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Teorіya buhgalterskogo oblіku - Vasyuta Berkut-OI

Dodatok 6 position (standard) buhgalterskogo oblіku Zvіt about ruh penny koshtіv

ZATVERDZHENO Mіnіsterstvom fіnansіv Ukraine Bereznev mandate od 31, 1999. number 87

ZAREЄSTROVANO

Mіnіsterstvі yustitsії in Ukraine

Chervnya 21, 1999. for the number 398/369

Zagalnі PROVISIONS

1. Tsim position (standard) viznachayutsya zmіst i form zvіtu about ruh penny koshtіv that zagalnі vimogi to rozkrittya yogo articles.

2. The rules tsogo position (standard) stosuyutsya zvіtіv about ruh penny koshtіv of companies, organіzatsіy that іnshih Yurydychna osіb (Dali - pіdpriєmstva) usіh forms vlasnostі (i krіm bankіv budgetary SET).

3. Osoblivostі skladannya konsolіdovanogo zvіtu about ruh penny koshtіv viznachayutsya okremim position (standard).

4. Termіni, scho in tsomu vikoristovuyutsya Polozhennі (standartі) toil TAKE value:

Groshovі Costa - gotіvka, Costa rahunkah on banks that have deposits zapitannya.

Grupa - materinske (holding) that yogo pіdpriєmstvo dochіrnі pіdpriєmstva.

Ekvіvalenti penny koshtіv - korotkostrokovі visokolіkvіdnі fіnansovі іnvestitsії, SSMSC vіlno konvertuyutsya in pevnі Sumi penny koshtіv i harakterizuyutsya Neznachny rizikom zmіni їh vartostі.

Negroshovі operatsії - operatsії, SSMSC not potrebuyut vikoristannya penny koshtіv that їh ekvіvalentіv.

Іnvestitsіyna dіyalnіst - pridbannya that realіzatsіya quiet aktivіv non-negotiable, and takozh quiet fіnansovih іnvestitsіy, SSMSC not Je warehouses ekvіvalentіv koshtіv penny.

Operatsіyna dіyalnіst - Basic dіyalnіst pіdpriєmstva and takozh INSHI Vidi dіyalnostі, SSMSC not Je іnvestitsіynoyu chi fіnansovoyu dіyalnіstyu.

Ruh penny koshtіv - nadhodzhennya i vibuttya penny koshtіv that їh ekvіvalentіv.

Fіnansova dіyalnіst - dіyalnіst pіdpriєmstva, yak generally produces to Change log rozmіru i warehouse Vlasnyi that pozikovogo kapіtalu pіdpriєmstva.

5. Metoyu skladannya zvіtu about ruh penny koshtіv Je nadannya koristuvacham fіnansovoї zvіtnostі povnoї, pravdivoї that neuperedzhenoї information The zmіni scho vіdbulisya in penny Costa pіdpriєmstva that їh ekvіvalentah (Dali - groshovі Costa) for zvіtny perіod.

6. zvіtі about ruh penny koshtіv suggestive danі about ruh penny koshtіv protyagom zvіtnogo perіodu in rezultatі operatsіynoї, іnvestitsіynoї that fіnansovoї dіyalnostі.

7. Yakscho ruh penny koshtіv in rezultatі odnієї operatsії vklyuchaє sumi, SSMSC nalezhat to rіznih vidіv dіyalnostі then tsі sumi slіd navoditi okremo in skladі vіdpovіdnih vidіv dіyalnostі.

8. Vnutrіshnі zmіni in skladі koshtіv penny to penny zvіtu about ruh koshtіv not vklyuchayutsya.

9. Pіdpriєmstvo rozgornuto direct sumi nadhodzhen that vidatkіv scho vinikayut in rezultatі operatsіynoї, іnvestitsіynoї that fіnansovoї dіyalnostі.

10. Negroshovі operatsії (otrimannya aktivіv Shlyakhov fіnansovoї Orenda; barternі operatsії; pridbannya aktivіv Shlyakhov emіsії aktsіy toscho) not to vklyuchayutsya zvіtu about ruh koshtіv penny.

11. Zvіt about ruh penny koshtіv skladaєtsya for the form, hover in dodatku to tsogo position (standard).

Ruh penny koshtіv in rezultatі operatsіynoї dіyalnostі

12. Movement penny koshtіv in rezultatі operatsіynoї dіyalnostі viznachaєtsya Shlyakhov koriguvannya pributku (zbitku) od zvichaynoї dіyalnostі to opodatkuvannya on sumi:

- Change log zapasіv, debіtorskoї that kreditorskoї zaborgovanostі, pov'yazanoї s operatsіynoyu dіyalnіstyu, protyagom zvіtnogo perіodu;

- Navedenі in negroshovih statte;

- Navedenі in statte, pov'yazanih s Rukh penny koshtіv in rezultatі іnvestitsіynoї that fіnansovoї dіyalnostі.

