Interim liquidation balance sheetis provided after an assessment of the property of a bankrupt enterprise, inventory, and after the identification of creditors and the determination of the register of their claims. Formation of information is carried out at the beginning of the bankruptcy proceedings to reflect the property state of the company prior to the sale of its assets, as well as the implementation of any expenses by the commission.
The interim balance sheet is designed to reflect the resultsconsideration of creditor claims. In this regard, its formation is possible not earlier than the register of requirements will be closed, that is, after the end of the period that is established for the presentation of claims. During this time, the property is valued and inventoryed, which was available to the debtor at the time of bankruptcy.
The interim liquidation balance sheet is made in accordance with the requirements contained in the Accounting Regulations. This Regulation is approved by the corresponding order.
How to make a balance? It should be noted that there are mandatory information that must be reflected in the document. In particular, the interim liquidation balance sheet contains:
- List of facilities and buildings, with indicationname, inventory number, its location, actual wear and tear. Information on the year of commissioning and on the residual value is also indicated.
- List of equipment, machines and other fixed assets with full information about each object.
- List of uninstalled equipment, facilitiesunfinished capital construction. In this case, the date of the beginning of the erection, the actual volume, name, location, book value is indicated.
- The list of long-term investments and intangible assets with a specified value in accordance with the asset balance.
- List of costs, stocks, money and other things withindication of unfinished production, resources, animals for fattening and growing, VAT on purchased goods. The same list includes settlements with debtors for products, services or work, with the budget, subsidiaries, personnel on promissory notes, and other transactions with other debtors. In addition, the list contains advances that are issued to contractors and suppliers, cash, short-term investments, settlement and currency accounts, cash.
- List of claims filed bankruptlegal entity creditors. In this case, the name of the creditor (in accordance with the order), the amount of the debt, as well as the decision on satisfaction, is indicated.
As a rule, the interim liquidation balance sheetreflects a large loss of the enterprise. At the same time, the firm does not have a profit, its account is "zeroed out", there are practically no cash funds at the cash desk, and there are also no materials and goods (liquid assets). In this case, there are non-current assets, which seek to divide the founders among themselves.
The work of a bankrupt enterprise can bedivided into two stages: before deciding on the elimination and after it. At the first stage, the usual activity of production is carried out: funds are invested, taxes paid, wages are given out.
After the decision to eliminateinventory is carried out, its results are summed up, expenses on publication about bankruptcy are carried out. At the same time, the company's fixed costs are incurred. Also, funds are spent for the salaries of members of the liquidation commission, calculations are corrected after reconciliation with counterparties and the budget.
When the document is drawn up, it is approved by the founders of the company. After that, the liquidation balance is agreed with the authority that registered this legal entity.p>