Structure instructions for the application of the account plan. Instructions for applying an accounting plan for financial and economic activities of organizations. Section VII. long term duties

The account 10 "Materials" is intended to summarize information on the presence and movement of raw materials, materials, fuels, spare parts, inventory and household accessories, containers, etc. The values \u200b\u200bof the organization (including those in the way and recycling).

Materials are taken into account on account 10 "Materials" at the actual cost of their acquisition (preparation) or accounting prices.

Organizations engaged in the production of agricultural products, products of their own production of the reporting year, reflected in the account 10 "Materials", during this year (before the preparation of annual reporting calculation) take into account the planned cost. After compiling an annual reporting calculation, the planned cost of materials is adjusted until the actual cost.

When taking into account materials at discount prices (the planned cost of acquisition (preparation), the average purchased prices, etc.) The difference between the cost of values \u200b\u200bat these prices and the actual cost of acquisition (preparation) of values \u200b\u200bis reflected in the account 16 "deviation in the value of materials".

By account 10 "Materials" Subaccounts can be opened:

• 10-1 "Raw materials and materials";
• 10-2 "Purchased semi-finished products and components, designs and details";
• 10-3 "fuel";
• 10-4 "Tara and Tare Materials";
• 10-5 "spare parts";
• 10-6 "Other materials";
• 10-7 "Materials transferred to the side of refining";
• 10-8 "Building materials";
• 10-9 "Inventory and household supplies";
• 10-10 "Special equipment and special clothing in stock";
• 10-11 "Special equipment and special clothing in operation" etc.

The subaccount 10-1 "raw materials and materials" takes into account the presence and movement: raw materials and basic materials (including construction - in contracting organizations), which are part of the products produced, forming it the basis, or which are the necessary components in its manufacture; auxiliary materials that participate in the production of products or are consumed for household needs, technical purposes, promoting the production process; agricultural products prepared for processing, etc.

On subaccount 10-2 "purchased semi-finished products and components, structures and parts" the presence and movement of purchased semi-finished products, ready-made components (including building structures and details - in contracting organizations) purchased for the acquisition of products (construction), which require costs for their processing or assembly. Products purchased for configuration, the cost of which is not included in the cost of production, are taken into account in the account 41 "goods".

Organizations engaged in research, design and technological work, acquiring themselves on the side of them as components for these works on a certain research or design, special equipment, tools, fixtures and other devices, take into account these values \u200b\u200bon subaccount 10 -2 "Purchased semi-finished products and components, designs and details."

The subaccount 10-3 "fuel" takes into account the presence and movement of petroleum products (oil, diesel fuel, kerosene, gasoline, etc.) and lubricants designed to operate vehicles, technological needs of production, energy generation and heating, solid (coal, peat , firewood, etc.) and gaseous fuel.

On subaccount 10-4 "Tara and Tare Materials" takes into account the presence and movement of all types of containers (except as used as an economic inventory), as well as materials and parts intended for the manufacture of containers and its repair (parts for assembling boxes, barrel riveting, iron hoist and etc.). Items intended for additional equipment of wagons, barges, ships and other vehicles in order to ensure the safety of shipped products are recorded on subaccount 10-1 "raw materials and materials".

Organizations carrying out trading activities take into account the packaging under the goods and the container will generate on account 41 "goods".

The subaccount 10-5 "spare parts" takes into account the presence and movement of acquired or made for the needs of the main activity of spare parts intended for the production of repairs, replacing worn parts of machines, equipment, vehicles, etc., as well as automotive tires in stock and Turnover. There is also a movement of the exchange fund of full-digit machines, equipment, engines, components, assemblies created in repair units of organizations, at technical exchange offices and repair factories.

Car tires (tire, camera and rim tape) located on wheels and in stock during the vehicle, included in its initial value, are taken into account as part of fixed assets.

On subaccount 10-6 "Other materials", the presence and movement of production waste (stubbring, trimming, chips, etc.) are taken into account; incorrect marriage; material values \u200b\u200bderived from the disposal of fixed assets that cannot be used as materials, fuel or spare parts in a given organization (scrap metal, otvilsyryth); worn tires and duck rubber, etc. Production waste and secondary material values \u200b\u200bused as solid fuel are recorded on subaccount 10-3 "fuel".

