Explanatory note to the balance sheet

Explanatory note is an integral part of the financial statements in clause 5 of PBU 4/99 “Accounting statements of an organization”.

It reveals information related to the organization's accounting policies.

Explanations provide reporting users with the information

which are necessary for users to evaluate the performance of the organization.

Right not to provide An explanatory note as part of the financial statements is given to small enterprises that are not required to conduct an audit of the reliability of the financial statements.

An explanatory note can be drawn upin tabular and (or) text form.

EXPLANATORY NOTE

To the annual balance sheet for 201__

Limited Liability Company "Beryozovaya Roshcha"

1. Basic information about the organization

Date of state registration: “____” ____________20____

OGRN: ________________

Taxpayer Identification Number: ________________

Checkpoint: ________________

Registered with the Federal Tax Service of Russia No.___ for the city ___________ "___"__________ 20__.

certificate No.______________

The Company's financial statements are formed on the basis of the accounting and reporting rules in force in the Russian Federation and Federal Law No. 402-FZ “On Accounting”.

There were no significant deviations from the accounting rules in 201__.

The number of employees at the end of the reporting period was XXX people.

The main activity of the Company: _________________________________

Composition of members of the executive and control bodies of the organization:

___________________________________________________________________ (FULL NAME.)

The activities were carried out by the Company throughout the entire period of 201__ and were aimed at generating income in the reporting and subsequent periods.

In ______ year there was an increase (decrease) in the Authorized Capital due to ___________________

for the amount of __________ rub.

The Company forms in accounting and discloses in the financial statements information on calculations for corporate income tax in accordance with the requirements of PBU 18/02 “Accounting for calculations for corporate income tax”.

Profit for income tax purposes in accordance with tax register data and tax return data amounted to XXX XXX rub.

The income tax rate in 2014 was 20%.

The amount of accrued income tax according to the tax return for 201___ was XXX XXX rub.

The amount of accounting profit according to the accounting registers was XXXXXXX rub.

The amount of the conditional expense reflected in the accounting records in the debit of account 99.02.1 “Conditional income tax expense” amounted to XXXXXXX rub.

The amount of deferred tax assets (DTA) at the beginning of 201___ was XXXXXXX rub.

During 201____ there was an increase in IT by the amount X XXX rub. due to the occurrence of a temporary difference in terms of depreciation of fixed assets in the amount XXXXX rub.

The amount of permanent tax assets (PTA) in 201___ XXXXX rub.

PNA arose due to ______________________________________________________________

The amount of permanent tax liabilities (PNO) amounted to XXXXX rubles in 201___. PNO arose due to constant differences in the amount XXXXX rub.

The current corporate income tax, calculated in accordance with the provisions of PBU 18/02, is XXX XXX rub. and corresponds to the tax return data for 201____.

8. Financial result of economic activities

The financial result obtained in 201___ amounted to XXX XXX rub.

The financial performance of the enterprise in 201____ was affected by expenses incurred and written off related to _________________________.

9. Information about the organization’s accounting policies

The accounting policy has been drawn up in accordance with the provisions of Federal Law No. 402 - Federal Law “On Accounting”, the requirements of PBU 1/2008 “Accounting Policy of the Organization” and other current provisions, guidelines, instructions.

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ORDER of the Ministry of Finance of the Russian Federation dated 08/24/2007 72n ON APPROVAL OF THE INSTRUCTIONS ON THE PROCEDURE FOR COMPLETION AND PRESENTATION OF ANNUAL QUARTERLY AND... Relevant in 2018

Explanatory note (f. 0503160)

135. An explanatory note (f. 0503160) is drawn up by the main manager (manager), recipient of budget funds, administrator of budget revenues, body organizing budget execution, body providing cash services for budget execution (hereinafter, for the purposes of this Instruction, the subject of budget reporting).

In column 7 - the reason for the change in the balance at the beginning of the reporting financial year:

revaluation of the value of assets carried out in the manner established by the legislation of the Russian Federation;

reorganization (merger, accession, division, separation, transformation), liquidation of the subject of budget reporting;

other reasons provided for by the legislation of the Russian Federation (specify which).

Columns 5 and 6 are filled in only during reorganization and (or) liquidation of the recipient of budget funds.

155. Information about shortages and thefts of funds and material assets (f.0503176).

The information in the appendix contains analytical data generalized for the reporting period on the volume of shortages and thefts of property of the subject of budget reporting based on the corresponding analytical accounts of account 020900000 “Calculations for shortages”.

The indicators reflected in the Appendix (f. 0503176) must be confirmed by the relevant budget accounting registers.

Column 3 indicates the total data (the amount in column 4 and column 5) on changes in calculations for shortages in the context of the balance in calculations for shortages at the beginning of the year (line 010), an increase in calculations for shortages (line 020), a decrease in calculations for shortages ( lines 040, 050) and the balance in settlements for shortfalls at the end of the reporting period (line 060).

Columns 4 and 5 indicate data on changes in calculations of shortfalls for budgetary activities and for income-generating activities, respectively, in the above-established breakdown of application lines.

156. Information on the use of information technologies (f. 0503177).

The information in the appendix contains data summarized for the reporting period on the expenses of the subject of budget reporting on information technologies necessary to support its activities.

The application is prepared by the recipient of budget funds.

The frequency of presentation is annual.

Columns 1, 2 indicate the names of indicators and application line codes.

Line 10 of Column 3 indicates the amount of costs of the subject of budget reporting associated with the acquisition and modernization of computer equipment (personal computers, printing devices, servers of various capacities, network equipment of local area networks, data storage systems) and other similar costs.

Line 20, Column 3 indicates the amount of expenses of the subject of budget reporting associated with the acquisition of non-exclusive (licensed) rights to software and databases (including copies of computer programs and databases on various media (CDs, CD-ROMs, etc.) .d.).

Line 30, Column 3 indicates the amount of expenses of the subject of budget reporting associated with the acquisition of exclusive (property) rights to software and databases, including payment for a government contract for the implementation of work on the creation of computer programs or databases.

Line 40, Column 3 indicates the amount of expenses of the subject of budget reporting associated with expenses for other activities in the field of information technology (connection to computer networks, creation and support of Internet sites and information systems, installation, adjustment of a local computer network, routine repairs, maintenance , technical support and administration of computer equipment, transmission systems, display and protection of information, etc.).

On line 50 of column 3 the sum of lines 10 - 40 is indicated.

Lines 10 - 40 of column 4 indicate the rationale for the expediency of the expenses incurred (supporting current activities, technical re-equipment, other purposes).

157. Information on cash balances in the accounts of the recipient of budget funds (f. 0503178).

The information in the application contains data on cash balances by sections of the application:

In Section 1 “Accounts in credit institutions” - for each bank account opened in credit institutions, including funds in temporary disposal (hereinafter referred to as bank accounts);

in section 2 “Accounts with the body organizing the execution of the budget” - for personal accounts opened with the body organizing the execution of budgets for entrepreneurial and other income-generating activities, as well as for funds in temporary disposal.

Data on cash balances in the bank accounts of the subject of budget reporting in foreign currency are reflected in ruble equivalent at the rate established by the Central Bank of the Russian Federation on the reporting date.

The application is generated by the recipient of budget funds.

The indicators reflected in the Appendix (f. 0503178) must be confirmed by the corresponding budget accounting registers of the recipient of budget funds.

The frequency of presentation is annual.

Column 1 indicates, according to sections of the Appendix, the numbers of bank accounts and personal accounts opened to the subject of budget reporting.

Column 2 indicates the budget accounting account code:

For section 1 - 020101000 "Institutional funds in bank accounts", 320102000 "Institutional funds in temporary disposal", 020103000 "Institutional funds in transit", 020106000 "Letters of credit", 020107000 "Institutional funds in foreign currency";

under section 2 - 220101000 “Institutional funds in bank accounts”, 320102000 “Institutional funds in temporary disposal”, 220103000 “Institutional funds in transit”;

Columns 3 - 6 indicate the amounts of cash balances at the beginning of the reporting financial year (columns 3, 4) and at the end of the reporting period, respectively (columns 5, 6), summing up the results by sections (lines “Total by section ...”) and in as a whole for the Application (line “Total”).

158. Information on the dynamics and structure of the main indicators of budget execution (f. 0503179).

The information in the application contains data from the report on budget execution summarized for the reporting period in absolute and relative indicators (as a percentage of annual assignments, taking into account changes) in comparison with the corresponding indicators of the previous year, as well as the structure of income and expenses of the specified budgets for the reporting year.

The application (f. 0503179) is generated:

The recipient of budget funds, the administrator of budget revenues based on the indicators of the Report (form 0503127) generated as of the reporting date;

the main managers (managers) of budget funds based on the indicators of the consolidated Report (form 0503127) generated as of the reporting date;

the body organizing the execution of the budget, based on the indicators of the Report (form 0503117) generated as of the reporting date.

The frequency of presentation is annual.

Column 1 indicates the codes of the budget classification of the Russian Federation, respectively, according to the sections of the application:

in the "Expenditures" section - in the context of sections and subsections of the functional classification of budget expenditures, target item;

in the section "Sources of financing budget deficits" - in the context of groups, subgroups of sources of financing budget deficits.

Line 450 is formed as the difference between the indicators of line 010 and line 200 of the application. Columns 9 - 12 of line 450 are not filled in.

Column 2 indicates the application line codes.

Columns 3 and 4 indicate, respectively, for the previous and current reporting periods, the annual volumes of budget assignments approved by the updated budget schedule for the corresponding year (recipients of budget funds - the annual volume of limits on budget obligations with clarifications for the corresponding year): by income, expenses and sources of financing budget deficits ;

Column 5 indicates, respectively, by section of the appendix the amount of executed budget assignments: by income, expenses and sources of financing budget deficits of the previous reporting period.

Column 6 indicates the relative (in percentage) calculated data on the ratio of indicators in column 5 to indicators in column 3, respectively, for sections of the application.

Column 7 indicates, respectively, by section of the appendix the amount of executed budget assignments: by income, expenses and sources of financing budget deficits of the current reporting period.

Column 8 indicates the relative (in percentage) calculated data on the ratio of the indicators in column 7 to the indicators in column 4, respectively, for the sections of the application.

Column 9 indicates the share of indicators of annual assignments approved by the budget law of the previous reporting period: for budget revenues, budget allocations, sources of financing budget deficits (column 3) as a percentage of the total amounts of indicators reflected in lines 010, 200, 500 of column 3 applications.

Column 10 indicates the share of indicators of fulfilled budget assignments of the previous reporting period: for budget revenues, budget expenses, sources of financing budget deficits (column 5) as a percentage of the total amounts of indicators reflected in lines 010, 200, 500 of column 5 of the appendix.

Column 11 indicates the share of indicators of annual assignments approved by the updated budget schedule for the current reporting period: for budget revenues, budget allocations, sources of financing budget deficits (column 4) as a percentage of the total amounts of indicators reflected in lines 010, 200, 500 of column 4 applications.

Column 12 indicates the share of indicators of fulfilled budget assignments of the current reporting period: for budget revenues, budget expenditures, sources of financing budget deficits (column 7) as a percentage of the total amounts of indicators reflected in lines 010, 200, 500 of column 7 of the appendix.

159. Information on the cash execution of estimates of income and expenses for income-generating activities (f. 0503182).

The information in the appendix contains data summarized for the reporting period on the results of cash execution of estimates of income and expenses for income-generating activities by the subject of budget reporting.

The application is drawn up by the main manager (administrator), recipient of budget funds, and the body organizing the execution of the budget.

The application (f. 0503182) is formed by summarizing data on cash execution:

Recipient of budget funds - based on the indicators of the Report (form 0503137) generated as of the reporting date;

the main manager (manager) - based on the indicators of the consolidated Report (form 0503137) generated as of the reporting date;

the body organizing the execution of the budget - based on the indicators of the Report (f. 0503114) generated as of the reporting date;

The frequency of presentation is quarterly, annual.

