About the forms of financial statements of the organization. Ministry of Finance of the Russian Federation

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The Ministry of Finance approved new forms of financial statements

2801; N 45, art. 5491; 2008, N 5, art. 411; N 46, art. 5337; 2009, N 3, art. 378; N 6, art. 738; N 8, art. 973; N 11, art. 1312; N 26, art. 3212; N 31, Art. 3954; 2010, N 5, art. 531; N 9, art. 967; N 11, art. 1224), I order:

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

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

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

4. Establish that other appendices to the balance sheet and financial statements (hereinafter referred to as explanations):

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

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

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

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

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

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

Directories and standards / Normative acts / Orders

MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

ORDER N 66n

ABOUT FORMS OF ACCOUNTING REPORTING OF ORGANIZATIONS

Error 404

2270; N 52, art. 5755; 2006, N 32, art. 3569; N 47, art. 4900; 2007, N 23, art. 2801; N 45, art. 5491; 2008, N 5, art. 411; N 46, art. 5337; 2009, N 3, art. 378; N 6, art. 738; N 8, art. 973; N 11, art. 1312; N 26, art. 3212; N 31, Art. 3954; 2010, N 5, art. 531; N 9, art. 967; N 11, art. 1224), I order:

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

b) cash flow statement form;

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

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

5. Establish that in the financial statements submitted to state statistics bodies and other executive authorities, a column is given after the column. The column indicates indicator codes in accordance with Appendix No. 4 to this Order.

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

Deputy Prime Minister
Russian Federation - Minister of Finance
Russian Federation
A.L.KUDRIN

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Document Note

In accordance with paragraph 7, this document comes into force starting from the annual financial statements for 2011.

Document's name

Order of the Ministry of Finance of the Russian Federation dated July 2, 2010 N 66n

"On the forms of financial statements of organizations"

(Registered with the Ministry of Justice of the Russian Federation on 02.08.2010 N 18023)

MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

ABOUT FORMS OF ACCOUNTING REPORTING OF ORGANIZATIONS

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

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

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

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

b) cash flow statement form;

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

Order of the Ministry of Finance of the Russian Federation dated July 2, 2010 N 66n

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

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

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

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

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

6. Establish that small business organizations prepare financial statements according to the following simplified system:

a) the balance sheet and profit and loss account include indicators only for groups of items (without detailing the indicators for items);

b) in the appendices to the balance sheet and profit and loss statement, only the most important information is provided, without knowledge of which it is impossible to assess the financial position of the organization or the financial results of its activities.

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

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

Deputy

Chairman of the Government

Russian Federation -

Minister of Finance

Russian Federation

A.L.KUDRIN

Information provided by the company "ConsultantPlus"

ORDER No. 66n On the forms of financial statements of organizations

About the forms of financial statements of organizations

Balance sheet form approved by the Russian Ministry of Finance

Ministry of Finance. The form of the balance sheet was approved by order of the Ministry of Finance of Russia dated July 2, 2010. The form of the balance sheet approved by the Ministry of Finance of the Russian Federation provides for 2 sections in the asset and 3. N 57n included in the form. The form of the Balance Sheet was approved by order of the Ministry of Finance of Russia dated July 2, 2010. Further in the form of the balance sheet is Form 1. Explanations, presented in tabular form in Appendix 3 to Order of the Ministry of Finance of Russia 66n. Approve the attached . Approve the forms of the balance sheet and financial statements in accordance with Appendix No. 1 to this order. Approve the forms of the balance sheet and financial performance report for 2018 2019 in accordance with Appendix No. 1 to this. Fixed assets 1130 Difference between account balances 01. Russian POST online SERVICES. It is the basis for understanding the key financial statement known as the balance sheet. It is still approved by order of the Ministry of Finance of Russia dated July 2, 2010 66n. Ministry of Finance of Russia dated October 5, 2011 124n Rossiyskaya Gazeta, 291, about the procedure. Ministry of Finance of Russia dated 34n, as amended. The balance sheet form, form code for OKUD, was approved by order of the Ministry of Finance of Russia dated July 2, 2010. They are developed by the Accounting Methodological Center of the BMC. Balance sheet in accordance with Appendix 2 to this order. The Balance Sheet included in the interim and annual financial statements shall be considered Form 1. Order of the Ministry of Finance of Russia dated No. 57n. The form of the balance sheet for 2014 was approved by Order of the Ministry of Finance of Russia dated 66n as amended. This Order is effective from the annual financial statements for 2011. The balance sheet contains two parts, an asset and a liability, which should be. Approve the forms of the balance sheet and. The paragraph has lost force by order of the Ministry of Finance of Russia dated 04. Forms of financial statements that are missing in. The rules for assessing items have been approved by the Russian Government, and the main principle here is the assessment of the balance sheet. Form 3 of the balance sheet is a report on. In the form of a balance sheet approved by the order of the Ministry of Finance of the Russian Federation On the forms of financial statements of organizations dated July 2, 2010. On the forms of financial statements of organizations. LLC or the person who accepted
. Approve the attached Scope Instructions. Since 2018, leave only property that is considered an asset as part of the OS on the balance sheet. Order of the Ministry of Finance of Russia No. 66n ed. Appendix The standard form of the balance sheet has been approved. Leaving unresolved items on the balance sheet. Ministry of Finance Order of the Ministry of Finance of Russia dated 66n On accounting forms. Approve the forms of the balance sheet and financial results statement in accordance with Appendix 1 to the Ministry of Finance of Russia dated July 1, 2013 . The form of the balance sheet was approved by the Ministry of Finance of the Russian Federation in order to regulate the accounting. Order of the Ministry of Finance of Russia 66n. Approved form of balance sheet c. FORMS OF BALANCE SHEET AND PROFIT AND LOSS REPORT as ed. N 34н, determines the order of reflection. Forms of balance sheet and report. Changes have been made to the form of the balance sheet starting with the annual financial statements for 2011. In 2013, a resolution was adopted, approved by the Ministry of Finance of Russia, according to which all business entities
. It is important that all accounting forms are approved by Order of the Ministry of Finance of the Russian Federation No. 66 of 2010, the latest. ORDER OF THE MINISTRY OF FINANCE OF RUSSIA DATED 02. The form of the balance sheet was approved by order of the Ministry of Finance of Russia dated 66n. The Ministry of Finance of Russia made changes to order No. 66n On the forms of financial statements of organizations. Accounting, bookkeeping is an orderly system for collecting, registering and summarizing information in monetary terms about the state of property, liabilities and capital of an organization and their changes through a continuous, continuous and documentary reflection of all business transactions. Balance sheet form 2017, a sample of which is presented.

