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Registered by

Ministry of Justice of Ukraine

January 16, 2016

No. 85/28215

ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of December 29, 2015 No. 1219

About approval of some regulatory legal acts on financial accounting in public sector

(as amended on 08-12-2020)

According to Article 56 of Chapter 10 of the Section II of the Budget code of Ukraine, part two of article 6 of the Law of Ukraine "About financial accounting and the financial reporting in Ukraine", I order to the subitem 5 of item 4 of the Regulations on the Ministry of Finance of Ukraine approved by the resolution of the Cabinet of Ministers of Ukraine of August 20, 2014 No. 375,:

1. Approve enclosed:

Procedure for application of the Chart of accounts of financial accounting in public sector;

Standard correspondence of sub-accounts of financial accounting for reflection of transactions with assets, the capital and obligations managers of budgetary funds and the state trust funds;

Standard correspondence of sub-accounts of financial accounting for reflection of transactions on budget implementation;

Standard correspondence of sub-accounts of financial accounting for reflection of transactions on execution of the local budget;

Changes in some regulatory legal acts of the Ministry of Finance of Ukraine on financial accounting.

2. Recognize invalid:

the order of the Ministry of Finance of Ukraine of June 26, 2013 No. 611 "About approval of the Chart of accounts of financial accounting of budgetary institutions", registered in the Ministry of Justice of Ukraine on July 18, 2013 for No. 1214/23746;

the order of the Ministry of Finance of Ukraine of November 14, 2013 No. 947 "About approval of the Accounting regulation of inventories of budgetary institutions and modification of some of regulatory legal acts on financial accounting of budgetary institutions", registered in the Ministry of Justice of Ukraine on December 5, 2013 on No. 2063/24595.

3. Items 2, 3 orders of the Ministry of Finance of Ukraine of April 2, 2014 No. 372 "About approval of the Procedure for financial accounting of separate assets and liabilities of budgetary institutions and modification of some regulatory legal acts on financial accounting of budgetary institutions", registered in the Ministry of Justice of Ukraine on April 16, 2014 for No. 426/25203 to exclude.

4. To department of tax, customs policy and methodology of financial accounting (Romaniuk Yu. P.) to provide in accordance with the established procedure:

provision of this order on state registration in the Ministry of Justice of Ukraine;

promulgation of this order.

5. This order becomes effective from the date of its official publication, except Items 1 - 3 presents of the order which become effective since January 1, 2017, except the paragraph of the sixth Item 1 of this order which becomes effective from the date of entry into force of this order.

Determine that till January 1, 2019 regulations of this order are not applied when implementing transactions on accomplishment state and local budgets bodies of the State Treasury of Ukraine.

6. To impose control over the implementation of this order on the deputy minister Makeev A. L.

Minister

N. Yaresko

Approved by the Order of the Ministry of Finance of Ukraine of December 29, 2015, No. 1219

Procedure for application of the Chart of accounts of financial accounting in public sector

This Procedure establishes appointment and procedure for account management of financial accounting for generalization of information on availability and movement of assets, the capital, obligations and the facts of activities of subjects of financial accounting in public sector (daleesubjekta of public sector).

Maintaining off-balance accounts of the Section 2 classes 0 is performed according to the simple scheme (without application of method of double record).

I. Balance sheet accounts

Class 1. Non-financial assets

Accounts of this class are intended for generalization of information on availability and fixed asset movement, other non-current tangible assets, intangible assets, inventories, biological assets, capital investments, depreciation (depreciation) of non-current assets and so forth

Account 10 "Fixed assets"

Account 10 "Fixed assets" is intended for accounting and the generalization of information on availability and fixed asset movement controlled by the subject of public sector, and also objects of the investment real estate.

On the debit of the account receipt of the fixed asset objects considered on original cost, increase in original cost as a result of improvement of object (upgrade, modification, completion, additional equipment, reconstruction and so forth) that leads to increase in the future economic benefits which are originally expected from use of object is reflected; value addition as a result of revaluation of project cost of fixed assets.

On the credit of the account fixed asset retirement as a result of voluntary conveyance, sale, or discrepancy to recognition criteria asset, and also reduction of cost in case of partial liquidation of fixed asset object or its writedown is reflected.

Account 10 "Fixed assets" has the following sub-accounts:

1010 (1020) "The investment real estate";

1011 (1021) "Parcels of land";

1012 (1022) "Capital expenditures on improvement of lands";

1013 (1023) "Buildings, constructions and transfer devices";

1014 (1024) "Machines and equipment";

1015 (1025) "Vehicles";

1016 (1026) "Tools, devices, stock";

1017 (1027) "Animal and long-term plantings";

1018 (1028) "Other fixed assets".

On sub-accounts 1010 (1020) "The investment real estate" is recorded objects of the investment real estate, including the parcels of land, buildings, constructions which are on the earth, contain for the purpose of receipt of lease payments and/or increase in equity.

On sub-accounts 1011 (1021) "Parcels of land" it is recorded the parcels of land received by the subject of public sector according to the legislation, in particular on the right of permanent use.

On sub-accounts 1012 (1022) "Capital expenditures on improvement of lands" it is recorded capital expenditure for improvement of lands. The expenses of not inventory nature (which are not connected with construction of constructions) on superficial improvement of lands for agricultural use which are carried out due to capital investments concern to them (the layout of the parcels of land, rooting out of the areas under arable land, cleaning of fields of stones and boulders, cutting of hummocks, clearing of bushes, cleaning of reservoirs, etc.).

On sub-accounts 1013 (1023) "Buildings, constructions and transfer devices" it is recorded buildings, constructions, their structural components and transfer devices, residential buildings.

On sub-accounts 1014 (1024) "Machines and the equipment" it is recorded machines and the equipment.

On sub-accounts 1015 (1025) "Vehicles" it is recorded all types of the vehicles intended for movement of people and freights irrespective of cost.

On sub-accounts 1016 (1026) "Tools, devices, stock" it is recorded tools, production stock and accessories, economic stock which concern to structure of fixed assets.

On sub-accounts 1017 (1027) "Animal and long-term plantings" it is recorded non-current biological assets which are not connected with agricultural activities, and the fructifying plants which are connected with agricultural activities.

On sub-accounts 1018 (1028) "Other fixed assets" it is recorded the fixed assets which are not included in "Fixed assets" in other sub-accounts of account 10.

