Events confirming the economic conditions existing at the reporting date in which the organization conducted its activities- these may be: an advertisement in in the prescribed manner the debtor of the organization is bankrupt, if as of the reporting date a bankruptcy procedure was already carried out in relation to this debtor; valuation of assets made after the reporting date,... ... Encyclopedic dictionary-reference book for enterprise managers
PBU 8/01- ACCOUNTING REGULATIONS CONDITIONAL FACTS OF ECONOMIC ACTIVITIES PBU 8/01 ATTENTION! This regulation has been CANCELED! See PBU 8/2010 Lost in force due to the publication of Order of the Ministry of Finance of the Russian Federation dated December 13, 2010 N 167n. Content … Accounting Encyclopedia
PBU 8/98- ACCOUNTING REGULATIONS “CONDITIONAL FACTS OF ECONOMIC ACTIVITIES” (PBU 8/98) ATTENTION! This regulation has been CANCELED! See PBU 8/01 Contents 1 General provisions... Accounting Encyclopedia
Preference shares- (Preference shares) Preferred shares are shares with special rights and restrictions Preferred shares, their features, types, cost, dividends, conversion, rate Contents >>>>>>>>> ... Investor Encyclopedia
Book of Doomsday- “Book of the Last Judgment”, or “Domesday Book” (English Domesday Book) mother’s vault ... Wikipedia
Book of the Last Judgment- “Domesday Book” is a collection of materials from the first general land census in medieval Europe, conducted in England in 1085-1086. by order of William the Conqueror. Census materials are... ... Wikipedia
PBU 14/2007- ACCOUNTING REGULATIONS ACCOUNTING FOR INTANGIBLE ASSETS (PBU 14/2007) Contents 1 I. General provisions 2 II. Initial valuation of intangible assets... Accounting Encyclopedia
Dividend- (Dividend) A dividend is part of the profit of a business entity, distributed among the shareholders of the entity. Dividend: payment of dividends on shares, dividend profit Contents >>>>>>>>>>>>> ... Investor Encyclopedia
REPORT TO CLIENTS OF PROFESSIONAL SECURITIES MARKET PARTICIPANTS- reporting to clients who are not brokers, dealers or securities managers. Should include the following information: movement Money and securities, including transactions with securities, on the account of settlements with the client from the moment... ... Great Accounting Dictionary
Financial report of the candidate (electoral association, electoral bloc)- a set of consolidated and primary documents on the size and all sources of creation of the election fund of a candidate (electoral association, electoral bloc), as well as on all expenses incurred from it. In accordance with… … Russian electoral law: dictionary-reference book
Ukrainian Wikipedia- Ukrainian Wikipedia… Wikipedia
Books
- Civil Code of the Russian Federation. Parts one, two, three and four. As of February 10, 2019 + Guide to judicial practice and Comparative table of recent changes Buy for 408 RUR
- Tax Code of the Russian Federation as of February 10, 2019. Parts 1 and 2, . The text of the Code has been verified with the official source and is presented as of February 10, 2019 using common abbreviations. The publication presented to your attention takes into account everything... Buy for 322 rubles
- Code of the Russian Federation on Administrative Offenses as of October 1, 2018, a guide to judicial practice and a comparative table of recent changes. The text of the Code has been verified with the official source and is given as of October 1, 2018... The edition presented to your attention takes into account all the changes made by those published in...
There are two methods of writing dates specified by GOST R 6.30-2003 - digital and verbal-digital.
When writing the date, Arabic numerals are used (a pair of digits to indicate the day, a pair of digits for the month and four digits to indicate the year), the separating character is a dot:
27.08.2007,
01.09.2007.
An alphanumeric designation of the date is also possible: March 5, 1999, September 1, 2007.
Digital way
The digital method is the most economical because it reduces the length of writing the date and can simultaneously serve as a code when processing documents. Date elements are given on one line in Arabic numerals, separated by dots, without hyphens, in the following sequence: day, month, year. The day of the month and the month are written in two pairs of Arabic numerals (separated by a dot), the year – in four Arabic numerals: For example:
01.09.2012.
