Regardless of the organizational and legal form, each enterprise is obliged to maintain accounting and tax accounting. From the orders of the manual and the selected system (USN, UNVD, KSNO) depends on its maintenance. In any case, the basis for making accounting information The reporting are documented economic operations. Came cash Order is primary accounting documentreflecting the cash flow at the enterprise's office. All organizations carrying out cash transactions are obliged to record the movement of funds in the account 50 "Cashier". For receipt specific sums Apply parish cash orders, for expenditure operations - consumables. In parallel, the CCM is installed for accounting. Accounting data for active balance account 50 and registration log cash check Must be comparable to the end of each working day.

Blank PKO

The acquisition of a cash order is filled in strict accordance with the form approved by the State Statistics Committee of the Russian Federation on August 18, 1998, Resolution No. 88. The unified form of KO-1 is used for automated system Accounting and filling manually. The unified form of PKO consists of two parts containing one-time confirmation of the fact of cash withdrawal. Tear-off part is a receipt, which is issued to confirm the application of a certain amount by an individual. The information contained in it is confirmed by the signatures of the Chief Accountant and the cashier who has adopted money. Mandatory condition The accuracy of the document is to print at the Posted Cassov order: Most of the ottis is located on the receipt, but necessarily a small fragment must be imprinted on PKO. The main part of the order remains in the organization, is certified by the Cashier signatures, the head (in the absence of accounting), the chief accountant or an employee who has the right to sign on the basis of the order. PKO is a document in which corrections are not allowed, so its filling must fully comply approved standards and reflect reliable data.

The procedure for filling in PKO

Filling PKO should pay special attention, After all, the cashier carries material responsibility for the contents of the ticket office and the accuracy of the documents that sign. Also a carefully acquired cash order checks chief Accountant enterprises, since, with incorrect filling of correspondence of counterparties, the error is reflected in all accounting, managerial and registries tax accounting. Filling PKO occurs in stages, from the first line of the form, in the next sequence.

Step by step instructions for filling PKO

1. Name of company. This line indicates legal form enterprises and its name that must match data EGRUL In full or abbreviated form. The structural division of the organization is prescribed in the event of its presence, otherwise the dummy is put.
2. The sequence number of the document is submitted in accordance with the registration log of PKO, which is formed from the beginning of the calendar year.
3. In Count, the date fits the number of actual arrival of funds, the recording format is standard for DD documents. Mm. Yyyg.
4. Cells to indicate the corresponding accounts can be filled with a cashier, but an accountant that produces further reflection of this information on accounts and registers. accounting. The line "Debit" reflects the account 50 "Cassa", it is possible to use a currency cash register or an analytical subaccount, prescribed in the company's accounting policy. To fill the Line "Credit" you need to know the source of receipt of funds.
5. The amount obtained in the cashier is prescribed by numbers indicating kopecks.
6. The following graph is filled in case of use in the enterprise of destination codes; if a this information Not spelled out in accounting policies, then a dock is put.
7. Next is prescribed from whom the specified amount is accepted. When making funds, his surname and initials are recorded by an employee; If the amount contributes a physical person representing a third-party company, then it is necessary to indicate the full name of the organization of the counterparty, and the data individual And the number of his power of attorney can be specified in the application.
8. The basis for the receipt of cash may be an agreement with the counterparty, the order of the head of the organization, an advance report, etc., depending on the source of the receipt.
9. Amount in words, kopecks can be written in numbers. When filling out this line, the field free from the text is mounted in a downtime, to eliminate the possibility of adding.
10. When operating an enterprise with VAT, its amount is indicated in the string "including"; If the tax is not paid or not included in this amount, it is stool or written "without VAT."
11. The appendix indicates additional documents, for example, the number and date of attorney to the employee of another organization, the number shipment documentwho pays the buyer, the date and number of the order about compensation by the employee of the damage, etc. Receipt of PKO should fully duplicate the information contained in the order. After filling, it leaves and passed the face that cash, sometimes it is possible to confirm the receipt of cash with the help cash check (if an enterprise has kkm). Form receipt In accounting programs are identical to typographic forms, the order of their filling is as similar.

Basic sources of cash receipt in cash

• Consumer account of the enterprise.
• Partial or full payment from buyers.
• Return accountable amount.
• Receipt of funds from other debtors and lenders.
• Funds received from branches / divisions.
• Returns issued loan employee.
• The amount is overlaid suppliers.
• Repayment of debt resulting from the inventory, etc.

