Web Consolidation 76 N Login. Data consolidation technology

Unified system of electronic document management of state authorities of the Yaroslavl region

Information system of electronic document management of state authorities of the Yaroslavl Region (ESID ECM YAO) and municipal regions of the Yaroslavl Region (SED MR YAO). The system ensures the construction of a single documentarization and management space of the authorities of the Yaroslavl region, the transparency of the activities of the authorities, reduces the costs and complexity of processes. All state authorities and local governments of the Yaroslavl region are involved in electronic document flow. The users of the system are about 4500 employees of the authorities of the region.

RKIS "GU-YAO"

Regional comprehensive information system "Public services - Yaroslavl region" (RCIS "GU-Yao"), established as part of the implementation of the Federal Law of July 27, 2010 N 210-FZ "On the organization of the provision of state and municipal services". The system ensures the automation of administrative procedures for the provision of state (municipal) services in the territory of the Yaroslavl region with the use of information and communication technologies, and also implements the process of interdepartmental electronic interaction of state authorities and local government authorities. Users of the system are more than 700 employees of the authorities of the region.

Program complex ensuring automation of the process of formation and placement of information on the activities of state and municipal institutions of the Yaroslavl region on the official website of the Russian Federation to accommodate information on state (municipal) institutions www.bus.gov.ru. The collection of indicators of structured information on institutions (including their processing and storage) is ensured, consolidating information on the activities of state (municipal) institutions, taking into account the approved list of services (works), as well as the formation of statistical and analytical reports on their activities. Users of the system are more than 1900 employees of state and municipal institutions of the Yaroslavl region, as well as financial bodies and main budget managers.

The information system used for the purpose of organizing and conducting distance learning and testing employees of the authorities of the Yaroslavl region. The system provides a collection of applications for training, planning and conducting the schedule of electronic training courses, the collection of feedback on training is carried out, which in the complex contributes to the professional development of employees of the authorities of the region. The total number of system users exceeds 4100 employees of the authorities.

Information System Support User OGV Yao (Helpdesk)

Information system for technical support and solving problems of users with computers, hardware and software. The system provides a single point of appeals to the technical support service, a convenient and understandable mechanism for users, to monitor the execution of applications. For specialists of technical support services, this is monitored by the sequence of execution of work spent time and resources. Storage of the knowledge base in past requests, identifying problem areas of IT infrastructure and information systems. Users of the system are more than 3,000 employees of the authorities of the region and subordinate institutions.

Portal of methodological support and technical monitoring of the components of the electronic government of the Yaroslavl region ()

An information system that maintains statistical information on the proceedings of the interdepartmental electronic interaction of state authorities (federal and regional) and local government authorities of the Yaroslavl region, technical monitoring of the components of the electronic government of the region. It is also used to post information (including user documentation) on information systems that are part of the electronic government.

Information system "AISDOU"

The AISDOU automated information system provides automation of the order accounting process, monitoring the status of the order and movement of pupils, automating the enrollment process into an educational institution. Using IPs automated processes for providing services to the applicant: submission of applications, informing the progress of the service, informing about the results of the provision of services. "AISDOU" was created to implement the rights of citizens of the Russian Federation for education, guarantees of the general accessibility and freeness of pre-school education in state and municipal educational institutions in accordance with Article 43 of the Constitution of the Russian Federation. With its help, the transparency of the prior to the provision of state and municipal services for the applicants is ensured, a single register of waiting is formed and strict sequence is observed when recruiting.

Centralized Visitor queue management system in the Yaroslavl region

A centralized system for managing visitors' queues in the Yaroslavl region is designed to automate visitors receiving processes in the executive authorities, local governments and institutions of the Yaroslavl region. The system allows: to conduct an operational and pre-record via the Internet, including through the EGU, the portal of the state authorities of the Yaroslavl region and other departmental portals; improve the quality and speed of the provision of services; obtain an assessment of the quality of work of specialists and the provision of services; Control and analyze the statistics of the workload of specialists.

GIS "Contingent"

The regional segment of GIS "Contingent" is an automated information system created by the subject of the Russian Federation, and intended for automation at the level of the accounting region of the contingent of students, data on organizations engaged in educational activities, formation and transfer to the federal level of necessary information on the region. The creation of a regional segment of GIS "Contingent" is aimed at solving a number of topical problems of the development of pre-school, general, professional and additional education, including improving the quality and efficiency of making management decisions, due to the organization of effective interdepartmental electronic information exchange.

Web services "Asouy"

WEB services will automate the process of implementing services: "Registration in educational institutions that implement the main educational program of pre-school education"; "Providing information on the current student performance, the maintenance of an electronic diary and an electronic magazine of academic performance"; "Reception of applications and enrollment in an educational institution"; "Reception of applications and enrollment in a pre-school educational institution." The information system is designed to solve problems: automation of applications with EGU; Monitoring of applications filed in electronic form; Transfer of applications to the Departmental Systems of Asouy and Aystow; Informing the applicant about the provision of services

Web service IRBIS

Web services ensure the interaction of ENGGU and the libraries of the Yaroslavl region as part of the services "Getting access to a reference device of libraries, databases" and "providing access to digitized publications stored in libraries, including the rare books foundation, including compliance The requirements of the legislation of the Russian Federation on Copyright and Related Rights "

Government of Yaroslavl region

Decision

On the organization of processes of support and maintenance of the software package "Web-consolidation 86N"

In order to organize effective work on the implementation of the Federal Law of May 8, 2010 N 83-FZ "On Amendments to Selected Legislative Acts of the Russian Federation in connection with the improvement of the legal status of state (municipal) institutions" and

The regional government decides:

1. To approve the applied regulations for the organization of support and maintenance of the software complex "Web Consolidation 86N" to post information on the official website in the Internet.

