Possibilities / 12.05.2020

Order of the Ministry of Finance of the Russian Federation. On the approval of the regulations on the legal department of the Ministry of Finance of the Russian Federation. Raw materials, materials, finished products and goods

Order of the Ministry of Finance of Russia dated March 30, 2015 N 52n "On approval of the forms of primary accounting documents and registers accounting applied by public authorities ( government bodies), local government bodies, state governing bodies extrabudgetary funds, state (municipal) institutions, and Guidelines for their application "(with amendments and additions)

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Order of the Ministry of Finance of Russia dated March 30, 2015 N 52n
"On approval of the forms of primary accounting documents and accounting registers used by state authorities (state bodies), local authorities, governing bodies of state extra-budgetary funds, state (municipal) institutions, and Methodological guidelines for their application"

With changes and additions from:

Based on article 165 of the Budget Code of the Russian Federation (Collected Legislation of the Russian Federation, 1998, N 31, Art. 3823; 2007, N 18, Art. 2117; N 45, Art. 5424; 2010, N 19, Art. 2291; 2013, 19, Art. 2331; 2014, N 43, Art. 5795), clauses 4 and the Resolution of the Government of the Russian Federation of April 7, 2004 N 185 "Issues of the Ministry of Finance of the Russian Federation" (Collected Legislation of the Russian Federation, 2004, N 15, Art 1478; N 49, Art 4908; N 41, Art 4048; 2005, N 34, Art 3506; N 42, Art 4278; N 49, Art 5222; 2007, N 45, Art 5491; N 53, Art.6607; 2008, N 5, Art.411; N 17, Art. 1895; N 34, Art. 3919; 2010, N 2, Art. 192; N 20, Art. 2468; N 52, Art. 7104; 2011, N 36, Art.5148; 2012, N 20; Art. 2562; N 29, Art. 4115; N 37, Art. 5001; 2013, N 5, Art. 411; N 20, Art. 2488 ; N 36, Art. 4578; N 38, Art. 4818; 2014, N 40, Art. 5426) and in order to establish uniform order of accounting by state authorities (state bodies), local self-government bodies, governing bodies of state extra-budgetary funds, state (municipal) institutions, I order:

1. Approve the List unified forms primary accounting documents used by state authorities (state bodies), local self-government bodies, governing bodies of state extra-budgetary funds, state (municipal) institutions, in accordance with Appendix No. 1 to this order.

2. To approve the forms of primary accounting documents for state authorities (state bodies), local authorities, governing bodies of state extra-budgetary funds, state (municipal) institutions (class 05 "Unified system of accounting financial, accounting and reporting documentation of the public administration sector" OKUD) , according to Appendix No. 2 to this order.

3. To approve the List of accounting registers used by state authorities (state bodies), local authorities, governing bodies of state extra-budgetary funds, state (municipal) institutions, in accordance with Appendix No. 3 to this order.

4. To approve the forms of accounting registers used by state authorities (state bodies), local self-government bodies, governing bodies of state extra-budgetary funds, state (municipal) institutions (class 05 "Unified system of accounting financial, accounting and reporting documents of public sector organizations" OKUD ), in accordance with Appendix No. 4 to this order.

5. To approve the Guidelines for the application of forms of primary accounting documents and the formation of accounting registers by state authorities (state bodies), local authorities, governing bodies of state extra-budgetary funds, state (municipal) institutions in accordance with Appendix No. 5 to this order.

6. This order applies when forming accounting policies subject of accounting, starting from 2015.

7. This order applies to state (municipal) unitary enterprises when conducting budget accounting of the facts of economic life arising from the exercise by them, in accordance with the budget legislation of the Russian Federation, of the powers of state (municipal) customers to conclude and execute state (municipal) contracts on behalf of public authorities (state bodies) on behalf of the relevant public law entity , governing bodies of state extra-budgetary funds, local self-government bodies that are state (municipal) customers.

8. This order applies to the State Atomic Energy Corporation "Rosatom", the State Corporation for space activities"Roskosmos" in the conduct of budget accounting of the facts of economic life arising from the exercise of the powers of the chief manager budget funds, the recipient of budget funds, the chief administrator of budget revenues and the administrator of budget revenues, as well as to federal state unitary enterprises when transferring them State corporation on nuclear energy "Rosatom", the State Corporation for Space Activities "Roscosmos" on the basis of agreements of its powers of the state customer to conclude and execute on behalf of the Russian Federation state contracts, including within the framework of the state defense order, on behalf of these corporations when making budget investments into objects capital construction state property of the Russian Federation and for the acquisition of objects real estate into the state ownership of the Russian Federation.

9. To recognize as invalid the order of the Ministry of Finance of the Russian Federation of December 15, 2010 N 173n "On approval of the forms of primary accounting documents and accounting registers used by state authorities (state bodies), local authorities, governing bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions and guidelines for their application "(registered with the Ministry of Justice of the Russian Federation on February 1, 2011, registration number 19658; Russian newspaper, 2011, February 24).

The forms of primary accounting documents and accounting registers used by state authorities, local self-government bodies, management of state non-budgetary funds, state (municipal) institutions have been updated. It is also about the order in which they are applied. Let's note important changes.

Only 4 are attributed to the forms of documents of class 03 "Unified system of primary accounting documentation" OKUD. Money(0310005). Also included are incoming and outgoing cash orders, register of incoming and outgoing cash documents.

To the forms of documents of class 04 "Unified system of banking documentation" OKUD additionally attributed Collection order (0401671).

Class 05 document forms are adapted for use by state (municipal) institutions. Advance Statement (0504505) was transferred from the register list. Also included are the Act on the acceptance and transfer of objects of non-financial assets (0504101), Card (book) for registering the issuance of property for use (0504206), Receipt order for the acceptance of tangible assets (non-financial assets) (0504207).

In the names of part of the forms, the terms "fixed assets" and " auto vehicles"replaced by" non-financial assets "and" vehicles ", respectively.

The fixed provisions apply to state unitary enterprises and municipal unitary enterprises when maintaining budgetary accounting of the facts of economic life arising from the exercise of the powers of state (municipal) customers to conclude and execute contracts on behalf of the relevant authorities.

We are also talking about the maintenance of budget accounting by the State Corporation "Rosatom" when exercising the powers of the main manager, recipient of budgetary funds, chief administrator and administrator of income, as well as FSUEs when the corporation delegates to them the powers of the state customer to conclude and execute contracts on behalf of the Russian Federation, including within the framework of the state defense order, in the implementation of budgetary investments in capital construction objects of state property and for the acquisition of real estate in the latter.

The order is applied when forming the accounting policy starting from 2015.

The previous forms were declared invalid.

Order of the Ministry of Finance of Russia dated March 30, 2015 N 52n "On Approval of Forms of Primary Accounting Documents and Accounting Registers Used by State Authorities (State Bodies), Local Self-Government Bodies, Management Bodies of State Extra-budgetary Funds, State (Municipal) Institutions, and Methodological instructions for their use "

This order comes into force 10 days after the day of its official publication.

This order is applied when forming the accounting policy of the accounting entity, starting from 2015.

According to the letter of the Ministry of Finance of Russia dated June 10, 2015 N 02-07-07 / 33768, the application of forms is carried out by the institution from the moment of approval of amendments to the acts establishing the rules for its document flow and processing technology accounting information for the purpose of organizing and maintaining accounting, adopted as part of the formation of its accounting policy for 2015, taking into account its organizational and technical readiness

This document is amended by the following documents:

Order of the Ministry of Finance of Russia of November 16, 2016 N 209н

The changes take effect 10 days after the day of the official publication of the said order and are applied in the formation of accounting (budget) accounting indicators and accounting (budget) statements for 2016.

, dated 29.03.2017 N 47n, dated 11.04.2018 N 74n)

I. General Provisions

1. This Regulation on accounting and accounting statements in the Russian Federation (hereinafter - the Regulation) was developed on the basis of the Federal Law "On Accounting".

In connection with the loss of force of the Federal Law of 21.11.96 N 129-FZ, one should be guided by the Federal Law of 06.12.2011 N 402-FZ adopted instead.

