Drawing up Form 3 statement of changes in capital. Statement of changes in equity. Section II Adjustments

The statement of changes in capital can be completed in two versions:

with line codes if reporting is submitted to statistical or other control structures;
without specifying the line encoding if the document is intended for internal use (clause 5 of Order No. 66n).

This report form is needed to disclose detailed information about changes that have taken place in the institution in relation to the amount of equity capital. The reporting format involves reflecting data in three blocks:

by type of capital;
by type of change;
with reference to years.

Form 3 of the report is designed for completion by legal entities. An exception is made for small businesses, insurance organizations, credit institutions and budgetary institutions. As part of the annual reporting, the form is submitted to the regulatory authority within a three-month period from the end of the reporting year. The document is submitted to the tax authority with reference to the place of registration; reports must be submitted to the statistical authorities taking into account the place of registration of the legal entity.

Form 3 of financial statements: document structure and completion

Section 1 of the report shows systematic information on movements and balances on accounting accounts:

80 in relation to the authorized capital;
81 when disclosing details of transactions with own shares purchased from shareholders;
82 when reflecting the amount of reserve capital;
83 to identify additional capital;
84, used to account for undistributed profits or uncovered losses.

The statement of changes in capital (Form 3) in Section 1 has a two-part tabular part. The first block indicates the values of indicators for the previous period (they must coincide with the data indicated in block 2 of the table for the previous reporting period). The second part of the section is provided for information about the indicators of the last reporting period.

Section 2 discusses the amounts by which the cost of capital has been adjusted. The last tabular block of the report in Section 3 reflects information on the volume of net assets over time as of the end of December of the reporting year and the two previous years. How the size of net assets is determined is stated in Order of the Ministry of Finance No. 84n dated August 28, 2014:

is the difference between the amount of assets on the balance sheet and the amount of liabilities;
when calculating this indicator, amounts reflected in off-balance sheet accounts are not taken into account;
the amounts of generated receivables of the founders in relation to contributions to capital or payment for shares are excluded from the assets;
Liabilities do not include deferred income that was created as a result of receipt of government assistance or in the case of gratuitous transfer of property.

The capital flow statement is filled out only in monetary terms. Negative amounts are not accompanied by a minus sign; they are enclosed in parentheses. Empty columns must contain dashes. You can submit to regulatory authorities on paper or in electronic format. When reporting on paper, it is permitted to:

submit the document in person;
transfer to a tax authority specialist through a proxy;
send by mail with the obligatory attachment of an inventory (the date of submission of the report will be considered the day of departure recorded by the post office).

The report form is prepared in two copies. Each of them is signed by the head of the organization. Art. 80 of the Tax Code of the Russian Federation establishes regulatory requirements for enterprises that must submit reports only in electronic form without the right to submit completed document forms in paper form.

A statement of changes in the capital of an organization or enterprise is one of the main forms of accounting reporting.

The document has the structural form of a table and reveals changes in the volume of one of the main sources of financing for the company - its own funds.

What kind of document is this, who is handing it over?

Despite the fact that this report, along with being an important form of financial reporting, not all commercial entities prepare it. Form No. 3 according to OKUD 0710003, recommended by the Ministry of Finance, are required to take only organizations that are founded as joint-stock companies or limited liability companies.

Other commercial enterprises, unitary organizations, cooperatives, and non-profit organizations are not required to provide this type of reporting.

Small LLCs and JSCs may not provide the report either. The fact is that these commercial structures, by law, must annually conduct an audit, which discloses data on the authorized, reserve and other equity capital of the organization. Also, an enterprise may not provide a document if it objectively has nothing to indicate in the reporting form. That is, if the organization does not have its own funds.

The report in Form No. 3 is presented in the form of a comparative analysis of changes in the organization’s capital, which indicates in detail what caused the decrease or increase in equity capital. It can be:

Additional issue of bonds, shares and other securities.
Revaluation of the organization's property.
Reorganization of the enterprise.

Most often, it represents a consistent comparative analysis of the movement of internal funds of the enterprise for the 2 years that preceded the reporting year.