2. Appoint the state budgetary institution of the Yaroslavl region "Electronic Region" by an authorized organization for placing information specified in the order of the Ministry of Finance of the Russian Federation dated July 21, 2011 N 86n "On approval of the procedure for providing information to the state (municipal) institution, its placement on the official website in Internet and maintaining the specified site, "on the official website to accommodate information about state and municipal institutions and the operator of the software complex" Web Consolidation 86N ".

(as amended by the decisions of the Government of the Yaroslavl region of 11.07.2014 N 676-P, from 29.12.2017 N 991-P)

3. Control over the execution of the decision is entrusted to the Deputy Chairman of the Government of the Region who supervisor finances.

(paragraph 3 in the red.)

4. The decision comes into force from the moment of signing.

Governor of the region
S.N.Yadrebov

Regulations for the organization of processes of support and maintenance of the 86N Web Consolidation software package for posting information on the official website in the Internet network

Approved
resolution
Government areas
from 05.05.2014 N 410-P

1. General Provisions

1.1. Regulations for the organization of processes of support and maintenance of the software complex "Web Consolidation 86N" for posting information on the official website in the Internet (hereinafter referred to as the Regulation) defines the procedure for the interaction of state (municipal) institutions of the Yaroslavl Region, executive authorities, local government bodies of municipal The formations of the Yaroslavl region in order to ensure the functioning of the software package "Web Consolidation 86N".

1.2. Software and technical solution for collecting, consolidating and unloading information on the official website of the Russian Federation to accommodate information on state (municipal) institutions www.bus.gov.ru (hereinafter referred to as the official website of the GMU) in accordance with the requirements of the Order of the Ministry of Finance of the Russian Federation from 21 July 2011 N 86N "On approval of the procedure for providing information by the state (municipal) institution, its placement on the official website on the Internet and the maintenance of the specified site" (hereinafter referred to as the order N 86N) provides the program complex "Web Consolidation 86N".

2. The main functions of the participants

2.1. Interaction participants are:

Curator System - Department of Finance of the Yaroslavl Region (hereinafter - the curator of the system);

An authorized organization for the placement of information on the official website of the GMU - the state budgetary institution of the Yaroslavl region "Electronic region" (hereinafter - the administrator);

(as amended by the Government Decisions of the Yaroslavl Region dated July 11, 2014 N 676-P)

Institutions - state (municipal) institutions of the Yaroslavl region;

Founders / Main managers of budget funds of state and municipal institutions of the Yaroslavl region (hereinafter - GRSHS);

Financial authorities of the municipalities of the Yaroslavl region.

2.2. The main functions of the system curator are:

Monitoring the timing and quality of published information about state (municipal) institutions;

System development methodology;

Regulatory regulation within the framework of competence.

2.3. The main features of the administrator are:

Maintaining the performance of the software complex "Web Consolidation 86N";

Dispatching and registration of appeals of participants in the interaction;

Administration, consulting users on the work of the software package "Web Consolidation 86N";

Password generation for users of institutions;

Support in the actual status of reference books:

public legal entities;

all-Russian classifier of units of measurement;

subsidies;

institutions;

public sector organizations;

founders;

Placement of information on state (municipal) institutions on the official website of the GMU;

Timely informing participants in interaction on violation of the timing of posting information, updates and changes in the system.

2.4. The main functions of the institution in the event of a legal act of the abnormative nature of the founder about the transfer of the right to placement on the official website of the GMU of documents on the state (municipal) institution to this institution are:

(as amended by the Decree of the Government of the Yaroslavl Region dated December 29, 2017 N 991-P)

Preparation and placement of electronic copies of documents;

Sending prepared documents for approval by the Founder / GRSS in accordance with Order 86n.

2.5. In the case of independently filling in the sections of the software package "Web Consolidation 86N" the main functions of the founder are:

(as amended by the Decree of the Government of the Yaroslavl Region dated December 29, 2017 N 991-P)

Providing relevant information about the establishment;

(paragraph introduced)

Filling the missing information on the details of the institution;

(paragraph was introduced by the Decree of the Government of the Yaroslavl Region dated December 29, 2017 N 991-P)

Preparation and placement of electronic copies of documents.

(paragraph was introduced by the Decree of the Government of the Yaroslavl Region dated December 29, 2017 N 991-P)

In the case of the adoption of the legal act of the abnormative nature of the founder on the transfer of the right to placement on the official website of the GMU of documents on state (municipal) institutions (s) to this (s) institution (s), the main functions of the founder are :

(paragraph was introduced by the Decree of the Government of the Yaroslavl Region dated December 29, 2017 N 991-P)

Monitoring the timing and quality of information provided by subordinate institutions;

Checking the correctness of completing information on subordinate institutions;

Sending documents for refinement in institutions in case of incorrectly completed information;

Coordination of information on subordinate institutions in the event of the provision of correct data.

2.6. The main functions of the financial authority are:

Formation and maintenance of the registry (list) of state (municipal) services (works);

Formation and maintenance of assentual subsidies directory.

3. The procedure for performing work on the input, verification and placement of information

3.1. Filling the software package "Web Consolidation 86N" data in accordance with the type of institution includes the filling of the following major sections:

Passport institution;

Financial and economic activity plan;

Information about the budget estimate;

State (municipal) task;

Information on the results of activities and the use of property;

Information on control measures;

Information on forms approved by order of the Ministry of Finance of the Russian Federation of 03/25/2011 N 33N "On approval of the Instruction on the procedure for compiling, submission of the annual, quarterly financial statements of state (municipal) budget and autonomous institutions" and the order of the Ministry of Finance of the Russian Federation of December 28, 2010 N 191n "On approval of the Instruction on the procedure for the preparation and submission of annual, quarterly and monthly reporting on the execution of budget system budgets of the Russian Federation":

(as amended by the Decree of the Government of the Yaroslavl Region dated December 29, 2017 N 991-P)

balance of state (municipal) institution (form 0503730);

report on financial performance results (form 0503721);

report on the implementation by the Institution of the Plan of its financial and economic activities (form 0503737);

report on financial performance (form 0503121);

budget execution report (form 0503127);

balance (form 0503130);

report on the execution of estimates of income and expenses by income-generating activities (form 0503137).

