Consolidated financial statements based on OAO "Mashtorf"

Therefore, it should be considered insolvent at the beginning of the period.

And solvency of the end of the period.

Given the diversity of financial processes, multiplicity of financial stability, the difference in the level of critical assessments, down the degree of deviation from the actual values ??of these coefficients and the concomitant difficulties in assessing the financial stability of the organization, many foreign and domestic analysts recommend spending an integrated ball-assessment of financial stability. The essence of this technique is to classify the organization in terms of risk, ie analyzed any organization can be attributed to a specific class based on the dialed number of points, based on the actual values ??of financial stability.

Class I - an organization whose loans and commitments backed up information that could be confident in the return of loans and other obligations under the treaties and a good margin for error.

Class II - an organization that demonstrates a certain level of risk in debt and liabilities and detecting a weak financial performance and creditworthiness. These organizations are not considered as risky.

III class - is problematic organization. It is unlikely that there is a risk of loss of funds, but the full payment of interest, the obligations were questionable.

IV class - is organizing a special attention, because there is a risk in their interactions with them.

Class V - an organization of the highest risk, virtually insolvent.

Based on the evaluation of the integral of "Mashtorf" can be attributed to the class 2 by financial stability.



APPENDIX B

Accounting policy of "MASHTORF"

Position number 1.

The accounting policy for accounting for 2010 on the organization of "Mashtorf"

Accounting organization

1.1. To establish that the accounting, processing of primary documents in the accounting and the preparation and submission of data for preparation of financial statements is a specialized organization of LLC "Law and Finance" under a contract for outsourcing (accounting and legal) service number 17 from 01.10.05g.

1.2. To establish that the preparation of financial statements shall deputy. chief accountant under control of chief accountant.

1.3. Establish the organization, form and methods of accounting under existing regulations:

Federal Law of November 21, 1996 № 129-FZ "On Accounting", as amended by the Federal Law of 30.06.2003 № 86-FZ;

Regulations on Accounting and Reporting in the Russian Federation, approved by Order of the Ministry of Finance on July 29, 1998 N 34n;

Accounting Regulations "Accounting policy organizations" approved by Order of the Ministry of Finance from December 9, 1998 N 60n;

Chart of accounts for the financial and economic activities of organizations and instructions for use, approved by Order of the Ministry of Finance on October 31, 2000 N 94n.

1.4. Set the computer technology account information, organizing accounting in 2010 using software 1C: Accounting 8.2.

1.5. In the reflection of financial and business operations of an organization use a standard chart of accounts, approved by the Order of the RF Ministry of Finance 31.10.2000 № 94n

1.6. Approve the list of officers authorized to sign the primary documents, in accordance with Annex № 2 to this situation.

1.7. Workflow rules are developed and, if necessary, revised and supplemented by the Chief Accountant of OJSC "Mashtorf", add-on applications are made to the accounting policies during the year.

1.8. Accounting information processing technology is being developed and, if necessary, revised and supplemented director of "Law and Finance", add-on applications are made to the accounting policies during the year.

1.9. Accounting statements signed by the manager and the chief accountant of "Mashtorf" seal of "Mashtorf."

1.10. Approve the schedule of the inventory, in accordance with Annex № 1 to this position.

Method of accounting in an organization

Section 1. Accounting for fixed assets

Organize into account the availability and flow of the organization in terms of their species in the National Classification of assets approved by the Decree of the Russian State Committee on Standardization, Metrology and Certification of 26.12.1994 № 359.

When organizing accounting guided AR 6/01, "Accounting for Fixed Assets", approved by the Order of the RF Ministry of Finance 30.03.2001 № 26n (as amended by Order of the Russian Federation Ministry of Finance of 18.09.2006, № 116n) Guidelines for accounting of fixed assets, approved by Order of the RF Ministry of 13.10.2003 № 91n. (As amended by the Order of the Ministry of Finance of the Russian Federation of 27.11.2006, № 156n).