On subaccount 10-7 "Materials transmitted to the side processing" takes into account the movement of materials transferred to the processing to the side, the cost of which is subsequently included in the costs of the production of products obtained. The costs of processing materials paid by third-party organizations and individuals are directly related to the debit of accounts on which products obtained from processing are taken into account.

Subaccount 10-8 "Building materials" is used by developers. It takes into account the presence and movement of materials used directly in the process of construction and installation work, for the manufacture of building details, for the construction and decoration of structures and parts of buildings and structures, building structures and parts, as well as other material values \u200b\u200bnecessary for the needs of construction (explosives substances, etc.).

On subaccount 10-9 "Inventory and household supplies", the presence and movement of the inventory, instruments, economic accessories and other means of labor, which are included in the product in circulation are taken into account.

Subaccount 10-10 "Special equipment and special clothing in a warehouse" is designed to take into account the receipt, availability and movement of special tools, special devices, special equipment and special clothing in the warehouses of the organization or in other storage places.

On subaccount 10-11 "Special equipment and special clothing in operation" takes into account the receipt and availability of special tools, special devices, special equipment and special clothing in operation (in the manufacture of products, work, the provision of services, for the management needs of the organization). The loan of the subaccount 10-11 reflects the repayment (transfer) of the cost of special tools, special devices, special equipment and special clothing at the cost of production (works, services) in correspondence with the debit of cost accounting accounts, and write-off of the residual value of objects in their early disposal of correspondence in correspondence With the debit of account account for other income and expenses.

Organizations engaged in the production of agricultural products can open to account 10 "Materials" separate subaccounts for accounting: seeds, planting material and feed (purchased and own production); mineral fertilizers; Yadohimikatov used to combat pests and diseases of crops; biological products, medicines and chemicals used to combat diseases of farm animals, etc.

Depending on the accounting policy adopted by the Organization, the receipt of materials can be reflected using accounts 15 "Preparation and acquisition of material values" and 16 "Deviation in the value of material values" or without using them.

In the case of using accounts by organizing 15 "Production and acquisition of material values" and 16 "Deviation in the value of material values", on the basis of the regulatory documents received by the Organization, the providers are made on the debit of account 15 "Preparation and acquisition of material values" and the loan of accounts 60 "Calculations suppliers and contractors ", 20" Basic Production ",, 71" Calculations with accountable persons ", etc. Depending on where those or other values \u200b\u200bcame from, and on the nature of the costs of the workpiece and delivery of materials into the organization. At the same time, recording on the debit of account 15 "Preparation and acquisition of material values" and a credit of account 60 "Calculations with suppliers and contractors" is made regardless of when the materials entered the organization - before or after receiving the payment documents of the supplier.

The acquisition of materials actually entered the organization is reflected in the account on the debit of account 10 "Materials" and a credit of account 15 "Preparation and acquisition of material values."

If the organization does not use accounts 15 "Preparation and acquisition of material values" and 16 "Deviation in the value of material values", the certification of materials is reflected in the account on the debit of account 10 "Materials" and Credit Credit 60 "Calculations with suppliers and contractors", 20 " Main production ", 23" Auxiliary Production ", 71" Calculations with accountable persons ", 76" Calculations with different debtors and creditors ", etc. Depending on where those or other values \u200b\u200bcame from, and on the nature of the costs of the workpiece and delivery of materials into the organization. At the same time, the materials are accepted for accounting regardless of when they were received - before or after receiving the supplier's settlement documents.

The cost of materials remaining at the end of the month in the way or not exported from the warehouses of suppliers, at the end of the month is reflected in the debit of account 10 "Materials" and a credit of account 60 "Calculations with suppliers and contractors" (without posting these values \u200b\u200bto the warehouse).

The actual consumption of materials in production or for other business purposes is reflected on the loan of account 10 "Materials" in correspondence with the accounting accounts for production costs (sale costs) or other relevant accounts.

With the disposal of materials (selling, write-off, transmission, free of charge and other) their cost is written off into the debit of account 91 "Other income and expenses".

Analytical accounting on account 10 "Materials" is carried out in places of storage of materials and individual names (types, varieties, sizes, etc.).

Account 10 "Materials"
Corresponding to accounts:

All organizations must keep records in accordance with the approved chart of accounts and instructions for it. This requirement does not apply to state and credit institutions (they have their own accounting system). The instructions for accounting accounts plan approved by the order of the Ministry of Finance No. 94n of 31.10.2000.

