Filling out form 0503721 in the year. Main indicators of the financial statements of the AU: control ratios. Additional forms of budget reporting
"Health care institutions: accounting and taxation", 2012, N 5
The annual financial statements of an institution (budgetary, autonomous) include a form reflecting the financial result of the institution’s activities generated for the current financial year. This form indicates the amount of income that the institution received in the reporting period, the amount of expenses incurred in the reporting period, the net operating result, the result of transactions with assets and liabilities. The procedure for filling out the form raises many questions, so we will consider it on the pages of our magazine.
The procedure for filling out the Report on the financial results of the institution (f. 0503721) (hereinafter referred to as the Report) is set out in paragraphs 50 - 55 of Instruction No. 33n<1>. Indicators are reflected in the Report in the context of the following groups of indicators:
- subsidies for other purposes and budget investments allocated to the institution (column 4);
- subsidies for the implementation of state (municipal) tasks, the institution’s own income, funds for compulsory medical insurance (column 5);
- funds at temporary disposal (column 6).
The final indicator (column 7) reflects the sum of indicators in columns 4 - 6.
The information in the columns is divided into three sections: “Income”, “Expenses”, “and liabilities”.
The report is completed without taking into account the results of final operations to close accounts at the end of the financial year, carried out on December 31 of the reporting financial year (clause 52 of Instruction No. 33n).
Filling out the "Income" section
We will present the rules for filling out the “Income” section of the Report in the form of a table.
| Line code, columns | |
| Line 010 | Sum of lines 030, 040, 050, 060, 090, 100, 110 |
| Lines 030, 040, 050, 062, 063, 096, 101, 104, 110 columns 4 | Not filled in |
| Lines 010, 030, 040, 050, 060, 062, 063, 090 - 093, 096, 099, 100 - 104, 110 columns 6 | Not filled in |
| Line 030 | Amount according to account data 0 401 10 120 "Income from property" |
| Line 040 column 5 | Amount according to account credit 0 401 10 130 "Income from the provision of paid services (work)" minus VAT amounts accrued on account of this income |
| Line 050 column 5 | Amount according to account data 0 401 10 140 "Income from amounts forced seizure" |
| Line 060 | Sum of lines 062, 063 |
| Line 062 column 5 | Amount according to account data 2 401 10 152 "Income from proceeds from supranational organizations and foreign governments" |
| Line 063 column 5 | Amount according to the account 2 401 10 153 "Income from proceeds from international financial organizations" |
| Line 090 column 5 | Sum of lines 091 - 093 |
| Line 091 column 4, 5 | Amount according to account data 0 401 10 171 "Income from revaluation of assets" |
| Line 092 column 4, 5 | organizations |
| Line 093 column 4, 5 | Amount according to account data 0 401 10 172 "Income from the sale of assets", increased by the amount income tax accrued on this income organizations in terms of transactions with non-financial assets |
| Line 096 column 5 | Amount according to account data 0 401 10 172 "Income from transactions with assets", increased by the amount income tax accrued on this income organizations regarding transactions with financial assets |
| Line 099 column 4, 5 | Amount according to account data 0 401 10 173 "Emergency income from operations with assets" |
| Line 100 column 4, 5 | Sum of lines 101 - 104 |
| Line 101 column 5 | Amount according to account data 4 401 10 180 "Other income" |
| Line 102 column 4 | Amount according to account data 5 401 10 180 "Other income", increased by the amount accrued due to this corporate income tax income |
| Line 103 column 5 | Not filled in |
| Line 104 column 5 | Amount according to account data 0 401 10 180 "Other income" (2 401 10 180, 7 401 101 80) |
| Line 110 column 5 | Difference between credit and debit turnover for account 2 401 40 130 "Deferred income from the provision of paid services” established for the reporting period period |
Let's look at filling out the lines in the "Income" section using an example.
Example 1. The budgetary medical institution "City Hospital No. 5" provides services in the form of inpatient medical care. In the reporting period, it reflected the following economic and financial transactions on the income received by the institution in the reporting period. To simplify the example, assume that a medical institution provides one type of service.
| Contents of operation | Debit | Credit | Sum, rub. |
| Accrued income from the provision of paid medical services | 2 205 31 560 | 2 401 10 130 | 1 440 000 |
| Accrued income in the form of funds received by the institution within the framework compulsory medical insurance programs | 7 205 81 560 | 7 401 40 180 | 350 000 |
| Income accrued in the form of subsidies, allocated by the founder for the implementation state assignment | 4 205 81 560 | 4 401 10 180 | 31 600 000 |
| from the provision of paid services | 2 201 11 510 | 2 205 31 660 | 1 300 000 |
| Funds have been credited to your personal account Compulsory medical insurance | 7 201 11 510 | 2 205 81 660 | 350 000 |
| Received the subsidy to your personal account to carry out state tasks | 4 201 11 510 | 2 205 81 660 | 31 600 000 |
Let us assume that the budgetary healthcare institution is not a revenue administrator. In this case, the “Income” section of the Report will be filled out as follows.
Filling out the "Expenses" section
Let's look at the line-by-line filling out of the "Expenses" section of the Report in the table.
