Order of the Ministry of Finance 66n on the forms of financial statements. About the forms of financial statements of organizations

27.01.2024 -

The forms of financial reporting forms and the procedure for filling them out are regulated by Order of the Ministry of Finance of Russia “On Forms of Financial Reporting of Organizations” No. 66n dated July 20, 2010. This order allows us to regulate the regulatory aspects not only of financial statements, but also of accounting itself.

Application of the order on the forms of financial statements of organizations

Carrying out any business activity, even a non-commercial one, requires the provision of financial statements. Accounting statements allow you to formulate the final performance indicators of an enterprise for a certain period.

The information reflected in the financial statements allows you to analyze the situation, make competent management decisions, and control the amount of accrued and paid taxes.

According to Order No. 66n, separate forms of financial statements have been approved, which can be found in the corresponding appendix.

Please note that the regulations of this order do not apply to credit organizations and state municipal institutions.

This order has four appendices, each of which has several reporting forms:

Appendix number 1 - consists of a balance sheet and profit and loss account;
Appendix number 2 - consists of three reporting forms: a report on changes in capital, a report on the intended use of funds received, and a report on their movement;
Appendix 3 contains examples of the formatting of explanations that are prepared for the profit and loss statement and balance sheet.

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Thus, when drawing up an explanatory note, it is necessary to adhere to clear regulations for its execution:

the presence of a tabular or text form;
the explanatory tabular form is drawn up taking into account the requirements of Appendix No. 3 of this order;
Appendix No. 4 indicates the encoding of the lines, which is indicated in the financial reporting forms. Provided at the end of the year to state statistics bodies and other executive authorities.

We remind you that according to paragraph 5 of Order No. 66n, after the “Name” column, it is necessary to indicate the code of the indicator approved in Appendix No. 4 of this Order.

Appendix No. 5 consists of simplified forms of financial statements:

balance sheet;
financial results report;
a report on the intended use of the funds received;

Please note that according to paragraph 3 of Order No. 66n, the organization has the right to independently determine the detail of indicators for the articles of the reports that were listed above.

For small businesses that provide simplified financial statements, the right is provided to show the line code for the aggregated indicator, which has the largest share among all indicators of the organization. That is, there is no need to detail indicators by item.

The reporting itself is generated according to a simplified scheme - only the most essential information is filled in, without which it is simply impossible to assess the real financial position of the organization and the results of its activities.

Consequently, when preparing financial statements, including according to a simplified scheme, the requirements of paragraphs 1 – 4 of Order No. 66n are applied.

Samples of filling out financial statements in form No. 1 and 2

We will consider the procedure for filling out Form No. 1 “Balance Sheet” and Form No. 2 “Profit and Loss Statement” for accounting accounts.

The figure below shows the procedure for filling out the balance sheet or form No. 1:

Let's consider the procedure for filling out the indicators of the report on financial results or form No. 2. The first section is devoted to income and expenses by type of activity:

The second section discloses information about other operating income and expenses:

Section three is non-operating income and expenses:

About the new according to the order of the Ministry of Finance of the Russian Federation dated March 6, 2018 No. 41n:

The form of the report on the intended use of funds has been removed from the appendices to the balance sheet and the financial results statement, and at the same time a new clause 2.1 has been introduced on the approval of the form of the report on the intended use of funds as an independent reporting unit. The form itself is included in a separate Appendix 2.1 to Order No. 66n.
There is a provision according to which organizations, when preparing financial statements, use reporting forms approved by Order No. 66n, unless other forms are established by federal or industry accounting standards.

Also a full excerpt of changes from the order of the Ministry of Finance of the Russian Federation dated 03/06/2018 No. 41n:

1. In the preamble, the words “state (municipal) institutions” should be replaced with the words “and public sector organizations”.

2. Subparagraph “c” of paragraph 2 shall be declared invalid.

3. Add clause 2.1 with the following content:

"2.1. Approve the form of the report on the intended use of funds in accordance with Appendix No. 2.1 to this order."

4. In paragraph 3, the words “points 1 and 2” should be replaced with the words “points 1, 2 and 2.1”.

5. Paragraph one of paragraph 4 should be stated as follows:

"To establish that other appendices to the balance sheet, financial performance report, report on the intended use of funds (hereinafter - explanations):."

6. Add clause 8 with the following content:

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

7. In Appendix No. 1 to the order of the Ministry of Finance of the Russian Federation dated July 2, 2010 No. 66n “On the forms of financial statements of organizations” (hereinafter referred to as the order) in note 1 to the balance sheet and note 1 to the financial performance report the words “to the accounting balance sheet and financial results statement" should be deleted.

8. The title of Appendix No. 2 to the order should be stated as follows: “Forms of the statement of changes in capital and the statement of cash flows.”

9. The report form on the intended use of funds is considered Appendix No. 2.1 to the order.

10. In Appendix No. 2.1 to the order:

a) the name of the application should be stated as follows: “Form of a report on the intended use of funds”;

b) in the report form on the intended use of funds, before the column “Name of the indicator”, add the column “Explanations”<3>";

c) the notes should be supplemented with the following paragraph:

"<3>The number of the corresponding explanation is indicated. At the same time, information on income and expenses, cash flows is disclosed taking into account the materiality in relation to the composition of the indicators of the financial results statement and the cash flow statement, respectively, in accordance with Appendices No. 1 and No. 2 to this order."