13. In stattі "Prybutok (zbitok) od zvichaynoї dіyalnostі to opodatkuvannya" vіdobrazhaєtsya Prybutok abo zbitok od zvichaynoї dіyalnostі to opodatkuvannya for zvіtny perіod induced in zvіtі about fіnansovі results.

14. stattі "depreciation of non-negotiable aktivіv" vіdobrazhayutsya amortizatsіynі vіdrahuvannya s materіalnih i nematerіalnih aktivіv non-negotiable, narahovanі protyagom zvіtnogo perіodu.

15. stattі "Zbіlshennya (zmenshennya) zabezpechen" vіdobrazhaєtsya zmіna (at grafі "Nadhodzhennya" - zbіlshennya have grafі "Vidatok" - zmenshennya) in the following skladі zabezpechen vitrat i platezhіv, SSMSC not pov'yazanі s іnvestitsіynoyu that fіnansovoyu dіyalnіstyu.

16. stattі "Zbitok (Prybutok) od nerealіzovanih coursework rіznits" in grafі "Nadhodzhennya" vіdobrazhayutsya zbitki have grafі "Vidatok" - pributki od coursework rіznits vnaslіdok pererahunku balance sheet items in іnozemnіy valyutі not pov'yazanih s operatsіynoyu dіyalnіstyu.

17. In stattі "Zbitok (Prybutok) od neoperatsіynoї dіyalnostі" ugrafі "Nadhodzhennya" vіdobrazhaєtsya zbitok have grafі "Vidatok" - Prybutok od volodіnnya (divіdendi, vіdsotki toscho) that realіzatsії fіnansovih іnvestitsіy and takozh od sale of fixed zasobіv, nematerіalnih aktivіv, іnshih dovgostrokovih aktivіv, INSHI pributki i od zbitki іnvestitsіynoї that fіnansovoї dіyalnostі.

18. stattі "Vitrati on SPLAT vіdsotkіv" vіdobrazhayutsya vitrati on SPLAT vіdsotkіv koristuvannya for loans i pozikami, narahovanih protyagom zvіtnogo perіodu.

19. In stattі "Prybutok (zbitok) od operatsіynoї dіyalnostі zmіni up in net working assets" vіdobrazhaєtsya rіznitsya mіzh Sumy nadhodzhen penny that penny vidatkіv Sumy, vіdobrazhenih vіdpovіdno to p. 13-18 tsogo position (standard).

20. stattі "Zmenshennya (zbіlshennya) Current aktivіv" in grafі "Nadhodzhennya 'vіdobrazhaєtsya zmenshennya have grafі" Vidatok "- zbіlshennya become a werewolf aktivіv (krіm articles" that Groshovі Costa їh ekvіvalenti "," Potochnі fіnansovі іnvestitsії "she іnshih Articles neoperatsіynih werewolf aktivіv), scho vіdbulis protyagom zvіtnogo perіodu.

21. stattі "Zmenshennya (zbіlshennya) vitrat maybutnіh perіodіv" in grafі "Nadhodzhennya" vіdobrazhaєtsya zmenshennya have grafі "Vidatok" - zbіlshennya in skladі vitrat maybutnіh perіodіv scho vіdbulis protyagom zvіtnogo perіodu.

22. In stattі "Zbіlshennya (zmenshennya) Flow zobov'yazan" in grafі "Nadhodzhennya" vіdobrazhaєtsya zmenshennya have grafі "Vidatok" - zbіlshennya in statte rozdіlu balance "Potochnі zobov'yazannya" (krіm articles "Korotkostrokovі bankіv loans", "more precisely zaborgovanіst for dovgostrokovimi zobov'yazannyami "," Potochnі zobov'yazannya for rozrahunkami s uchasnikami "sum zobov'yazan for vіdsotkami that іnshih zobov'yazan not pov'yazanih operatsіynoyu dіyalnіstyu s).

23. In stattі "Zbіlshennya (zmenshennya) dohodіv maybutnіh perіodіv" in grafі "Nadhodzhennya" vіdobrazhaєtsya zbіlshennya have grafі "Vidatok" - zmenshennya in skladі dohodіv maybutnіh perіodіv protyagom zvіtnogo perіodu.