| Line number | Indicators that are reflected by line |
| Line 150 | Sum of lines 160, 170, 190, 210, 230, 240, 260, 270, 280 |
| Lines 160 - 163, 170 - 176, 190 - 192, 210 - 212, 230, 232, 233, 240, 242, 243, 250, 260, 261, 264, 269, 290 columns 6 | Not filled in |
| Line 160 column 4, 5 | Sum of lines 161 - 163 |
| Line 161 column 4, 5 | Amount according to account data 0 401 20 211 "Expenses according to wages" |
| Line 162 | Amount according to account data 0 401 20 212 "Expenses for other payments" |
| Line 163 column 4, 5 | Amount according to account data 0 401 20 213 "Expenses for accruals for wage payments" |
| Line 170 column 4, 5 | Sum of lines 171 - 176 |
| Line 171 column 4, 5 | Amount according to account data 0 401 20 221 "Expenses for communication services" |
| Line 172 column 4, 5 | Amount according to invoice data 0 401 20 222 "Expenses for transport services" |
| Line 173 column 4, 5 | Amount according to account data 0 401 20 223 "Expenses for utilities" |
| Line 174 column 4, 5 | Amount according to account data 0 401 20 224 "Expenses for rent for use property" |
| Line 175 column 4, 5 | Amount according to invoice data 0 401 20 225 "Expenses for work, property maintenance services" |
| Line 176 column 4, 5 | Amount according to account data 0 401 20 226 "Expenses for other works, services" |
| Line 190 column 4, 5 | Sum of lines 191, 192 |
| Line 191 column 5 | Amount according to invoice 2 401 20 231 "Expenses to service internal debt" |
| Line 192 column 5 | Amount according to invoice 2 401 20 232 "Expenses for servicing external public debt" |
| Lines 191, 192 columns 4 | Not filled in |
| Line 210 | Sum of lines 211, 212 |
| Line 211 column 4, 5 | Amount according to account data 0 401 20 241 "Expenses for free transfers to government and municipal organizations" |
| Line 212 column 4, 5 | Amount according to account data 0 401 01 242 "Expenses for free transfers to organizations, with the exception of state and municipal organizations" |
| Line 230 | Sum of lines 231 - 233 |
| Line 231 column 4 | Amount according to invoice 1 401 20 251 "Expenses for transfers to other budgets of the budget system Russian Federation" |
| Line 231 column 5 | Not filled in |
| Line 232 column 4, 5 | Amount according to account data 0 401 20 252 "Expenses for transfers to supranational organizations and foreign governments" |
| Line 233 column 4, 5 | Amount according to invoice data 0 401 20 253 "Expenses for transfers to international organizations" |
| Line 240 | Sum of lines 241 - 243 |
| Line 242 column 4, 5 | Amount according to account data 0 401 20 262 "Expenses for benefits for social assistance to the population" |
| Line 243 column 4, 5 | Amount according to account data 0 401 20 263 "Expenses on pensions, benefits paid by organizations government sector" |
| Line 260 column 4, 5 | Sum of lines 261, 264, 269 |
| Line 261 column 4, 5 | Amount according to account data 0 401 20 271 "Expenses for depreciation of fixed assets and intangibles assets" |
| Line 264 column 4, 5 | Amount according to account data 0 401 20 272 "Expenditure material reserves" |
| Line 269 column 4, 5 | Amount according to account data 0 401 20 273 "Emergency expenses on transactions with assets" |
| Line 290 | Amount according to account data 0 401 50 000 "Future expenses periods" |
| Line 300 | The difference between lines 301 and 302, equal to the sum of lines 310, 380 |
| Line 301 | Difference between lines 010 and 150 |
| Line 302 column 5 | Amount of accrued corporate income tax during the reporting period |
| Line 302 column 4, 6 | Not filled in |
| Line 310 | Line sum 320, 330, 350, 360, 370 |
| Line 320 | Difference between lines 321 and 322 |
| Line 321 | 0 101 00 000 "Fixed assets", 0 106 00 000 |
| Line 322 | on the corresponding analytical accounts of accounts 0 101 00 000 "Fixed assets", 0 104 00 000 "Depreciation", 0 106 00 000 "Investments in non-financial assets", 0 107 00 000 "Non-financial assets in transit", minus debit turnover for the corresponding analytical accounting accounts accounts 0 104 00 000 |
| Line 330 | Difference between lines 331 and 332 |
| Line 331 | Amount according to debit turnovers reflected on accounts 0 102 00 000 "Intangible assets", 0 106 00 000 |
| Line 332 | Amount based on credit turnover data reflected on the corresponding analytical accounts of accounts 0 101 00 000 "Fixed assets", 0 106 11 000 "Investments in fixed assets - real estate institutions", 0 106 21 000 "Investments in fixed assets funds - especially valuable movable property institutions", 0 106 31 000 "Investments in fixed assets funds - other movable property of the institution", 0 106 41 000 "Investments in fixed assets - leased items", 0 107 11 000 "Cost of fixed assets funds - real estate of the institution in transit", 0 107 21 000 "Cost of fixed assets - especially valuable movable property of the institution in transit", 0 107 31 000 "Cost of fixed assets - other movable property of the institution in transit", 0 107 41 000 "Cost of fixed assets - leased items on the way", with the exception of turns on the internal movement (acceptance of an object for registration in the value investments made), minus debit turnover according to the corresponding analytical accounts account 0 104 00 000 "Depreciation" |
| Line 350 | Difference between lines 351 and 352 |
| Line 351 | Amount according to debit turnovers reflected on the corresponding analytical accounts of accounts "Investments in non-financial assets" |
| Line 352 | Amount based on credit turnover data reflected on the corresponding analytical accounts of accounts 0 103 00 000 "Non-produced assets", 0 106 00 000 "Investments in non-financial assets" |
| Line 360 | Difference between lines 361 and 362 |
| Line 361 | Amount according to debit turnovers reflected on the corresponding analytical accounts accounts 0 105 00 000 "Inventories", 0 106 00 000 "Investments in non-financial assets", 0 107 00 000 "Non-financial assets in transit" |
| Line 362 | Amount based on credit turnover data reflected on the corresponding analytical accounts of accounts 0 105 00 000 "Inventories", 0 106 00 000 "Investments in non-financial assets", 0 107 00 000 "Non-financial assets in transit", 0 108 00 000 "Non-financial assets of treasury property" |
| Line 370 | Difference between lines 371 and 372 |
| Line 371 | Amount according to debit turnovers reflected performance of work, services" |
| Line 372 | Amount based on credit turnover data reflected on the corresponding analytical accounting account 0 109 00 000 "Costs for manufacturing products, performance of work, services" |
Note! According to paragraph 54 of Instruction No. 33n for line codes 160 - 269, column 5 of the Report additionally reflects expenses accepted to reduce income in the reporting period. The data is reflected in the debit turnover of account 0 401 10 130 “Income from the provision of paid services” (2 401 10 130, 4 401 10 130) in correspondence with the corresponding analytical accounts of accounts 0 109 60 000 “Cost of finished products, works, services” ( 2 109 60 000, 4 109 60 000) and 0 109 90 000 “Distribution costs” (2 109 90 000, 4 109 90 000) - in the amount of expenses that formed the cost of work performed, services provided in the context of the corresponding analytical expense codes.
Example 2. Let's add the conditions of example 1. Let's assume that during the reporting period, a healthcare institution made the following expense transactions.
| Contents of operation | Debit | Credit | Sum, rub. |
| Operations within the framework of income-generating activities | |||
| Reflected salary expenses medical workers providing paid medical services | 2 109 60 211 | 2 302 11 730 | 600 000 |
| Accrual of contributions reflected to extrabudgetary funds (RUB 600,000 x 30%) | 2 109 60 213 | 2 303 00 730 | 180 000 |
| employees | 2 302 11 830 | 2 303 01 730 | 78 000 |
| Personal income tax transferred to the budget | 2 303 01 830 | 2 201 11 610 | 78 000 |
| to extrabudgetary funds | 2 303 00 830 | 2 201 11 610 | 180 000 |
| | 2 304 03 830 | 2 201 11 610 | 522 000 |
| The expenses for used when providing medical services materials | 2 109 60 272 | 2 105 00 440 | 65 000 |
| services provided to reduce financial result of the budget institutions | 2 401 10 130 | 2 109 60 000 | 780 000 |
| Transactions with subsidies received for the implementation of government tasks |
|||
| Reflected payroll employees of the institution | 4 109 60 211 | 4 302 11 730 | 24 000 000 |
| Insurance premiums accrued (RUB 24,000,000 x 30%) | 4 109 60 213 | 4 303 00 730 | 7 200 000 |
| Charged to cost services provided within the scope of the assignment founder | 4 401 20 211 | 4 109 60 211 | 24 000 000 |
| 4 401 20 213 | 4 109 60 213 | 7 200 000 | |
| Personal income tax withheld from wages workers (RUB 24,000,000 x 13%) | 4 302 11 830 | 4 303 01 730 | 3 120 000 |
| The amount of wages withheld transferable to employees' plastic cards | 4 302 11 830 | 4 304 03 730 | 16 800 000 |
| Insurance premiums listed to extrabudgetary funds | 4 303 00 830 | 4 201 11 610 | 7 200 000 |
| Personal income tax transferred to the budget | 4 303 01 830 | 4 201 11 610 | 3 120 000 |
| Salary transferred to employees' plastic cards | 4 304 03 830 | 4 201 11 610 | 20 880 000 |
| Computer equipment supplied | 4 106 31 310 | 4 302 31 730 | 300 000 |
| Transport services provided delivery of computer equipment | 4 106 31 310 | 4 302 22 730 | 18 000 |
| Payment has been made for the delivered computer equipment | 4 302 31 830 | 4 201 11 610 | 300 000 |
| Payment has been made for services rendered transport services | 4 302 22 830 | 4 201 11 610 | 18 000 |
| Fixed asset accepted for accounting (computer equipment) at the formed cost | 4 101 34 310 | 4 106 21 410 | 318 000 |
In this case, lines 150 - 372 of the Report must be completed as follows.
