This is a type of financial statements that is formed in the process of liquidation of an institution. The main purpose of its compilation is to determine the state of the property and economic operations of the organization on the actual date of its liquidation. Next, we will consider how to draw up a liquidation balance sheet, we will give an example for a state budget organization, for others it is filled in the same way.

There are the following types of document:

• intermediate - information on the state of property affairs and on mutual settlements with creditors of the liquidated institution;
• final - financial statements, which are formed after the completion of all settlements with counterparties, repayment of receivables and payables to suppliers, employees and authorized bodies, and which contains information about the assets remaining in the institution, subject to distribution among the founders.

The value of assets in the corresponding line of the final balance sheet should not exceed the same indicator of the intermediate LB. If such a violation is detected, the inspector of the Federal Tax Service Inspectorate has the right to demand explanatory data and refuse the organization to carry out the liquidation procedure.

Liquidation balance sheet and the procedure for its preparation

Formally LB is not approved by the current legislation. The form that organizations fill out is regulated by order of the Ministry of Finance of the Russian Federation of July 2, 2010 No. 66. According to the recommendations of the Federal Tax Service of Russia, its name should be noted in the LB form - intermediate or final balance(Letter No. SA-4-7/13101 dated 07.08.2012). LB can be filled in form No. 1 " Balance sheet” and approved by the founders, participants or the person (body) that made the decision to close.

Legislatively established LB forms for state-owned institutions - form 0503230 (order of the Ministry of Finance dated December 28, 2010 No. 191n), budgetary and autonomous - f. 0503830 (Order No. 33n) and credit institutions— form 0409101 (Instructions of the Bank of Russia dated November 12, 2009 No. 2332-U). When compiling the document, follow the current procedure for filling out the forms established in the relevant orders of the Ministry of Finance.

The accounting department represented by the chief accountant is responsible for the preparatory work (collection and processing of the data required for filling) and the process of compiling the LB, despite the fact that, according to the law, the liquidation commission should be involved in the procedure for collecting and preparing the relevant documents.

Liquidation balance sheet

2019 liquidation balance sheet example

Last financial statements upon liquidation

Features of accounting, formed in the process of liquidation of the organization, are regulated by Art. 17 402-FZ dated 06.12.2011. A characteristic feature is the incompleteness of the reporting period of the liquidated institution. The beginning of the reporting period begins on January 1, and the end - at the time of entering into the Unified State Register of Legal Entities information about the end of the functioning of the organization. The last reports are filled out on the day that precedes the date of making an entry on liquidation in the Unified State Register of Legal Entities legal entity. Reporting is formed according to the information specified in the approved LB and the financial and economic operations of the institution carried out during the period of liquidation. The composition of the latest reporting, the procedure for its preparation and the monetary measurement of objects should be established by federal standards (clause 9, clause 3, article 21 of Law No. 402-FZ), however, at the moment there are no federal standards and a fixed procedure for the submission of the latest financial statements.

There are many balance sheets that are classified by purpose, content, filling algorithm. One of the varieties is the so-called. It is compiled to accurately describe the financial position of the company as a result of the termination of its work as a legal entity.

However, before its direct filling, an intermediate liquidation balance sheet is formed, which first characterizes the real financial condition liquidated enterprise.

Why is it needed?

An interim balance sheet is a document that includes data on the composition of the property of a liquidated legal entity, a list of claims made by creditors, the results of their consideration and satisfaction by the company.

It is created in order not only to accurately reflect the current financial situation of the company located, but also to identify the best "painless" ways to satisfy the new requirements of creditors, in most cases who have already lost confidence in the organization.

Such a document should be drawn up at the first request of both the owner and management of the company, as well as persons who have previously provided loans and collateral.

Who signs and approves it?

The interim liquidation balance sheet is filled in by a special commission. It is created by the owner of the company or a body authorized by him together with the labor collective.