Account 11 "Other non-current tangible assets"

Account 11 "Other non-current tangible assets" is intended for accounting and generalization of information on availability and movement of other non-current tangible assets which are not reflected in structure of objects of accounting on account 10 "Fixed assets".

On the debit of the account receipt of objects of other non-current tangible assets which are considered on original cost, increase in original cost as a result of improvement of object (upgrade, reconstruction and so forth) that leads to increase in the future economic benefits which are originally expected from use of object is reflected; value addition as a result of revaluation of project cost.

On the credit of the account disposal of other non-current tangible assets owing to voluntary conveyance, sale, or discrepancy to recognition criteria asset, and also reduction of cost in case of partial liquidation of object or its writedown is reflected.

Account 11 "Other non-current tangible assets" has the following sub-accounts:

1111 (1121) "Museum funds";

1112 (1122) "Library stocks";

1113 (1123) "Invaluable non-current tangible assets";

1114 (1124) "Linen, bedding, clothes and footwear";

1115 (1125) "Inventory container";

1116 "Non-current tangible assets of special purpose";

1117 "Natural resources";

1118 (1127) "Other non-current tangible assets";

1126 "Non-current assets the specialist of appointment for distribution, transfer".

On sub-accounts 1111 (1121) "Museum funds" it is recorded:

1) museum values (irrespective of cost), except objects of art and natural sciences, old times and national life and exhibits of scientific, historical and technical meaning which are considered according to the procedure, established for accounting of these values in the state museums;

2) fauna exhibits in zoos and other similar organizations, irrespective of their cost.

On sub-accounts 1112 (1122) "Library stocks" it is recorded library stocks, irrespective of the cost of separate copies of books. Treat library stock: scientific, art and educational literature, special types of literature and other editions.

On sub-accounts 1113 (1123) "Invaluable non-current tangible assets" it is recorded non-current tangible assets which useful life exceeds one year, but which on cost signs are not included in fixed assets.

On sub-accounts 1114 (1124) "Linen, bedding, clothes and footwear" is recorded linen, bedding, clothes and footwear. Account of the corresponding assets on these sub-accounts is kept by subjects of public sector which systematically receive them in considerable amount for implementation of the activities, other subjects of public sector record linen, bedding, clothes and footwear as a part of other non-current tangible assets.

On sub-accounts 1115 (1125) "The inventory container" is recorded inventory container for storage of inventory items in warehouses or for implementation of engineering procedures, storages for storage of liquid and loose substances (tanks, chests, tubs, granaries and so forth); cases trade and racks; other inventory container.

On sub-account 1116 "Non-current tangible assets of special purpose" it is recorded the non-current tangible assets having specific appointment and limited application in separate industries.

On sub-account 1117 "Natural resources" it is recorded mineral minerals, oil wells, mineral deposits of internal waters, strips of the construction wood and so forth which according to the legislation are controlled by the subject of public sector.

On sub-accounts 1118 (1127) "Other non-current tangible assets" it is recorded availability and movement of other non-current tangible assets which did not find reflection on other sub-accounts of account 11 "Other non-current tangible assets", namely: the materials received from warehouse in laboratory or other structural divisions of research institutions, higher educational institutions for research works which are used repeatedly or long time, and also the materials which are subjects to scientific research.

On sub-account 1126 "Non-current assets the specialist of appointment for distribution, transfer" is recorded by the state trust funds of non-current assets the specialist of appointment which are intended for distribution and transfer to subordinated organizations according to the legislation.

Account 12 "Intangible assets"

Account 12 "Intangible assets" is intended for accounting and generalization of information on availability and movement of the intangible assets controlled by the subject of public sector.

On the debit of the account receipt of intangible assets which are considered on original cost, and the amount of revaluation of such assets is reflected.

On the credit of the account disposal as a result of voluntary conveyance of objects of intangible assets or impossibility of receipt of public sector by the subject of economic benefits from their use and the amount of writedown of intangible assets is reflected further.

Account 12 "Intangible assets" has the following sub-accounts:

1211 (1221) "Copyright and rights, adjacent to it";

1212 (1222) "Rights to use by natural resources";

1213 (1223) "Rights to signs for goods and services";

1214 (1224) "Property use rights";

1215 (1225) "Rights to objects of industrial property";

1216 (1226) "Other intangible assets".

On sub-accounts 1211 (1221) "Copyright and the rights, adjacent to it" is recorded copyright and the rights of the subject of public sector, adjacent to them (the right on literary, art, pieces of music, computer programs, programs for electronic computers, compilations of data (database), execution, soundtrack, transfer (program) of the organizations of broadcasting and so forth).

On sub-accounts 1212 (1222) "Rights to use by natural resources" it is recorded objects of right to use by resources of the environment. Treat them: mineral rights, other resources of the environment, geological and environment other information and so forth;

On sub-accounts 1213 (1223) "The rights to signs for goods and services" it is recorded the rights to signs for goods and services (trademarks, trademarks, brand names and so forth).

On sub-accounts 1214 (1224) "Property use rights" it is recorded property use rights (right to use by the parcel of land, right to use by the building, the right to lease of rooms and so forth).

On sub-accounts 1215 (1225) "The rights to objects of industrial property" it is recorded the rights to objects of industrial property (the right to inventions, useful models, industrial designs, plant varieties, breeds of animals, know-how, protection against unfair competition, etc.).

On sub-accounts 1216 (1226) "Other intangible assets" it is recorded other intangible assets (the right to activities implementation, use of economic and other privileges and so forth).

Account 13 "Capital investments"

Account 13 "Capital investments" is intended for the expense accounting on acquisition or creation of tangible and intangible non-current assets, non-current biological assets.

On the debit of the account increase in expenses of the subject of public sector at acquisition or creation of non-current assets, in particular the amounts paid for acquisition, accomplishment of installation and construction works, the registration fees, the state fee and similar payments, the amounts of import duty, amount of indirect taxes (if they are not compensated to the company of public sector), expenses on delivery risks insurance, expenses on transportation, installation, installation adjustment, etc., expenses on improvement of fixed asset object (reconstruction (restoration), upgrade, completion, additional equipment) and the expense amounts connected with enhancement of intangible assets and increase in their opportunities and prolongation of term of use is reflected.

On the credit of the account reduction of expenses on acquisition or creation of non-current assets is reflected (putting into operation of the acquired or created non-current assets and so forth).