| Indicator name | Code lines | Code KOSGU | Activity to provide services (works) |
| Expenses (page 160 + page 170 + page 190 + page 210 + page 230 + page 240 + page 260 + page 270 + page 280) | 150 | 200 | 32 045 000 |
| Remuneration and accruals for payments on wages | 160 | 210 | 31 980 000 |
| including | |||
| wage | 161 | 211 | 24 600 000 |
| accruals for wage payments | 163 | 213 | 7 380 000 |
| Purchase of works, services | 170 | 220 | |
| Expenses on transactions with assets | 260 | 270 | 65 000 |
| including | |||
| depreciation of fixed assets and intangible assets | 261 | 271 | |
| consumption of inventories | 262 | 272 | 65 000 |
| Net operating result (p. 301 - p. 302); (page 310 + page 380)<*> | 300 | 1 345 000 | |
| Operating result before tax (page 010 - page 150) | 291 | 1 345 000 | |
| Income tax | 292 | - | |
| Transactions with non-financial assets (page 320 + page 330 + page 350 + page 360) | 310 | 253 000 | |
| Net receipt of fixed assets | 320 | 318 000 | |
| including | |||
| increase in the value of fixed assets | 321 | 310 | 636 000 |
| reduction in the value of fixed assets | 322 | 410 | 318 000 |
| Net receipt of inventories | 360 | (65 000) | |
| including | |||
| increase in the cost of inventories | 361 | 340 | - |
| reduction in the cost of inventories | 362 | 440 | 65 000 |
| Net change in manufacturing costs finished products (works, services) | 370 | - | |
| including | |||
| increase in costs | 371 | 32 045 000 | |
| cost reduction | 372 | 32 045 000 |
- on the one hand - the amount of accrued income for the reporting period (line 110), reduced by the amount of expenses in the reporting period (line 150) and income tax (line 302);
- on the other hand, the amount of transactions with non-financial assets (line 310) and financial assets (line 390) minus the amount of transactions with liabilities (line 510).
Completing the section "Transactions with financial assets and liabilities"
Transactions with financial assets and liabilities that the institution performed during the reporting period are reflected on lines 380 - 542. The procedure for filling out these lines is given below.
| Line number | Indicators that are reflected by line |
| Line 380 | Difference between lines 390 and 510 |
| Line 390 | Line sum 410, 420, 440, 460, 470, 480 |
| Line 410 | Difference between lines 411 and 412 |
| Line 411 | Amount based on account debit turnover data |
| Line 412 | Amount based on account credit turnover data 0 201 00 000 "Institutional funds" |
| Line 420 | Difference between lines 421 and 422 |
| Line 421 | on accounts 0 204 21 520 "Increase in value bonds", 0 204 22 520 "Increase in value bills", 0 204 23 520 "Increase in the cost of other securities, except shares", 0 215 21 520 "Increase investments in bonds", 0 215 22 520 "Increase investments in bills", 0 215 23 520 "Increase investments in securities other than shares" |
| Line 422 | |
| Line 440 | Difference between lines 441 and 442 |
| Line 441 | Amount of debit turnovers generated on accounts 0 204 31 530 "Increase in share value", 0 204 32 530 "Increase in the authorized capital state (municipal) enterprises", 0 204 33 530 "Increase in the cost of participation in state (municipal) institutions", 0 204 34 530 "Increase in the cost of other forms of participation in capital", 0 215 31 530 "Increase in investments in shares", 0 215 32 530 "Increase in investments to state (municipal) enterprises", 0 215 33 530 "Increasing investments in public (municipal) institutions", 0 215 34 530 "Increasing investment in other forms of participation in capital" |
| Line 442 | The amount of credit turnover generated in the reporting period period on the above accounts |
| Line 460 | Difference between lines 461 and 462 |
| Line 461 | Amount of debit turnovers generated on the account |
| Line 462 | Amount based on credit turnover data reflected on the corresponding analytical accounts of the account 0 207 00 000 "Calculations for credits, borrowings (loans)" |
| Line 470 | Difference between lines 471 and 472 |
| Line 471 | Amount of debit turnovers generated on accounts 0 204 51 550 "Increase in asset value in management companies", 0 204 52 550 "Increase the value of shares in international organizations", 0 204 53 550 "Increase in the cost of other financial assets", 0 215 51 550 "Increase in investments to management companies", 0 215 52 550 "Increase investments in international organizations", 0 215 53 550 "Increasing investments in other financial assets" |
| Line 472 | The amount of credit turnover generated in the reporting period period on the above accounts |
| Line 480 | Difference between lines 481 and 482 |
| Line 481 | Amount of debit turnovers generated on accounts 0 205 00 000 "Income calculations", 0 206 00 000 "Settlements for advances issued", 0 208 00 000 "Settlements with accountable persons", 0 209 00 000 "Calculations for property damage", 2 210 01 560 "Increase in accounts receivable for VAT on acquired material assets, works, services", 0 210 03 560 "Increase accounts receivable from financial transactions authority in cash" 0 210 05 560 "Increase in accounts receivable other debtors" |
| Line 482 | The amount of credit turnover generated in the reporting period period on the above accounts |
| Line 510 | Line sum 520, 530, 540 |
| Line 520 | Difference between lines 521 and 522 |
| Line 521 column 5 | Amount based on credit turnover data reflected on the corresponding analytical accounts of accounts |
| Line 522 column 5 | Amount according to debit turnovers reflected on the corresponding analytical accounts of accounts 2 301 12 000 "Settlements with creditors for state (municipal) securities", 2 301 14 000 "Calculations for borrowings, not " |
| Line 530 | Difference between lines 531 and 532 |
| Line 531 column 5 | Amount based on credit turnover data reflected on the corresponding analytical accounts of accounts being a state (municipal) debt (borrowings)", 2 301 44 000 "Calculations for borrowings in foreign currency that are not state (municipal) debt" |
| Line 532 column 5 | Amount based on credit turnover data reflected on the corresponding analytical accounts of accounts 2 301 24 000 "Calculations for borrowings, not being a state (municipal) debt within the framework of targeted foreign loans (borrowings)", 2 301 44 000 "Calculations on borrowings in foreign currency, not being a state (municipal) debt" |
| Line 540 | Difference between lines 541 and 542 |
| Line 541 | Amount based on credit turnover data reflected on the corresponding analytical accounts of accounts by credit turnover account code 0 304 04 000 "Internal settlements" are reflected until final turnover on accounts upon completion reporting financial year |
| Line 542 | Amount according to debit turnovers reflected on the corresponding analytical accounts of accounts 0 302 00 000 "Settlements for accepted obligations", 0 303 00 000 "Calculations for payments to budgets", 0 304 00 000 "Other settlements with creditors." Data by debit turnover account code 0 304 04 000 "Internal settlements" are reflected until the final turnover of accounts upon completion reporting financial year |
Example 3. Let's use the correspondence of accounts given in examples 1 and 2.