3.2. Filling the section "Passport institution" comes from these register of the Federal Tax Service for the Yaroslavl Region.

3.3. Filling the remaining sections of the software package "Web Consolidation 86N" data is carried out by the body carrying out the functions and powers of the founder of the State (Municipal) institution, or state (municipal) institutions independently (in case of adoption of the legal act of the abnormative nature of the founder on the transfer of right to placement on the official website GMU of documents on the state (municipal) institution of this state (municipal) institutions) on the basis of relevant documents.

(p. 3.3 as amended by the Government Decree of the Yaroslavl Region dated December 29, 2017 N 991-P)

3.4. Checking the correctness of the entered data is carried out by the founder / GRSS based on the placened scan copies of documents.

3.5. The administrator in accordance with the order of the governor of the region dated 13.03.2012 N 95-P "On measures for implementation in 2012 of the Federal Law of May 8, 2010 N 83-FZ and the order of the Ministry of Finance of the Russian Federation dated July 21, 2011 N 86N" carries out accommodation information on the official GMU website.

3.6. Terms and frequency of filling the software complex "Web Consolidation 86N".

3.6.1. Configuring data from an incorporation is carried out on the 10th and 25th of each month.

3.6.2. Filling with other data is made on time and in volumes that are regulated by order N 86n.

3.7. Within the framework of the functioning and maintenance process, the "Web Consolidation 86H" software is allocated features that are as follows are distributed among the participants of the interaction:

┌═════════════════════════════════════════════════════════════════════════════════‰
│ Software complex │
│ "Web Consolidation 86N" │
├ ═ ═ ═ ═ ═ ═ ═ ═ ═ ═ ═ ═ ═ ═ ═ ═ ═ ═ ═ ═ ═ ═ ═ ═ ═ ═ ═ ═ ═ ═ ═ ═ ═ ═ ═ ═ ═ ═ ═ ═ ┤
│ ┌═════════════════‰ │
════════════════════ │ Formation and │ │
│ / administrator, / │ maintenance │ │
│ / Financial body / ═════\u003e Regulatory │ │
═════════════════════ │ Reference │ │
│ │ information │ │
│ └════════┬════════… │
│ \/ │
│ ════════════════════ ┌═════════════════‰ │
│ / GRSH / founder, / │ formation │ │
│ / Financial body / ═══\u003e │Restra (list) │ │
═════════════════════ │ Services (works) │ │
│ └════════┬════════… │
│ \/ │
│ ┌═════════════════‰ │
════════════════════ │ │ Collection, │ │
│ / Institution, GRSH / / │ Consolidation, │ │
│ / founder, / ════\u003e │ Agreement<══════════┬═══════‰│
│ / financial body / │structed │ │ ││
═══════════════════════ │ INFORMATION │ │ ││
│ └════════┬════════… │ ││
│ \/ │ ││
│ ┌═════════════════‰ │ ││
│ │ formation │ │ ││
═════════════════ │ XML files │ │ ││
│ / Administrator / ═══════\u003e Constructed│ │ ││
═════════════════ │ INFORMATION │ │ ││
│ └════════┬════════… │ ││
│ official website GMU │ │ ││
├ ═ ═ ═ ═ ═ ═ ═ ═ ═ ═ ═ ═ ═ ═ ═ ═ ═ ═ ═ ═ ═ ═ ═ ═ ═ │ ═ ═ ═ ═ ═ ═ ═ ═ ═ ═┼═ ═ ═ ═┼┤
│ \/ │ ││
│ Closed part ════════════════════════════════════ ‰ │ ││
│ Official / Administrator / ═══════┤ Attachment │ │ ││
│ GMU site ════════════════════ │ Files │ │ ││
│ └════════┬════════… │ ││
│ \/ │ ││
│ ════════════════ ┌═════════════════‰ │ ││
│ / Administrator / ═══════┤ Submission to │ │ ││
═════════════════ │ Publication │ │ ││
│ └════════┬════════… │ ││
│ \/ ┌═══════┴══════‰││
│ ┌═══════ / \\ ════════ ‰ ‰ │ Formation │││
│ ┌══════════════< Наличие ошибок >═ Data protocol │││
│ │ └═══════ \\ / ══════════ ... │ │ Opponents│││
│ ┌═══════┴════════‰ └══════════════…││
│ │ signing │ ││
│ │ Using ES ES │ ││
│ └═══════┬════════… ││
│ └══════════════════════════‰ ││
│ \/ ││
│ ════════════════ ┌═════════════════‰ ┌════════════‰ ││
│ / Administrator / ═══════┤ Publication ├══┤ Making ├══ ...
══════════════════ │ INFORMATION │ │ Changes │ │
│ └═════════┬═══════… └════════════… │
│ \/ │
│ Open part ┌═══════════════════ ‰ ‰
│ official │ display │ │
│ GMU site │ information in │ │
│ │ open part │ │
│ └═════════════════… │
└═════════════════════════════════════════════════════════════════════════════════…

List of reductions used

EP ES is a single universal electronic signature certificate.

4. Participants' access to the 86N Web Consolidation software package

4.1. An appointment of access to the 86N Web Consolidation software package is made by the Administrator on the basis of an application for the registration of newly created institutions in the form in accordance with Appendix 1 to the Regulations aimed in electronic form at: [Email Protected], and the original power of attorney in the form according to Appendix 2 to the Regulations.

