Web consolidation 76 login. Consolidated group reporting. Proportional consolidation method

Unified electronic document management system for public authorities of the Yaroslavl region

Information system for electronic document management of public authorities of the Yaroslavl region (ESED OGV YaO) and municipal districts of the Yaroslavl region (EDS MR YaO). The system ensures the construction of a unified documentation and management space for the authorities of the Yaroslavl region, transparency of the activities of the authorities, and reduces costs and labor intensity of processes. All state authorities and local governments of the Yaroslavl region participate in electronic document management. The system users are about 4,500 regional government employees.

RCIS "GU-YAO"

Regional integrated information system "Public Services - Yaroslavl Region" (RCIS "GU-YAO"), created as part of the implementation of the federal law of July 27, 2010 N 210-FZ "On the organization of the provision of state and municipal services." The system provides automation of administrative procedures for the provision of state (municipal) services in the Yaroslavl region using information and communication technologies, and also implements the process of interdepartmental electronic interaction between state authorities and local authorities of the region. Users of the system are more than 700 employees of regional authorities.

A software package that automates the process of generating and posting information about the activities of state and municipal institutions of the Yaroslavl region on the official website of the Russian Federation for posting information about state (municipal) institutions www.bus.gov.ru. The collection of indicators of structured information about institutions (including their processing and storage), the consolidation of information on the activities of state (municipal) institutions, taking into account the approved lists of services (works), as well as the generation of statistical and analytical reports on their activities are ensured. Users of the system are more than 1,900 employees of state and municipal institutions of the Yaroslavl region, as well as financial authorities and main managers of budget funds.

An information system used to organize and conduct distance learning and testing for government employees of the Yaroslavl region. The system ensures the collection of applications for training, planning and maintaining a schedule of electronic training courses, and feedback on training is collected, which collectively contributes to the professional development of employees of regional authorities. The total number of system users exceeds 4,100 regional government employees.

Information system for user support of the OGV YaO (HelpDesk)

Information system for technical support and solving user problems with computers, hardware and software. The system provides a single point of contact for technical support, a convenient and understandable mechanism for users, and monitoring the execution of requests. For technical support specialists, this means monitoring the sequence of work, time and resources spent. Storing a knowledge base based on past requests, identifying problem areas of IT infrastructure and information systems. Users of the system are more than 3,000 employees of regional authorities and subordinate institutions.

Portal of methodological support and technical monitoring of e-government components of the Yaroslavl region ()

An information system that maintains statistical information on the process of interdepartmental electronic interaction between government bodies (federal and regional levels) and local governments of the Yaroslavl region, technical monitoring of the components of the region’s electronic government. It is also used to post information (including user documentation) about information systems that are part of e-government.

Information system "AISDOU"

The automated information system "AISDOU" provides automation of the process of accounting for priority, monitoring the state of priority and movement of students, and automation of the process of enrollment in an educational institution. Using the IS, the processes of providing services to the Applicant are automated: submitting applications, informing about the progress of the service, informing about the results of the service. "AISDOU" was created with the aim of realizing the rights of citizens of the Russian Federation to education, guaranteeing universal access and free preschool education in state and municipal educational institutions in accordance with Article 43 of the Constitution of the Russian Federation. With its help, transparency of the progress of the provision of state and municipal services for Applicants is ensured, a unified register of waiting lists is formed and strict priority is observed during recruitment.

Centralized system for managing visitor queues in the Yaroslavl region

The centralized system for managing queues of visitors in the Yaroslavl region is designed to automate the processes of receiving visitors in executive authorities, local governments and institutions of the Yaroslavl region. The system allows you to: conduct operational and preliminary recording via the Internet, including through the EPGU, the portal of government authorities of the Yaroslavl region and other departmental portals; improve the quality and speed of service provision; obtain an assessment of the quality of the work of specialists and the provision of services; monitor and analyze statistics on the workload of specialists.

GIS "Contingent"

The regional segment of the GIS “Contingent” is an automated information system created by a constituent entity of the Russian Federation, and is intended to automate at the regional level the accounting of the contingent of students, data on organizations carrying out educational activities, the formation and transfer to the federal level of the necessary information on the region. The creation of a regional segment of the GIS “Contingent” is aimed at solving a number of pressing problems in the development of preschool, general, vocational and additional education, including improving the quality and efficiency of management decision-making, through the organization of effective interdepartmental electronic information exchange.

Web services "ASIOU"

Web services automate the process of selling services: “Registration with educational institutions that implement the basic educational program of preschool education”; “Providing information on the student’s current progress, maintaining an electronic diary and an electronic progress log”; “Acceptance of applications and enrollment in an educational institution”; “Acceptance of applications and enrollment in a preschool educational institution.” The information system is designed to solve the following problems: Automation of receiving applications from EPGU; Monitoring of applications submitted electronically; Transfer of applications to departmental systems of ASIOU and AISDOU; Informing the applicant about the progress of services

Web service Irbis

Web services ensure interaction between EPGU and libraries of the Yaroslavl region within the framework of the implementation of the services “Obtaining access to the reference and retrieval apparatus of libraries, databases” and “Providing access to digitized publications stored in libraries, including the collection of rare books, taking into account compliance requirements of the legislation of the Russian Federation on copyright and related rights"

APPROVED

resolution

Regional Governments
from 01/01/2001

REGULATIONS

organizing the processes of support and maintenance of the software package "Web-consolidation 86n"

to post information on the official website on the Internet

1. General Provisions

1.1. The Regulations for organizing the processes of support and technical maintenance of the “Web-consolidation 86n” software package for posting information on the official website on the Internet (hereinafter referred to as the Regulations) determine the procedure for interaction between state (municipal) institutions of the Yaroslavl region, executive authorities, municipal local governments entities of the Yaroslavl region in order to ensure the functioning of the “Web-consolidation 86n” software package.