2. The Regulation determines the procedure for organizing and maintaining accounting records, drawing up and submitting financial statements by legal entities under the legislation of the Russian Federation, regardless of their organizational and legal form (with the exception of credit institutions and state (municipal) institutions), as well as the organization's relationship with external consumers accounting information. (as amended by the Orders of the Ministry of Finance of the Russian Federation of 12/30/99 N 107n, of 10/25/2010 N 132n)

Branches and representative offices of foreign organizations located on the territory of the Russian Federation can maintain accounting records based on the rules established in the country of location of the foreign organization, if the latter do not contradict international standards. financial statements developed by the Committee on international standards financial reporting.

3. The Ministry of Finance of the Russian Federation, on the basis of the Federal Law "On Accounting", develops and approves provisions (standards) on accounting, other regulatory legal acts and methodological guidelines on accounting, which form the system of regulatory regulation of accounting and are binding on organizations in the territory Of the Russian Federation, including when carrying out activities outside the Russian Federation. (as amended by the Order of the Ministry of Finance of the Russian Federation of 24.12.2010 N 186n)

4. In accordance with the Federal Law "On Accounting":

a-b) the subparagraphs are no longer valid. (as amended by the Order of the Ministry of Finance of the Russian Federation of March 29, 2017 N 47n)

c) the main tasks of accounting are:

formation of complete and reliable information about the activities of the organization and its property status, necessary for internal users of financial statements - managers, founders, participants and owners of the organization's property, as well as external - investors, creditors and other users of financial statements;

providing information necessary for internal and external users of financial statements to monitor compliance with the legislation of the Russian Federation in the implementation of the organization business transactions and their feasibility, the presence and movement of property and obligations, the use of material, labor and financial resources in accordance with the approved norms, standards and estimates;

prevention of negative results economic activity organization and identification of on-farm reserves to ensure its financial stability.

5. Organization for the implementation of the setting of accounting, guided by the legislation of the Russian Federation on accounting, regulations The Ministry of Finance of the Russian Federation and the bodies that are granted the right to regulate accounting by federal laws independently form their accounting policies based on their structure, industry sector and other features of their activities.

6. Responsibility for the organization of accounting in the organization, compliance with the law in the performance of business operations is borne by the head of the organization.

7. The head of the organization may, depending on the volume of accounting work:

a) establish the accounting service as a structural unit headed by the chief accountant;

b) introduce the position of an accountant into the staff;

c) transfer, on a contractual basis, accounting to a centralized accounting department, a specialized organization or a specialist accountant;

d) keep accounting records personally.

The cases provided for in subparagraphs "b", "c" and "d" of this paragraph are recommended to be applied in organizations that are classified as small businesses under the legislation of the Russian Federation.

8. The accounting policy adopted by the organization is approved by order or other written order of the head of the organization.

At the same time, the following are approved:

a working chart of accounts of accounting, containing the accounts used in the organization, necessary for maintaining synthetic and analytical accounting;

forms of primary accounting documents used for registration of business transactions, for which standard forms of primary accounting documents are not provided, as well as forms of documents for internal financial statements;

methods for assessing certain types of property and liabilities;

the procedure for conducting an inventory of property and liabilities;

rules of workflow and technology for processing accounting information;

the procedure for monitoring business operations, as well as other solutions necessary for organizing accounting.

II. Basic rules of accounting

Accounting requirements

9. The organization maintains accounting records of property, liabilities and business transactions (facts of economic activity) by double entry on interconnected accounting accounts included in the working chart of accounts of accounting.

The working chart of accounts of accounting is approved by the organization on the basis of the Chart of accounts of accounting approved by the Ministry of Finance of the Russian Federation.

The accounting of property, liabilities and business transactions (facts of economic activity) is maintained in the currency of the Russian Federation - in rubles. Documenting property, liabilities and other facts of economic activity, maintaining accounting registers and financial statements is carried out in Russian. Primary accounting documents drawn up in other languages must have a line-by-line translation into Russian.

10. For accounting in the organization, an accounting policy is formed, which assumes property isolation and continuity of the organization's activities, the sequence of application of accounting policies, as well as the temporal certainty of the facts of economic activity.

The accounting policy of the organization should meet the requirements of completeness, discretion, priority of content over form, consistency and rationality.

11. In the accounting of the organization, the current costs of manufacturing products, performing work and rendering services and costs associated with capital and financial investments are accounted for separately.

Documenting business transactions

12. First paragraph. - Abolished. (as amended by the Order of the Ministry of Finance of the Russian Federation of March 29, 2017 N 47n)

The requirements of the chief accountant (hereinafter referred to as the chief accountant are also understood as persons who keep accounting in the cases provided for in subparagraphs "b", "c", "d" of paragraph 7 of these Regulations) documenting business transactions and the submission of documents and information to the accounting service are mandatory for all employees of the organization.

13. The first paragraphs - the second. - Abolished. (as amended by the Order of the Ministry of Finance of the Russian Federation of March 29, 2017 N 47n)

Depending on the nature of the transaction, the requirements of regulatory enactments, guidelines on accounting and technology for processing accounting information in source documents additional details may be included.

14. The list of persons entitled to sign primary accounting documents is approved by the head of the organization in agreement with the chief accountant.

The documents that formalize business transactions with monetary funds are signed by the head of the organization and the chief accountant or persons authorized by them.

Without the signature of the chief accountant or a person authorized by him, monetary and settlement documents, financial and credit obligations are considered invalid and should not be accepted for execution (with the exception of documents signed by the head of the federal executive body, the specifics of the execution of which are determined by separate instructions of the Ministry of Finance of the Russian Federation). Under financial and credit liabilities means documents that formalize the financial investments of an organization, loan agreements, credit agreements and contracts concluded for commodity and commercial loan.

In case of disagreement between the head of the organization and the chief accountant on the implementation of certain business operations, the primary accounting documents on them can be accepted for execution with a written order of the head of the organization, who bears full responsibility for the consequences of such operations and the inclusion of data about them in accounting and accounting. reporting.

15. The primary accounting document must be drawn up at the time of the business transaction, and if this is not possible - immediately after the end of the transaction.

When selling goods, products, works and services using cash registers, it is allowed to draw up a primary accounting document at least once a day after its completion on the basis of cash receipts.

The creation of primary accounting documents, the procedure and terms of their transfer for reflection in accounting are carried out in accordance with the document flow schedule approved in the organization. Timely and high-quality execution of primary accounting documents, their transfer on time for reflection in accounting, as well as the reliability of the data contained in them is ensured by the persons who drew up and signed these documents.

16. Making corrections to cash registers and bank documents not allowed. The rest of the primary accounting documents can be corrected only by agreement with the persons who drew up and signed these documents, which must be confirmed by the signatures of the same persons, indicating the date of the amendments.

17. To control and streamline the processing of data on business transactions on the basis of primary accounting documents, consolidated accounting documents can be drawn up.

18. Primary and consolidated accounting documents can be drawn up on paper and computer media. In the latter case, the organization is obliged to make copies of such documents on paper at its own expense for other participants in business operations, as well as at the request of the bodies exercising control in accordance with the legislation of the Russian Federation, the court and the prosecutor's office.

Accounting registers

19. The accounting registers are intended for the systematization and accumulation of information contained in the primary accounting documents accepted for accounting, for reflection on the accounting accounts and in the accounting statements.

Accounting registers can be kept in special books (journals), on separate sheets and cards, in the form of machine-grams obtained using computer technology, as well as on computer storage media. When maintaining accounting registers on computer media, it should be possible to display them on paper media.

Forms of accounting registers are developed and recommended by the Ministry of Finance of the Russian Federation, bodies that are granted the right to regulate accounting by federal laws, or federal executive bodies, organizations, subject to their observance of general methodological principles of accounting.

20. Business transactions should be reflected in the accounting registers in chronological order and grouped according to the corresponding accounting accounts.

The correctness of the reflection of business transactions in the accounting registers is ensured by the persons who compiled and signed them.

21. When storing accounting registers, they must be protected from unauthorized corrections. Correction of an error in the accounting register must be justified and confirmed by the signature of the person who made the correction, indicating the date of the correction.

