Statement of capital flows of small enterprises. Statement of changes in equity. Features of filling out the report

The statement of changes in capital (Form 3) is a financial accounting statement included in the list of final statements (balance sheet) submitted by organizations and reflecting movements in such indicators as equity and authorized capital (AC), profits and losses, revaluation of property and etc. The amounts of taxes and contributions are not taken into account in the capital statement No. 3. By analyzing the document, it is possible to determine how the movement of capital property and assets of the institution was carried out in terms of types (own, authorized, reserve, additional, etc.) or specific periods of time.

The form for the report on changes in capital was approved by Order of the Ministry of Finance of the Russian Federation No. 66n dated July 2, 2010, and has its assigned number according to the All-Russian Classifier of Management Documentation (OKUD) - 0710003.

What does the report consist of?

Let's study a sample of filling out a statement of changes in capital in 2019.

Flow of funds - reflects the structure of resources in the enterprise and the operations that took place during the reporting period.
Adjustments due to changes in accounting policies and corrections of errors.
Net assets - indicates the position at the beginning and end of the year.

All final information about the financial and economic activities of the organization is distributed according to the following main parameters:

types of capital, as well as ways of changing it;
reporting periods (years).

Often, when preparing reports, a period of 3 years is taken (the reporting year and the two previous ones). Therefore, filling out a statement of changes in capital for 2019 implies using data for 2016-2018.

Form 3

Who submits reports and when?

But when and who must submit a statement of changes in capital? Large and medium-sized enterprises whose organizational structure consists of the authorized shares of the founders and their own shares annually submit a report in Form No. 3. Institutions operating under a simplified tax system, representatives of small businesses, and non-profit organizations do not submit report number 0710003.

Form No. 3 is submitted to the territorial offices of the Federal Tax Service and statistical departments within three months after the end of the reporting period (until March 31 inclusive). The deadline and procedure for delivery are regulated by Order No. 66n. Capital Statement No. 3 can be submitted either in paper or electronic form through specialized communication channels. The filing procedure in 2019 will remain the same; no news or changes are expected on this issue.

Features of report preparation

Now let's look at how to fill out a statement of changes in equity. The OKUD 0710003 form is formed strictly in accordance with the requirements established by the Ministry of Finance of the Russian Federation.

First of all, you need to fill out the title part of the document. To do this, information about the name of the enterprise, form of ownership, INN, KPP, codes according to all-Russian classifiers, type of activity and unit of measurement used in the register are entered in the appropriate lines.

Section 1 contains data on net profit and losses, movements (increase or decrease) of capital, items of profit and loss, income and expense values in monetary terms, etc.
Section 2 is intended to reflect adjustments and amendments to accounting policies. Here, corrections are made to previously made errors in calculations (it is necessary to note the indicators before and after the amendments). The adjustment is made in accordance with International Financial Reporting Standards (IFRS).
In the 3rd section - “Net assets” - it is necessary to determine the real value of the enterprise’s capital property (the difference between assets and resulting liabilities), their current value and condition as of the reporting date, in accordance with Order of the Ministry of Finance No. 84n dated 08/28/2014.

Sample statement of changes in capital for 2019

An option to fill out a report for further submission to the tax authority is available for download on our website.

Statement of changes in capital (form No. 3). Instructions, rules and filling procedure

Explanations to the balance sheet and profit and loss account must disclose additional data on changes in the capital (authorized, reserve, additional, etc.) of the organization.

At the same time, the Accounting Regulations “Accounting Statements of an Organization” PBU 4/99 requires from business partnerships and companies a report on changes in capital, which must contain at least data on the amount of capital at the beginning of the reporting period, an increase in capital, highlighting separately the increase due to additional issue shares, due to the revaluation of property, due to the increase in property, due to the reorganization of a legal entity (merger, accession), due to income, which, in accordance with the rules of accounting and reporting, are directly attributed to an increase in capital, a decrease in capital, highlighting separately the decrease due to reducing the par value of shares, due to a decrease in the number of shares, due to the reorganization of a legal entity (division, spin-off), due to expenses that, in accordance with the rules of accounting and reporting, are directly included in the reduction of capital, the amount of capital at the end of the reporting period.

