home - Buch. accounting, auditing Arrow Zvіtnіst budgetary SET - Tkachenko І.T.

Zvіtnіst budgetary SET - Tkachenko І.T.

<< Contents <Prev

Perelіk pіlg, peredbachenih zakonodavstvom s viplati Relief ladies postrazhdalim vnaslіdok chornobilskoї catastrophic to columns 5-6 rozdіlu 4

Pіlgi s viplati Relief ladies, SSMSC postrazhdali vnaslіdok Chornobilskoї catastrophic

Viplati Relief on zagalnih pіdstavah, peredbachenih law

Pіdlyagayut vіdobrazhennyu in columns 5, 6 that zvіtu

Special, SSMSC postrazhdali vnaslіdok avarії at the Chernobyl nuclear power plant i vіdnesenі to 1-4 kategorіy, dopomoga s timchasovoї nepratsezdatnostі; Relief for doglyadu one s batkіv abo osobі scho yogo zamіnyaє that doglyadaє for ailing ditinoyu vіkom 14 rokіv, yak postrazhdala od Chornobilskoї catastrophe - viplachuєtsya in rozmіrі 100% od serednoї zarobіtnoї pay (income) Square od periods of insurance (Article 37. Law number 2240)

Relief h timchasovoї nepratsezdatnos-Ti viplachuєtsya are insured ladies od fallow periods of insurance in such rozmіrah: 60% serednoї zarobіtnoї pay (income) - are insured personages, scho toil insurance period up to 5 rokіv; 80% - are insured personages, scho toil insurance period od rokіv 5 to 8; 100% - are insured personages, scho toil insurance experience Ponad 8 rokіv (Article 37 of the Law number 2240).

Napriklad, Yakscho have postrazhdalogo od avarії on ChNPP 3 ¯ the category at the time of insurance zahvoryuvannya stitches becoming Rocky 4 i 6 months at, the Yomou nalezhit without pіlg oplatiti nepratsezdatnostі rozmіrі sheet at 60%, ale yogo in Yomou oplachuyut rozmіrі 100%. Same qiu scrip rіznitsі in oplatі lіkarnyanogo sheet (40%) have potrіbno vіdobraziti kolontsі 6 rozdіlі IV Zvіtu, Zagalnu scrip Relief i dnіv, slіd Show in columns 3 i 4. When tsomu Quantity dnіv, zaznachenih in column 3 = 5, is guilty zbіgatisya

Zhіnkam, vіdnesenim to 1-4 category of osіb, SSMSC postrazhdali vnaslіdok Chornobilskoї catastrophe dopomoga on vagіtnostі i Pologi viplachuєtsya 180 calendar dnіv (90 - to 90 pologіv i - pіslya pologіv) (Article 38 of the Law number 2240).

Relief for vagіtnostі i Pologi zastrahovanіy osobі viplachuєtsya for all perіod vіdpustki in zv'yazku s vagіtnіstyu i canopy trivalіst yakoї becoming 70 calendar dnіv to pologіv i 56 (from razі uskladnenih pologіv narodzhennya dvoh abo abo bіlshe dіtey - 70) calendar dnіv pіslya pologіv ( Art. 38 of the Law № 2240)

In columns 5 i 6 rozdіlu IV Zvіtu potrіb-but vіdobraziti rіznitsyu in kіlkostі dnіv i sumі Relief (viplachenoї for tsі Add your-kovі dnі) mіzh maternity vіdpustkoyu, nadanoyu on zagalnih pіdstavah, i maternity vіdpustkoyu, nadanoyu on pіlgovih minds zhіnkam, SSMSC postrazhdali od avarії at the Chernobyl nuclear power plant i vіdnesenі to the category of 1-4 (in columns 3 i 4 zaznachayut zagalnu scrip Relief dnіv i)

For osіb, vіdnesenih 1-¯ category of postrazhdalih od avarії at the Chernobyl nuclear power plant, peredbacheno vidachu sheet nepratsezdatnostі the entire perіod lіkuvannya in sanatorіyah i spetsіalіzovanih lіkuvalnih mortgages s urahuvannyam hour proїzdu tudi i ago s viplatoyu Relief s sovereign sotsіalnogo strahuvannya, Square od of kim i for rakhunok chii putіvku you seen (p. 16 Art. 20 of the Law № 796)

Relief h timchasovoї nepratsezdatnostі in razі sanatorium lіkuvannya nadaєtsya zastrahovanіy osobі, Yakscho trivalіst schorіchnoї (osnovnoї dodatkovoї i) vіdpustki nedostatnya for lіkuvannya that proїzdu to sanatorium mortgage back i (n. 10 Art. 35 of the Law № 2240)