You can watch the video for detailed information on filling out the balance sheet and this report:

Who fills it out and when?

The report is prepared by the chief accountant or a specialist from the economic department of the organization. By law, it must be submitted no later than 90 days after the beginning of the next reporting year.

Until 2011, it was submitted only on paper, but today, in accordance with Decree of the Ministry of Finance No. 66n, the document can be transferred personally through a representative of the organization, sent by mail with notification and inventory, or sent via the Internet.

In turn, the user of the accounting statements must accept the document and issue a receipt for its receipt. The date of submission of the report is the actual day it was sent by mail or electronic communication. If the document was sent on a weekend, the date of its submission will be considered the next day after the non-working day.

How to fill it out correctly

The document is a table of 3 sections. The numbers in this form are indicated in thousands or millions of rubles. The statement of changes in capital has 7 sections for each type of capital and the 8th section is the final one. This part is filled in with numbers.

The table contains data about:

Authorized capital.
Additional.
Reserve.
Own shares of the organization acquired from shareholders.
Retained earnings.

The data is entered taking into account the two years preceding the reporting year. Moreover, if the accounting policies at the enterprise have not changed during these years, then they will be the same. If the indicators differ, then the reason for the discrepancies should be indicated in the Explanatory Note.

"Authorized capital". This section displays in detail changes in the company's authorized capital towards an increase or decrease and the reasons for the change:
- Increase in share price.
- Additional issue of shares.
- Reorganization of the enterprise.
"Own shares". This section is completed if, during the reporting periods, shares were repurchased from shareholders at their request or by decision of the board of directors.
"Extra capital". If property revaluations were carried out during the reporting period, then it is necessary to display data on the movement of additional capital. If capital decreased during the revaluation process, this is indicated in the corresponding line.
"Reserve capital". It is formed from retained profits and cannot be less than 5% of the charter. But organizations can increase it, so information about it should be indicated in the report. There is no need to provide information if the charter does not say anything about establishing reserve capital. In this case, the LLC may not have one.
"Retained earnings". It is formed after paying income tax and depositing funds into the reserve fund accounts. This line indicates the amount received from the revaluation of both fixed and intangible assets.
"Total". The information in this line is calculated by the accountant. To determine them, the sum of 3 and 7 rows of the table for each type of report is calculated.

The document is signed by the accountant and the director of the organization.

Filing reports and possible fines

The report is submitted to the tax authority at the place of registration of the company. At the same time, the company has the right to enter into the form particularly important indicators that can really influence the activities of the company and reflect its financial activity.

According to Letter No. GD-3-3/2180 of the Federal Tax Service of Russia dated May 29, 2015, the document can be submitted electronically in accordance with the approved format. In the event that a check on the tax authority’s software reveals a format and logical discrepancy in the filling, it may be declared invalid

According to Russian laws, financial statements are accepted by specialists no later than 90 days after the start of a new reporting period, i.e. no later than March 31st.

Failure to submit a report or violation of deadlines for submitting it to the tax authority is an administrative violation and entails a fine of 200 rubles. for each form. At the same time, the tax authority has the right to independently impose a fine; accordingly, it cannot be canceled by the court.

Analysis

Analysis of the document allows you to determine the company’s own economic indicators and risks. This is an important report on the basis of which forecasts are made and the financial policy of the organization is planned.

At the initial stage of the analysis, the movement of capital of the enterprise is determined, and 2 main groups of factors are derived:

Receipt of equity capital.
His retirement.

Based on the calculation of coefficients that characterize the movement of capital, dynamic financial processes are predicted: if the income indicators are greater than the retirement indicators, then we can talk about the increase in capital by the enterprise and vice versa.

Based on the report, the most important indicators for a commercial structure are calculated:

Economic growth sustainability coefficient.
Distribution ratio of net profit to dividends.

The calculation of these indicators allows you to choose the optimal balance between financial investments in the operation of the enterprise and the payment of profits. A qualitative analysis of Form No. 3 is often the key to the success of financial well-being and effective management of the company.