For the purpose of reflecting in the financial statements of a joint-stock company information on the founders of the organization, stages of capital formation and types of shares, it is recommended to take into account the provisions given in the letter of the Ministry of Finance of the Russian Federation dated December 23, 1992 N 117 “On reflection in accounting and reporting of transactions related to privatization of enterprises" (according to the conclusion of the Ministry of Justice of the Russian Federation dated November 2, 1994 N 07-01-654-94, this document does not require state registration). In the absence of the specified information in the balance sheet, when reflecting data on the group of articles “Authorized capital”, it should be given as an explanation to the article “Authorized (share) capital” of the report on changes in capital or in an explanatory note.

Considering that in the balance sheet, in accordance with the requirements of regulatory documents on accounting, the balances of funds (consumption fund, accumulation fund and others) formed in accordance with the constituent documents of the organization and the adopted accounting policy at the expense of the profit remaining at the disposal of the organization (retained earnings) , are not reflected by the organization, the corresponding transcripts characterizing the directions of use of the profit remaining at the disposal of the organization are given in the explanations to the balance sheet and profit and loss statement, in particular in the statement of changes in capital or an explanatory note. The procedure for reflecting data on the types of reserves and funds formed, as well as changes in their balances at the end of the reporting period, is determined by the organization independently when developing and adopting its accounting reporting forms based on the sample forms given in Order of the Ministry of Finance of the Russian Federation dated January 13, 2000 N 4n "On the forms of financial statements of organizations."

The report on changes in capital in the “Capital” section provides data on the movement of all its components: balances at the beginning of the reporting year, receipts (decrease) for the reporting period, balances at the end of the reporting year.

Under the article “Authorized (share) capital” in column 3 “Balance at the beginning of the year,” the organization shows the amount of authorized (share) capital at the beginning of the reporting year, recorded in the constituent documents registered in the prescribed manner. If the authorized (share) capital increases during the reporting year in the prescribed manner, the corresponding amount is reflected in column 4 of this article, and if it decreases, in column 5. In this case, a decrease in the authorized (share) capital, for example, is possible in the event of withdrawal of deposits by participants (founders), cancellation of own shares by the joint-stock company, reduction of contributions or par value of shares when bringing the size of the authorized capital to the value of net assets.

The article “Additional capital” reflects the movement of additional capital, for example, in the form of an increase in the value of the organization’s property as a result of its additional valuation in accordance with the established procedure, the acceptance of property for accounting as a result of capital investments, and the received share premium. In the event of repayment of debt on contributions to the authorized (share) capital, expressed in foreign currency, exchange rate differences are also reflected in this article.

Column 3 “Balance at the beginning of the year” under this item reflects the amount of additional capital listed at the end of last year, taking into account the revaluation of fixed assets carried out at the beginning of the reporting year in accordance with the established procedure.

Column 4 “Received in the reporting year” reflects the addition of own sources of capital investments for fixed assets accepted for operation, in cases of completion, additional equipment, reconstruction of fixed assets, etc.

Column 5 reflects the decrease in additional capital associated with the use of additional capital funds to increase the authorized capital in accordance with the established procedure, repayment of losses identified based on the organization’s performance for the year. During the reporting year, the organization may reduce additional capital by writing off its corresponding amount in order to identify the financial result from the disposal of fixed assets that were previously subject to revaluation in the prescribed manner.

When drawing up a report on changes in capital, it is recommended to separate from the article “Additional capital”, including data on changes (increase or decrease) in data on the increase in the value of property due to revaluation, listed in accounting records in a separate subaccount of the additional capital account. In the event of a decrease in the value of fixed assets, for example, as a result of revaluation in the absence or insufficiency of the recorded amounts of additional capital in connection with the acceptance of this fixed asset object for accounting as a result of capital investments, its completion, additional equipment, reconstruction, revaluation, the undistributed part of the profit should be taken into account for reduction , remaining at the disposal of the organization.

Under the article “Reserve Fund”, column 3 of the “Capital” section reflects the amount of the reserve fund created in accordance with the legislation of the Russian Federation at the beginning of the reporting year.

When the specified reserve is directed in accordance with the legislation of the Russian Federation to cover losses, to repay bonds of a joint-stock company and to repurchase its shares in the absence of other funds, the corresponding amounts are reflected in column 5 of the article “Reserve Fund”.

