Account 210 06 what is taken into account on it. How can an accountant reflect settlements with the founder?

Malofeeva V. N., chief accountant's assistant
State Healthcare Institution "Regional Clinical Hospital" of Saratov, member of the IPB of Russia

Settlements with founders in relation to real estate and especially valuable movable property of a budgetary institution raise many questions among accountants. Financiers have issued clarifications on this topic. Let's analyze the situation.

Restrictions on the disposal of property

According to the provisions of Federal Law No. 83-FZ of May 8, 2010, the right of state (municipal) budgetary institutions to dispose of property and assume obligations is limited due to possible risks of encumbrance and (or) alienation of property (including subject to the assumption of obligations of the institution , not secured by corresponding assets).

In accordance with Article 120 of the Civil Code of the Russian Federation, paragraph 10 of Article 9.2 of the Federal Law of January 12, 1996 No. 7-FZ, budgetary institutions are responsible for their obligations with all the property they have the right to operationally manage. The exception is real estate and especially valuable movable property assigned to institutions by the owner of this property or acquired by institutions at the expense of funds allocated by the owner.

To account for settlements with the government authority vested with the functions and powers of the founder in relation to the state (municipal) budgetary institution, account 210 06 000 “Settlements with the founder” is intended. This is established by paragraph 238 of the Instructions for the Application of the Unified Chart of Accounts, approved by Order of the Ministry of Finance of Russia dated December 1, 2010 No. 157n. This account reflects calculations for the receipt of fixed assets and tangible assets transferred by the founder to the budgetary institution for operational management, and their return.

Assets received in kind

Based on paragraphs 9, 116 of the Instructions for the application of the Chart of Accounts for accounting of budgetary institutions, approved by Order of the Ministry of Finance of Russia dated December 16, 2010 No. 174n (hereinafter referred to as Instruction No. 174n), settlements with the founder upon receipt of fixed assets when assigning the right to a budgetary institution operational management are reflected in the amount of the book value of assets.

The wiring looks like this:

If there is a change during the year (by the amount of accrued depreciation, disposal of property, etc.) in the value of property for which the institution is not responsible for its obligations, the account indicator 210 06 000 is subject to adjustment at least once a year. This was stated in the letter of the Ministry of Finance of Russia dated July 11, 2012 No. 02-06-07/2679. The following accounting entries should be reflected in accounting:

Letter No. 02-06-07/3798 of the Ministry of Finance of Russia dated September 18, 2012 proposed a different procedure for reflecting settlements with the founder in the accounting of a budgetary institution, different from the procedure for accounting for such settlements provided for in paragraph 116 of Instruction No. 174n. Postings for reflecting settlements with the founder look like this:

Changes in indicators based on the results of transactions with particularly valuable property are reflected in the institution’s records as follows:

Financiers note that based on the results of the adjustment of opening balances for 2012, the founder (institution) is subject to the formation of Information (form 0503173) as part of the annual budget (accounting) statements for 2012. In them, in column 5 “Reason for discrepancy” of Section 2 “Reasons for changes”, the specified amount of the founder’s investments in real estate and especially valuable movable property of the institution is indicated.

The property was acquired at the expense of the founder

For the acquisition of fixed assets, a budgetary institution may be allocated a target by the founder (clause 1 of Article 78.1 of the Budget Code of the Russian Federation).

In this case, transactions for the acquisition of fixed assets are reflected according to the activity code “5” - subsidies for other purposes.

If these assets were acquired within the framework of republican and (or) federal target programs or classified as real estate and especially valuable movable property of the institution, then in this case these fixed assets should be transferred from activity type code “5” to activity type code “4” - subsidies for the implementation of state (municipal) tasks.

The accounting entries are reflected as follows:

Important to remember

Amendments to the reporting have been prepared, providing for the addition of the Balance Sheet (form 0503730) with lines reflecting the decrease in especially valuable property and its estimated net value.

The procedure for recording relevant transactions on account 0 210 06 000 “Settlements with the founder” in relation to autonomous institutions is provided for in clause 119 of Instruction No. 183n. However, the accounting entries proposed in the instructions are not currently applied. Accounting for settlements with the founder on account 0 210 06 000 is carried out in accordance with Letter of the Ministry of Finance of the Russian Federation dated September 18, 2012 N 02-06-07/3798.