In this case, the section of the Report in question must be completed as follows.
| Indicator name | Code lines | Code KOSGU | Activity to provide services (works) |
| Transactions with financial assets and obligations (page 390 - page 510) | 380 | 1 092 000 | |
| Transactions with financial assets (page 410 + page 420 + page 440 + page 460 + page 470 + page 480) | 390 | 1 092 000 | |
| Net inflow of funds from institutions | 410 | 952 000 | |
| including | |||
| receipt of funds | 411 | 510 | 33 250 000 |
| disposal of funds | 412 | 610 | 32 298 000 |
| Net increase in other receivables debt | 480 | 140 000 | |
| including | |||
| increase in other receivables | 481 | 560 | 33 390 000 |
| reduction of other receivables | 482 | 660 | 33 250 000 |
| Transactions with liabilities (page 520 + page 530 + page 540) | 510 | ||
| Net increase in debt on attractions to non-residents | 530 | ||
| Net increase in other accounts payable debt | 540 | - | |
| including | |||
| increase in other accounts payable | 541 | 730 | 52 296 000 |
| reduction of other accounts payable | 542 | 830 | 52 296 000 |
In conclusion, let us note that when the legal status of a budgetary institution changes during a financial year, it draws up and submits to the founder a Report on the financial results of activities (f. 0503121) (hereinafter referred to as the Report (f. 0503121)). This report form is filled out in accordance with the standards established by Instruction No. 191n<2>, taking into account the following features. The corresponding lines of the sections “Income”, “Expenses” reflect the data of the financial result of the institution’s activities from the beginning of the financial year to the date of change in its type, taking into account the operation of transferring balances of funds when changing the type of institution (line 100 “Other income” (reduction of income under Article 180 KOSGU)). The result of transferring indicators of non-financial assets, financial assets (except for cash in the institution’s accounts) and liabilities from budget accounting accounts to the accounting accounts of the working chart of accounts of a new type of institution in lines 010 - 280 of the Report (f. 0503121) is not reflected.
<2>Instructions on the procedure for drawing up and submitting annual, quarterly and monthly reports on the execution of budgets of the budget system of the Russian Federation, approved. By Order of the Ministry of Finance of Russia dated December 28, 2010 N 191n.
In this case, the indicators on lines 110 “Deferred income” and 280 “Deferred expenses” of the Report (f. 0503121) should be equal to zero (Methodological recommendations on the procedure for reflecting in accounting and financial statements transactions with assets, liabilities and financial results when accepting decisions during the financial year on the transformation of a state (municipal) institution by changing its type, approved by Letter of the Ministry of Finance of Russia dated December 22, 2011 N 02-06-07/5236).
T. Silvestrova
Editor in Chief
"Health care institutions:
accounting and taxation"
Report on the financial results of the institution f. 0503721 must be submitted in annual reports as of January 1, 2019. We'll tell you how to fill out form 0503721 for 2018 according to Instruction 33n. In the article, download the blank form of the new form 0503721.
Instruction 33n was amended by order of the Ministry of Finance dated November 30, 2018 No. 243n. For the financial statements of budgetary and autonomous institutions for 2018, you need to use the new form 0503721.
Major changes to the form:
- updated KOSGU codes;
- changed the grouping of income and expenses;
- the sections “Income” and “Expenses” will not reflect income and expenses of future periods;
- The report does not include data on the correction of errors from previous years.
Form 0503721 “Report on financial results of activities” is drawn up both by an institution and a separate division vested with the right to conduct accounting.
The report on OKUD 0503721 contains data on the financial results of the institution's activities in the context of analytical codes of income (receipts), expenses (payments) as of January 1 of the year following the reporting one. The procedure for filling out form 0503721 for 2018 is given in paragraphs 50–54.1 of the Instructions for filling out reports of budgetary and autonomous institutions No. 33n.
Sample of filling out form 0503721 for 2018
The procedure for filling out a report on form 0503721
Submit the report (f. 0503721) as part of the annual reporting. Draw up a report on form 0503721 before you make final transactions on your accounts. Reflect the indicators in the context of income (receipt) codes and expense codes of KOSGU. This is stated in paragraphs 50, 52 of the Instruction, approved by Order of the Ministry of Finance dated March 25, 2011 No. 33n.
1.4. Report on the financial results of the institution (f. 0503721)
In this form statements reflect the amount of income that the institution received in the reporting period, the amount of expenses incurred in the reporting period, the net operating result, the result of transactions with assets and liabilities. According to the norms paragraph 51 Instructions No. 33n indicators are reflected in the report by type of activity carried out by the institution as follows:
The procedure for filling out the Report on the financial results of the institution ( f. 0503721) (hereinafter referred to as Report f. 0503721) is reflected in p. 50-55 Instructions No. 33n. The draft order of the Ministry of Finance amending Instruction No. 33n is expected to supplement paragraph 54 And 55 Instructions No. 33n. The theoretical part of filling out the Report f. 0503721 will be discussed below.
Here I would like to say a few words regarding activity code 6. The provision of budgetary investments to municipal budgetary institutions is not always associated with capital investments in capital construction projects, but can be carried out, for example, for the purpose of acquiring movable property. In this case, the result of these operations should be a corresponding increase in the value of municipal property held by these institutions with the right of operational management (Letter of the Ministry of Finance of the Russian Federation dated May 14, 2012 N 02-03-09/1701).
Report f. 0503721 is filled out without taking into account the results of final operations to close accounts at the end of the financial year, carried out on December 31 of the reporting financial year ( paragraph 52 Instructions No. 33n).