When generating data on the statement of changes in capital, data on retained earnings of previous years and the reporting year (uncovered loss of previous years and the reporting year) can be shown in one item or separately. In this case, retained earnings may be reflected in the statement of changes in capital as the remainder of the profit remaining at the disposal of the organization after the formation of a reserve fund in accordance with the legislation of the Russian Federation, including the allocation of funds and reserves formed by the organization in accordance with the constituent documents. An organization may reflect the funds and reserves formed in accordance with the constituent documents separately under the corresponding items in the “Capital” section of the statement of changes in capital. In this case, retained earnings will be calculated as part of the profit remaining at the disposal of the organization, minus the amounts of formed funds, amounts allocated in accordance with decisions made to cover losses, pay dividends, etc. The procedure adopted by the organization for disclosing information on changes in capital must be taken into account when development and adoption by the organization of a form for reporting changes in capital.

The article “Targeted financing and revenues” reflects the movement of funds received by a non-profit organization from appropriate sources for the purposes of its activities (with a corresponding breakdown of sources of revenue). Data for this item are taken into account when determining the results for the “Capital” section of the report on changes in capital.

The section “Reserves for future expenses” of the statement of changes in capital reflects data on the presence at the beginning and end of the reporting period of reserves for future expenses formed by the organization in accordance with the Regulations on accounting and financial reporting in the Russian Federation, approved by Order of the Ministry of Finance of the Russian Federation dated 29 July 1998 N 34n (registered with the Ministry of Justice of the Russian Federation on August 27, 1998, registration number 1598), and the adopted accounting policy, the movement of funds of each reserve during the reporting period.

This section also reflects data on the presence at the beginning and end of the reporting period of estimated reserves formed by the organization in accordance with the Regulations on accounting and financial reporting in the Russian Federation (reserves for doubtful debts, reserves for impairment of investments in securities), the flow of funds each reserve during the reporting period.

In the report on changes in capital, when reflecting data in column 3 “Balance at the beginning of the year”, the balances of funds and target revenues are shown, corresponding to their balances according to the previous annual financial statements, taking into account the reorganization of the organization.

Under the article “Valuation reserves”, column 3 reflects the amount of reserves formed at the end of the previous year in accordance with the established procedure and adopted accounting policies of the organization.

Column 4 “Received in the reporting year” reflects the amounts of deductions from profits, revenues from the budget and other sources to funds and target funds.

Column 4 under the article “Valuation reserves” reflects the amount of reserves formed at the end of the reporting year (as well as during the reporting year in permitted cases) in accordance with the established procedure and adopted accounting policies.

Column 5 “Spent (used) in the reporting year” shows the amounts of actual expenses of funds and targeted financing and receipts or write-offs of funds, for example, for increasing additional capital in terms of using funds as financial support for capital investments and long-term financial investments, transfer of funds from one fund to another.

As part of the estimated reserves, this column reflects data on the write-off of accounts receivable from reserves for doubtful debts, the statute of limitations for which has expired or is unrealistic for collection, as well as data on the reduction of reserves for the impairment of investments in securities in the event of securities being written off from the balance sheet , as well as unused balances of valuation reserves written off at the end of the reporting year to financial results. At the same time, the form provides information for the amounts for each valuation reserve added to the financial results at the end of the reporting year.

The data in column 6 for each item is determined as the result of adding the data in columns 3 and 4, reduced by the data in column 5.

The “Changes in Capital” section of the report on changes in capital discloses information about the sources of the increase in the organization’s capital at the end of the reporting year in comparison with the final data in the “Capital” section reflected in Column 3, as well as the reasons for the decrease in capital. It should be borne in mind that internal turnover associated with an increase (decrease) in one component of capital due to a decrease (increase) in another component should not be reflected in the “Changes in Capital” section of the statement of changes in capital.

For organizations (except for non-profits), data on the balances of targeted financing and revenues (from the budget, from other organizations and citizens), their use and balances at the end of the reporting period should be provided in the report on changes in capital after the section “Changes in capital”.

For information, in the statement of changes in capital, organizations (except non-profit ones) reflect data on the value of net assets to assess the degree of its liquidity. When calculating this indicator, all organizations are guided by the procedure set out in the Order of the Ministry of Finance of the Russian Federation and the Federal Commission for the Securities Market of August 5, 1996 N 71/149 “On the procedure for assessing the value of net assets of joint-stock companies” (according to the conclusion of the Ministry of Justice of the Russian Federation dated August 15, 1996 N 07-02-709-96, this Order is not subject to state registration).