Lines 010, 200, 450, 500 of the Appendix (form 0503182) by the subject of budget reporting reflect indicators for similar periods of the Report (form 0503137), consolidated Report (form 0503137) and Report (form 0503114).

Column 1 indicates the budget classification codes for which, as a result of budget execution, there are deviations between planned and actual indicators, in accordance with the sections of the application:

in the "Revenue" section - by groups, subgroups of budget income classification;

in the "Expenditures" section - in the context of sections and subsections of the functional classification of budget expenditures;

In the section "Sources of financing deficits" - in the context of groups, subgroups of sources of financing budget deficits;

Column 2 indicates the application line codes;

in column 3, the volumes of assignments approved by the estimate for income-generating activities are indicated, respectively, by section of the application: by income, expenses and sources of financing deficits;

in column 4, the amounts of executed assignments for income-generating activities are indicated, respectively, by section of the appendix: by income, expenses, sources of financing deficits;

Column 5 indicates, respectively, by section of the application, the difference between the data of assignments approved by the estimate for income-generating activities in column 3 and the amounts of executed assignments for income-generating activities in column 4;

Column 6 indicates the reasons for the deviations between the data of the updated estimate of income and expenses for income-generating activities in Column 3 and the amounts of completed assignments for income-generating activities in Column 4.

160. When forming summary (consolidated) annexes to the Explanatory Note (f. 0503160), the data reflected in the columns of the application forms highlighted with a bold line are subject to summation according to the indicators of the same name and exclusion in the manner established by these Instructions of interrelated indicators for the positions of the consolidated applications in the following composition :

Name of the document form	OKUD form code	Column number
1	2	3
Information on the number of subordinate institutions	0503161	1 - 3
Information on performance results	0503162	1 - 7
Information on changes in the budget schedule of the main manager of budget funds	0503163	1 - 4
Information on budget execution	0503164	1 - 5
Information on the implementation of activities within the framework of target programs	0503166	1 - 5
Information about targeted foreign loans	0503167	1 - 3, 5, 6
Information on the movement of non-financial assets	0503168	2 - 11
Information on accounts receivable and payable	0503169	1 - 4
Information about the financial investments of the recipient of budget funds	0503171	1, 2
Information about state (municipal) debt	0503172	1, 2
Information about changes in balance currency balances	0503173	1 - 6
Information about shortages and thefts of funds and material assets	0503176	2 - 5
Information about the use of information technology	0503177	2, 3
Information about cash balances in the accounts of the recipient of budget funds	0503178	2 - 6
Information on the dynamics and structure of the main indicators of budget execution	0503179	2 - 12
Information on cash execution of estimates of income and expenses for income-generating activities	0503182	2 - 5

161. The main manager (manager) of budget funds draws up a consolidated Explanatory Note (f. 0503160) in the amount of tables and appendices determined for quarterly and annual budget reporting, based on the data of the consolidated Explanatory Notes (f. 0503160) and Explanatory Notes (f. 0503160 ), presented by managers and recipients of budget funds, administrators of budget revenues, respectively.

At the same time, the preparation of summary Tables No. 1 - 7, summary (consolidated) annexes to the Explanatory Note (f. 0503160) in terms of columns not highlighted in the application forms with a bold line, as well as summary information reflected in the Explanatory Note (f. 0503160), is carried out by analyzing, summarizing and generating indicators that had a significant impact and characterize the results of the activities of the subject of budget reporting for the reporting period, based on data provided by managers and recipients of budget funds.

162. The body organizing budget execution draws up a consolidated Explanatory Note (form 0503160) to the consolidated reporting on budget execution based on data from the consolidated Explanatory Notes (form 0503160) of the main managers of budget funds and Explanatory Notes (form 0503160) submitted by revenue administrators to budget.

At the same time, compilation of summary Tables No. 1 - 7, summary (consolidated) annexes to the consolidated Explanatory Note (f. 0503160) in terms of columns not highlighted in the application forms with a bold line, as well as summary information reflected in the consolidated Explanatory Note (f. 0503160 ), is carried out by analyzing, summarizing and generating indicators that had a significant impact and characterize the results of the activities of the subject of budget reporting for the reporting period, based on data provided by the main managers of budget funds and administrators of budget revenues.

Compilation of summary (consolidated) applications is carried out in accordance with the provisions of paragraph 160 of these Instructions.

Currently, current legislation does not provide for the mandatory provision of an explanatory note to the balance sheet as part of the annual reporting. However, in most cases you cannot do without it. There are no special requirements for this document, but it is advisable to compile it without errors. Indeed, if the data does not correspond with those indicated in the report itself, the tax service may have questions. Let's see who, when, why and in what form should draw up notes to the balance sheet?

Explanations to the balance sheet and a note are not the same thing

The explanatory note to the balance sheet, a sample of which can be seen in this article, does not replace the explanation to the balance sheet. By virtue of PBU 4/99 “Accounting statements of an organization”, the latter concept, in fact, deciphers individual reporting forms:

• statement of changes in equity;
• cash flow statement;
• other reporting forms and applications as part of the financial statements.

Whereas the note is an arbitrary transcript of the entire financial situation in the organization. It can contain both general information and detailed explanations of the lines of the balance sheet and income statement. According to Article 14 of Federal Law No. 402 dated December 6, 2011 and paragraph 4 of Order No. 66n of the Ministry of Finance of Russia dated July 2, 2010, this document is included in the annual financial statements. In particular, paragraph 28 of PBU 4/99 stipulates that business entities are required to draw up explanations for the balance sheet and Form No. 2 in the form of separate reporting forms and a general explanatory note. Although officials do not put forward any specific requirements for the form and content of this document, all organizations must submit an explanatory note with a balance.

An exception to the general rule are representatives of small businesses, who have the right to prepare and submit accounting reports in a simplified form. They must provide only two mandatory forms: a balance sheet and an income statement. They do not have to decipher the meanings and describe their financial situation. However, if such a desire arises, it is not forbidden to draw up this document.

Who needs an explanatory note to the annual financial statements and why?

A sample of this important document is necessary for all users of financial statements to obtain more complete additional information about the financial and economic activities of a legal entity. Such information, as a rule, cannot be provided in other reporting forms, but it is important and is of interest both to the founders or creditors of the company, and to regulatory authorities. Data in this document can be included based on specific wishes, for example, the board of directors, as well as based on the characteristics of the current economic situation at the enterprise by the end of the year. For example, if the income tax for the reporting period turned out to be significantly lower than the previous one, it makes sense to describe the reasons for this in an explanatory note, since the tax authority, having received such data, will still ask for an explanation. By anticipating this desire, you can avoid not only unnecessary questions from tax authorities and calls to the “carpet” of the inspectorate, but also an on-site inspection, which can be scheduled as part of a desk audit.

What information should be in the explanatory note

There are no legal requirements for the contents of this document. Each accountant independently determines not only the composition and completeness of the data in it, but also the form in which it is more convenient to provide it:

There is a general outline of this document. Based on this, you can get an idea of ​​what information is appropriate to provide. The most complete note may contain, in particular, the following sections:

• general data of the organization (address, average annual number of employees, types of economic activities, management personnel, etc.);
• general information about the applied accounting policies;
• analysis of the current financial performance of the organization;
• text and tabular explanations for financial statements.

In order for the inspectors to have as few questions as possible, the document must include at least brief information about accounting methods. This especially applies to areas such as:

• valuation of goods, inventories and finished products;
• assessment of work in progress;
• depreciation of fixed assets;
• recognition of sales revenue.

In addition, if changes have been made to the organization’s accounting policies, you need to not only report this in a note, but also justify their reasons and necessity. There must be an assessment of the result of changes in monetary terms, namely the amount by which the assessment of financial reporting items has changed due to a change in the accounting method. If the plans for the current year include actions that affect the facts of the organization’s economic activities or its continuity, for example, the upcoming liquidation of the organization, then this must be written in a note.

It is advisable to provide the transcripts of the balance sheet lines and Form 2 in the form of tables, in particular:

• data on changes in the organization’s capital (authorized, reserve, additional, etc.);
• on the composition and movement of reserves for upcoming expenses and payments;
• the organization's estimated reserves;
• changes in the structure and volume of intangible assets and fixed assets;
• information about the leased property of the organization;
• information on financial investments, receivables and payables;
• composition of production costs and other expenses;
• volumes of sales of products, goods, works, services by type of activity of the organization and sales markets;
• data on securing the organization’s obligations;
• all extraordinary facts of the organization’s economic activity in the reporting period and their consequences.

In addition to dry facts and figures, the explanatory note welcomes an analysis of the organization’s financial indicators. Such information is primarily of interest to founders, shareholders and investors, but this data will also tell tax specialists a lot. In particular, information about the organization’s business activity and its position in the market will be useful when applying for VAT deductions or when opening foreign economic activity. If the work is not going as quickly as desired, and the results of the year’s activities are losses, a well-written explanatory note with a detailed analysis of all factors will help avoid suspicion from the tax authorities of using illegal methods of reducing taxes. If the document can provide answers to all questions of interest to tax authorities, then it will be easier to avoid additional methods of supervision.

Explanatory note to financial statements, sample

In order for our readers to have an idea of ​​what this document might look like, we took the notional organization Horns and Hooves LLC, which has been operating since 2005 and is engaged in the production and sale of dairy products. Its chief accountant compiled this document as follows:

Explanations to the balance sheet of Horns and Hooves LLC for 2017

1. General information

Limited Liability Company (LLC) "Horns and Hooves" was registered by the Federal Tax Service No. 1 for St. Petersburg on March 29, 2005. State registration certificate No. 000000000, INN 1111111111111111, KPP 22222222222, legal address: St. Petersburg, Nevsky Prospekt, 1.

The organization's balance sheet was formed in accordance with the rules and requirements of accounting and reporting in force in the Russian Federation.

1. Authorized capital of the organization: 5,000,000 (five million) rubles, fully paid.
2. Number of founders: two individuals O.M. Kurochkin and I.I. Ivanov and one legal entity "Moloko" LLC.
3. Main activity: milk processing OKVED 15.51.
4. The number of employees as of December 31, 2016 was 165 people.
5. There are no branches, representative offices or separate divisions.

2. Basic accounting policies

The accounting policy of LLC "Horns and Hooves" was approved by order of director Ivanov I.I. dated December 25, 2013 No. 289. The straight-line depreciation method is used. Valuation of inventories and finished products is carried out at actual cost. The financial result from the sale of products, works, services, goods is determined by shipment.

3. Information about affiliates

Ivanov Ivan Ivanovich is the founder of a 50% ownership stake in the management company and holds the position of general director.

Oleg Mikhailovich Kurochkin is the founder of a 30% share of ownership in the management company.

See also: Order MPR 349 ​​2019

LLC "Moloko" is the founder of a 20% share of ownership in the management company, a Russian organization (founders V.P. Petrov and Yu.K. Sidorov).

During the reporting period, the following financial transactions were carried out with related parties:

• On March 12, 2017, the general meeting of the founders of Horns and Hooves LLC reviewed and approved the financial statements of the organization for 2016. The meeting decided to pay a profit in the amount of 3,252,000 rubles to the founders based on their share in the authorized capital based on the results of 2016. The payment (including personal income tax withholding for two individuals) was made on 04/01/2017;
• On May 25, 2017, Horns and Hooves LLC entered into a contract with the founder of Moloko LLC, Yu.K. Sidorov, an agreement for the purchase of non-residential premises worth 5,102,000 rubles. The cost of the transaction is determined by an independent assessment of the value of the property. Payments under the agreement were made in full on June 6, 2017, and the transfer and acceptance certificate of the real estate was signed.