22. The content of accounting registers and internal accounting reports is a commercial secret, and in cases stipulated by the legislation of the Russian Federation, a state secret.

Persons who have gained access to information contained in accounting registers and in internal accounting statements are obliged to keep commercial and state secrets. For its disclosure they bear responsibility established by the legislation of the Russian Federation.

Valuation of property and liabilities

23. Property, liabilities and other facts of economic activity for reflection in accounting and financial statements are subject to assessment in monetary terms.

Assessment of property purchased for a fee is carried out by summing up the actual costs incurred for its purchase; property received free of charge - at market value as of the date of posting; property produced in the organization itself - at the cost of its manufacture (actual costs associated with the production of the property).

The composition of actually incurred costs includes, in particular, the costs of acquiring the property itself, interest paid on a commercial loan provided upon purchase, margins (markups), commissions (cost of services) paid to supply, foreign economic and other organizations, customs duties and other payments, shipping, storage and shipping costs incurred by third parties.

The formation of the current market value is based on the price in effect on the date of capitalization of the property received free of charge for this or a similar type of property. The data on the current price must be confirmed by documentary or expert evidence.

The cost of manufacturing is recognized as actually incurred costs associated with the use of fixed assets, raw materials, materials, fuel, energy, labor resources and other costs for the manufacture of the property in the process of manufacturing property.

The use of other valuation methods, including by means of reservation, is allowed in cases stipulated by the legislation of the Russian Federation, as well as by the regulations of the Ministry of Finance of the Russian Federation and bodies that are granted the right to regulate accounting by federal laws.

24. Entries in accounting for the organization's foreign currency accounts, as well as for operations in foreign currency, are made in rubles in amounts determined by converting foreign currency at the exchange rate The Central Bank Russian Federation, in effect at the date of the transaction. At the same time, the specified entries are made in the currency of settlements and payments.

25. It is allowed to keep accounting records of property, liabilities and business transactions in amounts rounded up to whole rubles. The resulting amount differences are charged to the financial results of commercial organization or an increase in income (decrease in expenses) from a non-profit organization. (as amended by the Order of the Ministry of Finance of the Russian Federation of 12/30/99 N 107n)

Inventory of property and liabilities

26. To ensure the reliability of accounting data and financial statements, organizations are obliged to carry out an inventory of property and liabilities, during which their presence, condition and assessment are checked and documented.

Order (number of inventories in reporting year, the dates of their holding, the list of property and obligations checked for each of them, etc.) of the inventory is determined by the head of the organization, except for cases when the inventory is mandatory.

27. Carrying out an inventory is mandatory:

when transferring property for rent, redemption, sale, as well as when transforming a state or municipal unitary enterprise;

before drawing up the annual financial statements (except for property, the inventory of which was carried out not earlier than October 1 of the reporting year). An inventory of fixed assets can be carried out once every three years, and of library funds - once every five years. In organizations located in the regions of the Far North and equivalent areas, inventory of goods, raw materials and materials can be carried out during the period of their lowest residues;

when changing financially responsible persons;

when revealing the facts of theft, abuse or damage to property;

in case of natural disaster, fire or other emergencies caused by extreme conditions;

upon reorganization or liquidation of an organization;

in other cases stipulated by the legislation of the Russian Federation.

28. Discrepancies between the actual availability of property and accounting data revealed during the inventory are reflected in the accounting accounts in the following order:

a) the surplus of property is accounted for at market value on the date of the inventory and the corresponding amount is credited to the financial results of a commercial organization or an increase in income from a non-profit organization; (as amended by the Order of the Ministry of Finance of the Russian Federation of 12/30/99 N 107n)

b) shortage of property and its damage within the norms natural loss are attributed to the costs of production or circulation (costs), in excess of the norms - at the expense of the perpetrators. If the guilty persons are not identified or the court refused to recover damages from them, then the losses from the shortage of property and its damage are written off to the financial results of a commercial organization or an increase in expenses from a non-profit organization. (as amended by the Order of the Ministry of Finance of the Russian Federation of 12/30/99 N 107n)

III. Basic rules for the preparation and presentation of financial statements

Primary requirements

29. Clause is no longer valid. (as amended by the Order of the Ministry of Finance of the Russian Federation of 11.04.2018 N 74n)

30. Financial statements of organizations, consists of: (as amended by the Order of the Ministry of Finance of the Russian Federation of 12/30/99 N 107n)

a) balance sheet;

b) profit and loss statement;

c) annexes to them, in particular a cash flow statement, annexes to balance sheet and other reports provided for by regulatory enactments of the accounting regulatory system;

d) explanatory note;

e) an auditor's report confirming the reliability of the organization's financial statements, if it is subject to mandatory audit in accordance with federal laws.

Paragraph - Deleted. (as amended by the Order of the Ministry of Finance of the Russian Federation of 12/30/99 N 107n)

31. Forms of financial statements of organizations, as well as instructions on how to fill them out, are approved by the Ministry of Finance of the Russian Federation.

Other bodies, which are granted the right to regulate accounting by federal laws, approve, within their competence, accounting forms and instructions on how to fill them out that do not contradict the regulatory legal acts of the Ministry of Finance of the Russian Federation.

32. The financial statements should give a reliable and complete picture of the property and financial situation organization, about its changes, as well as the financial results of its activities.

When preparing financial statements, the organization is guided by this Regulation, unless otherwise established by other provisions (standards) on accounting. (as amended by the Order of the Ministry of Finance of the Russian Federation of 24.12.2010 N 186n)

33. The financial statements of the organization should include indicators of the activities of branches, representative offices and other structural divisions, including those allocated to separate balance sheets.

34. The content and forms of the balance sheet, profit and loss statement, other reports and applications are applied sequentially from one reporting period to another.

35. In the financial statements, data on numerical indicators are given for at least two years - the reporting one and the one preceding the reporting one (except for the report drawn up for the first reporting year).

If the data for the period preceding the reporting year are incomparable with the data for reporting period, then the first of the named data are subject to correction based on the rules established by regulatory enactments. Each material adjustment must be disclosed in explanatory note along with an indication of its reasons.

36. The financial statements are prepared for the reporting year. The reporting year is the period from January 1 to December 31 of the calendar year inclusive.

The first reporting year for a newly created or reorganized organization is the period from the date of its state registration to December 31, inclusive, and for an organization newly created after October 1 (including October 1) - from the date of state registration to December 31 of the following year inclusive.

Data on the facts of economic activities carried out before the state registration of the newly created organization are included in its financial statements for the first reporting year.

37. For the preparation of financial statements, the reporting date is the last calendar day of the reporting period.

38. Financial statements are signed by the head and chief accountant of the organization.

In organizations where accounting is kept on a contractual basis by a specialized organization (centralized accounting) or a specialist accountant, the financial statements are signed by the head of the organization, the head of a specialized organization (centralized accounting) or a specialist in accounting.

The responsibility of the persons who signed the financial statements is determined in accordance with the legislation of the Russian Federation.

39. Changes in the financial statements relating both to the reporting year and to the previous periods (after its approval) are made in the statements drawn up for the reporting period, in which distortions of its data were found.

40. In the accounting statements, offsetting between items of assets and liabilities, items of profit and loss is not allowed, except for cases when such offset is provided for by the rules established by regulatory enactments.

Rules for evaluating articles of financial statements

Uncompleted capital investments

41. Incomplete capital investments include the costs of construction and installation work, the acquisition of buildings, equipment, vehicles, tools, inventory, other material objects of durable use, other capital works and costs (design and survey, geological exploration and drilling, land plots and resettlement in connection with construction, training for newly built organizations, and others). (as amended by the Orders of the Ministry of Finance of the Russian Federation of 03.24.2000 N 31n, from 24.12.2010 N 186n)

Second paragraph. - Abolished. (as amended by the Order of the Ministry of Finance of the Russian Federation of 24.12.2010 N 186n)

42. Incomplete capital investment reflected in the balance sheet at the actual costs incurred by the organization. (as amended by the Order of the Ministry of Finance of the Russian Federation of 24.12.2010 N 186n)

Financial investments

43. Financial investments include investments of an organization in government securities, bonds and other securities of other organizations in the authorized (pooled) capitals of other organizations, as well as loans granted to other organizations.