Ministry of Finance of the Russian Federation

ORDER "On forms of financial statements of organizations"

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

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

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

a) the form of the statement of changes in capital;
b) cash flow statement form;
c) the form of a report on the intended use of the funds received, included in the financial statements of public organizations (associations) that do not carry out entrepreneurial activities and, in addition to disposed property, do not have turnover in the sale of goods (works, services).

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

4. Establish that other appendices to the balance sheet and profit and loss account (hereinafter - explanations):

a) are presented in tabular and (or) text form;
b) the content of the explanations, drawn up in tabular form, is determined by organizations independently, taking into account Appendix No. 3 to this Order.

Recommend that non-profit organizations, with the exception of public organizations (associations) that do not carry out entrepreneurial activities and do not have turnover in the sale of goods (works, services) other than disposed property, use the form of a report on the intended use of funds received when forming the appropriate explanations.

5. Establish that in the financial statements submitted to state statistics bodies and other executive authorities, after the column “Name of the indicator” there is a column “Code”. In the column "Code" the codes of indicators are indicated in accordance with Appendix No. 4 to this Order.

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

a) the balance sheet and profit and loss account include indicators only for groups of items (without detailing the indicators for items);
b) in the appendices to the balance sheet and profit and loss statement, only the most important information is provided, without knowledge of which it is impossible to assess the financial position of the organization or the financial results of its activities.

Small business organizations have the right to prepare submitted financial statements in accordance with paragraphs 1 - 4 of this Order.

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

Deputy
Chairman of the Government
Russian Federation -
Minister of Finance
Russian Federation

Appendix No. 2. Forms of the statement of changes in capital and the statement of cash flows Appendix 2.1. Form of a report on the intended use of funds Appendix No. 3. An example of the preparation of explanations for the balance sheet and the financial results statement Appendix No. 4. Line codes in the accounting reporting forms indicated in the annual financial statements of the organization submitted to state statistics bodies and other executive authorities Appendix N 5. Simplified forms of the balance sheet, statement of financial results, report on the targeted use of funds Appendix N 6. Forms of the balance sheet and report on the targeted use of funds of socially oriented non-profit organizations (lost force)

With changes and additions from:

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

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

2. Approve the following forms of appendices to the balance sheet and financial performance report in accordance with Appendix No. 2 to this order:

Information about changes:

The Order was supplemented with clause 2.1 from May 27, 2018 - Order

2.1. Approve the form of the report on the intended use of funds in accordance with Appendix No. 2.1 to this order.

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

a) are presented in tabular and (or) text form;

Information about changes:

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

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

If the financial statements of certain categories of organizations that have the right to use simplified accounting methods, including simplified accounting (financial) statements, include aggregated indicators that include several indicators (without their detail), the line code is indicated by the indicator that has the greatest share as part of the aggregated indicator.

6. Establish that organizations that have the right to use simplified methods of accounting, including simplified accounting (financial) statements, prepare financial statements according to the following simplified system:

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

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

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

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

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

Information about changes:

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

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

Registration N 18023

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

This is a balance sheet, profit and loss statements, changes in capital, cash flows, and their intended use. The last of the reports is compiled by public organizations (associations) that are not engaged in business and, apart from disposed property, do not have turnover in the sale of goods (work, services).

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

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

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

Small businesses form accounting records using a simplified system.

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

Registration N 18023

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

MINISTRY OF FINANCE OF THE RUSSIAN FEDERAL CITY

(MINISTRY OF FINANCE OF RUSSIA)

ORDER

dated July 20, 2010 66n

Moscow

About the forms of financial statements of organizations

(as amended by orders of the Ministry of Finance of Russia dated October 5, 2011 No. 124n. dated August 17, 2012 No. 113n; dated December 4, 2012 No. 154n. dated April 6, 2015 No. 57n)

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

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

b) cash flow statement form:

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

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

a) are presented in tabular and (or) text form;

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

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

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

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

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

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

A. L. Kudrin

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

Annexes to the Order:

Application #1:

Application No. 2:

Appendix No. 3:

Appendix No. 4:

Appendix No. 5:

MINISTRY OF FINANCE OF THE RUSSIAN FEDERAL CITY

(MINISTRY OF FINANCE OF RUSSIA)

dated July 20, 2010 66n

On the forms of financial statements of organizations (as amended by orders of the Ministry of Finance of Russia dated 10/05/2011 No. 124n. dated 08/17/2012 No. 113n; dated 12/04/2012 No. 154n. dated 04/06/2015 No. 57n)

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

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

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

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

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

a)form of statement of changes in capital;

b) cash flow statement form:

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

(as amended by orders of the Ministry of Finance of Russia dated December 4, 2012 No. 154n, w 04/06/2015 No. 57n)

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

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

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

a) are presented in tabular and (or) text form;

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

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

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

(paragraph introduced by order of the Ministry of Finance of Russia dated August 17, 2012 No. 113n, as amended by orders of the Ministry of Finance of Russia dated December 4, 2012 No. 154n. dated April 6, 2015 No. 57n)

6. Establish that organizations that have the right to use simplified methods of accounting, including simplified accounting (financial) reporting, generate financial statements in the following simplified system:

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

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

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

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

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

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

Deputy Chairman of the Government of the Russian Federation - Minister of Finance of the Russian Federation

Order of the Ministry of Finance 66n on the forms of financial statements. About the forms of financial statements of organizations

Application of the order on the forms of financial statements of organizations

Samples of filling out financial statements in form No. 1 and 2

With changes and additions from:

Information about changes:

Information about changes:

Information about changes:

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