According to this letter, the indicated account takes into account the indicator of settlements with the founder in the amount of rights to dispose of particularly valuable property at a valuation equal to its book value. That is, to the extent of the value of property that an autonomous institution does not have the right to dispose of without the consent of the owner.

As noted above, an autonomous institution, without the consent of the owner, does not have the right to dispose of real estate and especially valuable movable property assigned to it by the owner or acquired by the autonomous institution at the expense of funds allocated to it by the owner for the acquisition of such property.

Changes in the indicators reflected in the specified account are carried out only in the event of the receipt or disposal of property when preparing annual financial statements, reorganization statements (or at other frequencies established by the institution in agreement with the founder, but at least once a year) and are reflected in the accounting accounting as follows:

For the amount of changes in account indicators 4,210,06,000 (2,210,06,000), the institution sends a notice to the founder (f. 0504805) in the manner established by the founder and reflected by the institution as part of the formation of accounting policies.

Example

In 2013, the autonomous institution acquired property classified as OCDI:

- at the expense of subsidies - equipment, the book value of which was 1,000,000 rubles. (accounted for account 4,101,24,000);

- at the expense of funds received from income-generating activities - a car, the book value of which was 600,000 rubles. (accounted for account 2,101,25,000).

Also written off were laboratory equipment classified as OTsDI for income-generating activities and assigned to the institution when its type changed, the book value of which was RUB 250,000. (accounted for 2,101,24,000).

In accordance with the accounting policy of the institution, the reflection of settlements with the founder in the amount of rights to dispose of real estate, especially valuable movable property, in respect of which the institution does not have the right of independent disposal, is carried out in a valuation equal to the book value of especially valuable property, when the latter prepares annual financial statements operations of the current financial year (December 31, 2013). That is, this indicator must include the book value of received equipment and the cost of retired laboratory equipment (using the “red reversal” method), acquired using funds received from income-generating activities. A car purchased with funds received from income-generating activities is not included in this indicator, since the institution has the right to dispose of such property independently.

The accounting records reflect the following transactions:

What transactions with property must be reflected in account 210 06 “Settlements with the founder”?

Reflection in the Balance sheet of indicators generated in the account “Settlements with founders”

Letter No. 02 06 07/3798 provides explanations on the reflection in the financial statements of budgetary institutions of transactions with real estate, in respect of which the institution does not have the right of independent disposal, and especially valuable movable property. By adjusting the form of the Balance Sheet (f. 0503730) and the procedure for its preparation, the Ministry of Finance in Order No. 139n paid a lot of attention to this type of property.

The change in the form of the balance sheet and the procedure for filling it out in relation to this account is as follows.

Lines 336 - 338 in the new edition of Instruction No. 33n will look like this:

Lines 336 - 338 in columns 3, 5, 7, 9 are not filled in. In this case, the indicator reflected on line 337 “Indicator of decrease in book value of OCI*” is not included in the balance sheet currency. Thus, the balance sheet currency does not decrease by the amount of accrued depreciation on property assets and real estate.

Also, a new line 6231 “Financial result for accrued depreciation of OCI” has been added to the balance sheet form. It reflects the accrual of depreciation on especially valuable movable and immovable property of the institution, equal to the amount of depreciation charges on especially valuable movable and immovable property of the institution at the beginning of the reporting period (column 4) and the end of the reporting period (column 8). That is, the indicators of lines 337 and 6231 should be equal. The indicator on line 6231 is reflected with a plus sign.

Taking into account the changes that have occurred in the new edition of Sec. IV "Financial result" of the Balance Sheet (f. 0503730) will look like this.

Let's give an example of filling out lines 336 - 338, but before that, let's turn to the recommendations given by the Ministry of Finance in Letter No. 02 06 07/3798 on filling out the balance sheet form for account 0 210 06 000.