The liquidation commission must:

• evaluate the "cash" property of the company (by drawing up a preliminary balance sheet);
• pay off creditors;
• draw up the final balance sheet and provide it to the owner.

Tellingly, there is still no normatively accepted form of the document in question. Legislatively approved only a few requirements for it:

• written form;
• information on the composition of the property of the liquidated legal entity. faces;
• list of claims from creditors (clause 2, article 63 of the Civil Code).

The recommended form to fill out is No. 1 "Balance Sheet" (dated 2010). This form does not contain fields where creditor claims and the results of their consideration are indicated, therefore the latter can be stated with confidence in any form - for example, in the form of an act or a protocol later attached to the document. Next he signed by the head of the commission.

The balance sheet is approved by the managing body or participants (co-founders) of the legal entity liquidating the company. The statement can be in 2 formats:

• corresponding marks on the interim balance sheet itself;
• the written decision or protocol attached to it.

In some legally justified cases, the balance sheet is approved in accordance with the requirements of the authorized state body.

Filling order

The document is completed in the following sequence:

1. Non-current and current assets liquidated company: intangible assets, fixed assets, construction in progress, investments, raw materials and materials, finished products, VAT on acquired valuables, receivables.
2. Available capital (authorized, additional) and reserves.
3. Long-term and short-term liabilities (loans, credits).
4. Information about the availability of valuables.
5. Claims of creditors at the time of approval of the document.
6. Date of compilation and signature of the chairman of the commission.

Detailed information about this document is presented in the following video:

What date is it made for?

An interim balance sheet is drawn up after the expiration of the period for the possible primary repayment of accounts payable and just so that creditors can make new claims.

Thus, the deadline for compiling the document is 60 days from the date of publication of data on the start of liquidation companies in the State Registration Bulletin. Unless, of course, the liquidation commission sets a longer period for presenting claims from creditors - and they have the right to do so.

Interestingly, this balance sheet is often drawn up repeatedly, and its possible number is determined by:

• the duration and nuances of the liquidation period;
• the information needs of the owners of the company and its creditors;
• changes in the requirements put forward by creditors.

Much more "fatal" is considered to be the final liquidation balance - the final report on the real financial position organization, displaying its assets, liabilities and available at the date of "destruction" equity. The liquidation date is the day the company is excluded from the state register. This "last" balance is also called zero, since all of its articles are equal to zero.

Where and when is it served?

The already approved and signed preliminary balance sheet is submitted by its direct compilers to the body registering the company - the Federal Tax Service.

After that, the liquidation commission undertakes to make payments to creditors through the company's financial resources, thereby fully repaying accounts payable.

If there is not enough money, the commission must sell all the tangible and intangible property of the liquidated organization and pay off debts at the expense of the proceeds. If after that not all debts are successfully eliminated, the commission files an application for bankruptcy of the company. The same should be done even if the intermediate balance itself “signals” of such a dangerous outcome – according to Russian legislation, from that moment the company is also characterized as bankrupt.

That is the main benefit of this document. Therefore, it is recommended to draw it up as transparently as possible, in compliance with all formal requirements - which, meanwhile, are not so many.

The liquidation balance sheet is drawn up at the closing of the organization. Whether the liquidation balance must be zero or not, in which case a zero liquidation balance arises, you will learn from our material.

Stages of the liquidation procedure

To get an answer to the question "The liquidation balance should be zero or not?" Let's take a look at a few points related to the procedure for liquidating an enterprise.

In Art. 61-64 of the Civil Code of the Russian Federation, the stages that a company must go through during liquidation are highlighted:

1. Making a decision by the management body or the sole owner to close the enterprise.
2. Informing the tax inspectorate about the decision to change the data in the Unified State Register of Legal Entities.
3. Approval of the special commission on liquidation.
4. Public announcement of the termination of activities, for example, through the media, on Internet resources.
5. Conducting an inventory of property and liabilities, taking measures to collect receivables and notifying creditors of the liquidation of a legal entity.
6. Drawing up an interim liquidation balance sheet.
7. Final settlement with creditors.
8. Preparation of the final (final) liquidation balance sheet
9. Distribution of property of a legal entity remaining after satisfaction of creditors' claims to its founders (participants).
10. State registration of the results of closing the company.

