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G/L Account

No.
57184000
57200000
57228000
57284000
58301000
58400000
59050000
60001100
60001200
60001400
60002100
60004100
60005200
60006100
62001100
62001200
62002200
62310000
62830100
62831100
63010100
66010300
66020400
67020300
67101000
67102000
67201000
68010100
68010500
68010600
68010700
68020100
68020200
68020300
68020400
68021000
68040100
68050100
68080100
68090100
68110100

8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8

57184000
57200000
57228000
57284000
58301000
58400000
59050000
60001100
60001200
60001400
60002100
60004100
60005200
60006100
62001100
62001200
62002200
62310000
62830100
62831100
63010100
66010300
66020400
67020300
67101000
67102000
67201000
68010100
68010500
68010600
68010700
68020100
68020200
68020300
68020400
68021000
68040100
68050100
68080100
68090100
68110100

57
57
57
57
58
58
59
60
60
60
60
60
60
60
62
62
62
62
62
62
63
66
66
67
67
67
67
68
68
68
68
68
68
68
68
68
68
68
68
68
68

5718
5720
5722
5728
5830
5840
5905
6000
6000
6000
6000
6000
6000
6000
6200
6200
6200
6231
6283
6283
6301
6601
6602
6702
6710
6710
6720
6801
6801
6801
6801
6802
6802
6802
6802
6802
6804
6805
6808
6809
6811

00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00

Short Text (Russia)


USD
RUB
EUR
USD

Long Text (Russia)


USD
RUB
EUR
USD


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G/L Account
No.
68110200
68110300
68120100
69100000
69100100
69100200
69100300
69100400
69100500
69100600
70101000
70201000
71110000
71210000
75110000
75210000
76101000
76102000
76103000
76201000
76202000
76300000
76401000
76410000
76420000
76430000
76500000
76601000
76701000
76801000
76990000
77000000
77000100
77000200
77000300
77000400
77000500
77000600
77000700
79100000
79200000

8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8

68110200
68110300
68120100
69100000
69100100
69100200
69100300
69100400
69100500
69100600
70101000
70201000
71110000
71210000
75110000
75210000
76101000
76102000
76103000
76201000
76202000
76300000
76401000
76410000
76420000
76430000
76500000
76601000
76701000
76801000
76990000
77000000
77000100
77000200
77000300
77000400
77000500
77000600
77000700
79100000
79200000

68
68
68
69
69
69
69
69
69
69
70
70
71
71
75
75
76
76
76
76
76
76
76
76
76
76
76
76
76
76
76
77
77
77
77
77
77
77
77
79
79

6811
6811
6812
6910
6910
6910
6910
6910
6910
6910
7010
7020
7111
7121
7511
7521
7610
7610
7610
7620
7620
7630
7640
7641
7642
7643
7650
7660
7670
7680
7699
7700
7700
7700
7700
7700
7700
7700
7700
7910
7920

00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00

Short Text (Russia)


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Long Text (Russia)




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G/L Account
No.
79300000
79910000
80010000
80020000
80030000
80040000
81010100
81010200
81020100
81020200
81030100
81030200
82010000
82011000
82012000
82020000
82021000
82022000
83100000
83110000
83200000
83210000
83220000
83300000
83400000
84020100
84020200
84030100
84030200
84090000
90100000
90101000
90102000
90103000
90104000
90105000
90106000
90107000
90108000
90300000
90301000

8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8

79300000
79910000
80010000
80020000
80030000
80040000
81010100
81010200
81020100
81020200
81030100
81030200
82010000
82011000
82012000
82020000
82021000
82022000
83100000
83110000
83200000
83210000
83220000
83300000
83400000
84020100
84020200
84030100
84030200
84090000
90100000
90101000
90102000
90103000
90104000
90105000
90106000
90107000
90108000
90300000
90301000

79
79
80
80
80
80
81
81
81
81
81
81
82
82
82
82
82
82
83
83
83
83
83
83
83
84
84
84
84
84
90
90
90
90
90
90
90
90
90
90
90

7930
7991
8001
8002
8003
8004
8101
8101
8102
8102
8103
8103
8201
8201
8201
8202
8202
8202
8310
8311
8320
8321
8322
8330
8340
8402
8402
8403
8403
8409
9010
9010
9010
9010
9010
9010
9010
9010
9010
9030
9030

00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00

Short Text (Russia)

Long Text (Russia)


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G/L Account
No.
90302000
90303000
90304000
90305000
90306000
90307000
90308000
91010100
91010200
91010300
91010400
91010500
91010600
91010700
91010800
91010900
91013600
91020100
91020200
91020300
91020400
91020500
91020700
91020800
91020900
91021000
91021100
91021200
91021400
91040000
91040100
91042000
91090600
91090700
91090800
91090900
91100000
91101000
91103000
91107000
91108000

8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8

90302000
90303000
90304000
90305000
90306000
90307000
90308000
91010100
91010200
91010300
91010400
91010500
91010600
91010700
91010800
91010900
91013600
91020100
91020200
91020300
91020400
91020500
91020700
91020800
91020900
91021000
91021100
91021200
91021400
91040000
91040100
91042000
91090600
91090700
91090800
91090900
91100000
91101000
91103000
91107000
91108000

90
90
90
90
90
90
90
91
91
91
91
91
91
91
91
91
91
91
91
91
91
91
91
91
91
91
91
91
91
91
91
91
91
91
91
91
91
91
91
91
91

9030
9030
9030
9030
9030
9030
9030
9101
9101
9101
9101
9101
9101
9101
9101
9101
9101
9102
9102
9102
9102
9102
9102
9102
9102
9102
9102
9102
9102
9104
9104
9104
9109
9109
9109
9109
9110
9110
9110
9110
9110

00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00

Short Text (Russia)

Long Text (Russia)






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G/L Account
No.
91109000
91110000
91111000
91115000
91117000
91118000
91121000
91130000
91135000
91140000
91150000
91160000
91160100
91165000

8
8
8
8
8
8
8
8
8
8
8
8
8
8

91109000
91110000
91111000
91115000
91117000
91118000
91121000
91130000
91135000
91140000
91150000
91160000
91160100
91165000

91
91
91
91
91
91
91
91
91
91
91
91
91
91

9110
9111
9111
9111
9111
9111
9112
9113
9113
9114
9115
9116
9116
9116

00
00
00
00
00
00
00
00
00
00
00
00
00
00

Short Text (Russia)

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Long Text (Russia)






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Short Text (English)


InterRemittanceUSD
MoneyOrdTransfB-CRUB
MoneyOrdTransfB-CEUR
MoneyOrdTransfB-CUSD
LoansAllow
InvestSimPartneContr
ResLoosSecur
SettlementsVendors
AdvancPaidMaterDeliv
AdvancPaidFixAssDelv
NonInvoDeliverVendor
DrawBillVendors
SettlCredLandlordFed
SettVendorOnetimeCus
Settlementsustomer
Advances received
SettlemCustomOTC
Bills received
ARDepositEmpties/Cre
ARDepositEmpties/Bot
ReserveBadDebt<12m
ShTermBillDiskDiscou
ShorTermLoansBillCol
DiscLong-termBillsEx
Long-termLoans
Long-termLoansOve
LongTermBillExchColl
IncTaxIndivid
WagPaymTaxProfOnAc
WagPaymTaxProfOnAcPe
WagPaymTaxProfOnAcPe
VATpaidBudget
VATRealisWagePaym
VATAdvPaymExport
VATRepaymBasePaid
VATRealisFA
ExpTaxPaidBudget
ImpTaxesToBudget
Property'sTax
LandTaxPaidBudget
ExciseDutyPayBudget

Long Text (English)


Interbank remittance USD
Money orders transfer (bank->cash) RUB
Money orders transfer (bank->cash) EUR
Money orders transfer (bank->cash) USD
Loans allow
Investment under simple partnerships contract
Reserve loosind of value secur.
Settlements with vendors
Advances paid for material delivery
Advances paid for fixed assets delivery
Non-invoicing delivery vendors
Draw a bill to vendors
Settlements with creditor - landlord Federal / Mun
Settlements with vendors (one-time customer)
Settlements with customer
Advances received
Settlements with customers(one-time customer)
Bills received
Account Receivables. Deposit Empties / Creates
Account Receivables. Deposit Empties / Bottles
Reserve (bad debt<12m)
Short-term bill of exch.discounting
Short-term loans with bill of exchange collateral
Discounting of long-term bills of exchange
Long-term loans
Long-term loans(overdue)
Long-term loans with bill of exchange collateral
Income Tax Individuals
Wage payments the tax to profit on acct

VAT, paid to budget


VAT on realization,wage payments
VAT advance payments Export
VAT to repayment -base paid
VAT to sold FA
Settlem.with budget, export taxes
Settlem.Settl.with customer,complaint w.cred bal,
Settlem.with budget,property tax
Settlem.with budget, land tax
Paid in the budget,excise duty

Short Text (English)


ExcisDutyWagePayment
AdvPaymentExciseDuty
SettlmBudgNatResUsag
SociasFundExpendDut
Deductions on SI
Deductions on Ret
Deductions on Ret
DeductSIFedBdg
DeductSISubBdg
AccidentInsurance
SalariesSettlement
PremiumBonusSettlem
SettlTripCosts
SettlStafOthExpense
CapitStDuesConstSett
DividConstrSettlm
SettlemPropeInsuranc
SettlmInsuranAcciden
SettlmRoad'UserTax
SettlCustomerComplan
SettlemVendorComplai
SettlemUnderDivident
SalarDepositsSettlmn
SettlOtherCustomer
SettlmWhiOtherVendor
OthVendN-InvDeliveri
SettlmCourtOrder
SubsidCompanReceivab
VATChargDeffTax
ExcDutyDeferRayMetod
CreditMemoClearAccMM
PostpTaxObligations
PTO-ProceedsFromReal
PTA-ChargInManufOfRe
PostpTaxObligationsA
PTO-OtherIncomes
PTO-MiscellaneousExp
PostpTaxObligationsN
PostpTaxOblNotOperat
ApportPropertSettlmn
CurrentOperatSettlem

