Instructions for filling out form 0503721 sample filling. Main indicators of the financial statements of the AU: control ratios

The report on financial results of activities (f.0503121) contains information about the financial activities of the institution in budgetary, entrepreneurial and other income-generating activities. The document should be drawn up on an accrual basis, that is, regardless of the inflow and outflow of funds. The structure of the report resembles the profit and loss statement of commercial organizations. The procedure for formation is reflected in Section II of the Instruction on the procedure for drawing up and submitting annual, quarterly and monthly reports on the execution of budgets of the budget system of the Russian Federation, approved by Order of the Ministry of Finance of the Russian Federation dated November 9, 2009 No. 115n.

Income is recognized if there is an increase in assets, and expenses - when liabilities arise. Therefore, the operating result calculated in the statement should be equal to the difference between income and expenses or assets and liabilities. Thus, you should get a balanced report in which the asset always equals the liability. If it turned out wrong, it means that some amount was not taken into account. The operating result is reflected in line 290 f.0503121.

The report contains the following sections: income, expenses, transactions with non-financial and financial assets and liabilities. The report is generated according to the economic classification of income (100) and expenses (200) and for transactions with assets and liabilities.

The following formula applies here: the operating result is equal to the difference between current income and current expenses. From all amounts reflected in the corresponding income codes (100) of account 040101100 “Institutional Income”, all amounts of expenses in code 200 of account 040101200 “Institutional Expenses” should be subtracted. Other codes for the budget classification of income and expenses do not participate in this calculation.

In the remaining part of f.0503121 three sections (subsections) are grouped: “Transactions with non-financial assets” (line 310), “Transactions with financial assets and liabilities” (line 380), the latter is divided into subsections: “Transactions with financial assets” (line 390) and “Transactions with obligations” (line 510). And the corresponding lines of sections (subsections) will reflect the net increase in the cost of objects or operations.

For calculations, amounts are selected from the General Ledger according to the corresponding ECR codes and entered in the corresponding lines and columns of the report. For non-financial assets - 300 “Receipt of non-financial assets” and 400 “Disposal of non-financial assets”; for financial - 500 “Receipt of financial assets” and 600 “Disposal of financial assets”; for obligations - 700 “Increase in obligations” and 800 “Decrease in obligations”.

In order to ensure comparability of accounting data, changes in accounting policies must be introduced from the beginning of the financial year. If such comparability is absent, then the data for the period preceding the reporting period are subject to adjustment. In this case, one should be guided by the provisions established by the current regulations of the system of regulatory regulation of accounting in the Russian Federation. This is the methodological unity of reporting indicators. The adjustment itself, indicating the reasons and the methodology for its implementation, must be disclosed in the explanatory note to the balance sheet and the income statement.

The reliability of financial statements is enhanced by its integrity, i.e. it should include indicators of financial and economic activities of both the organization itself and its branches, representative offices and other structural units, including those allocated to independent balance sheets. Integrity or completeness of reporting allows more informed management decisions to be made. For this purpose, synthetic and analytical accounting data must be confirmed by the results of the inventory and the conclusion of an independent audit organization.

Timeliness involves the submission of relevant financial statements to the appropriate addresses within the prescribed period.

Reports submitted in violation of the established deadlines lose their significance.

The simplicity of reporting is expressed in its simplification and accessibility. The transition of accounting to international standards objectively contributes to the implementation of this requirement.

Verifiability of reporting presupposes the possibility of confirming the information presented in it at any time. Indirectly, this condition implies the neutrality of the information presented in it.

Comparability involves the presence of the same indicators over different periods of time in order to identify differences and trends in the development of the company. However, the principle of limiting the usefulness of information cannot be avoided, and this may influence the formation of incorrect conclusions. For example, in order to reduce production volumes in the reporting year, the company decided to restructure production and, in connection with this, attracted long-term bank loans. According to the presented reports, it is not clear that the trend towards improving the financial condition of the company can only take place in the long term. For clarity, the financial statements should provide a comparison of information on a specific indicator given in the statements for the previous and reporting years.

