ORDER OF THE MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

of August 28, 2014 No. 84n

About approval of the Procedure for cost determination of net assets

1. Approve the enclosed Procedure for cost determination of net assets.

2. Recognize invalid:

the order of the Ministry of Finance of the Russian Federation and the Federal Commission for the Securities Market of January 29, 2003 No. 10n/03-6/pz "About approval of the Evaluation procedure of net assets value of joint-stock companies" (registration No. 4252 is registered by the Ministry of Justice of the Russian Federation on March 12, 2003; Bulletin of regulations of federal executive bodies, 2003, No. 18);

the order of the Ministry of Finance of the Russian Federation and the Federal Service for Financial Markets of February 1, 2007 No. of 7n/07-10/pz-N "About approval of the Evaluation procedure of net assets value of the insurance companies created in the form of joint-stock companies" (registration No. 9235 is registered by the Ministry of Justice of the Russian Federation on April 5, 2007; Bulletin of regulations of federal executive bodies, 2007, No. 18);

the 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" (registration No. 9523, the Russian newspaper, 2007, is registered on May 26 by the Ministry of Justice of the Russian Federation on May 22, 2007).

Approved by the Order of the Ministry of Finance of the Russian Federation of August 28, 2014, No. 84n

Procedure for cost determination of net assets

1. This Procedure is applied by joint-stock companies, limited liability companies, the state unitary enterprises, municipal unitary enterprises, production cooperatives, housing accumulative cooperatives, economic partnership (further - the organizations).

2. This Procedure extends to organizers of gamblings.

3. This Procedure does not extend to credit institutions, joint-stock investment funds.

4. Net assets value is determined as difference between the size of the assets of the organization accepted to calculation and size of obligations of the organization assumed to calculation. The objects of financial accounting considered by the organization on off-balance accounts in case of cost determination of net assets to calculation are not accepted.

5. The assets accepted to calculation include all assets of the organization, except for receivables of founders (participants, shareholders, owners, members) on fees (deposits) to the authorized capital (authorized capital, share fund, the share capital), on payment of shares.

6. Obligations assumed to calculation include all obligations of the organization, except for the deferred revenues recognized by the organization in connection with receipt of government assistance, and also in connection with non-paid receipt of property.

7. Net assets value is determined by accounting data. At the same time assets and liabilities are accepted to calculation for the cost which is subject to reflection in the balance sheet of the organization (in net - assessment less the regulating sizes) proceeding from rules of assessment of the corresponding balance sheet items.

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info