss of the reporting year, which forms an 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.
3.3.1.10.1. How is a loss reflected in accounting
The amount of the net loss of the reporting year is debited by the closing turnovers of December to the debit of account 84 “Retained earnings (uncovered loss)” in correspondence with account 99 “Profits and losses”, analytical account for accounting for net profit (loss) (Instructions for applying the Chart of Accounts).
See sec. 3.2.18 “Line 2400 “Net profit (loss)”.
3.3.1.10.2. What accounting data is used when filling out line 3321 "loss"
In the column “Retained earnings (uncovered loss)” of line 3321 “loss”, the debit turnover for the reporting year on account 84 is indicated in correspondence with account 99 (analytical account for accounting for net profit (loss)). This indicator, as well as the final indicator of line 3321, is given in parentheses, as it is the amount by which the capital of the organization is reduced.
3.3.1.11. Line 3322 "Revaluation of property"
This line of the Statement of Changes in Equity provides information on the decrease in the organization's equity capital as a result of the revaluation of fixed assets, intangible assets, intangible assets and international 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, paragraph 16 PBU 24/2011).
In addition, in our opinion, this line may also reflect a decrease in additional capital as a result of the depreciation of intangible assets and exploration assets (paragraph 22 of PBU 14/2007, paragraphs 20, 28 of PBU 24/2011, paragraph 7 of PBU 1 /2008).
For information on what accounting entries may reflect the loss from the depreciation of intangible assets and its recovery, see Sec. 3.5.1.1.1 "How the loss from the depreciation of intangible assets is reflected in accounting."
3.3.1.11.1. What results of the revaluation form the indicator of line 3322 "revaluation of property"
Revaluation of fixed assets, intangible assets, intangible assets and international assets changes the amount of the organization's capital (paragraphs 5, 6, paragraph 15 of PBU 6/01, paragraph 21 of PBU 14/2007, paragraph 16 of PBU 24/2011). At the same time, depending on the result of previous revaluations of a specific non-current asset:
- the organization recognizes other income (other expenses) in the amount of revaluation (markdown), which leads to an increase (decrease) in net profit (loss) of the reporting period, and consequently - to an increase (decrease) in retained earnings (uncovered loss), or
— increases (decreases) the additional capital of the organization.
The revaluation amounts attributed to other income (other expenses) of the reporting year and, therefore, formed the net profit (loss) do not participate in the formation of line 3322 “property revaluation” indicators. When filling in line 3322 “revaluation of property” of the group of articles “Capital reduction”, only those revaluation amounts that led to a change in the additional capital of the organization are taken into account. The specified line is filled in only if the total result of the revaluation was a decrease in the additional capital of the organization<*>.
———————————
<*>The organization has the right to decide on a detailed reflection in the Statement of Changes in Equity of the results of the revaluation of fixed assets, intangible assets, intangible assets and fixed assets, if part of the non-current assets was revalued (which led to an increase in additional capital), and part of the objects were discounted (which caused a decrease in additional capital) . In this case, it fills in both lines with the name "revaluation of property" - 3312 and 3322.
Section form. 1 of the Capital Statement allows for the presence of an indicator in the column “Retained earnings (uncovered loss)” in line 3322 “revaluation of property”. However, according to the wording of paragraph 15 of PBU 6/01 and paragraph 21 of PBU 14/2007, effective since 2011, the results of the revaluation are not directly attributed to retained earnings (uncovered loss). Therefore, we believe that in this column in line 3322 there should be an X sign.
For more information on when the revaluation amounts are not included in the financial result of the reporting period, see Sec. 3.2.19.1 "What revaluation and impairment results are not included in the net profit (loss) of the reporting period."
Attention!
This line does not show information about changes in the value of property, if this change does not directly affect the amount of the organization's own capital, but forms an indicator of net profit (loss).
For example, the amount of revaluation of financial investments circulating on the OSM, according to the accounting rules, is recognized as other income (expense) and in section. I Statement of changes in equity is not reflected (paragraph 2, paragraph 20 PBU 19/02).
Similarly, the impairment loss of previously unrevalued intangible assets, recognized as other expenses, forms the net profit (loss) of the reporting period and cannot be shown in line 3322 “property revaluation” (clause 41 PBU 14/2007).
3.3.1.11.2. What accounting data is used when filling out line 3322 "property revaluation"
Line 3322 “Property revaluation” indicates a decrease in the credit balance on account 83 “Additional capital” as a result of the revaluation of fixed assets, intangible assets, intangible assets and international assets carried out at the end of the reporting year<*>.
———————————
<*>If the organization has made a decision on the detailed reflection in the Statement of Changes in Capital of the results of the revaluation of property, when filling in line 3322, only the amounts of depreciation of fixed assets, intangible assets, intangible assets and intermediary assets are taken into account:
When filling in this line, turnovers for the reporting period on account 83 "Additional capital" in correspondence with accounts 01, 02, 03, 04 and 05 can be used. In this case, both credit and debit turnovers on account 83 are taken into account in correspondence with the specified accounts. If the amount of debit turnover exceeds the amount of credit turnover, then as a result of the revaluation of non-current assets, the additional capital of the organization has decreased. The positive difference between debit and credit turnovers on account 83 in correspondence with the indicated accounts is reflected in line 3322 in parentheses.
If the amount of credit turnover turns out to be greater than the sum of debit turnovers, then the result of the revaluation of non-current assets is an increase in additional capital. This increase in additional capital is indicated in line 3312 "revaluation of property" of the group of articles "Increase in capital". In this case, a dash is placed in line 3322.
3.3.1.12. Line 3323 "expenses attributable directly to depreciation of capital"
This line of the Statement of Changes in Equity provides information on a decrease in the organization's capital due to 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 (increase in uncovered loss).
3.3.1.12.1. What expenses can be attributed directly to the reduction of capital
The amounts directly attributable to the decrease in the capital of the organization (in addition to the result of the revaluation of the non-current assets of the organization, transactions related to the change in the authorized capital, the accrual of dividends and the reorganization of the legal entity), include, for example, a negative difference arising from the conversion into rubles denominated in foreign currency the value of the assets and liabilities of the organization used to conduct activities outside the Russian Federation (paragraph 2, clause 19 of PBU 3/2006). This difference is attributed to the reduction of the additional capital of the organization.
In addition, in the column "Additional capital" on line 3323 "expenses directly related to the reduction of capital", the amount of the positive difference formed as a result of the conversion into rubles of the value of the organization's assets and liabilities denominated in foreign currency used to conduct activities outside RF, which is attributed to other income of the organization in connection with the termination of the organization's activities outside the Russian Federation (paragraph 3, clause 19 of PBU 3/2006). This operation leads to a decrease in additional capital.
3.3.1.12.2. What accounting data is used to fill in line 3323 "expenses attributable directly to the reduction of capital"
In the column "Additional capital" on line 3323, organizations operating outside the Russian Federation show a negative difference between credit and debit turnovers on account 83 in terms of differences from the conversion into rubles of the value of the organization's assets and liabilities denominated in foreign currency used to conduct activities for outside the Russian Federation.