For information, in the report on changes in capital, the organization also reflects data on the areas of use of revenues from the budget and extra-budgetary funds (in terms of ordinary activities and capital investments in non-current assets) and in comparison with the previous reporting year. In the case of receiving targeted funds from the budget or extra-budgetary funds for purposes related to emergency circumstances, it is recommended that the relevant data also be reflected as a reference in the statement of changes in capital.

The statement of changes in equity consists of three sections.

Section 1 is devoted to the movement of capital of the company. It should reflect data on the authorized, additional and reserve capital, as well as on own shares purchased from shareholders, and on the amount of retained earnings (uncovered loss).

The data in the form is indicated not only for the reporting year, but also for the two previous years. Thus, in the report for 2012, in addition to the data of the current reporting period, information is provided for 2011 and 2010.

The indicators of the reporting year and previous years, which are indicated in the report, must be comparable. This allows you to analyze them in dynamics. If the company’s accounting policy did not change significantly in the reporting year, then the indicators for the previous year will coincide with the data of the previous report. If the accounting policy has changed, then it is impossible to rewrite data from last year’s document into a new report. Adjustments need to be made. And the reasons for the discrepancies between the indicators relating to the previous year should be explained in the Explanatory Note.

Section 2 of the report contains information about adjustments that are associated with changes in accounting policies and correction of errors. Indicators are reflected both before and after adjustment.

Section 3 includes data on the company’s net assets in the reporting period and in the two previous periods.

The statement of changes in capital is signed by the head of the company and its chief accountant.

The header part of the report is formatted similarly to the header part of the balance sheet.

The tabular part of the report is filled out in thousands or millions of rubles (code 384 or 385).

Important

Along with the useful book, you will receive a free access code to the Internet portal in support of submitting the annual report www.buhgod.ru

Movement of capital

This section is a table in which indicators characterizing the reasons for changes in capital are listed on the left line by line, and capital items are presented in columns on the right:

column 3 “Authorized capital”;
column 4 “Own shares purchased from shareholders”;
column 5 “Additional capital”;
column 6 “Reserve capital”;
column 7 “Retained earnings (uncovered loss)”;
Column 8 “Total”.

The first line of section (3100) is named like this:

“The amount of capital as of December 31, 20__.” This line reflects the data from the year before last. Let us show with an example what data needs to be shown in it.

Example

Passive LLC is not a small enterprise and submits a report on changes in capital to the tax office.

“Liabilities” are reported for 2012. In line 3100, the accountant will reflect the value of each part of capital as of December 31, 2010.

In line 3200 you need to reflect the amount of capital as of December 31 of the year preceding the reporting year. If you are reporting for 2012, it is 2011.

Column 3 “Authorized capital”

Here show changes in the authorized capital for the reporting and previous years. If the company’s capital increased or decreased, then indicate the sources of the increase (reasons for the decrease) in the line-by-line transcripts. Take the data for filling out this column from the accounting registers under account 80 “Authorized capital”.

Having shown the amount of the authorized capital, in the following lines “Increase in capital” reflect the amount of its increase. Decipher the sources through which the authorized capital increased. For this purpose, the report contains the following lines:

“Additional issue of shares”;
“Increase in the par value of shares”;

The increase in the authorized capital is reflected in the credit of account 80 “Authorized capital”. Line 3210 indicates its credit turnover for the past year.

If during the last year the authorized capital decreased, then reflect the amount of the decrease in the lines “Decrease in capital”. At the same time, it is necessary to disclose why such a decrease occurred. For this purpose, the report contains the following lines:

“Reduction in the par value of shares”;
“Reducing the number of shares”;
"Reorganization of a legal entity."

A decrease in the authorized capital is reflected in the debit of account 80 “Authorized capital”. Line 3220 indicates its debit turnover for the past year.

On line 3200, indicate the credit balance of account 80 at the end of last year.

Reflect the growth of the authorized capital in the reporting year in the same order as for the previous year.

It is indicated by the group of lines “Increase in capital”:

3314 “Additional issue of shares”;
3315 “Increase in the par value of shares”;
3316 “Reorganization of a legal entity.”

In the form, indicate the credit turnover of account 80 “Authorized capital” for the reporting period.

If during the reporting year the company’s authorized capital decreased, fill in the lines in the “Decrease in Capital” section with the explanation:

3324 “Reduction in the par value of shares”;
3325 “Reduction in the number of shares”;
3326 “Reorganization of a legal entity.”