Account 13 "Capital investments" has the following sub-accounts:

1311 (1321) "Capital investments into fixed assets";

1312 (1322) "Capital investments into other non-current tangible assets";

1313 (1323) "Capital investments into intangible assets";

1314 (1325) "Capital investments into non-current biological assets";

1324 "Capital investments into non-current assets specialist of appointment".

On sub-accounts 1311 (1321) "Capital investments into fixed assets" also improvement of fixed assets, and also expenses on the unfinished and finished, but not put in operation capital construction projects, reconstruction, upgrades of fixed assets is recorded expenses on acquisition, creation (production) by own forces.

On sub-accounts 1312 (1322) "Capital investments into other non-current tangible assets" it is recorded expenses on acquisition, creation (production) by own forces of other non-current tangible assets.

On sub-accounts 1313 (1323) "Capital investments into intangible assets" it is recorded expenses on acquisition (development) of intangible assets, and also expenses on the unfinished and finished, but not put in operation objects for production (creation) and upgrade of intangible assets.

On sub-accounts 1314 (1325) "Capital investments into non-current biological assets" it is recorded expenses on acquisition or cultivation (creation) of non-current biological assets.

On sub-account 1324 "Capital investments into non-current assets the specialist of appointment" is recorded by the state trust funds of expenses on the unfinished and finished, but not put in operation objects of non-current assets of special purpose.

Account 14 "Depreciation (depreciation) of non-current assets"

Account 14 "Depreciation (depreciation) of non-current assets" is intended for accounting and generalization of information on the depreciation added during the accounting period, acknowledged losses from usefulness reduction (usefulness recovery) and the amount of depreciation (accumulated depreciation) of the non-current tangible and intangible assets which are subject to depreciation.

On the credit of the account the depreciation, adjustments of the amount of depreciation (accumulated depreciation) in case of revaluation of non-current assets and recognition of loss from reduction of usefulness of non-current assets is reflected.

On the debit of the account reduction of the amount of depreciation (accumulated depreciation) as a result of write-off of non-current assets, adjustments of the amount of depreciation (accumulated depreciation) is reflected in case of writedown of non-current assets, reflection of benefits from recovery of usefulness of non-current assets.

Account 14 "Depreciation (depreciation) of non-current assets" has the following sub-accounts:

1411 (1421) "Depreciation of fixed assets";

1412 (1422) "Depreciation of other non-current tangible assets";

1413 (1423) "Cumulative depreciation of intangible assets";

1414 (1424) "Depreciation of the investment real estate";

1415 (1425) "Accumulated depreciation of non-current biological assets".

On sub-accounts 1411 (1421) "Depreciation of fixed assets" is recorded depreciation of fixed asset objects which account is kept on account 10 "Fixed assets", except the investment real estate.

On sub-accounts 1412 (1422) "Depreciation of other non-current tangible assets" is recorded depreciation of non-current assets which account is kept on account 11 "Other non-current tangible assets".

On sub-account 1413 (1423) "Cumulative depreciation of intangible assets" is recorded cumulative depreciation of intangible assets which account is kept on account 12 "Intangible assets".

On sub-accounts 1414 (1424) "Depreciation of the investment real estate" is recorded depreciation of the investment real estate which account is kept on sub-accounts 1010 (1020) "The investment real estate".

On sub-accounts 1415 (1425) "Accumulated depreciation of non-current biological assets" is recorded accumulated depreciation of non-current biological assets which account is kept on sub-accounts 1711 (1721) "Non-current biological assets of crop production" and 1712 (1722) "Non-current biological assets of livestock production".

Account 15 "Production supplies"

Account 15 "Production supplies" is intended for accounting and generalization of information on availability and movement of raw materials, the main and auxiliary materials, components and other material values intended for ensuring regular activities and achievement of effective objective and/or requirements satisfaction of the subject of public sector.

On the debit of the account stock receipts taking into account expenses on their acquisition, including the amounts of import duty, the amount of indirect taxes in connection with stock acquisition which are not compensated to the subject of public sector, the transport and procurement expenses, expenses connected with finishing acquired and gratuitously the received inventories to condition in which they are suitable for use in the planned purposes provided by national provisions (standards) of financial accounting in public sector 123rd "Inventories" approved by the order of the Ministry of Finance of Ukraine of October 12, 2010 No. 1202, registered in the Ministry of Justice of Ukraine on November 1, 2010 on No. 1019/18314 (further - NP (c) BUGS 123 "Inventories") are reflected.

On the credit of the account disposal of inventories owing to sale, voluntary conveyance, use for creation of other assets or impossibility of receipt of public sector by the subject of economic benefits from their use and so forth is reflected further.

Account 15 "Production supplies" has the following sub-accounts:

1511 (1521) "Food";

1512 (1522) "Medicines and dressings";

1513 (1523) "Construction materials";

1514 (1524) "Fuels and lubricants";

1515 (1525) "Spare parts";

1516 (1526) "Container";

1517 (1527) "Raw materials and materials";

1518 (1528) "Other production supplies".

On sub-accounts 1511 (1521) "Food" it is recorded food.

On sub-accounts 1512 (1522) "Medicines and dressing means" it is recorded medicines, components, bactericidal medicines, disinfectants, serum, vaccine, blood, film for x-ray pictures, materials for carrying out analyses and dressing means, small medical stock (thermometers, lancets, tweezers, needles), etc.

On these sub-accounts it is also recorded auxiliary and pharmaceutical materials in the healthcare institutions having the drugstores.

On sub-accounts 1513 (1523) "Construction materials" it is recorded the construction materials used in the course of construction and installation works. In particular, treat construction materials: silicate materials (cement, sand, gravel, lime, stone, brick, tile); forest materials (wood round, timber, plywood, etc.); construction metal (iron, tin, steel, zinc sheet and so forth); hardware (nails, nuts, bolts, hardware, etc.); sanitary materials (cranes, couplings, tees and so forth); electrotechnical materials (cable, lamps, cartridges, rollers, cord, wire, safety locks, insulators and so forth); chemical moskatelnye (paint, drying oil, roofing felt and so forth) and other similar materials.

Also on these sub-accounts it is recorded building constructions and details (metal, steel concrete and wooden structures, blocks and combined parts of buildings and constructions); prefabricated elements; the equipment for heating, ventilating, sanitary systems (heating coppers, radiators, etc.), the equipment requiring installation and also spare part cases to them, the domestic and import equipment requiring installation and intended for installation and other material values necessary for construction. It that it can be enacted only after assembly of its parts and attachment to the base or support of buildings and constructions, and also spare part cases to them belongs to the equipment requiring installation. The equipment also the control instrumentation or other devices intended for installation as a part of equipment in place is included.