According to the financial authority, in order for institutions to prepare financial statements for the reporting year, in the case of reflecting indicators as of the beginning of the reporting year on accounts 4,210,06,000, 2,210,06,000 in the amount of the cost of real estate and especially valuable movable property, taking into account accrued depreciation, institutions must carry out, during the inter-reporting period, an adjustment of the opening balances of the reporting year for the specified accounts by creating the following accounting entry (for the amount of depreciation charges for the specified property, reflected as of the beginning of the reporting year):

• 1. DT account 0 401 30 000 "Financial result of previous reporting periods" CT account 0 210 06 000 "Settlements with the founder"
• 2. DT account 0 210 06 000 "Settlements with the founder" CT account 0 401 30 000 "Financial result of previous reporting periods"

Having adjusted the settlements with the founder, the institution generates a Notice for the amount of the adjustment entries and sends it to the founder.

Let’s assume that in December 2013, the institution received from the founder property (a car) that was previously in use. According to the act, the book value of the car is 600,000 rubles. The amount of depreciation accrued on it is 120,000 rubles. The amount of depreciation accrued on the car for December 2011 was 10,000 rubles, and for the period January - December 2012 - 120,000 rubles. The numbers in the example are conditional. The institution began to receive a subsidy from the founder on December 1, 2013.

In the accounting records of the institution, the receipt of property should be reflected as follows:

Taking into account the explanations given by the Ministry of Finance in Letter No. 02 06 07/3798, the institution carried out a corrective operation, reflecting it in accounting as follows:

Taking into account the example given, lines 336 - 338 at the beginning of the reporting period will look like this:

Thus, based on the results of the adjustment of the opening balances of 2012, the institution, as part of the annual financial statements for 2013, must generate Information on changes in the currency balances of the institution’s balance sheet, indicating in the column “Reason for discrepancies” section. 2 “Reasons for changes”: clarification of the size of the founder’s investments in real estate and especially valuable movable property of the institution.

Changes in the indicators reflected in accounts 4 210 06 000, 2 210 06 000 are carried out by the institution when preparing annual financial statements or at other intervals established by the institution in agreement with the founder, but at least once a year when preparing annual financial statements in correspondence with account 4,401 10,172 “Income from transactions with assets” (with account 2,401 10,172):

• · on account 4,210,06,000 in the amount of the book value of disposed of particularly valuable property (using the “red reversal” method);
• · on account 2,210,06,000 in the amount of the book value of disposed of particularly valuable property (using the “red reversal” method);
• · on account 2,210,06,000 in the amount of the book value of the received real estate of the budget institution.

Upon receipt (disposal) of real estate or especially valuable movable property, the account indicator 0 210 06 000 is subject to adjustment in correspondence with account 401 10 172.

The accountant of the institution reflects settlements with the founder on account 210 06. What amounts should such settlements be based on? How often should entries be made for this account? What documents should I prepare?

A budgetary institution cannot independently dispose of particularly valuable property. All transactions with such assets must be agreed upon with the founder (clauses 2, 3, Article 298 of the Civil Code of the Russian Federation). So that he can control the institution in this matter, the accountant keeps records of settlements with the founder in a special account - 0 210 06 000. On it he reflects the cost:

• real estate objects;
• especially valuable movable property (VTsDI).

In this article we will look at how to build an accounting chain so that there are no complaints from the owner or auditors.

• Important article:

For what types of activities are the accounts formed?

In general, account indicators 0 210 06 000 are formed only according to financial activity code (FAC) 4 “Subsidies for the implementation of state (municipal) tasks” (letter of the Ministry of Finance of Russia dated October 22, 2015 No. 02-07-10/60698). But there is an exception.

Thus, this rule does not apply if the institution purchased property under KFO 2 “Income-generating activities” or KFO 7 “Funds for compulsory health insurance” before changing its type. This is stated in letters of the Ministry of Finance of Russia No. 02-06-07/3798 and the Federal Treasury dated January 9, 2013 No. 42-7.4-05/2.1-3.

That is, the accounting may contain indicators for accounts 2,210,06,000 and 7,210,06,000. However, the indicators of these accounts cannot be increased in the future. They can only be reduced as the relevant property is removed from the disposal of the institution.

