Program for filling out the liquidation balance sheet. Filling out the interim liquidation balance sheet

Liquidation of a limited liability company (LLC) is a lengthy and labor-intensive process. It is necessary to prepare and submit a number of documents to government agencies, among which an important place is occupied by the interim liquidation balance sheet (PLB).

This paper is the basis for calculating debts to the budget, workers, counterparties and investors.

The document affects the speed of preparation of final documents, as well as the financial condition of shareholders after the liquidation of the LLC.

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What it is

In essence, this balance sheet is a report showing the financial condition of the liquidated organization. Its excellent feature is the deadline for drawing up - during the period of possibility of filing claims by creditors.

The interim balance sheet during the liquidation of an LLC has the following purposes:

• determination of the general financial condition of the organization;
• assessment of the solvency of the LLC;
• shows the company's assets that can be used to pay off debts.

Attention: data from interim reporting must correspond to final information. Otherwise, the liquidation process will be stopped.

Sample of filling out the interim liquidation balance sheet

Who needs it

This type of document is drawn up in the process of closing the LLC’s activities, without taking into account the reasons:

• owner initiative;
• order of a judicial authority;
• bankruptcy;
• others.

No legal entity can bypass this stage of liquidation. Compiled on the initiative of:

• shareholders;
• creditors;
• tax authorities and other interested parties.

How many times is it formed

Usually the balance is drawn up once. It is also final if no serious violations are identified during its formation.

In exceptional cases it is necessary to carry out this work several times.

These include situations:

• when discrepancies between the indicators included in the document and the actual state of affairs are revealed during an on-site audit of the tax service;
• the deadlines for the LLC closure procedure have been delayed;
• the court or liquidation commission recognized as legitimate the claims of creditors raised after the approval of the interim reports.

Attention: it is necessary to strictly observe the legal procedure for the formation and approval of documentation.

Who draws up the balance sheet

The work of generating intermediate data is entrusted to responsible specialists. Their choice depends on the situation and the reason for liquidation.

As a rule, they work on balance:

• accountant or manager (if you have education and skills);
• employees of the financial or economic department of a large enterprise;
• liquidation commission;
• attracted specialists.

Important: when filing bankruptcy, the interim report is approved by the bankruptcy trustee. If closure occurs according to plan, then by the liquidation commission.

Subtleties of the operation

The algorithm for closing an LLC is as follows:

1. Adoption of a decision on liquidation by the general meeting of shareholders (documented in minutes).
2. The founders are required to form a liquidation commission and transfer to it the authority to manage the organization.
3. The chairman of this collegial body organizes the calculation of financial liabilities and assets. His powers include:
   • notification about the start of the procedure:
     • government agencies;
     • creditors;
     • the public;
   • collection of accounts receivable;
   • control of deadlines for filing claims for debts;
   • drawing up a balance sheet.

Important: the balance is drawn up after the two-month period provided to creditors for issuing invoices.

As stated

The described report must be approved by the general meeting of LLC participants:

• after the balance is formed, the date for the event is set;
• each founder is notified of the date in writing with a list of issues planned for discussion and general information on them;
• The meeting process is recorded.

Actions after report approval

By law, it is necessary to inform the territorial division of the Federal Tax Service that registered the LLC about the progress of its closure.

For this purpose, a special form P15001 has been developed and approved:

• it is submitted to the tax service after approval by the PLB;
• The form must be notarized.

For information: Federal Tax Service inspectors may additionally require you to bring:

• a copy of the protocol or decision;
• certificate of notification of creditors;
• other.

Formation order

Information for filling out the form is collected and sorted into the following positions (arranged in order of priority):

1. Current and non-current assets:
   • basic facilities;
   • investments;
   • intangible assets;
   • unfinished construction projects;
   • raw materials (other materials);
   • products;
   • accounts receivable;
   • VAT on values.
2. Accounting capital:
   • statutory;
   • additional;
   • spare.
3. Obligations of a different nature.
4. Information about available valuables.
5. Creditor requirements.

Attention: the document is certified by the signature of the liquidator. In addition, it must be marked with the date of compilation.

On what date should it be drawn up?

Current legislation obliges the founders of a liquidated company to provide creditors with time to submit claims. Usually they are given a period of two months. The countdown begins from the date of publication of information about the start of the LLC closure process in the State Registration Bulletin.

For information: each creditor is additionally notified of the procedure in writing. It is advisable to send a letter with notification of receipt to avoid troubles in court.

Interim reporting is generated on the day counted from the date of publication. In total you need to wait 60 days.