Cost-effectiveness is achieved through unification and standardization of relevant reporting forms, reduction of individual indicators without compromising the quality of reporting data. This applies, first of all, to indicators that are of a reference and informational nature.

Registration in accordance with the established procedure is the next requirement for financial statements. It means that reporting, as well as accounting of property, liabilities and business transactions, is carried out in Russian, in the currency of the Russian Federation - in rubles. The reporting is signed by the head of the organization and the accounting specialist (chief accountant, etc.).

Publicity of financial statements is carried out by organizations, the list of which is regulated by current legislation. These include open joint-stock companies, credit and insurance organizations, stock exchanges, investment and other funds created at the expense of private, public and government sources.

Reporting must provide a true and complete picture of the financial position of the organization, the financial results of its activities and changes in its financial position. Financial statements prepared on the basis of the rules established by regulatory acts on accounting are considered reliable and complete.

Thus, this is a clear and balanced report: an asset always equals a liability. If it is not equal, then some amount is not taken into account. You can check the correctness of filling as follows. Let's say the report is generated not from the General Ledger, but on the basis of several transactions. A budget institution can have three types of operations. These are transactions with assets without generating expenses and income; expenses transactions; income transactions. At the same time, the debit of the corresponding accounts reflects 310 - an increase, and the credit 410 - a decrease. The result of subtracting identical amounts for these codes will accordingly be equal to zero. The rule for determining the total for the specified transactions with non-financial assets: in the absence of expenses and income, all transactions with assets and liabilities in total must always be equal to zero.

Of course, if you compare the financial results statement of budgetary institutions and the profit and loss statement of non-profit organizations, even though profit is not the goal of the activity, budgetary institutions receive more economically feasible information from a management point of view from this form, which says on their use of IFRS provisions to a greater extent.

The report on the execution of the budget of the main manager (manager), recipient of budget funds (f.0503127) (Appendix) is compiled monthly and quarterly based on data on the execution of the budget of recipients of budget funds, administrators of budget revenues within the framework of their budget activities. The procedure for formation is reflected in Section II of the Instruction on the procedure for drawing up and submitting annual, quarterly and monthly reports on the execution of budgets of the budget system of the Russian Federation, approved by Order of the Ministry of Finance of the Russian Federation dated November 9, 2009 No. 115n.

Indicators as of January 1 of the year following the reporting year are reflected in the Report (form 0503127) until the final operations to close accounts at the end of the financial year, carried out on December 31 of the reporting financial year. A distinctive feature of the procedure for generating this Report from the previously existing one is the establishment of separate rules for the formation of monthly and quarterly Budget Execution Reports. When generating the monthly Report, only indicators on budget execution through bank accounts and non-cash transactions are filled out. The indicators “Executed through bodies organizing the execution of budgets” are not filled in. When generating the Report for the quarter and year, all indicators are filled in in the prescribed manner. Report (f.0503127), presented by reporting type - monthly, reporting type - budget, payment attribute - direct payment 500.

A report on the execution of the estimate of income and expenses for income-generating activities of the main manager (manager), recipient of budget funds (f.0503137) is compiled by the recipient of budget funds based on data on the cash execution of the estimate of income and expenses for income-generating activities as of April 1, 1 July, October 1, January 1 of the year following the reporting year. The frequency of compilation is quarterly and annual.

Indicators as of January 1 of the year following the reporting year are reflected in the Report (form 0503137) without taking into account the results of final operations to close accounts at the end of the financial year, carried out on December 31 of the reporting financial year. This form is also formed in accordance with Section II of the Instruction on the procedure for drawing up and submitting annual, quarterly and monthly reports on the execution of budgets of the budget system of the Russian Federation, approved by Order of the Ministry of Finance of the Russian Federation dated November 9, 2009 No. 115n.