4. Key performance indicators of the organization for 2017

In the reporting year, the revenue of Horns and Hooves LLC amounted to:

• for the main type of activity “production and sale of dairy products” - 385,420,020 rubles;
• for other types of activities - 650,580 rubles;
• other income: 170,800 rubles (sale of fixed assets).

Costs of production and sales of products:

• acquisition of fixed assets: 1,410,500 rubles;
• depreciation of fixed assets: 45,230 rubles;
• purchase of raw materials: 110,452,880 rubles;
• wage fund: 137,580,040 rubles;
• travel expenses: 238,300 rubles;
• rental of premises: 8,478,190 rubles;
• other expenses: 532,458 rubles.

5. Explanation of balance sheet items as of December 31, 2017 (using the example of accounts payable)

Availability and movement of accounts receivable

The procedure for filling out the explanatory note f. 0503760 and sample

Budgetary and autonomous institutions submit an Explanatory Note to the Balance Sheet of the institution as part of their annual and quarterly financial statements. 0503760. We will tell you about the composition of the forms, the procedure and deadlines for filling out the Explanatory Note f. 0503760. Since reporting for 2018, several forms of information in the explanatory note have been updated.

Submit an explanatory note (f. 0503760) as part of the annual and quarterly reports. Form 0503760 consists of a text part, five tables and twelve reporting forms (applications), which are grouped into sections.

Download form 0503760 in word, and below you will find an example of filling out the Explanatory Note.

For quarterly reporting in 2018, submit forms: 0503760, 0503779, 0503295, 0503769 (except for the 1st quarter), 0503793 (if established by regional and local authorities).

Form 0503760 Explanatory note to the institution’s balance sheet: example of filling

To submit the Explanatory Note to the Institution's Balance Sheet without errors, see the example of form 0503760. Download a sample of filling out the Explanatory Note f 0503760. Inside you will find the text part, all the tables and main appendices.

To accurately fill out institutional reporting forms, complete the “Institutional Reporting” training program at the Glabukha School for budgetary institutions

After completing the course you will receive a certificate of advanced training.

The procedure for filling out the explanatory note f. 0503760

Note! Since reporting for 2018, some forms in the explanatory note have changed. Use the reporting guide for 2018 with updated forms in the State Finance System

For detailed instructions on filling out the new Explanatory Note form, see the magazine article. Next, we will look at the composition of the form.

The composition of the explanatory note of budgetary and autonomous institutions is determined by paragraph 56 of Instruction No. 33n. In general, the explanatory note to the Balance Sheet of the institution f. 0503760 is a set of tables and applications, combined according to the appropriate criteria into information blocks. Let's take a closer look at form 0503760: instructions for filling out.

Text part– this is the initial part of the Explanatory Note (f. 0503760). In it, reflect information about the institution that is not grouped into tables and reporting forms (applications):

• name of the institution, its legal and postal address;
• organizational and legal form;
• information about the founder;
• types of financial support for activities;
• numbers of personal and bank accounts that are opened with the FC authority or credit institutions;
• information about the owner of the property;
• who does the accounting: institution or centralized accounting;
• information that the founder established and about events after the reporting date. Including describe the events that were not reflected in the accounting due to late documents. It is enough to indicate such an event in the text part 0503760 and provide its monetary value;
• other material information that is not included in the tables and appendices.

In section 1 “Organizational structure of the institution” include:

• information about the main activities (Table No. 1);
• on the number of separate divisions (f. 0503761);
• in the text part - information that is not included in the tables and appendices. This is information that influenced the results of operations and characterizes the organizational structure of the institution. For example: the presence of a supervisory board, changes in the composition of powers to approve plans, the number of separate divisions, etc.

In section 2 “Results of the institution’s activities”:

• information on the results of the institution’s activities in fulfilling the state (municipal) task (f. 0503762);
• in the text part - information that influenced the results of activities and characterizes the organizational structure of the institution. For example, about measures to improve the skills of specialists and resources: staffing and actual number of employees, the total cost of property, the structure of OCDI and real estate, volumes of purchases, etc.

In section 3 “Analysis of the report on the institution’s implementation of its activity plan,” include:

• information on the implementation of activities within the framework of subsidies for other purposes and for the purpose of capital investments (f. 0503766);
• use of targeted foreign loans (f. 0503767);
• in the text part - information that influenced the results of the institution’s activities and characterizes the institution’s execution of the plan. For example, about accepted and monetary obligations, the fulfillment of which is envisaged in the following years.

In section 4 “Analysis of institution reporting indicators”:

• information on the movement of non-financial assets of the institution (f. 0503768);
• accounts receivable and payable of the institution (f. 0503769);
• financial investments of the institution (f. 0503771);
• amounts of borrowings (f. 0503772);
• changes in balance sheet currency balances (form 0503773);
• accepted and unfulfilled obligations (f. 0503775);
• execution of court decisions on monetary obligations of the institution (f. 0503295);
• the institution’s cash balances (f. 0503779);
• in the text part - information that is not included in the tables and appendices. For example, indicate the reasons that influenced the amount of cash balances in accounts, information about damage and theft in the institution.

In section 5 “Other issues of the institution’s activities” include:

• information about the specifics of the institution’s accounting (Table No. 4).
  Download an example of filling out table 4 of the explanatory note of form 0503760;
• results of internal state (municipal) financial control measures (Table No. 5);
• carrying out inventories (Table No. 6);
• results of external state (municipal) financial control (Table No. 7).
  Download an example of filling out table 7 of the explanatory note f 0503760;
• a list of forms that are not included in the financial statements due to the lack of numerical values ​​of indicators in them;
• in the text part - information that is not included in the tables and appendices.

Above you can download a sample explanatory note to the balance sheet of a budgetary institution, form 0503760.

Sample of filling out form 0503760: text part of the Explanatory Note

Form 0503760 Table 5: example of filling

When preparing an explanatory note to the annual financial statements f. 0503760 it is necessary to fill out table No. 5 “Information on the results of internal control measures.” In this table, reflect information on the results of internal control measures that were carried out during the reporting period. In this case, in column 1 of the table, indicate the type of control measure (preliminary, subsequent, current), and in column 4 - the measures taken to eliminate violations.

Sample table 5:

Information (f. 0503762)

Information on the results of the institution’s activities in fulfilling the state (municipal) task (f. 0503762) contains information corresponding to the name in the context of planned and actual indicators.

In form 0503762, fill in the data on the state (municipal) services that the institution performed within the framework of the state task: code, name, unit of measurement, physical and cost indicators of performance. If the state (municipal) task has not been completed or has not been completed in full, indicate the reasons for this.

Information (f. 0503769)

In the Information (f. 0503769), indicate generalized data on the status of settlements for receivables and payables for the reporting period. 0503769 draw up separately for all types of financial security and separately for receivables and payables. Detailed filling out the form in the article>>

Information (f. 0503775)

In the Information (f. 0503775), indicate information about unfulfilled obligations, as well as cost savings, grouping the data into four sections: analytical information about

• unfulfilled obligations;
• unfulfilled monetary obligations;
• expenditure obligations accepted in excess of the approved FCD plan;
• savings when concluding contracts using competitive methods.

Information (f. 0503790)

With reporting for 2017, a new form of Information on objects of unfinished construction, investments in real estate objects of a budgetary (autonomous) institution was introduced (f. 0503790). In the form, please indicate in particular:

• in column 4 the code of the capital investment object;
• 5 – cadastral number of the real estate property;
• 6 – accounting number of the capital investment object as of the reporting date, assigned by the institution;
• 7 – object account number assigned by the previous balance holder
• 8 – object status code. For example, 02 the object is mothballed, 04 – construction of the object has not begun, etc.;
• Column 12 indicates the reason why construction was stopped or terminated;
• Column 16 – the amount of the estimated cost of construction (reconstruction) as of the reporting date according to the design and estimate documentation.

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How to check the form? The indicator in line 600 of column 17 must correspond to line 091 of column 6 of the Balance Sheet (form 0503730) minus the indicator of line 170 of column 4 of section 1 of the Information (form 0503768). And the indicator of line 600 of column 20 is equal to line 091 of column 10 of the Balance Sheet (form 0503730) minus line 170 of column 11 of section 1 of form 0503768.

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Instructions for filling out the Explanatory Note f. 0503160

Explanatory note f. 0503160 is included in the annual and quarterly budget reporting of government agencies. In the article we talk about what sections, tables and appendices f.0503160 consists of, and how the text part of this report is filled out.

Below, see and download a sample of filling out the Explanatory Note f. 0503160 government agency.

Based on the order of the Ministry of Finance dated December 28, 2010 No. 191n, form 0503160, the Explanatory Note is included in the reporting on the execution of budgets of the budget system of the Russian Federation. It must be presented by:

• government departments;
• local government bodies;
• government institutions;
• management bodies of extra-budgetary funds.

Budgetary and autonomous organizations, state unitary enterprises, Rosatom and Roscosmos corporations, in terms of operations in which they exercise the received powers of RBS, PBS, budget revenue administrators, are required to prepare reports in accordance with Instruction 191n, including filling out explanatory note 0503160.

Due date and for what period?

An explanatory note is a report that includes various tables and appendices. For each component part, Instruction 191n has its own frequency of presentation. Form 0503160 in full with all tables and appendices is included in the annual reporting.

The composition and deadlines for submitting the tables and forms included in the Explanatory Note are shown in the table

The text part of form 0503160 can also be submitted as part of monthly reporting at the request of a higher organization, RBS, GRBS, if there is a need for clarification of individual indicators. The deadlines for submitting monthly, quarterly and annual reports are determined by the Ministry of Finance for the GRBS, and those, in turn, for subordinate institutions.

Download the blank Explanatory Note form 0503160:

What to consider when filling out

Since reporting in 2018, the federal standard has been in force in the public sector of the economy: “Presentation of accounting (financial) statements.” Approved by Order of the Ministry of Finance No. 260n dated December 31, 2016. He sets requirements for the Explanatory Note, which must include the following information:

1. The organizational and legal form of the reporting entity and its address.
2. Changes in name during the reporting period (if any).
3. Basic legal acts regulating the activities of the institution, accounting, and reporting.
4. Name of GRBS.
5. List of main activities.

The Federal Standard requires that the Explanatory Note briefly indicate the provisions of the Accounting Policy necessary to ensure that users of the statements can correctly perceive the information contained therein.

The explanatory note should provide data on accounting estimates made in the reporting period, which may be associated with risks of adjusting the value of assets and liabilities in the future. This may include assessments of the impact of technical obsolescence on the value of inventories, the recoverable cost of fixed assets, and provisions in connection with the expected outcome of legal proceedings.

Composition of the explanatory note

General requirements for filling out the explanatory note are contained in paragraphs 151-174 of Instruction 191n. The form of explanatory note 0503160 consists of:

• text part;
• six tables;
• seventeen forms.

All components are divided into five sections.

Note! Since 2019, reporting forms have changed and for 2018 you need to report using new forms. How to update the forms, see the recommendations of the State Finance System

Also use the reporting guide. It was prepared by experts of the State Finance System, taking into account the latest changes in Instruction 191n.

The sections of explanatory note 0503160 indicating the reports related to each of them are shown in the table.

Analysis of the budget execution report

Analysis of financial statements indicators

Text part

Each section of the Explanatory Note contains a text part, the main purpose of which is:

• disclosure of information that is not reflected in tables and appendices, but is of significant importance;
• explanation of the reasons for non-fulfillment of established targets;
• analysis of significant deviations (increase or reduction) in cash execution of income compared to the previous reporting period;
• deciphering indicators in accounting forms that require additional analysis.

Section 1 contains information on changes in the number of government institutions and state unitary enterprises (MUP) subordinate to the reporting subject that occurred during the reporting period. Adjustments to the composition of the budget powers of the UBP specified in f. 0503161, related to the reporting period, are also indicated, for example, obtaining the status of a revenue administrator, manager of budget funds, etc.

