Estimated liabilities - total.

APPROVED BY

by order of the Ministry of Finance

Russian Federation

dated 05.10.2011 No. 124n

On amendments to the forms of financial statements

organizations approved by order of the Ministry of Finance

In order to improve legal regulation in the field of accounting and financial reporting of organizations (except for credit institutions, state (municipal) institutions) and in accordance with the Regulations on the Ministry of Finance of the Russian Federation, approved by the Government of the Russian Federation of June 30, 2004 No. 329 (Collected Legislation of the Russian Federation, 2004, No. 31, Art. 3258; No. 49, Art. 4908; 2005, No. 23, Art. 2270; No. 52, Art. 5755; 2006, No. 32, Art. 3569; No. 47 , art. 4900; 2007, No. 23, art. 2801; No. 45, art. 5491; 2008, No. 5, art. 411; No. 46, art. 5337; 2009, No. 3, art. 378; No. 6, art. 738; No. 8, Art. 973; No. 11, Art. 1312; No. 26, Art. 3212; No. 31, Art. 3954; 2010, No. 5, Art. 531; No. 9, Art. 967; No. 11, art. 1224; no. 26, art. 3350; no. 38, art. 4844; 2011, no. 1, art. 238; no. 3, art. 544; no. 4, art. 609; no. 10, art. 1415; no. 12 , Art. 1639; No. 14, Art. 1935; No. 36, Art. 5148), as follows:

enter into the accounting forms of organizations approved by order of the Ministry of Finance of the Russian Federation dated July 2, 2010 No. 66n (registered by the Ministry of Justice of the Russian Federation on August 2, 2010, registration number 18023; Bulletin of normative acts of federal executive bodies, 2010, No. 35) , the following changes:

1. In Appendix No. 1 in the form of a balance sheet:

1) in section I “Non-current assets” the column “Name of indicator 2)” after the line “Results of research and development” shall be supplemented with the lines “Intangible exploration assets” and “Tangible exploration assets”;

2) in section II "Current assets" in the column "Name of indicator 2)" the words:

“Financial investments” shall be replaced by the words “Financial investments (excluding cash equivalents)”;

“Cash” shall be replaced by the words “Cash and cash equivalents”;

3) in section IV "Long-term liabilities" in the column "Name of indicator 2)" the words "Provisions for contingent liabilities" shall be replaced by the words "Estimated liabilities";

4) in section V “Short-term liabilities” in the column “Name of indicator 2)” the words “Reserves for future expenses” shall be replaced with the words “Estimated liabilities”;

5) in Note 6, the words "Authorized capital" shall be replaced by the words "Authorized capital (share capital, authorized capital, contributions of partners)", "Own shares redeemed from shareholders".

2. In Appendix No. 2:

1) in section 1 "Capital movements" of the form of the statement of changes in capital:

in the lines “increase in the par value of shares” in the column “Retained earnings (uncovered loss)”, exclude the designation “x”;

in the lines “increase in the par value of shares” in the “Total” column, include the designation “x”;

2) the form of the statement of cash flows shall be stated in a new edition in accordance with Appendix No. 1 to this order;

3) in the line "Balance of funds at the end of the reporting year" of the report form on the targeted use of funds received, the brackets should be excluded.

3. In Appendix No. 3, Section 7 "Provisions for Contingent Liabilities" shall be reworded in accordance with Appendix No. 2 to this Order.

4. In Appendix No. 4:

1) in the section "Balance sheet":

the column "Name of the line" after the line "Results of research and development" shall be supplemented with the lines "Intangible search assets" and "Tangible search assets" and assign them codes 1130 and 1140, respectively;

2) in the section "Balance sheet" in the column "Line name":

the name of the line "Financial investments" under code 1240 shall be stated as follows: "Financial investments (excluding cash equivalents)";

the name of the line “Cash” under code 1250 shall be stated as follows: “Cash and cash equivalents”;

the name of the line "Authorized capital (share capital, authorized capital, partners 'contributions)" under code 1310 shall be stated as follows: "Authorized capital (contributed capital, authorized capital, partners' contributions) 1)";

the name of the line "Own shares repurchased from shareholders" under code 1320 shall be stated as follows: "Own shares repurchased from shareholders 2)";

the name of the line “Additional capital (without revaluation)” under code 1350 shall be stated as follows: “Additional capital (without revaluation) 3)”;

the name of the line "Reserve capital" under code 1360 shall be amended as follows: "Reserve capital 4)";

the name of the line "Retained earnings (uncovered loss)" under code 1370 shall be stated as follows: "Retained earnings (uncovered loss) 5)";

the name of the line “Provisions for contingent liabilities” under code 1430 shall be amended as follows: “Estimated liabilities”;

the name of the line “Provisions for future expenses” under code 1540 shall be stated as follows: “Estimated liabilities”;

