Line 3320 of the statement of changes in capital. Directory: Procedure for filling out the Statement of Changes in Capital. Features of information disclosure

How do small businesses complete this form? It is clear that they are necessary for large businesses. \"Kids\" will have little to fill out on these forms. But still we have to fill out the forms and submit them along with the annual balance sheet.

The statement of changes in equity must be presented as part of the financial statements within 90 days after the end of 2012, that is, at the same time as the balance sheet.

Equity capital refers to the company's financial resources, which are formed by:

– at the expense of participants (founders, shareholders);

– due to financial results from the organization’s own activities.

The statement of changes in capital must contain the following figures:

1. The amount of capital at the beginning of the reporting period.

2. Increase in capital - everything, including:

– through additional issue of shares;

– due to the revaluation of property;

– due to the increase in property;

– due to the reorganization of a legal entity (merger, accession);

– at the expense of income that, in accordance with the rules of accounting and reporting, are directly attributed to the increase in capital.

3. Reduction of capital – total, including:

– by reducing the par value of shares;

– by reducing the number of shares;

– due to the reorganization of a legal entity (division, spin-off);

– due to expenses that, in accordance with the rules of accounting and reporting, are directly included in the reduction of capital.

4. The amount of capital at the end of the reporting period.

In accordance with clause 3 of Order No. 66n, organizations on one's own determine the detail of indicators for report items.

Note! When completing the statement of changes in equity, you must remember that deductible or negative indicators are shown in the report in parentheses(Order of the Ministry of Finance No. 66n).

Amounts in the statement of changes in equity are shown in thousands of rubles (or millions of rubles).

The indicators of the statement of changes in capital contain information not only for the reporting period, but also for the two previous years. The report for 2012, for example, will also contain information for 2011 and the amount of capital as of December 31, 2010, with an explanation in the corresponding columns of the report.

Let's try to compile a report on changes in capital using the new form for Kaleidoscope LLC for 2012 with comments and explanations.

To begin with, I would like to say that information about an increase or decrease in capital is repeated in this form actually twice - for the previous year (in our example, 2011) and for the current year (in our example, 2012). Therefore, we suggest first considering the indicators due to which the company’s capital may increase or decrease. And then we’ll move on to considering each section separately. Be strong! There will be a lot of terms. But we are not required to fill out all lines. And it pleases!

Special report terms

From the section \"Increasing capital\"

Net profit(lines 3311, 3211 ) – indicates the amount of net profit of the reporting year, increasing the amount of retained earnings of the organization.

Note! The amount of net profit reflected on the line 3311 And 3211 should be equal the amount of net profit reflected in the line 2400 \"Net profit (loss)\" report on incidents and losses. The indicator for line 3311 must correspond to the amount of net profit contained in the accounting registers for the credit of the account:

– 84 \"Retained earnings (uncovered loss)\" based on the results of the reporting year;

– 99 \"Profits and losses\" based on the results of the 1st quarter, 6 and 9 months.

Revaluation of property(lines 3312, 3212 ) – indicates the amount of additional valuation of fixed assets and intangible assets.

Income directly attributable to capital increase(lines 3313 , 3213 ) – indicates the amount of income not included in the financial result of the reporting period.

Such income may be, for example, the difference arising from the conversion of the value of the assets and liabilities of the organization, expressed in foreign currency, used to conduct activities outside the Russian Federation, into rubles.

This difference is reflected in the accounting of the reporting period for which the organization’s financial statements are prepared and is subject to crediting to the organization’s additional capital to account 83 “Additional capital” (clause 19 of PBU 3/2006 “Accounting for assets and liabilities, the value of which is expressed in foreign currency\").

Additional issue of shares(lines 3314 , 3214 ) – indicates the amount of increase in equity capital resulting from:

– additional issue of shares;

– additional contributions to the authorized capital.

Increase in par value of shares(lines 3315 , 3215 ) – indicates the amount of increase in equity capital that arose due to an increase in the nominal value of shares (shares).

(lines 3316 , 3216 ) – indicates the amount of increase in capital that arose during the reorganization of the company in the form of merger/spin-off.

From the section \"Reduction of capital\"

Net profit(lines 3321 , 3221 ) – indicates the amount of the loss of the reporting year, which reduces the amount of the organization’s retained earnings.

Note! The amount of loss reflected on the line 3311 , 3221 statement of changes in capital, should be equal the amount of loss reflected in the line 2400 \"Net profit (loss)\" income statement.

Row exponent 3311 must correspond to the amount of loss contained in the accounting registers in the debit of the account:

– 84 \"Retained earnings (uncovered loss)\" based on the results of the reporting year.

– 99 \"Profits and losses\" based on the results of the 1st quarter, 6 and 9 months.

Revaluation of property(lines 3322 , 3222 ) – indicates the amount of depreciation of fixed assets and intangible assets.

Expenses directly attributable to reduction of capital(lines 3323 , 3223 ) – indicates the amount of expenses not included in the financial result of the reporting period.

Such an expense may be, for example, a positive difference resulting from the conversion of the value of the organization’s assets and liabilities expressed in foreign currency, used to conduct activities outside the Russian Federation, into rubles, if it is included in other income in connection with the termination of the company’s activities outside the Russian Federation .

This difference reduces the organization’s additional capital in account 83 “Additional capital” (clause 19 of PBU 3/2006).

Decrease in par value of shares(lines 3324 , 3224 ) – indicates the amount of decrease in equity capital resulting from a decrease in the nominal value of shares (shares).

Reducing the number of shares(lines 3325 , 3225 ) – indicates the amount of decrease in equity capital resulting from a decrease in the number of shares (redemption of shares).

Reorganization of a legal entity(lines 3326 , 3226 ) – indicates the amount of capital reduction that arose during the reorganization of the company in the form of merger/spin-off.