Section 2 (f. 0503162) is filled out only by those government institutions in respect of which the GRBS has formed a state task. If the task is not set, the text part covers the following issues:

• measures aimed at increasing the efficiency of using budget funds;
• quantity, composition and technical condition of fixed assets, as well as compliance of available equipment with real needs;
• timely delivery of necessary consumables;
• information on retraining and advanced training of employees.

The text part provides explanations about the specific results of the use of budget funds allocated to the institution within the framework of national projects and federal target programs. There should also be an explanation of the existence of accepted budgetary or monetary obligations in excess of those established by the LBO.

Section 3 also includes:

• Information on changes in the budgetary schedule of the GRBS (f. 0503163);
• Information on budget execution (f. 0503164);
• Information on the implementation of activities within the framework of target programs (f. 0503166);
• Information about targeted foreign loans (f. 0503167).

Section 4 reveals financial reporting indicators that require additional clarification and analysis. Forms included:

• Information on the movement of non-financial assets (f. 0503168);
• Information on accounts receivable and payable (f. 0503169);
• Information about the financial investments of the recipient of budget funds, the administrator of sources of financing the budget deficit (f. 0503171);
• Information on state (municipal) debt, budget loans provided (f. 0503172);
• Information on changes in balance sheet currency balances (form 0503173);
• Information on budget revenues from the transfer of part of the profits (dividends) of state (municipal) unitary enterprises and other organizations with state participation in capital (f. 0503174);
• Information on accepted and unfulfilled obligations of the recipient of budget funds (f. 0503175);
• Information on cash balances in the accounts of the recipient of budget funds (f. 0503178);
• Information on investments in real estate, unfinished construction projects (f. 0503190).

This section also reflects other essential information, for example:

• The reasons why, as of January 1, there was still cash in the cash register, as well as account balances of 1,201,00,000 and 3,201,20,000;
• Reasons for balances on accounts 206.00, 302.00, analysis of their dynamics compared to the data of the previous reporting period;
• Analysis of the structure of receivables and payables (for example, receivables for communication services are 50%, for payments for utilities - 30% of the total share of receivables, etc.);
• Reasons for significant balances of receivables and payables (more than the limit established by the State Registration Service or the financial authority).

Instruction 191n requires the indication of other essential information characterizing the activities of the reporting entity. This should include information about the institution and accounting policies listed above, which must be disclosed in accordance with the federal standard.

The Explanatory Note includes 17 appendices: forms 0503161-0503164; 0503166-0503169; 0503171-0503175; 0503177; 0503178; 0503190; 0503296. They are intended for a detailed decoding of the most significant indicators of financial statements.

Starting with reporting for 2018, form 0503177 is not submitted!

For example, balance sheet 0503130 reflects the balances of NFA and depreciation at the beginning and end of the reporting period. Form 0503168 shows the intra-period movement (receipt, disposal) of non-fiscal assets for each balance sheet account, and the calculation of fixed asset depreciation. Form 0503169 deciphers the balance sheet lines containing data on accounts payable and receivable. Here the debt is indicated in the context of accounts, BCC, creditors, terms and grounds for occurrence.

Applications allow the parent organization, the recipient of the reports, to see a detailed description of the economic activities of the institution for the reporting period.

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Sample of filling out the Explanatory Note f. 0503160

See an example of filling out Explanatory Note 0503160 with the text part for government institutions:

Composition of an explanatory note during reorganization or liquidation

If a decision has been made regarding an institution regarding a merger, accession, division, spin-off, transformation, when preparing reports, you should be guided by paragraphs 275 - 282 of Instruction 191n. As of the date of reorganization or liquidation, financial statements are prepared, which include an explanatory note. Before submitting the report, a complete inventory of assets and liabilities is carried out. The explanatory note includes three mandatory annexes:

• f 0503169 – on accounts receivable and payable;
• f 0503178 – about cash balances;
• f 0503173 – about changing the balance sheet currency.

In the text part, special attention should be paid to the legal succession of all obligations of the institution. It is necessary to indicate whether there are claims from creditors, including claims pending in the courts.

Drawing up an explanatory note for the annual budget reporting

The explanatory note also contains 7 tables and 14 annexes (forms of documents):

In the document forms attached to the Explanatory Note, the columns that are subject to automated information processing in order to summarize the data are highlighted in bold frames. The table presented above indicates which specific columns should be consolidated when the main manager of budget funds compiles a consolidated Explanatory Note based on data from the institutions under their jurisdiction.

On the one hand, the Explanatory Note explains the results of operations reflected in the accounting of the institution, and on the other hand, it deciphers the functional tasks and functional affiliation of the budgetary institution.

All tables and forms of the Explanatory Note can be divided into two categories. The first category includes tables that are filled out based on data from synthetic and analytical budget accounting registers. The second category includes tables that reflect the results of the activities of a budgetary institution for the reporting period. Such tables cannot be filled out based only on budget accounting data, since it is necessary to reflect both the quantitative and qualitative indicators of the institution’s activities (both planned and actual), and the main functions and tasks of the institution.

All indicators in the Explanatory Note should be reflected in thousands of rubles.

According to the explanations of the Federal Treasury, tables for which the institution does not have indicators to fill out should be submitted only in paper form with dashes.

The explanatory note is signed by the head of the institution and the chief accountant (persons replacing them).

Let's consider filling out the appendices to the Explanatory Note.

Explanatory note

The main regulatory documents regulating the process of drawing up budget reporting for 2005, including the Explanatory Note, are:

• Instructions on the procedure for drawing up and submitting annual, quarterly, monthly budget reports (approved by order of the Ministry of Finance of Russia dated January 21, 2005 No. 5n);
• Order of the Ministry of Finance of Russia dated November 11, 2005 No. 137n “On introducing amendments to the Instructions on the procedure for compiling and submitting annual, quarterly, monthly budget reports approved by Order of the Ministry of Finance of Russia dated January 21, 2005 No. 5n”;
• Explanations on the specifics of reporting on the execution of the federal budget by the main managers of federal budget funds to the Federal Treasury (Appendix to the letter of the Ministry of Finance of the Russian Federation dated September 5, 2005 No. 42-7.1-01/2.4-250);
• Explanations on the specifics of reporting on the execution of the consolidated budget of a constituent entity of the Russian Federation (closed administrative-territorial entity) and the budget of a territorial state extra-budgetary fund by the financial authorities of the constituent entities of the Russian Federation (closed administrative-territorial entity) to the Federal Treasury (letter of the Ministry of Finance of Russia dated September 22, 2005 No. 02 -14-10a/2695);
• Letter of the Ministry of Finance of Russia dated November 22, 2005 No. 02-14-10/3155 “On the procedure for reflecting in budget accounting and reporting transactions with revenues distributed between the budgets of the budget system of the Russian Federation.”

In accordance with the order of the Ministry of Finance of Russia dated November 11, 2005 No. 137n, the Explanatory Note (f.0503160) is drawn up only when submitting the annual report. However, the body organizing the execution of the budget and the main manager of budgetary funds (GRBS) can independently determine the number of appendices to the Explanatory Note from the annual tables and forms of documents that should be submitted as part of quarterly reporting, as well as set the deadline for their submission.

Budgetary institutions have already drawn up an explanatory note when preparing reports for 9 months of 2005, and some when preparing a semi-annual report.

An explanatory note is an appendix to the financial statements, which must contain information about the activities of the institution, methods for assessing assets and liabilities, comparability of data for the reporting and preceding periods, as well as the main indicators of the institution's activities.

The explanatory note must necessarily reflect facts of non-application and violation of budget accounting rules with appropriate justification, otherwise non-application of budget accounting rules is considered as evasion of their implementation and is recognized as a violation of regulations of the legislation of the Russian Federation.

With the entry into force of the Instruction on the procedure for drawing up and submitting budget reporting No. 5n, the form of the explanatory note has changed. If previously it was compiled in any form, and there were instructions only on the composition of the sections of the explanatory note and what main points should be covered, now the explanatory note has a clear structure and rules for filling it out.

The composition of the information that must be reflected in the Explanatory Note and the order of their presentation are given in Section VII “The procedure for drawing up individual sections of the Explanatory Note for annual and quarterly budget reporting” of Order No. 5n of the Ministry of Finance of Russia dated January 21, 2005 (as amended on November 11, 2005). No. 137n).

Valid Editorial from 29.12.2011

Name of document	ORDER of the Ministry of Finance of the Russian Federation dated December 28, 2010 N 191n (as amended on December 29, 2011 with amendments that entered into force on April 3, 2012) “ON APPROVAL OF INSTRUCTIONS ON THE PROCEDURE FOR COMPLETION AND PRESENTATION OF ANNUAL, QUARTERLY AND MONTHLY REPORTING ON BUDGET EXECUTION ETS OF THE BUDGET SYSTEM OF THE RUSSIAN FEDERATION"
Document type	order, instruction
Receiving authority	Ministry of Finance of the Russian Federation
Document Number	191N
Acceptance date	01.01.1970
Revision date	29.12.2011
Registration number in the Ministry of Justice	19693
Date of registration with the Ministry of Justice	03.02.2011
Status	valid
Publication	The document was not published in this form (as amended on December 28, 2010 - "Rossiyskaya Gazeta", N 47, 03/05/2011)
Navigator	Notes

ORDER of the Ministry of Finance of the Russian Federation dated December 28, 2010 N 191n (as amended on December 29, 2011 with amendments that entered into force on April 3, 2012) “ON APPROVAL OF INSTRUCTIONS ON THE PROCEDURE FOR COMPLETION AND PRESENTATION OF ANNUAL, QUARTERLY AND MONTHLY REPORTING ON BUDGET EXECUTION ETS OF THE BUDGET SYSTEM OF THE RUSSIAN FEDERATION"

Explanatory note (f. 0503160)

151. An explanatory note (f. 0503160) is drawn up by the subject of budget reporting.

152. The explanatory note (f. 0503160) is drawn up in the context of the following sections:

Section 1 "Organizational structure of the subject of budget reporting", including:

Information about the main activities (Table No. 1);

Information on the number of subordinate institutions (f. 0503161);

other information that had a significant impact and characterizes the organizational structure of the subject of budget reporting for the reporting period, which was not reflected in the tables and annexes included in the section, including:

on the presence of state (municipal) unitary and state-owned enterprises and changes in their number that occurred during the reporting period;

On changes in the composition of the budget powers of recipients, managers of budget funds under the authority of the chief manager (manager) of budget funds, as well as administrators under the authority of the chief administrators of the sources of financing the budget deficit, the chief administrators of budget revenues;

Section 2 “Results of activities of the subject of budget reporting”, including:

Information on measures to improve the efficiency of spending budget funds (Table No. 2);

Information on the results of activities (f. 0503162);

Other information that had a significant impact and characterizes the results of the activities of the subject of budget reporting for the reporting period, which was not reflected in the tables and annexes included in the section, including:

on measures to improve the skills and retraining of specialists;

on resources (number of employees, value of property, budget expenses, volumes of purchases, etc.) used to achieve performance indicators of the subject of budget reporting (explanations to form 0503162);

On the technical condition, efficiency of use, provision of the subject of budget reporting and its structural divisions with fixed assets (correspondence of the size, composition and technical level of funds to the real need for them), main measures to improve the condition and safety of fixed assets; characteristics of completeness, as well as information on the timeliness of receipt of inventories;

Section 3 "Analysis of the report on budget execution by the subject of budget reporting", including:

Information on the execution of text articles of the law (decision) on the budget (Table No. 3);

Information on changes in the budget schedule of the main manager of budget funds, the main administrator of sources of financing the budget deficit (f. 0503163);

Information on budget execution (f. 0503164);

Information on the implementation of activities within the framework of target programs (f. 0503166);

Information about targeted foreign loans (f. 0503167);