4.2. The administrator creates an account within 5 business days, generates passwords and provides on paper or electronically information to access the "Web Consolidation 86N" software package with a responsible employee employee after receiving the original power of attorney.

4.3. Heads of institutions for obtaining and taking into account the rights of access to the sections of the Web-Consolidation of 86N, within its competence, an employee is appointed as responsible for placing information about the establishment.

4.4. The specified employee must:

Timely place information on the establishment in the program complex "Web Consolidation 86N";

Inform the administrator about all software failures when working in the Email system: [Email Protected]

5. Responsibility for compliance with the Regulation

The heads of the bodies operating the functions and powers of the founders of state (municipal) institutions in the event of independently filling in the partitions of the Web Consolidation of 86N software package are responsible for organizing the collection, commissioning and transmission of information in the program complex "Web Consolidation 86N" in accordance with the Rules. In case of adoption of the legal act of the abnormative nature of the founder on the transfer of the right to placement on the official website of the GMU of documents on the state (municipal) establishment of this state (municipal) institutions, the responsibility for organizing the collection, commissioning and transmission of information in the software complex "Web Consolidation 86N" in accordance The regulations are assigned to the leaders of these state (municipal) institutions.

Appendix 1. Application for registration of newly created institutions

Attachment 1
to the regulations


Public-legal education	Name of the main manager manager of budget funds	KVK of the main managerial of budget funds	Inn institution	PPC institution	Complete name of a legal entity (institution)	Type of institution	Responsible performer
							full Name	position	e-mail address

Appendix 2. Power of attorney

Appendix 2.
to the regulations
(as amended by decree
Government of the Yaroslavl region of 29.12.2017 N 991-P)

POWER OF ATTORNEY

from ___________

(place of issue)

_______________________________________________________________________

(Complete name of the authority authorizing the founder

state (municipal) institution, or state

(municipal) institution, in case of a legal act

abnormative about the transfer of rights)

INN / CPP _______________________________________________________________

legal address: ________________________________________________________

address of the actual location: ______________________________________

represented by the director _________________________________________________________,

acting on the basis of the Charter, this attorney emphasizes

state budgetary institution of the Yaroslavl region "Electronic

region ", TIN 7606095476, CAT 760601001, Legal Address: 150003,

yaroslavl, ul. Victory, d. 16b, address of actual location:

150003, Yaroslavl, ul. Victory, d. 16b, represented by director ________________

Acting on the basis

charter, carry out functions on the formation and provision of information about

___________________________________________________________________________

(Full name of state (municipal))

institutions (s)

on the official website of the Russian Federation to accommodate information about

state and municipal institutions www.bus.gov.ru in accordance with

N 86n "On approval of the procedure for providing information to state

(municipal) institution, its placement on the official website in the network

Internet and maintaining the specified site. "

This power of attorney is issued for a period of three years since its

complete

Head ____________________ _____________________________

Chief Accountant ____________________ _____________________________

(signature) (deciphering the signature)

The analysis consists in crushing the surrounding world and the study of individual components. He itself is finite and lasts until the smallest indivisible particle is reached: a person - in society, an atom - in the world of matter and bytes in the information space. Having reached this turn, theoretical or practical limit of crushing, unwittingly devour into the wall. What is it? The inner world of man, so complicated and individual that he will be comprehended by no mind, but soul. A colossal and nothing comparable in its power of an atom, freeing which you can destroy the whole world. Senseless and incoherent strokes, they themselves do not represent a symbol and having no meaning. What should the shoulders? The roads for which everyone goes and paths run by their own legs, the result of constant choice and weighing, studying and making decisions. And here they are passing, and, looking at them, you understand that you can no longer live without movement and that the paths have passed make sense, they can be reduced to the highway. Combining scattered objects into the system and is synthesis. So we come to the synthesis through the analysis, to induction through deduction, and in the view, integrity appears.

Microeconomics as a region of knowledge is finite. On the one hand, the theoretical development prospects can extend to the plus of infinity or, on the contrary, go to almost unlimited minus. On the other hand, each company is not initially isolated from the world and cannot work according to the principles of Avtarkia, closed and in all senses of self-sufficient space. This is a separate part of something more, and an adequate idea of \u200b\u200bits activities can be formalized only when studying complex and diverse relationships and interdependes. And from the firm's place in a particular system, on how much it entered it, it depends largely, in which area - up or down from zero - will be its result. That is why, in addition to internal processes, the macroeconomic situation is studied, starting from the economy of the city and ending with global trends on a global scale.

And here, when we talk about the breadth of sight on the micro level, we will inevitably come to the conclusion about the need for consolidated data. Consider the situation when the decision to compile consolidated reporting comes from the manual and the data itself is oriented primarily to accept management decisions. On the one hand, this is good - freedom of action is practically not limited. On the other hand, it is not as good as it seems - the regulation greatly simplifies the task. Turn to the regulatory framework.

In accordance with Art. 43 of the Federal Law of December 2, 1990 No. 395-1 (ed. Dated July 27, 2006) "On banks and banking activities" The head credit organization of the banking group, the parental organization of the banking holding is and submit to the Bank of Russia for the purpose of supervision For the activities of credit institutions, consolidated reporting on the activities of the banking group and the consolidated reporting on the activities of the banking holding, each of which includes the consolidated accounting report, the consolidated statement of profit and loss, as well as the calculation of risks on a consolidated basis.

