Line codes in simplified financial statements. Simplified balance sheet

Purpose of the article: displaying information about the availability of funds in the company's additional fund. Exception: revaluation of non-current assets of the company.
Line in the balance sheet: 1350.
Numbers of accounts included in the line: credit balance of the account.

Line 1350 of the balance sheet displays information on the amount of additional capital of the organization. According to the current legislation, the main sources of its formation are determined:

the procedure for revaluation of non-current assets - an increase in their initial cost when bringing the value of property to market prices, for example, to attract additional financing for activities;
the positive difference between the face value of own securities of joint-stock companies and the price of their sale to shareholders is the share premium of the organization.

Note from the author! According to the federal law on joint-stock companies, the minimum size of the authorized capital of public companies is 100 thousand rubles, for non-public companies the minimum threshold is set at 10 thousand rubles. Any change in the size of the authorized capital is considered only after the full payment of the initial amount.

In addition to joint-stock companies, share premium may arise in limited liability companies in cases where the shares of the founders are sold at a higher nominal value.

acceptance for accounting of the company of funds of targeted financing, the receipt of which is directed, for example, to the purchase of fixed assets necessary for the successful functioning of the company, etc.
positive exchange differences that may arise during the revaluation of assets and sources of their formation, expressed in foreign currency for the operation of the company abroad, into Russian rubles.
positive exchange differences that may arise during the formation of the authorized capital of the company, when the founders or shareholders of the organization contribute their share in foreign currency and the exchange rate on the date of official registration of the size of the authorized capital is lower than the rate on the day of the actual contribution of funds by the founder of the company;
additional contributions of the founders of limited liability companies to the property of the company without changing the originally established size of the authorized capital.

Line 1350 of the balance sheet of financial statements refers to the Capital and reserves section of the passive part of the balance sheet: information on credit 83 of the account should be reflected here - the amount of additional capital formed at the enterprise as of December 31 of the current year, the previous and previous previous.

Should be borne in mind! Line 1350 shows the partial size of the organization's additional fund. That part of the capital, which was formed due to the revaluation of the company's non-current assets, is recorded in line 1340 of the balance sheet. In this regard, deep monitoring of the sources of fund formation is necessary.

Since this fund is formed as an additional one, the funds are not used in the main activities of the organization. The formation of additional capital is necessary in the following cases:

making a decision to increase the authorized capital of the organization by means of an additional fund;
repayment of a decrease in the price of non-current assets that arose as a result of the revaluation procedure;

negative exchange differences that may arise during the revaluation of assets and sources of their formation, denominated in foreign currency for the operation of the company abroad, into Russian rubles;
negative exchange differences that may arise during the formation of the authorized capital of the company, when the founders or shareholders of the organization contribute their share in foreign currency and the exchange rate on the date of official registration of the size of the authorized capital is higher than the rate on the day of the actual contribution of funds by the founder of the company.

Regulatory regulation

The use of account 83 to generate information about the organization's additional capital is carried out in accordance with the Chart of Accounts and other regulatory documents regulating the activities of companies (for example, Federal Law No. 208 of December 26, 1995 for a decision to change the authorized capital of joint-stock companies).

Practical examples of the formation of an additional fund

Example 1

In the public joint-stock company "Yal", in order to attract additional investments, at the meeting of shareholders, a unanimous decision was made to increase the size of the authorized capital of the company. The new shareholder was sold 50 shares of the company at 12 thousand rubles per share (the nominal value of the shares is 8 thousand rubles per share). Changes in the size of the fund have been officially registered.

Accounting entries for business transactions:

400 thousand rubles - the size of the authorized capital of the joint-stock company has been increased.

200 thousand rubles - the amount of share premium is included in the company's additional fund.

Example 2

As part of a charity event, Solntse LLC transferred funds in the amount of 100 thousand rubles for the purchase of machine tools for the modernization of production.

Business operations

100 thousand rubles - the receipt of funds for targeted financing.

100 thousand rubles - reflects the source of additional funding received.

Common postings on transactions with an additional fund formed in the organization

Formation of the additional fund of the company:
Dt01 Kt83 - due to the positive revaluation of non-current assets.

Дт Кт83 - due to share premium arising from a positive difference between the sale price of securities to shareholders and their nominal value. Also, this entry in accounting serves as a display of positive exchange rate differences on the contributions of the founders of the company, which are denominated in foreign currency.