Information on the cash execution of estimates of income and expenses for income-generating activities (f. 0503182);

Information characterizing the results of the analysis of the implementation of textual articles of the law (decision) on the budget relating to priority national projects and related to the activities of the subject of budget reporting;

information on the efficiency of using federal budget funds (specific results) within the framework of federal target programs is presented in the context of subprograms, as well as the non-program part (TsSR 1020000, 1060000, 1080000);

other information that had a significant impact and characterizes the results of budget execution by the subject of budget reporting for the reporting period, which is not reflected in the tables and annexes included in the section;

Information on the acceptance of budgetary obligations (monetary obligations), expenditure obligations for income-generating activities in excess of the volume of budgetary allocations and (or) limits of budgetary obligations approved by the subject of budget reporting for the financial year, approved budgetary assignments for expenses;

Section 4 "Analysis of financial reporting indicators of the subject of budget reporting", including:

Information on the movement of non-financial assets (f. 0503168);

Information on accounts receivable and payable (f. 0503169);

Information about the financial investments of the recipient of budget funds, the administrator of sources of financing the budget deficit (f. 0503171);

Information on state (municipal) debt (f. 0503172);

Information on changes in balance sheet currency balances (form 0503173);

Information about shortages and thefts of funds and material assets (f. 0503176);

Information on cash balances in the accounts of the recipient of budget funds (f. 0503178);

Other information that had a significant impact and characterizes the financial statements of the subject of budget reporting for the reporting period, which is not reflected in the tables and appendices included in the section;

Section 5 "Other issues of activity of the subject of budget reporting", including:

Information about the features of maintaining budget accounting (Table No. 4);

Information on the results of internal control measures (Table No. 5);

Information on conducting inventories (Table No. 6);

Information on the results of external control measures (Table No. 7);

Information on the use of information and communication technologies (f. 0503177);

Other information that had a significant impact and characterizes the performance indicators of the subject of budget reporting for the reporting period, which is not reflected in the tables and annexes included in the section, including:

a list of documents of the chief manager of budget funds, the chief administrator of sources of financing the budget deficit, the chief administrator of budget revenues, regulating issues of budget accounting and reporting in the system of recipients of budget funds subordinate to him, administrators of sources of financing the budget deficit, administrators of budget revenues, respectively;

Correspondence of budget accounting accounts to reflect business transactions, approved by the chief administrator of budgetary funds, the chief administrator of sources of financing the budget deficit, the chief administrator of budget revenues in addition to the list established by the Instructions for Budget Accounting;

a list of reporting forms not included in the budget reporting for the reporting period in accordance with paragraph one of clause 8 of this Instruction due to the lack of numerical values ​​of the indicators.

153. Table No. 1 "Information about the main areas of activity."

The information in the table characterizes the goals of the activity of the subject of budget reporting, as well as the areas of activity (functions) arising from them, with a brief justification for the compliance of the goals and areas of activity (functions) of the subject of budget reporting with its constituent documents or regulations on the relevant authorities.

The table is drawn up by the chief manager, manager, recipient of budget funds, chief administrator, administrator of sources of financing the budget deficit, chief administrator, administrator of budget revenues, financial authority, body providing cash services for budget execution.

Column 1 indicates the purposes for which the subject of budget reporting was created and operates.

Column 2 indicates a brief description of the goals of the activity by reflecting the main activities and functions of the subject of budget reporting within the framework of achieving the established goals.

Column 3 indicates the legal basis for the goals and functions established in columns 1 and 2 in accordance with current regulatory legal and organizational and administrative documents.

154. Table No. 2 “Information on measures to improve the efficiency of spending budget funds.”

The information in the table characterizes measures to improve the efficiency of spending budget funds, carried out by the subject of budget reporting on the basis of organizational and administrative documents of the main manager, manager and recipient of budget funds, chief administrator, administrator exercising separate powers of the chief administrator and administrator of sources of financing the budget deficit.

The table is prepared by the recipient of budget funds.

The frequency of presentation is annual.

Column 1 indicates a list of measures to improve the efficiency of spending budget funds, determined by the organizational and administrative documents of the main manager, manager and recipient of budget funds, the chief administrator, the administrator exercising separate powers of the chief administrator and the administrator of sources of financing the budget deficit.

Columns 2 - 4 indicate the details of the relevant organizational and administrative documents.

Column 5 indicates the results of applying the measures (indicating indicators characterizing the degree of their effectiveness).

155. Table No. 3 “Information on the execution of text articles of the law (decision) on the budget.”

The information in the table characterizes the results of the analysis of the implementation of text articles of the law (decision) on the budget related to the activities of the subject of budget reporting.

The table is drawn up by the chief administrator, manager, chief administrator, administrator exercising separate powers of the chief administrator of sources of financing the budget deficit, chief administrator, administrator exercising separate powers of the chief administrator of budget revenues, financial authority.

Column 1 indicates the content of the text article of the law (budget decision) related to the subject of budget reporting.

Column 2 indicates the result of the implementation of the provisions of the text articles (indicating indicators characterizing the degree of their effectiveness).

Column 3 indicates the reasons for non-compliance with the provisions of the text articles.

156. Table No. 4 "Information on the features of maintaining budget accounting."

The information in the table characterizes the features used in the reporting period for reflecting in budget accounting transactions with assets and liabilities of a budgetary institution in terms of the right established by the Instructions on Budget Accounting to independently determine such features and industry-specific features of budget accounting, developed by the relevant federal executive authorities and approved in the prescribed manner.

The table is drawn up by the chief manager, manager, recipient of budget funds, chief administrator, administrator, sources of financing the budget deficit, chief administrator, administrator of budget revenues, financial authority, body providing cash services for budget execution.

The frequency of presentation is annual.

Column 1 indicates the name of the budget accounting object, in respect of which special features are applied when reflecting transactions in budget accounting.

Column 2 indicates the code of the budget accounting account, which reflects the budget accounting objects indicated in column 1.

Column 3 indicates the characteristics of the applied features of budget accounting in relation to the objects of budget accounting indicated in column 1.

Column 4 indicates the legal basis for the application of the features defined in Column 3 (features determined on the basis of the provisions of the Instructions on Budget Accounting and organizational and administrative documents of the relevant federal executive authorities, put into effect in the prescribed manner).

157. Table No. 5 "Information on the results of internal control measures."

The information in the table characterizes the results of measures taken during the reporting period for internal control over compliance with the requirements of budget legislation, compliance with financial discipline and the effective use of material and financial resources, as well as the correct maintenance of budget accounting and reporting by the subject of budget reporting.

The frequency of presentation is annual.

Column 1 indicates the type of control measures (preliminary, current, subsequent).

Column 2 indicates the list of internal control measures.

Column 3 contains a list of violations identified as a result of internal control measures.

Column 4 indicates the measures taken by the subject of budget reporting to eliminate the identified violations.

158. Table No. 6 "Information on conducting inventories."

The information in the table characterizes the results of inventories of property and liabilities of the subject of budget reporting carried out in the reporting period in terms of identified discrepancies.

The table is drawn up by the chief manager, the manager of the recipient of budget funds, the chief administrator, the administrator of sources of financing the budget deficit, the chief administrator, the administrator of budget revenues, the financial body, the body providing cash services for budget execution.

The frequency of presentation is annual.

Columns 1 - 4 indicate the reasons for conducting an inventory (drawing up annual budget reporting, changing financially responsible persons, identifying facts of theft, abuse or damage to property, emergency situations requiring an inventory, reorganization or liquidation of the subject of budget reporting and other cases provided for by the legislation of the Russian Federation ), the date of the inventory and details of the administrative document on the inventory.

Columns 5 and 6 indicate discrepancies with budget accounting data identified during the inventory, indicating the amount of discrepancies and the code of the budget accounting account with the data for which discrepancies were identified.

Column 7 indicates the measures taken by the subject of budget reporting to eliminate the identified discrepancies.

159. Table No. 7 "Information on the results of external control measures."

The information in the table characterizes the results of measures taken during the reporting period to monitor compliance with the requirements of budget legislation, compliance with financial discipline and the effective use of material and financial resources, as well as the correct maintenance of budget accounting and the preparation of budget reporting in the subject of budget reporting by external control bodies.

The table is drawn up by the chief manager, manager, recipient of budget funds, chief administrator, administrator of sources of financing the budget deficit, chief administrator, administrator of budget revenues, financial authority, body providing cash services for budget execution.

The frequency of presentation is annual.

Column 1 indicates the date as of which the inspection was carried out.

Column 2 indicates the name of the control body that inspected the subject of budget reporting.

Columns 3 and 4 indicate the topic of the inspection and briefly its results with reference to the number and date of the inspection report.

Column 5 indicates the measures taken by the control body and the subject of budget reporting to eliminate violations identified during the audit.

160. Information on the number of subordinate institutions (f. 0503161).

The information in the appendix contains generalized data on the quantitative composition of subordinate state (municipal) institutions (including separate divisions) subordinate to the subject of budget reporting.

The application is formed by the main manager, the manager of budget funds.

The frequency of presentation is quarterly, annual.

Column 1 indicates the code for the section of budget expenditures according to the budget classification of the Russian Federation, according to which expenses are incurred for the maintenance of state (municipal) institutions (including separate divisions) subordinate to the subject of budget reporting.

Columns 2 - 15 indicate the beginning of the reporting period (columns 2 - 8) and the end of the reporting period (columns 9 - 15), respectively:

the total number at the beginning of the year and the end of the reporting period of state (municipal) institutions subordinate to the main manager (manager) of budget funds, including the main manager (manager) of budget funds as a recipient of budget funds (columns 2, 9);

The number of government institutions (their separate divisions) that are recipients of budget funds and subordinate to the main manager (manager) of budget funds, including the main manager (manager) as a government institution (columns 3, 10);

the number of government bodies (state bodies), local government bodies (municipal bodies), management bodies of state extra-budgetary funds and their territorial bodies (hereinafter for the purposes of this Instruction - government bodies, their territorial bodies) that are recipients of budget funds and included in the structure of the main manager of budget funds, including the main manager (manager) of budget funds, as an authority (territorial body) (columns 4, 11);

the number of budget institutions (their separate divisions) that are recipients of budget funds subordinate to the main manager (manager) of budget funds, including the main manager (manager) as a budget institution (columns 5, 12);

the total number at the beginning of the year and the end of the reporting period of recipients of budget funds (columns 6, 13);

The number of budgetary institutions (their separate divisions) that are recipients of subsidies for the execution of state (municipal) tasks according to the list of the main manager of budgetary funds (columns 7, 14);

the number of autonomous institutions (their separate divisions) that are recipients of subsidies for the execution of state (municipal) tasks according to the list of the main manager of budget funds (columns 8, 15);

Column 16 indicates the reasons that led to a change in the number of subordinate state (municipal) institutions at the end of the reporting period (liquidation, reorganization, etc.).

The “Total” line of the application reflects the total number of subordinate state (municipal) institutions (including government bodies and their territorial bodies) at the beginning and end of the reporting period.

161. Information on the results of activities (f. 0503162).

The information in the appendix contains data summarized for the reporting period on the performance indicators of the subject of budget reporting, established for it by the corresponding main manager, manager of budget funds, in the context of planned and actual indicators in physical and monetary terms.

The frequency of presentation is annual.

Column 1 indicates the codes of budget expenditures according to the budget classification of the Russian Federation, containing codes of the chapter on the budget budget, section, subsection, target item of budget expenditures for which budget funds are spent in order to achieve certain indicators characterizing the degree of fulfillment of the goals set for the subject of budget reporting, with the formation of grouping codes according to the classification of budget expenditures.

Columns 2, 3 indicate, in conjunction with the budget classification codes (column 1), the performance indicators of the subject of budget reporting established for it by the corresponding main manager (manager) of budget funds (including for target programs), and their units of measurement.