In columns 5 i 6 rozdіlu IV Zvіtu vіdobrazhayutsya dnі Relief that scrip, at scho viplachena the leaf nepratsezdatnostі, Vidanov on perіod sanatorium lіkuvannya ladies, vіdnesenim 1-¯ category of postrazhdalih od avarії at Chernobyl nuclear power plant. Tsі samі dnі that scrip vіdobrazhayutsya in columns 3 i 4

In vipadku hvorobi ditini vіkom 14 rokіv, viznanoї postrazhdaloyu od avarії at the Chernobyl nuclear power plant, leaf nepratsezdatnostі vidaєtsya one s batkіv abo osobі scho їh zamіnyaє, the whole perіod hvorobi, vklyuchayuchi SANATORIUM lіkuva-nnya, Yakscho ditina potrebuє doglyadu batkіv vіdpovіdno to visnovku lіkarskoї konsultatsіynoї komіsії medichnogo mortgage Where Money Does ditina lіkuєtsya abo is staying at the dispensary oblіku. Relief viplachuєtsya in rozmіrі 100% od zarobіtku, Square od insurance period (Sec. 2, Art. 30 of the Law № 796)

Relief h timchasovoї nepratsezdatnostі on doglyadu for ailing ditinoyu vіkom 14 rokіv viplachuєtsya zastrahovanіy osobі s Persha day for perіod, protyagom yakogo ditina for visnovkom lіkarya potrebuє doglyadu, ale not bіlshe Yak 14 calendar dnіv. Relief h timchasovoї nepratsezdatnostі on doglyadu for ailing ditinoyu vіkom 14 rokіv, Yakscho їy potrіbne statsіonarne lіkuvannya, viplachuєtsya zastrahovanіy osobі s Persha day for the entire hour perebuvannya in statsіonarі time ditinoyu s ailments. Relief h timchasovoї nepratsezdatnostі zastrahovanіy osobі, yak vihovuє ditinu-іnvalіda vіkom 16 rokіv, nadaєtsya for all perіod sanatorium lіkuvannya ditini-іnvalіda (s urahuvannyam hour to proїzd to sanatorium mortgage i back) for nayavnostі medichnogo visnovku about neobhіdnіst storonnogo doglyadu for her (v. Law number 2240)

In columns 5 i <rozdіlu IV Zvіtu vіdobrazhaєtsya rіznitsya mіzh kіlkіstyu dnіv that sumoyu viplachenoї Relief on pіlgovih minds i peredbachenoї zakonodavstvom on zagalnih pіdstavah. Relief Zagalna som i dnі vіdobrazhayutsya in columns 3 i 4. Napriklad at outpatient lіkuvannі ditini vіkom 14 rokіv, yak postrazhdala od avarії at Chernobyl nuclear power plant, the type of sheet nepratsezdatnostі on doglyadu for, her on perіod of 3 to 21 Dire 2003 r. switching on. Leaf nepratsezdatnostі pіdlyagaє oplatі povnіstyu 15 robochem dnіv (at p'yatidennomu robochem tizhnі). For Tsikh minds in columns 5 i 6 vіdobrazhaєtsya scrip Relief. viplachenoї for perіod of 17 to 21 Dire. tobto 5 robochem dnіv scho oplachenі Ponad peredbachenih zakonodavstvom on zagalnih pіdstavah. In columns 3, 4 i zaznachayut zagalnu Quantity vtrachenih robochem dnіv (15) i scrip Relief

Primіtka: Law of Ukraine od 18.01.01. № 2240-III. About zagalnoobov'yazkove Reigning sotsіalne strahuvannya in zv'yazku s timchasovoyu vtratoyu pratsezdatnostі that vitratami zumovlenimi narodzhennyam that pohovannyam.

Putіvki, SSMSC svoєchasno not vidanі are insured personages abo members їh sіmey i termіn dії yakih minuv in zvіtnomu kvartalі, vvazhayutsya such scho nevikoristanі, tobto "zgorіli" i zaznachayutsya in grafі "Not vikoristano putіvok in termіni їh dії, scho had passed" (column 23-24).

According to the types of putіvok reabіlіtatsіynih vіddіlen sanatorіїv (order code 2) zvіt skladaєtsya lіkuvalnoyu establish yak otrimala od robochem Authority's putіvki to profіlnih vіddіlen reabіlіtatsії sanatorіїv.