Income-generating activities have always been the object of close attention of inspection bodies, therefore the indicators given in this form not only reflect a kind of analytics of laboratory activities, but also indicate the role of the institution and its powers as an administrator of budget revenues. But budget activities are specifically controlled by the chief manager, so there are practically no deviations in the budget execution report. Although the overall operating result is still negative.

Report on the financial results of the institution f. 0503721 must be submitted in annual reports as of January 1, 2019. We'll tell you how to fill out form 0503721 for 2018 according to Instruction 33n. In the article, download the blank form of the new form 0503721.

Instruction 33n was amended by order of the Ministry of Finance dated November 30, 2018 No. 243n. For the financial statements of budgetary and autonomous institutions for 2018, you need to use the new form 0503721.

Major changes to the form:

updated KOSGU codes;
changed the grouping of income and expenses;
the sections “Income” and “Expenses” will not reflect income and expenses of future periods;
The report does not include data on the correction of errors from previous years.

Form 0503721 “Report on financial results of activities” is prepared both by an institution and a separate division vested with the right to conduct accounting.

The report on OKUD 0503721 contains data on the financial results of the institution's activities in the context of analytical codes of income (receipts), expenses (payments) as of January 1 of the year following the reporting one. The procedure for filling out form 0503721 for 2018 is given in paragraphs 50–54.1 of the Instructions for filling out reports of budgetary and autonomous institutions No. 33n.

Sample of filling out form 0503721 for 2018

The procedure for filling out a report on form 0503721

Submit the report (f. 0503721) as part of the annual reporting. Draw up a report on form 0503721 before you make final transactions on your accounts. Reflect the indicators in the context of income (receipt) codes and expense codes of KOSGU. This is stated in paragraphs 50, 52 of the Instruction, approved by Order of the Ministry of Finance dated March 25, 2011 No. 33n.

Major changes to the form:

updated KOSGU codes;
changed the grouping of income and expenses;
the sections “Income” and “Expenses” will not reflect income and expenses of future periods;
The report does not include data on the correction of errors from previous years.

Form 0503721 “Report on financial results of activities” is prepared both by an institution and a separate division vested with the right to conduct accounting.

Sample of filling out form 0503721 for 2018

The procedure for filling out a report on form 0503721

1.4. Report on the financial results of the institution (f. 0503721)

In this form statements reflect the amount of income that the institution received in the reporting period, the amount of expenses incurred in the reporting period, the net operating result, the result of transactions with assets and liabilities. According to the norms paragraph 51 Instructions No. 33n indicators are reflected in the report by type of activity carried out by the institution as follows:

The procedure for filling out the Report on the financial results of the institution ( f. 0503721) (hereinafter referred to as Report f. 0503721) is reflected in p. 50-55 Instructions No. 33n. The draft order of the Ministry of Finance amending Instruction No. 33n is expected to supplement paragraph 54 And 55 Instructions No. 33n. The theoretical part of filling out the Report f. 0503721 will be discussed below.

Here I would like to say a few words regarding activity code 6. The provision of budgetary investments to municipal budgetary institutions is not always associated with capital investments in capital construction projects, but can be carried out, for example, for the purpose of acquiring movable property. In this case, the result of these operations should be a corresponding increase in the value of municipal property held by these institutions with the right of operational management (Letter of the Ministry of Finance of the Russian Federation dated May 14, 2012 N 02-03-09/1701).

Report f. 0503721 is filled out without taking into account the results of final operations to close accounts at the end of the financial year, carried out on December 31 of the reporting financial year ( paragraph 52 Instructions No. 33n).

1.4.1. Filling out the "Income" section

Filling rules section"Revenue" Report f. 0503721 will be presented in table form.