3.3.1.13. Line 3324 "decrease in par value of shares"
This line of the Statement of Changes in Equity provides information on the decrease in the organization's capital due to a decrease in the par value of shares (shares). For limited liability companies, it is appropriate to call this line "decrease in the par value of shares."
According to the same line, named accordingly, unitary enterprises can show a decrease in their authorized capital.
3.3.1.13.1. How is the authorized capital reduced by reducing the nominal value of shares (shares)
Authorized capital joint-stock company can be reduced by reducing the par value of shares by converting shares into shares of the same category (type) with a lower par value (clause 1, article 29 of Law N 208-FZ, clause 17.2 of the Regulations on Issue Standards).
A joint-stock company may reduce its charter capital voluntarily, in which case the decision to reduce the charter capital may provide for the payment of funds to shareholders and (or) the transfer of equity securities owned by the company and placed by another legal entity (clauses 1, 3 of Art. 29 of Law N 208-FZ, clause 19.3 of the Regulation on emission standards). At the same time, the ratio of the amount by which the authorized capital is reduced to the size of the authorized capital of the joint-stock company before it is reduced cannot be less than the ratio of the funds received by shareholders and (or) the total value of equity securities acquired by them to the amount of the net assets of the company (paragraph 8 p. 3 article 29 of the Law N 208-FZ). Consequently, the amount of payments to shareholders may exceed the amount of the reduction in the authorized capital or be less than this amount.
If the value of the net assets of a joint-stock company following the results of two consecutive years (except for the first financial year) turns out to be less than its authorized capital, then the joint-stock company, no later than six months after the end of the corresponding financial year, is obliged to take one of the following decisions (clause 6 of Art. 35 of Law N 208-FZ):
1) on reducing the authorized capital of the company to an amount not exceeding the value of its net assets;
2) on the liquidation of the company.
IN limited liability companies a decrease in the authorized capital can be carried out by reducing the nominal value of the shares of all participants in the company (clause 1, article 20 of Law N 14-FZ).
A limited liability company has the right to reduce its authorized capital by reducing the nominal value of shares voluntarily (clause 1, article 20 of Law N 14-FZ), providing for appropriate payments to participants.
A limited liability company is obliged to reduce its authorized capital, in particular, to an amount not exceeding the value of its net assets, if the value of the company's net assets remains less than its authorized capital at the end of the financial year following the second financial year or each subsequent financial year, according to at the end of which the value of the company's net assets turned out to be less than its authorized capital. Such a decrease in the authorized capital must be registered in accordance with the procedure established by law (clause 1, article 20, clause 1, clause 4, article 30 of Law N 14-FZ).
Property owner unitary enterprise has the right to reduce its authorized capital (clause 1, article 15 of Law N 161-FZ).
The owner of the property of a unitary enterprise is obliged to reduce the authorized capital of such an enterprise to an amount not exceeding the value of its net assets, if at the end of the financial year the value of the net assets of the enterprise turns out to be less than the size of its authorized capital (clause 2, article 15 of Law N 161-FZ).
For more information on calculating the value of net assets, see Sec. 3.3.3.1 "How the net asset value of an organization is calculated."
Attention!
Information about a decrease in the authorized capital is reflected in accounting only after the relevant changes are made to the organization's constituent documents (Instructions for the application of the Chart of Accounts).
In accounting, in case of a voluntary decrease in the authorized capital with the implementation of payments to the founders (participants, shareholders, property owner), an entry is made in the debit of account 80 “Authorized capital” in correspondence with account 75 “Settlements with founders”. If the payments exceed the amount of the decrease in the authorized capital and are made partially at the expense of the additional capital of the organization, formed from share premium, then the amount of payments from the additional capital is recorded on the debit of account 83 "Additional capital" and the credit of account 75. If, however, the joint-stock company has accepted decision to reduce the authorized capital, and the total amount of payments due to shareholders is less than the amount of this decrease, then the difference can also be attributed to the additional capital of the organization by making an entry in the debit of account 80 and the credit of account 83.
When bringing the size of the authorized capital to the size of the net assets of the organization, an entry is made in the debit of account 80 in correspondence with account 84 “Retained earnings (uncovered loss)” (Instructions for using the Chart of Accounts). Thus, with a mandatory decrease in the authorized capital due to a decrease in the nominal value of shares (shares), the indicator of retained earnings increases by the same amount (the indicator of uncovered loss decreases). Consequently, the total amount of the capital of the organization remains the same and the change in its components should not be reflected in line 3324 of the group of articles “Decrease in capital”. In our opinion, the organization has the right to reflect the results of the mandatory reduction of the authorized capital (fund) on an additionally introduced line, for example, 3350 “Change in the authorized capital”.
3.3.1.13.2. What accounting data is used when filling out line 3324 "decrease in the par value of shares"
In the column "Authorized capital" of line 3324 "decrease in the par value of shares", the debit turnover for the reporting year on account 80 in correspondence with accounts 75 and 83 is indicated in case of a decrease in the authorized capital due to a decrease in the par value of shares (shares) with payments to the founders. Line 3324 is shown in parentheses because it is negative.
Since own shares (shares) are accounted for on account 81 in the amount of expenses actually incurred by the organization for their acquisition, a change in the nominal value of shares (shares) does not affect their value in any way. Therefore, in the column “Treasury shares repurchased from shareholders” on line 3324, in our opinion, there should be an X sign.
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 a decrease in 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 the decrease 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 is attributed to an increase in additional capital by the decision of the meeting of shareholders.
In the first case, in the column "Additional capital" on line 3324, the indicator is indicated in parentheses, as it reflects a decrease in the organization's additional capital.
Note that you should not allocate additional capital in terms of revaluation of fixed assets, intangible assets, intangible assets and intermediary assets, as this may lead to a violation of the procedure for devaluing previously revalued assets (on the issue of using the amounts of additional capital resulting from the revaluation of non-current assets, see also the Letter of the Ministry of Finance Russia dated 21.07.2000 N 04-02-05/2).
The column “Retained earnings (uncovered loss)” may indicate the credit turnover of account 84 in correspondence with account 80 for the difference between the amount of the decrease in the authorized capital and the amount of payments to shareholders in connection with the 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 loss) of the organization.
3.3.1.14. Line 3325 "decrease in the number of shares"
This line of the Statement of Changes in Equity provides information on 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 appropriate to call this line "repayment of shares."
3.3.1.14.1. How is the authorized capital reduced by reducing the number of shares (repayment of shares)
Authorized capital joint-stock company can be reduced by reducing the total number of shares (paragraphs 2, 3, paragraph 1, article 29 of Law N 208-FZ). In this case, the authorized capital of the company is reduced by the nominal value of redeemed shares (clause 3, article 12 of Law N 208-FZ).
A joint-stock company may acquire (repurchase) shares placed by it in order to reduce their total number, if this is provided for by its charter, or redeem previously redeemed (acquired, transferred to the company) shares (clause 1, article 34, clauses 1, 2 , 3 article 72, paragraph 6 article 76 of the Law N 208-FZ).