Who is entitled to sign a receipt cash order

All cash documents, including PKO, have the right to sign, on the basis of position-373 P, the following persons:

• chief Accountant;
• accountant who has the right to sign on the basis of the order;
• cashier;
• head of the enterprise.

Fill the form has the right to any accountant. Cashier signs a document after receiving specified amount In the cash register of the organization and careful verification of the filling of the document. In the absence of an accountant or its temporary absence, the head of the enterprise can issue and sign on the state of the accountant or its temporary.

PKO movement on accounting registers

PKO follows the reflection in the cash book, which is filled with the cashier daily. For reconciliation of all received per day cash documents from actual presence At the ticket office of the cashier's funds and leads this book. When placing the next sheet, it includes data on all arrival cash orders and consumables. At the beginning of each day, the remainder of the checkout is recorded, which at the end of the day is recalculated taking into account all revenues and consumption. Control over timely making records in the cash book and the accuracy of reflected information is carried out by the chief accountant or the head of the enterprise, which is signing every sheet cash book.

PKO in automated accounting

When an automated accounting system is applied, which is currently a rule, and not exception, the process of filling in PKO is significantly simplified. Programs with which organizations lead accounting, managerial and tax accounts allow automatic mode fill most documentation. Each document completed in the program is carried out (passes through all relevant registers) and is printed. When using specialized programs, the possibility of incorrect filling Not only cash, but also all accounting blanks.

The norm allowing to apply the deduction of VAT not only in the period in which the right to it occurred, but in subsequent periods, it does not apply to all types of deductions.

Cash order

Implementation of economic entities cash operations According to the reception of cash, accompanied by the registration of the primary document under the name "Cartrol Orders". The unified form and content of this primary document are established by law Russian Federation.

What is the climb order for what

The duty of registration of cash transactions on cash with the help of the primary document in the form of 0310001 is enshrined in paragraphs 4.1 and 5 of the instructions of the Bank of Russia of March 11, 2014 No. 3210-y. At the same time, the design of PKO is mandatory in the implementation of relevant cash transactions. It also does not matter the nature of the contract (labor or civil-law) with the person from which the economic entity accepts cash.

By adopting cash from their contributing person, the cashier checks the funds obtained with the total value reflected in PKO. If the values \u200b\u200bcome together, the cashier is in the order its signature and the corresponding print or stamp. In the event that the amount is less than the document specified in the considered document, the order is sent to reissue into accounting.

Cash receipt order from separate divisions The head of the head organization is approved by a legal entity. Reception of this organization of the organization also needs to be performed by order installed form.

The unified form of this cash document was approved by the State Statistics Committee of August 18, 1998 No. 88.

Specified form Contains, including the following details:

• number and date;
• information for accounting (debit, credit, code analytical accounting, target code);
• FULL NAME, from which funds are accepted;
• the basis of adoption with the application (if necessary) of the relevant document;
• the amount of cash received;
• signatures of the head, chief accountant, outstanding and receiving person;
• the receipt for the order, a given to the person, from which cash is adopted, in confirmation of this fact.

Based on paragraph 4.2 of the instructions of the Bank of Russia dated March 11, 2014 No. 3210-from "Prikhodnikov" are issued:

• accountant, chief accountant or other authorized person;
• head of the Organization, if there is no full unit Chief Accountant and Accountant.

Signature at the cash document launched the chief accountant or accountant. If they are not provided in the state, the signature stipped the head of the organization (for example cEO Society S. limited liability). In addition to these persons, the signature in the cash desk is affixed by the cashier.

Cash order for IP

In accordance with paragraph 4.1, the instructions of the Bank of Russia of March 11, 2014 No. 3210 individual merchantsThese income or income and expenses, other tax objects or physical indicators have the right to not apply cash documentation, incl., when receiving and issuing cash.

This means that individual entrepreneurs specified in this norm have the right to use cash documents approved independently or not to use them at all, because They are exempted from such a duty.

For example, if an entrepreneur without the formation of a legal entity applies a "simplified" with the object "Revenues minus expenses", it has the right to do not execute cash orders when receiving and issuing cash.

What is a receipt of a cash order, any cashier knows or any other responsible person who has the authority to fulfill cash transactions in the enterprise.