Verbal-digital method
The verbal-digital method has several varieties. On documents with financial information, the previous example looks like this:
If the date includes the day of the month (date), month and year, then different spellings are possible:
- in numbers: 22.08.2007 ;
- in words and numbers: August 22, 2007; August 22, 2007;
- only in words: August twenty-second two thousand and seven.
If the date is written in numbers, then the word of the year or reduction G. after the date is not required.
If the date designation in the text consists only of the year, the word “year” is written in full.
In the first quarter of 2012.
If a date consists of a month and a year, a quarter and a year, a half-year and a year, then its writing has the following form:
- in April 2012;
- in October-November 2011;
- in the first quarter of 2012;
- in the III-IV quarters of 2011;
- in the first half of 2012
The words “year”, “years” are abbreviated (years, years) if they are given in dates indicating a month, quarter, half-year.
The word “year” is omitted when it is indicated digitally on the title page, cover, as well as in the output of the bibliographic description.
Related article: Whether to indicate the beginning of a paragraph by indenting the first line
Calendar dates in the text are written as follows:
- in October 2012,
But:
- for 8 months of 2011,
- in 1995,
- from 1994 to 2001,
- in 1999-2004.
A period limited to two years or a year and a decade, an accepted abbreviation of the word years – gg.
You should write: 2000–2002 This abbreviation reads “two thousand - two thousand and two.”
- in 1992-1993;
- in the period 1985-1990s. (year and decade).
Please note: there is a dash between the numbers, no spaces on both sides.
All types of non-calendar years (academic, budget, reporting year), i.e. starting in one year and ending in another, are written separated by a slash:
- in the 2001/2002 academic year,
- reporting year 2000/2001.
In other cases, a dash is placed between years. For example: exempt from taxation in 2011-2012.
The quarter is indicated by a Roman numeral, but the half-year is written in full:
- I quarter 2012;
- in the second half of 2012
When using Roman numerals, case endings (incrementals) are not used: in the first quarter (but not in the 1st quarter).
It is allowed to enter the date in the following sequence: year, month, day of the month, 2006.04.05. This is especially convenient for searching documents in large archives.
The International Organization for Standardization (ISO), in connection with the introduction of information technology, recommends a universal digital designation of dates. In accordance with GOST ISO 8601-2001), an example of writing the date September 1, 2006 looks like this:
- 20060901 (main format);
- 2006-09-01 (extended format);
- 06-09-01 (shortened format).
In the text of all types of publications, except for publications of scientific and technical documents, the time of day is indicated in the sequence: hours, minutes, seconds. For example:
- It was 7 hours 45 minutes 30 seconds;
- The clock showed 12 noon.
It is necessary to distinguish the number of units of time when the abbreviated designation of units is used (6 hours 30 minutes 45 seconds passed), from the designation of the time of day, when most often the words hours, minutes, seconds are used in expanded form (see example above).
| Question No. 287699 | ||
How to place commas correctly? According to the court decision as of January 1, 2011, citizen Ivanov I.I. is registered at the address:.......
Russian help desk response
If we mean that Ivanov was registered at such and such an address on January 1, 2011, then the correct punctuation is: According to the court decision, as of January 1, 2011, citizen Ivanov I. I. is registered at the address...
| Question No. 284386 | ||
Russian help desk response
No comma needed: As of September 1, 2015, it is registered...
| Question No. 272246 | ||
Is it necessary to increase the case ending for the numeral here?As of the 1st day of the month following the reporting month
or
As of the 1st day of the month following the reporting month
Russian help desk response
In this case, the letter extension is appropriate.
| Question No. 267771 | ||
Hello!
Tell me, please, is it correct to write “as of December”? For example, in this sentence:
“As of December 2012, participation in the exhibition was officially confirmed by key players in the global industry.”
Russian help desk response
It's better to write: as of December... Badly: global industry players. Try rearranging the sentence.
| Question No. 256554 | ||
Good afternoon!The arrears of wages in the entire economy of the region (,) as of August 1, 2009 (,) amounted to 3 rubles.
