balance sheet (Financial statement report) at ____________ 20__. Form № 1 1801001 Assets [DEL: Code :DEL] At the beginning of the reporting period At the end of the reporting period 1 [DEL: 2 :DEL] 3 4 Fixed assets (Non-current assets) – those, which are not current assets: [DEL: :DEL] Intangible assets – an identifiable non-monetary asset without physical substance (patented technology, computer software, databases and trade secrets; trademarks, internet domains; video and audiovisual material; franchise agreements; marketing rights (International Accounting Standard IAS 38 — Intangible Assets): [DEL: 1000 :DEL] original value [DEL: 1001 :DEL] accumulated depreciation [DEL: 1002 :DEL] Incomplete capital investment (unactuated equipment, equipment that is not put into operation, unfinished building) [DEL: 1005 :DEL] Tangible assets; Property, equipment, buildings, vehicles [DEL: 1010 :DEL] original value (price of purchase excluding VAT + transportation + insurance + cost of installation + customs fees.) [DEL: 1011 :DEL] accumulated depreciation [DEL: 1012 :DEL] Investment property – is property (land or a building or part of a building or both) held (by the owner or by the lessee under a finance lease) to earn rentals or for capital appreciation or both (International Accounting Standard IAS 40 — Investment Property): land held for long-term capital appreciation land held for a currently undetermined future use building leased out under an operating lease vacant building held to be leased out under an operating lease property that is being constructed or developed for future use as investment property Investment property is property (land or a building or part of a building or both) held (by the owner or by the lessee under a finance lease) to earn rentals or for capital appreciation or both. [DEL: 1015 :DEL] Long-term biological assets (adult, working, productive livestock - cattle, goats, pigs, horses; gardens, vineyards) [DEL: 1020 :DEL] Long-term financial investments: calculated by the equity method in other enterprises (Investments in associates and joint ventures in amount more, than 20% of their capital) [DEL: 1030 :DEL] Other financial investments (stocks, bonds of other enterprises, states; deposits for a term of more than 1 year) [DEL: 1035 :DEL] Long-term accounts receivable; Long-term trade and other receivables [DEL: 1040 :DEL] Deferred tax assets [DEL: 1045 :DEL] Other fixed assets [DEL: 1090 :DEL] Total fixed assets [DEL: 1095 :DEL] [DEL: :DEL] Non-fixed assets (Current assets) – expected to be realized in the normal operating cycle or within 12 months after the reporting period; held primary for the purpose of trading; cash and cash equivalents Operating cycle - the time period from the moment of purchasing of raw materials to receiving money from the sale of finished products made from these raw materials [DEL: :DEL] Inventories (production inventories (raw materials and components); incomplete production (work in process); finished product; goods, commodities) [DEL: 1100 :DEL] Current biological assets (young animals - calves, foals, lambs; poultry; fish; rabbits; plant seedlings) [DEL: 1110 :DEL] Accounts receivable; Trade receivables [DEL: 1125 :DEL] Prepayments and accrued income [DEL: 1130 :DEL] Accounts receivable from the budget [DEL: 1135 :DEL] Accounts receivable from the tax profit [DEL: 1136 :DEL] Other current receivables [DEL: 1155 :DEL] Short-term financial investments (stocks, bonds of other enterprises, states; deposits for a term of less than 1 year) [DEL: 1160 :DEL] Cash and marketable securities; Cash and cash equivalents (financial investments for up to 3 months) [DEL: 1165 :DEL] Prepayments and deferred costs (made prepayment for tickets, periodicals, rent) [DEL: 1170 :DEL] Other current assets [DEL: 1190 :DEL] Total current assets [DEL: 1195 :DEL] [DEL: :DEL] Fixed assets held for sale [DEL: 1200 :DEL] [DEL: :DEL] Balance sheet [DEL: 1300 :DEL] [DEL: :DEL] Equity and Liabilities (capital, financial