Submission deadlines

The document is submitted to the branch of the Federal Tax Service in which the LLC was registered. The legislator does not limit liquidators to strict dates:

1. Lenders are capable of delaying the deadline for submitting the PBL to the tax authorities. If they make demands, then the document cannot be submitted.
2. It should appear in the Federal Tax Service after all the obligations of the LLC to other individuals and legal entities have been calculated.

Attention: you can add creditor claims to balance sheet data:

• liquidation commission;
• arbitration court;
• general meeting of creditors' representatives.

Actions after notifying the Federal Tax Service

Tax authorities, having received information about the closure of an enterprise, are obliged to analyze their activities to control its operation. In some cases, a decision is made to conduct an on-site inspection. The liquidator needs to prepare the following papers:

• constituent documents (copies);
• primary accounting documentation is put in order;
• including:
  • cash orders;
  • orders for production and personnel work;
  • tax reports;
  • other.

Important: disorder in the primary documents will delay the timing of liquidation measures. The on-site inspection can last up to eight months.

If the PLB is zero, then no check is assigned. In addition, it is not carried out if there is information about the implementation of such an event during the last year.

Watch the video about the liquidation balance sheet

Termination of an organization's activities without transfer of obligations to legal successors is called liquidation. During this period, the tax office carefully checks the company’s reporting. The organization pays off its obligations. Property is distributed among the participants.

Prerequisites

The decision on liquidation is made by a meeting of company participants. It also appoints a commission that draws up all the documents and conducts an inventory. The company is obliged to report the termination of activities to the tax office 3 days after the decision is made and provide a liquidation balance sheet. For violation of 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 stage of liquidation. From this moment on, it is prohibited to make adjustments to the constituent documents.

Procedure

The Commission publishes in the media engaged in collecting and providing information on state registration of legal entities. persons, data on the liquidation of the enterprise, the procedure for submitting claims by creditors. The deadline for accepting applications is at least two months from the date of publication.

The inspectorate conducts an on-site inspection. If no problems arise, then it accepts the interim liquidation balance sheet. The first indicates data on the status of assets and liabilities, the value of property, and the presence of debt. The second is drawn up after all calculations have been carried out. Property is distributed among the owners. Balance sheet items are reset to zero. The company receives the status of having ceased operations after being excluded from the Unified State Register.

Reporting

The forms of liquidation and interim balance sheets of enterprises (except for banks and government institutions) are not approved by law. Therefore, organizations develop them independently. The standard balance sheet (form No. 1) is taken as a basis, to which some details are added. Reporting is prepared in accordance with the requirements of PBU 4/99.

After submitting “zero” reporting to the tax authorities, the company is deregistered. The liquidation balance sheet is approved according to the same rules as the interim balance sheet. The final report may be profitable or unprofitable. The commission places at the disposal of the participants the property remaining after all settlements. She closes the bank account. For this purpose, an application 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 this the Federal Tax Service will accept the application for liquidation.

Removal from the register

For state registration of liquidation of legal entities. persons are provided with the following documents:

• a statement indicating that the procedure for deregistration of the organization has been followed and all calculations have been completed;
• liquidation balance sheet of the enterprise;
• payment slip for state duty;
• a document confirming the notification of the Pension Fund of Russia about the deregistration of the company.

State registration of liquidation is carried out within five days after the day of submission of documents. After making changes to the Unified State Register of Legal Entities, the activities of the legal entity are considered completed.

Interim liquidation balance sheet

It displays the property status of the enterprise before the sale of assets begins. This report may be generated multiple times. The amount depends on the duration of the liquidation process, the requirements of the founders and creditors. It must include data on the composition of the property: a list of fixed assets, intangible assets, work in progress, inventories, cash, data on the status of settlements, advances, creditors’ claims with instructions for each item. A separate column indicates the results of the requirements reviewed by the commission. Debt that is fully repaid at the reporting stage is not included in the liquidation balance sheet. Interim reporting indicates the amounts of debts written off before and after their expiration.

Enterprise balance sheet

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

Name	Line code	Amount, thousand rubles
ASSETS
NMA	01	500
WIP	20	9,95
Cash	50	0,05
Other debtors	62	700
Losses	99	890
TOTAL		2100
PASSIVE
UK	80	100
Loans	66	150
Salary	70	250
Calculations with the budget	68	300
Other creditors	60	1300
TOTAL		2100

In a liquidated organization, most often there is a loss, there are no liquid assets, the debt cannot be collected, and the founders want to divide the existing fixed assets. The work of the enterprise is divided into stages: before the decision to liquidate and after it. When an enterprise is operating normally, it displays standard cost items: production, wages, taxes. As soon as the question of deregistration arises, new ones arise: inventory results, publication of data, fixed expenses, salaries of commission members, adjustment of calculations.