Dt86 Kt83 - at the expense of funds received from targeted financing of the organization's activities.
Expenditures of the company's additional capital:
Dt83 Kt80 - making a decision to increase the authorized capital of the organization at the expense of the company's own assets, incl. additional capital.

Dt83 Kt75 - the use of the fund's resources to pay off the arising obligations when settling with the founders, for example, when the size of the authorized capital is reduced. Also, this entry in accounting is a display of negative exchange rate differences on the contributions of the founders of the company, which are expressed in foreign currency.

Individual organizations have the right to keep accounting in a simplified form and create simplified financial statements. Such organizations include: small businesses, organizations of the Skolkovo project and non-profit organizations (except those recognized by foreign agents).

Simplified balance sheet

At the same time, small enterprises can choose the form of preparation of financial statements on their own. They can provide reports both in general forms and in simplified ones. This will depend on the composition of the report. So, for small enterprises, special forms of simplified financial statements are approved, given in Appendix 5 of the order of the Ministry of Finance of Russia No. 66n dated 02.07.2010. The composition of the simplified financial statements is as follows:

Balance sheet;
Income statement.

If the company needs to specify any additional information, and the simplified reporting forms do not contain the required columns, then general reporting forms can be used.

Thus, in what forms to submit financial statements, small enterprises decide on their own. The main thing is that the decision made should be reflected in the accounting policy.

Requirements for completing a simplified balance sheet

The annual balance sheet should contain data on the assets and liabilities that the organization has at the end of the reporting year, that is, on December 31. Additionally, information on previous years is entered into the balance sheet, that is, as of December 31 of last year and December 31 of the year before last. For example, a balance sheet compiled by an enterprise for 2017 should contain data for December 31, 2017, December 31, 2016 and December 31, 2015.

All last year's information is taken from last year's reports. And for indicators for the current year, information is taken from such sources as: (click to expand)

Turnover balance sheet for the whole organization for the reporting year;
Indicators on accrued interest on credits (loans) for the reporting year.

If there is no data to fill in any balance line, it is not filled out and a dash is put.

The procedure for filling out a simplified balance sheet

Balance line	accounting account
Assets
1150 "Tangible non-current assets"	Sum of indicators: Account 01 "Fixed assets" minus account 02 "Depreciation of fixed assets" Balance on account 07 "Equipment for installation" Balance on account 08 "Investments in non-current assets"
1170 "Intangible, financial and other non-current assets"	Sum of indicators: Account 04 "Intangible assets" minus account 05 "Depreciation of intangible assets" Balance on account 08 “Investments in non-current assets” (in relation to expenses for the development of minerals) Balance on account 09 "Deferred tax assets" Balance on account 58 "Financial investments" If there are no balances on these accounts, then a dash is put
1210 "Stocks"	Sum of indicators: Balance on account 10 "Materials" Balance on account 20 "Main production" Balance on account 41 "Goods" Balance on account 43 "Finished products" Balance on account 44 “Sales expenses” If other accounts are used in accounting, then Inventories are calculated according to the general rules for compiling a balance sheet
1250 Cash and cash equivalents	Account balance amount: 50 "Cashier" 51 "Settlement accounts" 52 "Currency accounts" 57 "Transfers on the way"
1230 "Financial and other current assets"	Amount of debit balance on accounts: 70 “Settlements with personnel for wages” 75 "Settlements with the founders" Less the credit balance on account 63 "Provisions for doubtful debts"
1600 Balance	Sum of indicators by lines: 1150+1110+1210+1250+1240
Passive
1300 "Capital and reserves"	80 "Authorized Capital" 82 "Reserve capital" 83 "Additional capital" 84 "Retained earnings" Less the amount of the debit balance on the accounts: 81 "Own shares (shares)" 84 "Retained earnings"
1410 "Long-term borrowed funds"	Credit balance on account 67 "Settlements on long-term loans and borrowings"
1450 "Other long-term liabilities"	This line is not filled in by small businesses, so a dash is put
1510 "Short-term borrowings"	Credit balance on account 66 "Settlements on short-term loans and borrowings"
1520 "Accounts payable"	The amount of the credit balance on the accounts: 60 "Settlements with suppliers and contractors" 62 "Settlements with buyers and customers" 76 "Settlements with different debtors and creditors" 68 "Calculations for taxes and fees" 69 "Calculations for social insurance and security" 70 "Calculations for wages" 71 "Settlements with accountable persons" 73 "Settlements with personnel for other operations" 75-2 "Calculations for the payment of income"
1550 "Other current liabilities"	Account balance amount: 98 "Deferred income" 96 "Reserves for future expenses" 77 "Deferred tax liabilities"
1700 Balance	Sum of indicators by lines: 1310+1410+1450+1510+1520+1550

After filling in all the terms of the balance sheet, it is necessary to verify whether the amount of the asset is equal to the liability of the balance sheet. If equality is observed, the balance sheet is considered to be drawn up correctly, and if the amounts do not converge, then errors were made in filling out the balance sheet.