Dividends(lines 3327 , 3227 ) – indicates the amount of capital reduction associated with the distribution of net profit in favor of shareholders (participants, founders).

Change in additional capital(lines 3330 , 3230 ) – indicates the amount of changes in additional capital that do not affect the change in the amount of capital as a whole and are reflected in the form of positive and negative values ​​in different columns of this line.

Note! Row indicator 3330 And 3230 does not apply

Change in reserve capital(line 3340 ) – indicates the amount of changes in reserve capital that do not affect the change in the amount of capital as a whole and are reflected in the form of positive and negative values ​​in different columns of this line.

For example, when forming reserve funds from the net profit of the enterprise, the reserve amounts are reflected:

– as a positive value in the “Reserve capital” column.

– in parentheses (with a minus sign) in the column \"Retained earnings (uncovered loss)\".

Note! Row exponent 3340 does not apply to the indicators for the lines \"Increase in capital\" (line 3310) and \"Decrease in capital\" (line 3320).

In principle, we have described what this numerous number of lines means, and we think that a small business is unlikely to need this knowledge except for filling out a report once a year. And it is unlikely that small businesses will bother with the formation of reserve and additional capital, but we could not help but talk about them. In our example, we will show you only lines that will concern the majority of readers of our newspaper. Namely, the size of the authorized capital and the amount of retained earnings. Maybe the amount of dividends paid. That's all. We will not fill out any more lines!

1. Completing section 1 “Movement”capital"

This section reflects information about the amount of capital, its movement, increase or decrease. Data is provided for the current period and the previous year. We first report column balances for the year prior to the previous year. When filling out the report for 2012, we first enter the balances as of December 31, 2010 (line 3100 - cell labeled \"A\"). Moreover, we can take all the data from the balance sheet for 2010. Namely (see the names of the columns of the form): the amount of authorized capital, own shares purchased from shareholders, additional capital, reserve capital, retained earnings (uncovered loss). All this adds up to the “Total” column.

This value is, in principle, equal to the total value in section 3 of the balance sheet. Therefore, you can easily check this.

So, let's start writing the report. For example, Kaleidoscope LLC has an authorized capital amount, like most organizations, of 10,000 rubles. The amount of retained earnings as of December 31, 2010 (the year preceding the previous one) amounted to 784 thousand rubles. In the “Total” column we put 794 thousand rubles. (see line marked \”A\”)

Next, we are interested in the cases of 2011 (the year preceding the reporting year). In 2011, the amount of capital could increase due to net profit, or decrease due to a loss or payment of dividends (there are, of course, no reasons for reducing or increasing capital - you can see this from the names of the lines, but I repeat once again: for a small business, these three cases , which we are considering will be sufficient).

Let's move on to the section "Increase in capital" for 2011. Let’s say that in 2011 Kaleidoscope LLC earned 65 thousand rubles. It is this number that we put in the “retained earnings” column in line “B”, and since line “B” is actually the final line for the section, then in line “B” we also indicate this is the number.

Due to the fact that legislation has changed, many enterprises were forced to increase their authorized capital through additional contributions from the founders. This, for example, affected private security companies and organizations engaged in the retail trade of alcohol. For the former, in order to provide a certain set of services, it was necessary to increase the authorized capital to 100 thousand rubles, and for the latter (at least in the Ryazan region) - up to 400 thousand rubles. Since this situation is quite common, we will show with an example how to fill out a report in this case. Let's say our Kaleidoscope is engaged in the retail trade of alcohol, and it needs to increase its authorized capital to 400 thousand rubles.

So, the founders of Kaleidoscope LLC decided to increase the authorized capital by 390 thousand rubles in 2011 due to additional contributions from the founders. We will indicate this change in the line labeled “G” (line 3214, and if the change occurred in 2012, then 3314).

Well, accordingly, in the “Total” column we reflect the same amounts in the corresponding columns, and in the “B” line we reflect the sums of the “B” and “G” lines.

Next, move on to the section \"Reduction of capital\". The most common situation is a decrease in capital due to the payment of dividends. Let’s say that in 2011, the founders of Kaleidoscope decided to pay dividends from the net profit of the current year in the amount of 65 thousand rubles. Please note that the decision to pay dividends is only possible if the company’s net assets (and we will calculate them a little lower) are greater than the company’s authorized capital

Accordingly, we will reflect this on line 3227 (cell labeled \”E\”) or 3327, if the decision occurred in 2011. Lines 3220 and 3320 (cell labeled \"D\") are, as it were, totals for the section \"reduction of capital\", so we fill in the cells in these rows by adding the corresponding values ​​in the columns. In our example, there is no need to add anything, but simply put the numbers in brackets (that is, with a minus) in the amount of dividends paid.

Let's move on to the final line - numbers 3200 and 3300. These lines reflect the balance of the organization's capital at the end of the year - reporting or previous. In order to reflect the values ​​​​on these lines, it is necessary to add the amount in the “Increase in capital” section to the balance at the beginning of the year in the corresponding column and subtract the amount from the “Decrease in capital” section. And fill in the “Total” column in the same way. Let us remind you that it must be equal to the total value for section 3 of the balance sheet as of a specific date.

In our example, for the column \"Authorized capital\" we will calculate the value for the line \"F\" as follows: line \"A\" (10) + line \"B\" (390) = line \"F\" (400).

For the column “retained earnings (loss)” there will be a little more computational actions: line “A” (784) + line “B” (65) – line “D” (65) = line “B” F\” (784).

The “Total” column will have the same calculation as the “retained earnings” column: line “A” (794) + line “B” (455) – line “D” ( 65) = string \”F\” (1184).

Absolutely the same calculation will be for 2012 of the year. Since we gave a detailed description above, we will “denote” essentially similar lines with the same literal values. P In this case, we will assume that the line \”F\” = the line \”A\”, but only for calculating the final values.

