Accounting statements of the counterparty: how to obtain information about the counterparty. Counterparties cannot hide: how to find out a company’s revenue using the Taxpayer Identification Number (TIN) and on the Internet? How to check a company's balance

Fly-by-night counterparties can cause damage both to the state in case of tax evasion, and to the taxpayer, who will have to prove the validity of the tax benefit received when returning VAT or when accounting for expenses for profit tax purposes as a result of interaction with such unscrupulous counterparties.

Inspections are guided by the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated October 12, 2006 No. 53 "", which established the main signs of bad faith taxpayer and rules for their determination.

Taxpayers, in order to prove the exercise of due diligence and caution when choosing a counterparty, can turn to Public criteria
self-assessment of risks for taxpayers, used by tax authorities in the process of selecting objects for conducting on-site tax audits (approved by order of the Federal Tax Service of Russia dated May 30, 2007 No. MM-3-06/333@ " "), as well as explanations from financial authorities regarding the in which case the taxpayer is considered to have fulfilled the obligation to verify the counterparty.

In order to protect yourself from risks when conducting business and possible claims from tax authorities, there are many opportunities to verify the integrity of a potential business partner.

We have identified a number of actions that, in the opinion of tax authorities and courts, must be performed to confirm the exercise of due diligence and caution when choosing a counterparty.

You can find out whether a license was issued to a potential counterparty at websites of licensing authorities– for each type of activity the licensing authority will be different. For example, the Rospotrebnadzor website allows you to search through registers of licenses issued for activities related to the use of infectious disease agents and for activities in the field of using ionizing radiation sources.

7. Get acquainted with the annual financial statements of the counterparty. In accordance with clause 89 of the Regulations on accounting and financial reporting in the Russian Federation (approved by the Ministry of Finance of Russia dated July 29, 1998 No. 34n), the annual financial statements of the organization are open to interested users(banks, investors, creditors, buyers, suppliers, etc.) who can familiarize themselves with it and receive copies of it with reimbursement for the costs of copying, and the organization must provide an opportunity for interested users to familiarize themselves with the financial statements.

In addition, Rosstat is obliged to provide information on the annual financial statements of organizations free of charge (Regulations on the Federal State Statistics Service, approved by the Government of the Russian Federation dated June 2, 2008 No. 42, Rosstat dated May 20, 2013 No. 183 “On approval of the Administrative Regulations for the provision of Federal State Statistics Service of the state service "Providing interested users with accounting (financial) reporting data of legal entities operating on the territory of the Russian Federation."

8. Study the register of unscrupulous suppliers. Of course, a potential counterparty is not necessarily a participant in the procurement system for state and municipal needs, but there is such a possibility. Therefore, we still recommend going through this optional stage of verification and searching for the appropriate register, updated by the FAS of Russia.

9. Check the authority of the person signing the agreement. Courts often point to the need to verify credentials as a condition for recognizing a taxpayer as bona fide (FAS ZSO dated May 25, 2012 in case No. A75-788/2011, Eighth Arbitration Court of Appeal dated September 20, 2013 in case No. A46-5720/2013) . Moreover, if the taxpayer has received all the necessary documents and information, but has not verified the authority of the counterparty’s representative to sign the documents, this will be grounds for recognizing this taxpayer as dishonest (resolution of the Federal Antimonopoly Service of the Moscow Region dated July 11, 2012 in case No. A40-103278/11 -140-436).

When considering a case, if a signatory refuses to sign on documents, a handwriting examination- but sometimes it can be done without it (FAS UO dated June 30, 2010 No. F09-4904/10-S2 in case No. A76-39186/2009-41-833). However, more often than not, courts emphasize that a simple visual comparison of signatures and the testimony of a taxpayer’s representative cannot be considered a sufficient basis for recognizing that documents were signed by unidentified persons (decision of the Third Arbitration Court of Appeal dated October 13, 2010 in case No. A33-4148/2010).

And of course, the courts establish the fact of bad faith of the taxpayer in the event that the authorized representative of the counterparty at the time of signing the documents died(Higher Arbitration Court of the Russian Federation dated December 6, 2010 No. VAS-16471/10) or his powers were terminated(FAS PO dated February 28, 2012 No. F06-998/12 in case No. A65-14837/2011). On the other hand, the latter case cannot, in the opinion of the courts, indicate the receipt of an unjustified tax benefit if, before the conclusion of the controversial transaction, the taxpayer had a long-term economic relationship with the counterparty (FAS SKO dated April 25, 2013 No. F08-1895/13 in the case No. A53-12917/2012, resolution of the FAS ZSO dated October 27, 2011 No. F07-8946/11 in case No. A52-4227/2010).