3) the section “Statement of Cash Flows” shall be stated in a new edition in accordance with Appendix No. 3 to this Order;

4) in the section "Explanations to the balance sheet and profit and loss statement" in the column "Line name":

the name of the line "Provisions for contingent liabilities - total" under code 5700 shall be stated as follows: "Estimated liabilities - total";

the name of the line “including (name of the reserve)” according to codes 5701, 5702, 570 ... shall be stated as follows: “including (type of estimated liability)”;

5) add notes of the following content:

"Notes:

1. A non-profit organization, instead of the line "Authorized capital (share capital, authorized capital, contributions of comrades)" under code 1310 includes the line "Mutual fund".

2. A non-profit organization instead of the line "Own shares repurchased from shareholders" under code 1320 includes the line "Endowment capital".

3. A non-profit organization, instead of the line "Additional capital (without revaluation)" under code 1350, includes the line "Target funds".

4. The non-profit organization, instead of the line "Reserve capital" under the code 1360, includes the line "Fund of immovable and especially valuable movable property".

5. A non-profit organization instead of the line "Retained earnings (uncovered loss)" under code 1370 includes the line "Reserve and other trust funds."

5. To establish that this order comes into force starting from the annual financial statements for 2011, except for subparagraph 1 of paragraph 1 and subparagraph 1 of paragraph 4 of this order.

Subparagraph 1 of paragraph 1 and subparagraph 1 of paragraph 4 of this order shall enter into force from the 2012 financial statements.

And about. Minister A.G. Siluanov


Appendix No. 1 to the order

Ministry of Finance

Russian Federation

dated 05.10.2011 No. 124n

Cash flow statement

Form according to OKUD

Date (day, month, year)

Organization

Taxpayer identification number TIN

Economic activity

Organizational and legal form / form of ownership

according to OKOPF / OKFS

Measurement unit: thousand rubles / mln. rub. (cross out unnecessary) by OKEI

















Indicator name

Cash flows from
current operations

Income - total

including:

from the sale of products, goods, works and services

lease payments, royalties, royalties,

commissions and other similar payments

from the resale of financial investments

other supply

Payments - total

including:

to suppliers (contractors) for raw materials, materials, work, services

in connection with the remuneration of employees

interest on debt obligations

corporate income tax

other payments


Form 0710004 p. 2

Indicator name

Cash flows from
investment operations

Income - total

including:

from the sale of non-current assets (other than financial

attachments)

from the sale of shares of other organizations (participation interests)

from the return of loans provided, from the sale

debt securities (rights to claim funds to

others)

dividends, interest on debt financial investments and

similar proceeds from equity participation in other

organizations

other supply

Payments - total

including:

in connection with the acquisition, creation, modernization,

reconstruction and preparation for the use of non-circulating

in connection with the acquisition of shares of other organizations (shares

in connection with the acquisition of debt securities (rights

claims of funds to other persons), provision

loans to others

interest on debt obligations included in

other payments

Cash flows from
financial transactions

Income - total

including:

obtaining credits and loans

monetary contributions of owners (participants)

from the issue of shares, increase of participation shares

from the issue of bonds, bills and other

debt securities, etc.

other supply









Form 0710004 p. 3

Indicator name

Payments - total

including:

owners (participants) in connection with the redemption of their shares

participants

to pay dividends and other distribution payments

profits in favor of the owners (participants)

in connection with the redemption (redemption) of bills of exchange and other debt

other payments

The magnitude of the impact of changes in the exchange rate of foreign currency against the ruble