Long Text (English)


Excise duty to the budget is wage payments
Advance payments,excise duty
Settlem.with budget,natural resources usage
Social insurance fund,dutys expend
Social insurance fund,wage payments
Retirement neces.insurance
Retirement neces.insurance
Social insurance payments to federal Budget
Social insurance payments to subFedBudget
Accident insurance
Salaries and wages settlements
Premium and bonus settlements
Settlement on trip costs
Settlements on staff of other expense
Capital stocks dues, constitutor settlements
Dividends for constitutor settlements
Settlements on property insurance
Settlements on life/accident insurance
Settlem.with non-budget funs,roads'use tax
Settlements with customer,complaint
Settlements with vendors,complaint
Settlements under dividends
Salarie deposits,settlement
Settlement with other customer
Settlement with other vendors
Other vendors on non-invoiced deliverie
Settlement under court order
Subsidiary companis receivable
VAT charged,deferred tax
Excise duty-deferred tax (""pay"" execution method
Credit memo in MM,clearing account
Postponed tax Obligations
PTO-Proceeds from realization
PTA-Charges connected to manufacture and realizati
Postponed Tax Obligations - administrative, sales
PTO-Other incomes
PTO-Miscellaneous expenses
Postponed Tax Obligations - not operation income
Postponed Tax Obligations - not operation expenses
Apportion propertys settlement
Current operations settlements

Short Text (English)


ManagWarrAgreemSettl
BusinAreasClearAcc
AuthorisCapitalStock
StatFundChange
ChangeNominalValueOf
ChangeCapitalReorgan
Shares
DifferencesOnShares
Preferred stock
DiffOnPrefStock
OthIssBoughShareh
PrivlShareBougSha
ReserveFundAccLegSys
ChangeReserveCapital
ChangeReserveCapLegR
ReserveFundAccConRec
ChangeResCapAccordin
ChangeResCapAccConst
UpturValManufAssOver
UpturValManufAssOver
Emissions profit
OwnSharReceiptIncrNm
PrivStDecreasNominVl
RateDifferStatFunOrg
UptValNMAnufFixAssOv
UnrealGainPrevYear
UncoveredLossPrevYea
UnallotProfitCurrent
UncovLossCurrentYear
IntermAccYearEndClos
GrossRevenueOwnProd
ProductionCostsSales
SalesExpensesSales
VAT Sales
ExportDutySales
DeliveryExpensesReim
PriceDifferCostPap_s
ExciseDutySales
dministrativOverhead
Gross revenues tradi
PurchasPriceGoodSale

Long Text (English)


Management by warrant agreements settlement
Business areas clearing account
Authorised Capital Stock
Statutory Funds change
Change of nominal value of shares
Change of the capital - reorganization
Shares
Differences on Shares
Preferred stock
Differences on preferred stock
Ordinary own shares receipt from shareholders
Privileged issues bought from shareholders
Reserve fund according to legal system
Change of the reserve capital according to the leg
Change of the Reserve Capital under the leg by mea
Reserve fund according to constitutive record
Change of the Reserve Capital according to Constit
Change of the Res Cap according to Constituent Doc
Upturn value manufacturing assets after overprize
Upturn value manufacturing assets after overprize
Emissions profit
Ordinary own shares receipt,increase nominal value
Privileged issues bought,decrease nominal value
Rate differences at Statutory Funds organization
Upturn value non-manufactur assets after overprize
Unrealized gain of previous years
Uncovered loss of previous years
Unallotted profit of current year
Uncovered loss of current year
Interim account for year-end closing
Gross revenues own produktion
Production costs -sales
Sales expenses(sales)
VAT ( sales )
Export duty( sales )
Delivery expense reimbursement ( Sales )
Price differences of costs paper/sales price
Excise duty (sales)
Administrative overhead
Gross revenues trading goods
Purchased price -goods sales

Short Text (English)


SellingExpensGoodsSo
VATgoodsSales
ExportTaxGoodsSales
DelivExpensesReimGoo
PriceDifferCostPap_s
ExciseDutyGoodsSale
AdministrOverhGoodSl
LossReimbursemRepInc
ChargIrrecovCredDat
PrRecDueRefundLos
InvenDiffPositiveDif
CompensLayUpConctruc
Profits on lease
CoverCompensatSum
ArrRecevSumBadDebt
InterestAcceptance
VATMaterAssRealizat
Bank expenses
LossOffRestitutEmplo
LossAmercemSurchCast
DtIrrecCharDateExpir
ChargingIrrecovDebt
InvenDiffDeficits
LegalExpenses
CuttingProdExpensesR
LayUpConstructExpens
SecuritServiceExpen
PaymBudgetOtherTax
Interest expenses
CreditLoansInterestL
LossExtraordFact
SummarysDifferens
ProfLossOverUndPay
Prof/LossFrBilDiscou
Prof/lossJointVentur
ProfitAmerSurchAdmit
GrossRevFixAssetReal
FixAssNetBookValReal
VATFixedAssetRealiz
FixAssWritOffProdVal
FixAsseWriteOffExpen

Long Text (English)


Selling Expense on Goods Sold
VAT(goods sales)
Export tax(goods sales)
Delivery expense reimbursement(goods sales)
Price Difference
Excise duty(goods sales)
Administrative overhead(goods sales)
Loss reimbursement(repayment income)
Charging off irrecoverable credit(date expiries)
Profit gain due refundable losses
Inventory differentials(positive difference)
Lay-up constructions compensation
Profits on lease
Coverage compensation sum
Arrival receivables sum, obtain as bad debt
Interest to acceptance
VAT from material assets by realization
Bank expenses
Loss off restitution from accountab.employee
Loss off amercement and surcharge casts
Charging off irrecoverable debet(date expiries)
Charging off irrecoverable debt
Inventory differentials(deficits)
Legal expenses
Cutting of production expenses reservation
Lay-up constructions expenses
Security services expenses
Payments to budget other tax
Interest expenses
Credits and loans interest within limits
Material losses off extraordinary fact
Summary difference
Profit/loss on overpayment,underpayment,allowance
Prof/loss from bill discounting
Prof/loss from take part in Joint venture
Profit on amercement and surcharge admited
Gross revenues from fixed assets realization
Fixed assets net book value on write-off
VAT from fixed assets by realization
Fixed assets write-off, product value
Fixed assets write-off,expenses

Short Text (English)


FixedAssRealizSalTax
IncomeOfLeasing
IncomeOfAssetSale
IndemnifForStorageOf
WritOffFixedAssetsCo
Asset impairment
IntangProductsGrossR
ReceiptOfUncompleted
IndemnifForStorageOf
IncomeOfGoodsSale
IncomeSecurSale
IncomeOtherSecSale
IncomeOfAgreementOnC
Profit/lossAttendanc

Long Text (English)


Fixed assets realization,sales-tax
Income of leasing
Income of asset sale
Indemnification for storage of the Inhibited Objec
Written off fixed assets, cost of a product
Asset impairment (IAS the account)
Intangible products, gross revenues
Receipt of the uncompleted capital investments
Indemnification for storage of the Inhibited Objec
Income of goods sale
Income of securities sale
Income of other securities sale
Income of the agreement on a concession
Profit / loss from attendance in a joint venture

Financial Statement Version YRU1 (Russian GAAP)


Node
Account Level
Number
1010000
1999999
2010000
2010100
2020000
2110100
2120100
3010000
3999999
4010000
4020000
4999999
5010000
5020000
5110000
5120000
7100000
7999000
8010000
8020000
8030000
8040000
8050000
8060000
8999999
9000100
9000200
9000300

Text (Russian)





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Text (English)
PlotLandNaturObjects
Asset retirement account
Assets depreciation
BuyoutLeas: deprec
Inv.assets depreciat
Depr:PermanentDiffer
Depr:TemporaryDiffer
InvestmentAssets
InvAssetRetiremAcc
Intangible Assets
Research&Development
IntAssetRetiremAcc
DeprecUnique software
Depreciation of R&D
Deprec:PermanentDiff
Deprec:TemporaryDiff
EquipmentInstDomesti
EquipmentInstInTrans
Lands acquisition
asset acquisition
asset modernization
AssetUnderConsruc
Int.assetAcquisition
R&D execution
AuCRetirement
PTA-Proceeds from realization
PTA-Charges connected to manufacture and realization
PTA-Administrative and commercial charges

Financial Statement Version YRU1 (Russian GAAP)


Node
Account Level
Number
9000400
9000500
9000510
9000520
9000710
9000720
9000800
9000900
9001000
10100100
10400100
10500100
10600100
10600200
10700000
10900000
10910000
10999000
10999999
14101000
14102000
14103000
14104000
14105000
14106000
14108000
14110000
14111000
14120000

Text (Russian)

Text (English)

