Statement of changes in equity. Statement of changes in equity Line-by-line completion of the statement of changes in equity

Statement of changes in equity must show all changes in owners' equity or changes in equity other than transactions with equity owners.

Directly in the report, companies must provide the following information:

• financial result (profit or loss) for the period;
• all income and expense items that affected changes in equity and their bottom line;
• the impact in the aggregate of the financial result, income and expenses on the capital of the parent company and minority interests, separately with the withdrawal of the total amounts, as well as for each component of equity, showing the impact of changes in accounting policies and corrected errors.

Statement of changes in equity

The statement of changes in equity refers to the explanatory notes to the financial statements and is a separate form of financial statements. The allocation of indicators of the organization's own capital and information on other funds and reserves in a separate reporting form is associated with the importance for various users of information on the state and movement of the components of equity capital.

The Statement of Changes in Equity details section III of the balance sheet, Equity and Reserves. It allows you to reflect the change in capital for two years - reporting and preceding the reporting one, which contributes to the requirement of clause 10 PBU 4/99 "Accounting statements of the organization".

• "Movement of capital";
• “Adjustments due to changes in accounting policies and correction of errors”;
• "Net Assets".

Capital flow

Section I "Movement of capital" provides users with information on changes that have occurred in the equity capital of the organization for the reporting year in comparison with the previous year in the context of elements of equity: authorized capital, own shares repurchased from shareholders, additional capital, reserve capital, retained earnings (uncovered loss).

The change in the authorized capital is influenced by the following factors, an additional issue of shares or a decrease in their number; increase or decrease in the par value of shares; reorganization of a legal entity.

The amount of additional capital may change as a result of: foreign currency recalculation (contributions to authorized capital); receipt of share premium (expense) when placing and selling shares; directions to increase the authorized capital and distribution between the founders of the organization.

The value of the reserve capital changes when a part of the organization's net profit is directed to increase it, as well as when covering the loss of the reporting year at the expense of the reserve captain.

The amount of retained earnings (uncovered loss) is influenced by: financial results of the reporting year; the amount of accrued dividends for the reporting year; contributions to the reserve capital (fund); consequences of the reorganization of the enterprise.

In addition, this section contains information on changes in capital as a result of the revaluation of property (in terms of additional capital - with an increase in their value, in terms of retained earnings - with a decrease in their value).

Changes in equity resulting from the revaluation of property, plant and equipment and changes in accounting policies are recognized in the statement of changes in equity and allow reconciliation of the balance of equity as at 31 December of the previous year and 1 January of the reporting year.

Count "". To fill in this column, data on account 80 "Authorized capital" is used. The corresponding lines shall record the balances of the authorized capital as of December 31 of the year preceding the previous one, at the beginning and end of the previous and reporting year, as well as the amounts by which this capital was increased or decreased during the year. If the authorized capital increased in the reporting year, then the lines intended for these indicators indicate the corresponding credit turnover on account 80 “Authorized Capital” for the reporting year.

If there are debit turnovers on account 80 "Authorized capital", then the sources of capital reduction are indicated in the corresponding lines. For example, by reducing the number of shares (withdrawal of deposits by participants, cancellation of their own shares), reducing their face value or reorganizing legal entities (separation, separation). These amounts are given in parentheses.

Column "Own shares repurchased from shareholders". This item is included in equity and is reflected in a separate line in section III of the balance sheet "Capital and reserves". Since its value is deducted from equity, in both forms, the value of treasury shares repurchased from shareholders should be shown in parentheses.

The cost of repurchased shares for subsequent resale or cancellation is recorded on account 81 "Own shares (stakes)" in the amount of actual acquisition costs.

Withdrawal of outstanding shares from circulation may occur as a result of their redemption by the company from shareholders by decision of the general meeting of shareholders or at the request of the shareholders themselves in cases and subject to restrictions regulated by Federal Law No. 208-FZ of December 26, 1995 "On Joint Stock Companies".

In the future, these shares may be sold or canceled. In the latter case, the statutory captain of the company is reduced by their face value, with the difference between the redemption price and the par value of the canceled shares attributable to other income (expenses).

Specialists are discussing the possibility of reflecting the repurchased shares for the purpose of resale as part of other current assets (balance sheet asset) with information disclosed in the notes to the financial statements.

Count "". To fill in this column, information on the credit and debit of account 83 "Additional capital" is used.