44. Financial investments are accepted for accounting in the amount of actual costs for the investor. With regard to debt securities, the difference between the amount of actual acquisition costs and the par value during the period of their circulation is allowed to be evenly attributed to the financial results of a commercial organization or an increase in expenses from a non-profit organization as the income attributable to them is accrued. (as amended by the Order of the Ministry of Finance of the Russian Federation of 12/30/99 N 107n)

Organizations acting as professional participants market valuable papers, can revalue investments in securities acquired for the purpose of generating income from their sale, as the quotation changes by stock exchange.

Objects financial investments(except for loans) not paid in full are shown in the asset of the balance sheet in full amount the actual costs of their acquisition under the contract with the attribution of the outstanding amount under the item of creditors in the liability of the balance sheet in cases where the rights to the object have been transferred to the investor. In other cases, the amounts contributed to the account of the objects of financial investments to be acquired are shown in the asset of the balance sheet under the item of debtors.

45. Investments of the organization in the shares of other organizations quoted on the stock exchange, the quotation of which is regularly published, when compiling the balance sheet, are reflected at the end of the reporting year at market value. (as amended by the Order of the Ministry of Finance of the Russian Federation of 24.12.2010 N 186n)

Fixed assets

46. Fixed assets as a set of material and tangible assets used as means of labor in the production of goods, performance of work or provision of services, or for the management of an organization for a period exceeding 12 months or a normal operating cycle, if it exceeds 12 months, include buildings, structures, workers and power machines and equipment, measuring and regulating instruments and devices, computers, vehicles, tools, production and household inventory and accessories, working and productive livestock, perennial plantings, on-farm roads and other fixed assets.

Fixed assets also include capital investments in the radical improvement of land (drainage, irrigation and other reclamation work) and in leased fixed assets.

Capital investments in perennial plantings, radical improvement of land are included in fixed assets annually in the amount of costs related to the areas taken into operation in the reporting year, regardless of the date of completion of the entire complex of works.

The structure of fixed assets includes those owned by the organization land, objects of nature management (water, subsoil and other natural resources).

47. Completed capital investments in leased fixed assets are credited by the organization - the lessee to their own fixed assets in the amount of actual costs incurred, unless otherwise provided by the lease agreement.

48. The cost of fixed assets of the organization is repaid by calculating depreciation over their useful life.

Depreciation of fixed assets is calculated regardless of the results of the organization's economic activity in the reporting period in one of the following ways:

method of writing off the cost in proportion to the volume of products (works, services);

diminishing balance method;

method of writing off the value by the sum of the number of years of useful life.

Seventh paragraph. - Abolished. (as amended by the Order of the Ministry of Finance of the Russian Federation of 24.12.2010 N 186n)

Items of fixed assets of non-profit organizations are not subject to depreciation. (as amended by the Order of the Ministry of Finance of the Russian Federation of 03.24.2000 N 31n)

49. Fixed assets are reflected in the balance sheet according to residual value, i.e. at the actual costs of their acquisition, construction and manufacture minus the amount of accrued depreciation. (as amended by the Order of the Ministry of Finance of the Russian Federation of 12/30/99 N 107n)

Changes in the initial cost of fixed assets in cases of completion, retrofitting, reconstruction and partial liquidation, revaluation of the corresponding objects are disclosed in the appendices to the balance sheet. A commercial organization has the right not more often than once a year (at the end of the reporting year) to revalue fixed assets at replacement cost by indexation or direct recalculation based on documented market prices with the attribution of the arising differences to the additional capital account of the organization, unless otherwise established by regulatory legal acts on accounting. (as amended by the Order of the Ministry of Finance of the Russian Federation of 24.12.2010 N 186n)

50- 53. The clauses are no longer valid. (as amended by the Order of the Ministry of Finance of the Russian Federation of 24.12.2010 N 186n)

54. Material values Remaining from the write-off of fixed assets unsuitable for restoration and further use are accounted for at market value at the date of write-off. (as amended by the Orders of the Ministry of Finance of the Russian Federation of 12/30/99 N 107n, of 12/24/2010 N 186n)

Intangible assets

55. Intangible assets used in economic activities for a period exceeding 12 months and generating income include rights arising from: (as amended by the Order of the Ministry of Finance of the Russian Federation of 03.24.2000 N 31n)

from patents for inventions, industrial designs, breeding achievements, from certificates for utility models, trademarks and service marks or licensing agreements for their use;

from rights to know - how, etc.

In addition, the goodwill of the organization belongs to intangible assets. (as amended by the Order of the Ministry of Finance of the Russian Federation of 24.12.2010 N 186n)

56. The cost of intangible assets is redeemed by amortization over the specified period of their useful life.

For objects for which the cost is repaid, depreciation deductions are determined in one of the following ways:

linear method based on the norms calculated by the organization on the basis of their useful life;

method of writing off the cost in proportion to the volume of products (works, services).

Intangible assets of non-profit organizations are not depreciated. (as amended by the Order of the Ministry of Finance of the Russian Federation of 03.24.2000 N 31n)

The amortization of intangible assets is accrued regardless of the results of the organization's activities in the reporting period.

The acquired business reputation of the organization must be corrected within twenty years (but not more than the life of the organization). (as amended by the Order of the Ministry of Finance of the Russian Federation of 03.24.2000 N 31n)

Depreciation deductions for a positive business reputation of an organization are reflected in accounting by reducing its initial cost. The negative goodwill of the organization is written off in full to the financial results of the organization as other income. (as amended by the Orders of the Ministry of Finance of the Russian Federation of 03.24.2000 N 31n, from 18.09.2006 N 116n, from 24.12.2010 N 186n)

57. Intangible assets reflected in the balance sheet at residual value, i.e. at the actual costs of purchasing, manufacturing and the costs of bringing them to a state in which they are suitable for use for the planned purposes, minus the accrued depreciation. (as amended by the Order of the Ministry of Finance of the Russian Federation of 12/30/99 N 107n)

Raw materials, materials, finished products and goods

58. Raw materials, basic and auxiliary materials, fuel, purchased semi-finished products and components, spare parts, containers used for packaging and transportation of products (goods), and other material resources are reflected in the balance sheet at their actual cost.

Actual cost material resources is determined based on the actual costs incurred for their purchase and manufacture.

Determination of the actual cost of material resources written off for production is allowed to be made using one of the following methods for estimating reserves:

at the cost of a unit of inventory;

at the average cost;

at the cost of the first acquisitions (FIFO);

Paragraph 7 - Deleted. (as amended by the Order of the Ministry of Finance of the Russian Federation of March 26, 2007 N 26n)

60. Goods in organizations engaged in trading activities are reflected in the balance sheet at the cost of their acquisition.

When selling (dispensing) goods, their cost is allowed to be written off using the valuation methods set forth in clause 58 of these Regulations.

When taken into account by an organization occupied retail, goods at selling prices, the difference between the purchase price and the cost at selling prices (discounts, capes) is reflected in the financial statements as a value that adjusts the cost of goods. (as amended by the Order of the Ministry of Finance of the Russian Federation of 24.12.2010 N 186n)

61. Goods shipped, work handed over and services rendered, for which revenue is not recognized, are reflected in the balance sheet at the actual (or standard (planned)) full cost, including, along with the production cost, the costs associated with the sale (sale) of products, works, services reimbursed by the contractual (contract) price. (as amended by the Order of the Ministry of Finance of the Russian Federation of 24.12.2010 N 186n)

62. Values stipulated in clauses 58-60 of this Regulation, for which the price has decreased during the reporting year, or which are obsolete or partially lost their original quality, are reflected in the balance sheet at the end of the reporting year at the possible sale price, if it is lower than the initial procurement (acquisition) cost, with the attribution of the difference in prices to the financial results of a commercial organization or an increase in expenses from a non-profit organization.