1.4.1. Filling out the "Income" section
Filling rules section"Revenue" Report f. 0503721 will be presented in table form.
| Line numbers | Indicators reflected by rows |
| Line 010 | Sum lines 030, 040 , 050 , 060 , 090 , 100 , 110 |
| Lines 030, 040 , 050 , 062 , 063 , 096 , 101 , 104 , 110 columns 4 | Not filled in |
| Lines 010, 030 , 040 , 050 , 060 , 062 , 063 , 090-093 , 096 , 099 , 100-104 , 110 columns 6 | Not filled in |
| Line 030 | Amount according to account data 0 401 10 120 "Income from property" |
| Line 040 columns 5 | Amount according to account credit 0 401 10 130 “Income from the provision of paid services (work)” minus VAT accrued from this income |
| Line 050 columns 5 | Amount according to account data 0 401 10 140 "Income from forced seizure amounts" |
| Line 060 | Sum lines 062, 063 |
| Line 062 columns 5 | Amount according to account 2 401 10 152 "Income from receipts from supranational organizations and foreign governments" |
| Line 063 columns 5 | Amount according to account data 2 401 10 153 "Income from proceeds from international financial organizations" |
| Line 090 columns 5 | Sum lines 091-093 |
| Line 091 count 4, 5 | Amount according to account data 0 401 10 171 "Income from revaluation of assets" |
| Line 092 count 4, 5 | The amount according to account 0 401 10 172 “Income from the sale of assets”, increased by the amount of corporate income tax accrued on account of this income |
| Line 093 count 4, 5 | The amount according to account 0 401 10 172 “Income from the sale of assets”, increased by the amount of corporate income tax accrued from this income in terms of transactions with non-financial assets |
| Line 096 columns 5 | Amount according to account 0 401 10 172 “Income from transactions with assets”, increased by the amount of corporate income tax accrued from this income in relation to transactions with financial assets |
| Line 099 count 4, 5 | Amount according to account data 0 401 10 173 "Extraordinary income from transactions with assets" |
| Line 100 count 4, 5 | Sum lines 101-104 |
| Line 101 columns 5 | Amount according to account data 4 401 10 180 "Other income" |
| Line 102 columns 4 | Amount according to account 5 401 10 180 “Other income”, increased by the amount of corporate income tax accrued from this income |
| Line 103 columns 5 | Not filled in |
| Line 104 columns 5 | Amount according to account data 0 401 10 180 “Other income” (2 401 10 180, 7 401 101 80) |
| Line 110 columns 5 | The difference between credit and debit turnover on account 2,401 40,130 “Deferred income from the provision of paid services”, formed during the reporting period |
Here is an example of filling section"Revenue" Report f. 0503721.
Example
Let us assume that in the reporting period (during 2012) the institution accrued the following types of income:
| Contents of operation | Debit | Credit | Amount, rub. |
| Accrued income from the provision of paid services | 2 205 31 560 | 2 401 10 130 | 2 000 000 |
| Income accrued in the form of subsidies allocated by the founder for the implementation of the state task | 4 205 81 560 | 4 401 10 180 | 7 000 000 |
| Accrued income from subsidies provided to budgetary institutions for other purposes | 5 205 81 560 | 5 401 10 180 | 1 200 000 |
| Received into the institution's personal account: | |||
| - funds from the provision of paid services | 2 201 11 510 17
| 2 205 31 660 | 1 880 000 |
| - subsidies for the implementation of government tasks | 4 201 11 510 17
| 2 205 81 660 | 7 000 000 |
| - subsidies for other purposes | 5 201 11 510 17
| 5 205 81 660 | 1 200 000 |
In this case chapter"Revenue" Report f. 0503721 will be filled in as follows.
| Indicator name | Line code | Code KOSGU | Activities with targeted funds | Activities to provide services (perform work) | Total |
| 1 | 2 | 3 | 4 | 5 | 7 |
| Income | 010 | 100 | 1 200 000 | 9 000 000 | 10 200 000 |
| Income from the provision of paid services (performance of work) | 040 | 130 | - | 2 000 000 | 2 000 000 |
| Other income (sum lines 101-103) | 100 | 180 | 1 200 000 | 7 000 000 | 8 200 000 |
| Including: | |||||
| - for subsidies for the implementation of state (municipal) tasks | 101 | 180 | - | 7 000 000 | 7 000 000 |
| - for subsidies for other purposes | 102 | 180 | 1 200 000 | - | 1 200 000 |
The report on the financial performance of the institution is included in the annual accounting (financial) statements of state (municipal) budgetary institutions, compiled as of January 1 of the year following the reporting one.
In this article we will talk about how the Financial Performance Report of an institution is filled out and what indicators are reflected in it.
Federal Law of December 6, 2011 N 402-FZ “On Accounting” (hereinafter referred to as Law N 402-FZ), which extends its effect to non-profit organizations, which include budgetary institutions, establishes that accounting (financial) reporting represents information on the financial position of an economic entity as of the reporting date, the financial result of its activities and cash flows for the reporting period.
Accounting (financial) statements must be prepared on the basis of data contained in accounting registers, as well as information determined by federal and industry standards (clause 1 of Article 13 of Law No. 402-FZ).
The program for the development of federal accounting standards for public sector organizations for 2017 - 2019, approved by Order of the Ministry of Finance of Russia dated October 31, 2017 N 170n, provides for the development and approval of more than two dozen new federal standards, as well as amendments to existing regulatory legal acts regulating accounting and reporting by public sector organizations.
One of the standards that came into force on January 1, 2018 is the Federal Accounting Standard for Public Sector Organizations "Conceptual Framework for Accounting and Reporting of Public Sector Organizations", approved by Order of the Ministry of Finance of Russia dated December 31, 2016 N 256n (hereinafter -
Accounting (financial) statements, based on the degree of generalization of information in them and the procedure for their formation, are divided into individual, consolidated accounting (financial) statements (clause 5 of the GHS “Conceptual Framework”).
According to the degree of disclosure of information in the accounting (financial) statements, such statements are divided into general-purpose accounting (financial) statements and special-purpose accounting (financial) statements (clause 8 of the GHS “Conceptual Framework”).
General purpose accounting (financial) statements are generated by the reporting entity for the purpose of presenting accounting (financial) statements to users who, in accordance with the legislation of the Russian Federation, do not have the right to demand the provision of reporting information on the activities of the reporting entities.
General purpose accounting (financial) statements disclose information about the financial position of the reporting entity (assets at its disposal and liabilities assumed by it), financial results of activities (income and expenses) and cash flows for the reporting period, as well as use for the reporting period funds, state (municipal) property when it achieves the set goals of activities for the provision of services (performing functions (powers) for the implementation of which the reporting entity was created (
The financial statements of an autonomous institution reflect information about its financial position, results of operations, the availability of state (municipal) property, cash flows, the obligations of the institution and the implementation of the financial and economic activity plan, as well as other indicators characterizing the activities of the institution. In the article we will consider the main indicators of financial statements and present their control relationships with interrelated forms.