The peculiarity of the column is that it reflects the indicators that affect the size of the additional captain in the period between December 31 of the previous year and January 1 of the reporting year, i.e. during the interreport period. This is due to the fact that the results of the revaluation are not included in the financial statements of the previous year, and according to PBU 6/01 “Accounting for fixed assets”, they are reflected when forming the opening balance sheet as of January 1 of the reporting year.

Count "". This column shows the balance of the reserve capital as of the dates indicated in the form and the amount of deductions to it in the previous and reporting years, i.e. data on account 82 "Reserve captain". The organization forms a reserve capital at the expense of retained earnings. The amounts of the reserve captain are used to cover the loss of the organization, redeem bonds and buy back own shares (shares) in the absence of other funds.

Column "Retained earnings (uncovered loss)". This column reflects the indicators that influenced the amount of retained earnings in the period between December 31 of the previous year and January 1 of the reporting year. These include:

• property revaluation;
• Net income (loss);
• dividends;
• income and expenses attributable directly to the increase
• and the reduction of the captain;
• reorganization of a legal entity.

Total. After filling in all the columns of section I "Movement of capital", the final data should be displayed. They are calculated by summing the values ​​reflected in all other columns in the corresponding lines. The value enclosed in parentheses is subtracted.

The final figures as of December 31 of the reporting year for each component of capital must match the data in Section III "Captain and Reserves" of the balance sheet at the end of the reporting year.

Adjustments due to changes in accounting policies and correction of errors

IN section II “Adjustments due to changes in accounting policies and correction of errors” The statement of changes in equity includes information about adjustments that are related to changes in accounting policies and the correction of errors. Indicators are reflected both before and after the adjustment. This section contains information about changes in equity due to changes in accounting policies and correction of errors as of the year preceding the reporting year and as of the end of the year preceding the previous one.

Section II Adjustments for Changes in Accounting Policies and Correction of Errors of the Statement of Changes in Equity filled in only if, if in reporting year the organization has changed accounting policies or corrected errors from previous reporting periods.

Section II is intended to determine the indicators of lines 3100 “Amount of equity as of December 31 of the year preceding the previous year” and 3200 “Amount of equity as of December 31 of the previous year” of section I “Capital movements” of the statement of changes in equity for the reporting year by adjusting the indicators of the statement of changes in equity for the previous year. Therefore, it is recommended that you complete Section II before completing Section I.

Capital adjustments due to changes in accounting policies are made in accordance with PBU 1/2008 “Accounting Policies of an Organization”. According to paragraph 13 of this regulatory act, the consequences of a change in accounting policies that have had or can have a significant impact on the financial position of the organization, the financial results of its activities and cash flows are evaluated in monetary terms. Estimation in monetary terms of the consequences of changes in accounting policies is made on the basis of data verified by the organization as of the date from which the changed method of accounting is applied. As a result of adjusting the balance sheet figures as of December 31 in accordance with the methodology established by the changes in the accounting policy, a difference may appear that changes the indicator of retained earnings (uncovered loss). This amount of equity adjustments due to changes in accounting policies is reflected in the statement of changes in equity as a separate line.

Changes in capital due to the correction of errors are formed in the process of fulfilling the norms of PBU 22/2010 “Correction of errors in accounting and reporting”, which assumes that the correction of significant errors of previous years identified in the reporting year is made on account 84 “Retained earnings (uncovered loss)”, in addition, a retrospective error correction method can be used, when a significant error of the previous year, discovered in the current period, is corrected as if it never happened, i.e. by recalculating last year's figures.

Net assets

Section III "Net assets" reflects the amount of the organization's net assets by:

• reporting year;
• last year;
• the year before the previous one.

The procedure for determining net assets was approved by order of the Ministry of Finance of the Russian Federation dated August 28, 2014 No. 84n. The value of net assets is determined as the difference between the amount of the organization's assets accepted for calculation and the amount of the organization's liabilities accepted for calculation.

Accounting items accounted for by the organization on off-balance accounts are not accepted for calculation when determining the value of net assets.

Assets accepted for calculation include all assets of the organization, with the exception of accounts receivable of the founders (participants, shareholders, owners, members) for contributions (contributions) to the authorized capital (authorized fund, share fund, share capital) for payment of shares.