In some cases, a joint-stock company is obliged to reduce its authorized capital. For example:
- if the value of the net assets of a joint-stock company for the results of two consecutive years (with the exception of the first financial year) is less than its authorized capital (clause 6, article 35 of Law N 208-FZ);
- if the shares owned by the company are not sold within one year from the date of their acquisition at a price not lower than their market value (clause 4.1 of article 17, clause 1 of article 34, clause 3 of article 72, clause 6 of article 76 of Law N 208-FZ).
IN limited liability companies a decrease in the authorized capital can be carried out by redeeming shares owned by the company (clause 1, article 20 of Law N 14-FZ).
A limited liability company has the right to reduce its authorized capital by voluntarily redeeming shares (clause 1, article 20 of Law N 14-FZ).
There are also a number of situations where a limited liability company is required to reduce its share capital. For example:
- if the value of the company's net assets remains less than its authorized capital at the end of the financial year following the second financial year or each subsequent financial year, after which the value of the company's net assets turned out to be less than its authorized capital (clause 1, clause 4, article 30 of the Law N 14-FZ);
- if the difference between the net assets of the company and its authorized capital is insufficient to pay the participants the actual value of the share transferred to the company (paragraph 2, clause 8, article 23 of Law N 14-FZ);
- if the shares owned by the company are not distributed and sold within a year from the date of their transfer to the company (Article 24 of Law No. 14-FZ).
For more information on calculating the value of net assets, see Sec. 3.3.3.1 "How the net asset value of an organization is calculated."
Attention!
Information on a decrease in the authorized capital is reflected in the accounting on account 80 only after the relevant changes are made to the organization's constituent documents (Instructions for the application of the Chart of Accounts).
In accounting, the repurchase of own shares (shares) is reflected in the debit entry of account 81 “Own shares repurchased from shareholders” in correspondence with account 75 “Settlements with founders” (or cash accounts) for the amount of actual costs.
When the authorized capital is reduced due to the redemption of acquired shares (stakes), an entry is made on the debit of account 80 "Authorized capital" in correspondence with the credit of account 81 "Own shares (stakes)" for the nominal value of the redeemed shares (stakes). The difference between the organization's actual costs for the repurchase of shares (stakes) and their nominal value is charged to other income (other expenses) by an entry on account 81 in correspondence with account 91 (Instructions for the application of the Chart of Accounts). Other income (other expense) formed upon repayment forms the net profit (loss) of the reporting period, which is reflected in line 3311 (line 3321). Therefore, line 3325 reflects only a decrease in the organization's authorized capital and a decrease in the actual costs of repurchasing its own shares (stakes).
3.3.1.14.2. What accounting data is used when filling out line 3325 "reducing the number of shares"
The column "Authorized capital" of line 3325 indicates the debit turnover for the reporting year on account 80 in correspondence with account 81. This indicator is given in parentheses, as it reflects a decrease in the organization's authorized capital.
The column "Own shares redeemed from shareholders" in line 3325 reflects the total turnover on account 81, consisting of:
- debit turnovers on account 81 in correspondence with account 75 (money accounting accounts) for the amount of the organization's actual costs for the redemption of its own shares from shareholders (the actual value of shares redeemed from participants);
— credit turnover on account 81 in correspondence with account 80 for the amount of the nominal value of redeemed shares (shares);
- debit turnovers on account 81 in correspondence with account 91, sub-account 91-1, for the excess of the nominal value of own shares (shares) redeemed in the reporting period over the organization's actual costs for their redemption;
- credit turnover on account 81 in correspondence with account 91, subaccount 91-2, for the excess of the organization's actual costs for the redemption of its own shares (shares) redeemed in the reporting period over their nominal value.
If the sum of the above debit turnovers on account 81 exceeds the amount of credit turnovers on this account, then the total turnover (the difference between debit and credit turnovers) is indicated in line 3325 in parentheses, since it is a value that reduces the capital of the organization.
Note that if in the reporting year the organization redeemed shares (shares) that were redeemed last year at a price exceeding the face value, then in the reporting year, due to the redemption of shares (shares), the indicator of the “Total” column will be positive (without parentheses). At the same time, other expenses recognized when redeeming shares (shares) will participate in the formation of the net profit (loss) indicator of the reporting year, which is reflected in the column "Retained earnings (uncovered loss)" in line 3311 "net profit" or in line 3321 " lesion".
3.3.1.14.3. An example of filling in line 3325 "reducing the number of shares"
EXAMPLE 7.6
Account 81 indicators:
Solution
The actual expenses of the organization for the repurchase of its own shares, made in the reporting year, amounted to 180 thousand rubles.
A fragment of the Statement of changes in equity in example 7.6 will look like this.
3.3.1.15. Line 3326 "reorganization of a legal entity"
When compiling the 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 separating from it or joining another legal entity with it (paragraphs 2, 4 of article 58 of the Civil Code of the Russian Federation, paragraph 48 Guidelines for the formation of financial statements in the course of reorganization of organizations approved by Order of the Ministry of Finance of Russia dated May 20, 2003 N 44n). In other forms of reorganization, a new legal entity (new legal entities) arises, and the former legal entity (former legal entities) ceases to exist (clause 4, article 57, clauses 1, 3, 5, article 58 of the Civil Code of the Russian Federation).
The reorganization of an organization in the form of a merger or spin-off can affect all components of the organization's equity capital. And if this influence leads to a decrease in the capital of the organization, then the amount of changes in capital items should be reflected in line 3326 "reorganization of a legal entity" of the group of articles "Decrease in capital".
Read more about the impact on the amount of equity capital:
- reorganization in the form of affiliation - see Sec. 3.3.1.8.1 “How does reorganization in the form of merger affect the amount of equity capital”;
- reorganization in the form of separation - see Sec. 3.3.1.8.2 "How does the reorganization in the form of a spin-off affect the amount of equity capital."
3.3.1.16. Line 3327 "dividends"
This line of the Statement of changes in equity provides information on the amounts of profit distributed in the reporting year in favor of the founders (participants, shareholders, owners of property) of the organization.
3.3.1.16.1. How is the distribution of dividends reflected in accounting
Profit after tax (net profit) is distributed in accordance with the decision of the general meeting of participants (shareholders) of the company or the owner of the property of the enterprise (clause 1, article 28 of Law N 14-FZ, clauses 1, 2, 3 of article 42 of Law N 208-FZ, paragraphs 1, 2, 2.1 of article 17 of Law N 161-FZ). This decision may be made on the basis of the results of the first quarter, six months, nine months and (or) the results of the financial year.
The direction of part of the profit of the reporting year for the payment of income to the founders (participants, shareholders, owners of property) of the organization (including when making interim payments) is reflected in the debit of account 84 “Retained earnings (uncovered loss)” and the credit of accounts 75 “Settlements with founders”, sub-account 75-2 “Calculations for the payment of income”, and 70 “Settlements with personnel for remuneration” (if income is paid to shareholders, participants, founders who are employees of the organization) (Instructions for using the Chart of Accounts).
Profit distribution based on the results of the year refers to the category of events after the reporting date, indicating the economic conditions that arose after the reporting date in which the organization conducts its activities. At the same time, in the reporting period for which the organization distributes profits, no entries are made in accounting (synthetic and analytical) accounting. And when an event occurs after the reporting date, in the accounting of the period following the reporting one, in the general manner, an entry is made reflecting this event (clauses 3, 5, 10 PBU 7/98).