Before signing documents, please pay attention to the following:

• Is the transaction being concluded for your counterparty large;
• hasn't it expired? term of office representative of the counterparty (as determined by the organization’s charter or power of attorney);
• Not limited whether charter powers of the director to conclude transactions the amount of which exceeds a certain value.

10. Make a request to the tax office at the place of registration of the counterparty. The courts emphasize that this is also regarded as a manifestation of the taxpayer’s prudence (FAS ZSO dated October 14, 2010 in case No. A27-26264/2009, FAS ZSO dated March 5, 2008 No. F04-1408/2008(1506-A45-34) in case No. A45-5924/07-31/153, Third Arbitration Court of Appeal dated October 11, 2013 in case No. A74-5445/2012, Eleventh Arbitration Court of Appeal dated September 5, 2012 in case No. A55-1742/2012 ).

Moreover, district arbitration courts confirm duty of the tax authorities provide the requested information within the range of information not recognized in accordance with tax secrecy. Thus, the FAS ZSO emphasized that the refusal of the inspectorate to provide information about the taxpayer’s counterparty affects the latter’s rights related to obtaining tax benefits, taking into account the taxpayer’s obligation to confirm due diligence and caution when choosing a counterparty (Resolution of the FAS ZSO dated December 14, 2007 No. F04- 67/2007(77-A67-32) in case No. A67-1687/2007).

Sometimes the courts even emphasize that the taxpayer had the opportunity to contact the relevant services to check the counterparty, but he did not do so (Resolution of the Federal Antimonopoly Service of the Moscow Region dated September 14, 2010 No. KA-A40/10728-10 in case No. A40-4632/10- 115-57).

True, occasionally the courts still come to the conclusion that the taxpayer could not apply to the inspectorate at the place of registration of the counterparty, since only tax authorities have such authority (FAS NWO of July 31, 2013 in case No. A13-8751/2012).

But even if the tax office refuses to respond to the request, the the fact of his direction will indicate that the taxpayer wanted to protect himself when choosing a counterparty and can serve in the future as evidence of due diligence. In this case, it is important that the request is submitted personally to the tax office (a copy of the request with an acceptance mark must be left on hand) or by mail with a receipt receipt and an inventory of the contents (in this case, one copy of the inventory and the returned notification will remain).

As we see, the positions of the courts regarding the scope of actions that need to be performed to verify the integrity of the counterparty vary. True, sometimes the courts are a little disingenuous.

Thus, they point out that the tax inspectorate did not prove the lack of due diligence of the taxpayer - on the contrary, when making controversial transactions, he was asked for notarized copies of the necessary documents. At the same time, the courts emphasize that in the field of tax relations there is presumption of good faith, and law enforcement agencies cannot interpret the concept of “bona fide taxpayers” as imposing additional obligations on taxpayers not provided for by law (Resolution of the Federal Antimonopoly Service of the Moscow Region dated January 31, 2011 No. KA-A40/17302-10 in case No. A40-30846/10-35 -187, resolution of the FAS MO dated December 16, 2010 No. KA-A40/15535-10-P in case No. A40-960/09-126-4, resolution of the FAS MO dated July 22, 2009 No. KA-A40/6386 -09 in case No. A40-67706/08-127-308).

This understanding of good faith was developed by the Constitutional Court of the Russian Federation in October 16, 2003 No. 329-O, which taxpayers often refer to when justifying their position. In particular, the Court emphasized that the taxpayer cannot be held responsible for the actions of all organizations participating in the multi-stage process of paying and transferring taxes to the budget.

At the same time, courts often indicate the need to request relevant documents from the counterparty, emphasizing what these actions mean for the taxpayer nature of the duty(FAS PO dated July 14, 2010 in case No. A57-7689/2009, FAS ZSO dated July 20, 2010 in case No. A81-4676/2009).