Let’s say that in 2012, Kaleidoscope LLC operated at a loss of 89 thousand rubles. We are specifically considering exactly this situation, since various options are possible. We show the loss on the line “З” (lines 3321 and 3221 for various years). And then we calculate the total values ​​by sections. The procedure is the same as we described a little earlier.

That's it, filling out this section is complete.

Completing section 2\"Adjustments in connectionwith changes in accounting policiesand error correction"

Section 2 of the statement of changes in capital reflects changes in the organization’s equity capital in previous reporting periods caused by:

– changes in the accounting policies of organizations (for the purpose of comparability of indicators);

– adjustments correcting errors made in previous reporting periods.

The explanations to the financial statements must reflect the reasons that led to adjustments in the amount of equity capital in previous reporting periods. We will not fill out this section, since changes in accounting policies that led to changes in the organization’s capital are unlikely to occur to representatives of small businesses.

Completing section 3 "Clean"assets\"

Section 3 of the statement of changes in capital provides information on the amount of the organization's net assets at the end of the reporting period and for the two previous reporting periods.

Thus, in the report for 2012 it is necessary to reflect data on net assets:

– as of December 31, 2012;

– as of December 31, 2011;

– as of December 31, 2010

In accordance with Order of the Ministry of Finance dated January 20, 2003 No. 10n, FCSM of Russia No. 03-6/pz, for calculating the net assets of joint-stock companies (with the exception of companies engaged in insurance and banking activities), the value of the net assets of a joint-stock company is understood as a value determined by subtracting from the amount of assets of a joint-stock company accepted for calculation the amount of its liabilities accepted for calculation.

The assets accepted for calculation include:

1. Non-current assets reflected in the first section of the balance sheet:

- intangible assets;

– fixed assets;

- Construction in progress;

– profitable investments in material assets;

– long-term financial investments;

- Other noncurrent assets.

2. Current assets reflected in the second section of the balance sheet:

– reserves;

- VAT on purchased assets;

- accounts receivable;

– short-term financial investments;

- cash;

– other current assets, with the exception of the cost in the amount of the actual costs of repurchasing its own shares purchased by the joint-stock company from shareholders for their subsequent resale or cancellation, and the debt of participants (founders) for contributions to the authorized capital.

The liabilities accepted for calculation include:

– long-term liabilities for loans and credits and other long-term liabilities;

– short-term obligations for loans and credits;

- accounts payable;

– debt to participants (founders) for payment of income;

– reserves for future expenses;

– other short-term liabilities.

Due to the fact that for limited liability companies there is no established procedure for determining the size of net assets, in the opinion of the Ministry of Finance, LLCs can also use the provisions of Order No. 10n (for example, Letter of the Ministry of Finance No. 03-03-06/1/39 dated January 26, 2007 G.)

Since almost all the information needed to calculate net assets is in the balance sheet, we suggest that you take this data from the balance sheet for 2012, 2011 and 2010. If you group the data by assets and liabilities, it turns out that in fact you will need to subtract sections 4 and 5 of the balance sheet - short-term and long-term liabilities - from the “Total assets” section of the balance sheet. This will be the amount of net assets.

We draw your attention to the amount of net assets! It can change both positively and negatively, but should not be less than the authorized capital. If the value of net assets is less than the authorized capital, then the company is subject to liquidation, and immediately wait for a letter from the tax office saying that you will have to liquidate. The tax office has already sent such letters to some organizations based on the results of 2010. You can answer them something like this: \"The activities of Kaleidoscope LLC are carried out; during 2012, the amount of accounts payable to suppliers was increased due to the opening of a new line of business and a shortage of funds. The company's management will take all actions to ensure that the size of net assets in the near future is increased to the amount of the authorized capital)\”. It is possible by law to liquidate you if your net assets are less than your authorized capital, but it is unlikely that anyone will do this. It doesn’t matter what you specifically write in the letter, the main thing is to respond to the letter from the tax office and assure the inspectorate that that the company’s management is doing everything to increase the “Net Assets” indicator.

N. Skvortsova

Line 3210 “Increase in capital - total:” reflects information about transactions that led to an increase in the organization’s equity capital. Row sum:

3211 “net profit”

3212 “revaluation of property”

3213 “income attributable directly to the increase of capital”

3214 “additional issue of shares”

3215 “increase in the par value of shares”

3216 “reorganization of a legal entity”

Line 3220 “Decrease in capital - total:” reflects information about transactions that led to a decrease in the organization’s equity capital. Row sum:

3221 "loss"

3222 “revaluation of property”

3223 “expenses related directly to the reduction of capital”

3224 “reduction in the par value of shares”

3225 “reduction in the number of shares”

3226 “reorganization of a legal entity”

3227 "dividends"

According to line 3200 “Capital value as of December 31, 20__” reflected: line 3100 “Capital amount as of December 31, 20__” plus line 3210 “Increase in capital - total:” minus line 3220 “Decrease in capital - total:” plus/minus line 3230 “Change in additional capital” plus/minus line 3240 “Change in reserve capital”.

Line 3311 “net profit” reflects: In the column “Retained profit (uncovered loss)”, the turnover is debited to account 99 “Profits and losses” from the credit of account 84 “Retained profit (uncovered loss)”. In the “Total” column – the sum of the indicators in the above columns.

Line 3320 “Decrease in capital - total:” reflects information about transactions that led to a decrease in the organization’s equity capital. Row sum:

3321 "loss"

3322 “revaluation of property”

3323 “expenses related directly to the reduction of capital”

3324 “reduction in the par value of shares”

3325 “reduction in the number of shares”

3326 “reorganization of a legal entity”

3327 "dividends"

According to line 3300 “Capital value as of December 31, 20__” reflected: line 3200 “Capital amount as of December 31, 20__” plus line 3310 “Increase in capital - total:” minus line 3320 “Decrease in capital - total:” plus/minus line 3330 “Change in additional capital” plus/minus line 3340 “Change in reserve capital”.