Consequently, the data on account 84 in the reporting year are formed taking into account the decisions made in the reporting year on the distribution of profits received at the end of the previous year, as well as the first quarter, six months, nine months of the reporting year.
In the Statement of Changes in Equity, the amounts of distributed income (dividends) are indicated in line 3327 "dividends" in the column "Retained earnings (uncovered loss)" in parentheses as an indicator that reduces the organization's retained earnings.
Attention!
Dividends on certain types of preferred shares may be paid out of special funds of the joint-stock company previously formed for these purposes, which may be accounted for in accounting on account 82 “Reserve capital” or account 84 (clause 2, article 42 of Law N 208-FZ, Instruction on the application of the Chart of Accounts).
When paying dividends at the expense of such a special fund, the organization, instead of X in the column "Reserve capital" of line 3327 "dividends", must indicate the amount of dividends distributed on preferred shares. This value is reflected in parentheses, as it reduces the reserve capital indicator.
For more information on reserve capital, see Sect. 3.1.3.5.1 "What is included in reserve capital."
3.3.1.16.2. What accounting data is used when filling out line 3327 "dividends"
In the column “Retained earnings (uncovered loss)” of 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 payments of dividends to employees).
The column "Reserve capital" indicates the debit turnover on account 82 in a similar correspondence (when dividends on preferred shares are accrued at the expense of the previously created special fund).
The amounts of distributed income are shown in line 3327 of the Statement of Changes in Equity in parentheses. 
3.3.1.16.3. An example of filling in line 3327 "dividends"
EXAMPLE 7.7
Indicators on account 84 (there are no indicators on account 82 in terms of distributed income):
Solution
Dividends distributed in the reporting year (including interim dividends based on the results of the periods of the reporting year) amount to 10,373 thousand rubles.
A fragment of the Statement of changes in equity in example 7.7 will look like this.
3.3.1.17. Line 3330 "Change in additional capital"
This line is not included in the group of articles "Increase in capital", nor in the group of articles "Decrease in capital". It reflects the change in the additional capital of the organization, 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.
3.3.1.17.1. What changes in additional capital do not lead to a change in the capital of the organization as a whole
Upon disposal of fixed assets, intangible assets, intangible assets and international assets, the amounts of their revaluation are transferred from additional capital to the organization's retained earnings (paragraph 7, paragraph 15, PBU 6/01, paragraph 3, paragraph 21, PBU 14/2007, paragraph 16, PBU 24/ 2011). Such amounts of revaluation of retired non-current assets are reflected in parentheses in the column "Additional capital" and without brackets in the column "Retained earnings (uncovered loss)" in line 3330 "Change in additional capital".
The organization may decide to cover the loss at the expense of additional capital. In this case, the amount used to cover the loss can also be reflected in line 3300 in parentheses in the column "Additional capital" and without brackets in the column "Retained earnings (uncovered loss)".
If the funds of additional capital (except for the amounts of revaluation of non-current assets) are directed to replenish the organization's reserve fund, the directed amount is reflected in line 3300 in parentheses in the column "Additional capital" and without brackets in the column "Reserve capital".
3.3.1.17.2. What accounting data is used when filling out line 3330 "Change in additional capital"
In the column "Additional capital" on line 3330 "Change in additional capital", the debit turnover on account 83 (analytical account for accounting for the amounts of revaluation of non-current assets) is reflected in correspondence with account 84, as well as the debit turnover on account 83 (except for the analytical account for accounting for the amounts of revaluation of non-current assets assets) in correspondence with account 84 in terms of the amount of additional capital used to cover the loss of the organization. These amounts reflect the decrease in additional capital and are given in parentheses.
In the column “Total” of line 3330, the sign X is affixed, since this line reflects such a change in additional capital that does not lead to a change in capital as a whole.
3.3.1.18. Line 3340 "Change in reserve capital"
The specified line is not included in either the group of articles "Increase in capital" or in the group of articles "Decrease in capital". Therefore, this line reflects the change in the reserve capital of the organization at the expense of other components of the capital, i.e. not leading to a change in the amount of capital as a whole.
Joint stock companies and unitary enterprises obliged create a reserve fund, and limited liability companies may form a reserve fund, if it is provided for by the charter. The source of the formation of the reserve fund is the net profit of the organization (clause 1, article 35 of the Law N 208-FZ, clause 1 of article 16 of the Law N 161-FZ, clause 1 of article 30 of the Law N 14-FZ).
Joint-stock companies can form a special fund for corporatization of employees from net profit (clause 2, article 35 of Law N 208-FZ). Its funds are spent exclusively on the acquisition of shares of the company for subsequent placement with the company's employees.
In limited liability companies, the share redeemed by the company can be distributed among the company's participants in proportion to their shares in the authorized capital (clause 2, article 24 of Law N 14-FZ). The share is redeemed at the expense of the difference between the value of the company's net assets and the size of its authorized capital (paragraph 2, clause 8, article 23 of Law N 14-FZ). That is, the reserve capital of the company can be the source of covering the value of the distributed share.
3.3.1.18.1. What changes in reserve capital do not lead to a change in the capital of the organization as a whole
The formation of reserve and other funds at the expense of the net profit of the company does not change the capital of the organization as a whole, since an increase in reserve capital is accompanied by a decrease by the same amount of retained earnings of the organization.
For more information on which funds created by the organization are reflected on account 82 “Reserve capital”, see Sec. 3.1.3.5.1 "What is included in reserve capital."
The direction of the reserve capital to cover the loss of the organization also does not lead to a change in the capital of the organization as a whole, since in this case the reserve capital of the organization decreases and retained earnings increase by the same amount (more precisely, the uncovered loss decreases).
The use of funds from the employee corporatization fund to buy back own shares for their distribution among employees leads to a decrease in the reserve capital and to a decrease in the absolute value of the indicator in the column “Treasury shares redeemed from shareholders”. Thus, this transaction also does not change the capital of the organization. The distribution between the participants of a limited liability company of a share redeemed by the company at the expense of reserve capital can lead to a similar result.
3.3.1.18.2. How are transactions related to changes in reserve capital reflected in accounting
Contributions to the reserve fund made at the expense of the organization's profits are reflected in the credit of account 82 "Reserve capital" in correspondence with account 84 "Retained earnings (uncovered loss)", and the use of reserve capital to cover the organization's loss is reflected in a reverse accounting entry (Instruction for application of the Chart of Accounts).
The distribution of profits (including for the formation of a reserve fund), as well as the use of the reserve fund to cover losses based on the results of the year, are classified as events after the reporting date, indicating the economic conditions that arose after the reporting date in which the organization operates. At the same time, in the reporting period for which the organization distributes profits, no entries are made in accounting (synthetic and analytical) accounting. And when an event occurs after the reporting date, in the accounting of the period following the reporting one, in the general manner, an entry is made reflecting this event (clauses 3, 5, 10 PBU 7/98). Consequently, the data on accounts 82 and 84 in the reporting year are formed taking into account the decision made in the reporting year to transfer part of the profit received at the end of the last year to the reserve fund (on the direction of the reserve fund to cover the loss received at the end of the previous year).