Sometimes the attention of the courts may be drawn to other details - for example, the conclusion of an agreement for the “trial” supply of goods small batch to check the counterparty (resolution of the Federal Antimonopoly Service of the Moscow District dated December 16, 2010 No. KA-A40/15535-10-P in case No. A40-960/09-126-4), the fact of registration of the counterparty in several days before the transaction is completed (FAS UO dated November 28, 2012 No. F09-11410/12 in case No. A60-7356/2012), etc. Tax authorities may also refer to the fact that the counterparty organization has "mass leaders and founders", and this fact should have alerted the taxpayer (FAS MO dated November 3, 2011 No. F05-11505/11 in case No. A41-23181/2010).

In conclusion, we note that the presence only one sign of dishonesty counterparty, as a rule, is not an obstacle to recognizing the tax benefit received by the taxpayer as unjustified. However, their combination often makes tax inspectors wary, and the courts make a decision not in favor of the taxpayer.

Is it possible to find out information about your counterparty and obtain its financial statements? It turns out that it is possible. Now a new government service has appeared - the provision of accounting (financial) reporting data of organizations for Russian companies.

This is determined by the Regulations, approved. By Order of Rosstat dated May 20, 2013 N 183.

Who can access this information and what documents are needed for this?

Financial (accounting) reporting data for any organization can be obtained by any organization or any individual (clause 2 of the Regulations).

To do this, you need to submit a request to Rosstat or its territorial branch (Appendix No. 2 to the Regulations).

How to submit a request to statistics? This can be done in different ways: in person, by email, through the website or the post office.

What should I include in my request?

1. The name of your statistics department, its address and telephone number. These data are specified in Appendix 1 to the Regulations. You can make a request for an organization belonging to another branch of Rosstat. In this case, your request will be forwarded to its destination, and you will be informed about it (clauses 40, 44 of the Regulations).

2. Indicate the name and INN (or OKPO) of the company you are interested in and also the reporting period for which you need data (for example, for 2013).

3. Indicate the method of receiving data (mail, email, in person).

4. You must sign and date the request at the end. If the request is made on behalf of an organization, it is signed by an authorized representative. When sending a request electronically, a signature is not required, but you need to indicate your full name.

If the annual financial statements of the counterparty that you need have limited access, you will need to provide documents confirming your rights to them. If you do not have access rights, you will not receive information.

Counterparty accounting data is provided free of charge.

When is accounting information provided?

Providing financial statements by email should take no more than 10 calendar days, by mail - 14 days, if you want to receive information in person - you will receive the data immediately if you submitted a request in advance and made an appointment.

If there is no information about an organization in the statistics because the company does not rent it out, it will not be provided to you. Read about those who submit statistical reporting.

Why do you need information about the counterparty? You can check your supplier, for example, for the item, or check the buyer for solvency. You can also obtain information to go to court.

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A problem that sooner or later arises for many: is my future/current counterparty reliable? When concluding a new contract, extending a relationship or during negotiations on deferred payments, we need as much information as possible. The analytical department for working with overdue debts of the Legium Business Service company conducted a study, found that there is no ideal solution, and proposed its own.

During the Stone Age, a persistent misconception was formed - reliable financial information can only be obtained from the counterparty himself. Unfortunately, the realities of modern business are such that even the financial statements that are received by the banks that issued the loan differ significantly from those that the company sends to the tax office. What can we say about the reliability of the information that the parties share during negotiations.

Goskomstat

The most reliable source of information is government agencies. Legal entities that are required to keep accounting records submit reports to the tax authorities (information is not disclosed), as well as to statistical authorities (information is disclosed on the official portal of the State Statistics Committee).

According to paragraph 1 of Art. 18 Federal Law “On Accounting”, all organizations, with the exception of the public sector and the Central Bank of the Russian Federation, submit one legal copy of the annual accounting (financial) statements to the state statistics body at the place of state registration.

Federal State Unitary Enterprise The main interregional center for processing and dissemination of statistical information of the Federal State Statistics Service (FSUE GMC Rosstat) is engaged in the creation, maintenance and provision of access to the data bank "Accounting statements of organizations (DB BOO)".

Access to the data bank can be obtained on the Multifunctional statistical portal (Multistat). Today, the organization’s financial statements for 2013 on this portal cost 818 rubles, the balance sheet for 2012 costs 328 rubles.

Full access to the database for one year will cost 19,000 rubles.

With not the most affordable price, technological imperfections and interface inconvenience make working with the Goskomstat resource extremely uncomfortable.

Check your counterparty

Some time ago, counterparty verification services, such as, for example, Kontur-Focus, gained popularity. Really useful and very “smart” such resources provide all publicly available information about your partner’s company in one place.