The procedure for filling out a simplified statement of financial results

Report Line	accounting account
2110 "Revenue"	Difference of indicators: Turnover on the credit of the sub-account "Revenue" to the account "Sales" Turnover on the debit of the "VAT" subaccount to the "Sales" account
2120 Ordinary business expenses	The debit amount of sub-accounts to account 90 "Sales" on which records are kept: ・Cost of sales ・Selling expenses · Administrative expenses
2330 "Interest payable"	The amount of accrued interest on loans for the current year is indicated. The indicator is indicated in brackets, the minus sign is not put.
2340 "Other income"	Difference of indicators: Turnover on the credit of the sub-account "Other income" to account 91 "Other income and expenses" Turnover on the debit of the sub-account "VAT" to account 91 "Other income and expenses"
2350 "Other expenses"	Difference of indicators: Turnover on the debit of the sub-account "Other expenses" to account 91 "Other income and expenses" Indicator on line 2330 "Interest payable" The indicator is indicated in brackets, the minus sign is not put.
2410 "Taxes on income (income)"	If the organization pays income tax, then the value of line 180 of line 02 of the income tax declaration sheet is recorded If the organization is on the simplified tax system (income), then the difference in indicators for lines 133 and 143 of section 2.1.1 of the declaration on the simplified tax system is indicated · If the organization is on the simplified tax system (income minus expenses), then the indicator is indicated on line 273 of section 2.2 of the declaration on the simplified tax system. When paying the minimum tax, the indicator is indicated on line 280 of section 2.2 of the tax return. · If the organization is on UTII, then the amount of UTII for all quarters is indicated. The indicator is indicated in brackets, the minus sign is not put.
2400 "Net profit (loss)"	Calculate the value as follows: line 2110 - line 2120 - line 2330 + line 2340 - line 2350 - line 2410

If the result of the “Net profit (loss)” is obtained with a minus sign, then it must be recorded in the report, taking it in brackets, while the minus is not indicated. If the received value is positive, then it is not necessary to take it in brackets.

The legislative framework

See table: (click to expand)

Drawing up a balance sheet is essentially a transfer of balances on accounting accounts to the lines provided for them. Therefore, for the correct preparation of the balance sheet, it is necessary not only to keep accounting records correctly and in full, but also to know the data of which accounting accounts are reflected in one or another line of the balance sheet.

In consultation, we will provide a transcript of all lines of the balance sheet. At the same time, we will detail the balance sheet lines for the most typical accounts that are reflected in such lines. Indeed, the procedure for compiling financial statements in general and the balance sheet in particular, as well as the reflection of certain indicators, is influenced by the characteristics of the organization and its activities.

By the way, we showed how to draw up a balance sheet using an example in a separate one. And they talked about the content and structure of the balance sheet in another one. Recall that the current form of the balance sheet submitted to the tax inspectorate and statistical authorities was approved by Order of the Ministry of Finance dated 02.07.2010 No. 66n.