In the form, indicate the debit turnover of account 80 “Authorized capital” for the reporting period.

Reflect the amount of the authorized capital at the end of the reporting year on line 3300. This includes the credit balance of account 80 “Authorized capital” as of the end of the year.

Column 4 “Own shares purchased from shareholders”

This column reflects the value of shares that are purchased by the company from shareholders at their request or by decision of the board of directors. Limited liability companies reflect the value of shares in the authorized capital purchased from the participants (founders) of the company.

Column 5 “Additional capital”

Column 5 reflects data on the movement of the company’s additional capital. It changes, for example, as a result of the revaluation of fixed assets. To fill out column 5, use the data reflected in account 83 “Additional capital”.

First, give the amount of additional capital at the end of the year that preceded the previous year (reporting year minus two years).

Then, in the lines “Revaluation of property,” indicate the amount of increase or decrease in additional capital after the revaluation of the company’s property.

Write down the final amount of capital (including revaluation) in line 3300.

Attention!

The revaluation that you performed as of January 1, 2011 should be considered a revaluation as of December 31, 2010, and the amount of additional capital on line 3100 should be adjusted accordingly. This procedure for filling out the report follows from the requirement for retrospective reflection of changes in accounting policies in the financial statements (clauses 14 and 15 of PBU 1/2008, letter of the Ministry of Finance of Russia dated January 27, 2012 No. 07-02-18/01).

Reflect the amount of the company’s additional capital at the end of the last year, that is, 2011, in line 3200.

In the next line 3312, show the amount of the increase in additional capital from the revaluation of property carried out at the end of the reporting period, that is, 2012.

If, as a result of revaluation, additional capital has decreased, then write down the amount of the decrease in line 3322.

On lines 3213 and 3313 “Income attributable directly to the increase in capital”, show the amount of VAT transferred to your company by the participant (shareholder) when paying for their shares (shares) in non-cash. In accounting for this operation, the corresponding entry is Debit 19 Credit 83.

Reflect the amount of additional capital at the end of the reporting year in the final line 3300. This is the balance in account 83 “Additional capital” at the end of the reporting year.

Column 6 “Reserve capital”

The firm's reserve capital is formed from retained earnings. All joint stock companies are required to do this. In this case, the amount of reserve capital must be at least 5% of the authorized capital (clause 1, article 35 of the Law of December 26, 1995 No. 208-FZ).

This means that the charter of a joint stock company can provide for reserve capital in a larger amount.

Limited liability companies are not required to create a reserve fund. But at the request of the founders, enshrined in the charter and accounting policies, such companies can also create a reserve fund.

Account 82 “Reserve capital” is used to account for it. Therefore, to fill out column 6 “Reserve capital” of the report, use data on transactions on this account.

Information on changes in reserve capital in the report is also provided for two years and is reflected similarly to authorized and additional capital.

Column 7 “Retained earnings (uncovered loss)”

Here they reflect information about the movement of retained earnings (uncovered losses) of the company. It is formed from the profit remaining after paying income tax and contributions to reserve capital.

To fill out column 7, use the data from account 84 “Retained earnings (uncovered loss).”

If the company’s accounting policies changed during the previous and reporting year, this should affect the amount of retained earnings.

For example, in 2011, companies reduced the list of deferred expenses (due to changes in clause 65 of the PVBU). In particular, the amounts of carryover vacations listed in account 97 “Deferred expenses” as of January 1, 2011 should have been debited to account 84 “Retained earnings (uncovered loss)”, thereby reducing the retained earnings (increasing the uncovered loss) of the past, 2010

In the line “Revaluation of property”, show the amount of retained earnings from the revaluation of fixed assets and intangible assets.

Attention!

In 2011, the procedure for accounting for the results of revaluation of fixed assets and intangible assets was changed (clause 15 of PBU 6/01, clause 21 of PBU 14/2007). Thus, their initial markdown in previous years was reflected in account 84 “Retained earnings (uncovered loss)”, and in 2011 this amount was debited to account 91 “Other income and expenses”. The amended accounting policy should be extended to 2010. Consequently, in the reporting year, the lines “Revaluation of property” should not affect column 7 “Retained earnings (uncovered loss).”