Of course, financial statements, as an element of publicly available information, are also presented in open paid access.

A distinctive feature of the already mentioned service Kontur-Focus is the opportunity to receive a free financial analysis of the activities of your counterparty, prepared on the basis of financial statements submitted to Goskomstat.

The indicators of profitability, liquidity, financial stability and other parameters of the financial viability of the counterparty are described in simple language. And for greater clarity, illustrate the conclusions with tables and diagrams.

The disadvantages of such counterparty control services include their high cost. With all the advantages, the huge, high-quality and truly necessary set of functions of Contour-Focus is balanced by a minus of 57,500 rubles. in year.

150 rub. for all

There are many sites that promise to provide the counterparty’s financial statements every other day for 500 rubles. or 1100 rub. do not inspire any confidence, but they suggest that information should be accessible.

The cost of the counterparty's financial statements on the website www.legium.ru is 150 rubles. for company.

It doesn’t matter whether your counterparty submitted reports to “statistics” once or several times, the price will be the same - 150 rubles. for company.

First of all, you need to make sure that the company is registered in the prescribed manner and is operating. This can be done in different ways.

Check TIN

Make sure that the supplier's TIN is not a random set of numbers, but a real digital code that belongs to the company offering the transaction.

It is very easy to check this, since the Taxpayer Identification Number has its own algorithm, and a fake number most likely will not correspond to it. You can recognize an error in the TIN in any program for preparing information on the income of individuals by entering the number in the “Employer TIN” field. If the number does not satisfy the algorithm, an error message will appear.

At the same time, you can establish the authenticity of the TIN and its affiliation with a particular company on the Federal Tax Service website or using the counterparty verification service.

Request a copy of the state registration certificate (or entry sheet in the Unified State Register of Legal Entities)

The state registration certificate confirms that the counterparty exists as a legal entity and is registered as a taxpayer. From January 1, 2017, when registering legal entities and individual entrepreneurs, instead of a state registration certificate, an entry sheet of the required register is issued - the Unified State Register of Legal Entities or the Unified State Register of Individual Entrepreneurs. Thus, the entry sheet is a document confirming the fact of making an entry in the Unified State Register of Legal Entities or the Unified State Register of Individual Entrepreneurs.

In accordance with clause 13 of the Rules for maintaining the Unified State Register of Legal Entities, the entry sheet of the state register is included in the registration file of a legal entity. In accordance with clause 19 of the Rules for maintaining the Unified State Register of Individual Entrepreneurs, the entry sheet of the state register is included in the registration file of an individual entrepreneur.

Get an extract from the Unified State Register of Legal Entities/Unified State Register of Individual Entrepreneurs

A fresh extract from the Unified State Register of Legal Entities confirms that the counterparty is registered and has not been deregistered at the time of its receipt. In addition, using the Unified State Register of Legal Entities extract, you can check the details specified by counterparties in contracts and other documents.

An extract can be requested directly from a potential partner or using the Federal Tax Service service.

The balance sheet allows you to draw several important conclusions about the company:

• Firstly, it confirms that the company submits reports.
• Secondly, it allows you to establish whether the organization conducted economic activities.
• Thirdly, from accounting records you can learn about the “portfolio” of funds that the company has. If a company has practically zero asset value, significant debt obligations and an authorized capital of 10,000 rubles, this is a reason to think about whether it is worth giving such a company, for example, a trade loan. The company's turnover that is too low compared to the amount of the proposed transaction may also indicate that the supplier is hiding part of the income. In this case, it is better to refuse the deal.

Based on financial reporting data, it is easy to create a financial analysis that will show the dynamics of the company’s activities and allow you to assess its financial stability. In the service, on the company card you can find links to financial statements and mini-financial analysis, which will allow you to immediately see key points in the accounting forms without the need to study a large and complex financial report for the company.

Information about legal entities that have tax arrears and/or have not submitted tax reports for more than a year can also be obtained on the Federal Tax Service website.

Additional Analytics

It is necessary to verify the integrity of the counterparty and collect evidence that you have carried out the necessary checks. Why is it important? In the event of litigation, this will help confirm that your company has demonstrated .