1.2. Software and hardware solution for collecting, consolidating and uploading information to the official website of the Russian Federation for posting information about state (municipal) institutions www. ***** (hereinafter referred to as the official website of the State Medical University) in accordance with the requirements of Order No. 86n of the Ministry of Finance of the Russian Federation dated July 21, 2011 “On approval of the procedure for providing information by a state (municipal) institution, posting it on the official website on the Internet and maintaining of the specified site" (hereinafter referred to as order No. 86n) is provided by the "Web-consolidation 86n" software package.

2. Main functions of participants

2.1. The participants of the interaction are:

The curator of the system is the Department of Finance of the Yaroslavl Region (hereinafter referred to as the curator of the system);

The authorized organization for posting information on the official website of the State Medical University is the state-owned enterprise of the Yaroslavl region “Electronic Region” (hereinafter referred to as the administrator);

Institutions – state (municipal) institutions of the Yaroslavl region;

Founders/main managers of budgetary funds of state and municipal institutions of the Yaroslavl region (hereinafter referred to as GRBS);

Financial authorities of municipalities of the Yaroslavl region.

2.2. The main functions of the system curator are:

Control of timing and quality of published information about state (municipal) institutions;

System development methodology;

Legal regulation within the scope of competence.

2.3. The main functions of the administrator are:

Maintaining the functionality of the “Web-consolidation 86n” software package;

Dispatching and registration of requests from interaction participants;

Administration, consulting users on the operation of the “Web-consolidation 86n” software package;

Generating passwords for institutional users;

Keeping directories up to date:

public legal entities;

All-Russian classifier of units of measurement;

subsidies;

institutions;

founders;

Posting information about state (municipal) institutions on the official website of the State Medical University;

Timely informing interaction participants about violation of deadlines for posting information, updates and changes to the system.

2.4. The main functions of the institution are:

Providing up-to-date information about the institution;

Filling in the missing information on the details of the institution;

Preparation and placement of electronic copies of documents;

Sending prepared documents for approval to the founder/GRBS in accordance with Order 86n.

2.5. The main functions of the founder/GRBS are:

Monitoring the timing and quality of information provision by subordinate institutions;

Checking the correctness of filling in information for subordinate institutions;

Sending documents for revision to institutions in case of incorrectly filled out information;

Coordination of information on subordinate institutions if correct data is provided.

2.6. The main functions of the financial authority are:

Formation and maintenance of an up-to-date register (list) of state (municipal) services (works);

Formation and maintenance of a directory of subsidies up to date.

Information about the budget estimate;

State (municipal) task;

Information about the results of operations and the use of property;

Information about control activities;

Information on the forms approved by order of the Ministry of Finance of the Russian Federation No. “On approval of the Instructions on the procedure for drawing up and submitting annual and quarterly financial statements of state (municipal) budgetary and autonomous institutions”:

balance sheet of a state (municipal) institution (form 0503730);

report on financial results of activities (form 0503721);

report on the institution’s implementation of its financial and economic activity plan (form 0503737);

report on financial results of activities (form 0503121);

balance (form 0503130);

report on the implementation of estimates of income and expenses for income-generating activities (form 0503137).

3.2. The “institutional passport” section is filled in from the data of the Unified State Register of Legal Entities of the Office of the Federal Tax Service for the Yaroslavl Region.

3.3. Filling the remaining sections of the “Web-consolidation 86n” software package with data is carried out by state (municipal) institutions independently on the basis of relevant documents.

3.4. The correctness of the entered data is checked by the founder/GRBS based on the posted scanned copies of documents.

3.5. The administrator, in accordance with the order of the Governor of the region dated 01/01/2001 “On measures to implement in 2012 the Federal Law of May 8, 2010 and the order of the Ministry of Finance of the Russian Federation dated 01/01/01 No. 86n”, posts information on the official website of the State Medical University.

3.6. Timing and frequency of filling the software package “Web-consolidation 86n” with data.

3.6.1. Filling with data from the Unified State Register of Legal Entities is carried out on the 10th and 25th of each month.

3.6.2. Filling with other data is carried out within the time frame and in the volumes regulated by Order No. 86n.

3.7. As part of the process of functioning and maintaining the “Web-consolidation 86-” software package, functions are identified that are distributed among the interaction participants as follows:

List of abbreviations used

EUS ES – a single universal electronic signature certificate

4. Participants’ access to the software package

"W eb-consolidation 86n"

4.1. Assignment of access to the “Web-consolidation 86n” software package is made by the administrator on the basis of an application for registration of newly created institutions in the form in accordance with Appendix 1 to the Regulations, sent electronically to the address: webk @ er 76. ru, and the original power of attorney in the form in accordance with the appendix 2 to the Regulations.

4.2. The administrator, within 5 working days, creates an account, generates passwords and provides information on paper or electronically for access to the “Web-consolidation 86n” software package to the responsible employee of the institution after receiving the original power of attorney.

4.3. In order to obtain and record access rights to sections of the “Web-consolidation 86n” software package, the heads of institutions, within their competence, appoint an employee responsible for posting information about the institution.

4.4. The specified employee is obliged:

Timely place information about the institution in the “Web-consolidation 86n” software package;

Inform the administrator about all software failures when working in the system by email: webk @ er 76. ru.

5. Responsibility for compliance with the Regulations

The heads of the state (municipal) institution are responsible for organizing the collection, input and transmission of information in the “Web-consolidation 86n” software package in accordance with these Regulations.