On sub-accounts 1514 (1524) "Fuels and lubricants" it is recorded all types of fuel which is acquired or prepared for technological needs of production, operation of vehicles, and also for development of energy and heating of buildings. On these sub-accounts the oil products, gas which were purchased and transferred to storage and which will be released according to coupons and smart cards are also considered.

On sub-accounts 1515 (1525) "Spare parts" it is recorded the acquired or manufactured spare parts, ready details, nodes, aggregates used for carrying out repairs, replacement of worn-out parts of machines (medical, electronic and computing, etc.), the equipment, tractors, combines, vehicles (motors), tools, and also car tires (including tires, cameras and obodny tapes, etc.) in inventory and turnover irrespective of their cost. The exchange collection of complete machines, the equipment, engines, nodes, aggregates and so forth is reflected in these sub-accounts.

On sub-accounts 1516 (1526) "Container" is recorded returnable tare, exchange container (barrels, cans, boxes, glass jars, bottles, etc.) as empty, and that that contains material values.

On sub-accounts 1517 (1527) "Raw materials and materials" are recorded raw materials and the main and auxiliary materials which are part of the made products or are necessary components in case of its production; materials of agricultural purpose, in particular mineral fertilizers, agricultural chemicals for pest control and diseases of crops, biological products, medicines, the chemicals used for fight against diseases of farm animals, materials of short-term use for research works. It is here too recorded saplings, seeds and forages (purchased and own cultivation) which are used for disembarkation, crops and sagination of animals.

On sub-accounts 1518 (1528) "Other production supplies" it is recorded special equipment which is acquired for accomplishment of research works, production wastes, unrecoverable scrap, the material values received from liquidation of fixed assets which cannot be used as materials or spare parts (scrap metal, scrap), worn-out tires and so forth.

Account 16 "Production"

Account 16 "Production" is intended for accounting and the generalization of expense information connected with the organization and provision of services, performance of works, production of products.

On the debit of the account direct material, labor and other direct expenses, depreciations on the non-current assets used in the course of the organization and provision of services, production (works) are reflected.

On the credit of the account the cost of the actual production cost of the finished goods finished by production, cost of the performed works and services is reflected.

Account 16 "Production" has the following sub-accounts:

1611 (1621) "Research works";

1612 (1622) "Production of experimental devices";

1613 (1623) "Other production".

On sub-accounts 1611 (1621) "Research works" it is recorded expenses on research and design works with the companies, organizations and the organizations. The cost of works joins all expenses connected with accomplishment of subject (work) including expenses on acquisition of the special equipment necessary for work. The special equipment acquired for accomplishment of research and design works is considered as a part of work in progress expenses.

On sub-accounts 1612 (1622) "Production of experimental devices" is recorded expenses on production of experimental devices (installations, samples of the machinery and appliances, stands for testing) for carrying out scientific experiments on the works performed at the expense of means of the government budget.

On sub-accounts 1613 (1623) "Other production" is recorded expenses by other types of production, in particular expenses on production (works, services).

Account 17 "Biological assets"

Account 17 "Biological assets" is intended for accounting and generalization of information on availability and movement of non-current and current biological assets of crop production and livestock production which are capable to give agricultural products and/or additional biological assets, except the fructifying plants which are considered on account 10 "Fixed assets.

On the debit of the account receipt of non-current and current biological assets is reflected.

On the credit of the account disposal of non-current and current biological assets as a result of transfer, sales and so forth is reflected

Account 17 "Biological assets" has the following sub-accounts:

1711 (1721) "Non-current biological assets of crop production";

1712 (1722) "Non-current biological assets of livestock production";

1713 (1723) "The current biological assets of crop production";

1714 (1724) "The current biological assets of livestock production".

On sub-accounts 1711 (1721) "Non-current biological assets of crop production" it is recorded availability and movement of non-current biological assets of crop production which are capable to give agricultural products and/or additional biological assets or otherwise to bring economic benefits during the period exceeding twelve months (or operating cycle, if it more than twelve months), and biological assets which are created during the period exceeding one year.

On sub-accounts 1712 (1722) "Non-current biological assets of livestock production" it is recorded availability and movement of non-current biological assets of livestock production which are capable to give agricultural products and/or additional biological assets or otherwise to bring economic benefits during the period exceeding twelve months (or operating cycle if it exceeds twelve months), and biological assets which are created during the period exceeding one year, except for animals on cultivation and sagination.

Analytics are kept by types of non-current biological assets of crop production (livestock production).

On sub-accounts 1713 (1723) "The current biological assets of crop production" it is recorded availability and movement of the current biological assets of crop production, in particular grain, commercial, vegetable and other crops.

Analytics are kept by types (cultures) of the current biological assets of crop production (crops of grain, commercial, vegetable crops, etc.).

On sub-accounts 1714 (1724) "The current biological assets of livestock production" it is recorded availability and movement of the current biological assets of livestock production.

Analytics are kept by types (groups) of the current assets of livestock production (young growth of animals on cultivation, animals on sagination, bird, animals, rabbits, families of bees, the adult cattle rejected from the main herd, etc.).

Account 18 "Other non-financial assets"

Account 18 "Other non-financial assets" is intended for accounting and generalization of information on other non-financial assets which are not reflected in other accounts of class 1 "Non-financial assets".

On the debit of the account receipts of other non-financial assets taking into account the costs for their acquisition and finishing acquired and gratuitously the received other non-financial assets to condition in which they are suitable for use in the planned purposes provided by NP (C) BUGS 123 "Inventories" are reflected.

On the credit of the account disposal of other non-financial assets owing to sale, voluntary conveyance, use for creation of other assets or impossibility of receipt of public sector by the subject of economic benefits from their use and so forth is reflected further.

Account 18 "Other non-financial assets" has the following sub-accounts:

1811 (1821) "Finished goods";

1812 (1822) "The invaluable and fast-wearing-out objects";

1814 (1824) "The state material reserves and inventories";

1815 (1825) "Assets for distribution, transfer, sale";

1816 (1826) "Other non-financial assets".