So, in the process of liquidation, several liquidation balance sheets can be drawn up: intermediate and final. However, they do not have to be the same.

Interim liquidation balance sheet

An interim liquidation balance sheet is drawn up by the liquidation commission only after the deadline for submitting claims by creditors (clause 1, article 63 of the Civil Code of the Russian Federation).

The interim liquidation balance sheet must contain the following information:

• on the property of the liquidated organization (based on the results of the inventory);
• the list of claims submitted by creditors and the results of their consideration;
• a list of claims satisfied by a court decision that has entered into legal force, regardless of whether such claims were accepted by the liquidation commission.

Data on property must be confirmed by inventory materials (clause 27 of the PBU on accounting and accounting, approved by order of the Ministry of Finance of the Russian Federation of July 29, 1998 No. 34n). As a rule, the list of claims submitted by creditors and the results of their consideration by the liquidation commission are given in an appendix to the balance sheet, the received document is numbered, stitched and sealed on the back. Thus, based on the requirements for an interim liquidation balance sheet, it can be argued that it cannot be zero.

The interim liquidation balance sheet is approved by the founders (participants) of the legal entity or the body that made the decision to liquidate. In some cases, the interim liquidation balance sheet is approved in agreement with the authorized state body. This procedure is provided for in paragraph 2. Art. 63 of the Civil Code of the Russian Federation. Please note that it is not necessary to approve an interim liquidation balance sheet if at least one of the following circumstances occurs:

• the court accepted for proceedings the creditor's statement of claim against the liquidated company, and the decision on this case (another judicial act completing the proceedings on the case) has not yet entered into force;
• in relation to the company being liquidated, an on-site visit is carried out tax audit and the final document on it has not yet entered into force.

The law does not directly prohibit the approval of an interim liquidation balance sheet in each of these cases. However, if at least one of them is present, submit a notification to tax authority it is impossible to draw up an interim liquidation balance sheet (subparagraphs “b”, “c”, paragraph 4 of article 20 of the law “On state registration... "dated 08.08.2001 No. 129-FZ).

Despite the fact that Law No. 129-FZ does not directly indicate the obligation to submit an interim liquidation balance sheet to the registering authority, it is necessary to submit it, since without an interim balance sheet it will be impossible to verify the reliability of the liquidation balance sheet. And the reliability of the liquidation balance sheet is a necessary condition for registering the liquidation of an organization.

Liquidation balance must be zero or not

After all settlements with creditors are completed, a liquidation balance sheet is drawn up, which must also be approved by the founders (participants) of the legal entity or the body that made the decision to liquidate the legal entity (clause 6, article 63 of the Civil Code of the Russian Federation). And here again the question arises: "The liquidation balance should be zero or not"? The answer to this question is ambiguous. The fact is that at the moment there has not been developed a single methodological approach, enshrined in the NLA, to the procedure for compiling the indicators of the final liquidation balance sheet. In addition, Art. 63 of the Civil Code of the Russian Federation does not establish the priority of drawing up a liquidation balance sheet before distributing property between owners. It says only that both of these actions must occur after the repayment of the creditor. It also makes it difficult to answer the question "The liquidation balance should be zero or not?" the fact that the issue of the competence of the liquidation commission to independently make a decision on the distribution of property remaining after settlement with creditors between participants (founders) has not been regulated by law.

In principle, both positions are valid: that it should be zero, and that it can have indicators (except for creditors).

Thus, if we assume that the liquidation commission is authorized to distribute the property remaining after settlement with creditors among shareholders and the liquidation balance sheet can be drawn up after the distribution of property, then the answer to the question "The liquidation balance sheet should be zero or not?" positive.

