Interim liquidation balance code 90 or 94Branches and ATMs of JSC Rosselkhozbank

When to cook

When declaring a liquidation procedure, an organization must compile a LP. First of all, an intermediate LB is formed, with the help of which the actual values are determined for the following key indicators:

mutual settlements with counterparties;
assets;
liabilities;
property value and so on.

Interim reporting is prepared after the publication of the notice of liquidation, 2 months after the release of the official Bulletin notifying creditors of the procedure being carried out. The PLB can be compiled repeatedly - based on indicators as of the reporting date or another date, so a copy of it does not have to be provided to the territorial tax office.

The final LB sums up the financial and economic activities of the organization. OLB is an accounting register that is compiled after the completion of all mutual settlements with counterparties (creditors, employees, government agencies) and reflects the economic condition of the institution at the time of its closure. The final liquidation balance is zero, as it is compiled at the stage of completion of the liquidation process. This document must be submitted to the Federal Tax Service once, on the date preceding the exclusion of the organization from the Unified State Register of Legal Entities. To reflect the opening balances in the OBL, the opening balances of interim reporting are used.

The formal type of reporting during liquidation is not fixed by any legal act, therefore both the final and interim LB are compiled according to Form No. 1 “Balance Sheet”.

The answer to the question, what is the liquidation balance code: 90 or 94, is as follows:

90 — LB code (final);
94 - PLB code.

Procedure for approving the SRS

Members of the liquidation commission must draw up the SRS, but due to the fact that the document contains accounting data, the final reporting of the organization is prepared by the chief accountant.

In the header of the document, it is necessary to indicate the LP, the period and date of preparation, as well as all information about the closing legal entity: full name, location, INN/KPP, legal form and type of activity. In the tabular part, indicators of current and non-current assets and liabilities are entered by accounting period. At the end of the OBL, the signature of the chairman of the commission with a transcript is placed.

As soon as the final LP is ready, it must be approved by the persons who initiated the liquidation. At the general meeting of participants, a decision is signed to approve the liquidation balance sheet.

Then a protocol on approval of the liquidation balance sheet is formed and endorsed, the preparation of which is marked on the OLB form.

At the end, the final statements are signed by the liquidator and the founders of the organization, an application in form P16001 is filled out, and all the necessary documents are completed and submitted to the Federal Tax Service for consideration and making a further decision on the liquidation of the institution.

What it is

The liquidation balance sheet is a balance sheet that is compiled during the liquidation of an LLC in order to determine the actual property state of affairs of the liquidated enterprise.

The liquidation balance is intermediate

and final.

The interim liquidation balance sheet is drawn up after 2 months from the date of publication in the State Registration Bulletin

notices of liquidation (unless the liquidation commission has established a longer period for filing claims by creditors).

Due to its specific nature, preliminary preparation of data and the preparation of the interim balance sheet usually fall on the shoulders of accounting workers. Although formally, by law, this procedure must be carried out by the liquidation commission.

The procedure for drawing up an interim liquidation balance sheet

In addition to financial indicators, the interim liquidation balance sheet must contain:

Information on the composition of the organization’s property

The interim liquidation balance sheet must include (if available) data on property:

List of machinery, equipment and other fixed assets indicating:
name of the object and its location;
brands;
year of commissioning;
actual wear and tear;
their residual value.
List of buildings and structures indicating:
name of the object and its location;
year of commissioning;
actual wear and tear;
their residual value.
List of unfinished capital construction projects and uninstalled equipment, indicating:
year of construction start;
volume actually completed;
their book value.
List of long-term financial investments indicating:
their value according to the balance sheet asset.
List of intangible assets indicating:
their value according to the balance sheet asset.
List of inventories, expenses, cash and other financial assets, expenses, cash and other financial assets indicating:
animals for growing and fattening;
work in progress;
deferred expenses;
finished products;
goods;
VAT on purchased assets;
other inventories and costs;
Money;
calculations;
other assets (including indication of shipped goods).
Settlements with debtors:
on bills received;
with subsidiaries;
with a budget;
with staff;
for other transactions;
with other debtors.
Advances issued by suppliers and contractors.
Short-term financial investments.
Cash:
current accounts;
foreign currency accounts.