24. In stattі "Groshovі Costa od operatsіynoї dіyalnostі" vіdobrazhaєtsya rіznitsya mіzh Sumy nadhodzhen that vidatkіv, vіdobrazhenih vіdpovіdno to p. 19-23 tsogo position (standard).

25. stattі "Splachenі vіdsotki" vіdobrazhayutsya Sumi penny koshtіv, vikoristanih on SPLAT vіdsotkіv koristuvannya for loans i pozikami.

26. In stattі "Splachenі podatki on Prybutok" pokazuєtsya vikoristannya penny koshtіv for SPLAT podatkіv on Prybutok for minds, scho stink not specifically ototozhnyuyutsya s fіnansovoyu abo іnvestitsіynoyu dіyalnіstyu.

27. stattі "Chistiyruh koshtіv to Nadzvychaina sytuatsia podіy" pokazuєtsya nadhodzhennya abo vidatok koshtіv, vіdobrazhenih in stattі "Groshovі Costa od operatsіynoї dіyalnostі 's urahuvannyam vidatku koshtіv, vіdobrazhenih vіdpovіdno to n. 25, 26 tsogo position (standard).

28. In stattі "Ruh koshtіv od Nadzvychaina sytuatsia podіy" vіdobrazhayutsya vіdpovіdno nadhodzhennya abo vidatok koshtіv, pov'yazanі s Nadzvychaina sytuatsia podіyami in protsesі operatsіynoї dіyalnostі.

29. In stattі "clean ruh koshtіv od operatsіynoї dіyalnostі" vіdobrazhaєtsya result Ruhu koshtіv od operatsіynoї dіyalnostі s urahuvannyam Ruhu koshtіv od Nadzvychaina sytuatsia podіy.

Ruh penny koshtіv in rezultatі іnvestitsіynoї dіyalnostі

30. Movement penny koshtіv in rezultatі іnvestitsіynoї dіyalnostі viznachaєtsya on osnovі analіzu Change log in statte rozdіlu balance "Neoborotnі assets" that stattі "Potochnі fіnansovі іnvestitsії".

31. In stattі "Realіzatsіya fіnansovih іnvestitsіy" vіdobrazhayutsya Sumi penny nadhodzhen od sale aktsіy abo borgovih zobov'yazan іnshih of companies, and have takozh chastok kapіtalі іnshih of companies (INSHI, nіzh nadhodzhennya for such іnstrumentami, scho yak viznayutsya ekvіvalenti koshtіv penny, for such abo scho utrimuyutsya torgovelnih tsіley) for dilerskih abo.

32. In stattі "non-negotiable Realіzatsіya aktivіv" vіdobrazhaєtsya nadhodzhennya penny koshtіv od sale of fixed zasobіv, nematerіalnih aktivіv and takozh іnshih dovgostrokovih non-negotiable aktivіv (krіm fіnansovih іnvestitsіy).

33. In stattі "Realіzatsіya Mainova kompleksіv" pokazuєtsya nadhodzhennya penny koshtіv od dochіrnіh sale of companies that іnshih gospodarskih odinits (krіm penny koshtіv, SSMSC boule realіzovanі in skladі Mainova complex).

34. In stattі "Otrimanі vіdsotki" vіdobrazhayutsya nadhodzhennya penny koshtіv in viglyadі vіdsotkіv for advances penny that Costa pozik, nadanih іnshim parties (INSHI, nіzh Advances i poziki, zdіysnenі fіnansovoyu install).

35. In stattі "Otrimanі divіdendi" vіdobrazhayutsya Sumi penny nadhodzhen in viglyadі divіdendіv yak result pridbannya aktsіy abo borgovih zobov'yazan іnshih of companies, and have takozh chastok uchastі spіlnih pіdpriєmstvah (krіm viplat for such іnstrumentami, SSMSC viznayutsya yak ekvіvalenti koshtіv penny, for abo such scho utrimuyutsya torgovelnih tsіley) for dilerskih abo.

36. stattі "INSHI nadhodzhennya" pokazuyutsya nadhodzhennya penny koshtіv od Povernennya avansіv (krіm avansіv, pov'yazanih operatsіynoyu dіyalnіstyu s) that pozik, nadanih іnshim parties (INSHI nadhodzhennya, nіzh advances that poziki fіnansovoї Set), nadhodzhennya penny koshtіv od f ' yuchersnih kontraktіv, forward kontraktіv, optsіonіv toscho (krіm quiet kontraktіv, SSMSC ukladayutsya for osnovnoї dіyalnostі pіdpriєmstva, abo if nadhodzhennya klasifіkuyutsya yak fіnansova dіyalnіst), that INSHI nadhodzhennya, SSMSC not have peredbachenі vischezaznachenih statte.