Appendix 1 to the Regulations

Form

APPLICATION for registration of newly created institutions
Public - legal education	Name of the main manager of budget funds	KVK of the main manager of budget funds	TIN of the institution	Checkpoint of the institution	Full name of the legal entity (institution)	Type of institution	Responsible executive in the institution
surname, first name, surname	job title		email address

Appendix 2 to the Regulations

POWER OF ATTORNEY

from___________

place of issue

_____________________________________________________________

INN/KPP ______________________________________________________________

actual location address:________________________________,

represented by the director_________________________________________________,

acting on the basis of the charter, this power of attorney authorizes the state-owned enterprise of the Yaroslavl region "Electronic Region", /, legal address: Yaroslavl, st. Pobeda, 16b, actual location address: b, acting on the basis of the charter, carry out the functions of generating and providing information about ____________________________________________________________

__________________________________________________________________

(full name of the state (municipal) institution)

on the official website of the Russian Federation to post information about state and municipal institutions www. bus. gov. ru in accordance with the order of the Federal Treasury “On approval of the requirements for the procedure for generating structured information about institutions and electronic copies of documents posted on the official website on the Internet” and the order of the Governor of the region dated 01.01.2001 “On measures for the implementation in 2012 of the Federal Law of May 8, 2010 No. 83-FZ and order of the Ministry of Finance of the Russian Federation dated January 1, 2001 No. 86n.”

This power of attorney is issued for a period of three years from the date of its execution.

Director ____________________ _____________

(signature) (transcript

Signatures)

Chief Accountant _____________________ _____________

(signature) (transcript

Analysis consists of fragmenting the surrounding world and studying individual components. It is finite in itself and lasts until the smallest indivisible particle is reached: a person in society, an atom in the world of matter and a byte in the information space. Having reached this point, the theoretical or practical limit of crushing, you involuntarily run into a wall. What's behind it? The inner world of a person is so complex and individual that you comprehend it not with your mind, but with your soul. Colossal and incomparable in its power, the energy of the atom, which, when released, can destroy the entire world. Meaningless and incoherent strokes, which in themselves do not represent a symbol and have no meaning. What's behind you? The roads that everyone follows, and the paths trodden by one’s own feet, are the result of constant choice and weighing, studying and decision-making. And now they are passed, and, looking at them, you understand that you can no longer live without movement and that the paths you have passed have meaning, they can be reduced to a highway. Combining disparate objects into a system is synthesis. This is how we come to synthesis through analysis, to induction through deduction, and integrity appears in the view.

Microeconomics as a field of knowledge is finite. On the one hand, theoretical development prospects can extend to plus infinity or, conversely, go to an almost unlimited minus. On the other hand, each company is not initially isolated from the outside world and cannot work according to the principles of autarky, a closed and in every sense self-sufficient space. This is a separate part of something larger, and an adequate understanding of its activities can only be formed by studying the complex and diverse relationships and interdependencies. And the place of the company in a particular system, the extent to which it has entered into it, largely determines in what area - up or down from zero - its result will be. That is why, in addition to internal processes, the macroeconomic situation is also studied, ranging from the city’s economy to global trends on a global scale.

And here, when we talk about the breadth of view at the micro level, we will inevitably come to the conclusion about the need for consolidated data. Let's consider a situation where the decision to prepare consolidated statements comes from management and the data themselves are focused, first of all, on making management decisions. On the one hand, this is good - freedom of action is practically unlimited. On the other hand, this is not as good as it seems - the regulations greatly simplify the task. Let's turn to the regulatory framework.

In accordance with Art. 43 of the Federal Law of December 2, 1990 No. 395-1 (as amended on July 27, 2006) “On Banks and Banking Activities”, the parent credit organization of a banking group, the parent organization of a banking holding company draw up and submit to the Bank of Russia for the purpose of supervision for the activities of credit institutions, consolidated reporting on the activities of a banking group and consolidated reporting on the activities of a banking holding company, each of which includes a consolidated accounting report, a consolidated profit and loss statement, as well as risk calculations on a consolidated basis.

For the purposes of compiling, presenting and publishing consolidated statements, the said consolidated statements must include the statements of other legal entities in respect of which credit institutions that are part of the banking group or the parent organization of the banking holding company may have a significant (direct or indirect) influence on the activities and decisions made by the management bodies of these legal entities. The forms of consolidated reporting and the procedure for filling them out are set out in the regulation of the Central Bank of the Russian Federation dated July 30, 2002 No. 191-P “On Consolidated Reporting” (as amended by the instruction of the Central Bank of the Russian Federation dated February 18, 2005 No. 1553-U). In addition, there is a provision of the Central Bank of the Russian Federation dated January 5, 2004 No. 246-P “On the procedure for the preparation of consolidated statements by the parent credit organization of a banking/consolidated group” (as amended by the instruction of the Central Bank of the Russian Federation dated February 18, 2005 No. 1554-U), that is, the consolidation process can be called methodically worked out.

In accordance with clause 5.7 of the regulation “On the Federal Treasury”, approved by Decree of the Government of the Russian Federation of December 1, 2004 No. 703, the Federal Treasury compiles and submits to the Ministry of Finance of the Russian Federation operational information and reporting on the execution of the federal budget, reporting on the execution of the consolidated budget of the Russian Federation.

In accordance with paragraph 5 of Art. 11 of Federal Law No. 190-FZ of November 30, 1995 No. 190-FZ “On Financial-Industrial Groups” the central company of a financial-industrial group in cases established by this Federal Law, other legislative acts of the Russian Federation, the agreement on the creation of a financial-industrial group , maintains summary (consolidated) accounting, reporting and balance sheet of the financial and industrial group.

Thus, consolidation is widespread in the budget system, taking place in the banking sector of the economy and the activities of financial and industrial groups. In all other segments it occurs infrequently and is not sufficiently developed.

Thus, this work examines an absolutely non-standard situation: in accordance with the legislation of the Russian Federation, consolidated reporting is not mandatory, each company from a group of companies is legally independent, the accounting policy of each individual company is in no way coordinated with any other, and any coincidence is accidental, access to accounting data is provided, but the accounting itself is maintained in different 1 C databases. For effective management, you need to rise above the zone of intra-company vision, look beyond its boundaries and obtain reporting for a group of companies with maximum accuracy. Below is the same non-standard solution to this problem.

To successfully consolidate data, it is first necessary to overcome a number of individual characteristics and bring the reporting of each company to a unified form.

It is generally accepted that consolidation is possible only for those companies that have a single accounting policy and the same taxation regime, and for the consolidation process it is necessary to bring the accounting records of all companies into uniformity, subordinating it to the purposes of consolidation.