For the purpose of compiling, submitting and publishing consolidated reporting, the reporting of other legal entities should be included in the composition of these consolidated reports, in respect of which credit organizations included in the banking group, or the parental organization of the banking holding can have a significant (direct or indirect) effect on activities and decisions taken by the management bodies of these legal entities. The forms of consolidated reporting and the order of their completion are set out in the position of the Central Bank of the Russian Federation of July 30, 2002 No. 191-P "On Consolidated Reporting" (as amended by the Central Bank of the Russian Federation of February 18, 2005 No. 1553-y). In addition, there is a position of the Central Bank of the Russian Federation of January 5, 2004 No. 246-P "On the procedure for compiling the head credit institution of a banking / consolidated group of consolidated reporting" (as amended by the Central Bank of the Russian Federation of February 18, 2005 No. 1554-y), That is, the consolidation process can be called methodically worked.

In accordance with paragraph 5.7, the provisions "On the Federal Treasury", approved by the Decree of the Government of the Russian Federation of December 1, 2004 No. 703, the Federal Treasury is and submitted to the Ministry of Finance of the Russian Federation operational information and reporting on the execution of the federal budget, reporting on the execution of the consolidated budget of the Russian Federation.

In accordance with paragraph 5 of Art. 11 of the Federal Law No. 190-ФЗ dated November 30, 1995 No. 190-FZ "On Financial and Industrial Group" Central Company of the Financial and Industrial Group in cases established by this Federal Law, other legislative acts of the Russian Federation, the agreement on the creation of a financial and industrial group , conducts consolidated (consolidated) accounting, reporting and balance of the financial and industrial group.

Thus, consolidation is widespread in the budget system, takes place in the banking sector of the economy and the activities of financial and industrial groups. In all other segments, she occurs infrequently and worked not enough.

Thus, in this paper, an absolutely non-standard situation is considered: in accordance with the legislation of the Russian Federation, the consolidated statements are not mandatory, each company from the group of companies is legally legally, the accounting policy of each individual company is in no way agreed with any other, and any coincidence is random, Access to accounting data is provided, but the account itself is carried out in different bases 1 C. For effective management, it is necessary to rise above the intra-profit vision zone, look after its borders and with the maximum accuracy of reporting on a group of companies. The following is the same non-standard solution of this task.

For successful consolidation of data, it is primarily necessary to overcome a number of individual characteristics and bring the reporting of each company to a unified form.

It is believed that consolidation is possible only for those firms that have a unified accounting policy and the same taxation regime, and for the consolidation process it is necessary to bring accounting for all firms in uniformity, subordinating its consolidation goals.

Even at first glance, this statement makes thinking, because consolidated reporting is not even a result, but only its fixation, and even more so is not a goal. Moreover, the transition of firms to other principles of accounting policies is possible only from the beginning of the calendar year, but even in this case he will inevitably entail a change in the procedure for taxation and reflection of economic operations. This may not be simply inconvenient, but also unprofitable for business owners.

In this regard, the author of this article has developed an approach, according to which the procedure for the formation of the "Balance" articles, which exists in legal entities does not matter. The thing is that as a basis, or the original source, is not academic, and the internal forms of accounting reporting are the operators of the Salda statements. On their basis, according to the unified principles, the lines of the "Balance" are formed. Thus, to consolidate the data, a kind of accounting policy is being developed, which relies on the actual existing procedure for accounting and levels non-conformity in inter-reported accounting.

Balance lines reflecting the state of calculations can be formed according to one of the two principles: either based on pure balance (the difference between the debit and loan on the relevant accounts), or on the basis of the deployed residue, where receivables are also visible, and payable arrears. This feature must be taken into account in the formation of a operating and salad statement. In the first case, it is formed in a completely standard way. In the second before the reporting of the report, it is necessary to open the tabular statement tab "Expanded Balance", to find the appropriate accounts of calculations, for each of them in the "subconto" field to choose "deploy balance" and make a mark on the "Counterparties" parameter.

On the basis of the data of the operating-salad statement (balance on the beginning and at the end of the period), appropriate balance lines will be formed:

By summing the lines of balances formed for each company, we obtain a consolidated balance of the group of companies. It is worth noting that the concepts of consolidated and consolidated reporting are not identical. Consolidated indicators represent the result of simple summation, and consolidated are the next data processing stage implying deep penetration into the data structure and the allocation of intragroup turnover.

In principle, the similar process occurs during accounting in its classical understanding.

Accounting is based on the multiplier effect, it shows us all the revolutions, including intra-economic.

In macroscale, the multiplier effect in some cases is only enhanced and becomes new, more rich shades:

one of the key indicators of the State Development - GDP - was built on the principle of a ruble-salad statement and is a total volume of production. Regardless of the value added at each stage of the production process, the total volume is taken to the calculation;
under the influence of bank and money multiplier, non-cash money is recognized as as real as cash.

As for tax accounting, here the multiplier is unacceptable - the balance sheet articles reflect each active or liabilities of the company only once, and profit or loss is never taken into account the movement of values \u200b\u200bbetween enterprise divisions.

As for the consolidated reporting obtained by us, it is just a multiplined. Relations associated with the alienation of values \u200b\u200barise between interconnected companies, whether the provision of loans, assignment of the right of claim, the implementation of fixed assets, materials or finished products. And if we consider the group of companies as a whole, then such operations are intravenial. Implementation of values \u200b\u200bto each other is equal to intra-profit movement in warehouses, loans, or assignment of the right of claim for its economic essence are similar to the issuance of accountable amounts or change of responsible persons, etc. The only difference is that each legally independent company, which is part of the group, is focused on making a profit. This principle can be traced in intergroup relations when loans are percentage, and the realization of values \u200b\u200bis carried out with a trading markup. See intragroup loans is one of the most simple tasks. In order to distinguish part of the profit earned on members of the group, it is necessary to make a lot of effort. One way or another, for further movement, it is necessary to penetrate even deeper into the original data, fall at the next stage of detail, to reach the operating statement to the operating station in the account. And here is another crossroads.