It is known that in the process of conducting its economic activity Many enterprises use cash. For today's day, according to existing legislation, There is a limit of funds that can be placed at the enterprise ticket office. These are 100 thousand rubles.

But besides the requirements for the limit, the legislation prescribes and the rules that regulate the procedure for working with money. For example, the use of the receipt and expenditure cash order.

Therefore, before proceeding with the fulfillment of your duties, the cashier should explore the instructions that explains the procedure for working with the cashier, and learn all the existing rules.

If we talk about what a cash order is and why it is needed, then, first of all, you should talk about that this is a document that shows the arrival of money in the cashier from any source. It doesn't matter how funds entered the enterprise, still need to issue a cash order.

The form of this document is approved on state levelAnd it is impossible to change it. In addition, any independent change is severely punishable, starting from money fine And ending with ship proceedings. Any authorized employee whose work is associated with the cash discipline must remember this.

What cash can enter the cashier?

As mentioned above, funds that have a certain purpose can come to the cash desk. It:

1. Revenue. Money that were obtained as a result of certain trading operations.
2. Funds that were previously issued to employees in the report. In this case, it means that the amount that was not used by the employee.
3. Money obtained as a result of compensation for damage and return loan.
4. Making to the cashier funds that were removed from the current account.
5. Voluntary fee B. statutory capital. Make it can only the founder.

It is important to note that the statement of PKO needs to obligatory When making any of the above funds.

If the cashier accepts funds and does not fill corresponding blankthen it is gross violation current legislation.

Sample, how to correctly fill in this document, you can find on any site with training materials for accountants.

It must be said that such a violation is punishable disciplinary recovery and a fine. If during the inspection by government agencies, such a fact will be found, the violator can get a fine of 40 to 50 thousand rubles.

At the same time, it is necessary to take into account the fact that partial or complete disappointment of any monetary sum Negatively affect the accounting and tax accounting of the enterprise. What, in turn, will lead to a distorted data and indicators of the organization's activities.

And in the case of the inspection that tax authorities commit may be detected this fact. This is a gross violation and is regarded as a desire to hide the real picture of the enterprise.

How to execute a cash receipt?

The correct registration of the cash receipt is important for any cashier. To do this, he must familiarize himself in advance necessary information And examine an example of a document.

It is important to remember that with the receipt of funds, PKO is issued in a single copy. It is strictly forbidden to do any corrections and changes in such a document, otherwise it will be considered invalid. If the filling allowed a similar error, then it should immediately create new document, and this destroy.

The document itself consists of two parts. Namely:

• receipt for the receipt cash order;
• orders himself.

Upon completion of the working day, the order is taken to the report, which gives a responsible person - cashier. But the receipt is given to the one who made these funds to the cashier.

As for the methods of filling out the document, the filling of the arrival and expenditure cash order can be performed both manually and with the help of a special program.

It can be of different kind Online services and programs that are installed for a particular enterprise. For example:

• Sail;
• BEST;
• Abacus;
• Info accountant;
• Galaxy.

Sure, electronic variant Registration is much easier. It allows you to create documents pretty quickly and, importantly, without any errors.

In addition, this method allows you to automate the process of logging logs and issuing numbers at all PKOs. Still very convenient is the fact that online services on a regular basis are updated actual information. Thereby allow a responsible person to reduce the time for the search and study of innovations.

As we see, the design of the parish cash order is a rather light process. Of course, if it comes in competently and fully responsible.

If the document is created manually, then it must necessarily be signed by the chief accountant of the enterprise or those who fulfill his duties. Well, of course, the cashier. On the letterhead, the cashier must put his stamp. At the same time, the main part of the output should be on the tearless part of the document - receipt, but the edge of the print remains on PKO.

After that, the cashier registers the order in the cash journal.

How is the filling of the parish or expenditure order?

If we talk about electronic system Fill, then everything is happening at the automatic level. And the cashier does not need to worry about the fact that he misunderstood some information or wrote not the letter. But if the order is created manually, then it should be extremely attentive.

The first list will be a string that contains information about the document number. It is important to remember that the numbering itself is conducted at the enterprise since the beginning of the year. All data is stored in the registration log, so you should use it in order to correctly specify the PKO number. The following is the date when the document creates.

In the Grade "Debit", you should specify the number 50, which means "Fifty account". Individual entrepreneurs do not fill it with a string. The reason for this is that they do not use the bill plan at all.