The following balance sheet asset items are summed up: intangible assets; fixed assets; Construction in progress; profitable investments in material values; long-term and short-term financial investments; other non-current assets (including the amount of deferred tax assets); reserves; value added tax on acquired valuables; receivables (except for debts of participants (founders) on contributions to the authorized capital); cash; Other current assets.

Liabilities taken into account include all liabilities of the entity, with the exception of deferred income recognized by the organization in connection with the receipt of state assistance, as well as in connection with the gratuitous receipt of property.

The following articles of the liabilities side of the balance sheet are summarized: long-term liabilities on loans and credits; other long-term liabilities (including the amount of deferred tax liabilities); in the data on the amount of other long-term liabilities, the amounts of reserves created in accordance with the established procedure in connection with contingent liabilities and with the termination of activities are given; short-term liabilities on loans and credits; accounts payable; debts to participants (founders) for payment of income; reserves for future expenses; other short-term liabilities (in the data on the amount of other short-term liabilities, the amounts of provisions created in accordance with the established procedure in connection with contingent liabilities and termination of operations are given).

The value of the net assets of a joint-stock company: total assets accepted for calculation minus total liabilities accepted for calculation. The value of net assets is determined according to accounting data. At the same time, assets and liabilities are accepted for calculation at the cost to be reflected in the balance sheet of the organization (in net valuation minus regulatory values), based on the rules for assessing the relevant balance sheet items.

Table. Calculation of the valuation of the net assets of a joint-stock company (line codes are indicated in accordance with Appendix 4 to the order of the Ministry of Finance of the Russian Federation dated July 2, 2010 No. 66n)

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

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

What kind of document is it, who submits it

Despite the fact that this report, along with and is an important form of financial reporting, not all commercial structures compile it. Form No. 3 according to OKUD 0710003, recommended by the Ministry of Finance, are required to pass only organizations that are founded as Joint Stock Companies or Limited Liability Companies.

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

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

The report in form No. 3 is given in the form of a comparative analysis of changes in the capital of the organization, which indicates in detail, due to which there was a decrease or increase in own funds. It can be:

• Additional issue of bonds, shares and other securities.
• Revaluation of property property of the organization.
• Enterprise reorganization.

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

For more information on filling out the balance sheet and this report, you can watch the video:

Who fills it out and when

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

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

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

How to fill it out correctly

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

The table contains data on:

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

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

• "Authorized Capital". This section shows in detail the changes in the authorized capital of the company in the direction of increase or decrease and the reasons for the change:
  • Increase in share price.
  • Additional issue of shares.
  • Enterprise reorganization.
• "Own Shares". This section is filled in if, during the reporting periods, shares were bought back from shareholders at their request or by decision of the board of directors.
• "Extra capital". If property revaluation was carried out during the reporting period, then it is necessary to display data on the movement of additional capital. If in the process of revaluation the capital has decreased, then this is indicated in the corresponding line.
• "Reserve capital". It is formed at the expense of undistributed profits and cannot be less than 5% of the authorized capital. But organizations can increase it, so you should indicate information about it in the report. It is not necessary to provide information if the charter does not say anything about establishing a reserve capital. In this case, the LLC may not have it.
• "Retained earnings". It is formed after paying income tax and depositing funds to the accounts of the reserve fund. This line indicates the amount received from the revaluation of both fixed and intangible assets.
• "Total". The information in this line is calculated by the accountant. To determine them, the sum of 3 and 7 rows of the table for each type of report is calculated.

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

Reporting and possible penalties

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

According to the Letter of the Federal Tax Service of Russia No. GD-3-3/2180 dated May 29, 2015, the document can be submitted electronically in accordance with the approved format. In the event that, when checking on the software of the tax authority, a format-logical discrepancy in filling is revealed, it may be invalidated.

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

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

Analysis

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

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

• Inflow of own capital.
• His departure.

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

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

• Coefficient of sustainability of economic growth.
• Distribution ratio of net profit for dividends.

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

The statement of changes in equity is a mandatory financial reporting document that reflects the movement of equity capital, as well as containing information on the amount of retained earnings (loss) and the share of the company's shares. Small business owners who have the right not to audit and non-profit entities may choose not to prepare this report and exclude it from their financial statements.