Are commas needed in this case?
Thank you
Russian help desk response
No commas needed. Right: debt... amounted to.
| Question No. 256532 | ||
Is a comma necessary in a sentence?
As of August 1, 2009(,) the volume of overdue wages in the entire regional economy amounted to 3 rubles.
Russian help desk response
No comma needed. Phrase volume of overdue wages redundant, it's better to just: wage arrears.
| Question No. 255433 | ||
What is the origin of the expression “Like looking into water”?
Russian help desk response
The expression is associated with folk beliefs in the magical power of water as a cleansing element, and with fortune telling on water. Peering at the reflection in a lake, river, or vessel with water and casting various spells, healers and sorcerers predicted the future and someone’s fate based on the state of the water surface.
| Question No. 232691 | ||
Please tell me how to place commas in this text, I’m interested, first of all, whether commas are placed before the words “based on” and why. “The amount of subsidies is determined based on the difference between the debt of municipalities accumulated as of October 1, 2007 on loans received from credit organizations, due in 2007, and the amount calculated on the basis of 30 percent of the forecast for receipt of tax and non-tax revenues to local budgets for October-December 2007"
Russian help desk response
Your choice of punctuation is possible.
| Question No. 231581 | ||
Please answer right now: the newspaper is leaving, urgently, urgently, really necessary. If an elderly person does not have close relatives, and due to health reasons he cannot take care of himself(,) or his housing is in an uninhabitable, emergency() condition, social security workers prepare the necessary package of documents. Among other things() is specified also a burial place
Russian help desk response
The commas specified are not required.
| Question No. 227505 | ||
Tell me which is correct? According to the passport office, as of 01/01/2005, Ivanov was registered... or According to the passport office, as of 01/01/2005, Ivanov was registered...
Russian help desk response
The second option is correct.
| Question No. 212105 | ||
how to correctly write “There are 100 people in the municipality as of 2006” or “There are 100 people in the municipality as of 2006”
Russian help desk response
Words _as of 2006_ are not separated by commas.
| Question No. 210777 | ||
Hello! How to correctly write the sentence: “The cost of the object as of January 1, 2006 is XXX rubles.” Are commas needed here? This is a very urgent question, thanks in advance for your advice!
Russian help desk response
No additional punctuation is required.
| Question No. 203856 | ||
Is there any data on how many people in the world speak Russian?
Russian help desk response
There is such data. As of the end of the 20th - beginning of the 21st century, about 250 million people in the world speak Russian to one degree or another.
IFRS does not contain special requirements or restrictions on this issue. Usually the balance sheet date is determined by the company itself, established by law or by a national authority that regulates financial reporting. When choosing it, the company must be guided by the requirement of consistency, ensuring the ability to compare data for different reporting periods.
For example, in financial statements prepared according to IFRS, companies indicated the following reporting dates: December 31 - in the statements of Nokia (Finland), Adidas (Germany), Roch Holding (Switzerland), FIAT (Italy) for 2001, February 29 - in the reports of the company "Suedzucker AG" (Germany) for 2000, March 31 - in the reports of the companies "Personal & Informatik" (Germany) and "Leica Geosystems Holdings AG" (Switzerland) for 2000 ., June 30 - in the reporting of Municap Technology Investments AG (Switzerland) for 2000. Russian companies, as a rule, use December 31 as the reporting date when preparing financial statements under IFRS.
IFRS 1 Presentation of Financial Statements specifies that financial statements must be presented at least annually. Otherwise, the financial statements must reflect the company’s activities for one year, i.e. in 12 months. However, the standards do not limit the practice where some companies, for practical reasons, annually (on an ongoing basis) report for a different period (for example, 52 weeks). At the same time, the IFRS Committee proceeds from the fact that, given the length of the reporting period, the financial statements are unlikely to differ significantly from the statements prepared for 12 months.