-
-
-
-
-
-
-
-
-

20 000. 1

PTA-Other incomes
PTA-Miscellaneous costs
PTA-The loss from realization of subject to depreciation property
PTA-The loss from realization of the right of the requirement
PTA-The loss from write-off a research and development
PTA-Reserve on allowance for doubtful accounts
PTA-The loss transferable on the future
PTA-The loss by Serving manufacture and facilities
PTA-The loss under securities
RawOtherMaterials
PackagingMaterials
Spare parts
Materials others
Low value assets
MaterialsWithSubcont
HousholdEquipment
NonMajorConstruction
MaterialsTransfer
InitEntryDataAccount
PriceReductRawMater
PriceReductSemMateCo
PriceReducFuel
PriceReducpackagMate
PriceReducSpareParts
PriceReductionOthMat
PriceReductBuildinMa
PriceReducNFinshProd
PriceReducFinishGood
PriceReductTradingGo

Financial Statement Version YRU1 (Russian GAAP)


Node
Account Level
Number
15101100
15102000
15103000
15104000
15105000
15106000
15301100
15302000
15303000
15304000
15305000
15306000
15401100
15402000
15403000
15404000
15405000
15406000
15501000
15980000
15990000
16010000
16020000
16030000
16040000
16050000
16060000
16080000
16090000

Text (Russian)

Text (English)

/
/

GR/IR Clearing Acc


GR/IR Clearing
Freight Clearing
Freight provision
CustomsDutyClearin
OtherMatAcqCosts
GR/IR Clearing Acc
Trade goods (GR/IR)
FreightClearGoodWiSA
FreightProvisionGood
CustoDutyClearinGood
OtherAcquiCostsGoods
ClrarAccEquipWithPO
ClrarAccEquipWithoPO
FreigClearEquipInstl
FreightProvisEquipIn
CustDutyCostsEquiIns
OtherAcquCostEquipm
GR/IRclearServices
ClerAccBalJampGRIRML
CorrGR/IR account
PriceDifferenRawMatr
PriceDiffSemifinMatr
PriceDifferenFuel
PriceDiffPackagMater
PriceDiffSpareParts
PriceDifferenOtherMa
PriceDifferenBuildMa
PriceDifferenGoodRes

Financial Statement Version YRU1 (Russian GAAP)


Node
Account Level
Number
16400000
16960000
16970000
16980000
16999000
16999900
19000099
19100000
19100001
19100010
19101000
19101010
19102000
19102010
19103000
19103010
19200000
19300000
19301000
19400000
19401000
19500000
19700000
19800000
19800010
19900099
19990000
20000000
20100000

Text (Russian)

Text (English)

MM
/

MM

18%
0%
10%
18%
10%
18%
10%
18%
10%
18%
18%_
18%,
18%
18%
18%
18%
18%
10%

NonPlanInOrderCostPu
Rounding diff. FC
ExchangeRateDifPM/PI
PricDiffSettlmMatLeg
SumDiffExchRateVAT
SmalPricDifInvResMM
VATtranslateBusnArea
VAT_Inc18%Materials
VAT_Inc0%ActivInput
VAT_IncMater10%Mater
VAT_Inc18%MaterEx
VAT_Inc10%MaterEx
VAT_Paid18%MatExp
VAT_Paid10%MatExp
VAT_Used18%MatFactEx
VAT_Used10%MatFactEx
VATInc18%FixedAsset
VAT_Inc18%CapInvCapt
VAT_Inc18%CapInvPaid
VAT_Inc18%PaymFutPer
VAT18%PaidPaymFutPer
VAT_Inc18%ActivInput
VAT_Inc18%IntangAss
VAT_Inc18%CustomPaid
VAT_Inc10%CustomPaid
VAT_PremTexnAccClear
VAT_OffsetAccDounPay
MainProduction
MaterProdOwnManufact

Financial Statement Version YRU1 (Russian GAAP)


Node
Account Level
Number
20200000
20210000
20400000
20460000
20990000
21000100
21980000
23010000
23030000
23040000
23070000
23080000
23105000
23120000
23230000
23400000
23460000
23890000
25000000
26000000
28000000
29000000
31000100
31000200
31000300
31000310
31010320
31000400
31000500

Text (Russian)

Text (English)

ML

<12


.. .

WorkInProcesChengSt
SemiFinishProdProduc
FinishProductProducd
ServicesProduced
Settlement of orders
SemifinProdSelfprodu
ML_PriceDiffLowerLev
AuxiliaryProduction
TemporConstrUsade<12
OtherNon-capitalWork
EquipmentsProduction
CapInvWithAuxProdSer
SparePartsProduction
ToolsAccesoriesProdt
WorkInProcesChengSt
FinishProductProdus
ServicesExtCompany
HousholdsRepair
ProductionCosts
GeneralExpenses
DefectsInProduction
ServiceProductions
RawOtherMaterials
Auxiliary materials
ConsumSemifMCompPart
Semifinished items of own manufacture
Changes in stock - unfinished production
PurchPartFuel
PackagingMaterials

Financial Statement Version YRU1 (Russian GAAP)


Node
Account Level
Number
31000600
31000700
31000900
31001000
31001100
31001200
31001300
31001400
31001500
31001600
31001700
31221000
32000100
32000200
32000210
32000220
32010101
32010900
33000100
33000200
33000400
33000410
33000500
33000501
33000502
33000601
33000602
33000603
33000604

Text (Russian)

Text (English)


SpareParts

OtherMaterProduction

RecycWastesProductio
-
Transport procuring waste products

RawOtherMaterials

ExternServProduction

PurchEnergyProducti

LossesShortfall

OtherCosts

SpareParts

OtherMaterProduction

Settlement of orders

SalariesBasic

SalarExtraSumReserv

VacationPaymentsResr

OtherEmployeePayment

Calculations with the personnel

Chang.stock unfin.pr

SocialInsurPrvision

PensionFunProvision

MedicInsurancProvis
.
Long-term life insur and pens fear

MedicInsurancProvis

MedicInsurancProvis

MedicInsurancProvis

Voluntary pension insurance

Voluntary medical insurance
.
Voluntary life insurance within the limits of the plan of the tariff
.
Voluntary life insurance is more than the scheduled tariff

Financial Statement Version YRU1 (Russian GAAP)


Node
Account Level
Number
34000100
34000101
34000200
34000300
34010100
34011100
34011300
34012100
34012300
35000100
35000110
35000120
35000130
35000140
35000150
35000160
35000200
35000300
35000310
35000311
35000320
35000321
35000500
35000600
35000800
35000900
35001100
35001200
35001300

Text (Russian)

Text (English)

. < 10000 .

(10%)

DepreciatFixAsseOwn
Amortization of the own basic Means < 10000 roubles.
DepreciatFixAsseLeas
DeprecN-MaterAssset
DeprFixAsse (10%)
DeprtFixAssOwnPerDif
DeprN-MaterAssPerDif
DeprecFixAssOwnTemDi
DeprN-MaterAs TemDif
VAT_CostsPreferProd
MotorwayUsageTax
OwnerVehiclesTax
Real estate tax
OtherTaxesDues
LostFromScrap
Deduction to out-of-budget funds
DeductSpecOutBudgFun
BisinTripsFees
BisinTripsFees
BisinTripsFees
BisinTripsFees
BisinTripsFees
InventionBonuses
ServCreditOrganiz
CommunCompCentServ
FixedAssetsRent
ExpensPersonnelTrani
Other payments for insurance
OthExpenProductWOmat

Financial Statement Version YRU1 (Russian GAAP)


Node
Account Level
Number
35001301
35001302
35001303
35001304
35001305
35001306
35001307
35001308
35001309
35001310
35001311
35001312
35001313
35001314
35001315
35001316
35001317
35001318
35001319
35001320
35001321
35001322
35001323
35001400
35001401
35001500
35001600
35001700
35001800

Text (Russian)

Text (English)

,







( )
( )
.
,





.


/

Legal, information and other services


Gathering for services of management
Expenses for representation
Publicity expenses
Expenses for certification
Expenses for the auditor
Expenses for the publication of the accounting reporting
Constant expenses
Notarial expenses (in limits)
Notarial expenses (through limits)
Expenses for development and the license . Maintenance
The software, expenses on discarding
Expenses for communication(connection)
Expenses for the safety precautions for manufacture
Expenses for treatment of occupational diseases
Expenses for personnel agency
Commission gathering
Expenses for conducting accounts department . The organization
Payments for rights on the intellectual property
Expenses for registration of rights for the ground
Gathering for air station / port
Expenses for contracts with free employees
Security service
OthExpenProductWOmat
OthExpenProductWOmat
OthExpenProductWOmat
OthExpenProductWOmat
OthExpenProductWOmat
OthExpenProductWOmat

Financial Statement Version YRU1 (Russian GAAP)


Node
Account Level
Number
35001900
35002000
35002100
35002200
35002300
35002400
35002500
35002600
35002700
35002800
35002801
35002900
35002901
35003000
35003100
35003200
35003300
35003400
35003500
35003600
35003700
35003800
35003900
35004000
35004001
35004100
35005000
35999999
40100000

Text (Russian)

Text (English)





.