Composition and structure of the report

The document is divided into 3 parts, each of which has a tabular form. Despite the fact that there are established sample forms for reporting, the enterprise can edit the document on its own until the desired view is obtained. However, it must consistently contain information by sections:

• I - "Movement of capital".
• II - "Adjustments due to changes in accounting policies and corrections of errors."
• III - "Net assets".

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

Requirements for the content of the report

The statement of changes in equity (form 3) must be drawn up in accordance with the requirements of the RF Ministry of Finance. The content indicates:

• values ​​of net profit and loss;
• each of the items of profit/loss, income/expense in monetary terms and their amount;
• the cumulative effect of changes in accounting policies and the adjustment of errors treated under IFRS;
• transactions related to capital;
• changes in additional and reserve capital, as well as the state and value of the company's shares.

The data should be set out in the report itself or in an appendix to it. Subject to the rules of accounting and financial accounting, it is not difficult to fill out form 3 “Report on changes in capital”, a sample form of which can be found in the recommendations of the RF Ministry of Finance for the preparation of mandatory financial statements.

Description of the first part of the report

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

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

Authorized capital: rules for filling out the column

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

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

• the balance of the initial capital as of 31.12. the reporting year and the previous two years;
• the amount by which capital has been reduced or increased in one year.

Credit turnover on account 80 is indicated in the corresponding line of the report - an increase in capital. If there are debit turnovers on the authorized capital account, fill in the column with an explanation of the reason for its decrease. The increase or decrease in the number of shares and their nominal value, as well as the reorganization of the enterprise, usually leads to a change in the size of the authorized capital.

Own and repurchased shares from shareholders

The data for this article of the report are in the balance sheet (section III). The numerical value of own and repurchased shares from shareholders is included in capital and deducted from it. Because of this, it is recommended that Forms 1 and 3 indicate the amount using parentheses.

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

Reflection of additional and reserve capital in the report

Cash as part of additional capital is taken into account on account 83. The main feature of filling in the column "Additional capital" is the reflection of indicators that affect its overall value. Moreover, as the period under consideration, the inter-reporting period from December 31 of the previous year to January 1 of the reporting year is taken. This procedure is established due to the rules for revaluing fixed assets: data received on 01.01 of the new year must be indicated on 12.31. previous year. For example, when revaluing on 01/01/16. the date for the report will be 12/31/15.

The indicator is determined according to the loan turnover data when interacting with the accounts:

• accounting for cash and settlements in the event of a positive exchange rate difference;
• accounting for the financial result (account 91) in the event of a negative exchange rate difference;
• 75 on the amount of the contribution of the founders to the property of the enterprise.

Bookkeeping records of reserves are kept on the account. 82. The document indicates data on the amount of deductions in the reporting and two previous periods. The reserve capital is formed from retained earnings in order to cover expenses in cases where it is impossible to pay them out of net income.

Retained earnings and uncovered loss

To reflect data on the amount of retained earnings (loss), use the period that affects the total value of the value. As for the indicator of additional capital, the period under consideration is the period from December 31 of the year preceding the reporting year to 1.01. reporting year.

The indicators that form profit (loss) include:

• cash net profit (loss);
• OS re-evaluation process;
• expenses and income affecting the change in the amount of capital;
• the amount of dividends;
• the process of reorganization of a legal entity.

Characterization of the values ​​of some lines of the report

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

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

After the data of the first section is successfully entered into the document, it is necessary to calculate the sum of all values. Note that the value in brackets must be subtracted from the result. The final values ​​must match the data indicated in the balance sheet (section III).

Completing Section I of the statement of changes in equity

Each of the filled articles of the section has its own code. Consider an example of filling out the first section without indicating the amounts, considering the reporting year 2015. First, the data is grouped into subsections:

• code 3100 "Amount of capital as of December 31, 2013";
• code 3200 "Amount of capital as of December 31, 2014";
• code 3300 "Amount of capital as of 12/31/15".

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

1. Code 3210, 3310 "Increase in the amount of capital, total", including:

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

2. Code 3220, 3320 "Reduction of the amount of capital", including:

• 3221, 3321 "Loss";
• 3222, 3322 "Revaluation of fixed assets and intangible assets";
• 3223, 3323 "Expenses directly attributable to a decrease in capital";
• 3224, 3324 "Decrease in par value of shares";
• 3225, 3325 "Reducing the number of shares";
• 3226, 3326 “Reorganization of legal faces";
• 3227, 3327 Dividends.