From the point of view of the tax authorities (), a company has not exercised due diligence if it does not have:

• personal contacts of management in the counterparty company when discussing delivery terms and when signing contracts;
• documentary confirmation of the authority of the head of the counterparty company, copies of his identity document;
• information about the actual location of the counterparty, as well as the location of warehouse, production, and retail space;
• information on the method of obtaining information about the counterparty (advertising, recommendations of partners, official website, etc.);
• information on the state registration of the counterparty in the Unified State Register of Legal Entities;
• information about whether the counterparty has the necessary license (if the transaction is concluded within the framework of a licensed activity), a certificate of admission to a certain type of work issued by a self-regulatory organization;
• information about other market participants of similar goods, works, services, including those who offer lower prices.

Company information

Bulk registration address

A mass address is one of the signs of fly-by-night companies. At the end of 2017, the Ministry of Finance issued a warning that if there is confirmed information about the unreliability of the information submitted about the address of a legal entity, the registration authority has the right to refuse registration. According to the document, the inclusion of information about the mass registration address is the basis for checking the accuracy of the data in the Unified State Register of Legal Entities. Thus, by registering companies at a mass address, a legal entity or individual entrepreneur risks being denied registration.

But tightening control over mass addresses applies not only to new businesses, but also to already registered companies: the tax office sends letters to companies that need to provide reliable information about their address to the registration authority. It will not be possible to ignore the notification from the tax authorities: if the address is not confirmed, the submitted documents do not correspond to reliability, then an entry about incorrect information about the address is made in the Unified State Register of Legal Entities, which may lead to the exclusion of the organization from the register, according to. Concluding agreements with counterparties registered at mass addresses is all the more dangerous.

How to check the “mass” of an address? Firstly, a service is available on the Federal Tax Service website that checks the address entered by the user with a list of mass addresses. Secondly, it shows which companies are registered at the same address as the counterparty or service the user is interested in. In some cases, such “neighborhood,” even if we are not talking about mass registration, may turn out to be significant.

Actual location of the counterparty

The discrepancy between the actual and legal addresses in itself does not characterize the counterparty in any way. According to the Federal Tax Service, almost 80% of Russian companies are not located at the legal address specified during registration. But the tax office recommends checking the actual location of the counterparty along with other data.

Such information can be obtained by visiting the legal or actual address of the intended partner. This will allow you not only to clarify whether the counterparty’s office is actually located there, but also to look at the premises, production or retail space, and talk with employees and neighbors in the office building. Such a visit can be especially productive if it is made incognito, under the guise of a buyer or potential partner.

In Contour.Focus, you can view a panorama of buildings and surrounding areas for a specified legal entity in one click. This option is called .

Enforceability of the terms of the contract for the counterparty

It is necessary to have obvious evidence that the counterparty has a real opportunity to fulfill the terms of the contract. First of all, the time spent on delivery or production of goods, performance of work or provision of services is taken into account.

Violations of tax laws

The taxpayer has the right to request from the tax authorities information about the payment of taxes by counterparties. It does not matter whether the inspection responds to the company’s request. The Code does not establish the obligation of tax authorities to provide taxpayers, upon their requests, with information about the fulfillment by counterparties of the obligations provided for by the legislation on taxes and fees, or about their violations of the law ().

As arbitration practice shows, the company’s due diligence is evidenced by the very fact of contacting the tax office with a request to assist in verifying the integrity of counterparties.

In order for the fact of contacting the inspectorate to be recorded, the request should be sent by registered mail with acknowledgment of receipt (you will have one copy of the inventory and the returned notification) or submit the request in person to the tax office (in this case, you will have a copy of the request with a mark of acceptance). .

Arbitration cases

“Black list” on the Federal Tax Service website

We are talking about a register of disqualified persons. Disqualification is an administrative penalty that consists of depriving an individual of certain rights, in particular, the right to occupy leadership positions in the executive body of a legal entity, to join the board of directors (supervisory board), and to carry out entrepreneurial activities to manage a legal entity.

The basis for disqualification may be deliberate or fictitious bankruptcy, concealment of property or property obligations, falsification of accounting and other accounting documents, etc.

To avoid cooperation with companies whose head has been disqualified, it is enough to check a potential partner through a special service on the Federal Tax Service website. The search is carried out by the name of the legal entity and OGRN.

By the end of 2018, the Federal Tax Service launched the “Transparent Business” service in test mode, which can be used to collect comprehensive information about the taxpayer organization and exercise due diligence.