On sub-accounts 1811 (1821) "Finished goods" are recorded finished goods (the finished products made in production (educational) workshops, finished printed materials, etc.).

On these sub-accounts consider products received from own production which are held for sale also consumption (issue and sale to workers, transfer, for example, to preschool educational institutions, dining rooms and so forth).

On sub-accounts 1812 (1822) "The invaluable and fast-wearing-out objects" MBP in warehouse, including MBP of special purpose which have specific appointment and limited short-term application in separate industries is recorded.

The objects used within no more than one year or during operating cycle belong to MBP if it more than one year, including:

fishing tools (trawls, seines, networks, etc.);

saws, delimbers, cables for alloy;

special tools and special devices for serial and mass production of certain products or for production of individual orders;

objects of production appointment, the equipment promoting labor protection, objects of technical appointment which cannot be carried to non-current assets;

economic stock - objects of office and economic arrangement, table, kitchen and other economic stock, objects of fire-proof appointment;

the economic materials used for the current needs of organizations (electric lamps, soap, brushes and so forth);

office supplies (paper, pencils, etc.)

other objects, including smart cards.

On sub-accounts 1814 (1824) "The state material reserves and inventories" it is recorded the assets constituting the state material reserves and inventories (reserves of oil products, grains and so forth).

On sub-accounts 1815 (1825) "Assets for distribution, transfer, sale" it is recorded assets which are acquired (are made, received) and textbooks and other materials of educational (educational) institutions, arms inventories and so forth contain for the purpose of further distribution, transfer or sale, including product from precious metals, gemstones, gemstones of organogenic education and semiprecious stones.

On sub-accounts 1816 (1826) "Other non-financial assets" it is recorded forms of documents of the strict accounting (on acquisition value), reactants and chemicals, glass and chemical ware, metals, electromaterials, radio materials, radio tubes, photo accessories, the paper intended for the edition of training programs, benefits and scientific works, experimental animals and other materials for the educational purposes and research works, and also precious and other metals for prosthetics and so forth.

Class 2. Financial assets

Accounts of this class are intended for generalization of information on availability and movement of financial assets, in particular means in cash desk, on accounts in organizations of banks or in bodies of the Public treasurer service of Ukraine (further - body of Treasury), in settlings with debtors, long-term and current financial investments, long-term and short-term bills of exchange the received and other financial assets.

Account 20 "Long-term accounts receivable"

Account 20 "Long-term accounts receivable" is intended for accounting and generalization of information on accounts receivable which do not arise in the course of regular activities and will be extinguished after completion of accounting year. On this account information on the long-term loans granted from the government or local budget according to the legislation is generalized.

On the debit of the account recognition of long-term accounts receivable, on the credit - its repayment or write-off is reflected.

Account 20 "Long-term accounts receivable" has such sub-accounts:

2011 (2021) "Long-term accounts receivable on lease transactions";

2012 "The long-term loans granted by managers of budgetary funds" (2022 "The long-term loans granted from the budget of the state trust fund");

2013 (2023) "Other long-term accounts receivable";

2031 "The long-term loans granted from the government budget" (2041 "The long-term loans granted from local budgets");

2032 "Overdue debt on the long-term loans granted from the government budget" (2042 "Overdue debt on the long-term loans granted from local budgets");

2033 "The long-term loans granted from the government budget for the liquidated legal persons borrowers" (2043 "The long-term loans granted from local budgets for the liquidated legal persons - borrowers");

2034 "Other debt on the long-term loans granted from the government budget" (2044 "Other debt on the long-term loans granted from local budgets");

2035 "Accounts receivable on long-term loans which were granted under the state guarantees and/or at the expense of the funds raised by the state" (2045 "Accounts receivable on long-term loans which were granted under local guarantees and/or at the expense of the funds raised by local budgets");

2036 "Overdue debt on long-term loans which were granted under the state guarantees and/or at the expense of the funds raised by the state" (2046 "Overdue debt on long-term loans which were granted under local guarantees and/or at the expense of the funds raised by local budgets");

2037 "Accounts receivable on long-term loans which were granted under the state guarantees and/or at the expense of the funds raised by the state for the liquidated legal persons borrowers" (2047 "Accounts receivable on long-term loans which were granted under local guarantees and/or at the expense of the funds raised by local budgets for the liquidated legal persons borrowers");

2038 "Other debt behind long-term loans which were granted under the state guarantees and/or at the expense of the funds raised by the state" (2048 "Other debt behind long-term loans which were granted under local guarantees and/or at the expense of the funds raised by local budgets");

2039 "Other long-term accounts receivable of the government budget" (2049 "Other long-term accounts receivable of local budgets".

On sub-accounts 2011 (2021) "The long-term accounts receivable on lease transactions" are recorded the long-term accounts receivable which arose on transactions with lease, in particular on the leased assets.

On sub-accounts 2012 "The long-term loans granted by managers of budgetary funds" (2022 "The long-term loans granted from the budget of the state trust fund") it is recorded the long-term loans granted by managers of budgetary funds (the state trust funds) according to the legislation.

On sub-accounts 2013 (2023) "The other long-term accounts receivable" are recorded long-term accounts receivable of managers of budgetary funds and the state trust funds which corresponds to recognition criteria of asset and it is not included in the score 2011 - 2012 (2021 - 2022).

On sub-accounts 2031 "The long-term loans granted from the government budget" (2041 "The long-term loans granted from local budgets") it is recorded the amounts of the long-term loans granted from the government (local) budget according to the legislation. On the debit of sub-accounts the amounts of the loans granted from the government (local) budget, and the amount of revaluation of remaining balance of debt are reflected. On the credit of sub-accounts the amounts which arrived on account of debt repayment on the long-term loans provided from the government (local) budget, recognition of debt overdue, hopeless, such which is registered for the liquidated legal persons borrowers, or write-off from balance of debt of borrowers on the long-term loans granted from the government (local) budget, and the amount of revaluation of remaining balance of debt are reflected.

On sub-accounts 2032 "Overdue debt on the long-term loans granted from the government budget" (2042 "Overdue debt on the long-term loans granted from local budgets") is recorded the overdue debt amounts on the long-term loans granted from the government (local) budget. On the debit of sub-accounts the amounts of overdue debt of borrowers on the long-term loans granted from the government (local) budget, and the amount of revaluation of remaining balance of debt are reflected. On the credit of sub-accounts the amounts which arrived in repayment of overdue debt on the long-term loans granted from the government (local) budget, recognition of debt hopeless, such that is registered for the liquidated legal persons borrowers, or write-off from balance of overdue debt of borrowers on the long-term loans granted from the government (local) budget, and the amount of revaluation of remaining balance of debt are reflected.