Columns 4 and 5 indicate the planned values ​​of performance indicators in physical and monetary terms.

Columns 6 and 7 indicate the values ​​of performance indicators actually fulfilled as of the reporting date in physical and monetary terms.

If the subject of budget reporting has not established performance indicators in the appropriate manner, then information about the performance results is disclosed in the text part of Section 2 of the Explanatory Note.

162. Information on changes in the budget schedule of the main manager of budget funds, the main administrator of sources of financing the budget deficit (f. 0503163).

The information in the application contains data summarized for the reporting period on changes in the budget schedule of the main manager of budget funds, the chief administrator of the sources of financing the budget deficit, the volume of changes made and the reasons for changes in budget assignments for budget expenditures and sources of financing the budget deficit for the reporting period.

The application is drawn up by the main manager of budget funds, the main administrator of the sources of financing the budget deficit.

The frequency of presentation is annual.

Column 1 indicates the codes of the budget chapter, sections, subsections of budget expenditures, codes of groups, subgroups, articles, types of sources of financing the budget deficit, according to the budget classification of the Russian Federation, for which changes were made during the reporting period.

Column 2 indicates, according to the codes of the budget classification of the Russian Federation reflected in column 1 of the appendix, approved for the reporting financial year by the law (decision) on the relevant budget, the volume of budget assignments.

Column 3 indicates, according to the codes of the budget classification of the Russian Federation reflected in column 1 of the appendix, the volumes of budget assignments approved by the budget schedule of the chief manager of budget funds, the chief administrator of the sources of financing the budget deficit for the reporting financial year, taking into account the changes made to it, duly executed on reporting date.

Column 4 indicates the difference between the indicators of budget assignments according to the budget schedule of the main manager of budget funds, the chief administrator of sources of financing the budget deficit, taking into account the changes made to it, duly executed as of the reporting date (column 3), and the indicators of budget assignments approved by law ( decision) on the appropriate budget (column 2).

Column 5 indicates the reasons for the clarifications made with reference to the legal basis for their introduction (articles of the Budget Code of the Russian Federation and the law (decision) on the relevant budget).

163. Information on budget execution (f. 0503164).

The information in the application contains data summarized for the reporting period on the results of budget execution by the subject of budget reporting.

The application (f. 0503164) is generated by summarizing the execution data:

The recipient of budget funds, the administrator of budget revenues, the administrator of sources of financing the budget deficit - based on the indicators of the Report (f. 0503127) generated as of the reporting date;

chief manager, manager of budget funds, chief administrator of budget revenues, administrator exercising certain powers of the chief administrator, chief administrator of sources of financing the budget deficit, administrator exercising certain powers of the chief administrator:

indicators are reflected:

in column 3 under the section “Budget Revenues” and the section “Sources of Financing the Budget Deficit” in terms of revenues from sources of financing the budget deficit - based on the planned (forecast) indicators established for the financial year, taking into account changes as of the reporting date;

in column 3 under the section “Budget Expenses” and the section “Sources of Financing the Budget Deficit” in terms of disposals of sources of financing the budget deficit - based on the indicators of the consolidated Report (f. 0503127) generated as of the reporting date;

In column 4 under the section “Budget Revenues”, “Budget Expenditures”, “Sources of Financing the Budget Deficit” - on the basis of the consolidated and (or) consolidated Report (f. 0503127);

financial authority - based on the indicators of the summary (consolidated) Information (f. 0503164), generated and presented as of the reporting date by the main administrators of budget revenues, the main managers of budget funds, the main administrators of sources of financing the budget deficit.

The frequency of presentation is quarterly, annual.

On lines 010, 200, 450, 500, 520, 620 of the Appendix (form 0503164), the subject of budget reporting reflects indicators from similar lines of the Report (form 0503127), the consolidated Report (form 0503127) and the Report (form 0503117). In this case, columns 5, 6 on line 450 are not filled in.

Column 1 indicates codes according to the budget classification of the Russian Federation, for which, as a result of budget execution on the reporting date, there are deviations between planned (forecast) and actually executed indicators in accordance with the sections of the application:

In the section "Budget Revenues" - in the context of the chapter code for the budget book, codes of types of budget revenues according to the budget classification of the Russian Federation;

in the section “Budget Expenses” - in the context of the chapter code for the budget book, codes of sections, subsections and target items of budget expenditures according to the budget classification of the Russian Federation;

in the section “Sources of financing the budget deficit” in the context of the chapter code for the budget book, codes of groups, subgroups, articles, types of sources of financing the budget deficit.

Column 2 indicates the application line codes.

In column 3, according to the sections of the application, the following are reflected:

The main administrators of budget revenues, the main managers of budget funds, the main administrators of sources of financing the budget deficit:

for budget revenues and receipts from sources of financing the budget deficit - planned (forecast) indicators of budget revenues for the financial year;

for budget expenditures and payments to sources of financing the budget deficit - the annual volumes of budget assignments approved by the budget schedule of the main manager of budget funds, the chief administrator of sources of financing the budget deficit for the current (reporting) financial year, taking into account changes to it, duly executed on the reporting date ( hereinafter, for the purposes of this Instruction - the updated budget list);

managers, recipients of budget funds, administrators of sources of financing the budget deficit:

for budget expenditures and payments to sources of financing the budget deficit - the annual volumes of approved budget allocations and (or) limits on budget obligations, taking into account their changes approved as of the reporting date.

Column 4 indicates, respectively, by section of the appendix the amount of executed budget assignments: by budget revenues, budget expenditures, sources of financing the budget deficit.

in column 5 - according to the sections of the application, the difference in performance indicators for income, expenses, sources of financing the budget deficit and planned (forecast) indicators for the current (reporting) financial year;

In column 6 - the percentage of execution for income, expenses, sources of financing the budget deficit (column 4) from the planned (forecast) indicators for the current (reporting) financial year (column 3).

Column 7 indicates the reasons for deviations in the percentage of execution for income, expenses, sources of financing the budget deficit (Column 6), from the planned percentage of execution reported by the financial authority and (or) user of budget reporting as of the reporting date.

For example: lack of necessary regulatory documents defining the procedure for the allocation and (or) use of budget funds (indicating the draft regulatory documents); blocking expenses (indicating the reason); occurrence of exchange rate differences; seasonality of certain types of expenses; failure to communicate (untimely communication) the limits of budget obligations (indicating the reason); changing the payment schedule for obligations; failure to submit documents for final payment in a timely manner by contractors; duration of terms for concluding government contracts; the need to reserve funds to ensure the performance of assigned functions; other reasons (specify which).

164. Information on the implementation of activities within the framework of target programs (f. 0503166).

The information in the appendix contains data summarized for the reporting period on the implementation of target programs, subprograms in the implementation of which the subject of budget reporting takes part, including non-program activities, indicating the reasons for non-fulfillment of the updated budget schedule for the reporting period.

The financial authority provides for the formation of Information (f. 0503166) in the context of targeted activities carried out at the expense of budgetary funds, for various targeted expenditure items according to the budget classification of the Russian Federation. In this case, the name of the event is indicated in the line “Additional information about events”.

The application is prepared by the recipient of budget funds.

The frequency of presentation is annual.

Column 1 indicates the name of the program, subprogram and their individual stages, for which the results of the implementation of activities are reflected in the application.

Column 2 indicates the code of the target item of budget expenditures, for which the amounts of expenditures for the implementation of the specified program, subprogram and their individual stages are approved by the updated budget schedule.

Column 3 indicates a list of measures established by the relevant regulatory legal documents that ensure the implementation of the program insofar as it relates to the activities of the subject of budget reporting.

Column 4 indicates the amount of funds approved by the updated budget schedule for the implementation of these activities.

Column 5 indicates the amount of executed budget assignments.

Column 6 indicates the reasons for deviations between columns 4 and 5 as of the reporting date.

165. Information on targeted foreign loans (form 0503167).

The information in the appendix contains data summarized for the reporting period on the goals and financial results of the use of targeted foreign loans in accordance with the Program of State External Borrowings.

The frequency of presentation is annual.

Columns 1 - 3 indicate the name of the lender and details of the loan agreements.

Column 4 indicates the purposes for using borrowed funds.

Column 5 indicates the annual volume of loan use approved by the updated budget schedule.

Column 6 indicates the amount of credit used during the reporting period.

166. Information on the movement of non-financial assets (form 0503168).

The information in the appendix contains data generalized for the reporting period on the movement of non-financial assets of the subject of budget reporting.

The application is generated by the recipient of budget funds, the administrator of the sources of financing the budget deficit as part of the annual reporting separately for budget and income-generating activities.

The indicators reflected in the Appendix (f. 0503168) must be confirmed by the relevant budget accounting registers for accounting for transactions with non-financial assets.

Sections 1 “Non-financial assets” and 2 “Non-financial assets constituting treasury property” of the Appendix indicate:

in column 4 - indicators of the cost of objects of non-financial assets, the amount of depreciation, investments in non-financial assets, as well as objects of non-financial assets in transit, generated according to the data of the corresponding accounts (groups of accounts) of budget accounting specified in column 2, at the beginning of the reporting financial year, which must correspond to the indicators in column 7 “Availability at the end of the year” of the Appendix (form 0503168) for the previous financial year, respectively, for budgetary and income-generating activities, taking into account at the beginning of the reporting year data on revaluation, reorganization (if carried out) or other cases established by the legislation of the Russian Federation;

In column 5 - indicators of the amount of receipts of non-financial assets, increases in their book value, investments made in non-financial assets for the reporting period, formed according to the debit turnover of the corresponding accounts (groups of accounts) of budget accounting specified in column 2;

in column 5, lines 050 - 058, 120, 330, 370, 430 are not filled in;

in column 6 - indicators of the amount of disposal of objects of non-financial assets, reduction of their value, including the amount of depreciation, reduction of investments in non-financial assets for the reporting period, formed according to the credit turnover of the corresponding accounts (groups of accounts) of budget accounting specified in column 2, reduced in terms of depreciation, by debit turnover of the corresponding analytical accounting accounts, account 010400000 “Depreciation”;

in column 7 - indicators of the cost of objects of non-financial assets, the amount of depreciation, investments in non-financial assets, as well as objects of non-financial assets in transit, formed according to the data of the corresponding accounts (groups of accounts) of budget accounting specified in column 2, at the end of the reporting financial year;

For line 010 - the sum of the indicators of lines 011, 012, 013, 014, 015, 016, 017, 018;

For line 050 - the sum of the indicators of lines 051, 052, 053, 054, 055, 056, 057, 058;

lines 051 - 058, 120, 330, 370, 430 in column 6 are filled out taking into account the following features:

depreciation amounts reflected on the credit side of the corresponding analytical accounts of account 010400000 “Depreciation” are indicated with a “plus” sign, reflected on the debit side - with a “minus” sign;

on line 150 - the sum of indicators on lines 151, 152, 153;

Paragraph 16 - Deleted.

On line 230 - the cost of investments made in inventories, including finished products, at the beginning and end of the reporting period (columns 4, 7, respectively) and data on the increase and decrease in investments in inventories, including during their manufacture, reflected under account 010634000 “Investments in inventories and other movable property of the institution”;

The indicators of lines 010, 050, 070, 110, 120, 150, 190, columns 4 and 7 of the Appendix (form 0503168) for budget activities (income-generating activities) must correspond to the indicators of lines 010, 020, 091, 040, 050, 070, 080 , reflected respectively in columns 3 (4), 7 (8) of the Balance Sheet (form 0503130) of the subject of budget reporting for the reporting financial year.

The indicators in column 7 for lines 010 - 018, 070 - 110, 130 - 250, 320, 360, 380, 420, 440, 450 should be equal to the sum of the indicators in columns 4 and 5 of the corresponding lines, minus the indicators in column 6.