Instructions for accounting accounts plan: purpose

An account plan is a correspondence to reflect records in accounting on the code of the operation. Each account has its name. All movements in accounting are grouping according to certain features, and then refer to a certain account.

Example.Materials: In accounting, the cost of materials (boards, brick, fittings, etc.) and raw materials used for the production of goods, fuel - for the transport used in commercial activities, inventory - for employees of the company, etc. Reflect on account 10.

The accounts plan applies to reflect operations in accounting in accordance with Russian legislation. For accounting and reporting in accordance with international standards (uniform for all foreign countries), the classification of IFRS is applied.

Synthetic and analytical accounts

Synthetic accounts - These are general accounts that are approved by the account plan. For analytical accounting on accounts, in accordance with the requirements of the PBU, open the subaccount. For example, the account 68 reflects the accrual and payment of taxes. Since the organization is often the taxpayers of several, each of them is reflected on a separate subaccount:

• 68.1 - Income tax of individuals
• 68.2 - Value Added Tax
• 68.3 - excise
• 68.4 - Profit Tax
• 68.4.1 - Calculation with the budget
• 68.4.2. - Calculation of income tax

In turn, analytical recordings on subconto open accounts. Subconto is a sign of an account for its functions, classifications or specifics. For example, subconto to the account 51 will be the names and details of the company's settlement accounts, to the account 60 - the name of counterparties to which additional analytical indicators can be introduced - contracts.

Partitions Plan accounts

In total, in terms of accounts, ninety-nine bills. There are also off-balance accounts that are intended to reflect additional information about the assets and liabilities of the firm not intended for making on major accounts. The billing plan is divided into 9 sections:

The instruction on accounting accounts plan describes in detail the purpose of each of them, gives the characteristic of the concept described by the account, how to reflect the movements on account and correspondence with other accounts.

Since accounting is conducted, when you make a record in one account, then the same value must be reflected on the other - corresponding. Accounts can be:

• Active - An increase in these accounts is reflected in the debit. These include accounting accounts. The balance on them is always debit.
• Passive - The increase in these accounts reflects on the loan. These include source accounting accounts. The balance on them is always a loan.
• Active passive - contain signs of both types of accounts. Saldo can be any.

Example. Accrued wages to employees of the main production. This means that you need to record not only on credit 70 accounts (wage accounting), but also on 20: debit 20 Credit 70. At the end of the month, the account 70 will have a loan balance, and 20 is debit.

Subsequently, with a debit of 20 accounts, salary costs will be written off at the cost of production: Debit 90.2 Credit 20. This means that the balance will not remain on the 20 bill, and 90.2 will appear debit.

Work plan bills

The organization applies in practice those accounting accounts that meet the specifics of its activities. That is, there is no need to apply all accounts at once if there is no movement. Therefore, the internal regulatory documents approves the work plan of the accounts.

And, on the contrary, when the specificity of the organization is such that in terms of accounts there are no accounts on which all the necessary operations can be reflected, synthetic and off-balance accounts can be introduced into it.

In accordance with the organization, it is obliged to approve the work plan of the accounts - the internal document of the company in which all accounts are specified used to reflect economic operations in this organization. Unlike the plan approved by the Ministry of Finance, it is prescribed only by those accounts that are constantly.

To form a work plan of accounts, you must select those accounts from the account plan that will reliably reflect all the company's business operations and open the necessary subaccounts to them.

How to work with instructions for account plan?

Instructions for account plan, first of all, novice accountants are needed, which are just starting to study the methods of a double recording. Here, future specialists will find a detailed description and recommendations on the reflection of economic records. Also, the instruction is a kind of "cheat sheet" on the preparation of correct postings.

An experienced accountant, when changing the specifics of activities, can use the chart of accounts and instructions for it to refresh the nuances of accounting or check out again.

Instructions for accounting accounts plan is the official federal regulatory act. Only the Ministry of Finance can make changes.

Instructions for account plan Accounting for enterprises of the commercial sphere differs from the relevant documents developed for budgetary organizations. We study their specificity in more detail.

What instructions on applying an accounting account plan exist

Russian legislation provides sufficiently varieties of instructions for applying an accounting account plan.

Thus, accounting in commercial firms should be conducted according to the plan of accounts approved by the Order of the Ministry of Finance of Russia of October 31, 2001 No. 94n. This NPA also includes instructions for applying the appropriate plan.