If, however, we assume that the decision on the distribution of property remaining after settlement with creditors is made by the shareholders, and the liquidation balance sheet must contain information about such property, then the answer to the question "The liquidation balance sheet should be zero or not?" negative.

Due to the uncertainty of the legislation on this issue, it seems that both of the stated positions may be valid, although each of them has its drawbacks.

Consequences of drawing up zero and non-zero balances

The disadvantage of the first position may be the presence of receivables among the assets of the liquidated organization, the collection of which can take quite a long time, and, accordingly, the preparation of the liquidation balance sheet will be postponed indefinitely (until all receivables). The second drawback of this position is the uncertainty in the procedure for resolving a possible dispute between the participants as to which of them should receive the remaining property. According to paragraph 8 of Art. 63 of the Civil Code, in the event of a dispute regarding which of the participants to transfer the thing, the liquidation commission must sell this thing at an auction, but it seems that certain difficulties may arise with this issue, because this thing has already been transferred to one of the participants by decision of the liquidation commission. Obviously, in this case, the zero liquidation balance can be approved only after the dispute between the participants is resolved.

The disadvantage of the second position may be the presence among the assets of the liquidated organization of property taxable transport tax and/or property tax. In this case, the liquidated organization continues to be the payer of these taxes, and it continues to form accounts payable for these taxes until the distribution or sale of this property. And, therefore, in this case, the liquidation balance cannot be approved, since there will be tax payables.

Liquidation balance sheet: sample filling

The liquidation balance sheet does not have a specially approved form. It is filled out on a form, which was adopted by order of the Ministry of Finance of the Russian Federation dated July 2, 2010 No. 66. At the same time, its name must be indicated: interim liquidation balance sheet or liquidation balance sheet. Such recommendations were given in the letter of the Federal Tax Service of Russia dated 07.08.2012 No. SA-4-7/13101.

On our website you can download the balance sheet form "Filling out form 1 of the balance sheet (sample)" .

The liquidation balance sheet is drawn up according to the same rules as the usual quarterly and annual balance sheets.

For information on how to fill out a balance sheet, read the article. "The procedure for compiling the balance sheet (example)" .

There are no special rules for compiling an interim liquidation balance sheet (you can download a sample of filling in a zero balance sheet during liquidation on our website).

Latest financial statements

And a few more words about the financial statements of a liquidated legal entity. Features of financial statements during liquidation are given in Art. 17 of the Law "On Accounting" dated December 6, 2011 No. 402-FZ. The reporting year of the liquidated company is incomplete. It begins, as usual, on January 1, but ends on the date preceding the date of the entry into the Unified State Register of Legal Entities about its liquidation. On the date preceding the date of entry into the Unified State Register legal entities records on the liquidation of the legal entity, the last financial statements are drawn up. It should be drawn up on the basis of the approved liquidation balance sheet and data on the facts of economic life that took place in the period from the date of approval of the liquidation balance sheet to the date of making an entry on the liquidation of the company in the Unified State Register of Legal Entities. Thus, the latest financial statements are not the successor to the previous financial statements, but to the liquidation balance sheet.

In sub. 9 p. 3 art. 21 of Law No. 402-FZ says that the composition of the latest financial statements, the procedure for its preparation and the monetary measurement of objects in it should be established by federal standards. But today such standards have not been approved and the procedure for submitting such reports to any state bodies has not been established.

Results

The liquidation balance can be intermediate and final. An intermediate version should reflect information about the obligations, property and capital of the organization, as well as contain a list of claims filed by creditors, the results of their consideration and a list of claims satisfied by a court decision that has entered into legal force, regardless of whether such claims were accepted by the liquidation commission. The interim liquidation balance cannot be zero.

The final liquidation balance sheet is drawn up after the completion of settlements with creditors and in it the article " Accounts payable» must be equal to zero. There is no unambiguous answer to the question “the liquidation balance should be zero or not”. The liquidation balance sheet does not have a specially approved form and is filled out on the form of a regular balance sheet.

