Help on income form 591. Explanations from the Ministry of Finance on the preparation of financial reporting forms
The information contained in Instruction No. 33n is often not enough to correctly reflect individual transactions of financial and economic activities in the financial reporting forms. Therefore, the financial department, together with the Federal Treasury, issues letters that convey to accounting subjects important information about the reflection of certain transactions in accounting reporting forms. The Letter of the Ministry of Finance of the Russian Federation No. 02-07-07/21798, the Treasury of the Russian Federation No. 07-04-05/02-308 dated 04/07/2017 (hereinafter referred to as Letter No. 07-04-05/02-308) discusses the features of reflection in forms 0503723 , 0503737, 0503728 individual operations. As part of this consultation, the author analyzes the provisions of this letter using examples.
Return of the remaining subsidies to budget revenues
Healthcare institutions from the budgets of the budgetary system of the Russian Federation receive:
subsidies for fulfilling the founder’s assignment;
targeted subsidies.
The remaining amounts of subsidies allocated to fulfill the founder’s assignment are subject to return to the budget in the following cases:
a) failure by the institution to fulfill the indicators of the state (municipal) assignment of the founder;
b) the presence of an unspent balance if a violation in terms of spending subsidy funds is revealed during the inspection.
In turn, the balance of the targeted subsidy is returned in the following cases:
the presence of an unspent balance of the subsidy;
detection during the audit of violations regarding the expenditure of subsidy funds (misappropriation).
The return to the budget of the remaining amounts of subsidies can be carried out both at the expense of the remaining amounts of subsidies generated by the institution, and at the expense of other revenues not prohibited by law, with the exception of funds provided to federal budgetary and autonomous institutions in accordance with paragraph. 2 p. 1 art. 78.1 and Art. 78.2 of the Budget Code of the Russian Federation and for other purposes (Letter of the Ministry of Finance of the Russian Federation dated April 12, 2016 No. 02-01-09/20629).
Letter No. 07-04-05/02-308 contains clarifications on how to reflect these transactions in reports (f. 05034723, 0503737).
Let's consider this situation.
Example 1.
In 2016, a budget-funded medical institution was allocated a targeted subsidy, which was not fully spent by the institution. As of January 1, 2017, the institution had a subsidy balance of 25,000 rubles, which was transferred to budget revenue in March 2017.
In accounting, transactions for transferring the balance of the targeted subsidy to budget revenue are reflected as follows:
For reference: it is allowed to reflect transactions for the transfer (payment) of amounts of return of excess income received (income from advances) of the current financial year, including subsidies (grants) received by the institution for the current year, as well as when transferring (payment) amounts of return of excess income received (income from advances) ) of previous years, with the exception of the return of the balances of subsidies (grants) of previous years received by the institution, according to off-balance account 17 with a minus sign (clause 2.3 of Letter No. 07-04-05/02-308). By off-balance account 18 with a minus sign it is acceptable to reflect refunds of current year expenses.
From the explanations given in clauses 2.1 and 2.2 of Letter No. 07-04-05/02-308, it follows that transactions for the return of subsidy amounts are reflected in the report (form 0503723) on lines 421, 422 of section. 3 “Change in fund balances”, and in the report (f. 0503737) - on lines 910 and 951 of section. 4 “Information on returns of balances of subsidies and expenses of previous years”, taking into account such features.
The following information is shown on lines 420, 421, 422 of the report (f. 0503723):
Indicator name |
Line code |
|
Including |
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The receipt of refunds of the balances of subsidies (grants) provided by the institution to other organizations before the start of the reporting period is reflected as part of the amount of restoration of expenses of previous years. Defined as the sum of lines 421 and 422 |
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The amount of proceeds from the return of accounts receivable from previous years (restoration of cash expenses from previous years) is reflected. This line indicates the amount of receipts of returns of the balances of subsidies (grants) provided by the institution before the start of the reporting period to other organizations |
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To return the remaining subsidies from previous years |
The amount of returns (disposals from returns) of the balances of subsidies of previous years is indicated, including the balances of the amounts of subsidies formed in connection with the institution’s failure to achieve the indicators of the state (municipal) task |
Let us recall that the report (f. 0503723) is compiled in the context of KOSGU codes, based on analytical data on the types of receipts and disposals reflected in off-balance sheet accounts 17"Cash receipts" 18 “Disposals of funds” opened to accounts:
– 0 201 11 000 “Institutional funds in personal accounts with the Treasury”;
– 0 201 21 000 “Institutional funds in accounts with a credit institution” (for autonomous institutions);
– 0 201 23 000 “The institution’s funds are on the way to a credit institution”;
– 0 201 26 000 “Institutional funds in special accounts in a credit institution”;
– 0 201 27 000 “Institutional funds in foreign currency in accounts with a credit institution”;
– 0 201 34 000 "Cash register";
– 0 210 03 000 “Cash settlements with financial authorities.”
For reference. Paragraph 2.1 of Letter No. 07-04-05/02-308 states that the attachment to the letter contains a report template (f. 0503723). However, in fact, the application only contains a report template (f. 0503737). If the report template (f. 0503723) is not compiled and submitted by the Ministry of Finance in May - June 2017, this report as of July 1, 2017 should be drawn up according to the form contained in Instruction No. 33n.
Example 2.
An operation to transfer the balance of the targeted subsidy in the amount of 25,000 rubles to budget revenue. reflected in account 18, opened to account 5,201 11,610.
In the report (f. 0503723) the operation is reflected as follows:
3. Change in balance
|
In the report (f. 0503737), the return of the balance of subsidies is indicated on lines 910 and 950 as follows (clause 2.2 of Letter No. 07-04-05/02-308):
Indicator name |
Line code |
Features of filling a line |
Returned balances of subsidies from previous years, total (defined as the amount according to analytics codes 130 and 180) |
This line reflects the return of the balances of subsidies (grants) from previous years indicated on line 592 of the report (f. 0503737). Information on the return of subsidies is detailed by analytics codes: – 130 – in terms of the listed balances of subsidies for financial support for the implementation of state (municipal) tasks; Column 3 on line 910 of the report (form 0503737) is not filled in |
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Income from the provision (performance) of paid services (work) |
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Other income |
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Refunded expenses from previous years, total |
This line reflects the receipt of funds from the return of amounts of previously transferred cash collateral, as well as receivables from previous years (restoration of cash expenses from previous years). The indicator for line 950 is equal to the indicator for line 591 of the report (form 0503737). At the same time, the letter says that line 591 of the report (f. 0503737) is detailed according to analytics codes (column 3): – regarding the return of amounts of previously transferred monetary security – reflecting the zero analytics code (“000”); Column 3 on line 950 of the report (form 0503737) is not filled out |
Let us remind you that the report (f. 0503737) reflects the indicators of plan execution based on analytical data from the accounting records of the institution in the context of analytical codes according to the corresponding codes (structural components of codes) of the budget classification corresponding to the type of receipts (income, other receipts, including from borrowings ( sources of financing the deficit of the institution’s funds), type of disposals (expenses, other payments, including repayment of borrowings) (clause 36 of Instruction No. 33n) When drawing up the report, you should be guided by the form given in the appendix to Letter No. 07-05-05/. 02-308.