The accounting activities of state and municipal organizations, in turn, should be carried out in accordance with the plan introduced by the Order of the Ministry of Finance of Russia dated December 1, 2010 No. 157n. This NPA also includes instructions for applying an account plan in accounting by budget organizations.

In addition, there are a number of industry instructions governing the use of account account accounts, as well as sources similar to them. In particular, the provision of the Central Bank of the Russian Federation dated July 16, 2012 No. 385-P approved the account of accounting accounts for banks, as well as the relevant accounting rules. Order of the Ministry of Finance of Russia dated 04.11.2001 No. 69n introduced an account of account accounts and instructions for the insurance companies.

What does the instruction say approved by Order No. 94n

Consider the main features of the "commercial" instructions for the account plan entered by Order No. 94n.

On the basis of this plan, the organization is obliged to form their own work plan for accounting accounts. Its structure should present the main synthetic accounts recorded in order No. 94n.

Read more about the structure of the accounting work plan Read in the article .

As for subaccounts, as well as analytical accounts, the taxpayer can also use those that are proposed by the legislator, and developed independently.

As one of the key goals of the Instructions for the Account plan entered by Order No. 94n, the establishment of a typical scheme of correspondence between different synthetic accounts is considered. That is, the company, having completed this or that wiring on the debit of one account, must easily find her compliance with another account available in the working plan. If accounting is organized by the firm in accordance with the instructions, the solution of this problem will not be.

The Ministry of Finance of Russia also gives the taxpayer the right to supplement the type of correspondence scheme with its own bonds of accounts, subject to uniform approaches to the formation of such schemes approved by the above instruction.

What NPU corresponding to the instruction from the order number 94n

There are a number of regulatory acts corresponding to the Order No. 94n and the instructions approved by it. Of these, the most significant for the Russian accountant:

• law "On Accounting" of 06.12.2011 No. 402-FZ;
• information of the Ministry of Finance of Russia "On Simplified Accounting and Accounting System" No. PZ-3/2015;
• order of the Ministry of Finance of Russia "On the Model Recommendations for the organization of accounting for small business entities" dated December 21, 1998 No. 64n;
• PBU 1/2008.

The 1st source of law establishes accounting rules in the Russian Federation as a whole. In his jurisdiction - all taxpayers.

The 2nd document regulates the maintenance of accounting in a simplified manner, including in the aspect of the application of the account plan, as well as instructions for the account plan entered by Order No. 94 N.

Read more about accounting in a simplified order, read in the article. .

The 1/2008 accounting position introduced by the Order of the Ministry of Finance of Russia of 06.10.2008 No. 106n is intended to effectively complement the above sources of law.

Who should use the instructions from the order number 94n

The source of the right should be applied by default by all organizations, which, in accordance with the law, must maintain accounting by the double record method, that is, simultaneously fixing economic operations on the debit and loan.

Instructions from Order No. 94n in accordance with paragraph 2 of Art. 6 of Law No. 402-FZ may not use:

• branches of foreign organizations.

The reason is that the legislator allows these subjects not to maintain accounting in principle.

Formally the right not to apply the instructions to the account plan from the Order No. 94n also have microenterprises and NPOs, since they may not do a double recording in the accounting process (clause 2.1 of information No. PZ-3/2015). But in practice, taxpayers are not too actively used by this preference, since the legislator does not yet publish official explanations, methodologies and recommendations regarding accounting without a double recording.

What's new in the instructions from the order number 94n

The amendments to Order No. 94n, adopted in 2001, were made only 3 times: in 2003, 2006, as well as in November 2010. This NPA has not yet been edited for quite a long time, and today in official media relating to lawmaking, any amendments are not announced. Thus, nothing new over the past few years in order No. 94n has not appeared.

Another thing is the approach of the legislator to the regulation of accounting activities in the budget sector. Here the state practices less conservative approaches. What it is expressed, consider below.

Accounting in the budget system: Instruction No. 157n to a single account plan

Accounting in the fiscal system of the Russian Federation is regulated by order No. 157n. The NPA data approved a single account of accounting accounts for state and municipal organizations, as well as instructions for it. It is unofficially referred to as the instruction No. 157n.