Final liquidation balance sheet in 2016. In what period and how to compose it correctly? Download the liquidation balance sheet.

What is a liquidation balance sheet?

The liquidation balance sheet is a balance sheet that is drawn up in the process of liquidating an LLC in order to determine the actual property state of affairs of the liquidated enterprise.

The liquidation balance can be intermediate and final.

The final liquidation balance sheet is drawn up after the repayment of all debts to counterparties, employees and the state (taxes, insurance premiums etc.). It contains information about those assets of the company that remain and should be distributed among the founders and participants of the LLC.

Please note that the amount of assets in the final balance sheet should not be more than in the interim balance sheet, otherwise the tax office may request clarification and even refuse to liquidate the company. This is done in order to identify unscrupulous liquidators who temporarily withdraw their assets from the LLC in order not to pay debts to creditors.

Form (form) and procedure for compiling the liquidation balance sheet

Preliminary preparation of data and the very preparation of the liquidation balance sheet, due to its specific nature, usually fall on the shoulders of accountants. Although formally, according to the law, this procedure must be carried out by the liquidation commission.

At the time of 2016, there was no established form of the final liquidation balance sheet for commercial organizations (except for banks and budget institutions). Therefore, it must be developed independently.

You can download the developed form of the final liquidation balance sheet for free.

After drawing up the final liquidation balance sheet

After the final liquidation balance sheet has been drawn up, it must be approved by the persons who accepted it. To do this, they need to draw up or put down the appropriate marks directly on the balance sheet.

Together with the final balance, the liquidation commission transfers to the disposal of the founders (participants) all the property remaining after settlements with creditors. These assets must be distributed among the founders (participants) in accordance with their shares in the authorized capital.

Once all calculations have been made, tax office it is necessary to submit the final package of documents for liquidation:

Minutes of the general meeting of participants on the liquidation of the LLC in 2016

What is the minutes of the general meeting of participants

This document is drawn up at the first stage of liquidation of the LLC immediately after the decision on liquidation was unanimously adopted at the general meeting of participants. If there is only one member in the organization, then it is compiled.

In addition, a liquidation commission is appointed. Passport details of each member of the commission must be entered in the protocol general meeting founders.

Form of the protocol on the liquidation of LLC

You can download the form of the minutes of the general meeting of participants on the liquidation of an LLC for free.

A sample protocol on the liquidation of an LLC in 2016 Below is a sample of filling out a protocol on the liquidation of an LLC, valid in 2016:

The decision to liquidate an LLC with one founder in 2016

What is the decision to liquidate an LLC with one founder

This document is drawn up if there is only one participant in the organization and it has been decided to start the liquidation procedure for the LLC. If there are several founders in the organization, then it is necessary to draw up.

In addition, a liquidation commission is appointed. The passport details of each member of the commission must be included in the decision of the sole founder on liquidation. Form decision on the liquidation of LLC in 2016

You can download the decision form on the liquidation of an LLC with one founder (2016) for free.

Sample decision to liquidate an LLC in 2016 Below is a sample of filling out a decision to liquidate an LLC with one founder:

Minutes and decision on approval of the liquidation balance sheet

After the final liquidation balance sheet is drawn up, it must be approved by the persons who made the decision to liquidate. To do this, they need to draw up a protocol of the general meeting of participants or draw up a decision of the sole founder (if the organization has only one participant).

Application for liquidation of a legal entity under the new form Р16001

An application in the form P16001 is submitted to the tax office at the last stage of liquidation of the LLC.

Please note that the application form P16001 must be notarized.

Application form Р16001

Application for liquidation of a legal entity valid in 2016 (download the form).

Instructions for filling out the P16001 form

Below is detailed instructions on filling out an application in the form P16001 in 2016:

General filling rules

• form P16001 is filled in capital letters in Courier New font (size 18)
• dashes in empty cells do not need to be put

Title page

• Section 1 indicates the TIN, PSRN and the full name of the liquidated legal entity. All these data can be found in the extract from the Unified State Register of Legal Entities.
• Section 2 indicates the date of publication of the announcement of the decision taken on liquidation in the press organ in which data on the state registration of legal entities are published (“State Registration Bulletin”).