Example 3.
Let's use the conditions of example 2.
In the report (f. 0503737), the transfer of the balance of the targeted subsidy to budget revenue will be reflected as follows:
4. Information on refunds of balances of subsidies and expenses of previous years |
For reference. In paragraph 2.1 of Letter No. 07-04-05/02-308, it is noted that when drawing up the report (form 0503723), the indicators on lines 165, 182, 234, 247, 263, 302, 303, 304, 345, 352, 361, 362, 363 are not reflected. For these lines, the name of the indicator is not indicated.
Operations for temporary borrowing of funds from one KVFO to another
In the event of the absence or insufficiency of funds in a personal account under one type of activity code to carry out expense transactions, the institution has the right to temporarily borrow the missing funds from another personal account or from another KVFO. The Letter of the Ministry of Finance of the Russian Federation dated December 28, 2016 No. 02-06-10/79177 shows the correspondence of accounts for the reflection of operations on temporary borrowing of funds from the code of the type of financial security 3 to the code of the type of financial security 2. The correspondence of accounts proposed in the letter can also be applied to the reflection operations for borrowing funds under other activity codes. These transactions are reflected through account 0 304 06 000 “Settlements with other creditors”.
From the information given in clause 2.1 of Letter No. 07-04-05/02-308, clause 55.1 of Instruction No. 33n, it follows that operations to raise funds to cover the cash gap when fulfilling an obligation within the limits of the cash balance on the personal account the institution's account (borrowing funds between types of activities) are reflected in the report (f. 0503723) on lines 463, 464, 501 and 502, taking into account the following features.
Indicator name |
Line code |
Features of filling a line |
Including |
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Reflects the funds received to fulfill the obligation and reflected in off-balance account 17, open to account 0 304 06 000. The indicator is reflected with a minus sign |
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The cash outflow indicators reflected in the off-balance account 18, open to account 0 304 06 000. The indicator is indicated in a positive value |
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Including |
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The operations indicated on line 463 are reflected with a minus sign. The same line records the sum of the indicator given in line 710 of column 9 of the report (form 0503737) presented on the reporting date and the indicator of receipt of funds for temporary disposal without taking into account non-cash transactions |
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The transactions listed on line 464 are reflected. The indicator is fixed in a positive value. This line reflects the sum of the indicator in line 720, column 9 of the report (form 0503737), presented as of the reporting date, and the indicator for the disposal of funds in temporary disposal, excluding non-cash transactions |
Example 4.
To carry out expense transactions under activity code 7, the institution was forced to raise funds in the amount of 150,000 rubles. from activity code 2.
In accounting, operations to raise funds are reflected as follows:
Debit |
Credit |
Amount, rub. |
|
Funds were raised from KVFO 2 to fulfill obligations under KVFO 7 |
|||
Funds written off from KVFO 2 |
2 304 06 830 |
2 201 11 610 |
150 000 |
Funds have been received for KVFO 7 |
7 201 11 510 |
7 304 06 730 |
150 000 |
The obligations under KVFO 7 were fulfilled |
7 201 11 610 |
150 000 |
In the report (f. 0503723), when reflecting transactions according to KVFO 7, the accounting entries given in the example will be reflected as follows:
3. Changes in fund balances
|
In the report (f. 0503723), when reflecting transactions under KVFO 2, the accounting entries given in the example will be reflected as follows:
Indicator name |
Line code |
Code according to KOSGU |
During the reporting period |
Change in fund balances when managing balances, total |
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Including |
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Disposal of cash when managing balances |
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Change in fund balances, total |
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Including |
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By reducing cash |
Operations for collection of funds upon revocation of a bank’s license
If the Central Bank of the Russian Federation revokes a credit institution's license to carry out banking operations, collected funds for which there is no bank statement about crediting to the bank account are reflected in the report (form 0503737) as follows (clause 2.2 of Letter No. 07-04-05/ 02-308):
Line number, columns |
Information displayed by line, column |
Operations for the withdrawal of funds from the institution's cash desk during collection are reflected in section 3 "Sources of financing the institution's funds deficit" |
|
Column 6 lines 731 |
The indicator is reflected with a plus sign (in the form template provided with the letter, it is noted that this indicator is indicated with a minus sign) |
Column 6 line 710 |
The indicator is reflected with a minus sign |
Column 7 lines 732 |
The indicator is shown with a minus sign (in the form template for the letter it is indicated that this indicator is reflected with a plus sign) |
Column 7 lines 720 |
The indicator is reflected with a plus sign |
Operations for writing off collected funds for which there is no bank statement about crediting to the bank account, when the Central Bank of the Russian Federation revokes a credit institution's license to carry out banking operations |
|
Section 2 “Establishment expenses”, column 6 |
The indicator is reflected using analytics code 853 “Payment of other payments” |
Section 3 “Sources of financing the institution’s fund deficit”, column 6, line 720 |
The indicator is given with a plus sign |
Column 9 line 730 |
The indicator is zero |
Operations involving a shortage of funds at the institution's cash desk
The amount of cash shortage at the institution’s cash desk is reflected in column 7 of the report (form 0503737):
– in section 2 “Institutional expenses” - according to analytics code 853 “Payment of other payments”;
– in section 3 “Sources of financing the institution’s deficit” – on line 720 with a plus sign.
Example 5.
During the audit, a shortage of funds in the institution's cash desk was discovered in the amount of 5,000 rubles. This fact was recorded in the inspection report.
The amount of the identified shortage will be reflected in the accounting accounts as follows:
In the report (f. 0503737) this operation will be reflected as follows:
Creating a reserve for upcoming expenses
If your institution is forming a reserve for upcoming expenses, then transactions on 500 accounts for accepting deferred obligations, forming and spending the reserve in the report (f. 0503738) are reflected taking into account the information set out in clause 1.2.3 of Letter No. 07- 04-05/02-308 . From this paragraph it follows that in the column “Accepted obligations, total” (column 6 of the report (f. 0503738)) information on account 0 502 99 000“Deferred liabilities for other future years (outside the planning period).”
