Liquidation balance sheet: form, completion, approval

The termination of the organization without transferring obligations to the successors is called liquidation. During this period, the tax carefully checks the reporting of the company. The organization is calculated according to its obligations. The property is distributed among the participants.

Background

The decision on liquidation is made by the meeting of participants in the company. It also appoints a commission that draws up all the documents and conducts an inventory. The company is obliged to inform about the termination of activities in the tax 3 days after the decision and provide a liquidation balance sheet. For violation of the deadlines, a fine of 5 thousand rubles is provided. (Article 129.1 of the Tax Code). The registration authority makes a note in the Unified State Register of Legal Entities that the organization is at the liquidation stage. From this moment, it is forbidden to make adjustments to the constituent documents.

Procedure

The commission publishes in the media that collect and provide information on state registration of legal entities. persons, data on the liquidation of the enterprise, on the procedure for making claims by creditors. The deadline for accepting applications is at least two months from the date of publication.

The inspection conducts an on-site inspection. If there are no problems, then he accepts an interim, liquidation balance sheet. The first indicates status data assets and liabilities property value, debt availability. The second is compiled after all calculations. The property is distributed among the owners. Balance sheet items are reset. The company receives the status of ceased operations after exclusion from the Unified State Register.

Reporting

Forms of liquidation and interim balance sheets of enterprises (except banks and state institutions) are not legally approved. Therefore, organizations develop them on their own. The basis is the standard balance sheet (form No. 1), to which some details are added. Reporting is compiled in accordance with the requirements of RAS 4/99.

After providing the tax "zero" statements, the company is deregistered. Approval of the liquidation balance sheet is carried out according to the same rules as the interim one. The final report may be profitable or unprofitable. The commission transfers to the participants disposal the property remaining after all settlements. She closes a bank account. For this, a statement is drawn up and a copy of the liquidation decision is prepared. The bank must prepare a certificate and make a note in the liquidation card. Only after that the Federal Tax Service will accept the liquidation application.

Removal from the register

For state registration of liquidation of jur. persons are provided with such documents:

• a statement stating that the procedure for deregistration of the organization has been followed, all calculations are completed;
• liquidation balance sheet of an enterprise;
• payment of state duty;
• a document confirming the notification of the FIU about the deregistration of the company.

State registration of liquidation is carried out within five days after the day of submission of documents. After amendments to the register the legal entity’s activity is considered completed.

Interim liquidation balance sheet

It displays the property status of the enterprise before the sale of assets. This report can be compiled several times. The amount depends on the duration of the liquidation process, the requirements of the founders and creditors. It should include data on the composition of the property: a list of fixed assets, intangible assets, income tax, stocks, cash, data on the status of settlements, advances, claims of creditors with instructions for each article.A separate column indicates the results of the requirements considered by the commission. Debt fully repaid at the reporting stage is not included in the liquidation balance sheet. The interim reporting shall indicate the amounts of debts written off before and after their expiration.

Company balance

The table shows the property status of the enterprise before the start of the liquidation process.

The liquidated organization most often has a loss, there are no liquid assets, it is impossible to receive debt, the founders want to share the existing OS. The work of the enterprise is divided into stages: before the decision on liquidation is made and after it. When the company operates normally, it displays standard cost items: production, labor, taxes. As soon as the question arises of deregistration, new ones appear: the results of the inventory, publication of data, fixed costs, salaries of commission members, adjustment of calculations.

The interim balance sheet of LLC (for better perception we use the table) has the form:

How is reporting completed?

The balances are transferred from the last surrendered balance to the tax. In the interim statements, receivables and liabilities are not divided. From the moment of production opening, the term of all obligations is considered to have come, that is, the period of their circulation is less than a year.

Assets are recorded at real value, which is confirmed by the act of the appraiser. This is especially important if the OS on the balance sheet was listed at an inflated price. If the sale of assets has shown that the calculations are not justified, the results should be reviewed. Securities are quoted.

If the counterparty is declared bankrupt, then it will not work to collect the debt from it. Such amounts in the regular report should be displayed at a discount, and in the liquidation report should not be present at all. Subsequently, the commission must file a lawsuit against the counterparty in order to recover the debt.

Nuances

Additional amounts reserve capital funds, profits, income of the following periods, the reasons for which are not clear, must be excluded. Illiquid securities, past due debts including reserves are subject to write-off. These amounts usually do not affect the balance of account 99. No VAT is shown on the capitalized values ​​received without payment. The supplier will not receive cash. This will be considered an extraordinary satisfaction of the requirements. The reporting reflects the amount of debt presented and written off before the deadline set by the commission. The approved balance sheet is agreed with state bodies.

Priority of creditors

If the organization’s funds are insufficient to satisfy the requirements, the commission sells the property through public bidding. If the amount of proceeds from the sale of assets is not enough to fulfill obligations, the commission should apply to the arbitration court with a petition for declaring the organization bankrupt.

Payment of amounts to creditors of the liquidated company is carried out in the order of priority established by the Civil Code of the Russian Federation. The debts of creditors of the third and fourth stages are repaid one month after the approval of the interim balance sheet.

Priority for repayment of obligations:

• first, the requirements of citizens are satisfied, to which the organization is responsible for causing harm to health and moral damage;
• calculations are made on the payment of salaries to persons working under an employment contract, as well as to authors of the results of intellectual activity;
• payment of liabilities to the budget and extrabudgetary funds;
• Settlements with other creditors.

After repayment of all obligations, the commission draws up a liquidation balance sheet and submits it to the participants for approval. The remaining assets are distributed among the founders.

The last balance sheet of the LLC is drawn up the day before submitting an application to the Unified State Register of Legal Entities. It is compiled on the basis of a liquidation report and data on business transactions that were carried out after approval thereof and before changes were made to the registry.

Liquidation balance: sample

CJSC participants decided to terminate the company. The latest balance sheet was drawn up on December 31, 2014.

The decision was made on January 5, 2015. After two months, the company made an interim liquidation balance sheet. During this time, the following business operations were carried out:

• DT51 KT62 - 60 thousand rubles. - the debt to the buyer is repaid.
• DT70 KT50 - 10.3 thousand rubles. - payable to employees on salary.
• DT60 KT51 - 61.2 thousand rubles. - Debt paid to suppliers.
• DT68 KT19 - 10.2 thousand rubles. - accepted for deduction of VAT on paid values.
• DT68 KT51 - 39 thousand rubles. - lists the fees to the budget for wages.

On March 6, an interim balance sheet was drawn up.

At the time of the closure of the company, the liquidation balance sheet looks like this:

How is the liquidation balance completed? After reporting, the following operations were carried out:

• DT83 KT80 - 65 thousand rubles. - additional capital is attached to the authorized capital;
• DT80 KT84 - 150 thousand rubles. - written off loss;
• DT80 KT75 - 15 thousand rubles. - distributed property among participants;
• DT75 KT10 - 15 thousand rubles. - assets received by the founders.

This is how a zero balance is drawn up.