. -
. -


CO-FI

OthExpenProductWOmat
OthExpenProductWOmat
OthExpenProductWOmat
OthExpenProductWOmat
OthExpenProductWOmat
OthExpenProductWOmat
OthExpenProductWOmat
OthExpenProductWOmat
OthExpenProductWOmat
OthExpenProductWOmat
OthExpenProductWOmat
OthExpenProductWOmat
OthExpenProductWOmat
OthExpenProductWOmat
OthExpenProductWOmat
OthExpenProductWOmat
OthExpenProductWOmat
OthExpenProductWOmat
OthExpenProductWOmat
OthExpenProductWOmat
OthExpenProductWOmat
OthExpenProductWOmat
OthExpenProductWOmat
OthExpenProductWOmat
OthExpenProductWOmat
OthExpenProductWOmat
OthExpenProductWOmat
TransferPostingCO-FI
CostGoodsManufFact

Financial Statement Version YRU1 (Russian GAAP)


Node
Account Level
Number
40200100
40300000
41100100
41999000
42100000
42200000
42300000
43000000
43990000
43992000
43999990
44010000
44020000
44030010
44030020
44030030
45100000
46000000
50101000
50102000
50103000
50201000
50202000
50203000
50301000
50302000
50303000
50304000
50305000

Text (Russian)

Text (English)

()

RUB
EUR
USD
RUB
EUR
USD

CostGoodsManufAssVal
AssValue-FactDeviat
Goods in warehouse
Goods in transit
Trade margin
SupDiscForTranspCost
TradeMargOutsGoodBal
Finished Goods
InternUsagFinishGoo
ActVal-ValPriceOutPr
FinishGoodTransPrVar
SalIndastEnterExpens
SalProcesEnterExpens
SalesExpenses
Commission paid
Commercial expenses
GoodsConstructSite
StagExecutWorcInProc
Cash RUB
Cash EUR
Cash USD
Operating cash RUB
Operating cash EUR
Operating cash USD
VouchersSanatoriums
Flighttickets
Stamps
Taxstamps
OtherPymenDocuments

Financial Statement Version YRU1 (Russian GAAP)


Node
Account Level
Number
51100000
51100001
51100009
51200000
52111010
52111011
52111012
52112010
52112011
52112012
52121010
52121011
52121012
52122010
52122011
52122012
52211010
52211011
52211012
52212010
52212011
52212012
52221010
52221011
52221012
52222010
52222011
52222012
55111000

Text (Russian)

Text (English)

1
1
1
2
EUR
EUR
EUR
EUR
EUR
EUR
USD
USD
USD
USD
USD
USD
EUR
EUR
EUR
EUR
EUR
EUR
USD
USD
USD
USD
USD
USD
RUB

CurrentAccountBank1
CurrentBankAccPayOut
CurrentBankAccReceip
CurrAccountBank2
CurAccInlnForCurrEUR
CurAccInForCurEURres
CurAccInForCurPayEUR
CurAccInTrnForCurEUR
AccInlTrForCurrRcEUR
AccInlTrForCurPayEUR
CurrAccInlForCurUSD
CurAccInlForCurReUSD
CurAcInlForCurPayUSD
CurAccTrnsForCurUSD
AccTrnsForCurUSDRecp
AcTrnsForCurUSDPayOu
AccounOutsForCurrEUR
AccRecOutsForCurnEUR
AccPayOutsForCurnEUR
AcOutsTransForCurEUR
AcOutsTrForCurRepEUR
AcOutsTrForCurPayEUR
AccOutsForCurenUSD
AccOutsForCurenReUSD
AccOutsForCurPayUSD
AccOutTranForCurrUSD
AcOutTrnForCurrReUSD
AcOutTrnForCurrPaUSD
LettersCreditRussRUB

Financial Statement Version YRU1 (Russian GAAP)


Node
Account Level
Number
55211000
55311000
55312000
55411000
55412000
57101000
57128000
57184000
57200000
57228000
57284000
57328000
57384000
58101110
58103110
58106110
58201110
58201920
58301000
58303110
58400000
58503110
59050000
59070000
59090000
60001100
60001101
60001109
60001199

Text (Russian)

Text (English)

RUB

RUB
EUR
USD
RUB
EUR
USD
EUR
USD

_
_

ChequeBooksRussRUB
Deposits
ShortTermDeposits
CurrAccIntegrComp
CurAccIntegrComEarmr
InterRemittanceRUB
InterRemittanceEUR
InterRemittanceUSD
MoneyOrdTransfB-CRUB
MoneyOrdTransfB-CEUR
MoneyOrdTransfB-CUSD
MonTransForCurRevEUR
MonTransForCurRevUSD
SharStocOtherOrganis
SharStocSubsidCompan
SharStocDependUnder
Bonds
Other securities
LoansAllow
LoansAllowBillGuaran
InvestSimPartneContr
OtherFinantInvestmen
ResLoosSecurDepComp
ResLosSecuritSubsCo
ResLoosOtherSecurit
SettlementsVendors
SecurityVendorsDepos
DownPaymentRequesVen
AjustAccountCreditor

Financial Statement Version YRU1 (Russian GAAP)


Node
Account Level
Number
60001200
60001299
60001300
60001399
60001400
60001499
60002100
60002200
60002299
60003300
60003399
60004100
60004199
60006100
60006199
60011010
60011011
60011020
60011021
60011030
60022010
60033010
60999999
62001100
62001101
62001102
62001109
62001199
62001200

Text (Russian)

Text (English)

>12

>12
>12

AdvancPaidMaterDeliv
AjustmAccAdvPaid
Advances paid for bu
AjustmAccAdvPaidBuil
AdvancPaidFixAssDelv
AjustmAccAdvPaidFixA
NonInvoDeliverVendor
DependUndertPaymTran
AdjAccDepnPaymTrans
SubsidCompPaymTrans
AdjAccSabsPaymTrans
DrawBillVendors
CorrAccDrawBillVendr
SettVendorOnetimeCus
AjustAccForCredDifUs
RecpAccCredDebitBaln
RecAccCreDebBalan>12
RecAccVendDebBalOTC
ReAccCredDecOTC>12m
RecAdvPaid >12m
RecAccwithDebBal
RecAccSubDebBal
DounPaymVendor
Settlementsustomer
SecurCustomersDeposi
SettCustomerInterest
DounPaymRequesCustm
AjusAccCustomer
Advances received

Financial Statement Version YRU1 (Russian GAAP)


Node
Account Level
Number
62001210
62001298
62001299
62002200
62002299
62010101
62031010
62032010
62310000
62310010
62310099
62401110
62402210
62999999
63010100
63010200
63020100
63020200
63030100
63030200
63040100
63040200
66010101
66010102
66010201
66010202
66010300
66020101
66020102

Text (Russian)

Text (English)

>12

>12
>12

>12
<12
>12
<12
>12
<12
>12
RUB
RUB
USD
USD

VATadvancesReceived
AjAccVATAdvRecBucAre
AjusAccouAdvanRecevi
SettlemCustomOTC
AjusAccDebitorDifUse
Calculations with customers
RecipAccDebCrBalance
ReAccDebCrBalanceOTK
Bills received
ReuAccCustResBil>12m
AdjAccBillExchRecive
RecAccCustReciveb>12
RecAcCustReciv>12OTC
DounPaymRequestCust
ReserveBadDebt<12m
ReserveBad debt>12m
ReserveBadDb<12mOtCu
ReserveBadDb>12mOtCu
ResBadDebt<12mSubsid
ResBadDebt>12mSubsid
ResBadDebt<12mDepUnd
ResBadDebt>12mDepUnd
ShortTermBankCredRUB
ShTermBankCredRUBOve
ShortTermBanCredUSD
ShorTermBanCredUSDOv
ShTermBillDiskDiscou
LoansFromBankForEmpl
LoanBankForEmplOverd

Financial Statement Version YRU1 (Russian GAAP)


Node
Account Level
Number
66020201
66020202
66020301
66020302
66020400
67020101
67020102
67020201
67020202
67101000
67102000
67103000
67104000
67201000
68010100
68010200
68010300
68010500
68020100
68020200
68020210
68020220
68020230
68020310
68020320
68020400
68020410
68020420
68030100

Text (Russian)

Text (English)

RUB
RUB
USD
USD

RUB
RUB
USD
USD
RUB
RUB
USD
USD

0%
10%
18%
18%
10%
18%
0%
10%
18%

ShortTermLoansRUB
ShortTermLoansRUBOve
ShortTermLoansUSD
ShortTermLoansUSDOve
ShorTermLoansBillCol
LongTermBankCredRUB
LongTerBankCredRUBOv
LongTerBankCredUSD
LongTerBankCredUSD
Long-termLoansRUB
Long-termLoansRUBOve
Long-termLoansUSD
Long-termLoansUSDBac
LongTermBillExchColl
PaidInProfitTaxToBud
ProfitTaxWagePayment
AdvProfitTaxPayments
WagPaymTaxProfOnAc
VATpaidBudget
VAT0%RealisWagePaym
VAT10%RealisWagePaym
VAT18%RealisWagePaym
VAT18%DounPaymExport
VAT10%DounPaymExport
VAT18%DounPayment
VAT0%RepaymBasePaid
VAT 10% to repayment
VAT 18% to repayment
SalesTaxRealizWagePa

Financial Statement Version YRU1 (Russian GAAP)


Node
Account Level
Number
68040100
68050100
68060100
68070100
68080100
68090100
68110100
68110200
68110300
68120100
68130100
68200100
69100000
69100010
69100020
69200010
69200020
69300000
69300010
69300020
70101000
70201000
70301000
70501000
71110000
71110010
71110099
71210000
71210010

Text (Russian)

Text (English)

ExpTaxPaidBudget
ImpTaxesToBudget
IncomeTaxToBudg
IncTaxPhysicalPerson
Property'sTax
LandTaxPaidBudget
ExciseDutyPayBudget
ExcisDutyWagePayment
AdvPaymentExciseDuty
SettlmBudgNatResUsag
SettlmBudgOthersTax
EconomicSanctions
SociasFundExpendDut
PaymSocInsurance
SocialInsurWagwePaym
PensionFundPaid
PensionFundWagePaym
HealInsurFunDutysExp
PaidInHealthInsuranc
HealthInsurWagePaymn
SalariesSettlement
PremiumBonusSettlem
DividendSettlements
SalariesSettlTruckSy
SettlTripCosts
AccountEmplDtBalRecp
BussinTripsSettAjust
SettlStafOthExpense
RecpAccOthPropExpen