This is interesting: Job description with a traveling nature of work sample

List of claims presented by creditors and the results of their consideration

When filling out the list of claims presented by creditors, indicate:

name of the creditor (in order of priority);
amount of debt;
satisfaction decision.

The results must be reflected in a separate column

consideration of creditors' claims by the liquidation commission.

Note

, the above information can be included directly in the balance sheet itself, or can be issued in
the form of an appendix
() drawn up in any form (act, protocol, etc.).

When compiling an interim liquidation balance sheet, data from the last balance sheet prepared before the decision on liquidation was made is usually used.

The interim liquidation balance sheet can be drawn up more than once.

After drawing up the interim liquidation balance sheet

After the interim liquidation balance sheet has been drawn up, it must be approved by the persons who made the decision on liquidation. To do this, they need to draw up a protocol (decision) on approval or put the appropriate marks directly on the balance sheet.

As soon as the interim balance is approved, the tax office must provide:

notarized notification in form P15001;
interim liquidation balance sheet.

In addition, many Federal Tax Service may additionally require:

protocol (decision) on approval of the interim liquidation balance sheet;
documents confirming publication in the Vestnik
.

Approval of the liquidation balance sheet

The right to approve the completed final report is vested in the general meeting of the owners of the company. As with the approval of the interim balance sheet, they formalize their decision in a protocol drawn up in any form. After this, they have the right to divide the remaining assets among themselves in accordance with each other’s shares in the authorized capital and register the termination of the company’s activities in the Unified State Register of Legal Entities.

After all payments have been made, the final package of documents for liquidation is submitted to the Federal Tax Service:

notarized application form P16001;
final liquidation balance sheet;
protocol on approval of the final balance;
receipt of payment of state duty.

Liquidation process

To understand more about what this balance is, you should understand the step-by-step instructions according to which the operation of the enterprise is completed:

Decision to terminate activities. Accepted either by the company owners or government agencies.
Submitting information about the decision to the tax office. They will have to change the data in the Unified State Register of Legal Entities.
The liquidation committee approves the intention to close the business.
Notifying clients about the end of activities.
Inventory of all property.
Closing all debts and notifying creditors.
Preparation of the liquidation balance sheet of the first type - interim. The deadline for submission is 60 days after notification of completion of work (clause 4). This time is extended by a special commission if necessary.
Payments to all legal entities and individuals.
Approval of the final, last liquidation balance sheet.
Distribution of property between owners.
Registration of the end date of the company's work.

As you can see from this list, there are two points about the liquidation document. During calculations they should not turn out to be the same. The features of each are discussed later in the article.

Interim liquidation balance sheet

The deadlines for its preparation are clearly defined by law, and this should happen after the claims are presented to the creditors.

In the 2021 interim liquidation balance sheet form, you usually need to fill out the following information:

About the property that was described in the company during the inventory. Based on its materials, confirmation of this information will be counted in the balance sheet.
About the funds, their inventory results, names, locations, etc.
About buildings owned by the company, including those under construction.
About intangible assets.
About financial investments, for example, advances, balances, savings, and current and foreign currency accounts, etc. are also taken into account.
Requirements for creditors and the results of their consideration by the commission. In most cases, they are reflected in the application, which is then attached to the text of the balance sheet.
Requirements, the adoption of which by the court came into force, regardless of the liquidation commission.
The table usually contains only generalized values.

Based on the information above, we can conclude that the liquidation document cannot have a negative value in this case.

Its approval occurs by the party that made the decision to close the business, that is, either its owner or an authorized body. The balance is finally formed only when the following conditions are not met:

The court has a claim from a creditor against the company being closed, the case is in progress and no decision has either been made or it has not entered into force.
The company conducting the liquidation process is undergoing a tax audit, and there is no confirmation of its completion.

There is no direct prohibition for these situations; however, the law states that under such conditions it is impossible to submit balance sheet information to the tax office.

There can be several intermediate balances. This depends primarily on:

The duration of the business closure process.
Resolving issues with creditors and disputing parties due to the division of property.