According to line 911 section. 3 reports (f. 0503738) columns 4 – 5, 7 – 9, 11 are not filled out.
Indicators accounts 0 502 99 000 are formed in the amount of the reserve for future expenses ( account 0 401 60 000“Reserves for future expenses”) created for these obligations. At the same time, in column 6 of section. 3 reports (f. 0503738) reflect the indicator for account 0 502 99 000, formed at the end of the reporting period (account credit balance), which must correspond to the indicator for account 0 401 60 000 at the end of the reporting period (account credit balance).
We propose to consider the provisions of this paragraph using a specific example.
Example 6.
By calculation in a medical institution it is established:
– the annual amount of the reserve fund in terms of vacation pay is 1,200,000 rubles;
– the annual amount of the reserve fund in terms of payment of insurance premiums from vacation pay amounts is 362,400 rubles;
– the amount of monthly contributions (taking into account the balance formed at the beginning of the year) – 100,000 rubles;
– the amount of monthly contributions to the reserve for the amount of insurance premiums that must be accrued and paid from the vacation pay amounts is 30,200 rubles.
For the period January – June, the size of the reserve fund amounted to 600,000 rubles. (subarticle 211 of KOSGU) and 181,200 rubles. (Subarticle 213 KOSGU). During this period, employees of the institution were accrued and paid vacation pay in the amount of 250,000 rubles. (the amount of accrued and paid insurance premiums is RUB 75,500).
The 2017 transactions described in the example will be reflected in the accounting accounts as follows:
Debit |
Credit |
Amount, rub. |
|
The rights to assume obligations in the amount of approved planned assignments are reflected: |
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– regarding the formation of a reserve for upcoming expenses for vacation pay |
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– in terms of the amounts of insurance premiums subject to accrual and payment to the budget from the amounts of vacation pay, for the even payment of which a reserve for future expenses was formed |
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A reserve fund was formed through monthly contributions in the period January–June: |
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- for vacation pay |
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- to pay insurance premiums |
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The institution accepted liabilities in the amount of the created reserve: |
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- for vacation pay |
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- to pay insurance premiums |
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The current year's obligations to pay vacation pay to employees at the expense of previously formed deferred obligations have been accepted: |
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– regarding vacation pay accrued to employees |
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– regarding the amounts of insurance premiums accrued from the amounts of vacation pay |
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Monetary obligations accepted: |
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– for payment of vacation pay accrued to employees |
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– on transferring to the budget the amounts of insurance contributions accrued on the amounts of vacation pay |
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Accrued to the employee: |
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– vacation pay |
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Vacation pay amounts paid to employees |
2 210 03 560 |
250 000 |
|
2 210 03 660 |
250 000 |
||
The amount of insurance premiums transferred to the budget |
2 201 11 610 |
75 500 |
As can be seen from the table presented, as of July 1, 2017, the institution had the following data:
– credit turnover by account 2 502 11 111– 250,000 rub.;
– credit turnover by account 2 502 11 213– 75,500 rub.;
– account credit 2 502 12 111– 250,000 rub.;
– account credit 2,502 11,213– 75,500 rub.;
– indicator for count 18, open to account 2 201 11 610, By KVR 111– 250,000 rub., according to KVR 119– 75,500 rub.
In section 1 of the report (f. 0503738) these indicators will be reflected as follows:
Indicator name |
Code of type of expenses (disposals) |
Accepted monetary obligations |
Fulfilled financial obligations |
|
1. Liabilities of the current (reporting) financial year for expenses, total |
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Including |
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Expenses incurred within the wage fund |
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Compulsory social insurance contributions for employee compensation payments |
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(Credit turnover by account 2 502 11 xxx) |
(Account credit 2 502 12 xxx) |
(Indicator for off-balance account 18, open to accounts 2 201 11 610, 2 210 03 660 ) |
In section 3 of the report (f. 0503738) these indicators will be reflected as follows:
Indicator name |
Code of type of expenses (disposals) |
Total commitments accepted |
The accepted obligations were not fulfilled |
3. Liabilities of financial years following the current (reporting) financial year, total |
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Including expenses |
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For deferred obligations: |
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– to create a reserve for upcoming vacation expenses |
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– for the formation of a reserve for upcoming expenses for the calculation and payment of insurance premiums |
* By KVR 111 in the amount of 350,000 rubles. (the indicator is equal to the credit balance accounts 2 502 99 211(RUB 600,000 - RUB 250,000) and credit balance on account 2 401 60 211(600,000 rub. - 250,000 rub.)).
** By KVR 119 in the amount of 105,700 rubles. (the indicator is equal to the credit balance accounts 2 502 99 212(RUB 181,200 - RUB 75,500) and credit balance on account 2 401 60 213(RUB 123,969.8 - RUB 114,760)).
The indicator in column 6 must be equal to the indicator reflected in column 10 of the report (f. 0503738).
Information on the institution's receivables and payables (f. 0503769)
Clause 2.5 of Letter No. 07-04-05/02-308 provides explanations for filling out the table of the explanatory note (f. 0503769). This table is included in the quarterly reporting. It is formed and presented separately by type of activity (codes of types of financial support 2, 4, 5, 6, 7) and types of debt (receivables, payables) indicating in section. 1 in the 1st – 17th digits of the accounting account number:
in terms of income calculations: in the 1st - 4th digits - the corresponding section, subsection (analytical code of the type of function, service (work) of the institution), in the 5th - 14th digits - zeros, in the 15th - 17th digits - codes analytical groups of subtypes of budget revenues;
in terms of calculations of expenses: in the 1st - 4th digits - the corresponding section, subsection (analytical code of the type of function, service (work) of the institution), in the 5th - 14th digits - zeros, in the 15th - 17th digits - codes types of budget expenditures;
in terms of settlements for operations to attract funds within the framework of covering the cash gap when fulfilling an obligation within the limits of the balance of funds on the institution’s personal account (borrowing funds between types of activities - account 0 304 06 000“Settlements with other creditors”): in the 1st – 17th digits – zeros.
The letter provides detailed explanations on how to reflect information in the 1st – 4th digits of the account number when filling out column 1 of the table (f. 0503769).