Depreciation of fixed assets

1.1. Value of fixed assets to repay by monthly depreciation on them. During the life of the fixed asset depreciation charge is not suspended, unless transferring it to address the head of the organization for the conservation of at least three months, as well as in the recovery of the object, the duration of which exceeds 12 months.

1.2. Charging depreciation of property, plant and equipment is made regardless of the economic performance of the organization in the period a linear way.

1.3. Assets (including books, pamphlets and other publications), in respect of which the conditions applicable to fixed assets, but the cost of not more than 20,000 rubles. deferred in inventory.

In order to ensure the safety of these facilities in the production or in service to arrange an appropriate control over their movement in analytical accounting registers.

Change in value of fixed assets

1.4. In the case of the originally assessed standard of performance of the fixed assets produced by the reconstruction or modernization of the revised useful life for this property.

1.5. If upon completion, retrofit, renovation and modernization of the fixed assets is decided to increase its initial value, the initial cost of such increase of the fixed assets and debited to the debit account of fixed assets.

1.6. Revaluation of fixed assets is not producing.

Repair of fixed assets

1.7. Repairs assets are recorded at actual costs incurred.

Section 2. Intangible assets

2.1. Provide synthetic and analytical accounting intangible assets. Accounting for Certain types of intangible assets lead to specific sub-accounts in accordance with the Work Plan accounts.

Intangible assets are based on the integration of proper documents confirming existence of the organization and the exclusive right to intellectual property.

When organizing accounting guided RAS 14/2000 "Accounting for Intangible Assets", approved by the Order of the RF Ministry of Finance 16.10.2000 № 91n.

2.2. The cost of intangible assets to repay by the accumulation of the corresponding amounts in the account 05 "Intangible assets".

Depreciation is charged regardless of the results of the organization for a specified period of their useful lives.

2.3. Set the linear method of depreciation.

2.4. Provide a separate accounting of intangible assets, depreciation on interest and not charged - include such assets in various subaccounts.

Section 3. Accounting for Inventories

Arrange adequate consideration and evaluation of inventories. When organizing accounting guided PBU 5/01, "Accounting for Inventories", approved by the order of the Russian Federation Ministry of Finance of 09.06.2001, № 44n., And "Guidelines for Accounting for Inventories", approved by the Order of the RF Ministry of 28.12 .2001 № 119n (as amended by the Order of the Ministry of Finance of the Russian Federation of 26.03.2007 № 26n)

Record keeping

3.1. Purchased materials are carried at actual cost.

3.2. Establish a way of writing off the average cost of materials.

Accounting for goods

3.3. Goods purchased for resale, to evaluate the sale price (with 42 accounts of "Trading margin").

3.4. Set Ways of goods purchased for resale, at average cost.

3.5. Expenses for procurement and delivery of goods manufactured prior to their transfer to the sale to include in cost of sales.

Accounting for the finished product

3.6. Consider the finished product at the average actual cost of production using 40 accounts "output."

Section 4. Cash discipline

4.1. Draw cash from cash unified forms of primary accounting documentation of cash transactions, approved by Resolution of the Russian State Statistics Committee 18.08.1998 № 88 (as amended on 03.05.2000):

KO-1 "petty cash receipts"

KO-2 "cash out order"

KO-3 'log of incoming and outgoing cash instruments "

KO-4 "Cash Book"

KO-5, "Ledger received and issued cashier funds"

4.2. Provide control over cash settlements with legal entities. Consider that the limit of cash settlements in 2010 between legal entities and individual entrepreneurs to one business transaction is 100,000 rubles.

Further, the business transaction means one contract between the entities (sole proprietors). This applies to a single contract, regardless of the period of its operation, including the contract under which signed additional agreements on the implementation and payment of their individual stages.

Restrictions on cash transactions in one payment does not cover:

- The payments made pursuant to public contracts, relationships which are governed by the Law "On Protection of Consumer Rights";

- Operations to repay imprest (letter Russian Tax Ministry of 16.09.2004 № 33-0-11 / 585).