Before Kindergarten ozdorovchih zakladіv (order code 6) neobhіdno vіdnositi Kindergarten zamіsky ozdorovchy pledge that Kindergarten Wellness-spa Chii mortgage type.

In row 9 strahuvalnik zvіtuє for putіvki to sanatorіїv-profіlaktorіїv scho otrimanі od robochem organіv i pridbanі Fund bodies Fund vіdpovіdno to paragraphs. 2.1.10 2.1.12 is the order of about Іnstruktsії planuvannya, oblіku, vidachі putіvok on sanatorium rehabilitation lіkuvannya that are insured osіb i chlenіv їh sіmey, pridbanih for rakhunok koshtіv Fund sotsіalnogo strahuvannya s timchasovoї vtrati pratsezdatnostі, zatverdzhenoї Holds pravlіnnya Fund od 12/24/01 R. Number 5.

Row 12 "INSHI vitrati" - Back row, yaky Mauger Buti zastosovany in razі zmіni zakonodavchih aktіv abo at provedennі strahuvalnikom vitrat, pov'yazanih іz sotsіalnim strahuvannyam on pіdstavі rіshen pravlіnnya Fund.

Row 13 "Zagalna scrip vitrat strahuvalnika for rakhunok koshtіv Fund zarahovanih in zvіtnomu perіodі (s cob rock)" (scrip ryadkіv 7, 11, 12). Danі row 13 rozdіlu IV vіdpovіdayut danim row 14 rozdіlu III.

Rozdіl V. Zaborgovanіst for strahuvalnikom. Rows tsogo rozdіlu zapovnyuyutsya in razі nayavnostі zaborgovanostі for strahuvalnikom on kіnets zvіtnogo perіodu. Suma danih ryadkіv 1-5 rozdіlu V dorіvnyuє danim row 17 rozdіlu III Zvіtu. In razі commandments-nennya tablitsі V Table VI not zapovnyuєtsya.

Row 1 "Zaborgovanіst on insurance vneskah, splat lines yakih not come (more precisely zaborgovanіst)." Danі suggestive about the bag of insurance koshtіv, narahovanih in ostannomu mіsyatsі zvіtnogo perіodu, ale not splachenih, oskіlki termіn Splat zarobіtnoї pay and vіdpovіdno i narahovanoї sumi koshtіv Fund nastane in Persha numbers mіsyatsya, for the following zvіtnim perіodom.

Row 2 "Zaborgovanіst, pov'yazana s neviplatoyu zarobіtnoї pay". Danі suggestive about the bag of insurance vneskіv (for mіnusom narahovanih vitrat) narahovanih zarobіtnu on board, do not yak viplachena. When tsomu not vrahovuyutsya vneski ostannogo mіsyatsya, SSMSC vіdobrazhenі row in Table 1. V. Danі tsogo order not mozhut perevischuvati value scho rozrahovuєtsya breeding danih about zaborgovanіst s viplati zarobіtnoї pay (row 2 of Table. IIa) on insurance tariffs vіdpovіdnogo perіodu. Such zaborgovanіst zgіdno s Basic Law not to vіdnositsya nedoїmki.

Row 3 "restructure zaborgovanіst". Suggestive danі about zalishok on kіnets zvіtnogo perіodu restrukturizovanoї zaborgovanostі on the Costa Foundation. Restrukturizatsіya nedoїmki on the Costa Foundation peredbachalasya order of carrying out the Authority's sotsіalnogo strahuvannya s timchasovoї vtrati pratsezdatnostі writedowns that rozstrochennya podatkovih Borg (nedoїmki) Zi about Zborov on-v'yazkove sotsіalne strahuvannya zatverdzhenim Holds lіnnya-rights Fund od 9.19.01 vіdpovіdno number 39 to 18 stattі Law of Ukraine "On the order of repayment zobov'yazan platnikіv podatkіv to budgets that Reigning tsіlovimi funds."

In razі dostrokovogo rozіrvannya agreement about rozstrochennya Splat Borgo Po Costa Foundation (p. 8 zgadanogo Procedure), suma vіdsotkіv scho narahovuєtsya zgіdno s restore order in tartaric Buti vіdobrazhena in a row 3 rozdіlu III.

Row 4 "stitched zaborgovanіst, in Vol. H. At naturoplatі". Danі suggestive about the bag koshtіv Fund, not splachenih in establishing basic laws termіn (s odnochasno viplatoyu zarobіtnoї pay abo on the following day at viplatі payment in kind), pitched in kіnets zvіtnogo perіodu.