Deciphering the lines of the asset balance

Name of indicator	The code		Algorithm for calculating the indicator
Intangible assets	1110	04 "Intangible assets", 05 "Amortization of intangible assets"	D04 (excluding R&D expenses) - K05
Research and development results	1120	04	D04 (in terms of R&D expenses)
Intangible search assets	1130	08 "Investments in non-current assets", 05	D08 - K05 (all regarding intangible exploration assets)
Tangible Exploration Assets	1140	08, 02 "Depreciation of fixed assets"	D08 - K02 (all in terms of material exploration assets)
fixed assets		01 "Fixed assets", 02	D01 - K02 (except for depreciation of fixed assets accounted for on account 03 "Profitable investments in material assets"
Profitable investments in material values	1160	03, 02	D03 - K02 (except for depreciation of fixed assets recorded on account 01)
Financial investments	1170	58 “Financial investments”, 55-3 “Deposit accounts”, 59 “Provisions for depreciation of financial investments”, 73-1 “Settlements on granted loans”	D58 - K59 (in terms of long-term financial investments) + D73-1 (in terms of long-term interest-bearing loans)
Deferred tax assets	1180	09 Deferred tax assets	D09
Other noncurrent assets	1190	07 "Equipment to be installed", 08, 97 "Deferred expenses"	D07 + D08 (except for exploration assets) + D97 (in terms of expenses with a write-off period of more than 12 months after the reporting date)
Stocks		10 “Materials”, 11 “Animals for rearing and fattening”, 14 “Reserves for the decrease in the value of material assets”, 15 “Procurement and acquisition of material assets”, 16 “Deviation in the cost of material assets”, 20 “Main production”, 21 “Semi-finished products own production”, 23 “Auxiliary production”, 28 “Defective production”, 29 “Service production and farms”, 41 “Goods”, 42 “Markup”, 43 “Finished products”, 44 “Sales expenses”, 45 "Goods shipped", 97	D10 + D11 - K14 + D15 + D16 + D20 + D21 + D23 + D28 + D29 + D41 - K42 + D43 + D44 + D45 + D97 (in terms of expenses with a write-off period of not more than 12 months after the reporting date)
Value added tax on acquired valuables	1220	19 "Value Added Tax on Acquired Values"	D19
Receivables	1230	46 "Completed stages of work in progress", 60 "Settlements with suppliers and contractors", 62 "Settlements with buyers and customers", 63 "Provisions for doubtful debts", 68 "Calculations for taxes and fees", 69 "Calculations for social insurance and security", 70 "Settlements with personnel for remuneration", 71 "Settlements with accountable persons", 73 "Settlements with personnel on other transactions", 75 "Settlements with founders", 76 "Settlements with various debtors and creditors"	D46 + D60 + D62 - K63 + D68 + D69 + D70 + D71 + D73 (with the exception of interest-bearing loans accounted for on subaccount 73-1) + D75 + D76 (minus VAT reflected on the accounts of accounting for VAT payments from advances issued and received)
Financial investments (excluding cash equivalents)	1240	58, 55-3, 59, 73-1	D58 - K59 (in terms of short-term financial investments) + D55-3 + D73-1 (in terms of short-term interest-bearing loans)
Cash and cash equivalents		50 "Cashier", 51 "Settlement accounts", 52 "Currency accounts", 55 "Special accounts in banks", 57 "Transfers on the way",	D50 (except for sub-account 50-3) + D51 + D52 + D55 (except for the balance of sub-account 55-3) + D57
Other current assets	1260	50-3 "Money documents", 94 "Shortages and losses from damage to valuables"	D50-3 + D94

Liabilities of balance: decoding of lines

Name of indicator	The code	What account information is used	Algorithm for calculating the indicator
Authorized capital (reserve capital, authorized capital, contributions of comrades)	1310	80 "Authorized Capital"	K80
Own shares repurchased from shareholders	1320	81 "Own shares (shares)"	D81 (in parentheses)
Revaluation of non-current assets	1340	83 "Additional capital"	K83 (in terms of the amounts of revaluation of non-current assets)
Additional capital (without revaluation)	1350	83	K83 (except for the amounts of revaluation of non-current assets)
Reserve capital	1360	82 "Reserve capital"	K82
Retained earnings (uncovered loss)		99 “Profit and loss”, 84 “Retained earnings (uncovered loss)”	Or K99 + K84 Or D99 + D84 (the result is reflected in parentheses) Or K84 - D99 (if the value is negative, it is reflected in parentheses) Or K99 - D84 (same)
Borrowed funds	1410	67 "Settlements on long-term loans and borrowings"	K67 (in terms of debt with a maturity of more than 12 months as of the reporting date)
Deferred tax liabilities	1420	77 "Deferred tax liabilities"	K77
Estimated liabilities	1430	96 "Reserves for future expenses"	K96 (in terms of estimated liabilities with a maturity of more than 12 months after the reporting date)
Other liabilities	1450	60, 62, 68, 69, 76, 86 "Target financing"	K60 + K62 + K68 + K69 + K76 + K86 (all in terms of long-term debt)
Borrowed funds	1510	66 "Settlements on short-term credits and loans", 67	K66 + K67 (in terms of debt with a maturity of no more than 12 months as of the reporting date)
Accounts payable		60, 62, 68, 69, 70, 71, 73, 75, 76	K60 + K62 + K68 + K69 + K70 + K71 + K73 + K75 + K76 (in terms of short-term debt, minus VAT reflected in the accounts of VAT payments from advances issued and received)
revenue of the future periods	1530	98 "Deferred income"	K98
Estimated liabilities	1540	96	K96 (in terms of estimated liabilities with a maturity of no more than 12 months after the reporting date)
Other liabilities	1550	86	K86 (in terms of short-term liabilities)

Small businesses can submit reports using simplified forms. They are given in Appendix N 5 to the Order of the Ministry of Finance of Russia dated July 2, 2010 N 66n.