The first way

Collection of source data, their search, screening and choosing is one of the main problems and analytics, and synthesizer. They, the data, are a kind of products necessary for the preparation of information food, and the consumption of this intellectual food is one of the indispensable conditions for the normal life activity of the company.

Of course, the quality of the ultimate information depends on the quality of the source data. But no matter what products we have, there is always a choice, each of them has developed a recipe. Naturally, what is preparing on a regular basis, over time, is faster and incision. So here - if the decision to consolidate the data is adopted on a regular basis, if such information is necessary with a predetermined periodicity, the first path is selected. Its basis is that reference books are adapted in the credit services of firms that are included in the group: they create appropriate folders to see the group operations.

It is important that in the formation of consolidated reporting, the complex system of intragroup interactions is not considered in detail. The key is the relationship on the principle of "Firm - Group".

So, if interrelated companies carry out the implementation of fixed assets to each other, then two folders are created in the "Fixed Fundamentals" directory: "OS, implemented by the Group" and "OS received from the Group" (Groups will include fixed assets transferred to any of the Group companies and obtained from them). Then, when forming the operating statements on accounts 01, 02, 02, 83.1, in the "Subconto 1" view of the "Fixed Tools" reference book, the folders created by us are selected, and as a result, the UC intragroup turnover is visible. To obtain a p. 120 of the consolidated balance, it is necessary to find the difference between the "OS, implemented group" and "OS received from the group" and to reduce this difference to the value of the row from the consolidated balance sheet (with a timely reflection of accounting operations, this difference will show the sum of the trading charge on The implementation of the OS inside the group). Similarly, the lines of balance 135 and 420 are adjusted.

The NMA is alienated in exceptional cases, and if it still occurs, the algorithm of adjustment is completely coincided with the above described above. In the NMA and R & D Expenditure on R & D "directory," NMA, implemented by the Group "and" NMA, obtained from the Group "(respectively, the Groups are included in the Group, transmitted by any of the Group companies and received from them), which will allow to see the intragroup turnover Accounts 04, 05. Then is and deducted from page 130 of the consolidated balance sheet for the intragroup implementation of NMA. We get pages 130 of the consolidated balance on the group of companies.

Depending on the characteristics of the relationship between companies with the help of grouping elements of the reference, the intragroup implementation of products and services is allocated.

With the intragroup implementation of materials, the folder pair of folders is created in the "Materials" reference book (account 10, 14.1), and the consolidated balance sheet is adjusted to the trade margin. By analogy for agricultural enterprises, it is adjusted page 212.

It is known that acquired material values \u200b\u200bat the end of the reporting period can acquire one of four provisions:

"Settle down" to the remnants (stocks) in the form in which they are obtained;
transform into another type of stocks (work in progress);
go into production and reflect on the cost of products manufactured;
to be implemented.

In principle, if analytical groups are created in all directories, then allocate each direction - a very real task.

Remains of values \u200b\u200bacquired in group members can be seen in the formation of a bell-and-sidelines on the appropriate subconto.

What was reflected in the cost of released products can be traced when forming in the configuration "Production + Services + Accounting" of the Document "Cost of Products", in which the corresponding group of inventory-material values \u200b\u200bis chosen in the "cost" row.

Values \u200b\u200bimplemented on the side can be seen in the formation of the document "Shipping to buyers and commissioners".

The difference between the final sum and the amount of TMTs for each group will mean TMTs located in unfinished production. The amounts obtained are cleaned from the previously calculated trading charge percentage. In the future, these calculations will be used when adjusting revenue, cost and balance sheet 213.

After the total amount of stocks obtained as a result of intergroup operations, the amount of VAT accrued on the trading charge is adjusted page 220.

If one of the companies of the Group is an investor, implements a CMR for another company and, as individual stages are fulfilled, the bills sets accounts, then similar pairs of folders are created in the equipment and "Objects of non-current assets", in which investment facilities are included in interconnected companies, and The trading margin is calculated. Depending on the particular accounting policies, it turns out that the accounting accounts and objects of non-current assets acquired from interrelated companies are reflected in the formation of any balance sheets of balance on these accounts. After that, the corresponding rows of the consolidated balance are adjusted for the sum of the trading charge and are indicators of consolidated reporting. For example, it may be p. 130 at one company and p. 213 in another.

One folder is created for allocating internal mutual settlements - "Group of Companies" in the Contract Reference. With it, it is possible to proceed in INTERGRUPOVOVOVOV OBHTOZY ON ANNUCTION 45, 46, 58.1.1, 58.1.2, 58, 62, 63, 66, 62, 76, 76, 62, 76, 76, 76, 76, 76, 76, 76 AB and find lines of consolidated balance 140, 215, 240, 250, 510, 610, 621, 625.

Lastly, it is calculated p. 470. In order to identify retained earnings in a group of companies, the existing value of the consolidated balance is reduced on that profit, which is obtained as a result of transactions with members of the Group. If all procedures described above are applied to consolidation, the allocation of such a profit will not be difficult - it is enough to add all the amounts of the received intragroup surcharges and subtract the resulting result from a row 470 of the consolidated balance.

The resulting consolidated document can hardly be called balance in the balance sheet of the word. Most likely, the asset will not be equal to the liability. This may be associated with several factors, including with the mismatch of the periods of reflection of transactions, and with the assignment of the rights of claims and obligations. And if the equality of asset and liability is simply necessary for building classical reporting forms on one company, then when consolidating, in our opinion, such a requirement is not mandatory. The fact is that the data consolidation process is aimed at assessing a business that initially implies arithmetic action with the balance sheet indicators - the reassessment of assets in accordance with the market value, subtraction of obligations from the company's assets, etc.