The use of reserve capital funds to cover the costs of repurchasing shares (stakes) of the company when distributing shares (stakes) between the participants of the company may be reflected in the debit entry of account 82 in correspondence with account 81 “Own shares repurchased from shareholders” (or using the settlement accounting account entries: for the debit of account 75 and the credit of account 81, for the debit of account 82 and the credit of account 75).
For the accounting procedure for the repurchase of own shares (stakes) by the company, see Sec. 3.3.1.14.1 "How the authorized capital is reduced by reducing the number of shares (repayment of shares)".
3.3.1.18.3. What accounting data is used when filling out line 3340 “Change in reserve capital”
In the column "Own shares redeemed from shareholders" on line 3340 there is an X sign. However, in our opinion, the cost of acquiring by the organization of its own shares distributed in the reporting period among the employees of the organization can be indicated here if these shares are redeemed at the expense of funds employees' stock fund. This indicator is given without parentheses, as it increases the capital of the organization.
In the column “Total” of line 3340, the sign X is affixed, since this line reflects only such a change in reserve capital that does not lead to a change in the amount of capital as a whole.
3.3.1.18.4. An example of filling in line 3340 "Change in reserve capital"
EXAMPLE 7.8
Indicators on account 82 for the reporting year (there are no other turnovers on account 82 for the reporting year):
thousand roubles.
Solution
In the reporting year, the organization increased its reserve capital at the expense of retained earnings.
The increase in reserve capital amounted to 3990 thousand rubles.
The decrease in retained earnings amounted to 3,990 thousand rubles.
A fragment of the Statement of changes in equity in example 7.8 will look like this.
3.3.1.19. Free string
Section form. 1 “Capital flow” of the Statement of Changes in Capital, approved by Order of the Ministry of Finance of Russia dated July 2, 2010 N 66n, contains a free line (the last line of this section). We believe that this line, if the organization has relevant transactions in the reporting period, can be called “Change in authorized capital” and is located after lines 3330 “Change in additional capital” and 3340 “Change in reserve capital”. The line "Change in the authorized capital" can be assigned code 3350. In our opinion, the introduction of a line that reflects such a change in the authorized capital of the organization, which does not lead to a change in the capital of the organization as a whole, corresponds to the logic of constructing this section. Recall that in sect. 1 of the Statement of changes in equity for the reporting and previous years, indicators are reflected for items that form the following groups:
- "Increase in capital" (lines 3210 - 3216 and 3310 - 3316);
- “Decrease in capital” (lines 3220 - 3227 and 3320 - 3327);
— conditionally distinguished group “Change in the components of capital that does not lead to a change in the amount of capital as a whole” (lines 3230, 3240, 3330 and 3340).
Self-introduced lines 3250 and 3350, called "Change in the authorized capital", can supplement the last of the listed groups of articles.
3.3.1.19.1. What can be reflected in the line "Change in authorized capital"
According to the independently entered line “Change in the authorized capital”, for example:
— increase in the authorized capital of the joint-stock company at the expense of the property of the joint-stock company by placing additional shares among shareholders;
- increase in the authorized capital (fund) at the expense of the company's property (income of a unitary enterprise) by increasing the nominal value of shares (the nominal value of shares of participants in a limited liability company, the authorized fund of a unitary enterprise);
- mandatory reduction in accordance with the legislation of the authorized capital to the amount of the organization's net assets by reducing the nominal value of shares (shares);
- reduction of the authorized capital due to the redemption of own shares (stakes) acquired by the organization, if the shares (stakes) were acquired in the previous year at their nominal value.
All of the above operations do not lead to a change in the capital of the organization as a whole. In the first two cases, simultaneously with an increase in the authorized capital, other components of the organization's capital are reduced by the same amount. In the third, a decrease in the authorized capital is accompanied by an increase in the indicator of retained earnings (a decrease in the indicator of uncovered loss), and in the latter, the authorized capital of the organization and the cost of acquiring own shares (stakes) redeemed from shareholders (participants) are reduced by the same amount.
For more information on how the authorized capital of organizations changes, see:
- sec. 3.3.1.6.1 "How is the authorized capital increase due to the additional issue of shares (additional deposits)";
- sec. 3.3.1.7.1 “How the authorized capital is increased by increasing the nominal value of shares (shares)”;
- sec. 3.3.1.13.1 “How the authorized capital is reduced by reducing the nominal value of shares (shares)”;
- sec. 3.3.1.14.1 "How the authorized capital is reduced by reducing the number of shares (repayment of shares)".
3.3.1.19.2. What accounting data is used when filling out the line "Change in authorized capital"
The column "Authorized capital" on this line may reflect the total credit (debit) turnover on account 80 in correspondence with accounts 81, 82, 83, 84. If the total turnover on account 80 is debit, then it is indicated in parentheses.
In the column “Total” of the line “Change in the authorized capital”, it is necessary to indicate X, since this line reflects only such a change in the authorized capital that does not lead to a change in the amount of capital as a whole.
This line of the Statement of changes in equity provides information on the amount of equity of the organization 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 repurchased 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 of Sec. 1 Statement of changes in equity.
The indicator of the column “Total” of line 3300 of the Statement of changes in equity corresponds to the value of the column “As of December 31 of the reporting year” of line 1300 “Total for Section III” of the Balance Sheet.
For details see:
- on the authorized capital - Sec. 3.1.3.1 “Line 1310 “Authorized capital (share capital, authorized fund, contributions of partners)”;
- on own shares (shares) owned by the company, - Sec. 3.1.3.2 “Line 1320 “Treasury shares repurchased from shareholders”;
- on additional capital - Sec. 3.1.3.3 “Line 1340 “Revaluation of non-current assets” and 3.1.3.4 “Line 1350 “Additional capital (without revaluation)”;
- on reserve capital - Sec. 3.1.3.5 “Line 1360 “Reserve capital”;
- on retained earnings (uncovered loss) - Sec. 3.1.3.6 “Line 1370 “Retained earnings (uncovered loss)”.
3.3.1.20.1. An example of filling in line 3300 “Amount of capital as of December 31 of the reporting year”
EXAMPLE 7.9
Indicators for lines 3200, 3310, 3320, 3340 (there are no indicators for line 3330):
| Line 3200 “Amount of capital as of December 31, 2013” | Line 3310 Capital increase - total | Line 3320 "Decrease in capital - total" | Line 3340 "Change in reserve capital" | |
| 1 | 2 | 3 | 4 | 5 |
| Column "Authorized Capital" | 1000 | — | — | — |
| Column "Treasury shares repurchased from shareholders" | — | — | (180) | — |
| Column "Additional capital" | 330 | 120 | — | — |
| Column "Reserve capital" | 5000 | — | — | 3990 |
| Column "Retained earnings (uncovered loss)" | 19 660 | 9723 | (10 373) | (3990) |
| Column "Total" | 25 990 | 9843 | (10 553) | — |
Solution
in the column "Authorized capital" - 1000 thousand rubles;
in the column "Own shares redeemed from shareholders" - 180 thousand rubles. (in parentheses, since this indicator reduces the amount of the organization's capital);
in the column "Additional capital" - 450 thousand rubles. (330 thousand rubles + 120 thousand rubles);
in the column "Reserve capital" - 8990 thousand rubles. (5000 thousand rubles + 3990 thousand rubles);
in the column "Retained earnings (uncovered loss)" - 15,020 thousand rubles. (19,660 thousand rubles + 9,723 thousand rubles - 10,373 thousand rubles - 3,990 thousand rubles);
in the column "Total" - 25,280 thousand rubles. (25,990 thousand rubles + 9843 thousand rubles - 10,553 thousand rubles).