resources) [DEL: Code :DEL] At the beginning of the reporting period At the end of the reporting period 1 [DEL: 2 :DEL] 3 4 I. Equity (own capital; owner’s capital; net assets = assets – liabilities; net worth) [DEL: :DEL] The registered capital; share capital; Common stock capital (the amount of contributions of the enterprise’s owners, recorded in the founding documents – money, property, property rights, securities, intellectual property); in a joint-stock company, stocks are provided instead of a contribution, in other types of enterprises, a share is determined) [DEL: 1400 :DEL] Capital from fixed assets revaluation [DEL: 1405 :DEL] Additional paid-in capital (additional contributions of owners; non-current assets received for free; the difference between the sale price of a stock and its face value in the market – issue income) [DEL: 1410 :DEL] Reserve capital (part of the net profit set aside for repayment of debts, losses, dividends on preferred shares, unexpected events) [DEL: 1415 :DEL] Retained earnings (accumulated deficit; uncovered loss): Incomes – Expenses = Profit Tax profit Net profit Retained earnings Dividends Reserve capital Registered capital [DEL: 1420 :DEL] Unpaid capital (debts of the enterprise’s owners for contributions; negative item of equity) [DEL: 1425 :DEL] ( ) ( ) Treasury stock; Treasury shares (the cost of repurchased stocks and shares from the owners of the enterprise, done by this enterprise; negative item of equity) [DEL: 1430 :DEL] ( ) ( ) Total equity I [DEL: 1495 :DEL] [DEL: :DEL] II. Long-term liabilities and provisions – not expected to be settled within 12 months or 1 normal operating cycle of the enterprise: [DEL: :DEL] Deferred tax liabilities (from tax profit) [DEL: 1500 :DEL] Long-term bank credits [DEL: 1510 :DEL] Other long-term liabilities (issued bonds, debentures, financial leasing, promissory notes) [DEL: 1515 :DEL] Long-term provisions (provisions for future losses and payments; fund of guaranteed payments; funds of the corporate pension fund) [DEL: 1520 :DEL] Targeted funding (from budget) [DEL: 1525 :DEL] Total long-term liabilities and provisions II [DEL: 1595 :DEL] [DEL: :DEL] III.Current liabilities and provisions – due to be settled within 12 months or 1 normal operating cycle of the enterprise: [DEL: :DEL] Short-term bank credit [DEL: 1600 :DEL] Current payables by long-term debt [DEL: 1610 :DEL] Accounts payable; Trade payables (the company's debt to suppliers; commercial credit) [DEL: 1615 :DEL] Accounts payable by the budget [DEL: 1620 :DEL] Accounts payable by the profit tax (Current income tax liabilities) [DEL: 1621 :DEL] Accounts payable by insurance [DEL: 1625 :DEL] Accounts payable by wages [DEL: 1630 :DEL] Current provisions (provisions for future losses and payments) [DEL: 1660 :DEL] Accruals and deferred income (received payment in advance for tickets, periodicals, rent) [DEL: 1665 :DEL] Other сurrent liabilities [DEL: 1690 :DEL] Total current liabilities and provisions III [DEL: 1695 :DEL] [DEL: :DEL] IV. Liabilities directly associated with assets held for sale [DEL: 1700 :DEL] [DEL: :DEL] Balance sheet [DEL: 1900 :DEL] [DEL: :DEL] The income statement (The statement of comprehensive income) for __________________ 20__ . Form № 2 І. Financial results Item [DEL: Code :DEL] For the reporting period For the previous year 1 [DEL: 2 :DEL] 3 4 Net revenue from sales of production (goods, works, services) = (Price per unit * Quantity of units of production sold) – Value Added Tax – Excise – Custom Duty [DEL: 2000 :DEL] Cost of production (goods, works, services) sold = Finished production at the beginning of the reported period + Finished production, manufactured during the reported period - Finished production at the end of the reported period [DEL: 2050 :DEL] ( ) ( ) Gross: profit = Net revenue – Cost of production sold [DEL: 2090 :DEL] loss [DEL: 2095 :DEL] ( ) ( ) Other operating income (income from rent, from the sale of raw materials, equipment, from exchange