At the end of the year, each organization must fill out and submit financial statements, one of the reports of which is Form 3 – Statement of Changes in Capital. This form reveals the features of changes in the authorized, additional, reserve capital of the organization in the reporting year.

In addition to information on capital movements, the report reflects information about changes in retained earnings or uncovered losses, as well as information about the correction of errors and adjustments in connection with changes in the organization’s accounting policies.

The form of the report on changes in capital, relevant in 2016, was approved by Order of the Ministry of Finance No. 66n dated July 2, 2010, as amended. Orders of the Ministry of Finance of Russia dated August 17, 2012 No. 113n, dated April 6, 2015 No. 57n. This is the form that should be filled out when reporting for 2015.

Who submits the report, where and when?

Who fills it out?

The statement of changes in capital is completed by legal entities. The following organizations are exceptions:

small and micro enterprises;
insurance;
credit;
budget.

Where to submit?

Form 3 should be filled out in duplicate and submitted to the branch of the Federal Tax Service of Russia at the place of registration of the taxpayer, as well as to Rosstat at the place of registration of the organization.

Accounting statements can be submitted to the tax office in paper or electronic form. Paper reports can be delivered in person or sent by registered mail with a list of attachments.

Small businesses can fill out.

Filling rules in 2016

Form 3 consists of a title part and three sections.
Data in the report is entered for three consecutive years. When filling out Form 3 for 2015, you must provide information as of December 31, 2015, 2014 and 2013.
Amounts may be expressed in thousands of rubles or millions of rubles, depending on the size of these amounts.
Amounts with a “-” sign are surrounded by parentheses.
Any fields left blank should be filled with a dash.

As an example, the procedure for filling out the statement of changes in capital for 2015 is considered. A completed sample of Form 3 for 2015 can be downloaded at the bottom of the article.

Sample form for 2015

Title part

the year for which the organization reports (2015 in our case);
date of completion of the reporting is December 31, 2015;
name of the legal entity;
OKPO;
TIN of legal entity;
type of activity and OKVED code;
organizational and legal form of legal entities and OKOPF code;
form of ownership of the organization and OKFS code;
code 384, if amounts are rounded to the nearest thousand rubles; code 385 if amounts are rounded to the nearest million rubles.

In general, filling out this part of Form 3 is identical to filling out any other accounting form.

Section 1

Information on capital movements is reflected:

statutory;
repurchased shares for JSC;
additional;
reserve;
retained earnings/uncovered losses.

The “total” column displays the total for all columns. Amounts in brackets are subtracted, amounts without brackets are added.

3100 – reflects the value of the corresponding indicator on the last day of 2013. The amount of shares repurchased is entered in parentheses and is subject to deduction.

Next, information on changes in capital for 2014 and 2015 as of the last day of the year is reflected in turn. Data for 2014 can be taken from the report Form 3 for the previous year. Line 3210 provides data on the amounts by which one or another type of capital of the organization changed for 2014. Line 3200 indicates the amount of capital at the end of 2014.

Filling out data for 2015:

The increase in capital and its decrease are reflected separately.

For each line, you must write the data in the column for which the amount corresponds.

3210 – general increase in each type of capital in 2015 – credit balance in accounts 80 “Authorized capital”, 81 “Own shares”, 82 “Reserve capital”, 83 “Additional capital”, 84 “Retained profit/uncovered loss”. If the authorized, reserve, additional capital has not changed, if shares have not been redeemed from shareholders and have not increased, or net profit has not increased, then the lines remain empty.

Lines 3311-3316 reflect the details of the amounts specified in line 3210. Data can only be entered into fields that do not contain an “x”.

3320 – general decrease in each type of capital in 2015, debit turnover on accounts 80, 82, 83, 84. Amounts are enclosed in parentheses.

Lines 3321-3327 detail the amounts from line 3320.

Line 3300 displays data on the amount of each type of capital at the end of 2015.

A sample of filling out the first section of the Form 3 report can be seen in the screenshot below.

The general package of documents within the framework of financial statements also includes a statement of changes in capital. This document is drawn up by commercial business entities. Small businesses, as well as structures that are not commercial, may not prepare this type of reporting.