Row 5 "Іnsha zaborgovanіst". Danі suggestive about the bag іnshoї zaborgovanostі strahuvalnika, yak vinikla vnaslіdok donarahuvannya sanktsіy spetsіalіstami Fund (sumi shtrafіv, penі, donarahovanі vneski, scho not splachenі on kіnets zvіtnogo perіodu), that in іnshih vipadkah.

Rozdіl VI. Zaborgovanіst for the Fund. Rows tsogo rozdіlu zapovnyuyutsya in razі nayavnostі zaborgovanostі for the Fund to kіnets zvіtnogo perіodu (row 11 rozdіlu Zvіtu III). In razі zapovnennya Table. Table VI. V does not zapovnyuєtsya.

Row 1 "Zaborgovanіst scho bude repaid vneskami zvіtnogo the following quarter. ' Yakscho vitrati, provedenі strahuvalnikom-robotodavtsem for zvіtny quarter perevischuyut narahovanu scrip INSURANCE vneskіv that іnshih platezhіv then rіznitsya mіzh sumoyu vitrat i sumoyu INSURANCE vneskіv zarahovuєtsya in rakhunok Splat the following quarter (paragraph Purshia p. 6.9 Іnstruktsії number 16). Navіvshi danі tsomu in a row, strahuvalnik povіdomlyaє robochem Authority Fund about vіdsutnіst neobhіdnostі pererahuvannya to yogo rakhunok koshtіv od Fund in viglyadі dotatsії.

Row 2 "Zaborgovanіst, yak guilty Buti splachena Fund pіslya zvіtu of acceptance." Yakscho Well vitrati not shaping can Buti pokritі INSURANCE vneskami in the following kvartalі, the scrip perevischennya, s urahuvannyam ochіkuvanogo result in the following kvartalі, vіdshkodovuєtsya strahuvalniku-robotodavtsyu body reєstratsії pіslya obsession od Demba zvіtu the shape of the F4-FSSzTVP for the passed quarter "(paragraph other item. 6.9 Іnstruktsії number 16). Danih guidance in tsomu row oznachaє, scho body responsible pererahuvati Fund vkazanu the bag rakhunok on strahuvalnika for vіdshkoduvannya Carrying him vitrat vіdpovіdno to the basic law.

When tsomu slіd nagadati scho vіdshkoduvannya strahuvalniku-robotodavtsyu sumi perevischennya over sumoyu INSURANCE vneskіv in vipadkah, if nalezhna soums of insurance vneskіv not pokrivaє vitrat, Mauger i provoditis obsession zvіtu to the shape of the F4-FSSzTVP at obov'yazkovomu podannі dovіdki-rozrahunku for pіdpisom kerіvnika , head accountant, zavіrenoї Signet pіdpriєmstva (paragraph tretіy p. 6.9 Іnstruktsії number 16). Vіdshkoduvannya zdіysnyuyutsya Authority Fund Shlyakhov pererahuvannya vіdpovіd-sum them on the production rakhunok strahuvalnika.

Suma danih ryadkіv 1 is the 2 table. VI dorіvnyuє danim order Table 12. 3.

Іnformatsіya ryadkіv 3.1, 3.2, 3.3 i wear dovіdkovy character neobhіdna bodies of acceptance of the Fund for upravlіnskih rіshen. Suma danih Tsikh ryadkіv Mauger not vіdpovіdati sumі zaborgovanostі for the Fund (row 12 of Table. 3).

Row 3.1, "Do not blame vіdshkodovano s Fund." Zapovnyuєtsya strahuvalnikom razі torn down in the body of the Foundation for whether yakih obstavin have to chislі vnaslіdok nezadovіlnogo fіnansovogo camp, vstanovlenogo p. 6.9 Іnstruktsії number 16 order vіdshkoduvannya Carrying strahuvalnikom vіdpovіdno to base vitrat Act.

In razі, if narahovanі Sumi Relief, vіdobrazhenі in rozdіlі IV «Vitrati for rakhunok of insurance vneskіv" factuality not viplachenі strahuvalnikom (pokazanі in kolontsі 7 rozdіlu IV), ale stink perevischuyut scrip narahovanih INSURANCE vneskіv that іnshih nadhodzhen then zaborgovanіst for the Fund, yak vinikaє such vipadkah not guilty pogashatis Foundation i Got Booty vіdobrazhena in rows 3.2 Rozdіlu VI.

Row 3.3 "Zaborgovanіst pov'yazana s nadlishkovim pererahuvannyam". Suggests scrip, pomilkovo (nadlishkovo) pererahovana on rahunki Fund.


<< Contents <Prev