Changes in accounting policies due to changes in accounting regulations in 2011-2012 must be taken into account when filling out the columns of comparative indicators (relating to previous years) of the balance sheet and profit and loss statement.

When disposing of fixed assets and intangible assets, the amount of their revaluation is transferred from additional capital to the company's retained earnings. This procedure was in effect in previous years and remains in effect in the reporting year.

In the final line 3300, show the credit balance of account 84 at the end of the reporting period.

Column 8 “Total”

The indicators in this column are calculated. To fill it out, summarize the data in columns 3 to 7, inclusive, for each line of the report.

Adjustment due to changes in accounting policies and correction of errors

Section 2 of the report reflects adjustments to equity as of December 31:

the year preceding the reporting year (last year);
the year preceding the previous one (the year before last).

Please note: fill out section. 2 is necessary only in cases where in the reporting year the company changed its accounting policies or corrected significant errors from previous reporting periods.

First, indicate the amount of capital before adjustments (line 3400). Then reflect the amount of adjustment due to changes in accounting policies (line 3410) and correction of errors (lines 3420). After this, the amount of capital after adjustment is calculated (line 3500).

Lines 3401 - 3502 provide a breakdown of data on retained earnings (uncovered loss) and other capital items for which the adjustment is made.

Net assets

Section 3 of the report provides information on the size of the company's net assets as of December 31:

reporting year;
previous (last) year;
the year preceding the previous one (the year before last).

Net assets are determined by subtracting the amount of its liabilities from the sum of all assets of the company (with the exception of certain indicators of assets and liabilities). In other words, net assets are the value of the current and non-current assets of the enterprise, secured by its own funds. How to calculate net assets is explained in the order of the Ministry of Finance of Russia and the Federal Commission for the Securities Market dated January 29, 2003 No. 10n/03-6/pz. This document guides both joint stock companies and limited liability companies.

In addition to filling out the statement of changes in capital, the value of net assets is also needed:

to control the size of the authorized capital;
to determine the estimated share price.

The fact is that the authorized capital of an LLC or JSC cannot be less than the value of its net assets.

If the value of net assets at the end of the year is less than the size of the authorized capital, it will need to be reduced to the value of net assets (after notifying all creditors). If, as a result of the reduction, the authorized capital is less than the minimum, the company must be liquidated.

Let us recall that the minimum amount of authorized capital is for OJSC (created no earlier than January 1, 2001) 100,000 rubles, and for LLC (created no earlier than July 1, 2009) and CJSC (created no earlier than January 1, 2001) - 10,000 rub.

Example of filling out a form

An example of filling out a form for a statement of changes in capital is clearly discussed in.

In addition, along with the useful book, you will receive a code for free access to the Internet portal in support of submitting the annual report www.buhgod.ru and you will be able to use the book in electronic format.

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

Companies must provide the following information directly in the report:

financial result (profit or loss) for the period;
all items of income and expenses that influenced changes in capital and their final indicator;
the total impact of the financial result, income and expenses on the capital of the parent company and minority interest, separately with the conclusion of total amounts, as well as for each component of equity, showing the impact of changes in accounting policies and corrected errors.

Statement of changes in equity

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

The statement of changes in equity details section 111 of the balance sheet, Capital and Reserves. It allows you to reflect changes in capital for two years - the reporting year and the one preceding the reporting year, which contributes to the requirement of clause 10 of PBU 4/99 “Accounting statements of an organization”.

The report consists of three sections;

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

Movement of capital

Section 1 "Movement of capital" provides users with information about changes that occurred in the organization’s equity capital for the reporting year in comparison with the previous year, broken down elements of equity: authorized capital, own shares purchased from shareholders, additional capital, reserve capital, retained earnings (uncovered loss).

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

The amount of additional capital may change as a result: foreign currency conversion (for contributions to the authorized capital); receiving share premium (expense) when placing and selling shares; directions for increasing the authorized capital and distribution among the founders of the organization.

The amount of reserve capital changes when directing part of the organization’s net profit to increase it, as well as when covering the loss of the reporting year at the expense of the reserve captain’s funds.

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

In addition, this section contains information about changes in capital as a result of the revaluation of property (in terms of additional capital - when their value increases, in terms of retained earnings - when their value decreases).

Changes in capital as a result of the revaluation of fixed assets and changes in accounting policies are reflected in the statement of changes in capital and make it possible to reconcile the data on the availability of capital as of December 31 of the previous year and January 1 of the reporting year.