Example of a report form according to Form 3 (OKUD 0710003):

This type of accounting documentation was adopted in order to reflect all the changes that occurred with the components of capital, as well as the events that preceded it. That is, if any expenses or income had an impact on capital, then they must be displayed in this format of annual financial statements.

The report consists of three parts:

The first part, called " Capital movements».
The second part is called " Adjustments to change accounting policies and correct errors».
The third part is called " Net assets».

The report on changes in capital, the form of which is recommended by the Ministry of Finance, may undergo the necessary adjustments and changes related to the company’s activities in order to best meet its requirements for the convenience of reviewing documentation. But the sequence of presentation of information must correspond to the official template.

Form 3 of the statement of changes in equity should consist of the three sections listed above, each of which is presented in tabular form. The first section examines the structure of equity capital, the second is designed to explain and display the changes that have occurred to it. The third part shows the size of net capital at the beginning of the period, as well as at its end.

Completing the Statement of Changes in Capital form

Form 3 of the financial statements must necessarily contain indicators of net profit or losses incurred by the company. Also, according to the requirements of the Ministry of Finance of the Russian Federation, all items must be expressed in monetary terms. In these reports, adjustments for changes in accounting policies, as well as when operating errors are detected, are supposed to be presented using the accumulation method.

Operations carried out with capital must find their reflection. Additional and reserve types of capital should also appear in the report, as well as the changes that have occurred with them. In this documentation, enterprises owning shares must show their cash value, as well as their market position and quantity.

The reporting form must contain the above data, otherwise it is necessary to provide an addition to it.

First part

The first part of this report contains information about changes in the types of capital owned by this enterprise, as well as about shares that were purchased by the enterprise from the owners. The same section may indicate profits that were not distributed, or uncovered types of losses.

Metamorphoses of the authorized capital can occur in the event of a restructuring of the company, a change in the value, as well as the number of its shares, and also when changes are made to the accounting policy. If the changes are going downwards, it is necessary to provide explanations for the document.

Changes in other types of capital are reflected in exactly the same principle.

Second part

For the second part of the statement of changes in capital, the following data can be considered as a sample of filling:

Line 3400 shows the amount that is subject to adjustment.
Line 3410 contains the values for which the adjustment occurs if its reason lies in changes in accounting policy.
Line 3420 shows the amount of adjustment when the reason for it is found errors.
From lines 3401-3502, select the line that will indicate the exact reason for the changes.

The second part of this document must be completed only if corrective measures have been taken. Just as in the first case, the current year, as well as the two previous ones, are taken for the reporting period.

The third part

Section number three indicates the net assets of the enterprise for which the form is being drawn up. “Net assets” are non-current and circulating assets, their availability is determined by the state owned by the company. The specified value must exceed the authorized capital. In the case where the net assets are less, the own group funds provided by the founders of the company should be reduced.

Watch also the video about preparing accounts. reporting and this report in particular:

So, this type of accounting reporting is not mandatory. It is drawn up in Form 3, recommended by the Ministry of Finance, but which can be changed for the convenience of the enterprise. This form consists of four sheets. The first is the title one, the other three are filled out in accordance with the sections. Analysis of the statement of changes in capital allows you to view the profitability of the organization in dynamic development over the past three years, which makes it possible to accurately predict further bankruptcy or, conversely, an increase in profits.

A statement of changes in capital is a mandatory financial reporting document that reflects the movement of equity capital, as well as containing information on the amount of retained earnings (loss) and the share of shares of the enterprise. Small business owners with an audit exemption and non-profit entities may choose not to prepare this report and may exclude it from the financial statements.

Composition and structure of the report

The document is divided into 3 parts, each of which has a tabular form. Despite the fact that there are established sample forms for reporting, an enterprise can independently edit the document until it obtains the desired form. Nevertheless, it must consistently contain information by section:

I – “Movement of capital”.
II – “Adjustments due to changes in accounting policies and corrections of errors.”
III – “Net assets”.