Settlements with the founder: how account indicators are adjusted

During the year, the institution manages particularly valuable assets in one way or another. As a result, the indicators on account 0 210 06 000 become irrelevant: the amount differs from the book value of the valuable property. Therefore the indicator:

• increase - if the property was purchased, received free of charge or revalued;
• reduce - if the property is liquidated, sold or transferred.

The indicators are adjusted as often as required by the founder. For example, in real time. That is, when an accountant records transactions involving the receipt or disposal of particularly valuable movable and immovable property. The only condition is that the indicators must be changed at least once a year. The order is:

• for account 4,210,06,000, the indicator is adjusted in the amount of the book value of the received and disposed of particularly valuable property;
• for accounts 2,210,06,000 and 7,210,06,000 - in the amount of the book value of retired especially valuable property that was purchased before changing the type of institution. At the same time, for account 2,210,06,000 in the amount of the book value of received real estate, only budgetary institutions change the indicator.

Let's look at examples.

Transfer of fixed assets from other movable property to OTsDI

To show the movement of an object from other movable property to particularly valuable property (from account 0 101 30 to account 0 101 20) and vice versa, you will have to write off the object from the balance sheet. And only after that reflect it as part of a new category. Do the same with depreciation.

Example 1:

Institution Alpha purchased the equipment using proceeds from income-generating activities.

The accountant recorded the asset on account 2,101,34,000 “Machinery and equipment - other movable property of the institution.” The equipment was purchased to be used in paid activities.

Three years later, the manager decided to use it in the provision of public services. Therefore, in agreement with the founder, the equipment was classified as OTsDI and transferred to account 4,101,24,000 “Machinery and equipment - especially valuable movable property of the institution.” Depreciation at that time was accrued at 100 percent. In accounting, the accountant reflected the transfer as follows.

1. Disposal of equipment from other movable property:

DEBIT 2,104 34,410
CREDIT 2,401 10,172
250,000 rub.
- the amount of accrued depreciation on equipment that was included in other movable property was written off;

DEBIT 2,401 10,172
CREDIT 2 101 34 410
250,000 rub.
- other movable property is deregistered at its original (book) value.

2. Reflection of equipment as part of the OCDI:

DEBIT 4,401 10,172
CREDIT 4 104 24 410
250,000 rub.
- the amount of previously accrued depreciation was taken into account;

DEBIT 4,101 24,310
CREDIT 4,401 10,172
250,000 rub.
- equipment was accepted into the OCDI.

Then the accountant adjusted the indicator that characterizes settlements with the founder:

DEBIT 4,401 10,172
CREDIT 4 210 06 660
250,000 rub.
- reflects the increase in the cost of OTsDI.

He sent a notice to the founder regarding the amount of changes in account indicator 210 06 (f. 0504805) (see sample).

Sample. Notification to the founder about changes in the indicator on account 210 06

Expenditures from subsidies for capital investments in capital construction projects

If an institution receives a subsidy for capital investments, for example, for the reconstruction of a building, the accountant reflects the expenses according to KVR 407 and Article 310 of KOSGU. Although expenses are carried out according to KFO 6, after the founder accepts a report on the use of the subsidy from the institution, the accountant must take into account the investments according to KFO 4.

Upon completion of the reconstruction, an acceptance certificate for repaired, reconstructed and modernized fixed assets is drawn up (f. 0504103). The accountant records information about the reconstruction in the inventory card for accounting for non-financial assets (f. 0504031). The cost of reconstruction of the building increases its initial cost (clause 27 of Instruction No. 157n). Then, within the period established by the founder, it reflects settlements with the founder in the amount of the cost of the work accepted by the institution to reconstruct the building.

Example 2:

The Alpha institution received a subsidy from the regional budget for the reconstruction of the administrative building in the amount of 1 million rubles.