On sub-accounts 2033 "The long-term loans granted from the government budget for the liquidated legal persons - borrowers" (2043 "The long-term loans granted from local budgets for the liquidated legal persons borrowers") it is recorded outstanding amounts of borrowers concerning which state registration of the termination of the legal entity as a result of its liquidation, on the long-term loans granted from the government (local) budget is carried out. On the debit of sub-accounts outstanding amounts of borrowers concerning which state registration of the termination of the legal entity as a result of its liquidation, on the long-term loans granted from the government (local) budget, and the amount of revaluation of remaining balance of debt is carried out are reflected. On the credit of sub-accounts the amounts which arrived on account of debt repayment of borrowers concerning whom state registration of the termination of the legal entity as a result of its liquidation, recognition is carried out are reflected

debts overdue, hopeless or write-off from balance of debt of borrowers concerning whom state registration of the termination of the legal entity as a result of its liquidation, on the long-term loans granted from the government (local) budget, and the amount of revaluation of remaining balance of debt is carried out.

On sub-accounts 2034 "Other debt on the long-term loans granted from the government budget" (2044 "Other debt on the long-term loans granted from local budgets") is recorded the amounts hopeless to debt collection of borrowers on the long-term loans granted from the government (local) budget, and the amounts of revaluation of remaining balance of debt.

On sub-accounts 2035 "The accounts receivable on long-term loans which were granted under the state guarantees and/or at the expense of the funds raised by the state" (2045 "Accounts receivable on long-term loans which were granted under local guarantees and/or at the expense of the funds raised by local budgets") are recorded the amounts of long-term loans which were granted under the state (local) guarantees on which the state (local budgets) executed (fulfilled) warranty obligations, and/or outstanding amounts of borrowers on the long-term loans granted at the expense of the funds raised by the state (local budgets). On the debit of sub-accounts the amounts of long-term loans on which the state (local budgets) executed are reflected (fulfilled) warranty obligations, outstanding amounts of borrowers on the long-term loans granted at the expense of the funds raised by the state (local budgets) and the amount of revaluation of remaining balance of debt. On the credit of sub-accounts the amounts which arrived on account of debt repayment on long-term loans from subjects of managing, debt, acknowledged overdue, hopeless, such which is registered for the liquidated legal persons borrowers are reflected, or write-off from balance of debt of borrowers on long-term loans on which the state (local budgets) executed (fulfilled) warranty obligations, debts of borrowers on the long-term loans granted at the expense of the funds raised by the state (local budgets) and the amount of revaluation of remaining balance of debt.

On sub-accounts 2036 "Overdue debt on long-term loans which were granted under the state guarantees and/or at the expense of the funds raised by the state" (2046 "Overdue debt on long-term loans which were granted under local guarantees and/or at the expense of the funds raised by local budgets") is recorded overdue debt on long-term loans which were granted under the state (local) guarantees and/or at the expense of the funds raised by the state (local budgets). On the debit of sub-accounts the amounts of overdue debt of borrowers on long-term loans which were granted under the state (local) guarantees and/or at the expense of the funds raised by the state (local budgets) and the amount of revaluation of remaining balance of debt are reflected. On the credit of sub-accounts the amounts which arrived on account of debt repayment, acknowledged hopeless (delayed), considered for the liquidated legal persons borrowers, or write-off from balance of overdue debt of borrowers on long-term loans which were granted under the state (local) guarantees and/or at the expense of the funds raised by the state (local budgets) and the amount of revaluation of remaining balance of debt are reflected.

On sub-accounts 2037 "The accounts receivable on long-term loans which were granted under the state guarantees and/or at the expense of the funds raised by the state for the liquidated legal persons - borrowers" (2047 "Accounts receivable on long-term loans which were granted under local guarantees and/or at the expense of the funds raised by local budgets for the liquidated legal persons borrowers") are recorded outstanding amounts of borrowers concerning which state registration of the termination of the legal entity as a result of its liquidation, on the long-term loans granted under the state (local) guarantees and/or at the expense of the funds raised by the state (local budgets) is carried out. On the debit of sub-accounts outstanding amounts of borrowers concerning which state registration of the termination of the legal entity as a result of its liquidation, on the long-term loans granted under the state (local) guarantees and/or at the expense of the funds raised by the state (local budgets) and the amount of revaluation of remaining balance of debt is carried out are reflected. On the credit of sub-accounts the amounts which arrived on account of debt repayment of borrowers concerning whom state registration of the termination of the legal entity as a result of its liquidation is carried out of debt, acknowledged overdue, hopeless are reflected, or write-off from balance of debt of borrowers concerning whom state registration of the termination of the legal entity as a result of its liquidation is carried out, (fulfilled) warranty obligations on long-term loans on which the state (local budgets) executed, and/or the long-term loans granted at the expense of the funds raised by the state (local budgets) and the amount of revaluation of remaining balance of debt.

On sub-accounts 2038 "Other debt on long-term loans which were granted under the state guarantees and/or at the expense of the funds raised by the state" (2048 "Other debt on long-term loans which were granted under local guarantees and/or at the expense of the funds raised by local budgets") is recorded the amounts hopeless to collection and other debt of borrowers on long-term loans which were granted under the state (local) guarantees and/or at the expense of the funds raised by the state (local budgets). On the debit of sub-accounts the amounts hopeless to collection and other debt of borrowers on long-term loans which were granted under the state (local) guarantees and/or at the expense of the funds raised by the state (local budgets) and the amount of revaluation of remaining balance of debt are reflected. On the credit of sub-accounts the amounts which arrived on account of repayment or write-off from balance hopeless to collection and other debt of borrowers on long-term loans are reflected

which were provided under the state (local) guarantees and/or at the expense of the funds raised by the state (local budgets) and the amount of revaluation of remaining balance of debt.

On sub-accounts 2039 "Other long-term accounts receivable of the government budget" (2049 "Other long-term accounts receivable of local budgets") it is recorded the amounts of the other long-term accounts receivable of the government (local) budget which are not reflected in the scores 2031 - 2038 (2041 - 2048). On the debit of sub-accounts the amounts of other long-term accounts receivable of the government (local) budget are reflected. On the credit of sub-accounts the amounts which arrived on account of repayment or write-off from balance of other long-term accounts receivable of the government (local) budget are reflected.