Notes

1. The reporting period is indicated.

2. The period of the previous year is indicated, similar to the reporting period.


Appendix No. 2 to the order of the Ministry of Finance of the Russian Federation

dated 05.10.2011 No. 124n

7. Estimated liabilities

Indicator name

Balance at the beginning of the year

Recognized

Redeemed

Charged off as excess amount

Balance at the end of the period

Estimated liabilities - total

including:

(

(type of estimated liability)


Appendix No. 3 to the order

Ministry of Finance

Russian Federation

dated 05.10.2011 No. 124

CASH FLOW REPORT

Income - total

From the sale of products, goods, works and services

Lease payments, royalties, royalties, commissions and other similar payments

From the resale of financial investments

Other supply

Payments - total

Suppliers (contractors) for raw materials, materials, work, services

In connection with the remuneration of employees

Interest on debt obligations

Corporate income tax

Other payments

Balance cash flows from current operations

Income - total

From the sale of non-current assets (except for financial investments)

From the sale of shares of other organizations (participation interests)

From the return of loans provided, from the sale of debt securities (rights to claim funds to other persons)

Dividends, interest on debt financial investments and

similar proceeds from equity participation in other organizations

Other supply

Payments - total

In connection with the acquisition, creation, modernization, reconstruction and preparation for the use of non-current assets

In connection with the acquisition of shares of other organizations (participation interests)

In connection with the acquisition of debt securities (rights

claims of funds to other persons), provision of loans to other persons

Interest on debt obligations included in

investment asset value

Other payments

The balance of cash flows from investment operations

Income - total

Obtaining loans and loans

Cash contributions of owners (participants)

From the issue of shares, an increase in participation interests

From the issue of bonds, bills and other debt securities, etc.

Other supply

Payments - total

Owners (participants) in connection with the redemption of shares from them

(participation interests) of the organization or their withdrawal from

participants

For the payment of dividends and other payments for the distribution of profits in favor of the owners (participants)

In connection with the redemption (redemption) of promissory notes and other debt

securities, repayment of loans and borrowings

Other payments

Balance of cash flows from financial transactions

Balance of cash flows for the reporting period

Balance of cash and cash equivalents at the beginning of the reporting period

Balance of cash and cash equivalents at the end of the reporting period

In accordance with paragraph 4 of Article 8 of the Federal Law of June 18, 2001 No. 77-FZ "On the Prevention of the Spread of Tuberculosis in the Russian Federation" (Collected Legislation of the Russian Federation, 2001, No. 26, Art. 2581; 2004, No. 35, Art. 3607; 2008, No. 30, Art. 3616; 2011, No. 30, Art. 4570; 2013, No. 48, Art. 6165) and subparagraph 5.2.102 of the Regulation on the Ministry of Health of the Russian Federation, approved by the decree of the Government of the Russian Federation dated June 19, 2012 No. 608 (Collected Legislation of the Russian Federation, 2012, No. 26, Art. 3526; 2013, No. 16, Art. 1970; No. 20, Art. 2477; No. 22, Art. 2812; No. 33, Art. 4386; No. 45, art.5822; 2014, no. 12, art. 1296; no. 26, art. 3577; no. 30, art. 4307; no. 37, art. 4969; 2015, no. 2, art. 491; no. 12, art. 1763; No. 23, Art. 3333; 2016, No. 2, Art. 325; No. 9, Art. 1268; No. 27, Art. 4497; No. 28, Art. 4741; No. 34, Art. 5255; No. 49, Art. . 6922; 2017, No. 7, Article 1066), I order:

8. Preventive examinations are a set of medical interventions aimed at identifying pathological conditions, indicating the presence of tuberculosis, using the following examination methods, depending on age:

a) children aged 1 to 7 years (inclusive) - immunodiagnostics using an allergen of bacteria with 2 tuberculin units of purified tuberculin in a standard dilution;

b) children aged 8 to 14 years (inclusive) - immunodiagnostics using a recombinant tuberculosis allergen in a standard dilution;

c) children aged 15 to 17 years (inclusive) - immunodiagnostics using a recombinant tuberculosis allergen in a standard dilution or X-ray fluorographic examination of organs chest (lungs);

d) adults - fluorography of the lungs or X-ray of the chest (lungs);

e) non-transportable and low-mobility citizens - examination of sputum for acid-fast mycobacteria by microscopy.

