Form No. 5 is a section of the annual financial statements "Appendix to the Balance Sheet", which reflects the presence and movement of assets, expenses and liabilities. It is not necessary to fill it out for small businesses and public organizations that are not engaged in entrepreneurial activities. Other firms are required to provide this form.
Instructions
Step 1
When filling out the "Appendix to the balance sheet", you need to know some features. Section "Intangible assets" is transcript to the corresponding article of Form No. 1 "Balance Sheet". It reflects the initial value of the property and the amount of accrued depreciation at the beginning and end of the reporting period. In addition, this form reflects the movement of intangible assets during the year or quarter.
Step 2
The section "Fixed assets" contains information about the fixed assets of the organization and is a transcript to line 120. There are two tables in this section. The first reflects the availability of funds at the beginning and end of the year by type. The second contains the amount of accrued depreciation, the initial value of the property leased and for conservation, the value of the leased objects, as well as used but not registered fixed assets.
Step 3
The section "Profitable investments in material assets" includes a decoding of the corresponding article and consists of two tables. The first of them indicates the initial cost of profitable investments, their movement and breakdown by type of property, the second - the amount of accrued depreciation.
Step 4
The section "Expenditure on R&D and technological work" contains a breakdown of the existing costs and data on unfinished and unsuccessful work.
Step 5
Completion of the section "Financial investments" involves a breakdown of financial investments, reflected in lines 140 and 250 of the balance sheet. It contains data on short-term and long-term investments. In addition, they are stated at their current market value and assessed value less allowances for impairment losses.
Step 6
The Accounts Receivable and Payable section includes two tables. The first of them takes into account receivables (lines 230 and 240 of the balance sheet), the second - accounts payable (line 260) and debt on loans and borrowings (lines 510 and 610 of the balance sheet).
Step 7
"Expenses for ordinary activities" include costs associated with the transfer of products, works, services, marriage costs, amounts reimbursed by the guilty parties, costs associated with the write-off of assets.
Step 8
The section "Security" includes information about property pledged and taken on bail. "State aid" includes information in the context of sources of funds and earmarked purposes.