A fragment of the Statement of changes in equity in example 7.9 will look like this.
| Name of indicator | Code | Authorized capital | Own shares repurchased from shareholders | Extra capital | Reserve capital | Retained earnings (uncovered loss) | Total |
| Equity as at 31 December 2013 | 3200 | 1000 | (-) | 330 | 5000 | 19 660 | 25 990 |
| For 2014————— | |||||||
| Capital increase - total: | 3310 | — | — | 120 | — | 9723 | 9843 |
| Decrease in capital - total: | 3320 | (-) | (180) | (-) | (-) | (10 373) | (10 553) |
| Change in reserve capital | 3340 | X | X | X | 3990 | (3990) | X |
| Equity as at 31 December 2014 | 3300 | 1000 | (180) | 450 | 8990 | 15 020 | 25 280 |
3.3.2. Adjustments due to changes in accounting policies and correction of errors (section 2 of the Statement of Changes in Equity)
In the form of the Statement of changes in equity, approved by Order of the Ministry of Finance of Russia N 66n, sec. 2 is as follows (taking into account the line codes given in Appendix No. 4 to the Order).
| Name of indicator | Code | As of December 31, 20__<1> | Changes in equity for 20__<2> | As of December 31, 20__<2> | |
| at the expense of net profit (loss) | due to other factors | ||||
| Capital - total | |||||
| before adjustments | 3400 | ||||
| adjustment due to: | |||||
| change in accounting policy | 3410 | ||||
| bug fixes | 3420 | ||||
| after adjustments | 3500 | ||||
| including: | |||||
| retained earnings (uncovered loss): | |||||
| before adjustments | 3401 | ||||
| adjustment due to: | |||||
| change in accounting policy | 3411 | ||||
| bug fixes | 3421 | ||||
| after adjustments | 3501 | ||||
It is very important to correctly and accurately prepare a statement of changes in equity. In this regard, we are publishing useful material from the book "Annual Report 2012 edited by Vladimir Meshcheryakov", which clearly describes the process of completing this part of the final documents.
General requirements and heading of the report
The statement of changes in equity consists of three sections.
Section 1 is devoted to the movement of the firm's capital. It should reflect data on the authorized, additional and reserve capital, as well as on own shares redeemed from shareholders, and on the amount of retained earnings (uncovered loss).
The data in the form indicate not only for the reporting year, but also for the previous two years. So, in the report for 2012, in addition to the data of the current reporting period, information is provided for 2011 and 2010.
The indicators of the reporting year and previous years, which are indicated in the report, must be comparable. This allows you to analyze them in dynamics. If in the reporting year the accounting policy of the company did not change significantly, then the figures for the last year will coincide with the data of the previous report. If the accounting policy has changed, then it is impossible to rewrite data from the last year's document in the new report. You need to make adjustments. And the reasons for the discrepancies in the indicators relating to the previous year should be explained in the Explanatory Note.
Section 2 of the report includes information on adjustments that are associated with changes in accounting policies and the correction of errors. Indicators are reflected both before and after the adjustment.
Section 3 includes data on the net assets of the company in the reporting and in the two previous periods.
The statement of changes in capital is signed by the head of the company and its chief accountant.
The heading part of the report is drawn up similarly to the heading part of the balance sheet.
The tabular part of the report is filled in thousands or millions of rubles (code 384 or 385).
Important
Together with a useful book, you will receive a code for free access to the Internet portal in support of the submission of the annual report www.buhgod.ru
Capital flow
This section is a table in which the indicators characterizing the causes of changes in capital are listed line by line on the left, and capital items are presented in the columns on the right:
- column 3 "Authorized capital";
- column 4 "Own shares repurchased from shareholders";
- column 5 "Additional capital";
- column 6 "Reserve capital";
- column 7 "Retained earnings (uncovered loss)";
- column 8 "Total".
The first line of the section (3100) is named like this:
“Amount of capital as of December 31, 20__”. This line reflects the data of the year before last. Let's use an example to show what data needs to be shown in it.
Example
Passive LLC is not a small business and submits a report on changes in capital to the tax office.
"Liability" reports for 2012. In line 3100, the accountant will reflect the amount of each part of the capital as of December 31, 2010.
In line 3200, you need to reflect the amount of capital on December 31 of the year that precedes the reporting one. If you are reporting for 2012, this is 2011.
Column 3 "Authorized Capital"
Here, show the changes in the authorized capital for the reporting and previous years. If the capital of the company increased or decreased, then in the decoding of the lines, indicate the sources of the increase (reasons for the decrease). Take the data to fill in this column from the accounting registers on account 80 "Authorized capital".
Having shown the amount of the authorized capital, in the following lines "Increase in capital" reflect the amount of its increase. Decipher the sources due to which the authorized capital has grown. For this, the report contains the following lines:
- "Additional issue of shares";
- "Increase in the par value of shares";
The increase in the authorized capital is reflected in the credit of account 80 "Authorized capital". Line 3210 indicates its credit turnover for the past year.
If during the past year the authorized capital has decreased, then reflect the amount of the decrease in the lines “Decrease in capital”. At the same time, it is necessary to reveal the reason for such a decrease. For this, the report contains the following lines:
- "Reduction of the par value of shares";
- "Reducing the number of shares";
- "Reorganization of a legal entity".
The decrease in the authorized capital is reflected in the debit of account 80 "Authorized capital". Line 3220 indicates its debit turnover for the past year.
On line 3200, indicate the credit balance on account 80 at the end of last year.
Reflect the growth of the authorized capital in the reporting year in the same order as for the previous year.
It is indicated in the group of lines "Increase in capital":
- 3314 "Additional issue of shares";
- 3315 "Increase in the par value of shares";
- 3316 "Reorganization of a legal entity".
In the form, indicate the credit turnover of account 80 "Authorized capital" for the reporting period.
If during the reporting year the authorized capital of the company has become less, fill in the lines of the section "Decrease in capital" with a breakdown:
- 3324 "Reduction of the par value of shares";
- 3325 "Reducing the number of shares";
- 3326 "Reorganization of a legal entity".
In the form, indicate the debit turnover of account 80 "Authorized capital" for the reporting period.
The size of the authorized capital at the end of the reporting year, reflect on line 3300. Enter the credit balance of account 80 "Authorized capital" as of the end of the year.
Column 4 "Treasury shares repurchased from shareholders"
This column reflects the value of shares that the company bought back from shareholders at their request or by decision of the board of directors. Limited liability companies reflect the value of shares in the authorized capital purchased from the participants (founders) of the company.
Column 5 "Additional capital"
Column 5 reflects data on the movement of additional capital of the company. It changes, for example, as a result of revaluation of fixed assets. To fill in column 5, use the data reflected in account 83 "Additional capital".