9. The terms for conducting preventive examinations in relation to certain groups of citizens are determined by this procedure and terms.

10. When conducting preventive examinations, the results of the studies included in the medical documentation, carried out by citizens, preceding the said preventive examinations, the prescription of which does not exceed 6 months from the date of the study, are taken into account.

11. For the purpose of organizing preventive examinations in a medical organization, an authorized official (hereinafter - an authorized person) is appointed.

12. The authorized person controls the preparation by pediatricians, district pediatricians, general practitioners, district general practitioners, doctors general practice (family doctors), paramedics (hereinafter - the medical worker responsible for the preventive examination) of the medical organization in which the citizen receives primary health care, the list of names of citizens subject to preventive examination in the next calendar year, from among those who service.

When compiling a list of names, the medical worker responsible for conducting a preventive examination, in relation to each citizen, indicates: age, method of examination, the planned date and place of the preventive examination.

13. The authorized person, on the basis of the roll-call lists, draws up a calendar plan for conducting preventive examinations of citizens, indicating the dates and places of their conduct, the number of necessary studies, the number of citizens for each age group (hereinafter - the calendar plan).

14. The calendar plan is signed by the head of a medical organization or an authorized person no later than one month before the beginning of the calendar year and is communicated to medical workers involved in preventive examinations, including those responsible for conducting preventive examinations.

15. In the event of a change in the number of citizens subject to preventive examinations, the medical worker responsible for conducting the preventive examination shall submit an updated list of citizens to the authorized person by the 20th day of the current month.

16. The authorized person organizes activities to inform citizens about the prevention of tuberculosis (including in labor and educational teams).

17. The medical worker responsible for the preventive examination:

a) informs citizens who are on medical care in a medical organization about the need to undergo a preventive examination (including the date, time and place of its holding), about its goals and objectives;

b) conducts explanatory work and motivates citizens to undergo a preventive examination;

c) organizes the issuance of directions, including in electronic form, for research provided for in this procedure and terms.

18. Upon completion of the routine examination in Medical card a patient receiving medical care in outpatient setting (history of the child's development), on a separate page are entered:

a) objective data on the results of the conducted research;

b) information on the presence of contacts with a patient with tuberculosis, the results of examinations by specialist doctors (in case of pathological conditions indicating the presence of tuberculosis);

c) conclusion on the absence (detection) of pathological conditions indicating the presence of tuberculosis.

19. If, as a result of the preventive examination, pathological conditions are revealed that indicate the presence of tuberculosis, the medical worker conducting the preventive examination must, within 2 calendar days from the date of completion of the preventive examination, organize an examination of the citizen in accordance with the Procedure for providing medical care patients with tuberculosis.

20. Information about the state of health obtained as a result of a preventive examination is provided to a citizen in an accessible form in accordance with part 1 of article 22 of the Federal Law of November 21, 2011 No. 323-FZ "On the basics of protecting the health of citizens in the Russian Federation."

In respect of a minor under the age established by part 2 of Article 54 of the Federal Law of November 21, 2011 No. 323-FZ "On the Basics of Health Protection of Citizens in the Russian Federation", information on the state of health is provided to his legal representative.

_____________________________

* (1) Collected Legislation of the Russian Federation 2011, No. 48, Art. 6724; 2013, no. 48, art. 6165.

* (2) If they are assigned the functions of the attending physician in accordance with the order of the Ministry of Health and Social Development of the Russian Federation dated March 23, 2012 No. 252n "On approval of the Procedure for assigning a medical assistant, midwife to the head of a medical organization when organizing the provision of primary health care care and ambulance of certain functions of the attending physician for the direct provision of medical care to the patient during the period of observation and treatment, including the appointment and use of drugs, including narcotic medications and psychotropic drugs ”(registered by the Ministry of Justice of the Russian Federation on April 28, 2012, registration No. 23971).

* (3) Accounting form No. 025 / y, approved by order of the Ministry of Health of the Russian Federation No. 834n dated December 15, 2014 “On approval of unified forms medical recordsused in medical organizationsproviding medical care on an outpatient basis, and procedures for filling them out ”(registered by the Ministry of Justice of the Russian Federation on February 20, 2015, registration No. 36160).