In conclusion, we note that Letter No. 07-04-05/02-308 explains the features of recording transactions in forms 0503723 and 0503737:
to return to budget revenue the amounts remaining from subsidies from previous years;
to attract funds from one KVFO to another.
Also in this letter attention is paid to reflecting:
a) in the report (f. 0503737) of transactions for the withdrawal of funds from the institution’s cash desk during collection in the event of revocation of a credit institution’s license to carry out banking operations;
b) in the report (f. 0503728) of operations on the formation of a reserve for future expenses and its use;
c) in sections 1 – 4 of information (form 0503769) (table of explanatory note (form 0503760)) information on the application of the budget classification of the Russian Federation.
When filling out reporting forms, an institution can use the explanations contained in other letters from the Ministry of Finance and the Federal Treasury.
Since 2016, many forms of accounting reporting of state (municipal) budgetary and autonomous institutions must be formed according to new forms and new rules. In this article, 1C methodologists talk about the formation of financial statements in the 1C: Public Institution Accounting program.
Order of the Ministry of Finance of Russia dated December 17, 2015 No. 199n introduced changes to the forms and procedure for preparing financial statements of state (municipal) budgetary and autonomous institutions, approved by Order of the Ministry of Finance of Russia dated March 25, 2011 No. 33n, hereinafter referred to as Order No. 33n, which must be applied when preparing reports for 2016
The joint letter of the Ministry of Finance of Russia and the Federal Treasury dated March 17, 2016 No. 02-07-07/15237 and 07-04-05/02-178, hereinafter referred to as the Letter, provided clarifications on the preparation and presentation of monthly and quarterly reports of state budgetary and autonomous institutions by the main administrators of federal budget funds in 2016.
On the Internet pages of technical support for standard configurations of the program “1C: Public Institution Accounting 8” edition 1 and edition 2, an up-to-date set of regulated reporting of state (municipal) budgetary and autonomous institutions has been published ( statrep33№.repx).
In accordance with Order No. 33n and the specified Letter, the following forms are included in the set of regulated quarterly reporting for 2016:
Features of the formation of regulated reports in 2016
Report f. 0503737
To prepare the Report f. 05037377 in 2016, the regulated report "" should be used.
Report f. 0503737 is formed in the manner established by Instruction No. 33n.
According to paragraph 36 of Instruction No. 33n in the Report, plan execution indicators are reflected on the basis of analytical data from the accounting records of the institution in the context of analytical codes according to the corresponding codes (structural components of codes) of the budget classification corresponding to the type of receipts (income, other receipts, including from borrowings (sources financing the deficit of the institution's funds) (hereinafter referred to as receipts), type of disposals (expenses, other payments, including repayment of borrowings) (hereinafter referred to as disposals), respectively, by sections of the Report (f. 0503737):
- Section 1. Income of the institution;
- Section 2. Establishment expenses;
- Section 3. Sources of financing the institution's funds deficit.
- Section 4. Information on refunds of balances of subsidies and expenses of previous years.
Clause 4.1 of the Letter clarified that the formation of indicators of the Report f. 0503737 by report lines is carried out indicating:
- in section 1 - the code of the analytical group of the subtype of budget income (categories from 18 to 20 of the budget income classification code),
- in section 2 - expense type code (digits 18 to 20 of the budget expense classification code),
- in section 3 - the code of the analytical group of the type of sources of financing budget deficits (categories from 18 to 20 of the code of classification of sources of financing the budget deficit)
in accordance with the attached example of the indicator structure. In this case, rows for which there are no indicators are not generated in the report. Indicators for line 950 by analytics codes in 2016 are not detailed.
In gr. 3 (Analytics code) in sections of the regulated report " F. 0503737, Report on the implementation of the FHD plan (valid from 01/01/2016)» the corresponding analytics codes are indicated.
Important. If the numbers of the institution’s Working Chart of Accounts use CPS of the “Custom” type, automatic filling out of the form is impossible.
In sections 1 and 2 of the Report f. 0503737 only receipts and disposals of the current year are reflected.
Column 8 “Non-cash transactions” is not filled in automatically.
Important. When forming section 1 by type of financial support (activity) of the institution (KFO) 4 - subsidies for the implementation of state (municipal) tasks, one should take into account the changes made by paragraph 1.4 of the order of the Ministry of Finance of Russia dated February 16, 2016 No. 9n to paragraph 4.1.1 "Analytical group of the subtype budget revenues" of Section II of the Instructions on the procedure for applying the budget classification of the Russian Federation, approved by Order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n, according to which, since 2016, the income of state (municipal) institutions from receipts of subsidies for the financial support of their state (municipal) assignment are reflected under Article 130 “Income from the provision of paid services (work)” of the analytical group of the subtype of income of the income classification budgets.
In accordance with paragraph 39 of Instruction No. 33n as amended. Order of the Ministry of Finance of Russia dated December 17, 2015 No. 199n for lines that do not contain data in column 4 (in the absence of planned assignments), and (or) when fulfilled in excess of planned indicators, column 10 “Planned assignments not fulfilled” is not filled in.
Line 591 of Section 3 “Sources of financing the institution’s funds deficit” reflects the turnover with account 210.05 in terms of receipt of funds from the return of amounts of previously transferred cash security for government contracts and other collateral payments, as well as returns of receivables for expenses of previous years, recorded as the debit of the account 17 by codes of types of expenses (according to paragraph 365 of Instruction No. 157n as amended by Order of the Ministry of Finance of Russia dated March 1, 2016 No. 16n, account 17 “Receipts of funds to the accounts of an institution” is used, inter alia, for institutions to record operations for the return of receivables for past expenses years).
Line 592 reflects the turnover with account 210.05 in terms of the transfer of security for government contracts and other collateral payments, as well as the turnover for the return of balances of subsidies from previous years, recorded under the credit of account 18 under the items of the analytical group of the income subtype. The indicator of line 592 is formed with a minus, otherwise the balance of the form will not converge.
According to paragraph 44 of Instruction No. 33n, line 910 reflects returns of the balances of subsidies from previous years reflected in line 592.
It should be noted that the draft control ratios for form 0503737, published on the website of the Federal Treasury, for section 4 of the Report f. 0503737 only positive values of indicators are provided. If necessary, after auto-filling the report, you can remove the minus sign in line 910.
In line 950, in accordance with paragraph 44, the amount of return of receivables from previous years is formed (restoration of cash expenses of previous years), reflected on line 591.
According to the Letter, the indicators of line 950 for analytics codes in 2016 are not detailed.