4.3. Create a list of employees who made cash money for household needs.

Set deadline for reporting petty cash. Who received the cash on account, must not later than 3 business days after the expiration of the term for which they are issued, or the date of return from the trip, submit a report on the accounts and the amounts expended to make the final payment on them.

Section 5. The treatment costs and the formation of products (works, services)

5.1. In order to control costs and production costs to organize the formation of synthetic and analytical accounting of expenses from ordinary activities. When organizing guided PBU 10/99 "organization costs" approved by Order of the Ministry of Finance of the Russian Federation of 06.05.1999, № 33n. (As amended by the Order of the Ministry of Finance of the Russian Federation of 18.09.2006 № 116 m).

All expenses not related to ordinary activities recorded as other expenses.

5.2. Completed works, services accounted for by the reduced cost.

5.3. Approve the allocation of indirect cost base salary with UST basic workflow.

Section 6. Financial investments

Formation of the initial cost

6.1. Financial investments are recorded at cost. The original cost of investments purchased for a fee, to recognize the actual costs for the organization of their purchase, excluding VAT and other recoverable taxes (except as provided by the legislation of the Russian Federation on taxes and fees).

Actual expenses for the acquisition of assets as financial investments take on discount according to the list given in the PBU 19/02 "Financial investments" approved by Order of the Ministry of Finance of the Russian Federation of 10.12.2002 № 126n (as amended by the Order of the Ministry of Finance of the Russian Federation of 18.09.2006 № 116 n).

Section 7. Provisions

7.1. Allowance for doubtful accounts are created.

7.2. Provisions for impairment of tangible assets are created.

Section 8. Accounting for certain types of income and expenses

8.1. Costs incurred by the organization during the reporting period but relating to future reporting period are included in the balance sheet separately as deferred costs and write off on a straight-line basis over the period to which they relate.

8.2. Define a specific list of prepaid expenses. Assigned to them:

- The cost of licensing;

- The cost of certification authorities;

- The cost of subscriptions to periodicals;

- The cost of the monthly fee for the use of the software, the possession of non-exclusive rights to the software, the acquisition of non-exclusive rights to use the software. Set the write-off period of 12 months;

- General expenses in the absence of earnings;

8.3. Costs associated with obtaining and servicing loans are included in operating expenses in the period in which they were produced ..

Section 9. Accounts receivable

9.1. Overdue receivables, obligations not secured by a pledge, surety, bank guarantee and the retention of the property of the debtor, as well as other remedies provided by law or contract, to accept questionable.

Overdue receivables with expired legal term (three years) transfer from the category of questionable hopeless and write off losses.

Cancellation is made at the expense of economic results.

9.2. Translation of long-term debt in the short term is not made.

Position number 2.

The accounting policy for tax purposes in 2010. on the organization of "Mashtorf"

General provisions

1.1. To establish that the accounting, processing of primary documents for tax accounting, preparation and submission of data for tax returns prepared by a specialized organization of LLC "Law and Finance" under a contract for outsourcing (accounting and legal) services № 17 of 01.10.2005.

1.2. To establish that the tax reporting provides deputy. chief accountant under control of chief accountant.

1.3. Establish the organization, forms and methods of tax accounting on the basis of existing regulations:

The Tax Code of the Russian Federation (parts one and two) the amendments made by the Federal Law of 21.07.2005 № 101-FZ, № 106-FZ, 107-FZ of 22.07.2005 № 117-FZ, 118 - Federal Law 119-FZ

Laws on taxes and duties of the Russian Federation adopted in accordance with the Tax Code

1.4. Set the computer technology account information, organizing tax accounting in 2010 from the use of software "1C: Accounting 8.2."

1.5. Approve the list of officers authorized to sign tax returns, tax ledgers, invoices, and other primary documents, in accordance with Annex № 2 to this situation.

1.6. Tax ledgers developed and, if necessary, revised and supplemented by the Chief Accountant of OJSC "Mashtorf", add-on applications are made to the accounting policies during the year.