Line 3600 “Net assets” reflects the amount determined by subtracting the amount of liabilities accepted for calculation from the amount of assets accepted for calculation.

3.2. Cash flow statement.

Line 4110 “Receipts - total” reflects the amount of cash and cash equivalents received in connection with the current activities of the organization. Row sum:

4111 “from the sale of products, goods, works and services”

4112 “rent payments, license payments, royalties, commissions and other similar payments”

4113 “from resale of financial investments”

4119 “other receipts”

Line 4120 “Payments - total” reflects the amount of payments the organization makes in connection with its current activities. Row sum:

4121 “suppliers (contractors) for raw materials, materials, works, services”

4122 “in connection with the payment of employees”

4123 “interest on debt obligations”

4124 “corporate income tax”

4129 “other payments”

Line 4100 “Balance of cash flows from current operations” reflects the amount of the resulting cash flow from current operations: line 4110 “Receipts - total” minus line 4120 “Payments - total”.

Line 4210 “Receipts - total” reflects the amount of cash and cash equivalents received from investment transactions. Row sum:

4211 “from the sale of non-current assets (except financial investments)”

4212 “from the sale of shares of other organizations (participatory interests)”

4213 “from the return of loans granted, from the sale of debt securities (rights to claim funds against other persons)”

4214 “dividends, interest on debt financial investments and similar income from equity participation in other organizations”

4219 “other receipts”

Line 4220 “Payments - total” reflects the amount of the organization’s payments related to investment operations. Row sum:

4221 “in connection with the acquisition, creation, modernization, reconstruction and preparation for use of non-current assets”

4222 “in connection with the acquisition of shares of other organizations (participatory interests)”

4223 “in connection with the acquisition of debt securities (rights to claim funds against other persons), provision of loans to other persons”

4224 “interest on debt obligations included in the value of the investment asset”

4229 “other receipts”

Line 4200 “Balance of cash flows from investment operations” reflects the amount of the resulting cash flow from investment operations: line 4210 “Receipts - total” minus line 4220 “Payments - total”.

Line 4310 “Receipts - total” reflects the amount of cash and cash equivalents received from financial transactions. Row sum:

4311 “obtaining credits and loans”

4312 “cash deposits of owners (participants)”

4313 “from the issue of shares, increase in participation interests”

4314 “from the issue of bonds, bills and other debt securities, etc.”

4319 “other receipts”

Line 4320 “Payments - total” reflects the amount of payments to the organization made as part of financial transactions. Row sum:

4321 “owners (participants) in connection with the repurchase of shares (participatory interests) of the organization from them or their withdrawal from the membership”

4322 “for the payment of dividends and other payments for the distribution of profits in favor of owners (participants)”

4323 “in connection with the repayment (redemption) of bills and other debt securities, repayment of loans and borrowings”

4329 “other payments”

Line 4300 “Balance of cash flows from financial transactions” reflects the amount of the resulting cash flow from financial transactions: line 4310 “Receipts - total” minus line 4320 “Payments - total”.

Line 4400 “Balance of cash flows for the reporting period” reflects the total amount of increase (decrease) in cash and cash equivalents, which is determined by summing the balance of cash flows from current operations, the balance of cash flows from investment operations and the balance of cash flows from financial transactions: line 4100 “Balance of cash flows from current operations” plus line 4200 “Balance of cash flows from investment operations” plus line 4300 “Balance of cash flows from financial operations”.

Line 4500 “Balance of cash and cash equivalents at the end of the reporting period” provides data on the balance of cash and cash equivalents available to the organization at the end of the reporting year: debit balance on accounts 50, 51, 52, 55, 57 at the end of the reporting year plus the debit balance on accounts 58 and 76 (in terms of accounting for cash equivalents) at the end of the reporting year.

Accounting documents include financial statements, statements of changes in equity, statements of cash flows, and other appendices.

The statement of changes in capital contains title page and further three parts. The document contains data on the last three years of the organization’s activity. Money is calculated only in rubles (thousands or millions). Information about losses is presented in brackets. Empty lines should be marked with dashes.

The company's accounting document states following:

  • profit from the issue of shares and bonds;
  • addition or decrease of funds due to revaluation of the company’s property;
  • operations carried out with capital;
  • inflow or outflow of funds after the reorganization of the company.

There are three parts to the statement of changes in equity. The three parts have their own names:

  1. "Capital Movements".
  2. “Adjustments to change accounting policies, correct errors.”
  3. "Net assets".

This shows everything that happened to your net worth.

A report is built from this data. According to the all-Russian classifier of management documentation, the form is assigned a code 0710003 .

Analysis

For organization analysis of its financial activities is important. It determines the condition of the organization, its viability or risk of bankruptcy. Thanks to the analysis, it is possible to draw up forecasts and financial policies of the enterprise.

To determine the conditions of the organization, you need to carry out extensive balance data calculation:

  • expenses;
  • profit.

From these indicators the indications of financial processes depend. If profits exceed costs, then you can plan to increase the capital of the enterprise, and if costs exceed profits, then the opposite should be done.

Discussed in more detail:

  • capital and reserves;
  • growth sustainability factor;
  • distribution of net profit as dividends;
  • net asset value.

There is a comparison with the previous year: calculation of equity capital and its fluctuations. Yet, despite the importance of the analysis, it does not provide complete information about the organization, being a supplement to the main reporting.

Instructions for filling

Based on the results of the year, a report on changes in capital is completed in Form No. 3. The first thing you need to do is fill out the title section. Here you need to enter basic information about the organization:

  • the year for which the results are summed up;
  • Date of preparation;
  • information about the legal entity: name, TIN;
  • OKPO;
  • type of enterprise, OKVED code;
  • OKOPF code;
  • OKFS code.