Sheet A. Information about the applicant

Section 1 indicates the code of the person who is the applicant:

• "1" - head of the liquidation commission
• "2" - liquidator

Section 2 contains information about the applicant:

• Line by line last name, first name, patronymic (in full)
• TIN (if available)
• Date and place of birth in full accordance with the passport
• Details of an identity document (usually a passport, code "21")
• Address of residence in accordance with CLADR
• Contact information (phone, e-mail)

In Section 3, you only need to indicate the preferred method of obtaining documents from the IFTS:

• "1" - issue personally to the applicant
• "2" - issue personally to the applicant or a person acting on the basis of a power of attorney
• "3" - send by mail

All other data in Section 3 must be completed by hand in the presence of a notary.

Section 4 is filled in by a notary or a person replacing him.

The official instructions for filling out the new P16001 form can be downloaded free of charge.

Note: You can also fill out an application on form P16001 using special program from the FTS.

Sample of filling out the form Р16001

Below is a sample of filling out the form R16001 2016:

Sample of completion of the final liquidation balance sheet

Below is a sample of filling out the final liquidation balance sheet for 2016:

Source: www.malyi-biznes.ru

The accountant of a closing enterprise has to deal with such a concept as a liquidation balance sheet. However, not everyone is familiar with the order of its compilation. Let's find out how the interim balance sheet differs from the final one, and learn how to correctly draw up both of these documents.

In what cases can a liquidation balance sheet be drawn up?

The liquidation balance sheet (LB) is a balance sheet that characterizes the economic condition of the enterprise at the time of liquidation. That is, this is a report compiled at the time of the closing of the company. A balance is being made so that in the future there are no problems with the tax service, other government agencies and creditors.

There are 2 types: intermediate and final. The preparation of documents in both these cases is assigned to the accounting department of the company.

The procedure for the liquidation of organizations

According to Art. 61 Civil Code RF, the closing of the company is carried out with the termination of its functioning without transferring the rights of use and ownership to third parties. Closing a company can be voluntary or forced.

The decision to liquidate on a voluntary basis is made by the founders, who must be members of the liquidation commission. The process of forced closure of the company is initiated by creditors or supervisory authorities and takes place through the court.

The decision to liquidate the organization

There are several reasons why a business may close:

• bankruptcy;
• business merger or restructuring;
• closure of the organization by the voluntary decision of the owner;
• termination of existing activities;
• conducting activities that do not correspond to the direction of the enterprise.

What does the algorithm for closing a company look like?

1. Estimation of the property condition of the company.
2. Accounting for expenses.
3. Compilation of a register of creditors' claims and consideration of claims.
4. Interim liquidation balance.
5. Sale of existing assets.
6. Accounting for the costs of bankruptcy proceedings.
7. Satisfaction of creditors' claims.
8. Registration of the liquidation balance sheet.
9. Liquidation of the enterprise.

The first step towards the liquidation of the organization will be a meeting of shareholders and founders, at which they will decide on its closure. The decision taken is recorded in the minutes. If the company has debtors, then it is necessary to develop a mechanism for repaying the debt and determine the timing of the settlement of obligations.

The second step should be the appointment of a liquidation commission. The rights to manage the organization will be transferred to her. The commission is obliged to warn creditors about the date of closing the company.

• decision on the appointment of a liquidation commission;
• completed form P15001.

The last document must be notarized. To do this, the specialist will require the following documents:

• an extract from the registration register;
• articles of association;
• certificates of TIN and OGRN;
• protocol on the appointment of the head of the company.

Sample of filling out the form Р15001

The form is filled out according to the same rules that apply to the compilation tax reports. Namely: it is customary to fill out the form in a typewritten way, in capital letters; dashes should not be made in empty columns.