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

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

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

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

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

In the future, these shares may be sold or cancelled. In the latter case, the charter capital of the company is reduced by their par value, with the difference between the redemption price and the par value of the canceled shares being allocated to other income (expenses).

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

Column "". To fill out this column, information on the credit and debit of account 83 “Additional capital” is used.

The peculiarity of the column is that it reflects indicators that influence the amount of the additional captain in the period between December 31 of the previous year and January 1 of the reporting year, i.e. during the inter-reporting period. This is due to the fact that the results of the revaluation are not included in the financial statements of the previous year, but according to PBU 6/01 “Accounting for Fixed Assets” they are reflected when preparing the opening balance sheet as of January 1 of the reporting year.

Column "". This column shows the balance of reserve capital as of the dates indicated in the form and the amount of contributions to it in the previous and reporting years, i.e. data on account 82 “Reserve captain”. The organization forms reserve capital from retained earnings. The amounts of the reserve captain are used to cover the organization's losses, repay bonds and repurchase their own shares (shares) in the absence of other funds.

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

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

Total. After filling out all the columns of Section I “Capital Movements”, the final data should be displayed. They are calculated by summing the values reflected in all other columns on the corresponding rows. The indicator enclosed in parentheses is subtracted.

The totals as of December 31 of the reporting year for each component of capital must coincide with the data in Section III “Captain and Reserves” of the balance sheet at the end of the reporting year.

By Order of the Ministry of Finance of the Russian Federation “On the Forms of Accounting Reports of Organizations” dated July 2, 2010 No. 66n, changes were made to the definitions of the constituent articles “Increase in the amount of capital...” and “Decrease in the amount of capital...”.

In each of the groups of these indicators, due to future changes in the rules for the revaluation of fixed assets and intangible assets, the lines “Revaluation of property” and “Income attributable directly to the increase in capital” were additionally introduced. The article “Dividends” was moved to the group of articles “Decrease in captain”, and “Net profit” was moved to the “Increase in capital”.

It is necessary to indicate on separate lines due to which components of capital the changes in the additional and reserve captains occurred.

The exclusion of the indicator “Changes in accounting policies” in the new form of the statement of changes in capital is explained by the fact that this contradicted the rules for reflecting changes in accounting policies in the financial statements established by clause 15 of PBU “Accounting policies of the organization” (PBU 1/2008). It requires changes in accounting policies to be reflected retrospectively in the financial statements, i.e. All comparative figures for previous periods must be recalculated in accordance with the new accounting policy.

This means that if a new accounting policy has been applied since 2011, then all comparative data must be changed in the reporting, including balance sheet data as of December 31, 2010, January 1, 2010, December 31, 2009, as well as indicators of income, expenses, profits and losses for 2010.

According to the requirements of the second paragraph of clause 15 of PBU “Accounting Policy of the Organization” (PBU 1/2008), when retrospectively reflecting changes, the opening balance under the article “Retained earnings (uncovered loss)” for the earliest period presented in the financial statements is adjusted.

And in the version of the report on changes in capital, approved by the canceled order of the Ministry of Finance of the Russian Federation “On Forms of Accounting Reports of Organizations” dated July 22, 2003 No. 67n, the version was implemented that the accounting policy changes every inter-reporting period during the entire period for which it was presented reporting. That is, the respondents should have reflected the adjustments twice in the “inter-reporting” periods between December 31 and January 1, 2010, and then again on December 31 and January 1, 2011. In other words, the accounting policies seemed to change each time in the inter-reporting periods.

Adjustments due to changes in accounting policies and corrections of errors

To eliminate this contradiction when reflecting the effect of changes in accounting policies, we introduced Section 2 “Adjustments due to changes in accounting policies and correction of errors.”

This section provides equity ratios before and after adjustments as of specific reporting dates. At the same time, the impact of adjustments on the amount of retained earnings (uncovered loss) and other capital items for which adjustments were made are highlighted separately.

The procedure for correcting errors has been regulated since 2010 by the Accounting Regulations “Correcting Errors in Accounting and Reporting” (PBU 22/2010).

Net assets

In Section 3 “Net Assets” provides data on the amount of net assets at the beginning and end of the reporting year. The methodology for calculating net assets was approved by order of the Ministry of Finance of Russia and the Federal Commission for the Securities Market of the Russian Federation “On approval of the Procedure for assessing the value of net assets of a joint-stock company” dated January 29, 2003 No. Yun, No. 03-6/pz (Table 5.1).