Before filling all changes are detected current year capital:

  • repurchased shares;
  • retained earnings;
  • undistributed losses;
  • change in share price.

To the first part "Movement of capital" includes several indicators:

  • statutory funds;
  • securities purchased from shareholders;
  • auxiliary capital;
  • idle capital;
  • undivided profit (uncovered loss).

In line "Authorized capital" shows all information about changes in capital for the current and previous year. An increase in the authorized capital can be observed in the credit turnover of account 80, and a decrease in the debit turnover.

The documents indicate a fixed amount of authorized capital. If there are changes in the constituent documents, then there will also be changes in the authorized capital.

Is there some more a few reasons, due to which the value of this capital changes:

  • creation of additional shares;
  • increase in the designated share price;
  • reduction in the designated share price;
  • decrease in net assets at the end of subsequent and previous years;
  • increasing or decreasing the authorized capital by decision of the company's participants;
  • additional contribution of a newly-minted participant;
  • participant departure.

All changes are made to the report.

Documents for download (free)

  • Statement of changes in equity

Line "Extra capital" indicates balances and turnover (account 83). Debit turnover reflects a decrease in additional capital, and credit turnover reflects an increase.

Reasons for increasing and decreasing speed:

  • revaluation results;
  • results of transactions with shares;
  • depreciation deductions;
  • funds used to increase the authorized capital;
  • funds transferred to the founders of the organization.

The totals for the two previous years are indicated.

In the final line, enter the summarized data obtained by subtracting the amounts in brackets and adding the amounts without brackets.

Line "Reserve capital" includes a reserve fund and the same funds. They are created in order to distribute the profits received.

Line "Retained earnings" shows all the factors that influenced retained earnings. Here's what we mean:

  • net profit and loss;
  • reorganization;
  • shareholders' profits;
  • income and expense.

"Result"- the line is filled in after entering the data in the first part. In the final line, enter the summarized data obtained by subtracting the amounts in brackets and adding the amounts without brackets.

Each line has its own data.

IN line 3100 you need to enter indicators for 1 year (the report is for the three previous years). Next year - line 3200.

Now you need to provide data about the current reporting year. Increases and decreases in funds are determined on separate lines.

Line 3210 shows an increase in funds in all areas (authorized capital, own shares, reserve and additional capital, other funds). If the company did not receive a net profit, the capital indicators did not change, then the lines remain blank.

Lines 3311-3316 are a clarification of the amounts specified in line 3210. Fields marked with an “x” cannot be filled in.

All reductions in the current year amounts are entered into line 3320, placed in brackets.

Lines 3321-3327 clarify data on amounts lines 3320.

The amount of each capital is individually displayed in line 3300.

The second part (correction of information) shows all changes in the period for which the report is being maintained. Here errors are corrected, or data on changes in the accounting policy of the enterprise are entered.

The initial capital amount is contributed to line 3400(before changes are made).

Changed amounts and the reason for this fits into lines 3410-3420. Line 3500 displays the capital amount after corrections.

All actions performed in this part require explanation.

The third part (net assets) displays net asset indicators at the end of the year (December 31), the data is presented in table form.

Who delivers and when?

Organizations of medium and large businesses must submit this report. This is not required from small enterprises, budgetary, insurance and creditor organizations.

The report must be submitted annually. It is made up 31th of December chief accountants or professional department staff. Local territorial authorities accept the report no later than 90 days after the start of the new year. According to Order of the Ministry of Finance of Russia No. 66n, the document can be transferred three ways:

  • personally;
  • by mail (with notification and inventory);
  • via the Internet.

The day of actual sending is the date of presentation of the document. If the document is sent on weekends, then the date of its presentation is the day following the non-working day.

If the tax authority finds an error in the report, then it is considered void. Organizations that have not submitted a report or violated the deadline for submitting a document are subject to penalties for each form. It is impossible to cancel fines with the help of the court, since the tax authority has the right to impose fines.

Structure of changes

Funds that have changed the capital status are shown in the annual report in three parts.

Ministry of Finance of the Russian Federation may change some requirements for organizations to have a clear understanding of their activities. The official sample shows how and what needs to be filled out.

The document is provided in table form. The first part explains the capital structure of the organization, the second part shows all changes in capital, and the third reveals the amount of net capital at the beginning and end of the year.

The Ministry of Finance obliges to indicate complete information on all parts, expressing everything in monetary terms. If errors are found, you need to create an additional report that will display the correct information.

Order No. AC-7-6/710@ (decreed by the Federal Tax Service of Russia) states that a simplified electronic reporting format has been adopted.

If an organization makes any changes in the format of a simplified form for changes in capital, the tax service refuses to accept such a document.

Despite this, according to Order No. 66, paragraph 6 states that enterprises that can use simplified reporting methods (this also includes simplified financial reporting) can submit general report.

Order No. AC-6-7/711@ reflects the generally established type of presentation of financial statements electronic.

Based on this order, organizations can independently determine what additional information to include in the report (the indicators to be entered are not mandatory to fill out); all required information must be indicated in a simplified form.

An explanation of the balance sheet and statement of changes in equity is presented in this video.

The statement of changes in capital is a form of financial reporting of an enterprise approved by Order of the Ministry of Finance of the Russian Federation “On Forms of Accounting Reports of Organizations” dated July 2, 2010 No. 66n. The content of the statement of changes in capital is intended to reflect changes relating to the equity capital of enterprises, including the reflection of profit or loss, revaluation of existing property, changes in the authorized capital, issue of securities, etc.

Data in the statement of changes in capital (Form 3) is entered in the context of three characteristics:

  • type of capital (authorized, reserve, additional, own shares, retained earnings/uncovered loss);
  • type of capital change (increase or decrease);
  • by year (usually compiled for three reporting years).