It is necessary to inform interested parties about the closure of the enterprise: for this, an advertisement should be placed in the newspaper.

If the LLC does not have a debt obligation, then the tax service will coordinate the timing of inspections with government agencies. Based on the results of the fulfillment of obligations between the company and creditors, an intermediate LB is formed.

Interim liquidation balance sheet and the procedure for its preparation

An intermediate LB is drawn up by accounting staff. The purpose of this document is to specify the financial position of the company at the time of its dissolution.

Stages of drawing up LB

1. The value of the company's property is calculated: buildings, assets, cash. If the organization does not have enough assets to pay off debts, then liquidation is carried out in accordance with Article 65 of the Civil Code of the Russian Federation. As an annex to the LB, a document is drawn up, which includes complete list organization's property.
2. A register of claims of creditors for the payment of debts is compiled.
3. If the company is unable to repay the debt, then its property is sold at auction.
4. The balance sheet is filled in, where it should be indicated total cost property and creditors' claims against the liquidated company.
5. Information about receivables is provided.

How to draw up the correct liquidation balance sheet

An intermediate LB is drawn up in accordance with Form No. 1 "Balance Sheet" based on the latest accounting report. The conditions put forward by creditors are required to be attached to the main document.

The interim balance sheet is sometimes drawn up several times. The reasons for issuing a new document may be the duration of the process and changes in the terms of the agreement between the founders and creditors.

The decision to approve the intermediate LB is made by the management bodies or founders, at the initiative of which the company is liquidated.

It is necessary to inform the Federal Tax Service that the company is in the process of liquidation. A notification in the form P15003 is attached to the interim. The completed package of documents is submitted to the registration authority.

Please note: during the verification of the documentation, the liquidation commission is obliged to fully repay the company's debt.

Can an intermediate LB be zero

The interim liquidation balance cannot be zero, since the company is still in the process of selling off property, settling obligations, and receiving receivables.

Who must sign the explanatory note

An explanatory note may be attached to the liquidation balance sheet. It contains comments on individual paragraphs of the main document. Explanatory note is a form of reporting. It must be drawn up in cases of liquidation of the company.

The document is drawn up by the accounting department of the company, signed by the head of the liquidation commission. If all claims of creditors are fulfilled in full, then the final liquidation balance sheet is drawn up.

final balance

This is a document containing the final information about the payments made. It takes into account payments of debtors and repayment of accounts payable. The property remaining after the liquidation procedure is transferred to the director of the company.

Details of how the dismissal of employees occurs during the liquidation of the enterprise:

There is no special form for drawing up the final balance sheet. Usually, an annual balance sheet is used to draw up this document. Applications are usually made to the LB, which indicate the results of the procedure for closing the company. Their forms are developed by the liquidation commission. Documents are given to the relevant authorities.

After checking the documentation, the final dissolution of the enterprise is carried out. The company is removed from the register, accounts in banks are closed, information about is published.

Please note: information on the liquidation of the company is entered in the Unified State Register of Legal Entities.

And the latest financial statements must also be drawn up. It describes the activities of the company during the liquidation period. This document must be approved by the body that made the decision to close the enterprise.

LB delivery date

Feature of preparation financial statements liquidated enterprise is such that it is drawn up for incomplete year. The beginning of the period will be January 1, and the end will be the date preceding the entry into the Unified State Register of Legal Entities about the liquidation of the company. The final balance should be submitted within 3 months after the company is excluded from the unified register.

Is null final subject to approval?

There is no single methodological answer to this question. Specialists tax service believe that the item "Accounts payable" should definitely be equal to zero, but the balance sheet currency may be different from zero.

In addition to drawing up the final balance sheet, it is necessary to make a decision on its approval. Below is a sample of this document.

The liquidation balance sheet is a form of accounting report, it shows the balance of the company's funds after its liquidation. It exists in 2 formats - interim and final balance. The final LB must be submitted to the tax office to exclude the company from the Unified State Register of Legal Entities.