Submission of interim financial statements

In addition to annual reporting, enterprises previously submitted interim accounting reports to the tax service: for a month, a quarter, and six months. The latest edition of the Law “On Accounting” abolished this requirement, however, some organizations (for example, insurance companies) still submit interim (intra-annual) reports. It is recommended for everyone, without exception, to maintain interim accounting reports within the enterprise.

Back to contents

Code 31 in financial statements

Code 31 indicates reporting for six months, starting from the first of January of the current year. The package of documents for this period should include:

half-year balance sheet;
financial results report for six months;
report on changes in the enterprise's capital for six months;
cash flow statement for six months.

According to the new legislation, semi-annual reports are submitted to the tax service only if this is provided for by Federal laws.

If information is nevertheless submitted to the tax service, statistical reporting must be submitted before July fifteenth, 2013, a profit report must be submitted before July twenty-ninth, 2013, and personalized accounting data must be submitted before August fifteenth, 2013.

Back to contents

Code 33 in financial statements

Code 33 is used to mark reports that contain information about the enterprise for a reporting period of nine months. That is, from the first of January, for example, 2013 to the thirtieth of September 2013.

The package of reporting documents is the same as for the reporting period of six months:

balance sheet for nine months;
financial statement for nine months;
statement of changes in the enterprise's capital for nine months;
cash flow statement for nine months.

Statistical reporting must be submitted by October fifteenth, 2013, a profit report by October twenty-eighth, 2013, and personalized accounting data by November fifteenth, 2013.

Was the information interesting or useful?

Yes30

No16

Share online

Final liquidation balance

The legislation states that the form for its preparation will be approved by the standard, but so far this has not happened. For this reason, there is no special procedure or standards for generating a report. However, on what date the interim liquidation balance sheet is drawn up is a frequently asked question and very important to avoid errors. It will be the day preceding the date when an entry about the end of the company’s activities is made in the Unified State Register of Legal Entities.

This is interesting: Passport for written control sample

All data is filled out in the same form as the interim liquidation document. In fact, it is not clearly established, so the recommendations of the Ministry of Finance and an accounting type template are usually used. Based on them, a form has been compiled that can be downloaded from the link, and you can see a sample of the interim balance sheet for the liquidation of LLC 2021 here. This link has an example of filling out a zero balance form.

Along with it, the following are submitted to the Federal Tax Service:

A document approving the summing up.
Payment document for payment of the duty.
Resolutions confirming the absence of claims due to debts.
An application filled out using the form, which can be downloaded here. Notarized.

Types of liquidation balance sheet

After the decision to close the company is approved, the founders appoint a liquidator or a commission of several specialists who must streamline the process and manage as efficiently as possible the property that remains and can be sold.

They are the ones who accept claims from suppliers and other creditors, draw up a register and determine the order of their repayment. Their responsibilities include preparing the latest financial statements. It includes two types of liquidation balance sheet:

intermediate;
final.

Intermediate

After publishing a notice of termination of activities, the liquidator is obliged to comply with the mandatory period allotted for accepting claims from creditors (at least 2 months), Art. 22 of Law No. 129-FZ. Information received from borrowers will be reflected in the liability side of the interim liquidation balance sheet (on what date it is compiled is not specified in the law, but not earlier than 2 months after the publication of the announcement in the State Registration Bulletin).

Sources for debt payment are formed on the basis of accounting data and extraordinary inventory. Summary information about accounts payable and liquid assets is first presented in the interim liquidation balance sheet.

The registration authority must be notified of its preparation (another application is submitted in form P15001. The need to attach a copy of the financial report to it is not provided for by law, Article 20 of Law No. 129-FZ). However, it is necessary to report on the summing up of interim results no later than 3 days after its approval at the general meetings.

The Federal Tax Service expressed its opinion on the form in which the latest reporting of a legal entity should be submitted in Letter No. ВД-4-1/ [email protected]

The document does not mention how to draw up an interim liquidation balance sheet and which form to use, but the company can use, for example, the OKUD form 0710001. Since the law does not oblige a business entity to submit one copy of this document to the Federal Tax Service, claims regarding “ Inspectors cannot have the wrong form.

