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Ministry of Justice

Russian Federation

On August 2, 2010 No. 18023

ORDER OF THE MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

of July 2, 2010 No. 66H

About forms of accounting records of the organizations

(as amended on 25-05-2018)

For the purpose of enhancement of normative legal regulation in the field of financial accounting and accounting records of the organizations (except for credit institutions and the organizations of public sector) and according to 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 N 329 (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; N 47, of Art. 4900; 2007, N 23, Art. 2801; N 45, of Art. 5491; 2008, N 5, Art. 411; N 46, of Art. 5337; 2009, N 3, Art. 378; N 6, of Art. 738; N 8, of Art. 973; N 11, of Art. 1312; N 26, of Art. 3212; N 31, of Art. 3954; 2010, N 5, Art. 531; N 9, of Art. 967; To N 11, of the Art. 1224), I order:

1. Approve forms of the balance sheet and the report on financial results according to the appendix N 1 to this Order.

2. Approve the following forms of appendices to the balance sheet and the report on financial results according to the appendix N 2 to this Order:

a) report form about changes of the capital;

b) report form about cash flow;

c) ceased to be valid according to the Order of the Ministry of Finance of the Russian Federation of 06.03.2018 No. 41n

2.1. Approve report form about target use of means according to appendix No. 2.1 to this order.

3. Determine that the organizations independently determine disaggregation of indicators by Articles of the reports provided by Items 1, 2 and 2.1 presents of the Order.

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