The form template 0503737 (attached to the Letter of the Ministry of Finance of Russia and the Federal Treasury dated March 17, 2016 No. 02-07-07/15237 and 07-04-05/02-178 is an example of the structure of indicators) provides certain analytics codes in gr. 3 by sections of the form, as well as additional line codes in gr. 2 sections 1.
When auto-filling according to accounting data using a standard Filling Rule " Rule 737 (2016)"in sections 1 and 2 of the Report (form 0503737) lines are formed according to detailed Analytics codes for which account turnover occurred. When filling out the Report f. 0503737 You should also enter data manually only for detailed analytics codes.
Important. Before generating a report, you should check the analytics codes used by the institution according to the Comparative Table of Correspondence between types of expenses for the classification of budget expenses and articles (sub-items) for the classification of operations of the general government sector related to expenses and used by budgetary and autonomous institutions."
Grouping of indicators by grouping analytics codes and numbering of lines according to the template is carried out when creating an additional printed form (item “ 0503737 (according to FC letter)» button menu « Seal") and when downloading a report in Federal Treasury formats.
By default, a printed form is generated in accordance with the appendix to the Order of the Ministry of Finance of Russia dated March 25, 2011 No. 33n as amended on December 17, 2015.
Report f. 0503738
To prepare the Report f. 0503738 in 2016, the regulated report " F. 0503738, Report on obligations (valid from 01/01/2016)».
Analytics codes in column 3 (Code of the type of expenses (disposals) of sections 1-2 of the Report f. 0503738 are indicated in the same way as in.
Sections of the Report f. 0503738 are formed as in 2015.
In the new line 911 of section 3 “Liabilities of financial years following the current (reporting) financial year” in columns 5, 6, 10 the turnover of account 502 99 “Deferred liabilities” is reflected.
Report f. 0503723
To generate a new form of the Institution’s Cash Flow Report (form. 0503723 ) a regulated report is applied " F. 0503723, Statement of cash flows of the institution».
According to Instruction No. 33n, form 0503723 is quarterly.
In accordance with the Letter Report f. 0503723 is formed and submitted to the MOU FC, starting with reporting as of 07/01/2016.
When autofilling using credentials using standard rules ( Rule 723) Report f. 0503723 is formed in the manner established by paragraphs 55.1 - 55.3 of Instruction No. 33n.
Section 1 is formed in the context of KOSGU codes for the turnover of off-balance sheet accounts 17.01, 17.03, 17.06, 17.07, 17.30, 17.34 (KPS of the type “KDB” and “KIF”).
Section 2 is formed in the context of KOSGU codes for the turnover of off-balance sheet accounts 18.01, 18.03, 18.06, 18.07, 18.30, 18.34 (KPS of the type “KRB” and “KIF”).
According to the Letter, presentation of the Report f. 0503723 in MOU FC is carried out without including indicators on lines 165, 182, 234, 247, 263, 302, 303, 304, 345, 352, 361, 362, 363. Therefore, the current Filling Rules " Rule 723"There is no provision for auto-completion of lines 165, 182, 234, 247, 263, 302, 303, 304, 345, 352, 361, 362, 363 of the Report f. 0503723.
Also, lines 041, 042, 052, 122, 123, 124 are not filled in. After automatic completion, these lines can be filled in manually.
When generating the report for 2016 in column 5 Section 1 "Receipts", Section 2 "Disposals" and Section 3 "Changes in Fund Balances" indicators cash flows for the same period last year are not formed, since clause 55.2 applies starting from the annual reporting for 2017 (according to clause 2 of Order of the Ministry of Finance of Russia dated December 17, 2015 No. 199n).
According to the Letter, columns 5 and 6 of section 4 are not filled in.
According to paragraph 51.1 of Instruction No. 33n section 4“Analytical information on disposals” is reflected information in terms of disposals for current operations and investment operations, detailed by analytical codes of the budget classification.
In the Report form f. 0503723 section 4 is detailed by type of expense, in accordance with this, when auto-filling with standard Rules in column 1 of section 4 of the Report f. 0503723 as the name of the line indicator, the name of the type of expense specified in column 4 is formed.
Instruction No. 33n provides for the formation of a Report f. 0503723 for all KFOs. Rule 723 It is possible to fill out the Report f. 0503723 with selection according to the KFO (clause “ Customize padding» button menu « Fill»).
Information f. 0503769
To compile information on the institution’s receivables and payables (f. 0503169), the regulated report “ F. 0503769, Information on receivables and payables of the institution (valid from 01/01/2016)", hereinafter - Report f. 0503769.
Instruction No. 33n provides for an indication in column 1 of the Information f. 0503169 numbers of the corresponding analytical accounts,
for which as of the reporting date the balances of settlements on receivables are reflected - account 020500000 "Settlements for income", account 020600000 "Settlements for advances issued", account 020800000 "Settlements with accountable persons", account 020900000 "Settlements for damage and other income", account 021010000 “Calculations for tax deductions for VAT”, account 021005000 “Settlements with other debtors”, account 030300000 “Calculations for payments to budgets”;
for which as of the reporting date the balances of settlements on accounts payable are reflected - account 030200000 "Settlements for accepted obligations", account 030300000 "Settlements for payments to budgets", account 030402000 "Settlements with depositors", 030403000 "Settlements for deductions from wage payments" , 030404000 "Internal departmental settlements", 020500000 "Calculations for income", account 020800000 "Settlements with accountable persons", account 020900000 "Settlements for damage and other income", account 330401000 "Funds at temporary disposal".
According to clause 4.4 of the Letter of Information f. 0503769 are compiled with zeros in 1-17 digits of the accounting account number.
For autofill Report f. 0503769 Two standard rules are supplied: Rule 769 (2016) and Rule 769 (2016) - according to BC code.
Rule 769 (2016) used to fill Report f. 0503769 by account codes - in accordance with clause 4.4 of the Letter. When autofilling Report f. 0503769 standard rule Rule 769 (2016) Report f. 0503769 are being formed codes analytical accounting accounts (9 characters) in accordance with paragraph 21 of the Instructions for the application of the Unified Chart of Accounts No. 157n.
used to fill Report f. 0503769 by account numbers. When autofilling Report f. 0503769 standard rule Rule 769 (2016) - according to BC code in column 1 "Budget accounting account number (code)" Report f. 0503769 are being formed numbers accounts (26 characters) depending on the setting of the filling parameter " Fill in the full bookmaker code":
- Fill in the full bookmaker code" = "No"Digits 15-17 are filled KPS(for KPS type "KRB" - expense type code, for KPS "KDB" and "KIF" - analytical group). Default mode.
