国内政策【切换】 国际政策

1996 年 5 月 1 日第 5 号俄罗斯联邦部委和部门规范性法案公报第4条 上（英文版）

The procedure for collecting and processing the annual financial statements of organizations and presenting summary information to state authorities and local governments, as well as other interested users 1. Decree of the Government of the Russian Federation "On the improvement of the information system for submitting Accounting Statements" dated April 21, 1995 N 399, state statistical bodies are entrusted with the functions of collecting and processing annual accounting reports of organizations located on the territory of the Russian Federation in order to provide relevant information to state authorities and local governments, as well as to other interested users. This the procedure was developed in pursuance of the said resolution and regulates the issues of collecting, processing and presenting to users the annual financial statements of organizations. April 1995 N 399 organizations submit annual financial statements starting from January 1, 1996. The specified procedure is mandatory for execution on the territory of the Russian Federation. 2. When collecting, processing financial statements and presenting information to users, one should be guided by the Civil Code of the Russian Federation of November 30, 1994 N 51-FZ, the Federal Law "On Information, Informatization and Information Protection" of February 20, 1995 N 24-FZ , Federal Law "On State Support for Small Business in the Russian Federation" dated June 14, 1995 N 88-FZ, resolution Government of the Russian Federation "On improving the information system for the presentation of financial statements" dated April 21, 1995 N 399, Regulations on accounting and reporting in the Russian Federation, approved by order of the Ministry of Finance of Russia dated December 26, 1994 N 170, Regulations on the State Committee of the Russian Federation on statistics, approved by the Decree of the Government of the Russian Federation "Issues of the State Committee of the Russian Federation on Statistics" dated July 9, 1994 N 834, by a joint order of the State Statistics Committee of Russia and the State Tax Service of Russia "On the information interaction of bodies State statistics and tax authorities", approved on July 25, 1995 N 141 VG-3-1349. Collection of annual financial statements of the Russian Federation by legal entities, regardless of their form of ownership, in the manner and in accordance with the forms approved by the Ministry of Finance of Russia Ministries and departments of the Russian Federation, republics that are part of the Russian Federation, in addition to standard forms, may establish specialized accounting forms for organizations of its system in agreement with the Ministry of Finance of Russia and the ministries of finance of the republics that are part of the Russian Federation, which are submitted to the territorial bodies of state statistics. Credit institutions submit annual financial statements in accordance with Article 56 of the Federal Law "On Amendments and Additions to the Law of the RSFSR "On the Central Bank of the RSFSR (Bank of Russia)" dated April 26, 1995 N 65-FZ. Insurance organizations submit annual financial statements in in accordance with Article 28 of the Law of the Russian Federation "On Insurance" of November 27, 1992 N 4015-I. Investment funds submit an annual accounting reporting in accordance with paragraph 37 of Appendix No. 1 of the Regulations on Investment Funds and paragraph 40 of Appendix No. 2 of the Regulations on Specialized Privatization Investment Funds that accumulate privatization checks of citizens approved by the Decree of the President of the Russian Federation "On measures to organize the securities market in the process of privatization of state and municipal enterprises" dated October 7, 1992 N 1186. Budgetary organizations submit an annual accounting report on the execution of cost estimates to a higher authority (ministry, department of the Russian Federation, republics that are part of Russian Federation). The ministries and departments of the Russian Federation, the republics that are part of the Russian Federation, submit a consolidated annual accounting report on budgetary organizations in the amount of forms established by the Ministry of Finance of Russia. 4. Annual accounting reports are submitted by organizations to the territorial bodies of state statistics at the place of their registration and accounting in the Unified State Register of Enterprises and Organizations (EGRPO). In cases of discrepancy between the legal address established in the constituent documents and the actual location of the organization, the annual financial statements presented at the location of the executive body. 5. To organize the acceptance of reports, the territorial committees of state statistics draw up a schedule. It should reflect the following main issues of organizing work both within the statistical system and in interaction with the tax authorities: 5.1. Deadlines for reconciliation of legal entities and their separate subdivisions, registered in the USRPO and the State Register of Taxpayers of the State Tax Service of Russia , together with the tax authorities there should be a complete list of registered organizations. It should provide for the grouping of organizations according to the OKPO code, indicating the remaining details, as well as indicating the details of branches, representative offices and subsidiaries. The concept of branches, representative offices and subsidiaries is defined by the Civil Code of the Russian Federation (Articles 55 and 105 of the Civil Code). 5.2. Drawing up a list of organizations whose accounting reports will be included in the consolidated development by state statistics bodies. This list is formed on the basis of a list of registered organizations verified with the tax authorities, with an exception from its representative offices and branches. When determining the list of organizations that submit accounting reports for the reporting year, the following must also be taken into account : For organizations liquidated during the year, annual accounting reports for the current year are not collected by state statistics bodies. During the reorganization of an organization, its branch, structural subdivision (merger, accession, division, separation, transformation), state statistics bodies receive an annual accounting report from legal entities - legal successors of the organization. The first reporting year for newly created organizations is the period from the date of their state registration to December 31 inclusive. Newly created organizations (not on the basis of liquidated (reorganized) organizations and their structural subdivisions) after October 1 are allowed to consider the period from the date of their state registration to December 31 of the next year inclusive as the first reporting year in accordance with clause 34 of the Regulations on Accounting and Reporting. For these organizations, the annual accounting report is not collected by state statistics bodies. 5.3. Drawing up schedules for the acceptance of accounting reports. When drawing up the acceptance schedule, keep in mind the following: The deadline for submitting reports by organizations (except for credit organizations) is determined by Article 76 of the Regulations on Accounting and Reporting, according to which financial statements must be submitted by organizations no later than April 1 of the year following the reporting year. In accordance with Article 56 of the Federal Law "On Introducing Amendments and Additions to the Law of the RSFSR "On the Central Bank of the RSFSR (Bank of Russia)", the deadline for submission of financial statements by credit institutions is set by the Central Bank of Russia. State statistics bodies complete the acceptance of accounting reports: from organizations (except for credit and insurance organizations, investment funds) - on April 20 of the year following the reporting year; from credit institutions - May 20 of the year following the reporting year; from insurance companies - May 25 of the year following the reporting year; from investment funds - May 25 of the year following the reporting year. 6. In accordance with the Regulations on Accounting and Reporting in the Russian Federation, responsibility for organizing accounting for the formation of complete and reliable information on business transactions reflected in the primary documents and transferred in a grouped form to the financial statements, is carried by the head of the organization. In cases of correction of errors, appropriate reservations are made, which are certified by the persons who signed the report indicating the date of their correction. Changes in financial statements relating to both the current and the previous year (after its approval) are made in the statements compiled for the reporting period in which distortions of their data were discovered. 7. Accounting reports are submitted to statistical bodies by courier or by mail on blank forms. Along with the submission of an accounting report on the form organizations can also submit a copy on a technical medium. 8. Forms of forms of the annual accounting report and instructions for filling them out are provided to organizations independently. 9. Bodies of state statistics carry out only visual control of the composition of the submitted forms of the annual accounting report and their completion and control of the correctness of filling in the code part of the report, the presence of appropriate signatures in the report.