Even at first glance, this statement makes you think, because consolidated reporting is not even a result, but only its recording, and certainly not a goal. Moreover, the transition of companies to other principles of accounting policy is possible only from the beginning of the calendar year, but even in this case it will inevitably entail a change in the procedure for taxation and reflection of business transactions. This may not only be inconvenient, but also disadvantageous for business owners.

In this regard, the author of this article has developed an approach according to which the order of formation of “Balance Sheet” items that exists for legal entities does not matter. The whole point is that not external, but internal forms of accounting reporting - balance sheets - are taken as the basis, or primary source. On their basis, the “Balance” lines are formed according to uniform principles. Thus, to consolidate data, a kind of accounting policy is developed, which is based on the actually existing accounting procedure and levels out inconsistencies in intercompany accounting.

Balance sheet lines reflecting the status of settlements can be formed according to one of two principles: either on the basis of the net balance (the difference between debit and credit on the corresponding accounts), or on the basis of the expanded balance, where both receivables and payables for the counterparty are visible. This feature must be taken into account when creating the balance sheet. In the first case, it is formed in a completely standard way. In the second, before generating the report, you need to open the “Expanded balance” tab of the turnover balance sheet, find the corresponding settlement accounts, for each of them in the “Subconto” field, select “Expand balance by” and make a mark on the “Counterparties” parameter.

Based on the data from the balance sheet (account balance at the beginning and end of the period), the corresponding balance sheet lines will be generated:

By summing the balance sheet lines generated for each company, we obtain a consolidated balance sheet for the group of companies. It is worth immediately noting that the concepts of consolidated and consolidated reporting are not identical. Summary indicators represent the result of simple summation, and consolidated are the next stage of data processing, implying a deep penetration into the data structure and highlighting intra-group turnover.

In principle, a similar process occurs when accounting in its classical sense.

Accounting is based on the multiplier effect; it shows us all turnover, including on-farm turnover.

On a macro scale, the multiplier effect in some cases only intensifies and acquires new, more saturated shades:

• One of the key indicators of state development - GDP - is built on the balance sheet principle and represents the total volume of production. Regardless of the added value created at each stage of the production process, the total volume is taken into account;
• under the influence of the banking and money multiplier, non-cash money is recognized as real as cash.

As for tax accounting, the multiplier is unacceptable here - balance sheet items reflect each asset or liability of the company only once, and profit or loss never takes into account the movement of values ​​between divisions of the enterprise.

As for the consolidated reporting we received, it is precisely multiplied. Relationships arise between interconnected companies related to the alienation of valuables, be it the provision of loans, assignment of claims, sale of fixed assets, materials or finished products. And if we consider a group of companies as a single whole, then such operations are intra-company. The sale of values ​​to each other is equated to intra-company movement through warehouses; loans or assignment of claims are, in their economic essence, similar to issuing accountable amounts or changing responsible persons, etc. The only difference is that each legally independent company within the group is profit-oriented. This principle can also be traced in intergroup relations, when loans are interest-bearing, and the sale of values ​​is carried out at a trade margin. Seeing intragroup loans is one of the easiest tasks. In order to allocate a portion of the profits earned from group members, a lot of effort must be made. One way or another, to move forward, it is necessary to penetrate even deeper into the source data, go down to the next level of detail, and move from the balance sheet to the account balance sheet. And here is another crossroads.

First way

Collection of initial data, their search, sifting and selection is one of the main problems of both the analyst and the synthesizer. They, data, are a kind of products necessary for preparing information food, and the consumption of this intellectual food is one of the indispensable conditions for the normal functioning of a company.

Of course, the quality of the final information depends on the quality of the initial data. But no matter what products we have, there is always a choice; each of them has its own recipe. Naturally, what is prepared on a regular basis is done faster and more accurately over time. So it is here - if the decision to consolidate data is made on a regular basis, if such information is needed at a predetermined frequency, then the first path is chosen. Its basis is that directories are adapted in the accounting programs of companies included in the group: appropriate folders are created in them that allow you to see transactions for the group.

It is important that when preparing consolidated reporting, the complex system of intragroup interactions is not considered in detail. The key relationship is based on the “company-group” principle.

So, if interrelated companies sell fixed assets to each other, then two folders are created in the “Fixed Assets” directory: “Fixed assets sold to the group” and “Fixed assets received from the group” (the groups will include fixed assets transferred to any of the group companies and received from them). Then, when generating balance sheets for accounts 01, 02, 03, 83.1, in the line “Type of subaccount 1” from the directory “Fixed assets”, the folders we created are selected, and as a result, the intra-group turnover of fixed assets is visible. To obtain page 120 of the consolidated balance sheet, it is necessary to find the difference between the amount of “fixed assets sold to the group” and “fixed assets received from the group” and reduce the value of the line from the consolidated balance sheet by this difference (if accounting transactions are reflected in a timely manner, this difference will show the amount of the trade margin by OS implementation within the group). Balance lines 135 and 420 are adjusted in the same way.

Intangible assets are alienated in exceptional cases, and if this does happen, then the adjustment algorithm completely coincides with that described above. In the “Intangible assets and R&D expenses” directory, folders are created “Intangible assets sold to the group” and “Intangible assets received from the group” (accordingly, the groups will include intangible assets transferred to any of the group companies and received from them), which will allow you to see intra-group turnover by accounts 04, 05. Then the trade margin on intra-group sales of intangible assets is found and subtracted from page 130 of the consolidated balance sheet. We get page 130 of the consolidated balance sheet for the group of companies.

Depending on the characteristics of the relationship between companies, using the grouping of directory elements, intra-group sales of products and services are highlighted.

When selling materials internally, a pair of folders are created in the “Materials” directory (account 10, 14.1), and page 211 of the consolidated balance sheet is adjusted for the trade margin. By analogy, page 212 is adjusted for agricultural enterprises.