The chief manager, manager of budget funds, chief administrator of sources of financing the budget deficit draws up a consolidated Appendix (f. 0503168) on the basis of consolidated Appendices (f. 0503168) and Appendices (f. 0503168), compiled and submitted by managers and recipients of budget funds, administrators of sources of deficit financing budget, by summing the indicators of the same name in the lines and columns of the corresponding sections of the Appendix and exceptions in columns 5 and 6 of the consolidated Appendix (form 0503168) of interrelated indicators for identical budget accounting accounts of the Appendix based on the data in the line “non-monetary settlements” of the consolidated Certificate (form 0503125 according to account codes 130404000, 240110180, 240120241) regarding transactions for intradepartmental receipt (transfer) of non-financial assets, including centralized procurement.

The financial authority draws up a consolidated Appendix (form 0503168) on the basis of consolidated Appendices (form 0503168) compiled and submitted by the main managers of budget funds, the chief administrator of the sources of financing the budget deficit, by summing the indicators of the same name in the lines and columns of the relevant sections of the application and exceptions in columns 5 and 6 of the consolidated Appendix (form 0503168) of interrelated indicators for identical budget accounting accounts of the Appendix based on the data in the line “non-monetary settlements” of the consolidated Certificate (form 0503125 for account codes 040110180, 040120241) regarding transactions for the receipt (transfer) of non-financial assets between recipients budget funds, administrators of sources of financing the budget deficit, subordinate to various main managers of funds, chief administrator of sources of financing the deficit of the corresponding budget.

167. Information on accounts receivable and payable (f. 0503169).

The information in the appendix contains data summarized for the reporting period on the status of settlements for receivables and payables of the subject of budget reporting by type of settlement.

Applications are compiled separately for budgetary and income-generating activities, as well as separately for receivables and payables.

The frequency of presentation is annual.

The indicators reflected in the Appendix (f. 0503169) must be confirmed by the relevant budget accounting registers.

Column 1 indicates the numbers of the corresponding analytical accounts of account 020500000 "Calculations for income", account 020600000 "Calculations for advances issued", account 020700000 "Settlements for credits, borrowings (loans)", account 020800000 "Settlements with accountable persons", account 020900000 " Calculations for property damage", account 021001000 "Calculations for VAT on purchased material assets, works, services", account 030200000 "Settlements for accepted obligations", account 030300000 "Settlements for payments to budgets", account 030402000 "Settlements with depositors", 030403000 “Calculations for deductions from wage payments”, 030404000 “Internal departmental settlements”, for which the balances of settlements on accounts receivable (payable) are reflected as of the reporting date. Credit balances as of the reporting date for the corresponding analytical accounts of account 020500000 “Calculations for income” are reflected in the accounts receivable appendix with a minus sign. Debit balances as of the reporting date on the above-mentioned budget accounting accounts, which are part of Section 3 “Liabilities” of the budget accounting chart of accounts, are reflected in the accounts payable appendix with a minus sign.

Column 2 indicates the total amount of receivables (payables) accounted for according to the corresponding budget accounting account number as of the reporting date.

In the group of columns 3 - 6, data is indicated on obligations unfulfilled as of the reporting date, for which the deadline for fulfillment has already arrived, and unrealistic receivables for collection in the following order:

Column 3 reflects the amount of overdue obligations and unrealistic receivables generated as of the reporting date according to the corresponding budget accounting account numbers;

Column 4 reflects the year in which the overdue obligation arose and the receivables cannot be collected;

in column 5 - the name of the creditor, debtor;

in column 6 - the reason for the formation of overdue receivables (payables) in budget accounting.

Indicators of settlements with debtors and creditors are formed by summing up subtotals for each analytical code of the settlement account - the line “Total by account code” in columns 2, 3, 4.

The “Total” line indicates the total amount of receivables (payables) as of the reporting date - column 2, the amount of receivables (payables) that are unrealistic for collection (overdue) - column 3, including by year of its occurrence - column 4.

The chief manager, manager, chief administrator, administrator exercising separate powers of the chief administrator, sources of deficit financing, chief administrator, administrator exercising separate powers of the chief administrator, budget revenues forms a consolidated Appendix (f. 0503169) by summing the indicators of the same name in columns and rows consolidated Appendices (form 0503169) and Appendices (form 0503169), presented respectively by managers, recipients of budget funds, administrators of sources of financing the budget deficit, administrators of budget revenues and the exclusion of interrelated indicators for calculations between subjects of budget reporting according to departmental subordination to the main manager (manager) budget funds, the chief administrator of sources of financing the budget deficit, the chief administrator of budget revenues.

The financial authority forms a consolidated Appendix (form 0503169) by summing the indicators of the same name in the columns of the total lines according to the codes of the settlement accounts of the consolidated Applications (form 0503169) of the main managers of budget funds, the main administrators of sources of financing the budget deficit, the main administrators of budget revenues and excluding interrelated indicators for settlements between institutions of the corresponding budget.

168. Information about the financial investments of the recipient of budget funds, the administrator of sources of financing the budget deficit (f. 0503171).

The information in the appendix contains data summarized for the reporting period on financial investments and investments in financial assets of the subject of budget reporting.

The application is drawn up according to the data of the corresponding analytical accounts of accounts 020400000 “Financial investments” and 021500000 “Investments in financial assets” by the recipient of budget funds, the administrator of the sources of financing the budget deficit.

The application is formed on the basis of indicators for budget accounting accounts, reflecting financial investments and investments in financial assets - as of January 1 of the year following the reporting year. The indicators reflected in the Appendix (f. 0503171) must be confirmed by the relevant budget accounting registers.

The frequency of presentation is annual.

Columns 1, 2 indicate the numbers of the corresponding analytical accounts of account 020400000 “Financial investments”, and account 021500000 “Investments in financial assets”, for which as of the reporting date the balances and amounts of financial investments and investments in financial assets listed in these accounts are reflected.

Column 3 indicates the type of financial investment (shares, bonds, bills, other forms of participation in capital (authorized funds, shares, shares, etc.) or the type of financial asset (investments in bonds, bills, shares, etc.) respectively.

Column 4 indicates, based on the data in the register of securities, financial investments, and other forms of participation in capital, the full name of the issuer of the relevant security, the name of the credit institution and deposit account number, the name of unitary enterprises, business entities and partnerships in which financial investments were made.

Indicators on the amounts of financial investments and financial assets are formed with the summing up of interim results for each analytical code of the budget accounting account - the line “Total by account code” in column 2.

The “Total” line indicates the total amount of financial investments and financial assets as of the reporting date - column 2.

169. Information on state (municipal) debt (f. 0503172).

The information in the appendix contains data on state (municipal) debt summarized for the reporting period by debt instruments.

The application is prepared by the recipient of budget funds, the administrator of the sources of financing the budget deficit.

The application is formed on the basis of indicators for budget accounting accounts, reflecting information on state (municipal) debt as of January 1 of the year following the reporting year. The indicators reflected in the Appendix (f. 0503172) must be confirmed by the relevant budget accounting registers.

The frequency of presentation is annual.

Columns 1, 2, 3 indicate the numbers of the corresponding analytical accounts of account 030100000 “Settlements with creditors on debt obligations”, for which at the beginning of the period and at the reporting date the unclosed balances in the calculations and the amounts of the specified debt are reflected, as well as the number of the off-balance sheet account 11, according to which, as of the reporting date, reflects the amounts of the specified debt in the amount of provided state and municipal guarantees.

Columns 4 - 6 indicate the name (type, state registration number of the issue) of the debt instrument and details of the document that is the basis for reflecting settlements on the specified debt in budget accounting.

Column 7 indicates the debt repayment period established by the document that serves as the basis for reflecting settlements for the specified debt in budget accounting, as well as the expiration date of the provided state and municipal guarantees.

Column 8 reflects the name of the counterparty (creditor).

Indicators for account 130114000 “Settlements with creditors on debt obligations” are not subject to inclusion in form 0503172.

Indicators on the amounts of state (municipal) debt are formed by summing up interim results for each analytical code of the budget accounting account (off-balance sheet account) - the line “Total by account code” in columns 2, 3..

The “Total” line indicates the total amount of state (municipal) debt at the beginning and end of the reporting period - columns 2, 3.

170. Information on changes in balance sheet currency balances (form 0503173).

The information in the application contains data summarized for the reporting period on changes in indicators at the beginning of the reporting period of the opening balance of the main manager, manager, recipient of budget funds, chief administrator, administrator of sources of financing the budget deficit, chief administrator, administrator of budget revenues and balance of budget execution.

The application is drawn up by the chief administrator, manager, recipient of budget funds, chief administrator, administrator of sources of financing the budget deficit, chief administrator, administrator of budget revenues, financial authority, body providing cash services for budget execution in the context of budgetary activities, income-generating activities, including funds of compulsory medical insurance and activities with funds received at temporary disposal separately in terms of changes in indicators at the beginning of the reporting period of the opening balance sheet in the event of a reorganization or other reasons provided for by the legislation of the Russian Federation (indicate which).

The indicators reflected in the Appendix (f. 0503173) must be confirmed by the relevant budget accounting registers.

The frequency of presentation is annual.

In section 1 "Changing balance sheet currency" of the Information f. 0503173 are reflected:

In columns 3, 4 - the amount of balances at the end of the previous reporting financial year and at the beginning of the reporting financial year, obtained from identical lines of the Balance Sheet (form 0503130) for the previous and reporting financial year, respectively;

in column 5 - the difference between columns 4 and 3.

In section 2 "Reasons for changes" of the Information f. 0503173, respectively, in the sections “Asset accounts of the balance sheet”, “Liability accounts of the balance sheet” are reflected:

Column 1 indicates the numbers of synthetic accounts for which the balance at the beginning of the reporting financial year is not equal to the balance at the end of the previous reporting financial year;

In column 2 - the amount of changes in the balance of the accounts indicated in column 1. In this case, indicators of increasing balances are reflected in a positive value, decreasing balances in a negative value;

in columns 3, 4 - details of the counterparty institution (legal successor):

during the procedure of reorganization and (or) liquidation, as well as changing the type of government institution:

within the federal budget - chapter code according to the budget classification of the counterparty (legal successor);

As part of the transfer of an institution between budgets - the chapter code for the budget classification of the counterparty (legal successor) and the OKATO code of the corresponding budget;

When changing the type of government institution - "000" and "00000000" respectively;

for other reasons provided for by the legislation of the Russian Federation - “000” and “22222222”, respectively;

in column 5 - the reason for the change in the balance at the beginning of the reporting financial year, including the number of the regulatory act, the implementation of which resulted in a change in the balance sheet currency:

reorganization (merger, accession, division, separation, transformation), liquidation of the subject of budget reporting;

Changing the types of government institutions at the beginning of the financial year ("Law of 05/08/2010 N 83-FZ");

Other reasons provided for by the legislation of the Russian Federation (specify which).

When indicating in column 1 the budget accounting account number 040100000 “Financial result of an economic entity,” column 5 is not filled in.

The result of summarizing the indicators of column 2 of section 2 “Reasons for changes” Information f. 0503173 according to the corresponding synthetic accounting account codes in the structure of the Balance sheet lines (f. 0503130) must correspond to identical indicators in column 5 of section 1 “Change in balance sheet currency balances” of the Information f. 0503173.

When forming indicators of Information f. 0503173 regarding changes in the chart of accounts for budget accounting, columns 3, 4 of section 2 “Reasons for changes” are not filled in, column 5 indicates “Change in the chart of accounts for budget accounting.”

171. Information about shortages and thefts of funds and material assets (f. 0503176).

The information in the appendix contains analytical data generalized for the reporting period on the volume of shortages and thefts of property of the subject of budget reporting based on the corresponding analytical accounts of account 020900000 “Calculations for property damage”.

The application is prepared by the recipient of budget funds, the administrator of sources of financing the budget deficit, and the administrator of budget revenues.