Tags: form, approved, Russia, Ministry of Finance, accounting, balance sheet

Form 0504206 Office memo for accountable money sample

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Section three is non-operating income and expenses:

MINISTRY OF FINANCE OF THE RUSSIAN FEDERAL CITY

(MINISTRY OF FINANCE OF RUSSIA)

ORDER

dated July 20, 2010 66n

Moscow

About the forms of financial statements of organizations

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

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

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

b) cash flow statement form:

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

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

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

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

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

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

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

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

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

A. L. Kudrin

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

Annexes to the Order:

Application #1:

Application No. 2:

Appendix No. 3:

Appendix No. 4:

Appendix No. 5:

MINISTRY OF FINANCE OF THE RUSSIAN FEDERAL CITY

(MINISTRY OF FINANCE OF RUSSIA)

dated July 20, 2010 66n

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

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

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

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

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

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

a)form of statement of changes in capital;

b) cash flow statement form:

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

a) the form of the statement of changes in capital;
b) cash flow statement form;
c) has become invalid.

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

3. Establish that organizations independently determine the detail of indicators for the articles of reports provided for in paragraphs 1, 2 and 2.1 of this Order.

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

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

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

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

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

1. Approve the following forms of appendices to the balance sheet and financial results statement:

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

b) cash flow statement form;

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

2. Establish that organizations independently determine the detail of indicators for reporting items.

3. Establish that in the financial statements submitted to state statistics bodies and other executive authorities, after the column “Name of the indicator” there is a column “Code”. In the "Code" column the indicator codes are indicated. If the financial statements of certain categories of organizations that have the right to use simplified accounting methods, including simplified accounting (financial) statements, include aggregated indicators that include several indicators (without their detail), the line code is indicated by the indicator that has the greatest share as part of the aggregated indicator.

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

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

Organizations that have the right to use simplified accounting methods, including simplified accounting (financial) reporting, can generate submitted financial statements.

5. Approve simplified forms of the balance sheet, report on financial results, report on the intended use of funds for organizations that have the right to use simplified methods of accounting, including simplified accounting (financial) statements.

Question 2. Concept, classification and general requirements for financial statements.

Reporting generated within an enterprise reveals various aspects of its functioning and is divided into operational, accounting, tax, statistical and management.

Operational reporting – this is a reporting document that reflects data on changes in the work of the substation, information on the implementation of plans and production schedules, traffic movements, etc. (for periods of time (day, decade, etc.).

Statistical reporting compiled on the basis of accounting data, it reflects individual economic indicators. activities of the subsector, both in value and in kind.

Tax reporting characterizes the state of the enterprise’s obligations related to the calculation and payment of taxes and other obligations. payments (to tax authorities and private funds)

Management reporting is a set of indicators expressed in monetary units. and nat. units, as well as analytical materials that characterize the results of the alternative and financial and economic plans. activities of the subsidiary for the purposes of control and management of the organization at any time.

Financial statements is a unified system of data on the property and financial position of the organization and the results of its economic activities, compiled according to accounting data.

In accordance with Federal Law No. 402 On Accounting Regulations dated December 6, 2011, which came into force on January 1, 2013. accounting (financial) statements- information on the financial position of an economic entity as of the reporting date, the financial result of its activities and cash flows for the reporting period, systematized as required. Federal Law.

BO can be classified according to various criteria: by frequency; by coverage; by purpose; by specialization.

1) Based on frequency, financial statements are divided into: annual (reports for the year); current (intra-annual).

Current reporting compiled on an intra-annual date. The current bo is called intermediate. This includes monthly and quarterly reporting. Requirement in PBU 4/99 “Accounting statements of an organization.”

Current reports are prepared regularly at specified intervals. This reporting is divided into daily, monthly, quarterly, semi-annual and nine-monthly.

Annual reporting compiled at the end of the year and characterizes all aspects of the household. activities for the financial year.

2) Based on coverage, financial statements are divided into:

1. Individual - characterizes the position and results of the activities of a separately operating entity.

2. Consolidated - compiled by ministries and departments or by branches that are not itself. legal entities.

3. Consolidated reporting discloses information about a group of interrelated organizations, each of which can be an independent legal entity (holding, financial and industrial group, etc.).

3) According to their purpose, financial statements are divided into: internal; external.

External o serves as a source of information for external users about the financial stability and solvency of the substation. Internal o satisfies information the needs of the subject in the process of accepting control. decisions.

4) By level of specialization reporting can characterize the results of the activities of a subsector as a whole and therefore be general, or it can reveal only certain aspects of this activity (for example, characterize logistics, etc.), and therefore be considered as specialized.

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