3. Code 3230, 3330 "Additional capital".

4. Code 3240, 3340 "Reserve capital".

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

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

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

Section II - Adjustments and Correction of Errors

As in the first section, data are for the reporting period and the two years preceding it. Drawing up a statement of changes in equity using this document is required only in cases where changes were made to the accounting policy of the enterprise or serious errors of previous years were corrected in the reporting period.

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

1. Enter the amount of equity before adjustment on line 3400.
2. In line 3410 reflect adjustment values ​​due to changes in the accounting policy of the enterprise.
3. In line 3420, reflect the value of the adjustment due to error corrections.
4. In the required line from 3401-3502, indicate in detail the reason why the capital item is adjusted.

The second and third points of the algorithm are performed depending on the necessary actions: the adjustment is made due to the correction of errors or changes in the accounting policy of the organization.

Statement of Changes in Equity: Section III

The form of the third part of the report contains information on the net assets of enterprises for 3 periods under review. Net assets are the sum of the value of non-current and current assets that are backed by equity. The net asset value of JSCs and LLCs is calculated in accordance with the order of the RF Ministry of Finance.

Accounting is the main source of data for calculating net assets. Values ​​for calculations are taken from the balance (form 1). The formula for net assets looks like this: \u003d A - About - Z, where:

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

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

Formation of the statement of changes in equity in 2016

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

The title should contain basic information about the enterprise:

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

Most of the title page is drawn up like other reporting forms.

Data must be specified sequentially for each year (from the third to the reporting year), negative values ​​should be enclosed in parentheses. Fill in empty fields with a dash. The last date for submission of the annual report for 2015 is March 31, 2016.

Financial analysis of the statement of changes in equity

A qualitative analysis of annual reports, in particular form 3, allows you to evaluate the development of an enterprise in dynamics and develop further goals for financial activities. The results of data systematization may indicate the near future of the organization: bankruptcy or an increase in profits. By examining the statement of changes in equity, the specialist is able to highlight the strengths and weaknesses, thereby providing management with the opportunity to regulate the policy of their own business on favorable terms for themselves.

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

The main indicators of the company's capital flow are the coefficient of inflow and outflow of funds, which are determined by the formulas: K p = P ÷ C q.g. , K in \u003d B ÷ C n.g. . The inflow rate is calculated as the ratio of the amount of capital received to the balance at the end of the year, and the retirement rate is calculated as the sum of the retired funds to the balance at the beginning of the year. If the coefficient of receipt exceeds the value of the coefficient of disposal, then the company's own capital is enriched. The rule also works in the opposite direction.

The statement of changes in equity is part of the statutory financial statements, which consists of four forms. Entries are made only on the basis of accounting data. Most of the information is carried over from the balance sheet. After calculating the total amounts of form 3, it is necessary to check their coincidence with the data of form 1.

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

The statement of changes in equity must be submitted 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 is called the financial resources of the company, which are formed:

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

- at the expense of financial results from the organization's own activities.

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

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

2. Capital increase - total, including:

— due to additional issue of shares;

- due to the revaluation of property;

- due to the growth of property;

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

- at the expense of income, which, in accordance with the rules of accounting and reporting, are directly related to capital increase.

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 (separation, separation);

- at the expense of expenses, which, in accordance with the rules of accounting and reporting, are directly related to 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 detailing of indicators by report items.

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

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

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

Let's try to compile a statement of changes in equity in a 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 actually repeated in this form twice - for the previous year (in our example for 2011) and for the current year (in our example for 2012). Therefore, we propose to first consider the indicators, due to which the capital of the company may increase or decrease. And then we will proceed to the consideration of each of the sections separately. Brace yourself! There will be many terms. But not all lines are required to be filled in. And it pleases!

Special report terms

From the section \»Increase in capital\»

Net profit(lines 3311, 3211 ) - indicates the amount of net profit of the reporting year, which increases the amount of retained earnings of the organization.

Note! The amount of net profit recorded on the line 3311 And 3211 should be equal the amount of net profit recorded on the line 2400 \"Net profit (loss)\" report on past and loss. The indicator of 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)" at the end of the reporting year;

- 99 \"Profit and loss \" based on the results of the 1st quarter, 6 and 9 months.

Property revaluation(lines 3312, 3212 ) - indicates the amount of revaluation of fixed assets and intangible assets.