It is known that acquired material assets at the end of the reporting period can acquire one of four provisions:

• “settle” on the balances (stocks) in the form in which they were received;
• transform into another type of inventory (work in progress);
• go into production and affect the cost of manufactured products;
• be sold externally.

In principle, if analytical groups are created in all reference books, then highlighting each direction is a very real task.

The balances of valuables acquired from group members can be seen when generating balance sheets for the corresponding subaccounts.

What is reflected in the cost of manufactured products can be traced when creating the “Product Cost” document in the “Production + Services + Accounting” configuration, in which the corresponding group of inventory items is selected in the “Cost” line.

Values ​​sold externally can be seen when generating the document “Shipment to buyers and commission agents.”

The difference between the total amount and the amount of inventory items for each group will mean inventory items in work in progress. The amounts received are cleared from the previously calculated percentage of the trade margin. In the future, these calculations will be used when adjusting revenue, cost and balance line 213.

After the total amount of inventories received as a result of intergroup transactions has been found, line 220 is adjusted to the amount of VAT accrued on the trade margin.

If one of the group companies is an investor, carries out construction and installation work for another company and issues invoices as individual stages of work are completed, then similar pairs of folders are created in the directories “Equipment” and “Items of Non-Current Assets”, which will include investment objects for related companies, and trade margin is calculated. Depending on the specifics of the accounting policy, it becomes clear which accounting accounts reflect the equipment and non-current assets acquired from related companies, and in the formation of which balance sheet lines the balances on these accounts are involved. After this, the corresponding lines of the consolidated balance sheet are adjusted to the amount of the trade margin and the consolidated reporting indicators are found. For example, this may be page 130 for one company and page 213 for another.

To highlight internal mutual settlements, one folder is created - “Group of Companies” in the “Counterparties” directory. With its help, you can track intra-group turnover on accounts 45, 46, 58.1.1, 58.1.2, 58.2, 58.3, 58.4, 58.5, 60, 62, 63, 66, 67, 76.1, 76.2, 76.3, 76.5, 76.6, 76 AB and find consolidated balance lines 140, 215, 240, 250, 510, 610, 621, 625.

Lastly, page 470 is calculated. In order to identify retained earnings for a group of companies, it is necessary to reduce the existing value of the consolidated balance sheet by the profit received as a result of transactions with members of the group. If all the procedures described above were used for consolidation, isolating such profit will not be difficult - you just need to add up all the amounts of intra-group markups received and subtract the result from line 470 of the consolidated balance sheet.

The resulting consolidated document can hardly be called a balance sheet in the accounting sense of the word. Most likely, the asset will not equal the liability. This may be due to several factors, including a discrepancy between the periods of recording transactions, and the assignment of claims and obligations. And if for the construction of classical forms of reporting for one company, equality of assets and liabilities is simply necessary, then during consolidation, in our opinion, such a requirement is not mandatory. The fact is that the process of data consolidation is aimed at business assessment, which initially involves arithmetic operations with balance sheet indicators - revaluation of assets in accordance with market value, subtraction of liabilities from the company’s assets, etc.

Moreover, from the ratio of assets and liabilities we will be able to draw more realistic conclusions about such group criteria as liquidity, solvency, and financial stability. Even at first glance, one can evaluate the excess of a group’s net assets over its net liabilities as a positive trend and, conversely, an excess of liabilities over assets as an undesirable phenomenon. To present information in a more visual form, you can highlight those assets and liabilities that cause inequality and provide appropriate explanations. This procedure is carried out in exceptional cases, as it is very labor-intensive. To implement this, the “company-group” relationship must be expanded to inter-company chains of interactions.

Thus, if consolidation is a planned phenomenon, one can prepare for it. But let’s assume that the decision to consolidate is made at the end of the reporting period. In this case, the source data is the result of accounting in the form in which it is maintained, and it is naturally impossible to change existing records. We'll have to go by what's available.

Second way

As for accounts payable and receivable, here we can do the same as in the optimal version - create groups, create account balance sheets based on them, and adjust the consolidated balance sheet data to obtain consolidated statements.

By luck, intra-group sales may initially be recorded in the accounting registers. For example, according to accounts 90.1 “Revenue”, 90.2 “Cost of sales” and 90.3 “Value added tax” for such turnover, a corresponding type of item can be specially created, according to accounts 91.1, 91.2 - the corresponding other income and expenses, from the very name of which already the purpose is clear.

If a happy accident did not occur, then a report can be generated reflecting the implementation of values. To do this, in the list of reports 1 C “Accounting”, select “Sales Book”, after which the name of the document will appear - “Reports on issued invoices”. From three options for generating a report, select the “Sales Book”, uncheck the “generate a report using a standard form” checkbox, and in the document selection conditions that appear, select the desired buyer (a group from the “Counterparties” directory). In this case, only sales revenue and separately the amount of VAT, net revenue will be visible, and the cost will become a calculated indicator. If instead of the “Sales Book” you select “Logbook of issued invoices”, then the VAT amount will have to be calculated manually, but you will see a settlement document reflecting the essence of the transaction - the provision of services, shipment of materials, etc.

If another configuration of the 1C program is used, which does not contain the named report, then the search for source data continues, until the programmers develop additional reports.

Another option is to collect data from settlement reconciliation reports. From this document, all sales transactions (separate shipment of materials to third parties, provision of services, disposal of fixed assets) and receipts (separate receipt of inventories, services of third parties, receipt of fixed assets) are manually summarized. A reconciliation report is generated immediately for all accounts (accounts 60, 62, 66, 67, 75, 76, 79) plus balance sheets for each account to determine the amount of receivables and payables. Or reconciliation acts are generated separately for each of the accounts, and sales are selected from these documents, and the size of receivables and payables for the group is estimated. VAT and cost will also be calculated values.

If special (for example, preferential) sales conditions are not applied when selling fixed assets within the group, then to adjust the balance sheet lines for each company included in the group, it is necessary to perform the following calculations based on the algorithm:

1. Find the share of cost in sales revenue.

2. Find the share of trade margins in sales revenue.

3. Multiply the amount of intra-group sales of fixed assets by the indicator obtained in step 1. We obtain the cost of fixed assets sold within the group.