In the jurisdiction of the order number 157n, which means that the instructions correspond to it - all organizations, in one way or otherwise depending on the budget of the Russian Federation: autonomous, government, budget (in the narrow legal sense) of institutions, authorities, extrabudgetary funds, etc.

In order to detail the provisions of the Order No. 157n, as well as their optimal adaptation to the specifics of individual types of Russian budgetary organizations, a number of additional NPA were published:

• order of December 16, 2010 No. 174n - for budgetary institutions;
• order of December 23, 2010 No. 183n - for autonomous structures;
• order from 06.12.2010 No. 162n - for state institutions.

At the same time, accounting itself, the Russian legislator prescribes only budget and autonomous structures. Casual institutions are required to carry out procedures that form budget accounting (paragraph 21 of the Instruction No. 157n).

Orders No. 174N, 183N and 162n include individual instructions on accounting accounts or budget accounting plans. Based on NAP data in relevant institutions (budget, autonomous, as well as statements), internal work plans must be made.

It turns out that the state and municipal structures simultaneously disseminate the jurisdiction of 2 official instructions - approved by Order No. 157n, as well as contained in the NPA, which correlates with the type of institution.

If you make an analogy between Instructions No. 157n and similar "commercial", from the order number 94n, a number of fundamental similarities can be found between their provisions.

For example, the accounting entity in the fiscal system of Russia can, like businesses, use their own analytical accounts in addition to mandatory synthetic accounts (paragraph 1 of Instructions No. 157n).

At the same time, in the "budget" instructions there are no challenges for correspondence for debt accounts and a loan, as in the instructions for business. However, the necessary correspondence according to order No. 157n provides for orders No. 174n, 183n and 162n.

In addition, the legislator directly prescribes budgetary structures to account with the use of double recording (clause 3 of Instructions No. 157n). In the "commercial" order of the Ministry of Finance, a double entry is the reason for the use of the relevant instruction, and not a consequence.

What is the difference of accounting from budget

We noted above that order No. 157n delimits accounts in state structures on budget and accounting. What is the difference between them?

In accordance with paragraph 2 of Art. 264.1 BC RF Budget Report is a system of collecting, registration, as well as summarizing information about the state of assets and obligations of the Russian Federation, the subjects of the Russian Federation, MO and operations that correlate with relevant assets and obligations.

According to paragraph 2 of Art. 1 and art. 5 of Law No. 402-FZ Accounting is the formation of systematized information on the facts of economic life, assets, obligations, sources of financing, income, and expenses of the subject.

NOTE! In accordance with paragraph 4 of Art. 149 of the Tax Code of the Russian Federation, the operations carried out by the taxpayer who are not subject to taxation must be recorded as part of separate accounting. Operations of the 2nd type include, in particular, budget allocations (sub. 14, 1 Article 251 of the Tax Code of the Russian Federation).

In order to optimize separate accounting, the maintenance of which is predetermined by the NC RF standards, the legislator can classify state and municipal institutions as subjects of implementation of predominantly taxable operations or those that are not taxed. The first to the greatest extent are autonomous and budgetary organizations (PP. 2, 3 of Art. 298 of the Civil Code of the Russian Federation, paragraph 4 of Art. 9.2 of the Federal Law "On Non-Profit Organizations" from 01/12/1996 No. 7-FZ), to the second - stateless.

Thus, in those structures where income (autonomous and budgetary institutions) is expected to be extracted, the legislator prescribes to conduct classical accounting. In structures where business is usually not conducted, that is, in state institutions, budget accounting is carried out.

We mentioned above that a conservative approach to editing the provisions of the "commercial" instructions for the application of the account plan contrasts the legislator policy in the field of accounting regulation in the Russian budget system.

This thesis is confirmed, in particular, in the provisions of the Instruction No. 157n of regular adjustments.

What's new in the instructions from the order number 157n

The amendments to the order No. 157n are mainly concluded in changing the structure of accounts contained in a single plan. The last NAP, through which the legislator edited the order No. 157n, as well as the instructions for the account plan, are the orders of the Ministry of Finance of Russia from 06.08.2015 No. 124N, from 01.03.2016 No. 16N, from 11/16/2016 No. 209n.

The range of amendments to the order number 157n is quite wide:

• adding and exclusion of accounts;
• adjustment of account names;
• providing organizations opportunities to independently make a decision on the possibility of opening additional off-balance accounts.