The main goal of filling out a report on changes in capital is to show exactly how and by what types the capital of the enterprise has changed for a certain year.

The indicators of the statement of changes in capital reflect the movement of capital in the reporting period, and therefore, based on such data, it is possible to analyze how the company’s capital has changed in general, and by specific type in particular. Analysis of the statement of changes in capital allows you to understand exactly how capital is distributed by type, changes over time, and what factors influence its increase/decrease.

Report on changes in capital: who must submit it and when?

Who submits the report on changes in capital is indicated in the order of the Ministry of Finance of the Russian Federation dated July 2, 2010 No. 66n. According to this legislative and regulatory act, Form No. 3 must be submitted by large and medium-sized organizations created through the formation of authorized capital, which issued shares that do not use a simplified version of accounting.

Small enterprises have the right not to generate or submit this type of reporting to government agencies, since it is not included in the list of submitted reporting forms.

The document must be submitted to the tax service and statistical authorities no later than 3 calendar months after the end of the reporting period, that is, the calendar year.

Filling out a report on changes in capital for 2017: rules, features

The procedure for filling out a report on changes in capital 2017 involves entering information into several sections of the document, namely:

  • basic information about the company. Such information includes the name of the enterprise, tax identification number, type of economic activity, type of organizational and legal form, as well as the unit of measurement (thousand or million rubles);
  • movement of capital. This section is the most voluminous, since it contains all the basic information about the company’s capital, its changes over the period and by type;
  • adjustments. If it is necessary to make any adjustments for the previous period when accounting errors are identified or accounting policies are changed, this section is used. In this case, the values ​​​​should be indicated both before and after changes are made;
  • net assets. Net assets refers to the difference between an organization's assets and liabilities. Its value is determined using the Order of the Ministry of Finance of the Russian Federation “On approval of the Procedure for determining the value of net assets” dated August 28, 2014 No. 84n.

Statement of changes in capital (filling example)

In order to fill out the document, you can download the Word form “Report on Changes in Capital” and fill it out manually, or generate it and download it from a specialized accounting program, having previously checked it for correctness.

When learning about how to fill out a statement of changes in equity, you should understand what the specific lines include:

Section I "Movement of capital"

  1. According to the previous reporting year
  • line 3100 – the amount of capital balance by type as of January 1 of the previous year;
  • line 3210 – increase in capital for specific types of gain (pages 3211-3216 revaluation of property, additional issue of shares, net profit, reorganization of the enterprise, increase in the par value of securities);
  • line 3220 – reduction of capital by specific types of reduction (pages 3221-3227 revaluation of property, reduction in the volume of securities and reduction in their nominal value, reorganization of the enterprise, payment of dividends);
  • line 3230 – changes in additional capital;
  • line 3240 – changes in reserve capital;
  1. By reporting year
  • line 3200 – the amount of capital balance by type as of December 31 of the previous year;
  • line 3310 – increase in capital for specific types of increase (pages 3311-3316 revaluation of property, additional issue of shares, net profit, reorganization of the enterprise, increase in the par value of securities);
  • line 3320 – reduction of capital by specific types of reduction (pages 3321-3327 revaluation of property, reduction in the volume of securities and reduction in their par value, reorganization of the enterprise, payment of dividends);
  • line 3330 – changes in additional capital;
  • line 3340 – changes in reserve capital;
  • line 3300 – the amount of capital balance by type as of December 31 of the reporting year.

Section II Adjustments

This section reflects adjustment information, namely:

  • line 3400 of the statement of changes in capital - to reflect the value obtained without taking into account adjustments;
  • line 3401 – including for retained earnings;
  • line 3402 – including for other types of capital;
  • lines 3410, 3411, 3412 – adjustments related to changes in accounting policies;
  • lines 3420, 3421, 3422 – adjustments related to correcting found errors;
  • line 3500 – to reflect the value obtained after adjustments;
  • line 3501 – including for retained earnings;
  • line 3502 – including for other types of capital.

Section II of the statement of changes in equity contains information as of the end of the preceding prior year, changes in the prior year, and as of the end of the prior year.

Section III Net Assets

In this section, line 3600 of the statement of changes in capital contains specific information on this indicator, divided at the end of three reporting periods - the current and two previous ones. To reflect net assets in the statement of changes in capital under Section III, it is necessary to subtract the amount of all its liabilities from the value of all assets of the enterprise.

Example of filling out a report on changes in capital 2017

To better understand how to fill out the statement of changes in equity (Form 3), let's look at a specific example. We will need information to complete the statement of changes in equity form for the reporting and previous periods.

PJSC Rassvet began its activities in 2016. Initial data (RUB):

Indicators

Authorized capital

Net profit

Aimed at increasing reserve capital

An additional issue of shares was carried out, increasing the authorized capital

Additional capital was created by issuing shares and selling them in excess of their nominal value

retained earnings

Error in calculating retained earnings (overstatement) for 2016, discovered in 2017.

Net assets

According to Art. 13 clause 1 of Federal Law No. 129, which regulates accounting, all organizations must prepare reports based on analytical and synthetic accounting information. Order of the Ministry of Finance No. 66n established new rules that are mandatory for execution. Next, we will consider how to fill out a statement of changes in capital.

General information

Before telling you how to fill out a statement of changes in capital, you should clarify a number of important points provided for by law. In particular, you need to pay attention to the fact that, according to Art. 4 clause 3 of the above Federal Law No. 129, enterprises that have switched to the simplified tax system are exempt from the obligation to maintain accounting. At the same time, companies under the simplified system must account for intangible assets and fixed assets in accordance with regulatory requirements. The statement of changes in capital (an example of completion will be presented below) must be submitted within 90 days.