The indicators reflected in the Appendix (f. 0503176) must be confirmed by the relevant budget accounting registers.

The frequency of presentation is annual.

Column 3 indicates the total data (the amount in column 4 and column 5) on changes in calculations for shortages in the context of the balance in calculations for shortages at the beginning of the year (line 010), an increase in calculations for shortages (line 020), a decrease in calculations for shortages ( lines 040, 050) and the balance in settlements for shortfalls at the end of the reporting period (line 060).

Columns 4 and 5 indicate data on changes in calculations of shortfalls for budgetary activities and for income-generating activities, respectively, in the above-established breakdown of application lines.

172. Information on the use of information and communication technologies (f. 0503177).

The information in the appendix contains data summarized for the reporting period on the expenses of the subject of budget reporting on information and communication technologies necessary to support its activities. The application is generated by the recipient of budget funds, the administrator of sources of financing the budget deficit, the administrator of budget revenues in terms of budget execution indicators.

The frequency of presentation is quarterly.

Columns 1, 2 indicate the names of indicators and application line codes.

Column 4 shall indicate, according to the lines of the appendix, the amount of expenses of the subject of budget reporting related to:

On line 010 “Design of application systems and information and communication infrastructure” - with a pre-design survey, development (revision) of: technical requirements; concepts; Feasibility study, technical specifications, preliminary design; technical design, topology of infrastructure solutions, working documentation, assessment of the ICT structure and related work, incl. ensuring the security of information and sensitive activities, developing regulations, conducting research; development of other documents;

On line 020 “Development (revision) of software” - with the development of software, acquisition of exclusive rights to software, modification of specialized software of application systems that is not the property of the institution;

on line 030 “Capital investments in information and communication infrastructure facilities” - with expenses for construction of specialized buildings (premises) to accommodate technical equipment and personnel, other capital investments;

On line 040 “Purchase of equipment and pre-installed software” - with costs for the purchase of automated workstations (hereinafter referred to as automated workstations), transport and communication equipment, server, peripheral equipment for organizing office work, for services for the delivery and storage of equipment, not including costs for the purchase of spare tools and accessories (components), with the costs of installing prefabricated structures (cabinets, etc.); installation of channels, communication lines, adjustment of equipment, preparation and conduct of individual tests and comprehensive testing of equipment, installation work on equipment requiring installation, if these works are not provided for in supply contracts (state (municipal) contracts), for construction, reconstruction , technical re-equipment of facilities, for installation, commissioning (comprehensive and autonomous), setting up technical equipment, installing software, checking the functionality of equipment, preliminary tests (autonomous and complex), trial operation, acceptance tests, carrying out a set of works on special checks and studies, incl. periodic checking of an informatization object (AWS) on a PC for compliance with special requirements and recommendations for protecting information constituting a state secret from leakage during transmission through technical channels;

on line 050 “Acquisition of non-exclusive rights to software” - with the costs of purchasing application and system software not included in the costs of purchasing equipment and pre-installed software;

Line 060 “Equipment rental services” - with expenses for rental of automated workstations, transport and communication equipment, server, peripheral equipment for organizing office work, including spare tools and accessories (components);

on line 070 “Connecting (providing access) to external information resources” - with the costs of access to the public telephone network; providing access to long-distance and international communication services, access to the Internet via a dedicated line; Internet access (wireless connection); access via VPN connection, purchasing and updating reference and information databases (purchase of content);

on line 080 “Operating expenses for information and communication technologies” - with costs for ensuring the functioning and maintaining the functionality of application and system software, including services for protecting information of application and system software, hardware maintenance, including monitoring of technical condition (for example, cleaning, lubrication, replacement of individual components of products or their adjustment related to the implementation of regulatory requirements for the operation of hardware);

on line 090 “Training of employees in the field of information and communication technologies” - with the costs of developing courses for training, training users of created application systems (software), other training in the field of information and communication technologies;

On line 100 “Other expenses in the field of information and communication technologies” - expenses not classified as other categories.

On line 900 in column 4 the sum of lines 010, 020, 030, 040, 050, 060, 070, 080, 090, 100 is indicated.

Column 5 indicates the rationale for the expediency of the expenses incurred (supporting current activities, technical re-equipment, other purposes, etc.).

By decision of the financial authority, indicators of expenditures on information and communication technologies can be detailed according to the classification codes of expenditures of the budgets of the Russian Federation by indicating in column 3 the classification codes of expenditures of the budgets of the Russian Federation.

173. Information on cash balances in the accounts of the recipient of budget funds (f. 0503178).

The information in the application contains data on cash balances by sections of the application:

in section 1 “Accounts with credit institutions” - for bank accounts opened with credit institutions, including funds in temporary disposal (hereinafter referred to as bank accounts);

in section 2 “Accounts with a financial authority” - for personal accounts opened with a financial authority, for income-generating activities, as well as for funds in temporary disposal.

Data on cash balances in the bank accounts of the subject of budget reporting in foreign currency are reflected in ruble equivalent at the rate established by the Central Bank of the Russian Federation on the reporting date.

The application is generated by the recipient of budget funds.

The indicators reflected in the Appendix (f. 0503178) must be confirmed by the budget accounting registers of the recipient of budget funds.

Submission frequency - on the first day of the month, with the frequency of submission by the subject of budget reporting of the Report (f. 0503127) and (or) the Report (f. 0503137).

Column 1 indicates, according to sections of the Appendix, the numbers of bank accounts and personal accounts opened to the subject of budget reporting.

Column 2 indicates the numbers of the corresponding analytical accounts of budget accounting account codes:

under section 1 - 020120000 "Cash in the institution's accounts with a credit institution";

under section 2 - 020110000 "Cash in the personal accounts of the institution with the treasury authority."

Columns 3 - 6 indicate the amounts of cash balances at the beginning of the reporting financial year (columns 3, 4) and at the end of the reporting period, respectively (columns 5, 6), summing up the results by sections (lines "Total by section") and in general by Application (line "Total").

174. Information on the cash execution of estimates of income and expenses for income-generating activities (f. 0503182).

The information in the appendix contains data summarized for the reporting period on the results of cash execution by recipients of budget funds of estimates of income and expenses for income-generating activities by the subject of budget reporting.

The application (f. 0503182) is formed by the main manager, manager, recipient of budget funds, financial authority by summarizing data on cash execution:

Recipient of budget funds - based on the indicators of the Report (form 0503137) generated as of the reporting date;

the main manager, manager - based on the indicators of the consolidated (consolidated) Report (f. 0503137) generated as of the reporting date;

financial authority - based on the indicators of the Report (form 0503114) generated as of the reporting date.

The frequency of presentation is quarterly, annual.

On lines 010, 200, 450, 500 of the Appendix (form 0503182), the subject of budget reporting reflects indicators on similar lines of the Report (form 0503137), consolidated (consolidated) Report (form 0503137) and Report (form 0503114). In this case, columns 5, 6 on line 450 are not filled in.

For the section “Sources of Deficit Financing”, only the total data on line 500 is reflected without filling out detailed lines.

For indicators that do not contain planned assignments, the form is not filled out.

The Appendix (form 0503182) reflects indicators for which, as a result of cash execution, there are deviations between the indicators of approved budget assignments and the indicators of cash execution of estimates of income and expenses for income-generating activities for the reporting period:

Column 1 contains budget classification codes of the Russian Federation:

in the “Revenues” section - in the context of the chapter code for the budget book, codes of types of budget revenues according to the budget classification of the Russian Federation;

in the "Expenditures" section - in the context of the code of the chapter on BC, codes of classification of operations of the general government sector related to expenses;

in the section “Sources of Deficit Financing” - in the context of the code of the chapter on BC, codes of classification of operations of the general government sector related to sources of deficit financing;

in column 2 - application line codes;

In column 3 - according to the sections of the application, the volumes of assignments approved by the estimate for income-generating activities, taking into account the changes made to it, duly executed as of the reporting date: for income, expenses and sources of financing the deficit;

in column 4 - according to the sections of the appendix, the amount of completed assignments for income-generating activities: by income, expenses, sources of deficit financing;

In the column group "Execution Indicators" the following is reflected:

In column 5 - according to the sections of the Appendix, the difference between the indicators of cash execution of estimates of income and expenses for income-generating activities and the indicators of approved budget assignments;

in column 6 - the percentage of cash execution on income, expenses, sources of deficit financing (column 4) of the volume of approved budget assignments (column 3);

Column 7 indicates the reasons for deviations in the percentage of cash execution of estimates of income and expenses for income-generating activities, respectively, by income, expenses, sources of financing the deficit (column 6) from the planned percentage of cash execution as of the reporting date, as reported by the financial authority and (or) user of budget reporting.

175. When forming summary (consolidated) annexes to the Explanatory Note (f. 0503160), the data reflected in the columns of the application forms highlighted with a bold line are subject to summation according to the indicators of the same name and exclusion, in the manner established by these Instructions, of interrelated indicators for the positions of the consolidated applications in the following composition :

Form name	OKUD form code	Column number
1	2	3
Information on the number of subordinate institutions	0503161	1 - 15
Information on performance results	0503162	1 - 7
Information on changes in the budget schedule of the chief manager of budget funds, the chief administrator of sources of financing the budget deficit	0503163	1 - 4
Information on budget execution	0503164	1 - 6
Information on the implementation of activities within the framework of target programs	0503166	1 - 5
Information about targeted foreign loans	0503167	1 - 3, 5, 6
Information on the movement of non-financial assets	0503168	2 - 7
Information on accounts receivable and payable	0503169	1 - 4
Information about the financial investments of the recipient of budget funds, the administrator of sources of financing the budget deficit	0503171	1, 2
Information about state (municipal) debt	0503172	1 - 3
Information about changes in balance currency balances	0503173	2 - 7
Information about shortages and thefts of funds and material assets	0503176	2 - 5
Information on the use of information and communication technologies	0503177	2 - 4
Information about cash balances in the accounts of the recipient of budget funds	0503178	2 - 6
Information on cash execution of estimates of income and expenses for income-generating activities	0503182	2 - 6

176. The chief administrator, manager of budget funds, chief administrator of sources of financing the budget deficit, chief administrator of budget revenues draws up a consolidated Explanatory Note (f. 0503160) in the amount of tables and annexes defined for quarterly and annual budget reporting, based on the data of the consolidated Explanatory Notes ( f. 0503160) and Explanatory Notes (f. 0503160), submitted by managers, recipients of budget funds, administrators of sources of financing the budget deficit, administrators of budget revenues.

At the same time, the preparation of summary Tables No. 1 - 7, summary (consolidated) annexes to the Explanatory Note (f. 0503160) in terms of columns not highlighted in the application forms with a bold line, as well as summary information reflected in the Explanatory Note (f. 0503160), is carried out by analyzing, summarizing and generating indicators that had a significant impact and characterize the results of the activities of the subject of budget reporting for the reporting period, based on data provided by managers, recipients of budget funds, administrators of sources of financing the budget deficit, administrators of budget revenues.

177. The financial authority draws up a consolidated Explanatory Note (f. 0503160) to the consolidated reporting on budget execution based on data from the consolidated Explanatory Notes (f. 0503160) of the main managers of budget funds, the main administrators of sources of financing the budget deficit, the main administrators of budget revenues.

At the same time, compilation of summary Tables No. 1 - 7, summary (consolidated) annexes to the consolidated Explanatory Note (f. 0503160) in terms of columns not highlighted in the application forms with a bold line, as well as summary information reflected in the consolidated Explanatory Note (f. 0503160 ), is carried out by analyzing, summarizing and generating indicators that had a significant impact and characterize the results of the activities of the subject of budget reporting for the reporting period, based on data provided by the main managers of budget funds, the main administrators of the sources of financing the budget deficit, the main administrators of budget revenues.

Compilation of summary (consolidated) applications is carried out in accordance with the provisions of paragraph 175 of these Instructions.