37. stattі "Pridbannya fіnansovih іnvestitsіy" vіdobrazhayutsya viplati penny koshtіv for pridbannya aktsіy abo borgovih zobov'yazan іnshih of companies, and have takozh chastok uchastі spіlnih pіdpriєmstvah (INSHI, nіzh viplati for such іnstrumentami, scho yak viznayutsya ekvіvalenti koshtіv penny, for such abo scho utrimuyutsya torgovelnih tsіley) for dilerskih abo.

38. In stattі "non-negotiable Pridbannya aktivіv" pokazuyutsya viplati penny koshtіv for pridbannya mainly zasobіv, nematerіalnih aktivіv is the non-negotiable іnshih aktivіv (krіm fіnansovih іnvestitsіy).

39. In stattі "Pridbannya Mainova kompleksіv" vіdobrazhayutsya groshovі Costa, splachenі for pridbanі dochіrnі pіdpriєmstva that INSHI gospodarskі odinitsі (krіm penny koshtіv, pridbanih in skladі Mainova complex).

40. In stattі "INSHI platezhі" pokazuyutsya advances (krіm pov'yazanih operatsіynoyu dіyalnіstyu s) i poziki penny Costa, nadanі іnshim parties (i krіm avansіv pozik fіnansovih SET); viplati penny koshtіv for f'yu-chersnimi contracts, forward contracts, optsіonami toscho (krіm vipadkіv, if takі Kontrakty ukladayutsya for operatsіynoї dіyalnostі pіdpriєmstva viplati klasifіkuyutsya abo yak fіnansova dіyalnіst); INSHI platezhі, scho not have peredbachenі vischezaznachenih statte.

41. In stattі "Chistiyruh koshtіv to Nadzvychaina sytuatsia podіy" pokazuєtsya rіznitsya mіzh Sumy penny nadhodzhen that vidatkіv, vіdobrazhenih vіdpovіdno to p. 31-40 tsogo position (standard).

42. In stattі "Ruh koshtіv od Nadzvychaina sytuatsia podіy" vіdobrazhayutsya vіdpovіdno nadhodzhennya abo vidatok koshtіv, pov'yazanі s Nadzvychaina sytuatsia podіyami in protsesі іnvestitsіynoї dіyalnostі.

43. In stattі "clean ruh koshtіv od іnvestitsіynoї dіyalnostі" vіdobrazhaєtsya result Ruhu koshtіv od іnvestitsіynoї dіyalnostі s urahuvannyam Ruhu koshtіv od Nadzvychaina sytuatsia podіy.

Ruh penny koshtіv in rezultatі fіnansovoї dіyalnostі

44. Movement penny koshtіv in rezultatі fіnansovoї dіyalnostі viznachaєtsya on osnovі for Change in balance for statte rozdіlom "Vlasnyi kapіtal" she statte, pov'yazanih s fіnansovoyu dіyalnіstyu have rozdіlah balance "Zabezpechennya the following vitrat platezhіv i", "Dovgostrokovі zobov'yazannya" i "Potochnі zobov'yazannya" ( "Korotkostrokovі loans bankіv" i "precisely zaborgovanіst for dovgostrokovimi zobov'yazannyami", "Potochnі zobov'yazannya for rozrahunkami s uchasnikami" that іn.).

45. In stattі "Nadhodzhennya Vlasnyi kapіtalu" vіdobrazhayutsya nadhodzhennya penny koshtіv od rozmіschennya aktsіy that іnshih operatsіy scho prizvodyat to zbіlshennya Vlasnyi kapіtalu.

46. ​​In stattі "Otrimanі poziki" vіdobrazhayutsya nadhodzhennya penny koshtіv in rezultatі utvorennya borgovih zobov'yazan (pozik, Bills, oblіgatsіy and takozh іnshih vidіv korotkostrokovih i dovgostrokovih zobov'yazan not pov'yazanih operatsіynoyu dіyalnіstyu s).

47. In stattі "INSHI nadhodzhennya" pokazuyutsya INSHI nadhodzhennya penny koshtіv, pov'yazanі s fіnansovoyu dіyalnіstyu.