4. Multiply the amount of intra-group sales of fixed assets by the indicator obtained under clause 2. We obtain the trade margin for fixed assets sold within the group.

5. Subtract intra-group turnover from the proceeds from the sale of fixed assets. We obtain the value of revenue from the sale of fixed assets for consolidated reporting.

6. Subtract the result from point 3 from the total cost. We obtain the cost of sold fixed assets, which contains the markup received from group members.

7. According to accounting data (SALT, account analysis, etc.), we determine what percentage of received fixed assets is written off as cost.

8. The result according to point 3 is multiplied by the results according to point. 4 and 7. We subtract the resulting amount from the cost price.

9. According to accounting data (SALT, account analysis, etc.), we determine what percentage of received fixed assets was sold to third parties.

10. The result according to point 3 is multiplied by the results according to point. 4 and 9. We subtract the received amount from the cost price.

11. According to accounting data (SALT, account analysis, etc.), we determine what percentage of received fixed assets falls on balances.

12. The result according to paragraph 3 is multiplied by the results according to paragraph. 4 and 11. We subtract the resulting amount from the balances of fixed assets, bringing them into compliance with the requirements of consolidated reporting.

13. From 100% we subtract the results according to paragraphs. 7, 9, 11, while receiving the percentage of received fixed assets remaining in work in progress (certainly for fixed assets this indicator will be zero. Its calculation is provided in order not to violate the algorithm).

14. The result according to paragraph 3 is multiplied by the results according to paragraph. 4 and 13. The amount received is subtracted from work in progress.

We use the algorithm described above to adjust the summary data on intra-group sales of intangible assets, materials, services, and finished products. Of course, the results obtained will contain an error associated with generalization, therefore the algorithm described above is used only in the absence of additional, clarifying information or if the time spent on processing information significantly exceeds the beneficial effect of its use.

So, no matter which path is chosen, a consolidated “Balance Sheet” will be formed. In principle, this document is quite sufficient to assess the activities of a group of companies. Depending on what goals and objectives the consolidated statements are oriented towards, based on the available data, you can draw up either the entire “Profit and Loss Statement”, or limit yourself to adjusting a single indicator - net profit. To calculate it, it is necessary to adjust the net profit received from the consolidated “Profit and Loss Statement” to the value of the net profit received from group members. After this small calculation, the analysis of the group’s activities becomes quite feasible.

E.V. Kistereva, head of the financial and economic department of JSC Rokadovskie Mineralnye Vody

GOVERNMENT OF YAROSLAV REGION

RESOLUTION

ABOUT THE ORGANIZATION OF PROCESSES OF SUPPORT AND MAINTENANCE OF THE SOFTWARE COMPLEX "WEB-CONSOLIDATION 86N"

In order to organize effective work to implement the Federal Law of May 8, 2010 N 83-FZ "On amendments to certain legislative acts of the Russian Federation in connection with improving the legal status of state (municipal) institutions" and

THE REGIONAL GOVERNMENT DECIDES:

1. Approve the attached Regulations for organizing the processes of support and technical maintenance of the “Web-consolidation 86n” software package for posting information on the official website on the Internet.

2. To appoint the state budgetary institution of the Yaroslavl region "Electronic Region" as an authorized organization for posting information specified in the order of the Ministry of Finance of the Russian Federation dated July 21, 2011 N 86n "On approval of the procedure for providing information by a state (municipal) institution, its placement on the official website in the Internet and maintaining the specified website”, on the official website for posting information about state and municipal institutions and the operator of the “Web-consolidation 86n” software package.

(as amended by Resolutions of the Government of the Yaroslavl Region dated July 11, 2014 N 676-p, dated December 29, 2017 N 991-p)

3. Entrust control over the implementation of the resolution to the Deputy Chairman of the Regional Government, who is in charge of financial issues.

(clause 3 as amended)

4. The resolution comes into force from the moment of signing.

Governor of the region
S.N.YASTREBOV

REGULATIONS FOR ORGANIZING PROCESSES OF SUPPORT AND MAINTENANCE OF THE SOFTWARE COMPLEX "WEB-CONSOLIDATION 86N" FOR POSTING INFORMATION ON THE OFFICIAL SITE ON THE INTERNET

Approved
resolution
Regional Governments
dated 05.05.2014 N 410-p

1. General Provisions

1.1. The Regulations for organizing the processes of support and technical maintenance of the "Web-consolidation 86n" software package for posting information on the official website on the Internet (hereinafter referred to as the Regulations) determine the procedure for interaction between state (municipal) institutions of the Yaroslavl region, executive authorities, municipal local governments entities of the Yaroslavl region in order to ensure the functioning of the "Web-consolidation 86n" software package.

1.2. Software and hardware solution for collecting, consolidating and uploading information to the official website of the Russian Federation for posting information about state (municipal) institutions www.bus.gov.ru (hereinafter referred to as the official website of the State Medical University) in accordance with the requirements of the order of the Ministry of Finance of the Russian Federation dated 21 July 2011 N 86n “On approval of the procedure for providing information by a state (municipal) institution, posting it on the official website on the Internet and maintaining the specified site” (hereinafter referred to as Order N 86n) is provided by the “Web-consolidation 86n” software package.

2. Main functions of participants

2.1. The participants of the interaction are:

The curator of the system is the Department of Finance of the Yaroslavl Region (hereinafter referred to as the curator of the system);

The authorized organization for posting information on the official website of the State Medical University is the state budgetary institution of the Yaroslavl region "Electronic Region" (hereinafter referred to as the administrator);

(as amended by Decree of the Government of the Yaroslavl Region dated July 11, 2014 N 676-p)

Institutions - state (municipal) institutions of the Yaroslavl region;

Founders/main managers of budgetary funds of state and municipal institutions of the Yaroslavl region (hereinafter - GRBS);

Financial authorities of municipalities of the Yaroslavl region.