Users of the financial statements of an autonomous institution are internal and external stakeholders. Internal users include the supervisory board of the institution, bodies exercising the functions and powers of the founder, employees of the institution (managers, accountants, economists, auditors). External - purchasers (recipients) of services (works), tax and other regulatory authorities, creditors, etc.
Analysis of the institution's performance is usually carried out on the basis of annual financial statements.
Composition of annual financial statements
The financial statements of autonomous institutions are prepared in accordance with Instruction No. 33n. The annual report includes the following forms:- balance sheet of a state (municipal) institution (f. 0503730) (hereinafter referred to as balance sheet (f. 0503730));
- certificate of conclusion by the institution of accounting accounts for the reporting financial year (f. 0503710) (hereinafter referred to as certificate (f. 0503710));
- statement of cash flows of the institution (f. 0503723) (hereinafter referred to as the report (f. 0503723));
- certificate of consolidated settlements of the institution (f. 0503725) (hereinafter referred to as certificate (f. 0503725));
- a report on the institution’s implementation of its financial and economic activity plan (f. 0503737) (hereinafter referred to as the report (f. 0503737));
- report on the obligations of the institution (f. 0503738) (hereinafter referred to as the report (f. 0503738));
- report on the financial results of the institution (form 0503721) (hereinafter referred to as the report (form 0503721));
- an explanatory note to the institution's balance sheet (f. 0503760), which includes tables and appendices revealing individual performance indicators of the institution;
- information on the execution of court decisions on the institution’s monetary obligations (f. 0503295).
The reliability of the indicators in the accounting reports must be confirmed by the results of the inventory, which is mandatory before the preparation of annual reports.
The main accounting form is the balance sheet (form 0503730). It consists of four sections, grouped by economic content:
I “Non-financial assets” (synthetic account code 100 00 000);
II “Financial assets” (synthetic account code 200 00 000);
III “Liabilities” (synthetic account code 300 00 000);
IV “Financial result” (synthetic account code 400 00 000).
The balance sheet reflects the main performance indicators of the institution. Other forms allow you to reveal these indicators. Most of these forms have indicators related to balance.
Currently, the Federal Treasury has developed Control ratios for the accounting reporting indicators of state (municipal) budgetary and autonomous institutions (hereinafter referred to as Control ratios), which are used to control:
- interrelated indicators within one form (intra-document control);
- interrelated indicators of various forms (inter-document control);
- compliance of indicators of budget reporting and indicators of consolidated accounting statements of budgetary and autonomous institutions.
Financial performance indicators
The financial result of previous reporting periods is formed by concluding indicators on the accounts of the financial result of the current financial year (401 10 “Revenues of the current financial year”, 401 20 “Expenditures of the current financial year”) and accounts 304 04 “Internal settlements”, 304 06 “Settlements with other creditors » based on the results of the institution’s activities for the financial year, as well as data on the increase (decrease) in the financial results of previous reporting periods by the amount of depreciation (revaluation) of the value of non-financial assets, depreciation accrued on them, obtained as a result of revaluation carried out in the manner prescribed by the legislation of the Russian Federation .The financial result of the reporting period (year) is equal to the net operating result for the same period, which is calculated as follows: income - expenses - income tax + reserves for future expenses.
The financial result indicator for the reporting financial year is determined by:
1) in the report (f. 0503721) on line 300 for the relevant types of activities (columns 4, 5, 6, respectively) or for all types of activities (column 7).
2) in the balance sheet (form 0503730) - the difference column (line 620 minus line 623.1) for the relevant types of activities (difference columns 7 and 3, 8 and 4, 9 and 6, respectively) or for all types of activities (difference column 10 and 6).
It should be noted that according to clause 54.1 of Instruction No. 33n, the financial result reflected in columns 4 (5 and 6) on line 300 of the report (form 0503721) must be correlated with the financial result reflected in the balance sheet (form 0503730) (sum of differences in indicators columns 7 and 3 (8 and 4, 9 and 5) on lines 623, 624, 625, 626, respectively), reduced by the amount of the balance formed during the reporting period on account 0,304,06,000 “Settlements with other creditors” in the certificate (f. 0503725) (according to consolidated calculations (if any)).
For clarity, we present the final control ratios of these reporting forms:
| Balance (f. 0503730) | Ratio | Report (f. 0503721) |
| Indicator (line, column) | Indicator (line, column) | |
Page 620 (gr. 7 - gr. 3) - page 623.1 (gr. 7 - gr. 3) | = | Page 300 gr. 4 + indicators |
Page 620 (gr. 8 - gr. 4) - page 623.1 (gr. 8 - gr. 4) | = | Page 300 gr. 5 + indicators according to the account 0 304 06 000 from the certificate (f. 0503725)* |
Page 620 (gr. 9 - gr. 5) - page 623.1 (gr. 9 - gr. 5) | = | Page 300 gr. 6 + indicators according to the account 0 304 06 000 from the certificate (f. 0503725)* |
Page 620 (gr. 10 - gr. 6) - page 623.1 (gr. 10 - gr. 6) | = | Page 300 gr. 7 + indicators according to the account 0 304 06 000 from the certificate (f. 0503725)* |
When making consolidated settlements (when changing the type of institution).
Indicators of the presence and movement of non-financial assets
The analysis of indicators of the availability of property on the reporting date and the movement of property for the reporting period is carried out on the basis of the following forms:Balance sheet (f. 0503730) (section I);
Report (f. 0503721) (lines 310 - 372);
Information on the movement of non-financial assets of the institution (f. 0503768) (included in the explanatory note to the balance sheet).
Let us present the main control ratios of interrelated indicators in reporting forms for the increase in non-financial assets for the reporting period.