The duration of the interim reporting period is set by the company independently based on the requirements of national legislation and regulatory authorities, as well as the need to systematically inform the market about the state of affairs in the company. IFRS 34 Interim Financial Reporting directs publicly traded companies to prepare interim reports for at least the first half of the year. A number of the largest Russian issuers of securities prepare financial statements in accordance with IFRS on a quarterly basis.
The reporting date must be clearly indicated in the balance sheet and explanations (notes). The length of the reporting period is disclosed in the income statement, statement of changes in equity, statement of cash flows and explanatory notes. Where necessary, to better understand the financial statements, the reporting date and reporting period should be repeated in the relevant disclosures.
In exceptional cases, a company may change the reporting date and present financial statements for a period of more or less than a year. This may happen due to some external circumstances or by the decision of the company itself. For example, the need to change the reporting date may arise as a result of the acquisition of a company by another organization that reports as of a different reporting date. In such cases, it is important that users of the statements are aware that the data for the reporting period are not comparable with the comparative data provided in the same statements. This is achieved by disclosing additional information in the reporting beyond the reporting period. Such information should contain: the reason for adopting a reporting period other than one year; the fact that the comparative data in the income statement, statement of changes in equity, cash flow statement and related notes are not comparable with the data of the reporting period.
For example, the financial statements of the company "TRIUS AG" (Germany) for the 1999/2000 operating year (business year), prepared according to IFRS, include the following information: "TRIUS AG arose as a result of the shareholders' decision dated August 12, 1999 to change the legal form TRIUS EDV and Telekommunikation GmbH from a limited liability company (GmbH) to a joint stock company (AG).Prior to this, an operating year other than the calendar year was established by the shareholders' resolution of April 21, 1999. Each operating year begins on May 1 and ends on April 30. The latest annual financial statements of the limited liability company (GmbH), which serve as a basis for comparison with these financial statements, were prepared for an unfinished operating year of 4 months, starting on 1 January 1999 and ending on 30 April 1999. Since the reporting year 1999/2000 again covers a period of 12 months, the ability to compare the data with the previous year (4-month 1999 operating year) is limited."
The need to change the reporting date and length of the reporting period may also arise during the preparation of consolidated financial statements when the reporting date of a subsidiary differs from the date as of which the parent company prepares consolidated financial statements. In this case, the subsidiary may need to prepare financial statements as at the group reporting date specifically for consolidation purposes.
Signed for printing by L. Shneidman
08/28/2002 Partner at PricewaterhouseCoopers
"Financial newspaper", 2002, N 35
MAYOR OF KHABAROVSK
RESOLUTION
On approval of the Methodology for calculating the debt burden on the city budget
district "City of Khabarovsk" and Methods for calculating the volume of permissible growth
municipal debt and the possible attraction of new debt obligations
In order to implement the “Program for reforming the municipal finance management system of Khabarovsk for 2006-2008 “Finance of Khabarovsk - quality management!”, approved by the decision of the Khabarovsk City Duma dated November 24, 2006 No. 348, the introduction of modern approaches to managing the city’s debt obligations and on the basis Charter of the urban district "City of Khabarovsk"
I decree:
1. Approve:
1.1 Methodology for calculating the debt burden on the budget of the urban district “City of Khabarovsk”, taking into account existing and planned debt (Appendix No. 1);
1.2 Methodology for calculating the volume of permissible growth of municipal debt and the possible attraction of new debt obligations in the form of borrowing (taking into account their impact on the solvency of the urban district "City of Khabarovsk") (Appendix No. 2).
2. The press service of the Khabarovsk city administration (Gorbunov A.V.) publish this resolution in the Khabarovsk News newspaper.