Account 21 "Current accounts receivable"

Account 21 "Current accounts receivable" is intended for accounting and generalization of information on accounts receivable which arise during regular activities and which repayment is expected within twelve months from the date of balance.

On the debit of the account recognition of the current accounts receivable, on the credit - its repayment or write-off is reflected.

Account 21 "Current accounts receivable" has such sub-accounts:

2110 (2120) "Accounts receivable by calculations with the budget";

2111 (2121) the Current accounts receivable by calculations for goods, works, services";

2112 "Accounts receivable on the short-term loans granted by managers of budgetary funds" (2122 "Accounts receivable on the short-term loans granted by the state trust funds");

2113 (2123) "Calculations for the advance payments issued to suppliers, contractors for goods, works and services";

2114 (2124) "Accounts receivable by calculations for social insurance";

2115 (2125) "Calculations for compensation of the caused losses";

2116 (2126) "Accounts receivable by settlings with advance holders";

2117 (2128) "Other current accounts receivable";

2118 (2129) "Calculations for joint activities";

2127 "Accounts receivable according to claims";

2130 "The short-term loans granted from the government budget" (2140 "The short-term loans granted from local budgets");

2131 "Overdue debt on the short-term loans granted from the government budget" (2141 "Overdue debt on the short-term loans granted from local budgets");

2132 "The short-term loans granted from the government budget for the liquidated legal persons borrowers" (2142 "The short-term loans granted from local budgets for the liquidated legal persons - borrowers");

2133 "Other debt on the short-term loans granted from the government budget" (2143 "Other debt on the short-term loans granted from local budgets");

2134 "Accounts receivable on short-term loans which were granted under the state guarantees and/or at the expense of the funds raised by the state" (2144 "Accounts receivable on short-term loans which were granted under local guarantees and/or at the expense of the funds raised by local budgets");

2135 "Overdue debt on short-term loans which were granted under the state guarantees and/or at the expense of the funds raised by the state" (2145 "Overdue debt on short-term loans which were granted under local guarantees and/or at the expense of the funds raised by local budgets");

2136 "Accounts receivable on short-term loans which were granted under the state guarantees and/or at the expense of the funds raised by the state for the liquidated legal entities - borrowers" (2146 "Accounts receivable on short-term loans which were granted under local guarantees and/or at the expense of the funds raised by local budgets for the liquidated legal entities - borrowers");");

2137 "Other debt on short-term loans which were granted under the state guarantees and/or at the expense of the funds raised by the state" (2147 "Other debt on short-term loans which were granted under local guarantees and/or at the expense of the funds raised by local budgets");

2138 "Other current accounts receivable of the government budget" (2148 "Other current accounts receivable of local budgets");

2150 "The short-term loans granted local budgets at the expense of means of single treasury account" (2151 "The medium-term loans allowed local budgets at the expense of means of single treasury account");

2152 "The prolonged loans granted local budgets at the expense of means of single treasury account";

2153 "Overdue debt on the loans provided by local budgets at the expense of means of single treasury account";

2154 "The short-term loans granted at the expense of means of single treasury account to the main managers of means";

2155 "Overdue debt on the loans provided at the expense of means of single treasury account to the main managers of means";

2156 "The short-term loans granted at the expense of means of single treasury account to the Pension fund of Ukraine and other clients";

2157 "Overdue debt on the loans provided at the expense of means of single treasury account to the Pension fund of Ukraine and other clients";

2158 "Accounts receivable on transactions with cash";

2159 "Other accounts receivable on transactions with banks".

On sub-accounts 2110 (2120) "The accounts receivable by calculations with the budget" are recorded accounts receivable by calculations with the budget for taxes, charges and so forth.

On sub-accounts 2111 (2121) the Current accounts receivable by calculations for goods, works, services" are recorded settlings with buyers and customers for the rendered services, the performed works, the made products.

On sub-accounts 2112 "The accounts receivable on the short-term loans granted by managers of budgetary funds" (2122 "Accounts receivable on the short-term loans granted by the state trust funds") are recorded the short-term loans granted by managers of budgetary funds or the state trust funds according to the legislation and their repayment.

On sub-accounts 2113 (2123) "Calculations for the advance payments issued to suppliers, contractors for goods, works and services" it is recorded settlings with suppliers, contractors in case of advance payment of goods, works, services.

On sub-accounts 2114 (2124) "The accounts receivable by calculations for social insurance" are recorded settlings with the state trust funds, in particular calculations for the added amounts of benefits in connection with temporary disability and so forth. Charge of the amount of temporary disability benefit which is performed at the expense of the state trust funds is reflected as increase in accounts receivable, and cash receipts for payment to workers of benefit in connection with temporary disability according to the legislation is reflected as reduction of such debt.

On sub-accounts 2115 (2125) "Calculations for compensation of the caused losses" it is recorded the amounts of shortages and plunders of money and material values, the amount of losses for spoil of the material values referred on perpetrators.

On sub-accounts 2116 (2126) "The accounts receivable by settlings with advance holders" are recorded settlings with workers of the subject of public sector for the issued advance payment for economic needs or traveling expenses. Issue of funds for economic needs or traveling expenses to advance holders is reflected as increase in debt. Adoption of the expense report about the spent imprests and return by the advance holder of remaining balance of advance payment to cash desk are reflected as reduction of such debt.

On sub-accounts 2117 (2128) "Other current accounts receivable" are recorded other current accounts receivable of managers of budgetary funds and the state trust funds which corresponds to recognition criteria of asset and it is not reflected in sub-accounts 2110 - 2116, 2118 (2120 - 2127, 2129).

On sub-accounts 2118 (2129) "Calculations for joint activities" it is recorded calculations for the transactions connected with implementation of joint activities (without creation of the legal entity), in particular the debt on the transferred assets as deposits to joint activities and its repayment or write-off is reflected.

On sub-account 2127 "Accounts receivable according to claims" it is recorded the amounts according to the claims recognized judicially.