After the founder approved the report on the use of subsidy funds, the accountant reflected the income received from the subsidy. Then he accepted investments according to KFO 4 and recorded settlements with the founder:

DEBIT 6,205 81,560
CREDIT 6,401 10,180
1,000,000 rub.
- income from subsidies for capital investments in capital construction projects has been accrued;

DEBIT 6 304 06 830
CREDIT 6,106 11,410

DEBIT 4,106 11,310
CREDIT 4 304 06 730
1,000,000 rub.
- investments made at the expense of a subsidy for capital investments were accepted for accounting according to KFO 4;

DEBIT 4,101 12,310
CREDIT 4,106 11,310
1,000,000 rub.
- the costs of reconstruction of the building were attributed to the increase in its original cost;

DEBIT 4,401 10,172
CREDIT 4 210 06 660
1,000,000 rub.
- settlements with the founder are reflected in the amount of investments in the initial cost of the building.

The accountant sent a notice to the founder regarding the amount of changes in account indicator 210 06 (f. 0504805).

Calculations upon liquidation of an institution

To liquidate the institution, a special liquidation commission is created. For example, a federal-level founder must do this within two weeks after the decision is made (clause 28 of the Procedure approved by Decree of the Government of the Russian Federation of July 26, 2010 No. 539).

From the moment the liquidation commission is appointed, the powers to manage the affairs of the institution are transferred to it.

She, in particular:

• publishes in the media information about liquidation, the procedure and deadline for filing claims by creditors. For this purpose, only those publications that publish data on state registration of legal entities are suitable;
• takes measures to identify creditors and receive receivables;
• notifies creditors in writing of the liquidation of the institution. They have the right to put forward their demands no later than two months from the date of publication of information about liquidation. It is the liquidation commission that will subsequently appear in court.

Those assets that cannot be foreclosed on in accordance with federal laws are transferred by the commission to the owner (founder).

Example 3:

The right to operationally manage property has been terminated. The accountant reflected the operation of returning assets to the founder as follows:

DEBIT 4,401 20,241
CREDIT 4 101 00 410
- fixed assets were transferred at book value;

DEBIT 4 104 00 410
CREDIT 4,401 20,241
- the amount of depreciation accrued on fixed assets was transferred;

DEBIT 4,401 20,241
CREDIT 4 102 20 420
- intangible assets were transferred at book value;

DEBIT 4 104 20 420
CREDIT 4,401 20,241
- the amount of accrued depreciation on intangible assets was transferred;

DEBIT 4,401 20,241
CREDIT 4,103 10,430
- non-produced assets were transferred at actual cost;

DEBIT 4,401 20,241
CREDIT 4,105 20,440
- material reserves (especially valuable movable property of the institution) were transferred at actual cost.

By the amount of transferred assets, the accountant reduced the indicator of account 210 06 “Settlements with founders”:

DEBIT 4,401 10,172
CREDIT 4 210 06 000 (REWARD)
- the book value of particularly valuable movable property has been reduced.

And then he submitted a notice to the founder (f. 0504805) for the amount of changes in the account indicator 210 06.

The Unified Chart of Accounts provides for a new account 21006 “Settlements with the founder”, however, the Instructions for using the Unified Chart of Accounts do not contain the procedure for applying this account. In order to understand what and in what amount should be taken into account in account 21006, you should refer to other regulatory documents. In the article, methodologists of the 1C company consider the procedure for forming settlements with the founder on account 21006, taking into account the provisions of the regulatory legal acts in force in the Russian Federation, as well as the methodological recommendations of the Ministry of Finance of Russia in the field of accounting of state institutions.

According to paragraph 238 of the Instructions for the use of a unified chart of accounts, approved. by order of the Ministry of Finance of Russia dated December 1, 2010 No. 157n, account 21006 “Settlements with the founder”: “...intended to account for settlements with the government body performing the functions and powers of the founder in relation to the state (municipal) budgetary institution, autonomous institution.”

According to paragraphs 2, 3 of Article 298 of the Civil Code of the Russian Federation:

"2. An autonomous institution, without the consent of the owner, has no right to dispose of real estate and especially valuable movable property assigned to it by the owner or acquired by the autonomous institution at the expense of funds allocated to it by the owner for the acquisition of such property. The autonomous institution has the right to dispose of the remaining property that it has under the right of operational management independently, unless otherwise provided by law.

An autonomous institution has the right to carry out income-generating activities only insofar as it serves the purposes for which it was created and is consistent with these purposes, provided that such activities are specified in its constituent documents. Income received from such activities and property acquired from these incomes shall be at the independent disposal of the autonomous institution.