Moreover, from the ratio of assets and liabilities, we will be able to make more realistic conclusions about the group's criteria such as liquidity, solvency, financial stability. Even at first glance, you can estimate the excess of the net assets of the group over its net liabilities as a positive trend and vice versa - excess of liabilities on assets as an undesirable phenomenon. To submit information in a more visible form, you can select those assets and liabilities that cause inequality, and give the appropriate explanations. This procedure is carried out in exceptional cases, as it is very laborious. To implement it, the relationship of "Firm - Group" needs to be expanded to interfirm chains of interactions.

Thus, if consolidation is the planned phenomenon, it can be prepared for it. But suppose that the decision on consolidation is made at the end of the reporting period. In this case, the initial data is the result of accounting in this form in which it is conducted, and it is impossible to change the existing records, naturally. We will have to proceed from what is in stock.

Second way

As for payables and receivables, here we can do the same as in the optimal version - to create groups, form on their basis the current account statements, adjust the consolidated balance sheet to obtain consolidated reporting.

By the lucky random, the intragroup implementation can be initially fixed in accounting registers. For example, on accounts 90.1 "Revenue", 90.2 "Sales Cost" and 90.3 "Value Added Tax" for such a turn can be specifically created by the corresponding view of the nomenclature, according to accounts 91.1, 91.2 - the corresponding other income and expenses from the very name of which already Seen purpose.

If a happy accident has not happened, you can form a report reflecting the realization of values. To do this, in the list of reports 1 with "Accounting", the "Book of Sales" is selected, after which the document name will appear - "Reports on issued invoices". Of the three reports of the report formation, the "Book of Sales" is selected, the "Generate Report Report" is removed, and the necessary buyer is selected in the emerging conditions of the selection of documents (the group from the handbook "Counterparties"). In this case, only revenue from sales will be visible and the amount of VAT, the net revenue, and the cost will become the calculated indicator. If instead of the "sales book" to choose the "Journal of Accounting Accounts", then the amount of VAT will have to be calculated manually, but the settlement document will be visible, reflecting the essence of the transaction - the provision of services, shipment of materials, etc.

If another program configuration is used, which does not contain a named report, then the search for the source data continues, up to the development of additional reports by programmers.

Another option is to collect data from the acts of reconciliation of calculations. From this document, all the operations of the sale (separately shipment of materials on the side, the provision of services, the disposal of the OS) and the arrival of the IPU, the services of third-party organizations, the arrival of the OS) are summarized. The act of reconciliation is formed immediately for all accounts (accounts 60, 62, 66, 67, 75, 76, 79) plus the operating statements for each account to determine the amount of receivables and payables. Either the acts of reconciliation are formed separately for each of the accounts, and the implementation of these documents is selected, the amount of receivables and payables for the group are evaluated. VAT and cost will also be calculated values.

If, with the implementation of fixed assets within the group, special (for example, preferential) terms of sale are not used, then to adjust the balance lines for each company incoming to the group, the following calculations based on the algorithm are necessary:

1. Find the proportion of cost in revenue from sales.

2. Find the proportion of the trading charge in revenue from sales.

3. The amount of intragroup implementation of the OS multiply to the indicator obtained according to paragraph 1. We obtain the cost of the OS, implemented within the group.

4. The sum of the intragroup implementation of fixed assets to multiply the indicator obtained according to paragraph 2. Receive a trade margin on fixed assets implemented within the group.

5. From the revenue from the implementation of the OS subtracting the intragroup turnover. We obtain the value of revenue from the implementation of the OS for consolidated reporting.

6. From the total cost of subtracting the result according to claim 3. We obtain the cost of the implemented OS, which contains a mark-up received from the group members.

7. According to accounting data (ASS, account analysis, etc.), we determine which percentage of the received OS is responsible for the cost.

8. The result according to p. 3 multiply to the results on PP. 4 and 7. The resulting amount is deducted from the cost.

9. According to accounting data (ASS, account analysis, etc.), we determine which percentage of the OS received to be implemented to third parties.

10. The result according to p. 3 multiply to the results on PP. 4 and 9. The resulting amount is deducted from the cost.

11. According to accounting data (ASS, account analysis, etc.), we determine which percentage of the OS received on the balances.

12. The result according to p. 3 multiply to the results on PP. 4 and 11. The resulting amount will be subtracted from the OS residues, resulting in compliance with the requirements of the consolidated reporting.

13. From 100%, we submit the results on PP. 7, 9, 11, with the percentage of the received OS, remaining in unfinished production (for sure this indicator will be zero. Its calculation is given in order not to violate the algorithm).

14. The result of claim 3 is multiplied by the results of PP. 4 and 13. The resulting amount is subtracted from unfinished production.

The algorithm described above is used to adjust the consolidated data on the intragroup implementation of NMA, materials, services, finished products. Of course, the results obtained will contain an error associated with the generalization, therefore the algorithm described above applies only in the absence of additional, refineering information, or if the costs of time processing significantly exceed the useful effect of its use.

So, no matter what path is chosen, the consolidated "Accounting Balance" will be formed. In principle, this document is quite sufficient to assess the activities of the Group of Companies. Depending on what goals and objectives are the consolidated reporting, on the basis of the available data, you can make up either the entire "profit and loss statement", or limit ourselves to the adjustment of the sole indicator - net profit. For its calculation, it is necessary to make a net profit received by the consolidated "profit and loss report", to adjust the value of net profit received from the members of the Group. After this small calculation, the analysis of the group's activities becomes quite realizable.

E.V. Kister, Head of the Financial and Economic Department of Rokad Mineral Waters OJSC

Thirty-nine hours after Al Kapone approved the cloud drag capture plan, two of the three squaders came out of asteroid docks. The consent of the flight vectors of the ships, and the arrival time were already known.