On sub-accounts 2130 "The short-term loans granted from the government budget" (2140 "The short-term loans granted from local budgets") it is recorded the amounts of the short-term loans granted from the government (local) budget according to separate decisions of the Cabinet of Ministers of Ukraine (local council) and the regulatory framework regulating the budget process. On the debit of sub-accounts the amounts of the loans granted from the government (local) budget, and the amount of revaluation of remaining balance of debt are reflected. On the credit of sub-accounts the amounts which arrived on account of debt repayment on the short-term loans provided from the government (local) budget, debt, acknowledged overdue, hopeless, such are reflected that is registered for the liquidated legal persons borrowers, or write-off from balance of debt of borrowers on the short-term loans granted from the government (local) budget, and the amount of revaluation of remaining balance of debt.

On sub-accounts 2131 "Overdue debt on the short-term loans granted from the government budget" (2141 "Overdue debt on the short-term loans granted from local budgets") is recorded overdue debt on the short-term loans granted from the government (local) budget. On the debit of sub-accounts the amounts of overdue debt of borrowers on the short-term loans granted from the government (local) budget, and the amount of revaluation of remaining balance of debt are reflected. On the credit of sub-accounts the amounts which arrived on account of debt repayment, acknowledged hopeless, such are reflected that is registered for the liquidated legal persons borrowers, or write-off from balance of overdue debt of borrowers on the short-term loans granted from the government (local) budget, and the amount of revaluation of remaining balance of debt.

On sub-accounts 2132 "The short-term loans granted from the government budget for the liquidated legal persons - borrowers" (2142 "The short-term loans granted from local budgets for the liquidated legal persons borrowers") it is recorded outstanding amounts of borrowers concerning which state registration of the termination of the legal entity as a result of its liquidation, on the short-term loans granted from the government (local) budget is carried out. On the debit of sub-accounts outstanding amounts of borrowers concerning which state registration of the termination of the legal entity as a result of its liquidation, on the short-term loans granted from the government (local) budget, and the amount of revaluation of remaining balance of debt is carried out are reflected. On the credit of sub-accounts the amounts which arrived on account of debt repayment of borrowers concerning whom state registration of the termination of the legal entity as a result of its liquidation is carried out of debt, acknowledged overdue, hopeless, or write-off from balance of debt of borrowers concerning whom state registration of the termination of the legal entity as a result of its liquidation, on the short-term loans granted from the government (local) budget, and the amount of revaluation of remaining balance of debt is carried out are reflected.

On sub-accounts 2133 "Other debt on the short-term loans granted from the government budget" (2143 "Other debt on the short-term loans granted from local budgets") is recorded the amounts hopeless to collection and other debt of borrowers on the short-term loans granted from the government (local) budget. On the debit of sub-accounts the amounts hopeless to debt collection of borrowers on the short-term loans granted from the government (local) budget, and the amount of revaluation of remaining balance of debt are reflected. On the credit of sub-accounts the amounts which arrived on account of repayment or write-off from balance hopeless to collection and other debt of borrowers on the short-term loans granted from the government (local) budget, and the amount of revaluation of remaining balance of debt are reflected.

On sub-accounts 2134 "The accounts receivable on short-term loans which were granted under the state guarantees and/or at the expense of the funds raised by the state" (2144 "Accounts receivable on short-term loans which were granted under local guarantees and/or at the expense of the funds raised by local budgets") are recorded the amounts of short-term loans which were granted under the state (local) guarantees on which the state (local budgets) executed (fulfilled) warranty obligations, and/or outstanding amounts of borrowers on the short-term loans granted at the expense of the funds raised by the state (local budgets). On the debit of sub-accounts the amounts of short-term loans on which the state (local budgets) executed are reflected (fulfilled) warranty obligations, outstanding amounts of borrowers on the short-term loans granted at the expense of the funds raised by the state (local budgets) and the amount of revaluation of remaining balance of debt. On the credit of sub-accounts the amounts which arrived on account of debt repayment on short-term loans from subjects of managing, debt, acknowledged overdue, hopeless, such are reflected that is registered for the liquidated legal persons borrowers, or write-off from balance of debt of borrowers on short-term loans on which the state (local budgets) executed (fulfilled) warranty obligations, and/or debts of borrowers on the short-term loans granted at the expense of the funds raised by the state (local budgets) and the amount of revaluation of remaining balance of debt.

On sub-accounts 2135 "Overdue debt on short-term loans which were granted under the state guarantees and/or at the expense of the funds raised by the state" (2145 "Overdue debt on short-term loans which were granted under local guarantees and/or at the expense of the funds raised by local budgets") is recorded overdue debt on short-term loans which were granted under the state (local) guarantees and/or at the expense of the funds raised by the state (local budgets). On the debit of sub-accounts the amounts of overdue debt of borrowers on short-term loans which were granted under the state (local) guarantees and/or at the expense of the funds raised by the state (local budgets) and the amount of revaluation of remaining balance of debt are reflected. On the credit of sub-accounts the amounts which arrived on account of debt repayment, acknowledged hopeless, such are reflected that is registered for the liquidated legal persons - borrowers, or write-off from balance of overdue debt of borrowers on short-term loans which were granted under the state (local) guarantees and/or at the expense of the funds raised by the state (local budgets) and the amount of revaluation of remaining balance of debt.

On sub-accounts 2136 "The accounts receivable on short-term loans which were granted under the state guarantees and/or at the expense of the funds raised by the state for the liquidated legal persons - borrowers" (2146 "Accounts receivable on short-term loans which were granted under local guarantees and/or at the expense of the funds raised by local budgets for the liquidated legal persons borrowers") are recorded outstanding amounts of borrowers concerning which state registration of the termination of the legal entity as a result of its liquidation, on the short-term loans granted under the state (local) guarantees and/or at the expense of the funds raised by the state (local budgets) is carried out. On the debit of sub-accounts outstanding amounts of borrowers concerning which state registration of the termination of the legal entity as a result of its liquidation, on the short-term loans granted under the state (local) guarantees and/or at the expense of the funds raised by the state (local budgets) and the amount of revaluation of remaining balance of debt is carried out are reflected. On the credit of sub-accounts the amounts which arrived on account of debt repayment of borrowers concerning whom state registration of the termination of the legal entity as a result of its liquidation is carried out of debt, acknowledged overdue, hopeless are reflected, or write-off from balance of debt of borrowers concerning whom state registration of the termination of the legal entity as a result of its liquidation is carried out, (fulfilled) warranty obligations on short-term loans on which the state (local budgets) executed, and/or the short-term loans granted at the expense of the funds raised by the state (local budgets) and the amount of revaluation of remaining balance of debt.

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