Read more about budget accounting in articles:

Account plan - accounting system providing for their number, grouping and digital designation depending on objects and accounting objectives. The account plan includes synthetic first-order accounts and subaccount or second-order accounts. Building an account plan ensures consistency of accounting indicators with indicators of the current reporting.

Types of account plans

· Accounting accounting of financial and economic activities of organizations (general).

· Accounting in credit institutions.

· Budget accounting.

Instructions for applying account plan

This instruction establishes uniform approaches to the application of accounting accounts plan for financial and economic activities of organizations and the reflection of the facts of economic activity in accounting accounts. Principles, rules and ways of conducting accounting organizations of individual assets, obligations, financial, economic operations are established by provisions and other regulatory acts, guidelines on accounting issues.

According to accounting accounts and, in accordance with this Instruction, accounting should be conducted in organizations of all forms of ownership and organizational and legal forms leading to a double recording method.

Based on an accounts and present instruction plan, the organization approves the work plan for accounting accounts containing a complete list of synthetic and analytical accounts necessary for accounting.

An accounting account plan is a scheme for registration and grouping facts of economic activity in accounting. It shows the names and numbers of synthetic accounts and subaccounts.

To account for specific operations, the organization may, in coordination with the Ministry of Finance of the Russian Federation, introduce additional synthetic accounts to the Account Account Plan, using free account numbers.

The sub-accounts provided for in terms of accounting accounts are used by the Organization based on the requirements of the organization's management, including the needs of the analysis, control and reporting. The organization can clarify the contents of subaccount accounting accounts given in the plan, to exclude and combine them, as well as enter additional subaccounts.

The procedure for conducting analytical accounting is established by the Organization on the basis of this Instruction, provisions and other regulations, guidelines on accounting issues.

In the instructions after the characteristics of each synthetic account, a typical correspondence scheme with other synthetic accounts is given. In the event of the facts of economic activity, correspondence on which is not provided for in a typical scheme, the organization may supplement it, observing uniform approaches established by this Instruction.

Accounting in the economic entity involves the use of such a tool as accounting accounts used to group information on objects that are monitored. They are several species. The basis for numbering accounts is the accounting account plan for 2019 with explanations and wiring. An account plan for commercial enterprises should be distinguished, as well as intended for the credit and budget sector.

Due to the importance of data that the accounting is provided, its regulation is carried out at several levels, including legislatively. One of the regulatory authorities in this field is the Government of the Russian Federation represented by the Ministry of Finance of the Russian Federation.

The last plan of accounting accounts was enacted by the order of the Ministry of Finance in 2000 in order to reform the current accounting system and bring it closer to international accounting standards.

This document is intended for use by all enterprises and organizations, with the exception of the subjects of the budget sector and credit institutions. For the latter, specialized plans have been developed that reflect the specifics of their activities.

Types of accounts

Accounts is a grouping of information about certain accounting objects, which occurs based on the use of the dual record principle (that is, the data is simultaneously recorded by the debit of the first account and the credit of another).

If the property of the enterprise is shown on the account, then it is called active. These are accounts for reflection of fixed assets, materials, cash, goods, finished products, expenses, etc.

For this type of accounts, the following is characteristic: the balance of funds is shown on the debit (asset), the increase occurs on the debit, a decline in the credit of the account, the final balance is considered by adding the balance to the beginning and turnover on the debit of the account and subtract from their loaning amount.

Passive accounts are necessary to record information on the sources of the creation of the enterprise. These are accounting accounts for statutory, reserve and additional capital, etc. as well as loans.

For these accounts, the following is characteristic: the residue is shown on the loan, the increase occurs on the loan, and the decline in the debit of the account, the final residue is calculated by subtracting from the sum of the initial balance and loan turnover of the debit of the account.

In addition, actively passive accounts are also used, they can additionally share on:

• Accounts where the residue can be both on the loan and the debit of the account immediately. This is usually accounts for reflection of settlements with suppliers, buyers, staff, budget, etc.
• Accounts where the residue can only be active or only passive. First of all, they include accounting accounts for financial results.

Accounting Chart of Accounting 2019 with explanations and wiring

Section I. non-current assets

Section II. Productive reserves

Section III. Costs for production

Section IV. Finished products and goods

Section V. Cash

Section VI. Calculations

Section VII. Capital

Section VIII. Financial results

Wash balances