| Indicator name | Balance (f. 0503730) | Ratio | Report (f. 0503721) |
|---|---|---|---|
| Indicator (line, column) | Indicator (line, column) | ||
| Income (increase in non-financial assets): | |||
| - on activities with targeted funds | Page 150 (gr. 7 - gr. 3) | = | Page 310 gr. 4 |
| - as part of a government assignment | Page 150 (gr. 8 - gr. 4) | = | Page 310 gr. 5 |
| - on income-generating activities | Page 150 (gr. 9 - gr. 5) | = | Page 310 gr. 6 |
According to clause 68 of Instruction No. 33n, when compiling information on the movement of non-financial assets of an institution (form 0503768), the following relationships with balance sheet indicators (form 0503730) must be observed:
| Indicator name | Balance (f. 0503730) | Correlative | Information (f. 0503768) |
| Index (line, column) | Index (line, column) |
||
| Availability of non-financial assets acquired within the framework of targeted funds | Lines 010, 011, 012, 020, 021, 022, 091, 092, 101, 102, 040, 041, 050, 051, 070, 080, 081 column 3, 7 | = | Lines 010, 311, 312, 050, 321, 322, (331 + 390), (332 + 372 + 422), 341, (342 + 432), 110, 352, 120, 362, 150, 190, 412 column 4 and 11 (according to KVFO 5, 6) |
| Availability of non-financial assets acquired as part of a government contract | Lines 010, 011, 012, 020, 021, 022, 091, 092, 101, 102, 040, 041, 050, 051, 070, 080, 081 column 4, 8 | = | Lines 010, 311, 312, 050, 321, 322, (331 + 390), (332 + 372 + 422), 341, (342 + 432), 110, 352, 120, 362, 150, 190, 412 column 4 and 11 (according to KVFO 4) |
| Availability of non-financial assets acquired as part of income-generating activities | Lines 010, 011, 012, 020, 021, 022, 091, 092, 101, 102, 040, 041, 050, 051, 070, 080, 081 column 5, 9 | = | Lines 010, 311, 312, 050, 321, 322, (331 + 390), (332 + 372 + 422), 341, (342 + 432), 110, 352, 120, 362, 150, 190, 412 column 4 and 11 (according to KVFO 2, 7) |
| Availability of material assets on off-balance sheet accounts within the framework of target funds | Lines 010, 011, 012, 015, 020, 030, 050, 051, 052, 054, 070, 210, 211, 212, 220, 221, 222, 224, 225, 230, 240, 241, 242, 244 , 245, 246, 247, 250, 251, 252, 253, 254, 255, 256, 257, 260, 261, 262, 263, 264, 265, 266, 267 columns 4 and 8 certificates of availability of property and liabilities on off-balance sheet accounts to balance (f. 0503730) | = | Section 3, lines 450, 451, 452, 453, 460, 470, 480, 481, 482, 483, 484, 490, 510, 511, 512, 520, 521, 522, 523, 524, 530, 540, 541, 542, 543, 544, 545, 546, 547, 550, 551, 552, 553, 554, 555, 556, 557, 560, 561, 562, 563, 564, 565, 566, 567 columns 4 and 7 (according to KVFO 5, 6) |
| Availability of material assets on off-balance sheet accounts within the framework of government assignments | Lines 010, 011, 012, 015, 020, 030, 050, 051, 052, 054, 070, 210, 212, 220, 221, 222, 224, 225, 230, 240, 241, 242, 243, 245 , 246, 247, 250, 251, 252, 253, 254, 255, 256, 257, 260, 261, 262, 263, 264, 265, 266, 267 column 5 and 9 certificate of availability of property and liabilities on off-balance sheet accounts to balance sheet (f. 0503730) | = | Section 3, lines 450, 451, 452, 453, 460, 470, 480, 481, 482, 483, 484, 490, 510, 511, 512, 520, 521, 522, 523, 524, 530, 540, 541, 542, 543, 544, 545, 546, 547, 550, 551, 552, 553, 554, 555, 556, 557, 560, 561, 562, 563, 564, 565, 566, 567 columns 4 and 7 (according to KVFO 4) |
| Availability of material assets in off-balance sheet accounts as part of income-generating activities | Lines 010, 011, 012, 015, 020, 030, 050, 051, 052, 054, 070, 210, 211, 212, 220, 221, 222, 224, 225, 230, 240, 241, 242, 244 , 245, 246, 247, 250, 251, 252, 253, 254, 255, 256, 257, 260, 261, 262, 263, 264, 265, 266, 267 column 6 and 10 certificate of availability of property and liabilities on off-balance sheet accounts to balance (f. 0503730) | = | Section 3, lines 450, 451, 452, 453, 460, 470, 480, 481, 482, 483, 484, 490, 510, 511, 512, 520, 521, 522, 523, 524, 530, 540, 541, 542, 543, 544, 545, 546, 547, 550, 551, 552, 553, 554, 555, 556, 557, 560, 561, 562, 563, 564, 565, 566, 567 columns 4 and 7 (according to KVFO 2, 7) |
More detailed control of interrelated indicators (in the context of non-financial assets, types of activities) is carried out on the basis of Control ratios in the form of comparison of information indicators (form 0503768) with data from other forms.
For example, to check information about the net receipt of fixed assets for the reporting year for activities within the framework of a government assignment, the following ratio of indicators of reporting forms is used:
Information on the costs of manufacturing products (performing work, providing services) (about work in progress) can be checked using the following control ratios:
| Indicator name | Balance (f. 0503730) | Correlative | Report (f. 0503721) |
| Indicator (line, column) | Indicator (line, column) | ||
| Net change in costs for the production of finished products (works, services) (according to KVFO 5, 6) | Page 140 (gr. 7 - gr. 3) | = | Page 370 gr. 4 |
| Net change in costs for the production of finished products (works, services) (according to KVFO 4) | Page 140 (gr. 8 - gr. 4) | = | Page 370 gr. 5 |
| Net change in costs for the production of finished products (works, services) (according to KVFO 2, 7) | Page 140 (gr. 9 - gr. 5) | = | Page 370 gr. 6 |
Information on financial assets and liabilities
Analysis of information on financial assets and liabilities, as well as verification of control ratios for these indicators, is carried out on the basis of:Balance (f. 0503730);
Report (f. 0503723);
Report (f. 0503737);
Report (f. 0503721);
Information about the institution’s cash balances (f. 0503779) (included in the explanatory note to the balance sheet);
Information on the institution's receivables and payables (f. 0503769) (included in the explanatory note to the balance sheet);
Information on the financial investments of the institution (f. 0503771) (included in the explanatory note to the balance sheet);
Information on the amounts of borrowings (f. 0503772) (included in the explanatory note to the balance sheet);
Information on the execution of court decisions on the institution’s monetary obligations (f. 0503295).