- When setting the padding option " Fill in the full bookmaker code" = "Yes"Digits 1-17 are formed KPS.
The generation of account numbers indicating zeros in 1-17 digits of the accounting account number, as well as the generation of subtotals for synthetic accounts (account codes) is carried out in printed form and when uploading the report in Federal Treasury formats.
According to paragraph 69 of Instruction No. 33n in column 1 of section 2 “Analytical information on overdue debts” of the Information f. 0503769 indicates the numbers of the corresponding analytical accounts of the account for which the balances are reflected in column 11 of section 1.
The letter clarified that section 2 of the Information f. 0503769 is filled in by accounting account codes.
Standard Rules for auto-filling the Report f. 0503769 take into account additional requirements established by the Letter:
- Indicators columns 5 - 8 of section 1 Information f. 0503169 are formed starting from reporting as of 07/01/2016.
- Indicators columns 5 - 8 of section 2 of the Information f. 0503169 in 2016 are not filled out.
If it is necessary to fill in the specified columns, you can set the appropriate settings for the formation of the Report f. 0503769 (item " Customize padding» button menu « Fill"), as shown in Fig. below.
In section 1 of the Information f. 0503769 settlements are divided into monetary and non-monetary.
According to paragraph 69 of Instruction No. 33n for the purpose of creating the Appendix (form 0503769) under cash payments refers to transactions involving cash settlements reflected in correspondence with the corresponding accounts of analytical accounting of accounts 0 20 111 000, 0 201 21 000, 0 201 23 000, 0 201 26 000, 0 201 27 000, 0 201 34 000, under non-monetary- settlement transactions in the form of offset (offset of overpayment of some types of payments against other types of payments, advance payments, obligations, subsidies, subventions, other interbudgetary transfers), reflected in correspondence with the corresponding accounts of analytical accounting of accounts 0 205 00 000, 0 206 00 000, 0 208 00 000, 0 209 00 000, 0 302 00 000, 0 303 00 000, 0 304 06 000).
When autofilling the graph. 6, 8 of section 1 of the Report f. 0503769 standard rules take into account the changes that are planned to be made to this provision according to the draft published on the website of the Ministry of Finance of Russia: non-cash settlements also mean operations to form the value of non-financial and financial assets, increase (decrease) the financial result, reflected in correspondence with the corresponding analytical accounts account accounting 0 105 00 000, 0 106 00 000, 0 107 00 000, 0 108 00 000, 0 109 00 000, 0 204 00 000, 0 215 00 000.0 401 00 000.” Also, when filling out columns 5, 7, the turnover with the account 0 210 03 000 is taken into account in terms of transactions with debit cards for accountable funds.
In the current version of the Report Auto-Complete Rules, filling out columns 12-14 of Section 1 is not provided. Data from the last financial year can be indicated in columns 12-14 of section 1 after auto-filling the report in any line for a given account code.
Auto-filling of section 3 “Analytical information on the movement of overdue receivables and payables” is not provided, since this information cannot be reflected in the accounting accounts.
Features of filling out the Report f. 0503769 are given in the Help to the Rules (item “ reference Information» button menu « Fill»).
Information f. 0503779
To compile Information f. 0503779 should apply the regulated report " F. 0503779, Cash balances» - further - Report f. 0503779.
When filling out the standard Rules in accordance with clause 4.3 of the Letter, submission of Information f. 0503779 in MOU FC is carried out indicating the bank account numbers in column 1 of section 1 “Accounts with credit institutions”. The account indicator 0 210 03 000 is reflected in section 1 of the Information (f. 0503779). For accounts reflected in section 2 “Accounts with a financial authority”, as well as for account 0 210 03 000 reflected in section 1, column 1 is not filled in.
If it is necessary to indicate account numbers, in the report completion settings (item " Customize padding» button menu « Fill") for the option " No bills"should be installed" No».
Information f. 0503295
To compile Information f. 0503295 should apply the regulated report " F. 0503295, Information on the execution of court decisions on the monetary obligations of the institution».
Auto-filling of the report is not provided.
legal entities - medical organizations that have outpatient departments (order of the Ministry of Health of Russia dated 08/06/2013 N 529n “On approval of the nomenclature of medical organizations”, registered with the Ministry of Justice of the Russian Federation 09/13/2013 N 29950);
local government bodies in the field of health protection;
executive authorities of the constituent entities of the Russian Federation in the field of health care.
The form is submitted for the year as a whole to the local government body in the field of health protection on January 20 of the year following the reporting period.
The local government body in the field of health care provides a report on each subordinate organization to the executive body of the constituent entity of the Russian Federation in the field of health care by February 20 of the year following the reporting period.
The Summary Form for the constituent entity of the Russian Federation for the reporting year, signed by the head of the executive body of the constituent entity of the Russian Federation in the field of health protection in 2 copies on paper and electronic media, is provided to the Ministry of Health of Russia before March 5, to the territorial body of Rosstat in the constituent entity of the Russian Federation on March 25 of the year. following the reporting period.
When filling out the code zone of the title page, reporting legal entities enter the code of the All-Russian Classifier of Enterprises and Organizations (OKPO) based on the Notification of assignment of the OKPO code sent (issued) to organizations by the territorial bodies of Rosstat.
The address part of the Form indicates the full name of the reporting organization in accordance with the constituent documents registered in the prescribed manner, and then the short name in brackets.
The line “Postal address” indicates the name of the subject of the Russian Federation, legal address with postal code; if the actual address does not coincide with the legal address, then the actual (postal) address is also indicated.
If a legal entity has separate divisions, this Form is filled out both for each separate division and for a legal entity without these separate divisions.
The completed forms are submitted by the legal entity to the territorial bodies of Rosstat at the location of the corresponding separate division (for a separate division) and at the location of the legal entity (without separate divisions). In the event that a legal entity (its separate division) does not carry out activities at its location, the form is provided at the place where they actually carry out activities.
The head of a legal entity appoints officials authorized to provide statistical information on behalf of the legal entity (including in separate divisions).
In the case of delegation of authority to provide statistical reporting on behalf of a legal entity to a separate division, a separate division in the code part of the form indicates the OKPO code (for a branch) or identification number (for a separate division that does not have the status of a branch), which is established by the territorial body of Rosstat at the location separate division.
Medical organizations that have divisions and branches that provide medical care in an outpatient setting, draw up only one Form for the entire organization as a whole.