The contents of the statement of changes in capital fully reflect events occurring with the enterprise's own sources. The first section is devoted to the capital structure and transactions carried out with it. The second consists of at least three, and if it is necessary to reflect changes in other items of capital, then more parts. The third section contains information on the values at the end and beginning of the period of net assets. The statement of changes in capital (Form 3) must be drawn up on the basis of data for 3 years: the reporting year and the two preceding it.

Requirements for the content of the report

The report on changes in capital (Form 3) must be prepared in accordance with the requirements of the Ministry of Finance of the Russian Federation. The contents indicate:

net profit and loss values;
each item of profit/loss, income/expenses in monetary terms and their amount;
the effect of the accumulation of changes in accounting policies and the adjustment of errors considered in accordance with IFRS;
capital transactions;
changes in additional and reserve capital, as well as the condition and value of the company’s shares.

The data must be presented in the report itself or in an appendix to it. If you comply with the rules for maintaining accounting and financial records, it is not difficult to fill out Form 3 “Report on changes in capital”, a sample form of which can be found in the recommendations of the Ministry of Finance of the Russian Federation for the preparation of mandatory financial statements.

Characteristics of the first part of the report

Section I of the third form contains information on all changes in the elements of the enterprise’s equity capital for the period under review. It includes: authorized, additional, reserve capital, as well as data on retained earnings (uncovered losses), shares purchased from the owners of the enterprise.

In each part, relevant indicators are indicated that can be compared with data from previous years. If the company has not changed its accounting policies, then the values will coincide with those included in the reports for the past 2 years. In case of changes, it is necessary to make adjustments to the data and indicate the reasons for the discrepancy in the explanatory note to the report.

Authorized capital: rules for filling out the column

The authorized capital of an enterprise is created upon formation of a legal entity through contributions from the founders. During the financial activities of the company, the volume of assets may change, which must be documented.

The statement of changes in capital begins with the first part “Authorized capital” of Section I. The data required to fill out is located on account 80, which is opened to account for the funds of the authorized capital. The column indicates:

balance of initial capital as of December 31. reporting year and two previous years;
the amounts by which capital was reduced or increased in one year.

Credit turnover on account 80 is indicated in the corresponding line of the report - an increase in capital. If there are debit turnovers on the authorized capital account, fill out a column explaining the reason for its decrease. A change in the size of the authorized capital usually results from an increase or decrease in the number of shares and their par value, as well as the reorganization of the enterprise.

Own shares and shares purchased from shareholders

The data for this report item is in the balance sheet (Section III). The numerical value of own shares and shares purchased from shareholders is included in the capital and subtracted from it. Because of this, it is recommended to indicate the amount on Forms 1 and 3 using parentheses.

Shares purchased for further resale in value terms are reflected on the account. 81. The amount is the actual acquisition costs. When shares are withdrawn from circulation, the size of the authorized capital is reduced by the amount of their value. The difference between the selling price and the nominal value is included in other income/expenses of the enterprise.

Reflection of additional and reserve capital in the report

Cash as part of additional capital is accounted for in account 83. The main feature of filling out the column “Additional capital” is the reflection of indicators that affect its overall value. Moreover, the inter-reporting period from December 31 of the previous year to January 1 of the reporting year is taken as the period under consideration. This procedure is established due to the rules for revaluation of fixed assets: data received as of January 1 of the new year must be indicated as of December 31. previous year. For example, when revaluing as of 01/01/16. the date for the report will be 12/31/15.

The indicator is determined based on loan turnover data when interacting with accounts:

accounting for cash and settlements when creating a positive exchange rate difference;
accounting for financial results (account 91) when a negative exchange rate difference is formed;
75 on the amounts of the founders’ contribution to the property of the enterprise.

Accounting for reserves is kept on the account. 82. The document indicates data on the amount of deductions in the reporting and two previous periods. Reserve capital is formed from retained earnings in order to pay off expenses in cases where it is impossible to pay them from net income.

Retained earnings and uncovered losses

To reflect data on the amount of retained earnings (loss), a period is used that influences the overall value of the value. As with the additional capital indicator, the period under consideration is the period from December 31 of the year preceding the reporting year to January 1. reporting year.