Features of information disclosure

2. Increasing the volume of funds, including through:

  • property revaluation;
  • reorganization of a legal entity (accession, merger);
  • increase in property;
  • profit, which, according to accounting and reporting rules, is directly attributable to the increase in assets.

3. Reduction of funds, including when:

  • reorganization of a legal entity (separation, division);
  • reducing the number of shares;
  • expenses that are directly related to this item;
  • reduction in the par value of shares.

4. The amount of capital at the end of the reporting period.

Detailing

Speaking about how to fill out a report on changes in capital, it should be noted that enterprises independently determine the specification of item indicators. At the same time, PBU 4/99 (clause 11) stipulates that the values ​​of individual assets, income, liabilities, expenses and results of business operations must be presented separately if they are recognized as significant and if without their publication interested users will not be able to make an assessment the financial status of the company or the results of its activities. They can also be presented in the balance sheet or statement of losses and profits in a total amount with comments, if each of the above indicators separately is not significant for the analysis of the profitability of the enterprise by interested parties.

Format

Since it is necessary to fill out a report on changes in capital in accordance with current regulations, according to Art. 13 clause 6 of Federal Law No. 129, the preparation, as well as subsequent storage and provision of documentation is carried out on paper. If appropriate technical means are available, with the consent of interested parties, processing, compilation and transmission of information can be carried out electronically. It should be noted that the electronic form is approved by the Order of the Federal Tax Service. It was drawn up in accordance with forms certified by Order of the Ministry of Finance No. 66n. By regulations that explain how to fill out a statement of changes in capital, Form 3 is recognized as the only one acceptable for entering the necessary information. The form must be drawn up clearly, without corrections or blots.

Features of entering information

There are some nuances that employees who fill out the statement of changes in capital need to know. The sample provides for entering information not only for the current period, but also for the 2 previous ones. Thus, the documentation for 2011 will also contain data for 2010 and the amount of assets as of December 31. 2009. When drawing up a report, you should remember that negative or subtracted indicators are reflected in parentheses. Amounts of assets are entered in thousands (or millions) of rubles.

How to fill out a statement of changes in equity: example

The preparation of documentation on the assets of the enterprise will be carried out on the basis of the above Federal Law No. 129, Order of the Ministry of Finance No. 66n, as well as PBU 4/99, 6/01, 14/07, etc. To most clearly explain how to fill out a statement of changes in capital, a sample The filling is divided into three sections. The document will reflect the movement of funds and adjustments due to changes in accounting policies and elimination of errors. It is mandatory to enter information on net assets for the previous two and at the end of the current period when filling out the statement of changes in capital. The sample filling, which will be presented below, was compiled for 2011 for an LLC.

Transferring funds

This section begins filling out the statement of changes in equity. The filling sample contains information for the current and previous periods. This section reflects data on the movement, increase, decrease of assets and their volume. When entering information, you must follow the rules that explain how to complete the statement of changes in equity. An example of filling out last year's documentation will be very useful for young professionals. Particular attention should be paid to the process of transferring data from last year's documentation. Some difficulties may arise for employees filling out a statement of changes in the capital of a newly created organization. However, in practice, as a rule, everything turns out to be not so problematic.

OS revaluation

For those who want to know how to fill out a statement of changes in equity, the sample discussed in the article can serve as a visual aid. When compiling the first section on the movement of funds, the indicators of the previous year are transferred to the current documentation, based on comparability. This takes into account changes in the procedure for entering the results of the revaluation of intangible assets and fixed assets in the company’s financial statements.

According to the current edition of PBU 6/01 according to clause 15, a commercial company has the opportunity no more than once a year (at the end of the cycle) to revaluate groups of similar fixed assets at replacement (current) cost. The results of the procedures performed are subject to separate reflection in the documentation. According to the previous edition of the specified PBU, the instructions of which contained the rules in accordance with which in 2010 the report on changes in capital was completed (instructions for filling out), a commercial enterprise could not more than once a year (at the beginning of the period) re-evaluate categories of homogeneous OS at replacement (current) cost. The results of these procedures are also reflected separately in the documentation. The results of the revaluation are not included in the reporting for the previous reporting cycle and are accepted when compiling balance sheet information at the beginning of the period.

Revaluation of intangible assets

According to the current edition of PBU 14/07 (clause 17), a commercial enterprise has the opportunity, no more than once a year (at the end of the cycle), to carry out procedures for the revaluation of intangible assets in accordance with the current market value. It, in turn, is determined solely based on information about the active turnover of these intangible assets. According to the previous edition of the above PBU 14, in accordance with which the report on changes in capital was completed, the instruction gave commercial enterprises the right to revaluate intangible assets no more than once a year (at the beginning of the period).

When reflecting the results of the revaluation performed in previous periods, the report for 2011 shows the amounts of depreciation (revaluation) of intangible assets and fixed assets based on the results of 2009-10, indicated at the beginning of 2010-11. accordingly, move from the beginning of the period (2010-11) to the end of the past (2009-10). Through this transfer, comparability of indicators will be ensured.

Essential elements

The report should reflect the following indicators:

  • Line 3310 = page 3314 + 3315 + 3316.
  • Own shares purchased from shareholders. Line 3310 = page 3314 + 3315 + 3316.
  • Additional capital. Line 3310 = 3312 + 3313 + 3314 +.3315 + 3316.
  • Uncovered loss (retained earnings). Line 3310 = 3311 + 3312 + 3313 + 3315 + 3316.
  • Reserve capital. Line 3310 = line 3316.
  • Total. Page 3310 = 3311 + 3312 + 3313 + 3314 + 3315 + 3316.

Including lines 3311, 3312, 3313, 3314, 3315, 3316. Net profit on line 3311 is reflected as the amount for the reporting year, increasing the amount of the enterprise's retained earnings. It should, however, be taken into account that the amount indicated in line 3311 must be equal to that given on page 2400 of the documentation on losses and profits. The net profit indicator must correspond to the amount contained in the accounting registers for the credit of accounts:

84 “Uncovered loss (retained income)” at the end of the year.