Table 5.7. Calculation of the estimated value of the net assets of a joint-stock company (line codes are indicated in accordance with Appendix 4 to the order of the Ministry of Finance of the Russian Federation dated July 2, 2010 No. 66n)

At the end of the year, each organization must fill out and submit financial statements, one of the reports of which is Form 3 – Statement of Changes in Capital. This form reveals the features of changes in the authorized, additional, reserve capital of the organization in the reporting year.

In addition to information on capital movements, the report reflects information about changes in retained earnings or uncovered losses, as well as information about the correction of errors and adjustments in connection with changes in the organization’s accounting policies.

The form of the report on changes in capital, relevant in 2016, was approved by Order of the Ministry of Finance No. 66n dated July 2, 2010, as amended. Orders of the Ministry of Finance of Russia dated August 17, 2012 No. 113n, dated April 6, 2015 No. 57n. This is the form that should be filled out when reporting for 2015.

Who submits the report, where and when?

Who fills it out?

The statement of changes in capital is completed by legal entities. The following organizations are exceptions:

small and micro enterprises;
insurance;
credit;
budget.

Where to submit?

Form 3 should be filled out in duplicate and submitted to the branch of the Federal Tax Service of Russia at the place of registration of the taxpayer, as well as to Rosstat at the place of registration of the organization.

Accounting statements can be submitted to the tax office in paper or electronic form. Paper reports can be delivered in person or sent by registered mail with a list of attachments.

Small businesses can fill out.

Filling rules in 2016

Form 3 consists of a title part and three sections.
Data in the report is entered for three consecutive years. When filling out Form 3 for 2015, you must provide information as of December 31, 2015, 2014 and 2013.
Amounts may be expressed in thousands of rubles or millions of rubles, depending on the size of these amounts.
Amounts with a “-” sign are surrounded by parentheses.
Any fields left blank should be filled with a dash.

As an example, the procedure for filling out the statement of changes in capital for 2015 is considered. A completed sample of Form 3 for 2015 can be downloaded at the bottom of the article.

Sample form for 2015

Title part

the year for which the organization reports (2015 in our case);
date of completion of the reporting is December 31, 2015;
name of the legal entity;
OKPO;
TIN of the legal entity;
type of activity and OKVED code;
organizational and legal form of legal entities and OKOPF code;
form of ownership of the organization and OKFS code;
code 384, if amounts are rounded to the nearest thousand rubles; code 385 if amounts are rounded to the nearest million rubles.

In general, filling out this part of Form 3 is identical to filling out any other accounting form.

Section 1

Information on capital movements is reflected:

statutory;
repurchased shares for JSC;
additional;
reserve;
retained earnings/uncovered losses.

The “total” column displays the total for all columns. Amounts in brackets are subtracted, amounts without brackets are added.

3100 – reflects the value of the corresponding indicator on the last day of 2013. The amount of shares repurchased is entered in parentheses and is subject to deduction.

Next, information on changes in capital for 2014 and 2015 as of the last day of the year is reflected in turn. Data for 2014 can be taken from the report Form 3 for the previous year. Line 3210 provides data on the amounts by which one or another type of capital of the organization changed for 2014. Line 3200 indicates the amount of capital at the end of 2014.

Filling out data for 2015:

The increase in capital and its decrease are reflected separately.

For each line, you must write the data in the column for which the amount corresponds.

3210 – general increase in each type of capital in 2015 – credit balance in accounts 80 “Authorized capital”, 81 “Own shares”, 82 “Reserve capital”, 83 “Additional capital”, 84 “Retained profit/uncovered loss”. If the authorized, reserve, additional capital has not changed, if shares have not been redeemed from shareholders and have not increased, or net profit has not increased, then the lines remain empty.

Lines 3311-3316 reflect the details of the amounts specified in line 3210. Data can only be entered into fields that do not contain an “x”.

3320 – general decrease in each type of capital in 2015, debit turnover on accounts 80, 82, 83, 84. Amounts are enclosed in parentheses.

Lines 3321-3327 detail the amounts from line 3320.

Line 3300 displays data on the amount of each type of capital at the end of 2015.

A sample of filling out the first section of the Form 3 report can be seen in the screenshot below.