Income attributable directly to capital increases(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 organization's assets and liabilities denominated 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 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 that arose due to:

— 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 capital increase that arose during the reorganization of the company in the form of merger / spin-off.

From the section \"Decrease in capital\"

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

Note! Amount of loss recorded on the line 3311 , 3221 statement of changes in equity, should be equal the amount of loss recognized on the line 2400 \"Net profit (loss)\" profit and loss statement.

Line indicator 3311 must correspond to the amount of loss contained in the accounting registers in the debit of the account:

- 84 "Retained earnings (uncovered loss)" at the end of the reporting year.

- 99 \"Profit and loss \" based on the results of the 1st quarter, 6 and 9 months.

Property revaluation(lines 3322 , 3222 ) - indicates the amount of depreciation of fixed assets and intangible assets.

Expenses attributable directly to depreciation of equity(lines 3323 , 3223 ) - indicates the amount of expenses not included in the financial result of the reporting period.

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

This difference reduces the additional capital of the organization on account 83 "Additional capital" (p. 19 PBU 3/2006).

Decrease in par value of shares(lines 3324 , 3224 ) — indicates the amount of the decrease in equity capital that has arisen due to a decrease in the nominal value of shares (shares).

Reducing the number of shares(lines 3325 , 3225 ) - indicates the amount of reduction in equity capital that arose due to 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 occurred 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 metric 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 at the expense of the net profit of the enterprise, the amount of the reserve is reflected:

— as a positive value in the \"Reserve capital\" column.

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

Note! Line indicator 3340 does not apply to the indicators on 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 this knowledge is unlikely to be useful to small businesses, except to fill 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 the lines that will affect 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. And that's it. We will not fill in any more lines!

1. Completing section 1 "Movementcapital\"

This section reflects information about the amount of capital, its movement, increase or decrease. Data are for the current period and the previous year. First, we indicate column balances for the year prior to the previous year. When filling out the report for 2012, we first put the balances on December 31, 2010 (line 3100 - cell labeled \"A\"). At the same time, we can take all the data from the balance sheet for 2010. Namely (see the names of the form columns): the amount of the authorized capital, own shares purchased from shareholders, additional capital, reserve capital, retained earnings (uncovered loss). All this is added 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 it.

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

Further, 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 (of course, there are not enough reasons for a decrease or increase in capital - you can see this from the line names, but I repeat once again: for a small business, these three cases , which we are considering, will suffice).

We turn to the section \"Increase in capital\" for 2011. For example, in 2011 LLC "Kaleidoscope" earned 65 thousand rubles. It is this number that we put in the \"retained earnings\" column on the \"B\" line, and since the \"B\" line is actually the final line for the section, then in the\"B\" line we also indicate it's a number.

Due to the fact that the legislation has changed, many enterprises were forced to increase their authorized capital at the expense of additional contributions from the founders. This, for example, affected private security companies, organizations engaged in the retail sale 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 by example how to fill out a report in this case. Let's say our "Kaleidoscope" is engaged in the retail trade in alcohol, and he needs to increase the authorized capital to 400 thousand rubles.

So, the founders of "Kaleidoscope" LLC decided to increase the authorized capital by 390 thousand rubles in 2011 at the expense of additional contributions from the founders. We will indicate this change on the line with the label \ "G \" (line 3214, and if the change occurred in 2012, then 3314).

Well, and, accordingly, in the \"Total\" column we reflect the same amounts in the corresponding columns, and on the \"B\" line we reflect the sums of the lines\"C\" and\"D\".

Next, go to the section \"Decrease in capital\". The most common situation is the reduction of capital due to the payment of dividends. For example, 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 net assets of the company (and we will calculate them a little lower) are greater than the authorized capital of the company

Accordingly, we will reflect this on line 3227 (cell labeled \ "E \") or 3327, if the decision has occurred in 2011. Lines 3220 and 3320 (the cell labeled \"Д\") are, as it were, totals for the section \"decrease in capital\", so we fill in the cells in these lines, adding the corresponding values ​​by columns. In our example, you do not need to add anything, but simply put the numbers in brackets (that is, with a minus) in the amount of dividends paid.

We turn 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 ​​for these rows, it is necessary to add the amount in the section \"Increase in capital\" to the balance at the beginning of the year in the corresponding column and subtract the amount from the section \"Decrease in capital\". And in the same way, fill in the \"Total\" column. Recall that it should be equal to the total value for section 3 of the balance sheet on 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).