3. This resolution comes into force on the date of publication.
4. Control over the implementation of this resolution shall be entrusted to the vice-mayor of the city V.P. Kazachenko.
Mayor of the city
A.N. Sokolov
Appendix No. 1
METHODOLOGY for calculating the debt burden on the budget of the urban district “City of Khabarovsk”, taking into account existing and planned debt obligations for the medium term
METHODOLOGY
calculating the debt burden on the budget of the urban district "City of Khabarovsk" taking into account the existing
and debt obligations planned for the medium term
1. The assessment of the debt burden is carried out for obligations accounted for as part of the municipal debt as of the current date or, in the medium term, as of the date of the planning period (the beginning of the quarter or the end of the corresponding calendar year). Within the framework of this methodology, the planning period means three calendar years following the current financial year.
The assessment of the debt burden as of the current date is made taking into account existing debt obligations, and as of the corresponding date of the planning period, taking into account both existing and assumed debt obligations.
2. The assessment of the debt burden is carried out in order to: - ensure the formation of a sound debt policy of the city and the balance of the city budget;
- improving the system of budget planning and monitoring of municipal debt;
- increasing the validity of decisions on accepting new debt obligations.
3. The debt burden assessment has the following levels:
- low debt burden - (1);
- average debt burden - (2);
- high debt burden - (3);
- critical debt load - (4).
4. The debt burden is assessed using the following criteria for assessing the debt burden:
- criterion 1 - the ratio of the volume of municipal debt to the total annual revenues of the city budget without taking into account the volume of gratuitous revenues and (or) tax revenues according to additional deduction standards;
- criterion 2 - the period during which the critical level of debt burden according to criterion 1 is reached, while maintaining the dynamics of the increase in the volume of debt;
- criterion 3 - the share of borrowings in the volume of municipal debt;
- criterion 4 - the share of expenses for servicing municipal debt in city budget expenses, excluding the amount of expenses that are carried out at the expense of subventions provided from budgets budget system Russian Federation.
5. The calculation of the value of the criteria for assessing the debt burden is carried out in accordance with the formulas for calculating the debt burden on the budget, taking into account existing and planned debt obligations for the medium term, given in Appendix No. 1 to this methodology.
6. The initial data for calculating the criteria for assessing the debt burden are the reporting data of the municipal debt book of the urban district "City of Khabarovsk" and the indicators of the medium-term financial plan.
7. Based on the assessment of the debt burden for each criterion for assessing the debt burden specified in paragraph 4 of this methodology, an integral assessment of the debt burden is formed. The value of the integral assessment of the debt burden is calculated using the formula:
IO = O1 x Y1 + O2 x Y2 + O3 x Y3 + O4 x Y4, where:
IO - the value of the integral assessment of the debt load;
O1 - O4 - assessments according to the criteria;
U1 - U4 - specific gravity criteria in the integral assessment.
8. The values of the criteria for levels of debt burden and the share of criteria in the integral assessment of the debt burden are established in accordance with Appendix 2 to this methodology.
Appendix No. 1 to the Methodology
Appendix No. 1
on the budget, taking into account the current and
planned to accept debt
obligations for the medium term
Formulas for calculating the values of criteria for assessing the debt burden, taking into account existing and planned debt obligations for the medium term
Criterion | Calculation formula | Explanation |
1. Assessment of debt burden as of the current date |
||
1. The ratio of the volume of municipal debt to the total annual revenues of the city budget without taking into account the volume of gratuitous revenues and (or) tax revenues according to additional deduction standards. | K1=[MDd/(D-BP)] x 100 | K1 - value of criterion 1; |
K2=100 x [D-BP-MDd]/[MDd-MDd] | K2 - value of criterion 2; |
|
K3=(3md/mdd) x 100 | K3 - criterion value 3; |
|
4. The share of expenses for servicing municipal debt in city budget expenses, with the exception of the amount of expenses that are carried out through subventions provided from the budgets of the budget system | K4=RO/(R-S) | K4 - criterion value; |
2. Assessment of debt burden as of the date of the planning period |
||