First, give the amount of additional capital at the end of the year that preceded the previous year (reporting year minus two years).
Then, in the lines “Revaluation of property”, indicate the amount of increase or decrease in additional capital after the revaluation of the property of the company.
Write down the total amount of capital (already taking into account the revaluation) in line 3300.
Attention!
The revaluation that you performed as of January 1, 2011 should be considered a revaluation as of December 31, 2010 and the amount of additional capital on line 3100 should be adjusted accordingly. This procedure for filling out the report follows from the requirement to retrospectively reflect changes in accounting policies in financial statements (clauses 14 and 15 of PBU 1/2008, letter of the Ministry of Finance of Russia dated January 27, 2012 No. 07-02-18/01).
The amount of additional capital of the company at the end of the past, that is, 2011, reflect in line 3200.
In the next line 3312, show the amount of the increase in additional capital from the revaluation of property carried out at the end of the reporting year, that is, 2012.
If, as a result of the revaluation, the additional capital has decreased, then write down the amount of the decrease in line 3322.
On lines 3213 and 3313 “Income attributable directly to capital increases”, show the amount of VAT transferred to your company by the participant (shareholder) when paying for his shares (shares) in non-monetary funds. In accounting for this transaction, the posting Debit 19 Credit 83 corresponds.
Reflect the amount of additional capital at the end of the reporting year in the final line 3300. This is the balance on account 83 “Additional capital” at the end of the reporting year.
Column 6 "Reserve capital"
The company's reserve capital is formed from retained earnings. All joint-stock companies must do this. At the same time, the size of the reserve capital must be at least 5% of the authorized capital (clause 1, article 35 of the Law of December 26, 1995 No. 208-FZ).
This means that the charter of a joint-stock company can provide for a larger reserve capital.
Limited liability companies are not required to create a reserve fund. But at the request of the founders, enshrined in the charter and accounting policy, such firms can also create a reserve fund.
Account 82 “Reserve capital” serves for its accounting. Therefore, to fill in column 6 "Reserve capital" of the report, use the data on operations on this account.
Information on the change in the reserve capital in the report is also given for two years and is reflected similarly to the authorized and additional capital.
Column 7 "Retained earnings (uncovered loss)"
It reflects information about the movement of retained earnings (uncovered loss) of the company. It is formed from the profit remaining after the payment of income tax and contributions to the reserve capital.
To fill in column 7, use the data on account 84 "Retained earnings (uncovered loss)".
If during the previous and reporting year the accounting policy of the company changed, this should be reflected in the amount of retained earnings.
For example, in 2011, companies reduced the list of deferred expenses (due to the change in paragraph 65 of the RAS). In particular, the amounts of rolling holidays on account 97 "Deferred expenses" as of January 1, 2011 should have been debited to account 84 "Retained earnings (uncovered loss)", thereby reducing retained earnings (increasing uncovered loss) of the past, 2010
On the line "Revaluation of property" show the amount of retained earnings from the revaluation of fixed assets and intangible assets.
Attention!
In 2011, the procedure for accounting for the results of revaluation of fixed assets and intangible assets was changed (p. 15 PBU 6/01, p. 21 PBU 14/2007). So, their initial markdown in previous years was reflected in account 84 “Retained earnings (uncovered loss)”, and in 2011 this amount is debited to account 91 “Other income and expenses”. The changed accounting policy should be extended to 2010. Therefore, in the reporting year, the lines "Revaluation of property" should not affect column 7 "Retained earnings (uncovered loss)".
Changes in accounting policies due to changes in accounting regulations in 2011-2012 must be taken into account when filling in the columns of comparative indicators (related to previous years) of the balance sheet and income statement.
Upon disposal of fixed assets and intangible assets, the amount of their revaluation is transferred from additional capital to the company's retained earnings. This procedure was in force in previous years and is maintained in the reporting year.
In total line 3300, show the credit balance of account 84 at the end of the reporting period.
Column 8 "Total"
The figures in this column are calculated. To fill it in, sum the data of columns 3 through 7, inclusive, for each row of the report.
Adjustment due to changes in accounting policies and correction of errors
Section 2 of the report reflects equity adjustments as of December 31:
- the year preceding the reporting year (last year);
- year preceding the previous one (the year before last).
Please note: fill out 2 is necessary only in cases where in the reporting year the company changed its accounting policy or corrected significant errors in previous reporting periods.
First, indicate the amount of capital before adjustments (line 3400). Then reflect the amount of adjustment in connection with a change in accounting policy (line 3410) and with the correction of errors (line 3420). After that, the amount of capital after adjustment is calculated (line 3500).
Lines 3401 - 3502 provide a breakdown of retained earnings (uncovered loss) and other equity items subject to adjustment.
Net assets
Section 3 of the report provides information on the size of the company's net assets as of December 31:
- reporting year;
- previous (last) year;
- year preceding the previous one (the year before last).
Net assets are determined by subtracting the value of its liabilities from the sum of all assets of the company (with the exception of certain indicators of assets and liabilities). In other words, net assets are the value of current and non-current assets of an enterprise secured by its own funds. How to calculate net assets is explained in the order of the Ministry of Finance of Russia and the Federal Commission for the Securities Market dated January 29, 2003 No. 10n / 03-6 / pz. This document guides both joint-stock companies and limited liability companies.
In addition to filling out a statement of changes in equity, the value of net assets is also needed:
- to control the size of the authorized capital;
- to determine the settlement price of the share.
The fact is that the authorized capital of an LLC or JSC cannot be less than the net asset value.
If the value of net assets at the end of the year turns out to be less than the size of the authorized capital, it will need to be reduced to the value of net assets (after notification of all creditors). If, as a result of the reduction, the authorized capital turns out to be less than the minimum, the company must be liquidated.
Recall that the minimum amount of the authorized capital is 100,000 rubles for OJSC (established no earlier than January 1, 2001), and for LLC (established no earlier than July 1, 2009) and CJSC (established no earlier than January 1, 2001) - 10,000 rubles.
An example of filling out a form
An example of filling out a form for a statement of changes in capital is clearly analyzed in.
In addition, along with a useful book, you will receive a code for free access to the Internet portal to support the submission of the annual report. www.buhgod.ru and you can use the book in electronic format.
Olga Nakhabina, expert of the magazine "Accountant-Doc"
Let's pay attention that from January 1, 2011, the Order of the Ministry of Finance of Russia dated December 24, 2010 No. 186n (hereinafter - Order No. 186n) came into force, which affected a number of RAS and Methodological Guidelines for Accounting. In particular, the limit for the value of fixed assets in accounting has been increased from 20 thousand rubles. up to 40 thousand rubles
This order was published in March 2011. Thus, its provisions received retroactive effect within the current year. And, as you know, the accounting policy for 2011 should be formed on December 31, 2010. Therefore, the approved accounting policy for 2011 changed already in 2011 due to changes in regulatory legal acts on accounting. The effect of such changes will have to be reflected in the second section of the statement of changes in equity in the 2011 annual accounts.