2.2. The main functions of the system curator are:

Control of timing and quality of published information about state (municipal) institutions;

System development methodology;

Legal regulation within the scope of competence.

2.3. The main functions of the administrator are:

Maintaining the functionality of the "Web-consolidation 86n" software package;

Dispatching and registration of requests from interaction participants;

Administration, consulting users on the operation of the "Web-consolidation 86n" software package;

Generating passwords for institutional users;

Keeping directories up to date:

public legal entities;

All-Russian classifier of units of measurement;

subsidies;

institutions;

public sector organizations;

founders;

Posting information about state (municipal) institutions on the official website of the State Medical University;

Timely informing interaction participants about violation of deadlines for posting information, updates and changes to the system.

2.4. The main functions of an institution in the event of the adoption of a legal act of a non-normative nature by the founder on the transfer of the right to place documents on a state (municipal) institution on the official website of the State Medical University to this institution are:

(as amended by Decree of the Government of the Yaroslavl Region dated December 29, 2017 N 991-p)

Preparation and placement of electronic copies of documents;

Sending prepared documents for approval to the founder/GRBS in accordance with Order 86n.

2.5. In the case of independently filling out sections of the "Web-consolidation 86n" software package, the main functions of the founder are:

(as amended by Decree of the Government of the Yaroslavl Region dated December 29, 2017 N 991-p)

Providing up-to-date information about the institution;

(paragraph entered)

Filling in the missing information on the details of the institution;

(paragraph introduced by Decree of the Government of the Yaroslavl Region dated December 29, 2017 N 991-p)

Preparation and placement of electronic copies of documents.

(paragraph introduced by Decree of the Government of the Yaroslavl Region dated December 29, 2017 N 991-p)

If a legal act of a non-normative nature is adopted by the founder on the transfer of the right to post on the official website of the State Medical University documents about the state(s) (municipal(s)) institution(s) to this institution(s), the main functions of the founder are :

(paragraph introduced by Decree of the Government of the Yaroslavl Region dated December 29, 2017 N 991-p)

Monitoring the timing and quality of information provision by subordinate institutions;

Checking the correctness of filling in information for subordinate institutions;

Sending documents for revision to institutions in case of incorrectly filled out information;

Coordination of information on subordinate institutions if correct data is provided.

2.6. The main functions of the financial authority are:

Formation and maintenance of an up-to-date register (list) of state (municipal) services (works);

Formation and maintenance of a directory of subsidies up to date.

3. The procedure for performing work on entering, checking and posting information

3.1. Filling the "Web-consolidation 86n" software package with data in accordance with the type of institution includes filling the following main sections:

Institution's passport;

Financial and economic activity plan;

Information about the budget estimate;

State (municipal) task;

Information about the results of operations and the use of property;

Information about control activities;

Information on the forms approved by Order of the Ministry of Finance of the Russian Federation dated March 25, 2011 N 33n “On approval of the Instructions on the procedure for drawing up and submitting annual and quarterly financial statements of state (municipal) budgetary and autonomous institutions” and by Order of the Ministry of Finance of the Russian Federation dated December 28, 2010 N 191n "On approval of the Instructions on the procedure for drawing up and submitting annual, quarterly and monthly reports on the execution of budgets of the budget system of the Russian Federation":

(as amended by Decree of the Government of the Yaroslavl Region dated December 29, 2017 N 991-p)

balance sheet of a state (municipal) institution (form 0503730);

report on financial results of activities (form 0503721);

report on the institution’s implementation of its financial and economic activity plan (form 0503737);

report on financial results of activities (form 0503121);

budget execution report (form 0503127);

balance (form 0503130);

report on the implementation of estimates of income and expenses for income-generating activities (form 0503137).

3.2. The “institutional passport” section is filled in from the data of the Unified State Register of Legal Entities of the Office of the Federal Tax Service for the Yaroslavl Region.

3.3. Filling the remaining sections of the "Web-consolidation 86n" software package with data is carried out by the body exercising the functions and powers of the founder of a state (municipal) institution, or by state (municipal) institutions independently (if a legal act of a non-regulatory nature is adopted by the founder on the transfer of the right to post on the official website GMU documents on a state (municipal) institution to these state (municipal) institutions) on the basis of relevant documents.

(clause 3.3 as amended by Decree of the Government of the Yaroslavl Region dated December 29, 2017 N 991-p)

3.4. The correctness of the entered data is checked by the founder/GRBS based on the posted scanned copies of documents.

3.5. The administrator, in accordance with the order of the Governor of the region dated March 13, 2012 N 95-r "On measures to implement in 2012 the Federal Law of May 8, 2010 N 83-FZ and the order of the Ministry of Finance of the Russian Federation dated July 21, 2011 N 86n" carries out placement information on the official website of the State Medical University.

3.6. Timing and frequency of filling the software package "Web-consolidation 86n" with data.

3.6.1. Filling with data from the Unified State Register of Legal Entities is carried out on the 10th and 25th of each month.

3.6.2. Filling with other data is carried out within the time frame and in the volumes regulated by Order N 86n.

3.7. As part of the process of functioning and maintaining the “Web-consolidation 86n” software package, functions are identified that are distributed among the interaction participants as follows:

┌═════════════════════════════════════════════════════════════════════════════════‰
│ Software package │
│ "Web consolidation 86n" │
├ ═ ═ ═ ═ ═ ═ ═ ═ ═ ═ ═ ═ ═ ═ ═ ═ ═ ═ ═ ═ ═ ═ ═ ═ ═ ═ ═ ═ ═ ═ ═ ═ ═ ═ ═ ═ ═ ═ ═ ═ ┤
│ ┌═════════════════‰ │
│ ═══════════════════ │ Formation and │ │
│ / Administrator, / │ maintenance │ │
│ / financial authority /═════>│ regulatory │ │
│ ════════════════════ │ reference │ │
│ │ information │ │
│ └════════┬════════… │
│ \/ │
│ ════════════════════ ┌═════════════════‰ │
│ / GRBS/founder, / │ Formation │ │
│ / financial authority /═════>│register (list)│ │
│ ═════════════════════ │ services (works) │ │
│ └════════┬════════… │
│ \/ │
│ ┌═════════════════‰ │
│ ═══════════════════ │ Collection, │ │
│ /Establishment, GRBS/ / │ consolidation, │ │
│ / founder, /═════>│ approval │<══════════┬═══════‰│
│ / financial authority / │structured│ │ ││
│ ════════════════════ │ information │ │ ││
│ └════════┬════════… │ ││
│ \/ │ ││
│ ┌═════════════════‰ │ ││
│ │ Formation │ │ ││
│ ════════════════ │ XML files │ │ ││
│ / Administrator /═══════>│structured│ │ ││
│ ════════════════ │ information │ │ ││
│ └════════┬════════… │ ││
│ Official website of State Medical University │ │ ││
├ ═ ═ ═ ═ ═ ═ ═ ═ ═ ═ ═ ═ ═ ═ ═ ═ ═ ═ ═ ═ ═ ═ ═ ═ ═ │ ═ ═ ═ ═ ═ ═ ═ ═ ═ ═┼═ ═ ═ ═┼┤
│ \/ │ ││
│ Closed section │
│ official / Administrator /════════┤ Attachment │ │ ││
│ State Medical University website ════════════════ │ files │ │ ││
│ └════════┬════════… │ ││
│ \/ │ ││
│ ════════════════ ┌═════════════════‰ │ ││
│ / Administrator /═════════┤ Submission to │ │ ││
│ ════════════════ │ publication │ │ ││
│ └════════┬════════… │ ││
│ \/ ┌═══════┴══════‰││
│ ┌════════/\═══════‰ │ Formation │││
│ ┌═════no════════< Наличие ошибок >“yes” protocol │││
│ │ └════════\/═══════… │inconsistencies│││
│ ┌═══════┴════════‰ └══════════════…││
│ │ Signing │ ││
│ │EUS EP information │ ││
│ └═══════┬════════… ││
│ └══════════════════════════‰ ││
│ \/ ││
│ ════════════════ ┌═════════════════‰ ┌════════════‰ ││
│ / Administrator /════════┤ Publication ├═══┤ Submission ├══…│
│ ════════════════ │ information │ │ changes │ │
│ └═════════┬═══════… └════════════… │
│ \/ │
│ Open part ┌═════════════════‰ │
│ official │ Display │ │
│ State Medical University website │ information in │ │
│ │ open part │ │
│ └═════════════════… │
└═════════════════════════════════════════════════════════════════════════════════…

List of abbreviations used

EUS ES is a single universal electronic signature certificate.

4. Participants’ access to the “Web-consolidation 86n” software package

4.1. Assignment of access to the "Web-consolidation 86n" software package is made by the administrator on the basis of an application for registration of newly created institutions in the form in accordance with Appendix 1 to the Regulations, sent electronically to the address: [email protected], and the original power of attorney in the form in accordance with Appendix 2 to the Regulations.

4.2. The administrator, within 5 working days, creates an account, generates passwords and provides information on paper or electronically for access to the “Web-consolidation 86n” software package to the responsible employee of the institution after receiving the original power of attorney.

4.3. In order to obtain and record access rights to sections of the "Web-consolidation 86n" software package, the heads of institutions, within their competence, appoint an employee responsible for posting information about the institution.

4.4. The specified employee is obliged:

Timely place information about the institution in the “Web-consolidation 86n” software package;

Inform the administrator about all software failures when working in the system by email: [email protected].

5. Responsibility for compliance with the Regulations

Heads of bodies exercising the functions and powers of the founders of state (municipal) institutions, in the case of independently filling out sections of the “Web-consolidation 86n” software package, are responsible for organizing the collection, input and transmission of information in the “Web-consolidation 86n” software package in accordance with the Regulations. If a legal act of a non-normative nature is adopted by the founder on the transfer of the right to post on the official website of the State Medical University documents about a state (municipal) institution, these state (municipal) institutions are responsible for organizing the collection, input and transmission of information in the “Web-consolidation 86n” software package in accordance with the Regulations is assigned to the heads of these state (municipal) institutions.

Appendix 1. APPLICATION for registration of newly created institutions

Annex 1
to the Regulations

Public law education	Name of the main manager of budget funds	KVK of the main manager of budget funds	TIN of the institution	Checkpoint of the institution	Full name of the legal entity (institution)	Type of institution	Responsible executive in the institution
							Full Name	job title		E-mail address

Appendix 2. POWER OF ATTORNEY

Appendix 2
to the Regulations
(as amended by the Resolution
Government of the Yaroslavl region dated December 29, 2017 N 991-p)

POWER OF ATTORNEY

from___________

(place of issue)

_______________________________________________________________________

(full name of the body exercising the powers of the founder

state (municipal) institution, or state

(municipal) institution, if there is a legal act

non-normative nature on the transfer of rights)

INN/KPP ___________________________________________________________________

legal address: ________________________________________________________

actual location address: ________________________________________

represented by the director __________________________________________________________,

acting on the basis of the charter, this power of attorney authorizes

state budgetary institution of the Yaroslavl region "Electronic

region", TIN 7606095476, checkpoint 760601001, legal address: 150003,

Yaroslavl, st. Pobeda, 16b, actual location address:

150003, Yaroslavl, st. Pobeda, 16b, represented by director ________________

Acting on the basis

of the Charter, carry out the functions of forming and providing information about

___________________________________________________________________________

(full name of the state(s) (municipal(s))

institution(s)

on the official website of the Russian Federation to post information about

state and municipal institutions www.bus.gov.ru in accordance with

N 86n "On approval of the procedure for providing information to state

(municipal) institution, its placement on the official website on the Internet

Internet and maintaining the specified site."

This power of attorney is issued for a period of three years from the date of its

commission.

Supervisor ____________________ _____________________________

Chief Accountant ____________________ _____________________________

(signature) (signature decryption)