99 "Losses and profits" based on the results of the 1st quarter, 6 and 9 months.

Revaluation of property

Page 3312 contains the amount for the additional valuation of intangible assets and fixed assets. It is included in the additional capital of the enterprise:

  • in full, if the objects were not marked down in previous cycles;
  • in the amount of excess of the revaluation amount over the markdown indicator, if the first is greater than the second.

One important point needs to be noted. The amount of revaluation of intangible assets and fixed assets in the amount of their devaluation performed in previous reporting periods and included in the financial result as other expenses is included in the total as other profit. In the accounting registers it is reflected in the credit of the “Additional capital” account (83). When revalued intangible assets and fixed assets are disposed of, amounts for their revaluation are transferred from the account. 83 to the account of the uncovered loss (retained earnings) of the company.

Income from increasing assets

Line 3313 reflects the amount of profit that is not included in the financial result of the current period. Such income, for example, may be the difference that arises when converting the value of the company’s assets, represented in foreign currency, and liabilities, used in conducting activities outside Russia, into rubles. This profit is reflected in accounting during the reporting period and is credited to additional capital.

additional information

Line 3314 indicates the amount of the increase in the capital of the enterprise that arose due to:

  • issue of additional shares (shares);
  • contributions to authorized assets.

Line 3315 contains the amount of increase in equity that arose due to an increase in the nominal value of shares (shares). Page 3316 (reorganization of a legal entity) indicates the amount of the increase in capital that arose as a result of the spin-off/merger.

Reduction of assets

Line 3320 displays the total values ​​in the following columns:

  • Authorized capital - line 3320 = 3324 + 3325 + 3326.
  • Shares that were purchased from shareholders - line 3320 = 3324 + 3325 + 3326.
  • Additional asset - line 3320 = 3322 + 3323 + 3324 + 3325.
  • Reserve funds - line 3320 = line 3326.
  • Uncovered loss (retained income) - line 3320 = line 3321 + 3322 + 3323 + 3324 + 3325+ 3326 + 3327.
  • Total - page 3320 = 3321 + 3322 + 3323 + 3324 + 3325 + 3326 + 3327.
  • Including lines 3321-3327.

Net profit on line 3321 is reflected as the amount of loss for the reporting period, which reduces the amount of retained income of the enterprise. The revaluation of property on line 3322 corresponds to the amount of depreciation of intangible assets and fixed assets. It is attributed to the company’s additional capital in an amount not exceeding the amount of the additional valuation, if it was previously made. The amount of writedown of intangible assets and fixed assets, which is greater than the specified revaluation indicator performed in previous periods and attributed to the increase in additional assets, is indicated in the financial result as other income. In the accounting registers, this value is reflected in the debit of the account. 83.

Expenses to reduce assets

Line 3323 reflects the amount of costs that are not included in the financial results of the reporting period. Such an expense may be a positive difference that arises when recalculating the value of assets denominated in foreign money and liabilities used in carrying out activities abroad into rubles if it relates to other income due to the termination of the operation of an enterprise outside Russia. This value reduces additional assets in the account. 83.

Other information

In line 3324, enter the amount to reduce equity capital. It arises as a result of a decrease in shares (shares). The decrease in the number of securities is reflected on line 3325. In line 3326 the amount that appeared during the reorganization of the enterprise in the form of separation/merger is entered. Line 3327 indicates the amount associated with the distribution of net income in favor of shareholders (founders, participants).

Additional asset adjustments

Line 3330 reflects an amount that does not affect the change in the amount of capital as a whole. It is indicated as a negative and positive value in different columns of this row. When, upon disposal of revalued intangible assets and fixed assets, the amounts for their revaluation are transferred from the additional assets of the enterprise to the account for recording undistributed income (uncovered loss), then it is reflected in the report:

  • in parentheses (as a negative value) in the “Additional capital” column;
  • a positive indicator in the “Uncovered loss (retained income)” column.

Please note that the figure for line 3330 does not apply to the amounts for lines 3310 and 3320.

Section 2

This part of the report reflects changes in the enterprise’s own assets for previous periods, which are caused by:

  • adjustments that correct errors made in previous cycles;
  • changes in the accounting policy of the enterprise (to ensure comparability of indicators).

In the explanatory notes, the responsible employee should provide the reasons that led to the indicated adjustments to the amount of equity capital in previous periods.

Net assets (section 3)

This part of the report contains information about the amounts at the end of the period and for the two previous cycles. Thus, the documentation for 2011 should reflect information on net assets as of December 31, 2009, 2010 and 2011. According to Order of the Ministry of Finance No. 10n, FCSM No. 03-6/pz, in order to carry out calculations of the net asset of a joint-stock company, except for companies that perform banking and insurance operations, the value of the asset should be understood as the value that is determined by subtracting from the size of the assets of the joint-stock company accepted for calculation , the amount of their liabilities. The composition of funds for settlements includes:

1. Non-current assets. They are reflected in the first section of the balance sheet:


2. Current assets included in the second section of the balance sheet:

  • Inventories.
  • Accounts receivable.
  • VAT on values ​​received.
  • Short-term financial investments.
  • Money.
  • Other working capital, except for the cost of the actual costs of repurchasing their own shares from shareholders for their subsequent sale or cancellation, as well as the debt of the founders (participants) for contributions to the authorized capital.

Liabilities that are accepted for calculation include:

  • Liabilities for loans, loans and other long-term nature.
  • Debt to the founders (participants) for payment of income.
  • Liabilities for short-term loans and credits.
  • Reserves for upcoming expenses.
  • Accounts payable.
  • Other
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