Work in progress and prepaid expenses

63. Products (works) that have not passed all stages (phases, redistributions) provided for technological process, as well as incomplete products that have not passed the tests and technical acceptance, refer to work in progress.

64. Work in progress in mass and serial production may be reflected in the balance sheet:

at the actual or standard (planned) production cost;

by direct cost items;

at the cost of raw materials, materials and semi-finished products.

In the case of a one-off production of products, work-in-progress is reflected in the balance sheet at the actual costs incurred.

65. The costs incurred by the organization in the reporting period, but related to the following reporting periods, are reflected in the balance sheet in accordance with the conditions for the recognition of assets established by regulatory legal acts on accounting, and are subject to write-off in accordance with the procedure established for writing off the value of assets of this type. (as amended by the Order of the Ministry of Finance of the Russian Federation of 24.12.2010 N 186n)

Capital and reserves

66. As part of equity capital organizations are taken into account the statutory (reserve), additional and Reserve capital, retained earnings and other reserves.

67. The balance sheet reflects the amount of the authorized (share) capital, registered in the constituent documents as a set of contributions (shares, shares, share contributions) of the founders (participants) of the organization.

The authorized (pooled) capital and the actual debt of the founders (participants) on contributions (contributions) to the authorized (pooled) capital are reflected in the balance sheet separately.

State and municipal unitary enterprises, instead of the authorized (share) capital, take into account the authorized capital formed in accordance with the established procedure.

68. Amount of revaluation non-current assets held in accordance with the established procedure, the amount received in excess of the par value of the placed shares (share premium joint stock company), and other similar amounts are accounted for as additional capital and are shown in the balance sheet separately. (as amended by the Orders of the Ministry of Finance of the Russian Federation of 03.24.2000 N 31n, from 24.12.2010 N 186n)

69. A reserve fund created in accordance with the legislation of the Russian Federation to cover losses of the organization, as well as to repay the bonds of the organization and repurchase own shares reflected in the balance sheet separately.

70. The organization creates reserves for doubtful debts in case of recognition of receivables doubtful with the attribution of the amounts of reserves to the financial results of the organization. (as amended by the Order of the Ministry of Finance of the Russian Federation of 24.12.2010 N 186n)

A receivable from an organization is considered doubtful if it is not repaid or, with a high degree of probability, will not be repaid within the terms established by the contract, and is not secured by appropriate guarantees.)

75. Leftovers currency funds in foreign currency accounts of the organization, other funds (including monetary documents), short-term securities, receivables and accounts payable v foreign currencies aх are reflected in the financial statements in rubles in amounts determined by converting foreign currencies at the exchange rate of the Central Bank of the Russian Federation in effect on reporting date.

76. Fines, penalties and forfeits recognized by the debtor or for which court decisions have been received on their recovery are referred to the financial results of a commercial organization or an increase in income (decrease in expenses) from a non-profit organization and, until they are received or paid, are reflected in the balance sheet of the recipient and the payer respectively, by items of debtors or creditors. (as amended by the Order of the Ministry of Finance of the Russian Federation of 12/30/99 N 107n)

77. Receivables, for which the term limitation period expired, other debts that are unrealistic for collection are written off for each obligation on the basis of the inventory data, written justification and order (instruction) of the head of the organization, and are assigned respectively to the funds of the reserve of doubtful debts or to the financial results of a commercial organization, if during the period, preceding the reporting one, the amounts of these debts were not reserved in the manner prescribed by paragraph 75 of these Regulations, or for an increase in expenses from a non-profit organization. (as amended by the Order of the Ministry of Finance of the Russian Federation of 12/30/99 N 107n)

Writing off a debt at a loss due to the debtor's insolvency is not a cancellation of the debt. This debt must be reflected in the balance sheet within five years from the date of write-off in order to monitor the possibility of its recovery in the event of a change in the debtor's property status.

78. The amounts of accounts payable and accounts payable for which the limitation period has expired are written off for each obligation based on the data of the inventory, written justification and order (instruction) of the head of the organization, and are referred to the financial results of a commercial organization or an increase in income from a non-profit organization. (as amended by the Order of the Ministry of Finance of the Russian Federation of 12/30/99 N 107n)

Profit (loss) of the organization

79. Accounting profit(loss) represents the ultimate financial results(profit or loss) identified for the reporting period on the basis of accounting for all business operations of the organization and the assessment of balance sheet items in accordance with the rules adopted by regulatory legal acts on accounting. (as amended by the Order of the Ministry of Finance of the Russian Federation of 24.12.2010 N 186n)

80. Profit or loss identified in the reporting year, but related to the operations of previous years, are included in the financial results of the organization of the reporting year.

81. Clause is no longer valid. (as amended by the Order of the Ministry of Finance of the Russian Federation of 24.12.2010 N 186n)

82. In the event of the sale and other disposal of the organization's property (fixed assets, stocks, securities, etc.), the loss or income from these operations is referred to the financial results of a commercial organization or an increase in expenses (income) of a non-profit organization. (as amended by the Order of the Ministry of Finance of the Russian Federation of 12/30/99 N 107n)

83. In the balance sheet, the financial result of the reporting period is reflected as retained earnings (uncovered loss), ie. the final financial result revealed for the reporting period, less taxes due from profits established in accordance with the legislation of the Russian Federation and other similar mandatory payments, including sanctions for non-compliance with tax rules.

IV. The procedure for submitting financial statements

84. All organizations submit annual financial statements in accordance with the constituent documents to the founders, members of the organization or owners of its property, as well as to territorial bodies state statistics at the place of their registration. State and municipal unitary enterprises submit financial statements to bodies authorized to manage state property. (as amended by the Order of the Ministry of Finance of the Russian Federation of 12/30/99 N 107n)

Accounting statements are submitted to other executive authorities, banks and other users in accordance with the legislation of the Russian Federation.

The organization is obliged to submit financial statements to the specified addresses, one copy free of charge.

85. Organizations are obliged to submit annual financial statements in the amount of the forms provided for in paragraph 30 of these Regulations. (as amended by the Order of the Ministry of Finance of the Russian Federation of 12/30/99 N 107n)

It is allowed not to submit a cash flow statement to small businesses and non-profit organizations. In addition, small businesses have the right not to submit an annex to the balance sheet, other annexes and an explanatory note.

86. Organizations are required to submit annual financial statements within 90 days after the end of the year, unless otherwise provided by the legislation of the Russian Federation, and quarterly, in cases stipulated by the legislation of the Russian Federation, within 30 days after the end of the quarter.

If the date of submission of financial statements falls on a non-working (day off) day, then the first working day following it is considered the deadline for submitting the statements.

89. The organization's annual financial statements are open to interested users: banks, investors, creditors, buyers, suppliers, etc., who can get acquainted with the annual financial statements and receive copies of them with reimbursement of copying costs. (as amended by the Order of the Ministry of Finance of the Russian Federation of 12/30/99 N 107n)

The organization should provide an opportunity for interested users to familiarize themselves with the accounting records.

Financial statements containing indicators classified as state secrets under the legislation of the Russian Federation shall be presented taking into account the requirements of the said legislation.

90. In cases stipulated by the legislation of the Russian Federation, the organization publishes financial statements and an auditor's report. (as amended by the Order of the Ministry of Finance of the Russian Federation of 24.12.2010 N 186n)

The publication of financial statements is made no later than July 1 of the year following the reporting year, unless otherwise provided by the legislation of the Russian Federation. (as amended by the Order of the Ministry of Finance of the Russian Federation of 24.12.2010 N 186n)

The procedure for publishing financial statements is established by the Ministry of Finance of the Russian Federation and the bodies that are granted the right to regulate accounting by federal laws.

V. Basic rules of consolidated financial statements

91. If an organization has subsidiaries and dependent companies, in addition to its own financial statements, consolidated financial statements are also drawn up, including the indicators of the reports of such companies located in the territory of the Russian Federation and abroad, in accordance with the procedure established by the Ministry of Finance of the Russian Federation.

99. The working chart of accounts of accounting, other documents of accounting policies, coding procedures, computer data processing programs (indicating the terms of their use) must be kept by the organization for at least five years after the reporting year in which they were last used to prepare financial statements.