IN next line Specifies the code structural unit. Each enterprise has different information.

But the account loan must be specified in the graph that contains information about the corresponding account. At the same time, the account is selected that corresponds to the source of origin of data of cash. Again, you need to use the account plan.

If the system has analytical accounting codes, they need to be indicated in the graph of the same name.

The following line is affected by the amount. Everything is simple here: the amount that is put on is indicated.

The following graph contains summary information. made by funds. But only in this case it needs to be prescribed by in words and indicating kopecks. Breaks are indicated by numbers.

Mandatory is the indication of VAT, if there is one. If there is no tax, then the corresponding mark is made. Data is filled with numbers.

The "Appendix" line should contain information about the documents on the basis of which the payment is made. This can be a commodity invoice, the number of the contract and the details of the account from which funds were removed.

Be sure to specify, from whom that these money were taken. And you need to prescribe all the data completely, without abbreviations.

If a we are talking about non-profit organizationthen you must specify and special purpose Received funds.

What is important to remember when carrying out accounting?

Many employees are asked the same question on how to fill out the receipt of the Cash Order. This working cash register is carried out in full compliance with the standards adopted in accounting. Filling the arrival cash order is strictly according to the instructions. Therefore, if you learn it in advance, then there will be no problems in the future.

If an employee does not know something, the employer can send it to advanced training courses or obliges to go through the relevant trainings.

In essence, PKO is one of the species primary documentation. It is necessary in order to competently and correctly keep records of funds in the organization. Based on the data that is listed there, it is possible to conclude, who, why and how many funds contributed to the organization's office.

After the accountant fills the cash order, the cashier is responsible: it is obliged to check the correctness of the filling of data and their compliance.

Only after that the cash funds are accepted. If the cashier finds any mistake, he must immediately inform about it and ask to remake the document.

This is an invariable rule, and it must be observed in complete rigor.

How to be aware of all innovations in the cash register?

It is clear that all the requirements that are installed at the state level, sooner or later can change. The task of all responsible employees to monitor these changes and study them.

For this, enterprises are discharged special literature And various training seminars are held. Most often, employees are sent to various training activities that pass outside the organization walls.

It can be both advanced training courses and ordinary meetings for specialized employees.

Special popularity B. lately Acquire services that provide centers for training and certification. These are the so-called SRO. Any employer can conclude a contract with such a company and hold a number of training events for its employees, and then check their level of knowledge through certification. Moreover, these courses can be held both directly at the enterprise and in the walls of the training center.

Such seminars can take place in remote mode without separation from the main manufacturing processAnd the employee himself may initiate his training if he understands that it needs it.

In general, there are many options. The main thing is the desire of the employee himself, and his employer.

How do violations of cash recordings are detected?

First of all, any violations that are allowed when issuing primary documentation and PKO in particular are detected after any audit. And well, if such an inspection is initiated by the employer himself.

But often audit can carry out employees government agencieswho have on it special powers. In this case, when identifying any violations, a serious penalty is discharged. He is discharged in the name responsible person. There may be more stringent punishment measures, until filing a lawsuit.

In turn, any employer will punish such a violator. Therefore, in addition to monetary damageThe negligent accountant and the cashier can pay and their position.

In order to prevent such mistakes, it is necessary to be extremely responsible for their duties, prevent negligence and verify the documents that are signed. Especially when it comes to cash.

And the point here is not only in cash disciplineThe work of the accountant and the cashier requires very much care in all matters. This group of workers on a regular basis should deal with its self-education and find out what new happened in legislative Basewhich concerns their field of activity.

To help this can be different electronic journals, Special sites dedicated to this topic and forums. In this case, the initiative manifested, only rewards from the employer.

