The interim balance sheet is a balance sheet of a liquidated credit institution, drawn up after the expiration of the term for filing claims of creditors, which is established by the liquidation commission in accordance with all the necessary requirements under the Civil Code of the Russian Federation. In addition, such a balance sheet contains information about the property of a liquidated credit institution, a special list of claims filed by creditors, as well as the results of their work on this enterprise.
Instructions
Step 1
The interim balance sheet is drawn up by the necessary rules of accounting and reporting. It characterizes the financial and property position of a legal entity (all assets and liabilities) as of the date when the creditors' claims expire.
Step 2
According to the Accounting Law, upon liquidation of a company, in order to ensure the accuracy of all accounting and reporting data, the liquidation commission must conduct an inventory of the liabilities and property of the legal entity. In this case, all data are checked and documented, then their condition and assessment is made.
Step 3
In addition, reliable data from the last balance sheet, which was drawn up on the eve of the approval of the decision to liquidate the company, are used to compile the interim balance sheet.
Step 4
A complete list of the property of the liquidated enterprise, as well as a list of all creditors and their claims, which were taken into account in the amount recognized by the liquidation commission itself, must be attached to the interim balance sheet.
Step 5
All creditors' claims are taken into account only in the amount that was recognized by the liquidation commission, on the basis of documentation confirming the existence of the firm's obligations and their size. These documents are the contract that was concluded by this enterprise, the decision of the judicial authorities and other documents (securities, bills of exchange, payment orders).
Step 6
In the event that the liquidation commission did not agree with the amount of the creditors' claim, then the amount of the claim that was accepted by the liquidation commission will be reflected in the interim balance sheet.
Step 7
The liabilities of the company in liquidation, for which no claims were filed within a specified period, are also reflected in the corresponding accounts of the interim balance sheet.