Financial Statement Version YRU1 (Russian GAAP)


Node
Account Level
Number
71210099
73100020
73100030
73100040
73100099
73101010
73102010
73103010
73104010
73201010
75110000
75110099
75120000
75120010
75120020
75120040
75120099
75210000
76001210
76001298
76101000
76102000
76103000
76103999
76201000
76201010
76201020
76201099
76202000

Text (Russian)

Text (English)

>12

>12

/
/
/>12
/>12
/

>12

AjusAccOthPropExpen
SettlStafExpRecAc>12
SettlStaffExpRecipAc
RecAccPayb(>12mon)
AjusAccVendoOtherOpe
Loans for employees
LoansEmployHousConst
LoansEmployGardPlot
LoansEmployHousingSu
SettlmLossMaterEmpl
CapitStDuesConstSett
CapitStDuesCoSetAjAc
SettlPublMunicAppar
StateInstSettlmDebSl
StatInstSetlmDbSl>12
StatInstSetlmDbSl<12
AjusAccCredPubMuApp
DividConstrSettlm
VATdounPaymReceived
VATdounPaymAjusAcBA
SettlemPropeInsuranc
SettlmInsuranAcciden
SettlmRoad'UserTax
N-BudgSettlmAjusAcBA
SettlCustomerComplan
RecAccCustComplCredB
RecAcCusComplCrB>12m
SetlCustComplnAdjAcc
SettlemVendorComplai

Financial Statement Version YRU1 (Russian GAAP)


Node
Account Level
Number
76202010
76202099
76300000
76401000
76410000
76410010
76410020
76410030
76410088
76420000
76420020
76420088
76430000
76500000
76601000
76601010
76601020
76601099
76602000
76602010
76602020
76602040
76602099
76700099
76701000
76701010
76701020
76801000
76990000

Text (Russian)

Text (English)

>12

>12

>12

>12
>12

0%
10%
20%

SettlVendComplDtBalR
AdjAccVendorComplain
SettlemUnderDivident
SalarDepositsSettlmn
SettlOtherCustomer
OthReceivRecAcc>12m
RecAcOthVendWithDtBa
RecOtherCrWhDebBl>12
OtherReceivAdjustAcc
SettlmWhiOtherVendor
ResAcOthCustWithCred
SettlOtheVenAjustAcc
OthVendN-InvDeliveri
SettlmCourtOrder
SubsidCompanReceivab
SubsidCompCrBalRecAc
SubsRecCrBalRec>12m
SubsidReceivAjustAcc
DependUndertakReceiv
DependUnderCredBlRes
DepUnderResReciev>12
OthVend>12
DependUnderAjustmAc
VATtexnAccclCaring
VAT0%ChargDeffTax
VAT10%ChargDeffTax
VAT20%ChargDeffTax
ExcDutyDeferRayMetod
CreditMemoClearAccMM

Financial Statement Version YRU1 (Russian GAAP)


Node
Account Level
Number
77000100
77000200
77000400
77000500
77000710
79100000
79200000
79300000
79910000
79920000
80010000
80020000
81010100
81010200
81020100
81020200
81030100
81030200
82010000
82020000
83100000
83110000
83200000
83210000
83220000
83300000
83400000
84020100
84020200

Text (Russian)

Text (English)

-
-
-
-
-

PTO-ProceedsFromRealiz
PTA-ChargInManufOfRealiz
PTO-OtherIncomes
PTO-MiscellaneousCosts
PTO-ResOnAllowForDoubAcc
ApportPropertSettlmn
CurrentOperatSettlem
ManagWarrAgreemSettl
BusinAreasClearAcc
CompanyCodeClearAcc
AuthorisCapitalStock
StatFundChange
Shares
DifferencesOnShares
Preferred stock
DiffOnPrefStock
OthIssBoughShareh
PrivlShareBougSha
ReserveFundAccLegSys
ReserveFundAccConRec
UpturValManufAssOver
UpturValManufAssOver
Emissions profit
OwnSharReceiptIncrNm
PrivStDecreasNominVl
RateDifferStatFunOrg
UptValNMAnufFixAssOv
UnrealGainPrevYear
UncoveredLossPrevYea

Financial Statement Version YRU1 (Russian GAAP)


Node
Account Level
Number
84090000
86101010
86102010
86103010
86104010
86105010
86201010
86202010
86203010
86204010
86205010
90000099
90100000
90100001
90101000
90101100
90102000
90103000
90104000
90105000
90106000
90107000
90108000
90109000
90111000
90300000
90301000
90301100
90302000

Text (Russian)

Text (English)

-
/
()

//
traiding

IntermAccYearEndClos
FinancInvestmFromBud
FinancForScientBudge
FinanFrBudgLoosRepla
FinaBudgSocialDevel
FinancOtherNeeds
FinNonBudgetInvestm
FinaNonBudgScintific
FinanNBudLossReplac
NonBudgFinancSocDevl
FinancNonBudOtherNed
AjusmAcVAT/ExciseBA
Gross revenues service
GrossRevenueOwnProd
ProductionCostsSales
ProductionCostsSales
SalesExpensesSales
VAT Sales
ExportDutySales
DeliveryCostsReimSal
PriceDifferCostPap_s
ExciseDutySales
dministrativOverhead
SalesTax
FinancResultsDefinit
Gross revenues traiding goods
PurchasPriceGoodSale
PurchasPriceGoodSale
SellingExpensGoodsSo

Financial Statement Version YRU1 (Russian GAAP)


Node
Account Level
Number
90303000
90304000
90305000
90307000
90308000
90309000
90310000
90311000
90900099
91000099
91010100
91010200
91010300
91010400
91010500
91010600
91010700
91010800
91010900
91010910
91013600
91020100
91020200
91020300
91020400
91020500
91020700
91020800
91020900

Text (Russian)

Text (English)

VATgoodsSales
ExportTaxGoodsSales
DelivCostsReimGoosSl
ExciseDutyGoodsSale
AdministrOverhGoodSl
SalesTaxGoodsSales
SalesCostsGoodsSales
FinResulDefinGoods
SumDiffExchRateVAT
CorrAccBusinAreaVAT
LossReimbursemRepInc
ChargIrrecovCredDat
PrRecDueRefundLos
InvenDiffPositiveDif
CompensLayUpConctruc
Profits on lease
CoverCompensatSum
ArrRecevSumBadDebt
InterestAcceptance
LossReimburSumExcess
VATMaterAssRealizat
Bank expenses
LossOffRestitutEmplo
LossAmercemSurchCast
DtIrrecCharDateExpir
ChargingIrrecovDebt
InvenDiffDeficits
LegalExpenses
CuttingProdCostsResv

Financial Statement Version YRU1 (Russian GAAP)


Node
Account Level
Number
91021000
91021100
91021200
91021400
91040000
91040100
91042000
91090600
91090699
91090700
91090800
91090900
91091101
91091199
91091301
91091401
91100000
91101000
91103000
91107000
91108000
91109000
91200000
91201010
91203000
91208000
91209000
91276000
91300000

Text (Russian)

Text (English)


/
/

LayUpConstructExpens
SecuritServiceExpen
PaymBudgetOtherTax
Interest expenses
CreditLoansInterest
LossExtraordFact
SummarysDifferens
ProfLossOverUndPay
AjAccOver-UndPayToBA
Prof/LossFrBilDiscou
Prof/lossJointVentur
ProfitAmerSurchAdmit
ExchangeRateDifferen
ExchRateDiffAjustBA
Prof/LossLastYear
Prof/LossActualWriOf
GrossRevFixAssetReal
FixAssNetBookValReal
VATFixedAssetRealiz
FixAssWritOffProdVal
FixAsseWriteOffExpen
FixedAssRealizSalTax
IntangibGoodGrossRev
IntangibGoodNtBookVl
VATIntanGoodsRealizt
IntangGoodsExpenses
IntangGoodSalesTax
Bank charges
GrossRevMaterAssets

Financial Statement Version YRU1 (Russian GAAP)


Node
Account Level
Number
91301100
91303000
91308000
91309000
91391000
91400000
91401000
91408000
91491000
91500000
91501000
91508000
91600000
91601000
91608000
91700000
91701000
91703000
91708000
91711000
91801000
91801100
91901000
91910000
91911000
91921000
91931000
91941000
91951000

Text (Russian)

Text (English)

MatAssActuaalValReal
VATMaterAssRealizat
MaterAssetExpenRealz
MaterAssetsSalesTax
Other income
RevSalesForeingExchg
ForeignExchangeValue
ForeingExcheExpenses
Other expenses
SecuritiesGrossReven
SecuritBalanSheetVal
SecuritExpenseRealiz
FinAssetGrossRevenue
OthFinABalanSheetVal
OthFinanAssExpenReaz
AssUnderConstrRevenu
AssetUnderConstBlVal
VATassertUnderConstr
AssUnderCostExpences
AssUnderCostBalance
Prof/LossActualWriOf
Prof/LossActualWriOf
Prof/LossActualWriOf
OtherIncomeLoss
FixAssWriteOffBalanc
IntangibleGoodsBalan
MaterAssetsBalance
ForExchRealizBalance
SecuritieBalance

Financial Statement Version YRU1 (Russian GAAP)


Node
Account Level
Number
91961000
94010000
96010100
96010200
96010300
96010400
97010000
98010000
98020000
98030000
98040000
98050000
98500000
99010100
99010200
99020100
99030100
99040100
99060100
99070000
99080100
99080200
99080300
INITIAL0
J0000000
J0201000
J2000001
J3400100
J7521000

Text (Russian)

Text (English)

-
-
-

.
- -
.