The indicators that form profit (loss) include:

cash net profit (loss);
OS revaluation process;
expenses and income affecting changes in the amount of capital;
amount of dividends;
process of reorganization of a legal entity.

Characteristics of the values of some report lines

Income and expenses that are directly related to an increase (decrease) in capital are not included in the financial result of the enterprise. Their value is attributed in the case of income to line 3213 (3313), and in the case of expenses - to line 3223 (3323) of the statement of changes in capital.

The values of the capital reduction lines are indicated in parentheses, since the values change the capital downward. Line 3227 (3327) contains information about the amount of profit that was distributed among the founders.

After the data in the first section has been successfully entered into the document, it is necessary to calculate the sum of all values. It is worth considering that the value in brackets must be subtracted from the result. The total values must coincide with the data indicated in the balance sheet (Section III).

Completing Section I of the report on changes in capital

Each of the section articles to be filled out has its own code. Let's look at an example of filling out the first section without indicating the amounts, considering the reporting year to be 2015. First, the data is grouped into subsections:

code 3100 “Capital amount as of 12/31/13”;
code 3200 “Capital amount as of 12/31/14”;
code 3300 “Capital amount as of 12/31/15.”

Each of them (except 3100) contains the following information:

1. Code 3210, 3310 “Increase in capital, total”, including:

3211, 3311 “Net profit”;
3212, 3312 “Revaluation of fixed assets and intangible assets”;
3213, 3313 “Income that is directly attributable to an increase in capital”;
3214, 3314 “Additional issue of shares”;
3215, 3315 “Increase in par value of shares”;
3216, 3316 “Reorganization of legal entities. faces."

2. Code 3220, 3320 “Reduction of capital”, including:

3221, 3321 “Loss”;
3222, 3322 “Revaluation of fixed assets and intangible assets”;
3223, 3323 “Expenses directly related to the reduction of capital”;
3224, 3324 “Reduction in par value of shares”;
3225, 3325 “Reduction in the number of shares”;
3226, 3326 “Reorganization of legal entities. faces";
3227, 3327 "Dividends".

3. Code 3230, 3330 “Additional capital”.

4. Code 3240, 3340 “Reserve capital”.

The table contains information without a column about the title of the article: only the code is used. When preparing reports, you must fill out all 8 columns.

Section I "Changes in capital"

Code	Authorized capital	Own shares purchased from owners	Extra capital	Reserve capital	Retained earnings (loss)	Total
3100		()
3200		()
3210
3211	-	-	-	-	About (Kt) account. 84 with account 99
3212	-	-	Sk (Kt) count. 83	-
3213	-	-	About (Kt) account. 83	-
3214	About (Kt) account. 80 from account 75	About (Kt) account. 81 in correspondence with account. 75, 91		-	-
3215	About (Kt) account. 80 from account 75		About (Kt) account. 83 in correspondence with account. 19, 75	-		-
3216
3220	()		()	()	()	()
3221	-	-	-	-	About (Dt) count. 84 with account 99. Meaning in "()"	()
3222	-	-	()	-	()	()
3223	-	-	()	-	()	()
3224	About (Dt) count. 80 from account 75. Meaning in "()"		About (Dt) count. 83 with account 75, value in "()". Or Ob (Kt) account. 83 in correspondence with account. 80	-		()
3225	About (Dt) count. 80 from account 81, value in "()"	Total turnover by account. 81 (if the amount of Ob (Dt) › the amount of Ob (Kt), then the value is in "()")		-		()
3226						()
3227	-	-	-	-	About (Dt) according to count. 84 with account 75, 70, value in "()"	()
3230	-	-	About (Dt) count. 83 in correspondence with account. 84	About (Kt) account. 82 with account 83	About (Kt) account. 84 with account 83	-
3240	-	-	-			-

In brackets are the values that are subtracted during the calculation, and a dash means an empty column. The table shows an example of filling out the first section of the statement of changes in equity without indicating the amounts of data.

