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The document ceased to be valid since November 4, 2014 according to Item 2 of the Order of the Ministry of Finance of the Russian Federation of August 28, 2014 No. 84n

It is registered

in Ministry of Justice

Russian Federation

On May 22, 2007, No. 9523

ORDER OF THE MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

of May 2, 2007 No. 29n

About approval of the Procedure of payments of net assets value of organizers of gamblings

According to part 7 of article 6 of the Federal Law of December 29, 2006 N244-FZ "About State Regulation of Activities for the Organization and Carrying Out Gamblings and about Modification of Some Legal Acts of the Russian Federation" (The Russian Federation Code, 2007, N 1, the Art. 7) and Item 1 of the Regulations on the Ministry of Finance of the Russian Federation approved by the order of the Government of the Russian Federation of June 30, 2004 N329 "About the Ministry of Finance of the Russian Federation" (The Russian Federation Code, 2004, N 31, Art. 3258; N 49, of Art. 4908; 2005, N 23, Art. 2270; N 52, of Art. 5755; 2006, N 32, Art. 3569; 4900) I order to Art. N 47,:

Approve the Procedure of payments of net assets value of organizers of gamblings.

 

Minister

A. Kudrin

Procedure of payments of net assets value of organizers of gamblings

1. Net assets value of the organizer of gamblings is determined by subtraction from the amount of assets of the organizer of the gamblings accepted to calculation, the amounts of its liabilities accepted to calculation.

2. Assessment of property, means in calculations and other assets and liabilities of the organizer of gamblings is made taking into account requirements of accounting regulations and other regulatory legal acts for financial accounting. For value assessment of net assets of the organizer of gamblings calculation for data of accounting records is constituted.

3. Join in structure of the assets accepted to calculation:

non-current assets (intangible assets, except for created by the organization, goodwill of the organization, organizational expenses; exclusive right of the owner on the trademark and service mark, the name of the place of goods origin; fixed assets; construction in progress; profitable investments in material values; long-term financial investments, except for bills of exchange, and also securities of issuers concerning whom measures of pre-judicial sanitation are performed or insolvency proceeding or to which such measures (procedure) it was applied is initiated (were initiated) during two previous complete financial years, and also securities of economic societies which are affiliated or dependent societies of the organizer of gamblings or in relation to which the organizer of gamblings is affiliated or dependent society; other non-current assets, except for know-how (know-how);

current assets (inventories; the value added tax on the acquired values; accounts receivable, except for debts of participants (founders) on fees in the authorized (share) capital, share (contribution); short-term financial investments, except for bills of exchange, and also securities of issuers concerning whom measures of pre-judicial sanitation are performed or insolvency proceeding or to which such measures (procedure) were applied is initiated (were initiated) during two previous complete financial years, and also securities of economic societies which are affiliated or dependent societies of the organizer of gamblings or in relation to which the organizer of gamblings is affiliated or dependent society; money; other current assets).

4. Join in structure of the liabilities accepted to calculation:

long-term obligations on loans and the credits and other long-term obligations;

short-term obligations on loans and the credits;

accounts payable;

debt to participants (founders) on payment of the income;

reserves of the forthcoming expenses;

other short-term obligations.

5. The value assessment of net assets is made by the organizer of gamblings quarterly and in the end of the year on the corresponding reporting dates.

6. Calculation of net assets value of the organizer of gamblings is constituted in form according to Appendix to this Procedure and signed by the head of the legal entity - the organizer of gamblings.

Appendix

Calculation of net assets value of the organizer of gamblings

+--------------------------------------------------------------------+
| N  |          Наименование показателя          |На начало| На конец|
|п/п |                                           |отчетного|отчетного|
|    |                                           |  года   | периода |
|----+-------------------------------------------+---------+---------|
| 1  |                     2                     |    3    |    4    |
|----+-------------------------------------------+---------+---------|
|    |                  Активы                   |         |         |
|----+-------------------------------------------+---------+---------|
| 1. |Нематериальные активы*(1)                  |         |         |
|----+-------------------------------------------+---------+---------|
| 2. |Основные средства                          |         |         |
|----+-------------------------------------------+---------+---------|
| 3. |Незавершенное строительство                |         |         |
|----+-------------------------------------------+---------+---------|
| 4. |Доходные вложения в материальные ценности  |         |         |
|----+-------------------------------------------+---------+---------|
| 5. |Долгосрочные финансовые вложения*(2)       |         |         |
|----+-------------------------------------------+---------+---------|
| 6. |Прочие внеоборотные активы*(3), *(4)       |         |         |
|----+-------------------------------------------+---------+---------|
| 7. |Запасы                                     |         |         |
|----+-------------------------------------------+---------+---------|
| 8. |Налог   на   добавленную       стоимость по|         |         |
|    |приобретенным ценностям                    |         |         |
|----+-------------------------------------------+---------+---------|
| 9. |Дебиторская задолженность*(5)              |         |         |
|----+-------------------------------------------+---------+---------|
|10. |Краткосрочные финансовые вложения*(2)      |         |         |
|----+-------------------------------------------+---------+---------|
|11. |Денежные средства                          |         |         |
|----+-------------------------------------------+---------+---------|
|12. |Прочие оборотные активы                    |         |         |
|----+-------------------------------------------+---------+---------|
|13. |Итого активы, принимаемые к расчету  (сумма|         |      

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