rate differences) [DEL: 2120 :DEL] Administrative expenses (salary of the director, financial services departments, HR department, supply department, depreciation of the administrative fixed assets, representative expenses, audit, etc.) [DEL: 2130 :DEL] ( ) ( ) Sales expenses (packaging, advertising, transportation of products, depreciation of refrigerators, storage of finished products, salary of sales department) [DEL: 2150 :DEL] ( ) ( ) Other operating expenses (doubtful debts from buyers for shipped products, cost of sold raw materials, equipment, losses from exchange rate differences) [DEL: 2180 :DEL] ( ) ( ) The financial result from the operational activity: profit = gross profit (loss) + Other operating income – Administrative expenses – Sales expenses – Other operating expenses [DEL: 2190 :DEL] loss [DEL: 2195 :DEL] ( ) ( ) Income from investments in other enterprises equity [DEL: 2200 :DEL] Other financial income (received interest from financial investments (bonds, deposits), received dividends from shares) [DEL: 2220 :DEL] Other income (income from the sale of shares, bonds of other enterprises) [DEL: 2240 :DEL] Financial costs (interest rate on a credit, interest rate on issued bonds) [DEL: 2250 :DEL] ( ) ( ) Loss from investments in other enterprises equity [DEL: 2255 :DEL] ( ) ( ) Other costs (cost of sold shares, bonds of other enterprises) [DEL: 2270 :DEL] ( ) ( ) The financial result before taxation: profit = The financial result from the operational activity (profit/loss) + Income from investments in other enterprises equity + Other financial income + Other income - Financial costs - Loss from investments in other enterprises equity - Other costs [DEL: 2290 :DEL] loss [DEL: 2295 :DEL] ( ) ( ) Expenses (income) from tax profit [DEL: 2300 :DEL] Income (loss) from discontinued operations after taxation [DEL: 2305 :DEL] Net financial result: profit = The financial result before taxation (profit) - tax profit [DEL: 2350 :DEL] loss [DEL: 2355 :DEL] ( ) ( ) II. The comprehensive income Item [DEL: Code :DEL] For the reporting period For the previous year 1 [DEL: 2 :DEL] 3 4 Revaluation (markdown) of fixed assets [DEL: 2400 :DEL] Revaluation (markdown) of financial instruments [DEL: 2405 :DEL] Accumulated translation differences [DEL: 2410 :DEL] Share of other comprehensive income from associates and joint ventures [DEL: 2415 :DEL] Other comprehensive income [DEL: 2445 :DEL] Other comprehensive income before taxation [DEL: 2450 :DEL] [DEL: :DEL] Income tax related to other comprehensive income [DEL: 2455 :DEL] Other comprehensive income after taxation [DEL: 2460 :DEL] [DEL: :DEL] Comprehensive income (sum of positions 2350, 2355, 2460) [DEL: 2465 :DEL] [DEL: :DEL] International Accounting Standard 7 — Statement of Cash Flows: • operating activities are the main revenue-producing activities of the entity that are not investing or financing activities, so operating cash flows include cash received from customers and cash paid to suppliers, employees, taxes. Cash flow from operating activities allows to determine to what extent profit from ordinary activities to truly earned money and how money influenced the production of changes in working capital and its components. • investing activities are the acquisition and disposal of long-term assets and other investments that are not considered to be cash equivalents. Examples of investing activities are cash outflow for the purchase of fixed assets and financial investments, securities issued by other entities; cash inflow from the sale of the fixed assets, financial investments, received dividends, interest rate • financing activities are activities that alter the equity capital and borrowing structure of the entity. Examples are: cash inflows (the sale of company shares, bonds, getting loans) and cash outflows (the repurchase of shares, bonds, returning the credit, interest rate and dividend payments). The statement of cash flows (by the direct method) for 20___ . Form № 3 Item [DEL: Code :DEL] For the reporting period For the previous year 1 [DEL: 2 :DEL] 3 4 Operating cash flow [DEL: :DEL] Cash inflow from: sales of production (goods, works, services) [DEL: 3000 :DEL] Return of taxes and charges [DEL: 3005 :DEL] including value added tax [DEL: 3006 :DEL] Targeted funding [DEL: 3010 :DEL] Other cash inflow [DEL: 3095 :DEL] Cash outflow for payment: Goods (works, services) [DEL: 3100 :DEL] ( ) ( ) Labor [DEL: 3105 :DEL] ( ) ( ) Deductions for social events [DEL: 3110 :DEL] ( ) ( ) Taxes and charges liabilities [DEL: 3115 :DEL] ( ) ( ) Other cash outflow [DEL: 3190 :DEL] ( ) ( ) Net operating cash flow [DEL: 3195 :DEL] [DEL: :DEL] II. Cash flow from investing activities [DEL: :DEL] Cash inflow from sales of: financial investments [DEL: 3200 :DEL] fixed assets [DEL: 3205 :DEL] Cash inflow from received: percent [DEL: 3215 :DEL] dividends [DEL: 3220 :DEL] Cash inflow from derivatives [DEL: 3225 :DEL] Other cash inflow [DEL: 3250 :DEL] Cash outflow for purchase of: financial investments [DEL: 3255 :DEL] ( ) ( ) fixed assets [DEL: 3260 :DEL] ( ) ( ) Cash outflow by derivatives [DEL: 3270 :DEL] ( ) ( ) Other cash outflow [DEL: 3290 :DEL] ( ) ( ) Net Cash flow from investing activities [DEL: 3295 :DEL] [DEL: :DEL] III. Cash flow from financing activities [DEL: :DEL] Cash inflow from: Equity [DEL: 3300 :DEL] Getting loans [DEL: 3305 :DEL] Other cash inflow [DEL: 3340 :DEL] Cash outflow for: Purchase of treasury shares [DEL: 3345 :DEL] ( ) ( ) Repayment of loans [DEL: 3350 :DEL] Payment of dividends [DEL: 3355 :DEL] ( ) ( ) Other cash outflow [DEL: 3390 :DEL] ( ) ( ) Net cash flow from financing activities [DEL: 3395 :DEL] [DEL: :DEL] Net cash flow for the reporting period [DEL: 3400 :DEL] [DEL: :DEL] Cash and cash equivalents at beginning of year [DEL: 3405 :DEL] Influence of currency retranslations [DEL: 3410 :DEL] Cash and cash equivalents at end of year [DEL: 3415 :DEL] The statement of cash flows (by the non-direct method) for 20___ . Form № 3-n Item [DEL: Code :DEL] For the reporting period For the previous year Inflow Outflow Inflow Outflow 1 [DEL: 2 :DEL] 3 4 5 6 Operating cash flow [DEL: :DEL] The financial result before taxation (profit(loss)) [DEL: 3500 :DEL] Adjustments for: fixed assets depreciation [DEL: 3505 :DEL] Х Х increase (decrease) of provisions [DEL: 3510 :DEL] loss (profit) from unsold translation reserve [DEL: 3515 :DEL] loss (profit) from non-operating activity and other noncash operations [DEL: 3520 :DEL] Decrease (increase) of current assets [DEL: 3550 :DEL] Increase (decrease) of current liabilities [DEL: 3560 :DEL] Operating cash flow [DEL: 3570 :DEL] Income tax paid [DEL: 3580 :DEL] Х Х Net operating cash flow [DEL: 3195 :DEL] [DEL: :DEL] II. Cash flow from investing activities [DEL: :DEL] Cash inflow from sales of: financial investments [DEL: 3200 :DEL] Х Х fixed assets [DEL: 3205 :DEL] Х Х Cash inflow from received: percent [DEL: 3215 :DEL] Х Х dividends [DEL: 3220 :DEL] Х Х Cash inflow from derivatives [DEL: 3225 :DEL] Х Х Other cash inflow [DEL: 3250 :DEL] Х Х Cash outflow for purchase of: financial investments [DEL: 3255 :DEL] Х Х fixed assets [DEL: 3260 :DEL] Х Х Cash outflow by derivatives [DEL: 3270 :DEL] Х Х Other cash outflow [DEL: 3290 :DEL] Х Х Net сash flow from investing activities [DEL: 3295 :DEL] [DEL: :DEL] III. Cash flow from financing activities [DEL: :DEL] Cash inflow from: Equity [DEL: 3300 :DEL] Х Х Getting loans [DEL: 3305 :DEL] Х Х Other cash inflow [DEL: 3340 :DEL] Х Х Cash outflow for: Purchase of treasury shares [DEL: 3345 :DEL] Х Х Repayment of loans [DEL: 3350 :DEL] Х Х Payment of dividends [DEL: 3355 :DEL] Х Х Other cash outflow [DEL: 3390 :DEL] Х Х Net cash flow from financing activities [DEL: 3395 :DEL] [DEL: :DEL] Net cash flow for the reporting period [DEL: 3400 :DEL] [DEL: :DEL] Cash and cash equivalents at beginning of year [DEL: 3405 :DEL] Х Х Influence of currency retranslations [DEL: 3410 :DEL] Cash and cash equivalents at end of year [DEL: 3415 :DEL]