Yosemite applied in seven hundred eighty millions of kilometers from the star type G5, which served the sun with the System of New California. Despite the impressive diameter - one hundred and twenty-seven thousand kilometers, almost Jupiter, - the cloud belt was distinguished by rare calm. Even the colors had some kind of inexpressive - the stripes of Siena and Umbra looped among the nine white clouds of ammonia snow.

Thirty inhabitants of Edenists were leisurely circled in three quarters of a million kilometers above the giant's equator, only slightly deviating from its path under the disturbing effect of eight large inner lunas. In this area, consent and focused its new defensive structures. Each inhabitant surrounded the fortified platform of CO, but taking into account the cruelty already shown by the strikers, the agreement did not want to let the organization's ships so close so that they managed to release the combat OS.

Identifying and calculating flight vectors, the agreement was converted in advance twelve thousand combat OS from three hundred seventy thousand already exiled in the equatorial belt of the gas giant. Thermonuclear engines them broke out for a few minutes, transferring shells on the trajectory of the interception, leaving in the area of \u200b\u200bspace, where attackers would most likely come. Nearby hung a hundred patrol cosmoy walkers.

The first seven ships flew from Chervotocin were, as the charter, front-line frigates of rapid response. Their task was to assess the resistance level and, if necessary, clean the bridgehead for the ejection of the squadron from enemy technology. In fact, the horizons of events did not have time to be collapsed, leaving the ships in a free fall, as twenty-five cosmoy wares rushed to them. The distorting fields closed by ticks, disturbing the balance of space-time around the aliens, not allowing them to leave back to the wormwort. The fighting wasps have already overcome the rapidly shrinking space between the ships with acceleration of twenty-five g. The frigates immediately launched protective charges, but the crew energy flows were suppressed by their electronics, slowing down so important reactions. Yes, and in any case, the numerical superiority of the enemy was overwhelming. For each frigate, at least a hundred fifty OS was aimed at each fifty, and they were rushed at no more than forty. To survive, ships required at least five hundred charges.

All seven frigates were destroyed for a hundred seconds.

Ten minutes later, the rest of the organization ships began to go out of the jumps. Their position was even worse. The basic forces of the invasion expected the frigates will clear the bridgehead. The usual ship of Adamistov to expand touch borders and scan the surrounding space for danger, the time was required, and in this case it was stretched due to permanent equipment failures. When the sensors were finally handed over to the screens of the video signal, the lights had already spacked around the Armada, a small galaxy was spinning before his eyes. Yosemite barely seen, he was eclipsed by sparkle radiance - flames of thousands of thermonuclear exhausts. Thousands of combat OS, tens of thousands of recharges covered the night side of the Giant Planet of Artificial Zarya. And this nebula shredded, lazily twistful in two torngers, in two needles, which brought into the very heart of a springboard emission.

One after one crashed the vehicles of the organization in monstrous flames and exploded, scattering photon avalanches in their slopes that wrapped into a black abyss.

Two hours later, cosmoy walkers who carried the watch over New California were reported that the third squadron Al Kapone left orbital asteroids. At a quarter of a million kilometers from the planet, the ships at once activated raster nodes and disappeared. The direction of their jump puzzled consent, because no inhabited world was in that direction.

Even the relief from the physical threat did not bring rest to the rolling soul Louise. Flight into orbit, where the shuttle docked with the "distant kingdom", passed without problems, although Fourey grumbled incessantly: they say, the equipment was constantly buggy on takeoff.

The starship itself impressed Louise much less than the girl was expected. Interior premises reminded her servants for servants, only decorated with metal and plastic. Four balls connected in the form of a pyramid (the crew called their livelore capsules), accounted for all residential space on the ship. The rest of the body, it can be seen, filled out some mechanisms. And everything was such a small - tables, chairs, beds; All you did not use now, had to be folded. And to top it all the weightlessness turned out to be a nightmare.

The Irony of Fate was in this - while Genevieve came to himself in space, Louise became only worse. It was worth disconnecting with rocket engines, and the shuttle - go to a free fall, like Genevieve with a delighted screech left the belts and began to tumble in the cockpit, giggling and spinning, exactly an acrobat. Even Fletcher, overcoming the original fright, relaxed and with a cautious smile tried to fulfill several gymnastic tricks simpler under the approving exclamations Jen.

But Louise ... During the docking, while the cosmoplan was shaking as a sheet, she had time to get three times. How to manage with a discharge tube provided for such cases, she realized not immediately, to a squeamy perturbation of the remaining passengers.

When they sailed through the gateway to a tiny ship's salon, she was still nauseous - more precisely, the stomach shuddered in fruitless attempts to spew something. Endron, a ship system who served part-time and a doctor, immediately hacking a girl in Lazareik. Twenty minutes later, when the nasty hot itch under the spoon was rear, and in his mouth, Louise splashed some kind of cool fluid to wash off the taste of gastric juice, the girl began, finally perceive the surrounding. At my own ears, he was kept alone solid to the touch and was a little bit.

These are medical nanopackets, - explained endron. - I put one by one for each side. Do not try to remove - they have grown with the inner ear. It will relieve you from vestibular disorders.

Thank you - I mumbled plaintively the girl. - You're sorry, so much trouble with me ...

With you - no. Your sister would sit so quietly.

Oh ... sorry. Does she bother you?

The doctor laughed:

Not really. We are simply not used to seeing the girls at her age.

Louise stopped feeling Medpakst. Having lowered his hand, she noticed on the wrist a strange green bracelet from something like matte polyethylene, width in an inch and half a thickness. There was no clasp or junction on it, and in general, looking around, Louise realized that the bracelet was in the skin, but at the same time his presence was not felt at all.

Another package, Dishly noticed endron. - Again, do not try to shoot, please.

Also for equilibrium?

No, it's against other problems. It supports stable your biochemistry, and if weightlessness causes you from metabolic shifts - datatizes me.