An organization that includes units that provide medical care on an outpatient basis and provides only consultation services constitutes Form according to the relevant lines only if in this organization these diseases are not only detected in patients, but also their treatment is carried out, as well as dispensary observation of patients.
Reception departments of hospitals in which emergency care is provided to the population in the evening and at night without subsequent hospitalization do not compile the Form.
ICD-10 codes with an asterisk (*) are not included in the Form.
The primary medical documentation must contain a categorized diagnosis, divided into sections: the main disease with complications, background competing and concomitant diseases. The Form includes once a year: the main disease, background, competing and concomitant diseases. Complications of the underlying and other diseases are not included in the Form.
Tables 1000, 2000, 3000 and 4000 include in the corresponding rows diseases registered in patients for the first time in life (gr. 7), for the first time in life and again (gr. 4) once a year, as well as the number of patients under dispensary observation at the end of the reporting year for the corresponding disease (column 13). In gr. 6 note how many diseases were taken under dispensary observation from gr. 4.
Patients with two or more diseases are shown in the corresponding lines according to the number of identified and registered diseases.
Repeated acute pneumonia, acute rheumatic fever, acute and repeated myocardial infarctions, acute cerebrovascular accidents during the year are registered as acute (with a + sign). For these lines, columns 4 and 7 of tables 1000, 2000, 3000 and 4000 should be equal.
Patients with acute pneumonia are observed for 6 months and then removed from the dispensary register, therefore, column 13 of tables 1000, 2000, 3000 and 4000 shows only those patients who fell ill in the second half of the year.
Patients with acute, repeated myocardial infarctions and acute cerebrovascular accidents are observed for 28 - 30 days, and then removed from the dispensary register, therefore, in column 13 of tables 2000, 3000 and 4000, only those patients who fell ill in December are noted.
Patients with acute rheumatic fever are observed for 3 months, therefore, in column 13 of tables 1000, 2000, 3000 and 4000 show only those patients who fell ill in the fourth quarter of the reporting year. Column 4 of tables 1000, 2000, 3000 and 4000 should be equal to column 7 on line 10.1. If the disease has become chronic, then the patient is removed from the register according to line 10.1, and registered according to line 10.2 as a newly diagnosed chronic disease.
Some acute diseases and conditions (acute otitis media, acute myocarditis, acute respiratory infections of the upper and lower respiratory tract, influenza, as well as injuries, excluding consequences) are recorded as many times as they occur during the reporting year. In this case, column 4 must be equal to column 7 according to the corresponding rows of tables 1000, 2000, 3000 and 4000. This does not apply to those diseases in which acute forms can become chronic. In case of exacerbation of chronic diseases, these chronic diseases are recorded, and not their acute forms.
The duration of angina pectoris in ICD-10 is not defined, therefore angina pectoris (tables 2000, 3000 and 4000, lines 10.4.1 and 10.4.1.1) is registered as an independent disease, first identified - for the first time in life, and then - once a year with a sign (-). Cases of angina attacks in atherosclerotic heart disease are not registered as independent diseases.
Certain conditions that arise in the perinatal period in children are registered as acute (table 1000, column 4 should be equal to column 7), children are observed for 1 month, therefore in column 13 at the end of the reporting period only those children with these conditions are shown developed in December (table 1000 ) .
Page 17.0 (tables 2000 and 3000) is filled out only in cases of perinatal mortality and concerns the health status of the mother. In these cases, the maternal conditions are coded P00 through P04 rather than Class XV codes and are shown on line 17.0.
Conditions included in p. 19.0 (XVIII class of ICD-10), as a rule, should not be registered (there may be isolated cases when it was not possible to establish a diagnosis of the disease) and are not taken under dispensary observation.
The source of information for filling out tables 1100, 2100, 3100 and 4100 is registration form 025-1/у “Cardinal for a patient receiving medical care on an outpatient basis.”
Marina
Reporting in Svod Smart
What data should be reflected in lines 591, 592, 910, 950, etc. in the Report on the institution’s implementation of its financial and economic activity plan (f. 0503737) and in what columns?
Answered by the user, E. M. Shakhova, auditor (shahova)
The procedure for filling out the Report on the implementation by an institution of its financial and economic activity plan (f. 0503737) (hereinafter referred to as the Report (f. 0503737)) is defined in the 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 Russia dated March 25, 2011 No. 33n (hereinafter referred to as Instruction No. 33n). When filling out the lines, the data is entered into the columns corresponding to the operations carried out during the reporting period.
By line 591 “Other cash receipts”, 592 “Cash outflows” The Report (f. 0503737) provides cash flow indicators.
According to paragraph 44 of Instruction No. 33n line 591 “Other cash receipts” is formed on the basis of indicators for the receipt of funds from the return of amounts of previously transferred cash collateral, as well as accounts receivable from previous years (recovery of cash expenses from previous years). Line 592 “Cash disposal” is formed on the basis of indicators for the outflow of funds when transferring cash provisions, as well as the return of balances of subsidies from previous years.
Indicators are entered in the columns corresponding to the operations performed.
Column 4“Planned appointments approved.” By line 591 the planned indicator for the receipt of refunds of amounts of previously transferred cash collateral, as well as receivables from previous years (recovery of cash expenses from previous years) is indicated in accordance with the financial and economic activity plan, taking into account changes made during the reporting period. By line 592 the planned rate of cash outflow is reflected when transferring cash provisions, as well as returning the balances of subsidies from previous years in accordance with the financial and economic activity plan, taking into account changes made during the reporting period.
If the indicators were not planned by the institution, then column 4 in the corresponding lines is not filled in.
Box 5“Planned appointments have been completed - through personal accounts.” Data for the reporting period are reflected on cash receipts of returns of amounts of previously transferred cash collateral, as well as accounts receivable from previous years (recovery of cash expenses from previous years), executed through the institution’s personal accounts opened with the treasury authority (financial authority) (p. 591), according to transfer of cash provisions, as well as return of balances of subsidies from previous years, executed through the institution’s personal accounts opened with the treasury authority (financial authority) (p. 592).
The indicator is formed on the basis of analytical data from off-balance sheet accounts 17 “Receipts of funds to the accounts of the institution” and 18 “Outflows of funds from the accounts of the institution” opened to accounts 0 201 11 000 “Cash of the institution on personal accounts with the treasury authority”, 0 201 13 000 “The funds of the institution in the treasury body are on the way.”