The main criteria for classifying firms as small businesses are the number of employees and the firm's revenue over the past two years. The number of employees should not exceed 100 people per year, and revenue - 400 million per year (clause 1, article 4 of the Federal Law of July 24, 2007 N 209-FZ).

Thus, small businesses can submit financial statements in a simplified manner, namely:

The procedure for filling out the balance sheet in a simplified form

You need to start filling out the balance from the heading part, the so-called header. It indicates all the same data as in the usual form: the name of the company, type of activity, legal form or form of ownership. You can also draw up a simplified balance sheet in thousands or millions of rubles.

In the simplified form of the balance sheet, there are significantly fewer sections and indicators than in the standard form: five indicators in the asset and six in the liability. Their values are to be quoted for the three years as at 31 December.

The first indicator in the asset of the simplified balance sheet is line 1150 "Tangible non-current assets". This line of the balance sheet indicates information on the residual value of fixed assets, as well as data on unfinished capital investments in fixed assets.

The next line "Intangible, financial and other non-current assets" reflects information on intangible assets, research and development results, prospecting assets, profitable investments in tangible assets, deferred tax assets and other non-current assets. This line can combine information from seven regular balance lines at once: 1110, 1120, 1130, 1140, 1160, 1180 and 1190.

Please note: in the enlarged lines of the balance sheet, you must put the code of the indicator that has the largest share in the composition of this indicator (clause 5 of the Order of the Ministry of Finance of Russia dated July 2, 2010 N 66n).

For example, if in the line "Intangible, financial and other non-current assets" most of the total of indicators is represented by intangible assets, then code 1110 must be put, but if the results of research and development - then 1120.

How to fill in each of the lines of the simplified balance sheet is written in the section on the regular balance sheet, so hereinafter we will not re-examine the filling in of these lines.

The next two lines: "Inventory", "Cash and cash equivalents" and the name and line codes correspond to lines 1210 and 1250 of the standard balance.

Next is the line "Financial and other current assets". It is intended to reflect information about current assets, with the exception of inventories, cash and cash equivalents. It reflects the receivables of buyers, the amount of VAT on acquired valuables, cash and short-term financial investments (with a maturity not exceeding 12 months), as well as other current assets of the company.

Depending on the materiality of the indicator, this line can be assigned one of the codes: 1220 "VAT on acquired valuables", 1230 "Accounts receivable", 1240 "Financial investments (excluding cash equivalents)", 1260 "Other current assets".

In the last line of the balance sheet asset - 1600 "Balance" - the total amount of all items of the balance sheet asset is entered.

The liability of the simplified balance sheet consists of six lines. The first line "Capital and reserves" indicates the aggregate data reflected in sec. III "Capital and reserves" of the usual form of balance sheet.

The next two lines reflect information about long-term liabilities. On line 1410 "Long-term borrowings" indicate information about loans and borrowings, the maturity of which exceeds 12 months.

In the last line of the liability balance 1700 "Balance" indicate the sum of all articles of the liability.

If your company needs to explain some indicators of the balance sheet and income statement, then they also need to make explanations. They need to provide only the most important information, without which it is impossible to assess the financial condition of your company. As the financiers pointed out in the Information "Accounting statements of small businesses", it is advisable to indicate in the explanations, for example:

Provisions of the accounting policy that are necessary to explain the procedure for the formation of balance sheet indicators and the income statement (what method of accounting for income and expenses the company uses; whether deferred income tax is taken into account along with the current one, the facts of a prospective change in accounting policy or prospective recalculation when correcting material errors etc.);

Data on significant facts of economic life that are not disclosed by the indicators of the balance sheet and the income statement. This may be information on significant transactions with owners (founders), such as the accrual and payment of dividends, contributions to authorized capital, etc.

Please note: small companies are entitled, as before, to submit accounting (financial) statements in the usual forms. In this case, it is necessary to comply with the general requirements for financial statements, which are established by PBU 4/99 "Accounting statements of an organization".

Submission of simplified reporting forms is a right, not an obligation of firms. It is better to fix your decision in the accounting policy.