If you enter information about the TIN, OGRN or company name into the search, the following information will appear:

• date of state registration and main state registration number of the legal entity, method of formation of the legal entity and name of the registering authority;
• information about the organization’s registration with the tax authority;
• state of the legal entity;
• address of the legal entity and information about the address of mass registration;
• OKVED;
• size of the authorized capital;
• inaccurate information about the head of the company, management of the activities of many other legal entities;
• category of small and medium-sized enterprise.

You should pay attention to the triangle sign, which may appear in the section as a warning. This means that the information requires special attention.

Powers of the person signing documents

When checking counterparties, the Ministry of Finance recommends obtaining documentary evidence of the authority of the manager (his representative). If the documents are signed by a company representative, you must obtain a power of attorney or other document from the counterparty authorizing this or that person to sign documents on behalf of the company.

The Ministry of Finance also recommends that taxpayers request identification documents from the head of the counterparty company. This will confirm that the documents are signed by the person who has the authority to do so. In addition, there may be cases when the counterparty is registered on a lost or stolen passport. You can find out this on the FMS website.

Transaction information

Confirmation of personal contacts when concluding a transaction

A lack of personal contact when concluding a transaction may indicate that the taxpayer did not exercise due diligence. The collected data on the circumstances of concluding an agreement with the counterparty (who participated in the negotiations, who sold the goods, etc.) will help prove the opposite.

Verification of transaction documents

This procedure allows you to avoid not only claims from tax authorities, but also possible legal disputes.

• check the address indicated in the counterparty’s documents, in particular in invoices;
• make sure that the supplier’s documents do not contain logical contradictions and comply with the Tax Code of the Russian Federation and other laws;
• compare employee signatures on documents in order to eliminate the situation when different signatures are placed on behalf of one person (it is better to exclude such documents so that the Federal Tax Service does not declare them fictitious).

The given list of “filters” is incomplete. There are other ways to exercise caution in choosing a counterparty and obtain the most complete information about him.

The database of financial (accounting) statements of enterprises presented here contains data from 2.3 million Russian organizations. This is official data from Rosstat of the Russian Federation. We have taken additional measures to improve the quality of this reporting and correct minor typos that occur during the formation of the database. It is also possible to conduct a full financial analysis of the enterprise using the found financial statements.

All reporting is prepared according to Russian standards (RAS) and presented starting from 2012. Here are examples of financial statements of leading Russian companies: Gazprom, Aeroflot, Rostelecom.

If, in addition to the financial statements of an organization, you need information about it from the Unified State Register of Legal Entities, we also recommend using free verification of counterparties.

What can you use financial statements for?

The financial statements obtained from this database can be conveniently used for the following purposes:

• obtaining general information about the availability of property and liabilities of the company you are interested in;
• detailed financial analysis of the organization (including by automatically loading data into a special program for financial analysis);
• obtaining real reports from the organization of interest for a number of years for students to write diploma and term papers;
• researching a potential employer, etc.

How does this data differ from that presented in counterparty verification services?

You can also find financial statements in various counterparty verification services, which use the same Rosstat database. However, on our website, reporting undergoes additional verification and processing. Using experience and expertise in the field of accounting and auditing, we have developed an algorithm that reduces the problem of errors and typos in reporting. However, we always recommend that the records contained in the database be verified against original documents obtained directly from the organization, especially when used for official purposes.

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  Exclusion from the Unified State Register of Legal Entities (information about publications in the “Bulletin of State Registration” ... /, in the database of publications on bankruptcy http://www.kommersant ... provided by a potential counterparty to tax reporting. As of 01 ... to the executor, and presents tax reporting. A tax return is provided for... for example, analysis of data from the financial statements and accounting registers of the organization, if... This affects, for example, data from the financial statements on income and expenses, ...

• We take changes into account when preparing financial statements for the half-year

  Preparation of financial statements of budgetary and autonomous institutions, starting with reporting for... f. 0503737), presented as of the reporting date, and cash receipts... f. 0503737), presented as of the reporting date, and the disposal indicator... of the Russian Federation, produced for accounting purposes (exchange difference). Positive... rights to use non-financial assets at the reporting date. * * * Changes made by orders... Read about changes in annual reporting forms in the next publications of the Ayudar system...

• Federal resource: what businesses are required to disclose about themselves in it

  ...); information about financial and (or) accounting statements in cases where federal law... assets, financial and (or) accounting statements, availability of licenses, collateral... the need to comply with legal requirements on the publication of legally significant information about facts. ..