48. In stattі "repayment pozik" vіdobrazhayutsya viplati koshtіv penny to repay otrimanih pozik.

49. In stattі "Splachenі divіdendi" pokazuyutsya sumi divіdendіv, splachenі penny Costa.

50. In stattі "INSHI platezhі" pokazuєtsya vikoristannya penny koshtіv for vikuplennya ranіshe vipuschenih aktsіy of companies, viplati penny koshtіv orendodavtsyu to repay zaborgovanostі for fіnansovoyu Orenda that for іnshimi payments pov'yazanimi s fіnansovoyu dіyalnіstyu.

51. In stattі "clean ruh koshtіv to Nadzvychaina sytuatsia podіy" pokazuєtsya rіznitsya mіzh sumoyu penny nadhodzhen that vidatkіv, vіdobrazhenih vіdpovіdno to p. 45-50 tsogo position (standard).

52. In stattі "Ruh koshtіv od Nadzvychaina sytuatsia podіy" vіdobrazhayutsya vіdpovіdno nadhodzhennya abo vidatok koshtіv, pov'yazanі s Nadzvychaina sytuatsia podіyami in protsesі fіnansovoї dіyalnostі.

53. In stattі "clean ruh koshtіv od fіnansovoї dіyalnostі" vіdobrazhaєtsya result Ruhu koshtіv od fіnansovoї dіyalnostі s urahuvannyam Ruhu koshtіv od Nadzvychaina sytuatsia podіy.

Zmіna rozmіru penny koshtіv for zvіtny perіod

54. In stattі "Chistiyruh koshtіv for zvіtny perіod" pokazuєtsya rіznitsya mіzh sumoyu penny nadhodzhen that vidatkіv, vіdobrazhenih in statte "clean ruh koshtіv od operatsіynoї dіyalnostі", "clean ruh koshtіv od іnvestitsіynoї dіyalnostі" that "cleans ruh koshtіv od fіnansovoї dіyalnostі".

55. In stattі "Zalishok koshtіv on the cob rock" pokazuєtsya zalishok penny koshtіv on the cob rock, guidance from balansі.

56. In stattі "Vpliv zmіni Monetary kursіv on zalishok koshtіv" pokazuєtsya scrip zbіlshennya abo zmenshennya zalishku penny koshtіv in іnozemnіy valyutі vnaslіdok Oscillations exchange rate protyagom zvіtnogo perіodu.

57. In stattі "Zalishok koshtіv on kіnets rock" induced rіznitsya mіzh sumoyu penny nadhodzhen that vidatkіv, vіdobrazhenih in statte "Zalishok koshtіv on the cob rock," "pure ruh koshtіv for zvіtny perіod" that "Monetary Vpliv zmіni kursіv on zalishok koshtіv". Rozrahovany such rank pokaznik guilty dorіvnyuvati guidance in balansі zalishku koshtіv penny that penny ekvіvalentіv on kіnets zvіtnogo perіodu.

Rozkrittya information The ruh penny koshtіv

58. primіtkah to fіnansovoї zvіtnostі induced (rozkrivaєtsya) such іnformatsіya:

a) about the penny stock koshtіv;

b) about the stock articles "INSHI nadhodzhennya", "INSHI platezhі" she іnshih articles SSMSC ob'єdnuyut kіlka vidіv penny potokіv;

c) about negroshovі operatsії іnvestitsіynoї that fіnansovoї dіyalnostі;

d) about nayavnіst great balance penny koshtіv, SSMSC Yea i have pіdpriєmstva SSMSC nedostupnі for vikoristannya GROUP to yakoї nalezhit pіdpriєmstvo.

59. In razі pridbannya abo sale Mainova kompleksіv protyagom zvіtnogo perіodu induced (rozkrivaєtsya) such іnformatsіya:

a) about Total value pridbannya abo realіzatsії Mainova complex;

b) about Chastain zagalnoї vartostі Mainova complex, yak bula vіdpovіdno splachena abo otrimana in formі penny koshtіv;

c) about the bag Penny koshtіv in skladі aktivіv Mainova kompleksіv, scho boule pridbanі chi realіzovanі;

d) about the bag aktivіv (krіm penny koshtіv) i zobov'yazan pridbanogo abo realіzovanogo Mainova complex in rozrіzі okremih articles.

Head Upravlіnnya metodologії buhgalterskogo oblіku Mіnіsterstva fіnansіv Ukraine V. Parkhomenko

Dodatok up position (standard) buhgalterskogo oblіku 4

Zvіt about ruh penny koshtіv za_ 20_r.

Form number 3 code of 118010034 DKUD

Керівник

HEAD accountant