OthFinAssetBalance
MissinPartsDamageVal
ReservComVacatPaymen
ReserveComingLongGra
ReseComingRepaiExpen
ReserveOtherComExpen
Accrued income
Deferred income
ManufAssResGatuit
ComReceiptLastYarMis
FixedAssReceptGatuit
VATRevNmanufAssets
N-ManufAssReceptGatu
ProfitTaxes
Tax sanction
OtherExpencesProfit
Net profit, write-of
LossExtraordFact
ConstTaxObligations
CondInc/CharUnTaxPro
CTO-ExpenseAccounts
CTO-ChargesOnAdvertising
CTO-ChargesOnInsurance
InitialEntry
TechnicalOffBalnAcc
Tax Dep.of build.etc
WorkInProcesAjustAcc
Tax Depreciation
DividOneEquitSharAct

Financial Statement Version YRU1 (Russian GAAP)


Node
Account Level
Number
J7521001
J7522000
J7522001
J9900001
N0000000
N0199999
N9100000
Z0000000
Z0011000
Z0012000
Z0890001
Z0990001
Z0990002
Z0990003
Z0020001
Z0030001
Z0040001
Z0050001
Z0060001
Z0070001
Z0080001
Z0090001
Z0100001
Z0100002
Z0110000
Z0150000
Z0800000
Z9999999
3021110

Text (Russian)

Text (English)

A
, .
C
C
.

DividOneEquitSharEns
DividOnePreferShaAct
DividOnePreferShaEns
AssetsValueRemTaxAsB
OffsetAccForTaxAcco
GroundAreasNaturMang
OffsetAccForTaxAcco
TexnOff-balancAcc
LeasAssets (OperLeasating)
LeasAssets (FinLeasing)
ContrAccount for AcquisAsset
ContrAccount for RetirAsset
Account:Asset down payments
ContrAccount: DownPayment
WealthAmenablCustody
MaterialsWithSubcoRs
CommissionGoodsRecei
EquipmReceivMontage
FormsOfSignificantRe
Written-offBadDebt
SecurLiabPaymReceiv
SecurLiabPaymIssued
DeprMunicipalFund
DeprOtherAssets
LeasedFixedAsset
DeprFixAssetsNoCom
OffsetAccountFAss
OffsetAccountNotFoun
Amort.ind.prop.rghts

Financial Statement Version YRU1 (Russian GAAP)


Node
Account Level
Number
8031000
8041000
8041500
8041600
8042000
8043000
8050000
8061500
8061600
8100000
8101000
9000000
9000600
9000700
9001010
10100000
10200000
10300000
10400000
10500000
10600000
10800000
15101000
15301000
15401000
16997000
16998000
19000098
19010000

Text (Russian)

Text (English)

.
_

_
_
_
. .

. /
. /

ADP -building imprv.


Clrg-asset acq.affil
Machinery and equip.
ADP-mach./equipment
LVA (machinery)
ADP-LVA machinery
Fixtures/fittings
LVA (fixts/fittgs)
ADP-LVA (fixs/fttgs)
Capitalized DPs
Clrg capitalized DPs
Assets under constr.
Securities fxd assts
Fixed int.securities
IT sett.d.pys fin.at
Invent.-raw mat 1
Invent. - raw mat 2
Inv.raw mat.(man.FI)
Adj.acc.inventory
Inventory-supplies
Invent.-oper.suppls
GR/IR clrg own prods
Trading goods
Invent.down payments
Receivables-dom.OTA
Prov.val.fluc.r.mats
Scrap ext. products
Quality control cons
Fee third.hours(SP)

Financial Statement Version YRU1 (Russian GAAP)


Node
Account Level
Number
19200001
19200010
19201000
19201001
19201010
19300001
19300010
19301001
19301010
21000000
31000230
31000800
32000230
40200000
41100000
41200000
41300000
41999990
43980000
51100007
51100112
58151110
58153110
58156110
58201120
58203110
58203120
58206110
58206120

Text (Russian)

Text (English)

%:0%
%:10%
:18%
:0%0
:10%0
:0%
:10%
:0%
:10%

ML
1
1(..)

Disc.lost (net proc)


Direct labor costs
Indirect labor costs
Downtime wages
Legacy data transfer
Disability pay
Overtime premiums
Wages gewerbAzubi
Other wage expenses
Depreciation - intan
Expenses cantine
Bank charge costs
Telephone (calls)
Export duty
other company taxes
Settle asset u. c.
Loss-capit.diffs
CO Transfer postings
Oth.securities depn
Sett.est.interest
Sett.oth.est. costs
DB cash disbursemen
DB cash receipt
DB USD account
DB - USD (trfs. dom)
DB - USD (trfs. for.
DB - USD autom.debit
DB - USD (interim)
DB USD (prom.note)

Financial Statement Version YRU1 (Russian GAAP)


Node
Account Level
Number
58209110
58209120
58301110
58301120
58303120
58306110
58306120
58351110
58351120
58353110
58353120
58356110
58356120
58503120
60005100
60005199
60005200
60005299
67020300
68010400
68120299
68120399
69100100
69120299
76001299
76700999
77000000
77000300
77000600

Text (Russian)

Text (English)

-
-
-
-

_
_

DB USD (BoE cont.l.)


DB - USD(checks rec)
DB - USD(cust.paymnt
DreBa domestic
DreBa (trfs. dom.)
DreBa (forgn tfrs)
DreBa (aut. debit)
DreBa (interim)
DreBa (promis. note)
DreBa (BoE cont. l.)
DreBa checks recd
DreBa (cust. payt)
DreBa (guarantees)
DreBa (fix.term dep.
Capital redemption r
Provisions for own s
Reserves required by
Other reserves
Cred.inst.loans > 5y
Dom.payables OTA
Pybles assoc.comps
Pybles assoc.1-5 yrs
Tax on sls/purch. G
Acquisition tax
Customer discounts
Invest.income-affils
Rev. non-affiliates
Other int./sim.rev
Gain fm curr.valuatn

Financial Statement Version YRU1 (Russian GAAP)


Node
Account Level
Number
77000700
80030000
80040000
82011000
82012000
82021000
82022000
84030100
84030200
90900100
90900200
90903000
91110000
91111000
91115000
91117000
91121000
91130000
91135000
91140000
91150000
91160000
91160100
91165000
91170000
91170098
91172000
91174000
91175000

Text (Russian)

Text (English)

-.
-
_

_
/

Rev. round.diffs. MM
Gain-revaluation
Gain rebates diff.
Gain-consig.mat.cons
QC consumption gain
Oth.int.and sim.rev.
Rev.disp.CA securits
Pr.diff.rev.own mat.
Rev.pr.dif.lower.lev
Downtime wages
Vacation bonus
Disability pay
Yearly bonus
Wages gewerbAzubi
Other wage expenses
Salaries
Downtime salaries
Salaries (holiday an
Overtime salaries
Wages trainees
Other sal. expenses
Soc. secur., wages
Soc. secur., salary
Workers' comp.assoc.
Changes in Pens.res.
Pension payments
Employee support cst
Depr.capt.bus.act.
Depreciation - intan

Financial Statement Version YRU1 (Russian GAAP)


Node
Account Level
Number
91190000
91190100
91190200
91191000
91210000
91211000
91213000
91215000
91219000
91220000
91221000
91223000
91229000
91230000
91231000
91233000
91235000
91240000
91241000
91243000
91249000
91250000
91251000
91252000
91260000
91260100
91261000
91265000
91270000

Text (Russian)

Text (English)

Buildings depreciatn
Depr.-machy/equipmnt
Depr.fixtures/fittgs
LVA depn dir.method
Unsch.dep.tang.assts
Exc.depr.tang.assts
Except.deprn cur.ast
Write-down/revaluati
Other person. costs
Expenses f.Recruting
Travel exp. -mileage
Expenses for health
insurance (personal)
Expenses for trainin
Exp.empl.jubilees
Expense staff events
Expenses cantine
Equalisation levy
other personal costs
Occupancy costs
Leasing
Licences/concessions
Bank charge costs
Exp.f.commisions
Agency bus. costs
costs for lawyers an
Office supplies
newspaper an literat
Shipping costs

Financial Statement Version YRU1 (Russian GAAP)


Node
Account Level
Number
91271000
91272000
91274000
91275000
91277000
91280000
91285000
91290000
91290100
91290200
91291000
91300098
91301000
91304000
91305000
91306000
91307000
91312000
91341000
91342000
91371000
91372000
91381000
91404000
91405000
91407000
91441000
91442000
91471000

Text (Russian)

Text (English)

-
. .

/_

:
/

/_

Postal w/o phone


Telephone (basic)
Telephone (calls)
Other communication
Trip costs/accom.
Trip costs, meals
Trip costs, trans.
Trip costs, other
Trip costs-taxable
Domest.trip costs
Tr.cost.entertainmnt
Contributions
Vehicle costs
Other admin. costs
Insurance
car insurance
Dues to associations
Pr.diff.exp.ext.pds
Loss-pr.diff.ML sett
Loss-pr.diff.own pds
Loss-pr.difs own pds
Pr.dif.loss low.lev.
Acc/def ext.material
Loss fm revaluation
Loss-freight diff.
Loss - small diffs
Loss-own prod.valun
Loss - invent. diff.
Consign.invent.diff.