* (4) Order of the Ministry of Health of the Russian Federation of November 15, 2012 No. 932n "On approval of the Procedure for the provision of medical care to patients with tuberculosis" (registered by the Ministry of Justice of the Russian Federation on March 7, 2013, registration No. 27557).

* (5) Collected Legislation of the Russian Federation 2011, No. 48, Art. 6724; 2013, no. 48, art. 6165.

* (6) Collected Legislation of the Russian Federation 2011, No. 48, Art. 6724; 2013, No. 27, Art. 3477, no. 48, art. 6165; 2016, No. 27, Art. 4219.

application
to conduct
preventive health
examinations of citizens in order to identify
tuberculosis approved
Ministry of Health
Russian Federation
dated March 21, 2017 No. 124n

Terms of preventive examinations

Citizen groups Terms of preventive examination
Once a year At least once every two years 2 times per year Individually
Children +
Adults + (with an indicator of the total incidence of tuberculosis in the constituent entity of the Russian Federation of 40 or more per 100,000 population) + (with an indicator of the overall incidence of tuberculosis in the constituent entity of the Russian Federation less than 40 per 100,000 population)
Workers of maternity hospitals, (departments, perinatal centers) +
Persons with HIV infection +
Persons removed from dispensary observation in specialized anti-tuberculosis medical organizations due to recovery from tuberculosis - within the first 3 years after being removed from dispensary observation +
Persons on dispensary observation (including preventive supervision) in narcological and psychiatric specialized medical organizations +
Persons released from places of serving a sentence of imprisonment, from places of detention - within the first 2 years after release +
Persons under investigation held in places of serving sentences of imprisonment, in places of detention +
Children aged 1 to 17 years, inclusive, unvaccinated against tuberculosis +
Children aged 1 to 17, inclusive, sick diabetes mellitus, chronic nonspecific diseases of the respiratory system, gastrointestinal tract, genitourinary system +
Children aged 1 to 17 years, inclusive, receiving corticosteroid, radiation, cytostatic and immunosuppressive therapy, genetically engineered immunobiological drugs +
Children aged 1 to 17 years inclusive of migrants, refugees, forced migrants +
Children aged 1 to 17, inclusive, living in social service organizations +
Adults with chronic nonspecific diseases of the respiratory system, gastrointestinal tract, genitourinary system +
Adults with diabetes mellitus +
Adults receiving corticosteroid, radiation, cytostatic and immunosuppressive therapy +
Persons without a fixed abode +
Refugees +
Persons living in stationary social service organizations +
Social service workers +
Medical workers, including health resort organizations, educational, health and sports organizations for children +
Persons living with pregnant women and newborns +
People who have been diagnosed with HIV for the first time +
Persons from the environment of children with altered sensitivity to tuberculosis allergens, if more than 6 months have passed since the last examination +
Persons with respect to whom there is data on the presence of contact with a patient with infectious tuberculosis +

Document overview

The Russian Ministry of Health has established a new procedure for conducting preventive medical examinations of citizens in order to detect tuberculosis. Previously, it was determined by the Government of the Russian Federation.

Such examinations are carried out in medical organizations at the place of residence, work, service, study, at the place of serving a sentence of imprisonment, in places of detention. They are carried out within the framework of the program of state guarantees for the provision of free medical care to citizens.

In order to prevent tuberculosis, children undergo immunodiagnostics, adults - lung fluorography or chest x-ray. In non-transportable and low-mobility citizens, sputum is examined for acid-fast mycobacteria by microscopy.

The authorized person of the medical organization, on the basis of the list of names, draws up a calendar plan for conducting preventive examinations of citizens, indicating the dates and places of their conduct, the number of necessary studies, the number of citizens for each age group.


Pursuant to the Resolution of the Government of the Russian Federation dated July 30, 1993 N 745 "On approval of the Regulation on the use of cash registers in the implementation of cash settlements with the population and the List of certain categories of enterprises (including individuals engaged in entrepreneurial activities without forming a legal entity, in the event that they carry out trade operations or provide services), organizations and institutions , which, due to the specifics of their activities or the peculiarities of their location, can carry out monetary settlements with the population without the use of cash registers "(Collection of Acts of the President and the Government of the Russian Federation, 1993, No. 32, Art. 3017) and in agreement with the State Interdepartmental Expert Commission on I order cash registers (protocol N 6 / 54-99 of December 2, 1999):

1. To approve the attached forms of the following forms as strict reporting documents:

form N 1 Receipt for acceptance of postal items;

form N 5 Receipt for receiving postal money transfer;

form N 47 Receipt for accepting various kinds of payment;

form SP-2 Receipt for accepting payment for subscription to newspapers, magazines and books;

form МТФ-2 Coupon for long distance telephone connection and additional services;

form МТФ-4 Outgoing order form for cash;

form TF-2/22 Act - a receipt for the performance of warranty and paid work on the repair of subscriber installations.