Example. Completing the balance sheet

LLC, registered in 2015, applies a simplified taxation system. The indicators of accounting registers as of December 31, 2015 are shown in the table.

Table

Balances (Kt - credit, Dt - debit) on accounts
accounting as of December 31, 2015

	Amount, rub.		Amount, rub.

Based on the available data, the accountant compiled the balance sheet for 2015 in a simplified form:

Since the company was registered in 2015, the last two columns of each balance sheet form have dashes instead of indicators.

We will give explanations on filling in the balance lines.

Assets

Indicator lines 1110 The accountant defined "intangible assets" as follows: the credit balance of the account is subtracted from the debit balance of the account.

In total, we get 96,660 rubles. (100,000 rubles - 3340 rubles). All values in the balance sheet are in whole thousands, so 97 is written in line 1110.

Indicator lines 1150"Fixed assets" is defined as: debit account balance - account credit balance. The result is 579,960 rubles. (600,000 rubles - 20,040 rubles). The balance sheet is 580.

AT line 1170"Financial investments" entered the debit balance of the account - 150 thousand rubles. (that is, it is considered that all investments are long-term).

The result for the summary line 1100: 827 thousand rubles. (97 thousand rubles (line 1110) + 580 thousand rubles (line 1150) + 150 thousand rubles (line 1170)).

Now it's the turn of current assets. The value of line 1210 "Stocks" is defined as: account debit balance + account debit balance. The result is 107 thousand rubles. (17 thousand rubles + 90 thousand rubles).

Indicator lines 1220"Value added tax on acquired valuables" is equal to the debit balance of the account, so the accountant added 6 thousand rubles to the balance sheet.

Indicator lines 1250"Cash and cash equivalents" is found by adding the debit balance of the account and the debit balance of the account. The result is 265 thousand rubles. (15 thousand rubles + 250 thousand rubles). The line contains 265.

Total for the summary line 1200: 378 thousand rubles (107 thousand rubles (line 1210) + 6 thousand rubles (line 1220) + 265 thousand rubles (line 1250)).

According to the final line 1600 the sum of the indicators of lines 1100 and 1200 is shown. That is, 1205 thousand rubles. (827 thousand rubles + 378 thousand rubles).

The rest of the lines in column 4 have dashes.

Thus, in a simplified balance sheet:

The cost of fixed assets in the amount of 580 thousand rubles. the accountant reflected under the article "Tangible non-current assets". The line code is 1150.

Intangible assets (97 thousand rubles) are shown in the line "Intangible, financial and other non-current assets". This also includes financial investments (the accountant considered that they are all long-term) in the amount of 150 thousand rubles. The final indicator of the line is 247 thousand rubles. (97 thousand rubles + 150 thousand rubles). Since the share of financial investments in the indicator is greater than the share of intangible assets, line code 1170 is set (for the indicator "Financial investments").

The line "Stocks" contains the same indicator that the accountant calculated for the general form of the balance sheet, since the rules for calculating and filling out this line are the same. That is, this line reflects 107 thousand rubles. And the code is 1210.

The line "Cash and cash equivalents" includes only cash in the amount of RUB 265 thousand. Line code - 1250.

Of the current assets that were not reflected in the above lines of the balance sheet, there was a value added tax, so the accountant put down its amount (6 thousand rubles) in the line "Financial and other current assets" (line code - 1260).

The total indicator of the asset section (line 1600) is equal to the sum of completed lines 1150, 1170, 1210, 1250 and 1260.

Passive

And now the passive balance. Authorized and reserve capital, as well as retained earnings are reflected in one line "Capital and reserves". The line amount is 210 thousand rubles. (50 thousand rubles + 10 thousand rubles + 150 thousand rubles). The line code is set according to the indicator that has the largest share in the composition of the aggregated indicator. This is retained earnings. Therefore, the line code is 1370.

account credit balance + account credit balance + account credit balance + account credit balance . The result is 995 thousand rubles. (150 thousand rubles + 506 thousand rubles + 89 thousand rubles + 250 thousand rubles).

In the remaining lines of column 3 of the liability, dashes are placed, since there are no indicators to fill in. In column 2, it is permissible to do the same. Or you can specify the code corresponding to the indicator, which is what the accountant did.

The total indicator of the liability section (line 1700) is equal to the sum of lines 1370 and 1520.

Let's compare the indicators of lines 1600 and 1700. In both lines, the value is 1205 thousand rubles. The balance has converged - it means that the form can be considered filled out correctly.