Significant errors of previous years are corrected, depending on the period of their discovery, either by the date of December 31 of the reporting year, or by the date the error was discovered. If the reporting is not approved by the founders, then the first option for correcting the error takes place. In this case, corrective entries are made and revised financial statements are prepared. If a significant error is discovered after the approval of the financial statements by the founders (after April 30 for an LLC and after June 30 for an OJSC), then the second option for correcting errors must be used. In the second case, corrective entries are made in correspondence with the account, and the financial statements are subject to retrospective restatement.
As we can see, the concept of retrospective recalculation is associated with the correction of material errors, and with a change in the accounting policy of the organization, and most importantly, affects the organization's retained earnings.
Let's pay attention! Section 2. “Adjustments due to changes in accounting policies and correction of errors” reflects information on the correction of material errors of the previous year (2010). Information on correction of errors of the current reporting year (2011) is not provided in it. Therefore, when compiling an explanatory note to the annual report, you can draw up a table - a breakdown of the change in capital, in connection with the correction of errors in the reporting year.
Example
Agat LLC carries out production activities. For the period 2009 -2011. There has been no change in the activities of the organization. The organization is on the general system of taxation. As of December 31, 2009, the authorized capital of Agat LLC is 10 thousand rubles, the cost of additional capital is 25 thousand rubles, retained earnings is 1225 thousand rubles.
In 2010, the organization received undistributed net profit in the amount of 680 thousand rubles. Based on the results of 2010, a decision was made to allocate 5% of the net profit of 2010 to the reserve fund, the amount of deductions amounted to 34 thousand rubles. (680 x 5%) A decision was made to accrue dividends based on the results of 2009 in the amount of 55 thousand rubles. As a result, distributed net profit in 2010 amounted to 591 thousand rubles. (680 -34 -55). Also in 2010, a revaluation of fixed assets was carried out, as a result of which the additional capital increased by 15 thousand rubles.
In January 2011, Agat LLC acquired and took into account as part of fixed assets a copier worth 29,500 rubles. (including VAT 4500 rubles). The service life is set to 5 years. For the purposes of taxation of profits, the cost of the fixed asset was included as a lump-sum expense (clause 3, clause 1, article 254 of the NKRF). In February and March 2011, depreciation was charged in the total amount of 834 rubles. In April 2011 Agat LLC issued Order No. 5 on amending the accounting policy for 2011 in connection with the entry into force of Order No. 186n. According to Order No. 5, from January 1, 2011, the limit on the value of fixed assets of Agat LLC was increased from 20 thousand rubles. up to 40 thousand rubles The following entries were made in the accounting records of Agat OJSC:
January 2011:
Dt08-4 Kt60 - 25,000 rubles. (29,500 rubles -4,500 rubles) - an object of property was purchased;
Dt19-VAT Kt60 - 4500 rubles. - reflected VAT presented by suppliers;
Dt68-VAT Kt19-VAT - 4500 rubles. - submitted VAT for deduction;
Dt01 Kt08-4 - 25,000 rubles. - fixed asset object is accepted for accounting;
Dt68-NP Kt77 - 5000 rubles. (25000 x 20%) - accrued (IT).
February 2011:
Dt26 Kt02 - 417 rubles. – depreciation was charged for February 2011;
March 2011:
Dt26 Kt02 - 417 rubles. – depreciation was charged for March 2011;
Dt77 Kt68-NP - 83 rubles. (1000 x 20%) - a decrease in IT is reflected;
Dt91 Kt68-NI - 550 rubles. (25,000 x 2.2%) - property tax was charged in terms of the acquired fixed asset
April 2011:
Dt08-4 Kt60 - (-25000) rub. – the acquisition of property is reversed;
Dt01 Kt08-4 - (- 25000) rub. –reversed the acceptance of fixed assets for accounting;
Dt68-NP Kt77 - (- 5000) rub. - the accrual of IT was reversed;
Dt26 Kt02 - (-834) rub. – the accrued depreciation for February and March 2011 was reversed;
Dt77 Kt68-NP - (-166) rub. – the accrual of IT for February and March 2011 was reversed;
Dt91 Kt68-NI (-550) rub. – the property tax for the 1st quarter of 2011 was reversed in terms of the acquired fixed asset;
Dt10 Kt60 - 25,000 rubles. purchased MPZ;
Dt26 Kt10 - 25,000 rubles. the cost of the MPZ transferred into operation was written off.
As a result of such business transactions for the 1st quarter of 2011, the cost will increase by 24,166 rubles. (25,000 rubles - 834 rubles). Other expenses will be reduced by 550 rubles. As a result, profit before tax will be reduced by 23,616 rubles. (24166 rubles -550 rubles).
Let's assume that before the adjustments, the profit before tax in the 1st quarter of 2011 amounted to 161,000 rubles. Income tax amounted to 32,200 rubles, net profit 128,800 rubles. Then, after making adjustment entries, in connection with a change in the accounting policy of the organization, for the 1st quarter of 2011 there will be such data:
- profit before tax: 161,000 rubles. - 23616 rubles. =137384 rub.;
- income tax: 137384 x 20% \u003d 27477 rubles.
- net profit: 137384 - 27477 \u003d 109907 rubles.
As a result, net profit in the 1st quarter of 2011 will decrease by: 18,893 rubles. (128800 rubles - 109907 rubles). The amount of capital adjustment in connection with the change in the accounting policy of the organization will be 19 thousand rubles. (due to rounding). We will reflect this amount in section 2 of the statement of changes in equity.
Let's continue our example. In July 2011, an unscheduled audit was carried out at the enterprise in connection with the dismissal of the chief accountant. Based on its results, an error was revealed: in November 2010, materials were written off twice for production in the amount of 250 thousand rubles. As a result, the cost of production is overstated by 250 thousand rubles, income tax is underestimated by 50 thousand rubles, and net profit is underestimated by 200 thousand rubles. The accounting policy of Agat LLC for 2011 established that a significant error is an error that leads to a change in the balance sheet or income statement in the amount of 100 thousand rubles. inclusive. Therefore, this error was considered significant. Since it was discovered after the approval of the 2010 annual accounts, the procedure for correcting it is provided for in clause 9 of PBU 22/2010.
Corrective entries were made in July 2011:
Dt10 Kt84 - 250,000 rubles. – corrected the error affecting the cost of 2010, discovered after the approval of the financial statements for 2010;
Reduction of capital -total:
including loss
property revaluation
reduction in the number of shares
dividends
Change in reserve capital
Capital increase in total:
including net profit
property revaluation
income attributable directly to capital increases
additional issue of shares
increase in par value of a share
reorganization of a legal entity
Reduction of capital -total:
including loss
property revaluation
expenses attributable directly to depreciation of capital
depreciation of shares
reduction in the number of shares
reorganization of a legal entity
dividends
Change in additional capital
Change in reserve capital
table 2
2. Adjustments due to changes in accounting policies and correction of errors
Name of indicator | Change in equity for 2010 | ||||
at the expense of net profit (loss) | due to other factors |
||||
Equity -total before adjustments | |||||
adjustment due to: change in accounting policy | |||||
bug fixes | |||||
after adjustment | |||||
| before adjustments | |||||
accounting policy adjustment | |||||
bug fixes | |||||
after adjustments | |||||