3. A budgetary institution, without the consent of the owner, has no right to dispose of especially valuable movable property assigned to it by the owner or acquired by the budgetary institution at the expense of funds allocated to it by the owner for the acquisition of such property, as well as real estate. The budgetary institution has the right to dispose of the remaining property that it has under the right of operational management independently, unless otherwise provided by law.

A budgetary institution has the right to carry out income-generating activities only insofar as it serves to achieve the goals for which it was created and corresponds to these goals, provided that such activities are specified in its constituent documents. Income received from such activities and property acquired from these incomes are at the independent disposal of the budgetary institution.”

In accordance with this, settlements with the founder are formed on account 210 06.

Methodological recommendations communicated by letters of the Ministry of Finance of Russia dated 04/25/2011 No. 02-06-07/1546 (last paragraph of paragraph 4.1) and dated 12/22/2011 No. 02-06-07/5236 (see correspondence 19.1 of the Set of accounting records of transactions for changing the type Institutions - recipients of budget funds during the financial year (Part VIII of the letter of the Ministry of Finance of Russia dated December 22, 2011 No. 02-06-07/5236)), provides for the formation of settlements with the founder (incoming balances on account 2 210 06) in terms of real estate and especially valuable property acquired at the expense of income-generating activities (KFO 2) before changing the type of institution and assigned to it.

According to paragraph 116 of the Instructions for the application of the Chart of Accounts for accounting of budgetary institutions, approved by order of the Ministry of Finance of Russia dated December 16, 2010 No. 174n, in a new edition (the draft is posted on the official website of the Ministry of Finance of Russia - see http:// www.minfin.ru) transactions on Formation of settlements with the founder must be documented with the following accounting entries:

“Reflection of settlements of a budgetary institution with the founder in the scope of rights to dispose of real estate, especially valuable movable property, in respect of which the institution does not have the right of independent disposal, is carried out in a valuation equal to the book value of the OCI, when drawing up annual financial statements with the last transactions of the current financial year according to to the debit of account 4,401 10,172 “Income from transactions with assets” (2,401 10,172 “Income from transactions with assets”) and to the credit of the account:

4,210 06,660 “Reduction in settlements with the founder” in the amount of the book value of the OCI received during the reporting period, reflected in the corresponding accounts of analytical accounting of accounts 4,100,00,000 “Non-financial assets” (4,101,10,000, 4,101,20,000, 4,102,20 000, 4 105 20 000);

4,210 06,660 “Reduction of settlements with the founder” - using the “Red reversal” method in the amount of the book value of OCI disposed of during the reporting period, reflected in the corresponding analytical accounts of account 4,100,00,000 “Non-financial assets” (4,101,10,000, 4,101 20 000, 4 102 20 000, 4 105 20 000);

2 210 06 660 “Reduction of settlements with the founder” in the amount of the book value of real estate received during the reporting period, reflected in the corresponding analytical accounts of account 2 101 10 000 “Fixed assets” (2 101 11 000- 2 101 13 000, 2 101 15 000, 2 101 18 000);

2 210 06 660 “Reduction of settlements with the founder” - using the “Red reversal” method in the amount of the book value of real estate disposed of during the reporting period, reflected in the corresponding analytical accounts of account 2 101 10 000 “Fixed assets” (2 101 11 000-2 101 13 000, 2 101 15 000, 2 101 18 000), as well as retired especially valuable movable property acquired from funds from the income-generating activities of the institution before changing its type, assigned to a budgetary institution when changing the type reflected in the relevant analytical accounts accounting account 2 100 00 000 “Non-financial assets” (2 101 20 000, 2 102 20 000, 2 105 20 000).

Similar provisions are contained in the new edition of the Instructions for the Application of the Chart of Accounts for Autonomous Institutions, approved. Order of the Ministry of Finance of Russia dated December 23, 2010 No. 183n “On approval of the chart of accounts for accounting of autonomous institutions and instructions for its application.” Thus, the value of property acquired at the expense of income-generating activities, funds from compulsory medical insurance after changing the type of institution to “budgetary” or “autonomous” should not be reflected in account 210 06 “Settlements with the founder”.