100. Primary accounting documents can be seized only by the bodies of inquiry, preliminary investigation and prosecutor's office, courts, tax inspectorates and the tax police on the basis of their decisions in accordance with the legislation of the Russian Federation.

The chief accountant or other official of the organization has the right, with permission and in the presence of representatives of the bodies conducting the seizure of documents, to make copies of them indicating the grounds and date of seizure.

101. The head of the organization is responsible for organizing the storage of primary accounting documents, accounting registers and financial statements.

4. Filling in the customs receipt is carried out in Russian. In the cases provided for in clauses 8, 10 and 11 of this Procedure, information in a foreign language may be indicated in the customs receipt.

5. Column 1 "Registration number".

The registration number of the customs receipt is indicated, generated according to the following scheme:

xxxxxxxx / hhmmyy / ER-uuuuuuu, where

element "xxxxxxxx" - eight-digit digital code of the customs authority that issued the customs receipt;

element "hhmmyy" - day, month, two last digits year of registration of the customs receipt;

element "ER-" letter value "ER";

element "uuuuuuu" - the serial number of the customs receipt, consisting of seven characters and formed by continuous numbering, starting from one.

For example: 10122100/010116 / ER-0000057.

The formation of serial and registration numbers is carried out using the software of the Unified Automated information system customs authorities (hereinafter referred to as the UAIS of customs authorities), used to automate the work of customs authorities with customs receipts (hereinafter referred to as a software tool for working with customs receipts) in automatic mode.

6. Column 2 "Method of provision".

Indicate the code and name of the method of ensuring the payment of customs duties and taxes in accordance with Appendix No. 19 to the Decision of the Customs Union Commission of September 20, 2010 No. 378 (official website of the Customs Union Commission http://www.tsouz.ru/, September 21, 2010 g.) as amended by the decisions of the Board of the Eurasian Economic Commission dated February 25, 2014 N 27 (official website of the Eurasian Economic Commission http://curasiancommission.org/, February 26, 2014), dated May 12, 2015 N 52 (the official website of the Eurasian Economic Union http://eaeunion.org/, May 13, 2015) (hereinafter - Decision N 378).

7. Column 3 "General support".

The column is filled in in the case of providing general security for the payment of customs duties, taxes, the value "GO" is indicated.

In other cases, a dash shall be indicated in the column: "-".

8. Column 4 "Payer of customs duties and taxes".

Information is indicated:

about the payer of customs duties and taxes:

about the person who provided security for the payment of customs duties and taxes as a condition for inclusion in one of the registers of persons carrying out activities in the field of customs, or in the register of authorized economic operators.

Depending on the status of the person, the following information is indicated in the column:

1) for Russian legal entities:

the name of the organization containing an indication of the organizational and legal form, an abbreviated name, if such an abbreviated name is provided for by the constituent documents of the person, the location and address of the legal entity, the main state registration number, the taxpayer identification number (hereinafter - TIN, the code of the reason for registration with tax authority, identification code according to the All-Russian classifier of industrial associations (hereinafter - the code according to OKPO);

2) for foreign legal entities:

3) for individuals carrying out activities as individual entrepreneurs:

surname, name, patronymic (if any), place of residence, date of birth, TIN, main state registration number of an individual entrepreneur, OKPO code (if any);

4) for individuals holding Russian Federation citizenship (except for individual entrepreneurs):

surname, name, patronymic (if any), name of the identity document, series and its number, place of residence, date of birth, TIN (if any);

5) for foreign individuals and stateless persons:

surname, name, patronymic (if any), name of the identity document of an individual, series and its number, country of registration (if any), place of residence or place of stay in the Russian Federation (if any), place of residence in a foreign state, citizenship (for foreign individuals).

If in writing foreigners letters of the Latin alphabet are used, such information is indicated in the customs receipt in letters of the Latin alphabet.

9. Column 4.1 "Payer status".

The status of the payer of customs duties and taxes is indicated, which takes one of the following values:

"F" - the payer of customs duties, taxes is individual, including an individual registered as an individual entrepreneur;

"O" - a legal entity is a payer of customs duties and taxes.

10. Column 5 "The person who provided security for the payment of customs duties and taxes".

The column indicates information about the payer of customs duties and taxes, who provided security for the payment of customs duties and taxes.

In the case of providing security for the payment of customs duties and taxes during the transportation of goods in accordance with the customs procedure of customs transit for the payer of customs duties and taxes by another person, if this person has the right to own, use and (or) dispose of the goods in respect of which the payment of customs duties is secured , taxes, the column indicates information about the person who provided security for the payment of customs duties and taxes.

Information is indicated in the manner prescribed for filling in column 4 of the customs receipt.

11. Column 6 "Guarantor / surety / pledger".

The column is filled in if a customs receipt is issued in confirmation of acceptance customs authority bank guarantee or the conclusion by the customs authority of a surety agreement or an agreement on pledge of property to ensure the payment of customs duties and taxes. In other cases, a dash shall be indicated in the column: "-".

Depending on the method of securing the payment of customs duties and taxes (bank guarantee, surety or pledge of property), the following information is indicated:

about the bank, other credit institution that issued a bank guarantee (hereinafter referred to as the guarantor);

about a person with whom the customs authority has concluded a surety agreement or an agreement on pledging property (hereinafter referred to as the guarantor, pledger).

Information about the guarantor, surety, pledger, depending on the status of such a person (legal entity, foreign legal entity, individual operating as an individual entrepreneur, an individual who has citizenship of the Russian Federation (except for individual entrepreneurs), a foreign individual or a person without citizenship) are indicated in the manner prescribed for filling in column 4 of the customs receipt.

12. Column 7 "Additional information / documents to be submitted".

The information on the registration number of the customs declaration and the following information identifying the secured obligation, if any, shall be indicated:

on the obligation to file a customs declaration and submit required documents and information;

on an application for conditional release;

on permission for temporary storage of goods in other places of temporary storage of goods;

on the act of sampling and samples.

Information about the secured obligation may additionally be formed in a coded form.

In the case of registration of a customs receipt in confirmation of the acceptance by the customs authority of a bank guarantee, surety or pledge of property to ensure payment of customs duties and taxes, information on such documents shall also be indicated.

Information is indicated in free form.

13. Column 8 "Information on the accepted security for the payment of customs duties and taxes".

The information on the accepted security for the payment of customs duties and taxes is indicated.

The column "Type of payment" indicates the code and name of the type of payment in accordance with Appendix No. 9 to Decision No. 378 (official website of the Customs Union Commission http://www.tsouz.ru/, September 21, 2010) as amended by decisions Commission of the Customs Union dated April 7, 2011 N 719 (official website of the Commission of the Customs Union http://www.tsouz.ru/, 3 August 2011), dated 16 August 2011 N 906 (official website of the Commission of the Customs Union http : //www.tsouz.ru/, January 24, 2012), decisions of the Board of the Eurasian Economic Commission dated August 23, 2012 N 135 (official website of the Eurasian Economic Commission http://www.tsouz.ru/, August 23, 2012 g.), dated October 18, 2012 N 188 (official website of the Eurasian Economic Commission http://www.tsouz.ru/, October 19, 2012), dated February 25, 2014 N 27 (official website of the Eurasian Economic Commission http://www.curasiancommission.org/, February 26, 2014), dated December 18, 2014 N 237 (official website of the Eurasian economy Commission, http://www.curasiancommission.org/, December 19, 2014), dated May 12, 2015 N 52 (official website of the Eurasian Economic Union http://www.eaeunion.org/, May 13, 2015 No. ), dated August 18, 2015 N 91 (official website of the Eurasian Economic Union http://www.eaeunion.org/, August 20, 2015), dated December 22, 2015 N 168 (official website of the Eurasian Economic Union http: //www.eaeunion.org/, December 23, 2015), dated June 2, 2016 N 54 (official website of the Eurasian Economic Union http://www.eaeunion.org/, June 3, 2016).

In the "Amount" column in the currency of the Russian Federation, for each type of payment code, the amount is indicated:

accepted collateral;

accepted bank guarantee;

an excluded suretyship agreement;

the concluded agreement on the pledge of property.