In the column \"retained earnings (loss)\" there will be a little more computational actions: line \"A \" (784) + line \"B \" (65) - line \"D \" (65) \u003d line \" 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 \"W\" (1184).

Absolutely the same calculation will be for 2012 of the year. Since we have given a detailed description above, essentially similar lines \"denote \" by the same literal values. P In this case, we will assume that the string \"W \" \u003d the string \"A\", but only for calculating the total values.

Let's say that in 2012 \"Kaleidoscope\" LLC worked at a loss in the amount of 89 thousand rubles. We specifically consider just such a situation, since various options are possible. We show the loss on the line \"Z\" (lines 3321 and 3221 for different years). And then we calculate the total values ​​for the sections. The order is the same as we described a little earlier.

That's it, this section is completed.

Completing Section 2\»Adjustments due towith a change in accounting policyand fixing bugs"

Section 2 of the statement of changes in equity reflects changes in the organization's equity 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.

Explanations to the financial statements must reflect the reasons that led to the adjustment of the amount of equity capital in previous reporting periods. We will not fill out this section, since changes in accounting policies that lead to changes in the capital of the organization are unlikely to occur among small businesses.

Completing section 3 "Netassets\"

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

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

The composition of assets accepted for calculation includes:

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

- intangible assets;

- fixed assets;

- Construction in progress;

- profitable investments in material values;

— 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 value in the amount of actual costs for the repurchase of own shares, repurchased by the joint-stock company from shareholders for their subsequent resale or cancellation, and debts of participants (founders) for contributions to the authorized capital.

Liabilities included in the calculation include:

— long-term liabilities on loans and credits and other long-term liabilities;

— short-term liabilities on loans and credits;

- accounts payable;

— debts to participants (founders) for the 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 amount of net assets, according to the Ministry of Finance, LLCs can also use the provisions of Order No. 10n (for example, Letter of the Ministry of Finance No. G.)

Since almost all the information that is needed to calculate net assets is on 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 value of net assets.

We draw your attention to the value 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 wait immediately for a letter from the tax office stating that you will have to be liquidated. The tax inspectorate has already sent such letters to some organizations following the results of 2010. You can answer them something like this: \"The activities of Kaleidoscope \" LLC carry out, during 2012, the amount of accounts payable to suppliers was increased in connection with the opening of a new direction in activity and a shortage of funds. The management of the company will take all actions to ensure that the amount of net assets in the near future will be increased to the value of the authorized capital)\”. It is possible to liquidate you by law with net assets less than the 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 answer 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

The statement of changes in equity also belongs to the general package of documents within the framework of financial statements. This document is compiled by business entities of a commercial type. Small businesses, as well as structures that are not commercial, may not compile this type of reporting.

An example of a report form in form 3 (OKUD 0710003):

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

The report consists of three parts:

• The first part, called Capital movements».
• The second part is called Adjustments for changes in accounting policies, as well as correction of errors».
• The third part is called Net assets».

The statement of changes in capital, the form of which is recommended by the Ministry of Finance, may undergo the necessary adjustments and changes related to the activities of the company in order to best meet its requirements for the convenience of reviewing documentation. But the sequence of presentation of information must comply with the official model.

Form 3 of the statement of changes in equity should consist of the above three sections, each of which is presented in the form of a table. The first section discusses the structure of equity, the second is intended to explain and display the changes that have occurred to him. The third part shows the amount of net capital at the beginning of the period, as well as at its end.

Completing the Statement of Changes in Equity Form

Form 3 of financial statements must necessarily include in its completion indicators of net profit or losses incurred by the company. Also, according to the requirements of the Ministry of Finance of the Russian Federation, all articles must have their expression in monetary terms. In these financial statements, adjustments for changes in accounting policies, as well as when errors are found, are supposed to be presented according to the accumulation method.

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

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

First part

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

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

Exactly the same principle reflects changes in other types of capital.

Second part

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

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

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

The third part

Section number three indicates the net assets of the enterprise for which the form is compiled. “Net assets” are non-current and current assets, their presence is due to the state owned by the company. The specified value must exceed the authorized capital. In the event that net assets are less, the funds of the own group provided by the founders of the company should be reduced.

See also a video about compiling accounts. reporting and this report in particular:

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