1. The ratio of the volume of municipal debt to the total annual revenues of the city budget, excluding the volume without reimbursable revenues and (or) tax revenues according to additional deduction standards | K1=[(MDd+MDp-MDi)/(D-BP)] x 100 | K1 - criterion value; |
2. The period during which the critical level of debt burden is reached according to criterion 1 while maintaining the dynamics of the increase in debt volume | K2=[D-BP-MDd]/[MDd-((MDd+MDd+MDd)/3)] | K2 - criterion value 2 |
3. Share of borrowings in the volume of municipal debt | K3=[(3md+3mdn-3mdp)/(MDd+MDp-MDi)] x 100 | KZ - criterion value 3; |
4. Share of expenses for servicing municipal debt in expenses. city budget, with the exception of the volume of expenses that are carried out at the expense of subventions provided from the budgets of the budget system of the Russian Federation | K4=RO/(R-S) | K4 - criterion value 4; |
Appendix No. 2 to the Methodology
Appendix No. 2
to the Methodology for calculating the debt burden
on the budget taking into account the current
and planned to accept debt
obligations for the medium term
The values of the criteria for assessing the debt burden by level of debt burden and the share of the criteria for assessing the debt burden in the integral assessment of the debt burden
Debt load assessment criterion | Values of criteria for assessing debt burden by levels of debt burden | The share of criteria in the integral assessment |
|||
Low (1) | Medium (2) | High (3) | Critical (4) | ||
1. The ratio of the volume of municipal debt to the total annual revenues of the city budget without taking into account the volume of gratuitous revenues and (or) tax revenues according to additional deduction standards | Up to 30% (inclusive) | 70% and above | |||
2. The period during which the critical level of debt burden is reached according to criterion 1, while maintaining the dynamics of increasing debt volume | more than 5 years | from 5 to 3 years (inclusive) | from 3 to 1.5 years | 1.5 years or less | |
3. Share of borrowings in the volume of municipal debt | from 30 to 55% (inclusive) | from 55 to 80% | 80% or more | ||
4. The share of expenses for servicing municipal debt in city budget expenses, excluding the amount of expenses that are carried out through subventions provided from the budgets of the budget system of the Russian Federation | 2-6% (inclusive) | from 10 to 15% (inclusive | |||
Appendix No. 2
Appendix No. 2
METHODOLOGY for calculating the volume of permissible growth of municipal debt and the possible attraction of new debt obligations in the form of borrowings (taking into account their impact on the solvency of the urban district "City of Khabarovsk")
1. The amount of permissible growth of municipal debt is determined in accordance with the restrictions on the maximum amount of municipal debt provided for by current legislation.
The volume of possible attraction of new debt obligations in the form of borrowing is determined based on the volume of municipal debt, at which the assessment of the debt burden according to the criterion for assessing the debt burden “The ratio of the volume of municipal debt to the total annual volume of city budget revenues without taking into account gratuitous receipts and (or) tax revenues according to additional standards of deductions" (hereinafter referred to as the criterion for assessing the debt burden), determined in accordance with the approved methodology for calculating the debt burden on the budget, taking into account existing and planned debt obligations for the medium term, will correspond to the minimum value of the critical level of debt burden.
2. The amount of allowable growth of municipal debt in the current year or in the year of the planning period is calculated using the formula:
Odr = (D - BP) - Mdd
Where:
Odr - the volume of permissible growth of municipal debt;
BP - the planned volume of gratuitous receipts (or) tax revenues according to additional deduction standards;
MDD - the amount of municipal debt based on the volume of debt obligations valid at the current date (or at the beginning of the corresponding year of the planning period, if the date of the planning period is outside the current year).
3. The volume of possible attraction of new debt obligations in the form of borrowings is calculated using the formula:
NDOz = OD + ODp, where:
NDOZ - the volume of possible attraction of new debt obligations in the form of borrowings;
OD - the amount of the city budget deficit planned for the current year (year of the planning period)
ODP - the volume of existing debt obligations planned for repayment in the current year (year of the planning period).
In this case, the NDO requirement must be satisfied, where:
D - the planned volume of total annual revenues of the city budget;
BP - the planned volume of gratuitous receipts;
DOg - planned (maximum) volume of debt obligations under municipal guarantees at the end of the year
The text of the document is verified according to:
newspaper "Khabarovsk News"