The column "Method of payment" indicates the method of entering the amounts of security for the payment of customs duties and taxes in accordance with Appendix No. 11 to Decision No. 378 (official website of the Customs Union Commission http://www.tsouz.ru/, September 21, 2010) from amended by the Decision of the Customs Union Commission dated April 7, 2011 N 719 (official website of the Customs Union Commission http://www.tsouz.ru, August 3, 2011), by the Decision of the Board of the Eurasian Economic Commission dated May 12, 2015 N 52 (official website of the Eurasian Economic Union http://www.eaeunion.org/, May 13, 2015). The column is filled in only if a customs receipt is issued to confirm the acceptance of a cash bond.

The column "Details of security documents" contains the details of the documents confirming the provision of security for the payment of customs duties and taxes (type of document, its number, date and amount). In the case of a cash collateral in the case of centralized accounting of customs and other payments, the column is not filled in.

In the line "Amount in words" shall be indicated in words the total amount of security for the payment of customs duties and taxes accepted by the customs authority.

14. Column 9 "Marks of the customs authority".

The column contains information about the authorized official (surname, initials), the date and time of completion of the formation of the customs receipt.

In the case specified in clause 4 of the Procedure for informing payers of customs duties, taxes and (or) other persons who have provided security for the payment of customs duties and taxes, about the execution of a customs receipt approved by this order, in column 9 of the customs receipt printed on paper, the the signature of the authorized official and his personal numbered seal, and in its absence - the signature of the authorized official indicating the surname and initials.

15. Column 10 "Sign of adjustment".

The column contains information about the fact of adjusting the customs receipt.

If changes and (or) additions have been made to the customs receipt, the date and time of the last adjustment of the customs receipt shall be indicated in the column, and a “V” sign shall be placed opposite the word "yes" in a specially designated column.

If the customs receipt has not been corrected, the indicated sign shall be placed opposite the word "no" in a specially designated column.

MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

ORDER

On approval of the Regulations on the Legal Department of the Ministry of Finance of the Russian Federation

Document with changes made:
.
____________________________________________________________________

In accordance with the decree of the Government of the Russian Federation of June 30, 2004 N 329 "On the Ministry of Finance of the Russian Federation" (Collected Legislation of the Russian Federation, 2004, N 31, art. 3258)

I order:

1. To approve the attached Regulation on the Legal Department of the Ministry of Finance of the Russian Federation.

2. To declare invalid:

Order of the Ministry of Finance of the Russian Federation of June 1, 2005 N 112 "On approval of the Regulations on the Legal Department of the Ministry of Finance of the Russian Federation";
________________
* Probably a mistake in the original. It should read "June 7, 2005". - Note from the manufacturer of the database.

clause 2 of the order of the Ministry of Finance of the Russian Federation of February 9, 2012 N 23 "On amendments to certain orders of the Ministry of Finance of the Russian Federation";

clause 3 of the order of the Ministry of Finance of the Russian Federation of October 13, 2010 N 484 "On Amending Certain Acts of the Ministry of Finance of the Russian Federation".

The minister
A.G. Siluanov

Regulations on the Legal Department of the Ministry of Finance of the Russian Federation

APPROVED BY
by order
Ministry of Finance
Russian Federation
dated May 25, 2016 N 181

1. The Legal Department (hereinafter referred to as the Department) is a structural subdivision of the Ministry of Finance of the Russian Federation, created to provide legal support for the activities of the Ministry of Finance of the Russian Federation (hereinafter referred to as the Ministry) for the development of public policy and legal regulation in the field of budgetary, tax, insurance, currency, banking, credit cooperation, microfinance activities, financial markets, public debt, audit activity, accounting and bookkeeping, production, processing and circulation of precious metals and precious stones (except for the development of draft strategic planning documents in the field of mining and production of precious metals, mining of precious stones and their subsequent processing, as well as financial support for business entities in this area in the forms provided for by the legislation of the Russian Federation, support for scientific, technical and innovative activities, information and consulting support, support in the development of human resources and implementation foreign economic activity of the above entities), production and circulation of ethyl alcohol, alcoholic and alcohol-containing products (except for the production of wine, sparkling wine (champagne) from their own grapes by agricultural producers) and limiting the consumption (drinking) of alcoholic products, customs payments, determining the customs value of goods, customs , formation and investment of funds pension savings, including those included in the payout reserve, the organization and conduct of lotteries, gambling, the production and sale of anti-counterfeit printing products, financial support public service, state regulation activities of non-state pension funds, management companies, specialized depositories and actuaries for non-state pension provision obligatory pension insurance and professional pension insurance (with the exception of state regulation of legal relations between a non-state pension fund and participants of a non-state pension fund, insured persons and their successors, as well as in terms of legal relations, the subject of which is Pension Fund Russian Federation), bureau credit histories, rendering state support subjects of the Russian Federation and municipalities through budgetary allocations federal budget, application cash register equipment, procurement of goods, works, services to meet state and municipal needs.
(Clause as amended by order of the Ministry of Finance of Russia dated June 26, 2017 N 481.

2. The Department is guided in its activities by the Constitution of the Russian Federation, federal constitutional laws, federal laws, acts of the President of the Russian Federation and the Government of the Russian Federation, international treaties of the Russian Federation, acts constituting the law of the Eurasian Economic Union, normative legal acts of the Ministry and other federal executive bodies , as well as this Regulation.

3. The Department carries out its activities in cooperation with other departments of the Ministry, federal services and organizations under the jurisdiction of the Ministry, as well as other government bodies (including the subjects of the Russian Federation), local government bodies, organizations and citizens.

4. The Department exercises the following powers:

4.1. Participates in the preparation of projects for submission to the Government of the Russian Federation federal laws, regulatory legal acts of the President of the Russian Federation and the Government of the Russian Federation and other documents that require a decision of the Government of the Russian Federation on issues related to the established sphere of competence of the Department.

4.2. Conducts legal expertise of draft orders of the Ministry.

4.3. Participates jointly with other departments in the preparation of proposals to amend or cancel (invalidate) orders and other regulatory legal acts of the Ministry.

4.4. Within the limits of its competence, together with other departments, participates in the preparation of opinions on draft legislative and other normative legal acts submitted to the Ministry, with the exception of financial and economic opinions on these projects.

4.5. Endorses drafts of legislative and other normative legal acts, as well as opinions submitted for signature to the Minister of Finance of the Russian Federation, Deputy Ministers of Finance of the Russian Federation.

4.6. Together with other departments, develops proposals for improving the legislation of the Russian Federation and submits them for consideration by the Minister of Finance of the Russian Federation.

4.7. Participates in the preparation of proposals for inclusion in the plan of legislative work of the Government of the Russian Federation and endorses the specified plan.

4.8. Considers and endorses documents sent by the Ministry to the Government of the Russian Federation.

4.9. Carries out in accordance with the established procedure legal expertise of draft contracts (agreements) and other civil legal documents, in which the Ministry acts as one of the parties.

4.10. Participates in the work carried out by the departments to select and send the normative legal acts of the Ministry for state registration to the Ministry of Justice of the Russian Federation.

4.11. Represents the interests of the Ministry in the courts and other bodies in accordance with the established procedure.

4.12. Takes part in the development of proposals for defining the powers and improving the work of the departments of the Ministry under the jurisdiction of the Ministry.

4.13. Provides employees of the Ministry under the jurisdiction of the Ministry of federal services and organizations legal assistance on issues related to the competence of the Ministry.

4.14. Prepares reference materials on the legislation of the Russian Federation for the leadership of the Ministry.

4.15. It summarizes the practice of applying the legislation of the Russian Federation and analyzes the implementation of state policy on issues within the competence of the Department.

4.16. Provides timely and full consideration of oral and written applications of citizens on issues within the competence of the Department, making decisions on them and sending responses within the time period established by the legislation of the Russian Federation.

4.17. Provides, within the limits of its competence, the protection of information constituting a state secret.

4.18. Prepares for publication collections and collections of normative legal acts on issues within the competence of the Ministry.

