A sample of filling the interim liquidation balance sheet. Intermediate liquidation balance LLC

According to Art. 61 GK in the liquidation of an organization ceases its activities without the transfer of its duties and rights to other persons in the order of succession. Exceptions are cases directly established in federal law.

Features of the procedure

Liquidation of the company entails consequences legally significant for:

• Founders.
• Creditors.
• Other interested persons.

The provisions of Art. 62 GK regulated the obligations of the entity that made the decision to terminate the existence of the organization. They consist in the written notification of the Federal Tax Service for entering information in the Unified State Register of Legal Entities about the initiated process. Federal Law No. 129 sets a three-day period during which this notice must be sent. On the basis of the notification, the authorized body enters information in the Unified State Register of Legal Entities that the organization has begun liquidation. Since this moment, registration is prohibited:

1. Yurlits, the founder of which is the company.
2. Changes made to the documentation of the enterprise.
3. Yurlits, arising from the reorganization.

The founders / authority that adopted the decision to terminate the company's existence, also notify the FTS about:

• Formation of the commission and appointment of the person in charge.
• Preparing an interim balance sheet liquidation.
• Appointment of procedure and timing of the procedure.

Since the formation of the commission, all powers to manage the legal entity are transferred to it.

Interim and Liquidation Balance LLC

Formation of documentation is carried out with a view to establishing the actual financial position of the enterprise. In accordance with the data present in it, the founders / authority that made the decision to terminate the activity can determine the real value of the assets and choose the most profitable option for their implementation. The liquidation balance (intermediate and final) is in most cases compiled by the company's accounting department. Let us consider in detail what the document is.

general characteristics

In the current legislation there is no approved unified form of the interim liquidation balance sheet. An exception is made for budget institutions and banks. In this regard, the company itself develops a form and introduces information to it. As a rule, the accounting form No. 1 acts as a sample. The interim liquidation balance sheet will differ in details and some information relevant to the procedure. When drafting the document, the provisions of PBU 4/99 should be followed. An enterprise can repeatedly form an interim liquidation balance sheet.

Sample filling

The document includes information indicating the composition of the organization's property. In particular, the sample of filling the intermediate liquidation balance contains:

1. List of equipment, machines and other fixed assets. In this case, the following should be indicated:

• Inventory number of the object;
• Name and location;
• Brand;
• Year of operation;
• Actual wear and tear;
• Residual value.

2. List of buildings and structures. A sample of filling the interim liquidation balance provides for an indication:

• Inventory number;
• Year of commissioning;
• The name of the object and its location;
• Actual wear and tear;
• Of the residual value.

3. Enumeration of objects of unfinished capital construction and equipment not installed. In this section, for each object, information about:

• The name of the object;
• Date of beginning of construction;
• Book value ;
• Actually executed volume of works.

Financial information

This section is considered the key for users analyzing the interim liquidation balance sheet. A sample of completion provides for the inclusion of information about:

1. Long-term investments. In this case, you must specify:

• Their name;
• Value for the asset.

2. Intangible assets. For them it is indicated:

• name;
• Value for the asset.

Other resources

The sample of filling the interim liquidation balance sheet contains the list:

• Stocks.
• The cost.
• Cash and other financial assets.

In particular, they include:

• Productive reserves.
• Animal on fattening and growing.
• Unfinished production.
• Expenses of forthcoming periods.
• Ready products.
• VAT on the received values.

Settlements and advances

The example of filling the interim liquidation balance sheet reflects information related to the transfer of funds in favor of debtors. In particular, the calculations are:

• On received bills.
• For services / works / products.
• With subsidiaries.
• With the staff.
• With the budget.
• For the rest of the operations.
• With other debtors.

The document provides information on advances to contractors and suppliers, short-term investments, as well as cash:

• At the register.
• On currency and settlement accounts.

Creditors' claims

They are also indicated in the interim balance sheet of the liquidated enterprise. The following shall be indicated:

• The name of the creditor.
• Amount of debt.
• Decision on satisfaction of the claim.

It is allowed to list this list as an annex supplementing the liquidation (intermediate) balance sheet. A separate graph is indicated by the results of the commission's examination of claims submitted by creditors. The debt, fully repaid in the process of drawing up an interim balance sheet from the funds available at that time, is not reflected in the documentation.

Conclusion

In the liquidation balance, therefore, the following data should be reflected:

• On the composition of the liabilities and assets of the discontinuing enterprise.
• On the property status of the company.
• On current accounts receivable and accounts payable.

In the process of drawing up a document, information from the balance sheet is used as a basis. It must be drawn up before a decision is made to terminate the company's activities. In the interim balance sheet, which is completed before the claims from creditors are satisfied, the amounts of arrears shown and written off both before and after the deadline determined by the commission are reflected. Due to the fact that the document largely duplicates the financial statements, it is advisable to entrust its preparation to the relevant employees of the enterprise. In this case, the commission will have to carefully check the completeness and reliability of the information provided in the liquidation balance sheet. After evaluating the company's real financial situation, the order of creditors is built. In accordance with it, payments of existing debts will be made. Together with this, the procedure for selling the property of the enterprise is established. At the end of all activities, the commission notifies the FTS about the completion of the procedure. The supervisory authority, in turn, makes the necessary information in the register.