1.7. Accounting information processing technology is being developed and, if necessary, revised and supplemented director of "Law and Finance", add-on applications are made to the accounting policies during the year.

1.8. Tax report signed by the manager and the chief accountant of "Mashtorf" seal of "Mashtorf."

Section 2. Value added tax

2.1. The organization provides the following types of goods subject to VAT at different tax rates:

0% - export of finished products and goods;

18% - product sales of goods, services, etc.

10% - food products

2.2 in 2010 to establish separate accounting for operations implementation, subject to VAT at different tax rates in accordance with paragraph 2.5.

2.3. Refund of VAT on the resources used for the production of export goods in respect of which the application of the tax rate of "0" is well documented interest in the share. Share to determine the amount of tax imposed on sellers of goods (works, services) of property rights for deducting revenue equal to the ratio of exports shipped to the total revenue of goods (works, services), property rights, shipped for the tax period.

Section 3. Tax on profits

Organization of tax accounting

3.1. The calculation of income tax disclosed in the tax and accounting (using the AR 18/02).

3.2. The form analytical tax accounting for the purposes of determining the tax base for income tax, developed in the program 1C: Accounting 8.1 on the basis of the information message of the RF Ministry of December 19, 2001, "The system of taxation, the recommended Tax Ministry of Russia for the calculation of profit in accordance with Chapter 25 of the Tax Code (tax ledgers). "

In order to ensure the completeness, accuracy and continuity of taxation in addition to journal transactions tax accounting.

To establish that the analytical tax accounting must collect account information for each business transaction for the year.

3.3. To establish that the tax records are maintained in electronic form.

3.4. Calculate monthly advance payments according to previous periods. Pay advances to the budget no later than the 28th day of each month of the current reporting period.

3.5. Calculated amount of tax payable to the budget at the following rates:

-The federal budget - 2;

-Budget of the Russian Federation - 18.

Revenue and expenditure accounting

3.6. Defined as the time of recognition of income and expense accrual.

3.7. Approve the list of direct costs associated with the production of goods (works, services). The composition of the direct costs include:

- Raw materials and supplies;

- Components;

- Compensation of key workers;

- UST major service;

- Depreciation, directly involved in the production process.

3.8. Direct costs of the current period shall be apportioned to the work in progress and in the manufacture of products in the current month (works, services) with the appropriate delivery cost of manufactured products (work performed, services rendered). The order of allocation of direct costs to the order of distribution of direct costs in accounting.

Accounting for depreciable property

3.9. Recognize depreciable property assets with a useful life of more than 12 months and the initial cost of more than 20,000 rubles.

3.10. Property worth less than 20,000 rubles. consider including material costs and are expensed in the manner prescribed for indirect costs (time).

If the results of the modernization of the property exceeds the value of 20,000 rubles. and the useful life is greater than 12 months, is depreciable property to recognize, identify on it useful life, the depreciation rate and the amount of depreciation. Project cost is recognized in financial expenses at the time of commissioning, to recover. Depreciation is calculated only on the value of upgrading.

3.11. Approve for tax purposes straight-line method of depreciation.

3.12. In respect of newly acquired fixed assets apply depreciation premium of 30% of the original value of the property.

3.13. Depreciation charge a premium of 30% of the costs incurred in the case completion, retrofit, renovation, modernization and technical upgrading and eradication of depreciable assets.

3.14. Depreciation is an expense related to the production and sales, as the amount of accumulated depreciation in accordance with subparagraph 3 of paragraph 2 of Article 253 of the Tax Code.

With further calculation of depreciation - depreciation premium on the original value of the property to exclude.

3.15. With the acquisition of property previously used to determine the rate of depreciation on the assets is calculated based on the useful life reduced by the number of months of operation of the facility by its previous owners.

Valuation of property

3.16. In determining the amount of material costs when writing off raw materials and methods used to estimate the average cost.

3.17. In determining the value of purchased goods purchased for resale, use the estimates of the average cost.

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