In essence, the receipt of the cash order is a primary document on cash accounting at the office of the organization, which indicates the information necessary for conducting analytical accounting: from whom and what basis money is accepted.
Rules of registration of primary documents from January 1, 2013 are regulated Federal Law From 06.12.2011 N 402-FZ "On Accounting" (hereinafter - the law N 402-FZ). This article has established that every fact economic Life Registration of the primary accounting document.
By the law of N 402-FZ, the form of primary accounting documents approves the head economic Subject According to the submission officerwhich is entrusted with accounting. Thus, from 01/01/2013, the forms of primary accounting documents contained in the albums of unified primary forms accounting documentationare not mandatory to use. FROM specified date Each organization (SP) develops independently and approves them in accounting policies (PBU 1/2008 " Accounting policy organizations ").
However, from this rule, there is an exception - the forms of documents used as primary accounting documents are required to be obligatory to use. authorized bodies In accordance and on the basis of other federal laws (information of the Ministry of Finance of Russia dated December 4, 2012, N PZ-10/2012). In particular, cash documents are required to be binding, since the use of unified forms of these documents is provided for by regulatory legal acts TSB RF.
So, paragraph 5 of the instructions of the Bank of Russia from 11.03.2014 N 3210-y "On the procedure for maintaining cash transactions with legal entities and the simplified procedure for conducting cash transactions with individual entrepreneurs and small business entities" (hereinafter referred to as N 3210-y) provided that Cash with a legal entity, individual entrepreneur It is carried out at the parish cash registers 0310001.
Thus, the parish cash orders (hereinafter also a PKO) must be made only by a unified form. The form of the arrival cash order 0310001 (Form N KO-1) and instructions for its use and completion approved the State Statistics Committee of Russia of 18.08.1998 N 88 (hereinafter referred to as N 88).
Paragraph 5.1 of the indication of N 3210-y, in particular, it was found that when receiving the arrival cash order 0310001, the cashier checks the presence of a signature of the chief accountant or an accountant (in their absence - the presence of a signature of the head) and its compliance with the sample, checks the compliance of the amount of cash, drawn numbers , the amount of cash, made up in words, the presence of confirming documents listed in the Poted Cassov order 0310001. Present in accordance with the amount of cash amount specified in the receipt Cassov order 0310001, the cashier signs the receipt of the Cash Order 0310001, launched on receipts to the receipt cash order 0310001 issued to the deposit of cash, print print (stamp) and gives it specified receipt To the receipt cash order 0310001.
Ni 88 also defined that the receipt for the arrival cash order is signed by the chief accountant or face, on this, and the cashier is assigned to the cashier (stamp) and registers in the registration journal of receipt and expenditure checks (Form N KO-3) and issued In the hands of surrendered money, and the acquisition of the cash order remains at the checkout. In the form of N Ko-1 props "M.P." Also located on receipts to PKO.
Thus, from the direct reading of the above rules, we see that printing is put on the receipt to PKO, and not on the war. At the same time, it is possible to put print prints simultaneously on the PKO itself and the receipt to it (half of the print - on PKO, another half - on receipts to PKO) these regulatory acts do not provide.
Here, we note that the option of reflection on any document of half of the prints of printing in principle is not provided by any regulatory RF. The fact is that according to the norms of the Civil Code of the Russian Federation, printing is one of the means of individualization of a legal entity, that is, an object that individualizes and separates the participant civil legal relations. Prints must necessarily contain full brand Name societies (AO or LLC) in Russian and indicating their location (Federal Law of 08.02.1998 N 14-FZ "On Limited Liability Societies", Federal Law of December 26, 1995 N 208-FZ "On joint Stock Company"). Printing improvised on the document is not entirely (fragmentary), does not meet the main purpose of the print - to individualize (to reliably determine) entitythat this print belongs. Speaking simple languageThe display of printing on a document fragmentary deprives the meaning of the procedure for assigning a document to print.
As mentioned, PKO is a primary document. Specific, closed list Mandatory details of any primary accounting document are provided in the law N 402-FZ. Such props as print printing, in this list Not named. This means that the station of the requisite under consideration on any primary document is not mandatory. However, PKO needs to be only on a unified form, and unified form The receipts to PKO provides for the requisite "M.P.", in addition, the obligation to assure the receipts to the PKO directly established by the indication N 3210-y.