Responsible representatives of the commission during the liquidation of an LLC can use the current sample interim balance sheet:

The interim liquidation balance sheet can be approved several times, as necessary

A convenient typewritten form can be downloaded here:

Final

After the period allotted for closing the legal entity has passed (but not earlier than 60 days) and after all activities have been completed and creditors’ claims have been settled, a final balance sheet is drawn up. It differs from the intermediate one in that there cannot be balances (outstanding debt) in the sections “Long-term liabilities” and “Short-term liabilities”.

The assets of the final document should provide information about:

the book value of the property that remains after repayment of debts;
cash and securities purchased in the name of the company;
accounts receivable, which the liquidation commission assessed as potentially recoverable (bad debt is usually written off at the stage of compiling interim results);
other liquid stocks and objects that can be distributed among the founders.

Important! Unlike the interim, the final financial report is drawn up only once, when all issues with borrowers and government agencies have already been resolved (debts have been paid, tax audits have been completed, court decisions have entered into force).

As part of the reporting for 2021, the liquidation balance sheet forms KND 0710095 and KND 0710094 (simplified version) are used, approved by the Federal Tax Service in Letter No. VD-4-1 / [email protected] along with other samples of filling out forms and a description of their structure.

A copy of the compiled document is submitted to the registration department of the Federal Tax Service along with an application in form P16001 within 3 days after its approval at the meeting of co-founders.

The final liquidation balance sheet is compiled in accordance with the approved rules and forms

Zero liquidation balance

The issue of its preparation arises for most companies and is one of the main problems, because there is simply no single method by which the final indicators for this balance sheet are compiled.

Difficulties also arise here:

Lack of clear indication of when exactly a balance sheet needs to be drawn up before dividing property. After all, it is only stated that this should happen after all debts are repaid, but there is no specific moment.
Lack of understanding of the powers of the commission, especially the part that concerns the division of property. It is not said whether she can do this herself, or whether this is exclusively done by business owners.

Since there is no clear answer in the legislation, both scenarios are recognized as correct and are chosen under the influence of an analysis of the advantages and disadvantages for each company independently.

In the first case, the following are usually considered disadvantages:

Accounts receivable in assets. Collecting it is not the fastest thing, and for this reason, drawing up an interim liquidation document will take a long time, because this can only be done after the debt has been paid off.
There is no clear scheme for resolving disputes arising from the division of property. Usually, in this case, the item is put up for auction, but this will not be possible if, by decision of the commission, something has already been transferred to one of the parties to the dispute. Then the liquidation balance sheet is closed only after the conflict is resolved.

In the second case, another problem may arise - the presence in the company of assets that are subject to:

Property tax.
Transport tax.

Here, a company that is being liquidated retains the obligation to pay these taxes until it is distributed or sold to someone. Tax debt will not allow you to accept the balance.

The liquidation balance sheet has two types - interim and final, and you need to be especially careful with the first type, because on their basis a complete picture will be drawn up and they contain much more information than the latter. Therefore, it is important not to make interim balances zero, but with the final balance such a situation can happen. It won’t be difficult for a professional to complete them; the main thing, as always, is to be very careful when filling them out.

What is a liquidation balance sheet

There is no separate interpretation for the concept of “liquidation balance” in the event of voluntary termination of economic activity or bankruptcy in the regulations of the Russian Federation. Article 63 of the Civil Code mentions it as one of the step-by-step stages of closing a legal entity:

Publication of an information message about liquidation, timing and procedure for filing claims.
Formation of a register of creditors and preparation of interim liquidation financial statements.
Sale of all company assets.
Carrying out settlements with creditors.
Drawing up the final liquidation balance sheet (according to the Ministry of Finance, set out in paragraph 2 of Letter No. GD-4-14/ [email protected] , it should not contain data on any types of debts).

Quote ^ “The liquidation balance sheet provides for the absence in it of information about accounts payable in any amount” (letter of the Federal Tax Service No. GD-4-14 / [email protected] ).