4.19. Organizes professional training of employees of the Department, their retraining, advanced training and internship.

4.20. Carries out work on the acquisition, storage, accounting and use of archival documents generated in the course of the Department's activities.

4.21. Exercises other powers established by orders of the Ministry, instructions of the Minister of Finance of the Russian Federation.

5. The Department has the right on issues within the scope of:

5.1. Interact (including correspondence) with the relevant federal executive authorities and their structural divisions, structural divisions of the Office of the Government of the Russian Federation, as well as other public authorities (including the subjects of the Russian Federation), local government bodies and organizations, as well as departments Ministries.

5.2. Interact (including correspondence) with the relevant federal executive bodies under the jurisdiction of the Ministry.

5.3. Represent the rights and legitimate interests of the treasury of the Russian Federation, the Government of the Russian Federation and the Ministry in courts, including on the collection of legal entities borrowed money federal budget.

5.4. Conduct meetings.

5.5. Exercise other rights established by orders of the Ministry.

6. The Department reports to the Minister of Finance of the Russian Federation.

7. The structure and number of employees of the Department are determined by the Minister of Finance of the Russian Federation.

8. The Department is headed by a director appointed and dismissed by the Minister of Finance of the Russian Federation.

The Director of the Department has deputies appointed and dismissed by the Minister of Finance of the Russian Federation.

The Deputy Directors of the Department ensure the organization of work to fulfill the functions and powers of the Department in the established area of activity in accordance with the distribution of duties between him and his deputies approved by the Director of the Department.

In case of temporary absence of the Director of the Department, his duties are performed by one of his deputies in accordance with the order of the Ministry.

9. Director of the Department:

9.1. Carries out direct management of the Department, bears personal responsibility for the implementation of the powers, functions and the state of executive discipline assigned to the Department.

9.2. Provides, in accordance with the established procedure, preparation for sending to the Government of the Russian Federation of draft acts requiring a decision of the Government of the Russian Federation.

9.3. Provides, in accordance with the established procedure, the preparation of draft regulatory legal acts of the Ministry.

9.4. Provides consideration and, if necessary, coordination of applications, draft acts and other documents submitted to the Ministry, prepares conclusions on them.

9.5. Involves in the prescribed manner for the study of issues related to the sphere of activity of the Ministry, scientific and other organizations, scientists and specialists.

9.6. Conducts meetings with interested federal executive bodies and organizations on draft legislative and other normative legal acts, as well as on other issues within their sphere of competence.

9.7. Visits drafts of normative legal acts and other documents submitted to the Department.

9.8. Provides consideration and signs responses to individual and collective applications of citizens and organizations.

9.9. Submits to the Minister of Finance of the Russian Federation proposals on the structure and staffing table Department within the established number and payroll.

9.10. Distributes responsibilities between his deputies and employees of the Department.

9.11. Approves the regulations on the departments of the Department and the job regulations of the employees of the Department.

9.12. Prepares and submits, in accordance with the established procedure, proposals on the selection and placement of personnel in the Department, on the appointment and dismissal of employees of the Department.

9.13. Makes proposals on the application of disciplinary measures to the employees of the Department.

9.14. Submits, in accordance with the established procedure, proposals for encouraging employees of the Department, submission for the conferment of honorary titles, awarding state awards of the Russian Federation and insignia of the Ministry.

9.15. Develops and implements measures to improve the organization and methods of work of the Department, strengthen the executive discipline, improve the business skills of its employees.

9.16. Ensures the organization and correct conduct of office work in the Department in accordance with the requirements of the instructions for office work in the Ministry.

9.17. Organizes the execution and control of documents received by the Department.

9.18. Ensures the secrecy of the work carried out in the Department.

9.19. Participates in the prescribed manner in meetings of the collegium of the Ministry, as well as in meetings held by the Minister of Finance of the Russian Federation and his deputies on issues within the competence of the Department.

9.20. Exercises other powers and functions established by the regulations of the Ministry, as well as orders and instructions of the Minister of Finance of the Russian Federation and his deputies.

On behalf of the Minister of Finance of the Russian Federation, the Director of the Department may, in the prescribed manner, take part in meetings of the Government of the Russian Federation, meetings with the Prime Minister of the Russian Federation and Deputy Prime Ministers of the Government of the Russian Federation, meetings of government and interagency commissions, councils and organizing committees, collegia of federal executive bodies, events of the Federal Assembly of the Russian Federation, the Supreme State Council and the Council of Ministers of the Union State, the highest bodies of the Commonwealth of Independent States, the Eurasian Economic Union, the Common Economic Space and other events.

10. Documents sent on behalf of the Department on issues within its competence are signed by the Director of the Department.

11. The Director of the Department, having discovered a violation of the legislation of the Russian Federation in the work of the Ministry, is obliged to report this to the Minister of Finance of the Russian Federation.

Document revision
subject to changes and additions
prepared by JSC "Codex"

MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

ON APPROVAL OF THE INSTRUCTIONS FOR BUSINESS PRODUCTION
IN THE MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

In order to establish uniform requirements for the preparation, processing, storage and use of documents, improve office work and increase its efficiency in the Ministry of Finance of the Russian Federation in accordance with the Rules of office work in federal bodies executive power, approved (Collected Legislation of the Russian Federation, 2009, No. 25, Art.3060), the Model Regulations for Interaction of Federal Executive Bodies, approved (Collected Legislation of the Russian Federation, 2005, No. executive authorities approved (Collected Legislation of the Russian Federation, 2005, N 31, Art. 3233), and Methodical recommendations on the development of instructions for office work in federal executive bodies, approved (recognized as not requiring state registration, letter of the Ministry of Justice of the Russian Federation dated April 26, 2010 N 01/6756-DK), I order:

1. To approve the attached Instruction on office work in the Ministry of Finance of the Russian Federation.

2. The directors of departments shall ensure that the employees of the Ministry of Finance of the Russian Federation study this Instruction, as well as fulfill its requirements in practical work.

3. Department information technologies in the field of public and municipal finance management and information support budget process (E.E. Chernyakova) to ensure:

technical support for the activities of employees of the Ministry of Finance of the Russian Federation when working with electronic documents using the electronic document management system of the Ministry of Finance of the Russian Federation;

training of employees of the Ministry of Finance of the Russian Federation to work with electronic documents using the electronic document management system of the Ministry of Finance of the Russian Federation in accordance with this Instruction.

4. To declare invalid:

Order of the Ministry of Finance of the Russian Federation of March 5, 1998 N 35 "On streamlining the organization of work on the preparation, conclusion, registration and storage of contracts (agreements) in which the Ministry of Finance of the Russian Federation acts as one of the parties";

Order of the Ministry of Finance of the Russian Federation of May 15, 2008 N 258 "On approval of the Instruction on office work in the Ministry of Finance of the Russian Federation";

Order of the Ministry of Finance of the Russian Federation of February 9, 2012 N 23 "On Amending Certain Orders of the Ministry of Finance of the Russian Federation";

Order of the Ministry of Finance of the Russian Federation of September 30, 2013 N 266 "On Amending the Instruction on Records Management in the Ministry of Finance of the Russian Federation";

Order of the Ministry of Finance of the Russian Federation of June 1, 2016 N 188 "On the temporary regulation of the organization in the Ministry of Finance of the Russian Federation to work with electronic documents using the electronic document management system of the Ministry of Finance of the Russian Federation";

Order of the Ministry of Finance of the Russian Federation of September 7, 2016 N 358 "On Amending the Appendix to the Temporary Regulations for the Organization in the Ministry of Finance of the Russian Federation to work with electronic documents using the electronic document management system of the Ministry of Finance of the Russian Federation, approved by order of the Ministry of Finance of Russia dated June 1, 2016 No. 188 ".

4. Control over the execution of this order shall be entrusted to the Department of Business Administration and Control (AA Afanasyev).

The minister
A.G. SILUANOV

Trust (blank) loan Interest rate on blank loans

Cash loan without work

Order of the Ministry of Finance of the Russian Federation. On the approval of the regulations on the legal department of the Ministry of Finance of the Russian Federation. Raw materials, materials, finished products and goods