Financial Statement Version YRU1 (Russian GAAP)


Node
Account Level
Number
91472000
91481000
91510000
91520000
91530000
91540000
91550000
91560000
91570000
91640000
91650000
96010000
96020000
96030000
96040000
96050000
96060000
96070000
97020000
97030000
99040200
99050100
99050200
99090000
J1000000
J1100000
J8400000
N0201000
N0203000

Text (Russian)

Text (English)

/
/

Loss from valuation


Loss-stock transfer
Exp.qual.contr.cons.
Writeoff - unc.recvs
Individ.val.adjust.
Flat-rate val.adjus.
Val.adj.other loans
Exchange rate diffs
Rounding differences
Loss-asset disposals
Loss-assets scrapped
Loss-alloc. oth.depn
Loss-depn para 6b
Loss-rel.sp.itm.inv.
Property tax
Motor vehicle tax
Export duty
Excise Tax
Settle asset u. c.
Loss-capit.diffs
Disc.exp.affiliates
Deprciation Diagio
Interest exp. - lia
Corporate income tax
Def. tax 274/2GCC
Sol.tax adv.levy inc
Sett.oth.est. costs
Est.deprecn CO
Accrued interest

Financial Statement Version YRU1 (Russian GAAP)


Node
Account Level
Number
N0209000
N0209001
N0210000
N0210001
N0500000
N1090000
N2010001
N3100000
N3100020
N3400010
N3400020
N3400030
N3400110
N3409000
N3409001
N3410000
N3410001
N3599999
N9701000
N9900000
31000320
33000510
33000520
33000610
33000620
33000630
33011070
33012070
91118000

Text (Russian)

Text (English)

-
Accrued risk
<10000-
Misc. accruals
()
Depr. GAAP
<10000()
Unsubsc. cap. stock

Subscribed cap.stock
10 000 .
Capit.start up costs
.
Amort.cap.start up
-
Cap. expansion costs
10000
Amort.cap.expan.csts

Concessions
-
AAM-franchises

Indus.property right

Amort.ind.prop.rghts
"C
Computer software
<10000
ADP-software

Licenses
<10000.
Amortization - licen

Goodwill

Amort.-goodwill

DP intangible assets

Semifinished items of own manufacture

MedicInsurancProvis

MedicInsurancProvis

Voluntary pension insurance

Voluntary medical insurance
.
Voluntary life insurance within the limits of the plan of the tariff

Constant differences

Variable differences
( )
Asset impairment

Level Node Sub-Level


1
1
1
1
1
1
1
1
1

Description
ASSETS
LIABILITIES
NON-BALANCE SHEET ACCOUNTS
accounts WITH ZERO BALANCE
FINANCIAL CONDITION
liabilities & equity
NOT ASSIGNED ACCOUNTS
NOT APPROPRIATEDaccounts
NOT APPROPRIATEDaccounts
No text exists

1
2
3
3
3
3
3
3
3
2
3
3
3
3
3
3
3

I.
I.
I.
I.
I.
I.
I.
I.
II.
II.
II.
II.
II.
II.
II.
II.

ASSETS
NON-CURRENT ASSETS
110. Intangible Assets
Fixed assets
Assets under Construction
Investments in Tangible Assets
Long-term Financial Investments
Deffered tax assets
Other Assets Long-term financing
TURNAROUND ACTIVES
Stock
Input Value Added Tax
Long-term Receivables over 12 Month
Short-term Receivable under 12 Months
Short-term Investments
Cash and Cash Equivalents
Other Current Assets

1
2
3
3
3
3
3
2
3
3
3
2
3
3
3
3
3
3

III.
III.
III.
III.
III.
III.
IV.
IV.
IV.
IV.
V.
V.
V.
V.
V.
V.
V.

1
2
3
3
3
3
3

110
120
130
135
140
145
150
210
220
230
240
250
260
270

610
620
630
640
650
660

LIABILITIES
THE CAPITAL AND RESERVES
Conditional capital
Own shares redeemed at shareholders
The additional capital
The reserve capital
Unallotted profit (the uncovered loss)
LONG-TERM OBLIGATIONS
Loans and credits
The postponed tax obligations
Other long-term obligations
SHORT-TERM OBLIGATIONS
Loans and credits
Creditor debts
Debts to founders on payment of incomes
Incomes of the future periods
Reserves of forthcoming charges
Other short-term obligations

3010000000
910
920
921
922
930

NON-BALANCE SHEET ACCOUNTS


NON-BALANCE SHEET ACCOUNTS
The rented basic assets (001)
Material/Goods, accepted on responsible{cruci
The materials accepted in processing (003)
Cost other Material/Goods, considered on
The goods accepted on the commission (004)

410
411
420
430
470
510
515
520

3
3
3
3
3
3
3
3
3
2
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3

931
932
940
950
960
970
980
981
3019999999
3020000000
3020000001
3020000002
3020000009
3020010100
3020010200
3020020100
3020020200
3020030100
3020030200
3020070000
3020080000
3020200000
3020360000
3020460000
3020676000
3020750000
3020770000
3020840900
3020870000
3020880000

The equipment accepted for installation (005)


Forms of the strict reporting (006)
Debts write off (007)
Liability guarantee and payments it is receiv
Liability guarantee and payments given out (0
Deterioration of an available housing (010)
Deterioration of objects of an external accom
The basic assets leased (011)
Technical Non-Balance Sheet Accounts
Technical accounts
The VAT tech.account alignments, 0%rate (base
Technical Non-Balance Sheet Accounts
Displacement
Own manufacturing fixed assets
Own non-manufacturing fixed assets
Deterioration of industrial basic assets
Deterioration of non-productive basic assets
Manufacturing assets for leasing
Non-manufacturing assets for leasing
The equipment to installation
Capital investments
Work in progress
The executed stages on not completed works
Updating of proceeds for the taxation
Updating of the sums under the roads tax
The statistical information under dividends
Calculations with state municipal
C closings of year
The additional capital
Unallotted profit (the uncovered loss)

1
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2

4010000000
4020000000
4014000000
4015000000
4025000000
4026000000
4028000000
4032000000
4040000000
4043000000
4046000000
4047000000
4048000000
4051000000
4052000000
4088000000
409000000
409100000
409900000

accounts WITH ZERO BALANCE


The accounts which have not entered into the
Other accounts
Check of zero balance of 14 accounts
Check of zero balance of 15 accounts
Check of zero balance of 25 accounts
Check of zero balance of 26 accounts
Check of zero balance of 28 accounts
Check of zero balance of 31-35 accounts
Check of zero balance of 40 accounts
Check of zero balance of 43 accounts
Check of zero balance of 46 accounts
Check of zero balance of 47 accounts
Check of zero balance of 48 accounts
Check of zero balance of 51 accounts . Pay
Check of zero balance of 52 accounts . Pay
Check of zero balance of 88 accounts
Check of zero balance of 90 accounts
Check of zero balance of 91 accounts
Check of zero balance of 99 accounts

G/L Account
No.
58301000
59050000
60001100
60001200
60001400
60002100
60004100
60005200
60006100
62001100
62001200
62002200
62831100
63010100
66010300
67020300
67102000
68010100
68010500
68010600
68010700
68020200
68020300
68020400
68021000
68110200
68110300
69100000
69100100
69100200
69100300
69100400
69100500
69100600
70101000
71110000
75110000
76101000
76102000
76103000
76202000

8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8

58301000
59050000
60001100
60001200
60001400
60002100
60004100
60005200
60006100
62001100
62001200
62002200
62831100
63010100
66010300
67020300
67102000
68010100
68010500
68010600
68010700
68020200
68020300
68020400
68021000
68110200
68110300
69100000
69100100
69100200
69100300
69100400
69100500
69100600
70101000
71110000
75110000
76101000
76102000
76103000
76202000

58
59
60
60
60
60
60
60
60
62
62
62
62
63
66
67
67
68
68
68
68
68
68
68
68
68
68
69
69
69
69
69
69
69
70
71
75
76
76
76
76

x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x

5830
5905
6000
6000
6000
6000
6000
6000
6000
6200
6200
6200
6283
6301
6601
6702
6710
6801
6801
6801
6801
6802
6802
6802
6802
6811
6811
6910
6910
6910
6910
6910
6910
6910
7010
7111
7511
7610
7610
7610
7620

x
x
x
0
0
0
0
0
0
x
0
0
0
x
x
x
0
x
0
0
0
0
0
0
0
0
0
x
0
0
0
0
0
0
x
x
x
x
0
0
0

00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00

Short Text (Russia)


()
(C)

T

G/L Account
No.
77000000
77000100
77000200
77000300
77000400
77000500
77000600
77000700
79100000
80010000
81010100
81010200
81020200
81030200
82010000
82011000
82012000
82021000
82022000
83100000
84020100
84020200
84030200
90100000
90101000
90102000
90103000
90104000
90105000
90106000
90107000
90108000
90301000
90302000
90303000
90304000
90305000
90306000
90307000
90308000
91010100

8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8

77000000
77000100
77000200
77000300
77000400
77000500
77000600
77000700
79100000
80010000
81010100
81010200
81020200
81030200
82010000
82011000
82012000
82021000
82022000
83100000
84020100
84020200
84030200
90100000
90101000
90102000
90103000
90104000
90105000
90106000
90107000
90108000
90301000
90302000
90303000
90304000
90305000
90306000
90307000
90308000
91010100