Liquidation balance sheet: step-by-step closure of a business

To determine the actual financial condition of a closing organization, legislators provided for interim and final liquidation balance sheets. In this case, the reason for closing the business does not matter; this document will have to be drawn up in any case, since without it the Federal Tax Service will not register the termination of the legal entity’s activities in the Unified State Register of Legal Entities.

The procedure for liquidating a company is strictly regulated by law. In particular, according to the provisions of Article 61 of the Civil Code of the Russian Federation, the liquidation of a legal entity entails its termination without the transfer of rights and obligations by way of succession to other persons. This means that the concept of “liquidation” is final and irrevocable, so the last report should ideally be zero. After all, it is necessary to sell all assets or transfer them to interested parties during the organization’s activities. Therefore, with figures there is usually an interim liquidation balance sheet, a sample of which can be filled out at the end of this article. It is noteworthy that the form of this report is not directly regulated by any regulatory documents, so it can be filled out either in any form or using the forms of a regular balance sheet given in the appendix to the order of the Ministry of Finance of the Russian Federation dated July 2, 2010 No. 66n. This is exactly what the Federal Tax Service of Russia recommends in its information “On the provision of documents upon liquidation of a legal entity.” However, before drawing up a report, it is necessary to perform a number of actions provided for by the Civil Code and Federal Law No. 402-FZ on accounting, without which the document will not be accepted.

Reasons for closing a company

An exhaustive list of grounds for closing an existing enterprise is given in Article 61 of the Civil Code of the Russian Federation. There are only three global cases:

On a voluntary basis, by decision of the founders or an authorized body, including the expiration of the period for which the legal entity was originally created, as well as the achievement of the purpose of its creation.
By court decision (the grounds are listed in the article. This may be the implementation of prohibited activities, lack of a license, gross violation of the law or the Charter of the organization itself).
As a result of financial insolvency.

The last case is the most severe and is separately regulated by the provisions of Article 65 of the Civil Code of the Russian Federation. In this case, the analysis of the liquidity of the balance sheet is especially important, because it primarily concerns the creditors of the bankrupt organization. True, in this situation external management is introduced, and all procedures with summing up the results fall on the shoulders of the arbitration manager. This is a separate topic, so we will consider, first of all, these actions by the organization itself and evaluate how the liquidation of an LLC with a zero balance occurs, i.e. when there are enough assets to satisfy the claims of all creditors.

This is interesting: Notification of product readiness for shipment sample

Step-by-step liquidation of an organization

The stages that each legal entity must go through during the closure procedure are defined in Articles 61&ndash. Briefly, these steps look like this:

Step 1. The management body or sole owner makes decisions to close the organization.
Step 2. A notification of the decision (form P15001) is sent to the territorial body of the Federal Tax Service so that the necessary changes are made to the Unified State Register of Legal Entities.
Step 3. The liquidation commission is assembled and approved.
Step 4. Public information about the termination of the legal entity’s activities is published in the media and on the Internet.
Step 5. An inventory of the obligations and all assets of the organization is carried out.
Step 6. An interim balance sheet is drawn up upon liquidation of the LLC.
Step 7. Measures are taken to collect receivables.
Step 8: Creditors are properly informed of the closure of the organization.
Step 9. Compile an interim liquidation balance sheet, a sample of which can be found below.
Step 10. Final settlement with creditors.
Step 11. The property of a legal entity remaining after satisfying the creditors' claims is distributed among its founders (participants).
Step 12. The final liquidation balance sheet is compiled (form 0710099), we will look at a sample filling (2017) below.
Step 13. State registration of the results of closure of a legal entity. Exclusion from the Unified State Register of Legal Entities.

From this instruction it is clear that during the process of closing an organization, several interim balance sheets can be drawn up and only one final balance sheet. It is important that the first interim results can be summed up only after an inventory, as provided for in Order of the Ministry of Finance of the Russian Federation dated July 29, 1998 N 34n “On approval of the Regulations on accounting and financial reporting in the Russian Federation.” All reports must be different.

Accounting periods

Financial statements are prepared by a legal entity to record its economic condition at a certain point in time, as well as provide information to government services about the results of its economic activities and the movement of assets for a certain time period. What is a reporting period in financial statements? This is the same time period for which a legal entity is obliged to report to regulatory authorities. Within a given number of days, the documents required by law must be drawn up and transferred to government services.