The interim balance sheet of the LLC (for a better understanding, we use the table) looks like:

Name	Line code	Amount, thousand rubles
ASSETS
NMA	01	500
Cash	50	0
Other debtors	62	390
Losses	99	590
TOTAL		1780
PASSIVE
UK	80	100
Loans	66	100
Salary	70	140
Calculations with the budget	68	140
Other creditors	60	1300
TOTAL		1780

How are reports completed?

The balances are transferred from the last submitted balance sheet to the tax office. In interim reporting, receivables and liabilities are not divided. From the moment of commencement of production, the term of all obligations is considered to have occurred, that is, their circulation period is less than a year.

Assets are reflected at their real value, which is confirmed by the appraiser's report. This is especially important if the fixed assets on the balance sheet were listed at an inflated price. If the sale of assets shows that the calculations are not justified, the results should be reconsidered. Securities are indicated taking into account quotes.

If the counterparty is declared bankrupt, then it will not be possible to collect the debt from him. Such amounts should be shown at a discount in a regular report, but not at all in a liquidation report. Subsequently, the commission must file a lawsuit against the counterparty to collect the debt.

Nuances

Amounts of additional, reserve capital, funds, profits, income of subsequent periods, the reasons for which are not clear, must be excluded. Illiquid securities and overdue debt, taking into account reserves, are subject to write-off. These amounts usually do not affect the balance of account 99. VAT is not charged on valuables capitalized without payment. The supplier will not receive funds. This will be considered an extraordinary satisfaction of the requirements. The statements reflect the amounts of debt presented and written off before the deadline established by the commission. The approved balance is agreed upon with government agencies.

Priority of creditors

If the funds available to the organization are insufficient to meet the requirements, the commission sells the property through public auction. If the amount received from the sale of assets is not enough to fulfill its obligations, the commission must apply to the arbitration court to declare the organization bankrupt.

Payment of amounts to creditors of a liquidated enterprise is carried out in the order of priority established by the Civil Code of the Russian Federation. The debt of creditors of the third and fourth priority is repaid one month after the approval of the interim balance.

Sequence of repayment of obligations:

• first, the demands of citizens to whom the organization is responsible for causing harm to health and moral damage are satisfied;
• calculations are carried out for the payment of wages to persons working under an employment contract, as well as to authors of the results of intellectual activity;
• payment of obligations to the budget and extra-budgetary funds;
• settlements with other creditors.

After all obligations have been repaid, 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 the application to the Unified State Register of Legal Entities. It is compiled on the basis of the liquidation report and data on business transactions that were carried out after its approval and before changes were made to the register.

Liquidation balance sheet: sample

The members of the closed joint-stock company decided to terminate the company's activities. The last balance sheet of the company was drawn up on December 31, 2014.

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

• DT51 KT62 – 60 thousand rubles. – the debt to the buyer is repaid.
• DT70 KT50 – 10.3 thousand rubles. – wages owed to employees were paid.
• DT60 KT51 – 61.2 thousand rubles. – debts to suppliers were paid.
• DT68 KT19 – 10.2 thousand rubles. – accepted for deduction of VAT on paid values.
• DT68 KT51 – 39 thousand rubles. – fees to the budget for wages are listed.

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

How is the liquidation balance sheet filled out? After submitting the reports, the following operations were carried out:

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

This is how a zero balance is created.

Liquidation of an enterprise is a very long and complex process. A significant role in it is played by the correct and timely execution of the necessary documentation. One of the most important documents related to this procedure is the liquidation balance sheet.

Interim liquidation balance sheet and procedure for its preparation

Speaking about the liquidation balance sheet (hereinafter - LB), first of all it should be noted that this is not one document, but at least two - interim and final. “At a minimum” - because the intermediate LB, under certain conditions, can be compiled several times.

In accordance with Art. 63 of the Civil Code of the Russian Federation, the process of liquidation of a legal entity begins with the publication of a corresponding announcement in the media. The announcement, in particular, also specifies the deadline for creditors to file claims against the liquidated enterprise. The specified period by law must be at least two months. During this period, the liquidation commission collects receivables and considers received claims from creditors.

After completion of these activities, an interim LB is drawn up. The Civil Code of the Russian Federation does not establish a specific time frame for its formation. The main thing is that by this time the period established for filing creditor claims has expired. All legal proceedings and tax audits must also be completed. The interim LB contains information about the property and other assets of the enterprise, as well as the claims of creditors (taking into account their consideration by the liquidation commission).