77
77
77
77
77
77
77
77
79
80
81
81
81
81
82
82
82
82
82
83
84
84
84
90
90
90
90
90
90
90
90
90
90
90
90
90
90
90
90
90
91

x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x

7700
7700
7700
7700
7700
7700
7700
7700
7910
8001
8101
8101
8102
8103
8201
8201
8201
8202
8202
8310
8402
8402
8403
9010
9010
9010
9010
9010
9010
9010
9010
9010
9030
9030
9030
9030
9030
9030
9030
9030
9101

x
0
0
0
0
0
0
0
x
x
x
0
0
0
x
0
0
0
0
x
x
0
0
x
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
x

00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00

Short Text (Russia)

-
-
_
-
-
_
_

G/L Account
No.
91010200
91010300
91010400
91010500
91010600
91010700
91010800
91010900
91013600
91020200
91020300
91020400
91020500
91020700
91020800
91020900
91021000
91021100
91021200
91021400
91040100
91042000
91090700
91090800
91090900
91101000
91103000
91107000
91108000
91109000
91111000
91115000
91117000
91118000
91135000
91160100
91165000

8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8

91010200
91010300
91010400
91010500
91010600
91010700
91010800
91010900
91013600
91020200
91020300
91020400
91020500
91020700
91020800
91020900
91021000
91021100
91021200
91021400
91040100
91042000
91090700
91090800
91090900
91101000
91103000
91107000
91108000
91109000
91111000
91115000
91117000
91118000
91135000
91160100
91165000

91
91
91
91
91
91
91
91
91
91
91
91
91
91
91
91
91
91
91
91
91
91
91
91
91
91
91
91
91
91
91
91
91
91
91
91
91

x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x

9101
9101
9101
9101
9101
9101
9101
9101
9101
9102
9102
9102
9102
9102
9102
9102
9102
9102
9102
9102
9104
9104
9109
9109
9109
9110
9110
9110
9110
9110
9111
9111
9111
9111
9113
9116
9116

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00

Short Text (Russia)

_
/

Long Text (Russia)


Short Text (English)

LoansAllow
- .. .
ResLoosSecur

SettlementsVendors
AdvancPaidMaterDeliv

AdvancPaidFixAssDelv
NonInvoDeliverVendor

DrawBillVendors
-./.-
SettlCredLandlordFed

SettVendorOnetimeCus

Settlementsustomer

Advances received
( )
SettlemCustomOTC
.
ARDepositEmpties/Bot
ReserveBadDebt<12m

ShTermBillDiskDiscou

DiscLong-termBillsEx

Long-termLoansOve

IncTaxIndivid
.
WagPaymTaxProfOnAc
() - WagPaymTaxProfOnAcPe
() -WagPaymTaxProfOnAcPe
.(././.)
VATRealisWagePaym
,
VATAdvPaymExport
(-)
VATRepaymBasePaid

VATRealisFA

ExcisDutyWagePayment

AdvPaymentExciseDuty
. .
SociasFundExpendDut

Deductions on SI
....
Deductions on Ret
....
Deductions on Ret

DeductSIFedBdg
T
DeductSISubBdg

AccidentInsurance

SalariesSettlement
. .
SettlTripCosts
.
CapitStDuesConstSett

SettlemPropeInsuranc

SettlmInsuranAcciden
., ..
SettlmRoad'UserTax

SettlemVendorComplai

Long Text (English)


Loans allow
Reserve loosind of value secur.
Settlements with vendors
Advances paid for material delivery
Advances paid for fixed assets delivery
Non-invoicing delivery vendors
Draw a bill to vendors
Settlements with creditor - landlord Federal / Mun
Settlements with vendors (one-time customer)
Settlements with customer
Advances received
Settlements with customers(one-time customer)
Account Receivables. Deposit Empties / Bottles
Reserve (bad debt<12m)
Short-term bill of exch.discounting
Discounting of long-term bills of exchange
Long-term loans(overdue)
Income Tax Individuals
Wage payments the tax to profit on acct

VAT on realization,wage payments


VAT advance payments Export
VAT to repayment -base paid
VAT to sold FA
Excise duty to the budget is wage payments
Advance payments,excise duty
Social insurance fund,dutys expend
Social insurance fund,wage payments
Retirement neces.insurance
Retirement neces.insurance
Social insurance payments to federal Budget
Social insurance payments to subFedBudget
Accident insurance
Salaries and wages settlements
Settlement on trip costs
Capital stocks dues, constitutor settlements
Settlements on property insurance
Settlements on life/accident insurance
Settlem.with non-budget funs,roads'use tax
Settlements with vendors,complaint

Long Text (Russia)


Short Text (English)

PostpTaxObligations
-
PTO-ProceedsFromReal
-
PTA-ChargInManufOfRe
- ., . PostpTaxObligationsA
-
PTO-OtherIncomes
-
PTO-MiscellaneousExp
- PostpTaxObligationsN
- PostpTaxOblNotOperat

ApportPropertSettlmn

AuthorisCapitalStock

Shares
DifferencesOnShares

DiffOnPrefStock

,
PrivlShareBougSha
.
ReserveFundAccLegSys
. . -
ChangeReserveCapital
. .
ChangeReserveCapLegR
.
ChangeResCapAccordin
. ChangeResCapAccConst
.
UpturValManufAssOver

UnrealGainPrevYear

UncoveredLossPrevYea

UncovLossCurrentYear
,, GrossRevenueOwnProd
,, ProductionCostsSales
, , SalesExpensesSales
, ,
VAT Sales
. ExportDutySales

.
DeliveryExpensesReim
..- PriceDifferCostPap_s


ExciseDutySales
. ,,
dministrativOverhead

PurchasPriceGoodSale
SellingExpensGoodsSo

VATgoodsSales

ExportTaxGoodsSales


DelivExpensesReimGoo

..- PriceDifferCostPap_s


ExciseDutyGoodsSale

AdministrOverhGoodSl

LossReimbursemRepInc

Long Text (English)


Postponed tax Obligations
PTO-Proceeds from realization
PTA-Charges connected to manufacture and realizati
Postponed Tax Obligations - administrative, sales
PTO-Other incomes
PTO-Miscellaneous expenses
Postponed Tax Obligations - not operation income
Postponed Tax Obligations - not operation expenses
Apportion propertys settlement
Authorised Capital Stock
Shares
Differences on Shares
Differences on preferred stock
Privileged issues bought from shareholders
Reserve fund according to legal system
Change of the reserve capital according to the leg
Change of the Reserve Capital under the leg by mea
Change of the Reserve Capital according to Constit
Change of the Res Cap according to Constituent Doc
Upturn value manufacturing assets after overprize
Unrealized gain of previous years
Uncovered loss of previous years
Uncovered loss of current year
Gross revenues own produktion
Production costs -sales
Sales expenses(sales)
VAT ( sales )
Export duty( sales )
Delivery expense reimbursement ( Sales )
Price differences of costs paper/sales price
Excise duty (sales)
Administrative overhead
Purchased price -goods sales
Selling Expense on Goods Sold
VAT(goods sales)
Export tax(goods sales)
Delivery expense reimbursement(goods sales)
Price Difference
Excise duty(goods sales)
Administrative overhead(goods sales)
Loss reimbursement(repayment income)

Long Text (Russia)


Short Text (English)
.. .
ChargIrrecovCredDat
.. .. .-
PrRecDueRefundLos

InvenDiffPositiveDif
.
CompensLayUpConctruc

Profits on lease
. ..,.,. CoverCompensatSum
.
,
ArrRecevSumBadDebt

InterestAcceptance

VATMaterAssRealizat
.
LossOffRestitutEmplo
,,,
LossAmercemSurchCast
.. DtIrrecCharDateExpir

..
ChargingIrrecovDebt
InvenDiffDeficits

LegalExpenses
. . ...-
CuttingProdExpensesR
LayUpConstructExpens

, SecuritServiceExpen


PaymBudgetOtherTax

Interest expenses

LossExtraordFact

SummarysDifferens
-
Prof/LossFrBilDiscou
- .
Prof/lossJointVentur
,,,/
ProfitAmerSurchAdmit
... .(. ...
FixAssNetBookValReal

VATFixedAssetRealiz


FixAssWritOffProdVal


FixAsseWriteOffExpen

FixedAssRealizSalTax

IncomeOfAssetSale

IndemnifForStorageOf
. ,
WritOffFixedAssetsCo
( )
Asset impairment
.
IndemnifForStorageOf

IncomeOfAgreementOnC
/
Profit/lossAttendanc

Long Text (English)


Charging off irrecoverable credit(date expiries)
Profit gain due refundable losses
Inventory differentials(positive difference)
Lay-up constructions compensation
Profits on lease
Coverage compensation sum
Arrival receivables sum, obtain as bad debt
Interest to acceptance
VAT from material assets by realization
Loss off restitution from accountab.employee
Loss off amercement and surcharge casts
Charging off irrecoverable debet(date expiries)
Charging off irrecoverable debt
Inventory differentials(deficits)
Legal expenses
Cutting of production expenses reservation
Lay-up constructions expenses
Security services expenses
Payments to budget other tax
Interest expenses
Material losses off extraordinary fact
Summary difference
Prof/loss from bill discounting
Prof/loss from take part in Joint venture
Profit on amercement and surcharge admited
Fixed assets net book value on write-off
VAT from fixed assets by realization
Fixed assets write-off, product value
Fixed assets write-off,expenses
Fixed assets realization,sales-tax
Income of asset sale
Indemnification for storage of the Inhibited Objec
Written off fixed assets, cost of a product
Asset impairment (IAS the account)
Indemnification for storage of the Inhibited Objec
Income of the agreement on a concession
Profit / loss from attendance in a joint venture

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