Line numbers	Indicators reflected by rows
Line 010	Sum lines 030, 040 , 050 , 060 , 090 , 100 , 110
Lines 030, 040 , 050 , 062 , 063 , 096 , 101 , 104 , 110 columns 4	Not filled in
Lines 010, 030 , 040 , 050 , 060 , 062 , 063 , 090-093 , 096 , 099 , 100-104 , 110 columns 6	Not filled in
Line 030	Amount according to account data 0 401 10 120 "Income from property"
Line 040 columns 5	Amount according to account credit 0 401 10 130 “Income from the provision of paid services (work)” minus VAT accrued from this income
Line 050 columns 5	Amount according to account data 0 401 10 140 "Income from forced seizure amounts"
Line 060	Sum lines 062, 063
Line 062 columns 5	Amount according to account 2 401 10 152 "Income from receipts from supranational organizations and foreign governments"
Line 063 columns 5	Amount according to account data 2 401 10 153 "Income from proceeds from international financial organizations"
Line 090 columns 5	Sum lines 091-093
Line 091 count 4, 5	Amount according to account data 0 401 10 171 "Income from revaluation of assets"
Line 092 count 4, 5	The amount according to account 0 401 10 172 “Income from the sale of assets”, increased by the amount of corporate income tax accrued from this income
Line 093 count 4, 5	The amount according to account 0 401 10 172 “Income from the sale of assets”, increased by the amount of corporate income tax accrued from this income in terms of transactions with non-financial assets
Line 096 columns 5	Amount according to account 0 401 10 172 “Income from transactions with assets”, increased by the amount of corporate income tax accrued from this income in relation to transactions with financial assets
Line 099 count 4, 5	Amount according to account data 0 401 10 173 "Extraordinary income from transactions with assets"
Line 100 count 4, 5	Sum lines 101-104
Line 101 columns 5	Amount according to account data 4 401 10 180 "Other income"
Line 102 columns 4	Amount according to account 5 401 10 180 “Other income”, increased by the amount of corporate income tax accrued from this income
Line 103 columns 5	Not filled in
Line 104 columns 5	Amount according to account data 0 401 10 180 “Other income” (2 401 10 180, 7 401 101 80)
Line 110 columns 5	The difference between credit and debit turnover on account 2,401 40,130 “Deferred income from the provision of paid services”, formed during the reporting period

Here is an example of filling section"Revenue" Report f. 0503721.
Example

Let us assume that in the reporting period (during 2012) the institution accrued the following types of income:

Contents of operation	Debit	Credit	Amount, rub.
Accrued income from the provision of paid services	2 205 31 560	2 401 10 130	2 000 000
Income accrued in the form of subsidies allocated by the founder for the implementation of the state task	4 205 81 560	4 401 10 180	7 000 000
Accrued income from subsidies provided to budgetary institutions for other purposes	5 205 81 560	5 401 10 180	1 200 000
Received into the institution's personal account:
- funds from the provision of paid services	2 201 11 510 17	2 205 31 660	1 880 000
- subsidies for the implementation of government tasks	4 201 11 510 17	2 205 81 660	7 000 000
- subsidies for other purposes	5 201 11 510 17	5 205 81 660	1 200 000

In this case chapter"Revenue" Report f. 0503721 will be filled in as follows.

Indicator name	Line code	Code KOSGU	Activities with targeted funds	Activities to provide services (perform work)	Total
1	2	3	4	5	7
Income	010	100	1 200 000	9 000 000	10 200 000
Income from the provision of paid services (performance of work)	040	130	-	2 000 000	2 000 000
Other income (sum lines 101-103)	100	180	1 200 000	7 000 000	8 200 000
Including:
- for subsidies for the implementation of state (municipal) tasks	101	180	-	7 000 000	7 000 000
- for subsidies for other purposes	102	180	1 200 000	-	1 200 000

Major changes to the form:

updated KOSGU codes;
changed the grouping of income and expenses;
the sections “Income” and “Expenses” will not reflect income and expenses of future periods;
The report does not include data on the correction of errors from previous years.

Form 0503721 “Report on financial results of activities” is prepared both by an institution and a separate division vested with the right to conduct accounting.