Minister of Finance
Russian Federation
A.L. KUDRIN

This document does not need state registration (Letter of the Ministry of Justice of Russia dated January 22, 2001 N 07/630-YUD).

FORM N 1. RECEIPT IN ACCEPTANCE OF MAILS

Emblem
organization

Form N 1 according to OKUD 0752003

RECEIPT

in reception
(type of departure)
(category, special purpose)
(amount of declared value in words)
C.O.D
To whom
Where [_]_]_]_]_]_]
The weight Decoding the amount of the fee rub. cop.
kg Pay per weight
for the declared value
Total
Accepted
(position, signature) the date
Emblem
organization
Approved by the Order of the Ministry of Finance
Of the Russian Federation dated December 29, 2000 N 124n

Form N 5 according to OKUD 0752005

RECEIPT

in reception postal money order N
(special purpose)
Amount
(rubles in words, kopecks in figures)
rub. ______ cop.
To whom
Where [_]_]_]_]_]_]
Decoding the amount of the fee rub. cop.
Pay
Total
(rubles in words, kopecks in figures)
Accepted
(position, signature) the date
(calendar stamp imprint)
Emblem
organization
Approved by the Order of the Ministry of Finance
Of the Russian Federation dated December 29, 2000 N 124n

Form N 47 according to OKUD 0752007

RECEIPT

Received from
per
Amount
(rubles in words, kopecks in figures)
rub. ______ cop.
rub. cop.
Total
(rubles in words, kopecks in figures)
Accepted
(position, signature)
(calendar stamp imprint)
Emblem
organization
Approved by the Order of the Ministry of Finance
Of the Russian Federation dated December 29, 2000 N 124n

Form N SP-2 according to OKUD 0752010

RECEIPT

in accepting payment for subscription (forwarding) to
newspapers, magazines and books
(surname, initials)
Index, name of newspaper, magazine, book rub. cop.
Total
(rubles in words, kopecks in figures)
Accepted
(position, signature)
(calendar stamp imprint)

N
Date of sale "" _________
Selling point ________________
FULL NAME. client ________________
Received _______ rub. ____ cop.
(Suma in cuirsive)
Will continue. ___ minutes at the rate _
and add. services ____________
Operator ______________________
Submitted by _______________________
Accepted by ________________________

Approved by the Order of the Ministry
finance of the Russian Federation
dated December 29, 2000 N 124n

Form N MTF-2 according to OKUD 0752002

VALUE N SERIES
to long-distance telephone
connection and additional
services
Organization name with
indicating the address of the organization,
phone numbers

Sold "" ________________
At a coupon sale point _______
FULL NAME. client _________________
Received _______ rub. _____ cop.
Connection with us. paragraph ______
Will continue. ___ minutes at the rate __
and additional services ________
Operator _______________________

The reverse side of the form MTF-2

Approved by Order
Ministry of Finance of the Russian Federation
dated December 29, 2000 N 124n

Form N MTF-4 according to OKUD 0752008

Form N SERIES

Name of company
indicating the address of the organization,
phone numbers

FULL NAME. client ______________________________________________
N Order ¦For contacting us. paragraph ____________________
and add. services: __________________________________
Time ¦ Received _______________ rub. ______________ cop.
executed. _________________________________________________
¦ (amount in words)
Date __________________ Operator ________________
- - - - - + - - - - - - - - - - - - - - - - - - - - - - - -
cutting line

FULL NAME. client: _____________________________________________
Connection with us. paragraph. ____________________________________
_____________________________________________________________
Phone (address) _____________________________________________
Called person _____________________________________________

Time of receipt
____ h. ___ min.
Accepted
N
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