In this regard, we believe that the receipt for PKO, certified by a fragment (half) printing, are primary documentscompiled with violation. What, in turn, entails various risks associated with recognition legal force Such a document. For example, such negative consequenceslike refusal tax author Recognize a receipt for PKO and a half-printing document confirming the taxable expenses of the organization, or the seller's refusal to recognize the receipt of cash for the goods sold, etc. In such situations, proving their right to the owner of this document will have to be in court.
Of course, the receipt to the PKO, compiled with a violation: with a fragment of printing or even without printing, can be accepted by the court as a proof confirming reality economic operationwho has become the subject of the dispute. However, it is necessary to understand that when considering this or that case, the courts consider the evidence submitted by the parties in their totality and mutual communication. The presence of an incorrectly decorated receipt to PKO can serve as an additional argument in favor of confirming the correctness of the defendant (or plaintiff), but unconditional proof, unambiguously indicating the reality of the transaction, will not be.
Let us give a few examples arbitration Practiceassociated with incorrect reflection of print printing on receipts to PKO.
In the FAS of the Moscow District dated July 30, 2009 N Ka-A40 / 6945-09, the judges came to the conclusion that "the absence of a separate receipt of the room, the presence of one signature instead of two, the presence of a rectangular stamp instead of a round, read-up hatching of half prints do not interfere tax control and do not indicate the absence of documentary confirmation expenses. "Such a conclusion is made in the Decree of the Ninth Arbitration court of Appeal from 04/06/2009 N 09Ap-3758/2009.
And in the ruling of the SC civil Affairs Sverdlovsky regional Court From 10.04.2014 in case No. 33-4373 / 2014, judges opposite were considered that the fragments of the impression were available on the respondent respondent receipts to the acquisition round seal (The size of which on some receipts is less than half of the print size) does not allow to identify them with the seal of CJSC "...", in connection with which it is impossible to reliably establish that these evidence comes from this legal entity.
In the tenth Arbitration Court of Appeal of December 17, 2013, N 10Ap-11198/13, assessing all the evidence existing in the case file, taking into account the indication in the receipt for the receipt cash order No. 124 of July 31, 2012 and in the Parish Cassov Ordere different contracts purchase and sale; Lack of a fragment of the press of ZAO "I.T.I." At the root of the receipt, despite the fact that the reprint root itself is not represented from 07/31/2012; absence properly Decorated cash documents CJSC "I.T.I." For July 2012 (cash book, magazine registration of profit and expenditure check documents), the Arbitration Court of Appeal came to the conclusion that the cash in the amount of 58,659 rubles 39 kopecks in the cashier CJSC "Enterprise" I.T.I. " Delivery of information, technologies, engineering and equipment "from Dashchenko Yevgeny Viktorovich under the contract of sale N 31/07/12 of July 31, 2012 did not actually do."
Similar conclusions were made by the court in the fourteenth Arbitration Court of Appeal of 07.08.2014 N 14AP-3648/14: "In the case under consideration, the original of the receipt for the arrival cash order" Antares "from 19.11.2012 does not contain signatures of the Chief Accountant and Cashier LLC Antares, A existing on this document The print fragment of printing does not allow to make a reliable conclusion about her belonging to Antares LLC ... under the circumstances set out, it seems to be the right to conclude the court of first instance that specified document Does not confirm the fact of payment by the defendant of funds at the cashier of the plaintiff. "
At the same time, in the eleventh Arbitration Court of Appeal of 15.10.2014 N 11AP-13111/14, the court rejected the arguments appeal complaint on the absence, in particular, printing in profitable cash orders due to the fact that such props as print is not mandatory requisite primary accounting document, since in the law N 402-ФЗ this requisite Not named.
In conclusion, we note that now there is an opinion that on the basis of the customs of business turnover at the receipt of the cash order and the receipt, one stamp is set in such a way that part of the printing is in the receipt of the cash order, and part - on receipts to the receipt Cash order, then the receipt is broken down and issued a person who has made money. Such an opinion is also taken into account by the courts when making a decision, but at the same time the Court still considers all evidence in conjunction with each other. For example, see the eighth Arbitration Court of Appeal dated July 30, 2014 N 08AP-5256/14, the Fourteenth Arbitration Court of Appeal dated August 27, 2012 No. 14AP-5527/12.
Moreover, we met an example of arbitration practice - RESOLUTION Arbitration Court Altai Region dated 12/18/2009 in case No. A03-6686 / 2009, where the court did not consider (rejected) proof of receipt to PKO and a copy of the PKO, which the creditor referred to monetary obligation Debtor, due to the lack of PKO PKO, the second half of the press organization. Note that, in our opinion, such an opinion is erroneous, we draw your attention to that later the specified conclusion of the judges of the Arbitration Court of the Altai Territory was recognized as an appeal court that does not correspond to actual circumstances and existing evidence (seventh Arbitration Court of Appeal from 06.04.2010 N 07AP-1517 /10).

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