At the moment, the legislation does not contain any special rules for drawing up LB (both intermediate and final). Therefore, it is usually compiled on the basis of the current form of balance sheet marked “liquidation balance sheet”. Sample filling in 2017

The interim LB is approved by the owners of the enterprise and signed by the chairman of the liquidation commission, or by the arbitration manager if the liquidation is carried out through bankruptcy.

The law does not directly provide for the obligation to submit the interim LB to the tax authorities. The liquidator must only notify the registration authority of its preparation (clause 3 of Article 20 of Law No. 129-FZ of 08.08.2001).

However, in practice, this document is usually submitted to the tax authorities along with a notification in form P15001, because otherwise, the tax authorities will subsequently be unable to verify the accuracy of the final LB.

In most cases, the intermediate LB is compiled once, but in some cases it has to be compiled twice or even more. We are talking about situations when, after submitting the first interim balance sheet, additional creditor claims are identified or additional taxes are assessed based on the results of an audit. In this case, not any claims of creditors are recognized, but only those confirmed by the decision of the arbitration court, or recognized by the liquidation commission itself.

The final liquidation balance – should it be zero or not?

This question essentially boils down to when the property remaining after paying off all debts should be distributed among the owners - before the liquidation of the enterprise or after. Article 63 of the Civil Code of the Russian Federation does not give a clear answer to this question, so both options are possible, each of which has its own disadvantages.

The first option is that the final balance sheet is surrendered and the company is liquidated only after the property has been completely distributed. In this case, the liquidation may drag on indefinitely. This can happen, for example, if the organization has “problematic” accounts receivable, or disputes have arisen between the founders regarding distributed objects.

In the second option, the final balance sheet is submitted and the enterprise is liquidated immediately after the completion of debt settlement payments, and the property is distributed among the owners after the liquidation. This option cannot be used if the company still owns objects subject to property tax or transport tax. In this case, the enterprise's debt for these taxes will accrue until the property is transferred to the founders. Those. liquidation before the actual transfer of taxable objects and settlement of tax debts will be impossible.

Thus, there is no clear answer to the question of whether the final liquidation balance should be zero. An example of a zero balance in the new form:

conclusions

When liquidating an enterprise, two liquidation balance sheets are drawn up - interim and final. The intermediate contains information about property and creditors' claims. The final report is drawn up after all debts have been paid off and completes the liquidation procedure. It may be zero or contain information about the remaining assets, depending on the decision made on the rules for distributing these assets between the founders.

Regardless of the reasons for termination of activities, the organization must carry out a number of activities and draw up a significant package of documents. For example, we will look at the final balance sheet during liquidation, form 16001, a sample of filling out form 15001, and the interim liquidation balance sheet below.

We prepare documents

To draw up a final (final) or interim balance sheet upon termination of activity, the Federal Tax Service recommends using the KND form 0710099, which consists of several reporting forms (approved by Order of the Ministry of Finance No. 66n). Only KND 0710001 should be filled out. The procedure for filling out during liquidation does not differ from the procedure for compiling a regular annual one. At the end of the article we provided an example: liquidation balance sheet 2019, sample of filling out form 0710099.

For public sector employees there is a different form of the final liquidation balance sheet - f.0503830 (Order of the Ministry of Finance No. 33n).

The notice of liquidation of a legal entity is filled out on a form in accordance with the established procedure, which is approved by order of the Federal Tax Service of Russia No. ММВ-7-6/25@. You can fill out the document by hand (black ink) or on the computer (Courier New font, size 18). Making changes or corrections is unacceptable. The finished document must be certified by a notary.

The procedure for carrying out the liquidation procedure

The step-by-step algorithm for liquidating an organization is as follows.

Stage 1. Making a decision to terminate activities (voluntary, by court or bankruptcy). Drawing up a notification to the Federal Tax Service in form 15001 to make changes to the Unified State Register of Legal Entities. In addition to the Federal Tax Service, form 15001 should be sent to all extra-budgetary funds, all founders (owners), registration state bodies and authorities.

Stage 2. Publication of official information about the beginning of the procedure for terminating the activities of the institution in the media and the Internet.

Stage 3. A decision is made to create a liquidation commission. An inventory of assets, funds and liabilities is carried out. Based on the results of the inventory, an interim balance sheet is compiled.

Stage 4. Implementation of measures to collect receivables and inform creditors about closure. Drawing up an interim liquidation balance sheet.

Stage 5. Final settlements with creditors, including employees of the enterprise. The remaining property after final settlements is distributed among the owners and founders of the liquidated institution.

Stage 6. An application is generated (a sample of filling out Form 16001, liquidation balance sheet, can be found below). The documents are sent to the Tax Inspectorate for state registration of liquidation and exclusion of the organization from the Unified State Register of Legal Entities.