Indicators on the institution’s cash balances in accounts, personal accounts, and at the institution’s cash desk are checked using the following control ratios:
| Balance (f. 0503730) | Correlative | Information about the institution’s cash balances (f. 0503779) | ||
| Line | Count | Section, account number | Count | |
| 173 + 179 + 175 + 176 | 3 | = | 3 | |
| 174 | 3 | = | 4 | |
| 173 + 179 + 175 + 176 | 4 | = | 3 | |
| 174 | 4 | = | 4 | |
| 173 + 179 + 175 + 176 | 5 | = | Section 1 (account amounts 3,201,20,000, 2,201,20,000, 7,201,20,000) | 3 |
| 174 | 5 | = | Section 1 (account amount 3,201,23,000, 2,201,23,000, 7,201,23,000) | 4 |
| 173 + 179 + 175 + 176 | 7 | = | Section 1 (account amount 5,201,20,000, 6,201,20,000) | 5 |
| 174 | 7 | = | Section 1 (account amount 5,201,23,000, 6,201,23,000) | 6 |
| 173 + 179 + 175 + 176 | 8 | = | Section 1 (account amount 4,201,20,000) | 5 |
| 174 | 8 | = | Section 1 (account amount 4,201,23,000) | 6 |
| 173 + 179 + 175 + 176 | 9 | = | Section 1 (account total 3,201,20,000, 2,201,20,000, 7,201,20,000) | 5 |
| 174 | 9 | = | Section 1 (total for accounts 3,201,23,000, 2,201,23,000, 7,201,23,000) | 6 |
| 171 | 3 | = | 3 | |
| 172 | 3 | = | 4 | |
| 171 | 4 | = | 3 | |
| 172 | 4 | = | 4 | |
| 171 | 5 | = | 3 | |
| 172 | 5 | = | 4 | |
| 171 | 7 | = | Section 2 (account total 5,201,11,000, 6,201,11,000) | 5 |
| 172 | 7 | = | Section 2 (total for accounts 5,201,13,000, 6,201,13,000) | 6 |
| 171 | 8 | = | Section 2 (account total 4,201,11,000) | 5 |
| 172 | 8 | = | Section 2 (account total 4,201,13,000) | 6 |
| 171 | 9 | = | Section 2 (total for accounts 3,201,11,000, 2,201,11,000, 7,201,11,000) | 5 |
| 172 | 9 | = | Section 2 (total for accounts 3,201,13,000, 2,201,13,000, 7,201,13,000) | 6 |
| 177 | 3 | = | 3 | |
| 177 | 4 | = | 3 | |
| 177 | 5 | = | 3 | |
| 177 | 7 | = | Section 3 (account amount 5,201,34,000, 6,201,34,000) | 5 |
| 177 | 8 | = | Section 3 (account amount 4,201,34,000) | 5 |
| 177 | 9 | = | Section 3 (account amounts 3,201,34,000, 2,201,34,000, 7,201,34,000) | 5 |
To check information about other financial investments, the following control ratios are used:
| Indicator name | Balance (f. 0503730) | Correlative | Report (f. 0503721) |
| Indicator (line, column) | Indicator (line, column) | ||
| Net receipt of securities, except shares (according to KVFO 5, 6) | Page 211 (gr. 7 - gr. 3) + page 371 (gr. 7 - gr. 3) | = | Page 420 gr. 4 |
| Net receipt of securities, except shares (according to KVFO 4) | Page 211 (gr. 8 - gr. 4) + page 371 (gr. 8 - gr. 4) | = | Page 420 gr. 5 |
| Net receipt of securities, except shares (according to KVFO 2, 7) | Page 211 (gr. 9 - gr. 5) + page 371 (gr. 9 - gr. 5) | = | Page 420 gr. 6 |
| Net receipt of shares and other forms of participation in capital (according to KVFO 5, 6) | Page 212 (gr. 7 - gr. 3) + page 372 (gr. 7 - gr. 3) | = | Page 440 gr. 4 |
| Net receipt of shares and other forms of capital participation (according to KVFO 4) | Page 212 (gr. 8 - gr. 4) + page 372 (gr. 8 - gr. 4) | = | Page 440 gr. 5 |
| Net receipt of shares and other forms of participation in capital (according to KVFO 2, 7) | Page 212 (gr. 9 - gr. 5) + page 372 (gr. 9 - gr. 5) | = | Page 440 gr. 6 |
| Net provision of loans (according to KVFO 5, 6) | Page 290 (gr. 7 - gr. 3) | = | Page 460 gr. 4 |
| Net provision of loans (according to KVFO 4) | Page 290 (gr. 8 - gr. 4) | = | Page 460 gr. 5 |
| Net provision of loans (according to KVFO 2, 7) | Page 290 (gr. 9 - gr. 5) | = | Page 460 gr. 6 |
| Net receipt of other financial assets (according to KVFO 5, 6) | Page 213 (gr. 7 - gr. 3) + page 373 (gr. 7 - gr. 3) | = | Page 470 gr. 4 |
| Net inflow of other financial assets (according to KVFO 4) | Page 213 (gr. 8 - gr. 4) + page 373 (gr. 8 - gr. 4) | = | Page 470 gr. 5 |
| Net receipt of other financial assets (according to KVFO 2, 7) | Page 213 (gr. 9 - gr. 5) + page 373 (gr. 9 - gr. 5) | = | Page 470 gr. 6 |
The main indicators for receivables and payables are checked as follows:
| Indicator name | Balance (f. 0503730) | Correlative | Report (f. 0503721) |
| Indicator (line, column) | Indicator (line, column) | ||
| Net increase in accounts receivable (according to KVFO 5, 6) | Page 230 (gr. 7 - gr. 3) + p. 260 (gr. 7 - gr. 3) + p. 310 (gr. 7 - gr. 3) + p. 320 (gr. 7 - gr. 3) + p. 330 (gr. 7 - gr. 3) - p. 337 (gr. 7 - gr. 3) - p. 570 (gr. 7 - gr. 3) - p. 580 (gr. 7 - gr. 3 ) - page 590 (gr. 7 - gr. 3) | = | Page 480 gr. 4 |
| Net increase in accounts receivable (according to KVFO 4) | Page 230 (gr. 8 - gr. 4) + p. 260 (gr. 8 - gr. 4) + p. 310 (gr. 8 - gr. 4) + p. 320 (gr. 8 - gr. 4) + p. 330 (gr. 8 - gr. 4) - p. 337 (gr. 8 - gr. 4) - p. 570 (gr. 8 - gr. 4) - p. 580 (gr. 8 - gr. 4 ) - page 590 (gr. 8 - gr. 4) | = | Page 480 gr. 5 |
| Net increase in accounts receivable (according to KVFO 2, 7) | Page 230 (gr. 9 - gr. 5) + p. 260 (gr. 9 - gr. 5) + p. 310 (gr. 9 - gr. 5) + p. 320 (gr. 9 - gr. 5) + p. 330 (gr. 9 - gr. 5) - p. 337 (gr. 9 - gr. 5) - p. 570 (gr. 9 - gr. 5) - p. 580 (gr. 9 - gr. 5 ) - page 590 (gr. 9 - gr. 5) | = | Page 480 gr. 6 |
| Net increase in borrowing debt (according to KVFO 5, 6) | Page 470 (gr. 7 - gr. 3) | = | Gr. 4 (page 520 + page 530) |
| Net increase in borrowing debt (according to KVFO 4) | Page 470 (gr. 8 - gr. 4) | = | Gr. 5 (page 520 + page 530) |
| Net increase in borrowing debt (according to KVFO 2, 7) | Page 470 (gr. 9 - gr. 5) | = | Gr. 6 (page 520 + page 530) |
| Net increase in other accounts payable | Page 490 (gr. 10 - gr. 6) + p. 510 (gr. 10 - gr. 6) + p. 530 (gr. 10 - gr. 6) - p. 380 (gr. 10 - gr. 6) | = | Page 540 gr. 7 + account indicators 0 304 06 000 from the certificate (f. 0503725) |
To test the overall total of transactions in financial assets and liabilities, the following benchmark ratio is applied:
In conclusion, we note once again that the article presents the ratios of the main indicators of interrelated forms of accounting reporting of autonomous institutions. More detailed information about the Control ratios is available on the websites www.minfin.ru, www.roskazna.ru and it is periodically updated.
Instructions on the procedure for drawing up and submitting annual and quarterly financial statements of state (municipal) budgetary and autonomous institutions, approved. By Order of the Ministry of Finance of the Russian Federation dated March 25, 2011 No. 33n.