The lines of subgroup 3300 are filled in similarly to 3200. After filling in for each column, the final value is displayed, which is indicated in the lines of subgroups 3210 and 3220, and then in the general characteristics of capital for the year (line 3100, 3200). In order to determine the value of the “Total” column, you need to add all the data in each column in the row.

Section II – adjustments and error corrections

As in the first section, the data indicate for the reporting period and the two years preceding it. Drawing up a statement of changes in capital using this document is mandatory only in cases where changes were made to the enterprise's accounting policies during the reporting period or serious errors from previous years were corrected.

The report is compiled in the form of a table indicating the names of indicators, their codes and values for the 3 periods under review. The document is compiled using the following algorithm:

Enter the amount of capital before adjustment on line 3400.
In line 3410 reflect the adjustment values due to changes in the enterprise's accounting policies.
In line 3420, reflect the value of the adjustment due to error corrections.
In the required line from 3401-3502, indicate in detail the reason why the capital item is being adjusted.

The second and third points of the algorithm are carried out depending on the necessary actions: adjustments are made due to correction of errors or changes in the organization’s accounting policies.

Statement of Changes in Capital: Section III

The form of the third part of the report contains information on the net assets of enterprises for the 3 periods under review. Net assets are the sum of the value of non-current and current assets that are secured by equity capital. The value of the net assets of JSCs and LLCs is calculated according to the order of the Ministry of Finance of the Russian Federation.

Accounting is the main source of data for calculating net assets. Values for calculations are taken from the balance sheet (Form 1). The net assets formula looks like this: From h.a. = A – Ob – Z, where:

A – assets that are taken into account (current and non-current assets, section I-II of the balance sheet);
About – the amount of liabilities that are accepted for calculation (excluding future income on a gratuitous basis or in the form of government assistance);
Z – debt of shareholders in terms of contributions to the authorized capital.

For a JSC or LLC, it is extremely important to monitor the net asset indicator: it will always be equal to or greater than the authorized capital. If the condition is not met, it is necessary to take measures to comply with it: reduce the amount of own funds contributed by the founders.

Preparation of a statement of changes in capital in 2016

For 2016, no amendments were made to the preparation of financial statements. Form No. 3 still consists of four parts: a title and three sections.

The title must contain basic information about the company:

Name;
OKPO, INN;
organizational and legal type of organization, OKOPF code;
OKVED;
reporting year and date of filling out documents;
form of ownership and OKFS code;
indicating the rounding code for amounts to thousands of rubles (384) or millions (385).

Most of the title page is designed similarly to other forms of reporting.

Data must be indicated sequentially for each year (from the third to the reporting year), negative values must be enclosed in parentheses. Fill in empty fields with a dash. The last date for submission of the annual report for 2015 is 03/31/16.

Financial analysis of the statement of changes in equity

A qualitative analysis of annual reporting, in particular Form 3, allows you to assess the development of the enterprise over time and develop further goals for financial activities. The results of data systematization may indicate the near future of the organization: bankruptcy or increased profits. By considering the indicators of the statement of changes in capital, a specialist is able to identify strengths and weaknesses, thereby providing management with the opportunity to regulate the policies of their own business on favorable terms.

The nature of the reporting analysis depends on the purpose, which can be simply monitoring data or determining liquidity, creditworthiness, solvency and other indicators of the enterprise’s performance. The corresponding coefficients are used for calculations.

The main indicators of the company's capital flow are the coefficient of inflow and outflow of funds, which are determined by the formulas: K p = P ÷ C k.g. , K in = B ÷ C n.g. . The receipt ratio is calculated as the ratio of the amount of capital received to the balance at the end of the year, and the retirement ratio is calculated as the amount of disposed funds to the balance at the beginning of the year. If the entry ratio exceeds the exit ratio, then the enterprise's own capital is enriched. The rule also applies in the opposite direction.

The statement of changes in equity is part of the statutory financial statements, which consists of four forms. Entries are made only on the basis of accounting data. The bulk of the information is transferred from the balance sheet. After calculating the totals of Form 3, it is necessary to check their agreement with the data of Form 1.