At the same time, the indicator in column 5 does not include operations for crediting cash to the personal accounts of institutions from the institution’s cash desk, as well as operations for repaying debt using payment (debit) bank cards of payers through a payment terminal installed at the institution’s cash desk.
Box 6“Planned appointments have been completed - through bank accounts.” Data is reflected on cash receipts of returns of amounts of previously transferred cash collateral, as well as receivables from previous years (recovery of cash expenses from previous years) (p. 591), on the transfer of cash collateral, as well as the return of balances of subsidies from previous years through the institution’s bank accounts in rubles and foreign currency (line 592), executed during the reporting period:
through bank accounts of the institution in rubles and foreign currency;
through a payment terminal installed at the institution’s cash desk when carrying out debt repayment operations using payment (debit) bank cards of payers (clause 44 of Instruction No. 33n).
The indicator is formed on the basis of analytical data from off-balance sheet accounts 17 “Receipts of funds to the accounts of the institution” and 18 “Outflows of funds from the accounts of the institution” opened to accounts 0 201 21 000 “Cash of the institution in accounts with a credit institution”, 0 201 23 000 “Institution’s funds in transit in a credit institution,” 0 201 26,000 “Institution’s funds in special accounts in a credit institution,” 0 201 27,000 “Institution’s funds in foreign currency in accounts in a credit institution.”
At the same time, the indicator in column 6 does not include operations for crediting cash from the institution’s cash desk to the institution’s bank accounts.
Column 7“Planned appointments have been completed - through the institution’s cash desk.” Data is entered on cash receipts of returns of amounts of previously transferred cash collateral, as well as receivables from previous years (recovery of cash expenses from previous years) (p. 591), data on payment of cash collateral (p. 592) executed through the institution’s cash desk (clause 44 Instructions No. 33n). The indicator is formed based on analytical data from off-balance sheet accounts 17 “Receipts of funds to the institution’s accounts” And 18 “Disposal of funds from the institution’s accounts”, open to the account 0 201 34 000 “Cashier”.
Column 8“Planned appointments were completed - non-cash transactions.” Information is reflected on the receipt of returns of amounts of previously transferred cash collateral, as well as accounts receivable from previous years (recovery of cash expenses) as a result of non-cash transactions for the reporting period (p. 591), on the payment of cash collateral as a result of non-cash transactions for the reporting period (p. 592).
The indicator is formed on the basis of data from the corresponding analytical accounting accounts, reflecting non-cash transactions for these receipts.
Column 9“Planned appointments completed - total.” Counting indicator. The sum of indicators in columns 5, 6, 7, 8 is reflected on the corresponding lines (clause 44 of Instruction No. 33n).
Box 10“Planned appointments were not fulfilled.” Counting indicator. The difference in indicators between column 4 and column 9 is reflected in the corresponding lines.
When performing above-plan appointments or in the absence of planned appointments (column 4), the indicator in column 10 is not calculated (clause 39 of Instruction No. 33n).
Section 4 of the Report (f. 0503737) provides information on returns:
balances of subsidies from previous years (transferring them to budget revenue);
accounts receivable from previous years (recovery of cash expenses from previous years) (clause 44.1 of Instruction No. 33n).
Section 4 “Information on returns of balances of subsidies and expenses of previous years” of the Report (f. 0503737) includes lines 910 “Returns of balances of subsidies of previous years, total”, including line(s) 911 “of which by analytics codes”, as well as from line 950 “Returned expenses of previous years, total”, including line(s) 951 “of which by analytics codes”.
Clause 44.1 of Instruction No. 33n states: when forming section 4 “Information on returns of balances of subsidies and expenses of previous years” of the Report (f. 0503737), line 910 indicates the return of balances of subsidies of previous years, reflected in line 592. Line 950 indicates the return of receivables debts of previous years (restoration of cash expenses of previous years), reflected on line 591.
However, the equality of the indicators of these lines can only be if there are no transfers of cash collateral and no receipts from returns of amounts of previously transferred cash collateral in the reporting period. This is due to the fact that the data on lines 591, 592 is formed not only on the basis of return indicators for subsidy balances from previous years or accounts receivable from previous years. These lines, in accordance with paragraph 44 of Instruction No. 33n, also reflect the amounts of cash collateral transferred by the institution and returns of previously transferred cash collateral.
Row data 910 “Remains of subsidies from previous years have been returned” are reflected as follows:
Column 4“Returns were made through personal accounts.” The amount of returns in the current reporting period of the balances of subsidies from previous years is indicated, reflected on line 592 in column 5 (clause 44.1 of Instruction No. 33n).
Box 5“Refunds have been made through bank accounts.” The amount of returns in the current reporting period of the balances of subsidies from previous years is shown, reflected on line 592 in column 6 (clause 44.1 of Instruction No. 33n).
Box 6“Returns made - through the institution’s cash desk,” column 7“Returns made - non-cash transactions” are not filled in, since returning the balances of subsidies from previous years through the cash register and non-cash transactions is hardly possible.
Column 8“Returns made - total.” Counting line. The sum of the values reflected in columns 4–7 of line 910 is reflected (clause 44.1 of Instruction No. 33n).
Row data 950 “Returned expenses of previous years, total” are reflected in the columns:
Column 4“Returns were made through personal accounts.” The amount of returns in the current reporting period of accounts receivable from previous years (recovery of cash expenses from previous years), reflected on line 591 in column 5 (clause 44.1 of Instruction No. 33n), is indicated.
Box 5“Refunds have been made through bank accounts.” The amount of returns in the current reporting period of accounts receivable from previous years (restoration of cash expenses from previous years), reflected on line 591 in column 6 (clause 44.1 of Instruction No. 33n), is shown.
Box 6“Refunds were made through the institution’s cash desk.” The amount of returns of receivables from previous years (restoration of cash expenses from previous years), reflected on line 591 in column 7 (clause 44.1 of Instruction No. 33n), is given.
Column 7“Returns were made through non-cash transactions.” The amount of returns of receivables from previous years (restoration of cash expenses from previous years), reflected on line 591 in column 8 (clause 44.1 of Instruction No. 33n), is given.
Column 8“Returns made - total.” Counting line. The sum of the values reflected in columns 4–7 of line 950 is reflected (clause 44.1 of Instruction No. 33n).
Filling out column 3 on line 910 is not provided for in the Report form (f. 0503737). Since the procedure for filling out column 3 on line 950 is not established by Instruction No. 33n, it is recommended that the institution agree on the procedure for filling it out with its founder (the relevant financial authority).