The procedure and frequency of reporting is regulated by Federal Law No. 402-FZ of December 6, 2011. It determines what should be used to support the items in the financial statements, the frequency of providing documents and responsibility for concealment or unreliability of the information provided. It is mandatory for everyone to transfer data on the enterprise at the end of the year (results for the year).

The need to prepare interim reports is determined by the organizational form, constituent documentation, legislation of the Russian Federation or the decision of the owners.

The organization is required to provide a report for a certain time period

Reporting period codes

In accounting documentation, each time period (month, quarter, half-year, year) is coded in accordance with the “Directory of Codes Defining the Tax Period.” This is a single form that is used by accountants throughout the Russian Federation.

The directory divides time periods into groups:

by month – each month of the year is assigned a code from 1 to 12, respectively;
by quarter - codes 21, 22, 23, 24 for the first, second, third and fourth quarters, respectively;
for the year - code 34 (assigned only if interim financial statements are not prepared for the legal entity during the year).

A separate coding is provided to organizations that prepare reports on an accrual basis for different periods:

first quarter – 21;
half-year – 31;
9 months – 33;
year – 34;
by the number of months from 1 to 11 (for 1, for 2, for 3, for 4, etc.) - codes from 35 to 45, respectively;
for 12 months – 46 (if accounting is carried out on an accrual basis only at the end of the year).

Consolidated groups of taxpayers provide reporting by period according to their coding:

first quarter – 13;
half-year – 14;
9 months – 15;
year – 16;
by the number of months from 1 to 11 (for 1, for 2, for 3, for 4, etc.) - codes from 57 to 67, respectively;
for 12 months – 68 (if accounting is carried out on an accrual basis only at the end of the year).

Separate codes are provided for cases of enterprise reorganization. Termination of the activities of a legal entity obliges it to submit final reports for the last reporting period of its activities (code 90). Reporting period 94 represents the opening financial statements upon creation of a legal entity or change of owners.

What data should the interim liquidation balance sheet contain (filling sample)

The organization has the right to draw up a report in any form. However, there is data that must be included in it. The procedure for summing up interim results is regulated by Article 63 of the Civil Code of the Russian Federation. It states that organizations must disclose information about:

your property and assets (based on inventory results);
requirements presented by creditors and the results of their consideration;
requirements certified by court decisions that have entered into force.

Federal Law No. 129-FZ dated 08.08.2001 “On state registration of legal entities and individual entrepreneurs” does not oblige the owners of the organization to submit the interim liquidation balance sheet to the tax authority. By law, only the final document should go there. However, it is better to familiarize the tax authorities with the interim results. This will allow them to quickly verify the accuracy of the information provided and complete the business closure procedure. The decision to approve the interim liquidation balance sheet is made by the founders (participants) of the organization or the authorized body that made the decision to terminate the activity. Sometimes approval is required from the authorized government agency.

In its appearance, content and procedure for filling out the liquidation balance sheet does not differ from the usual annual balance sheet. The only difference is that the results must be summed up not on December 31 of the reporting year, but on the date of compilation.

Assets

Passive

As can be seen from this example, the chairman of the liquidation commission signs the document. The reporting year of an organization that ceases its activities is incomplete. It begins, as always, on January 1 of the current calendar year, and ends on the date that precedes the date of entry into the Unified State Register of Legal Entities on the liquidation of the legal entity. It is on this date that the last financial statements - the liquidation balance sheet - should be compiled. The sample for filling out this document is practically no different from the one given above. It is imperative to indicate that this is a final report. It should not contain obligations to creditors, and if the liquidation commission was able to distribute among the founders or sell the property of a legal entity, an example of a zero balance will be presented to the attention of the regulatory authorities. This means that his assets and liabilities will contain zeros.

Finally, it should be noted that Federal Law N 402-FZ determines that the composition of the final financial statements, as well as the procedure for its preparation, must establish federal standards. However, such standards have not yet been approved, and the exact procedure for presenting the final balance sheet has not been established. This remains at the discretion of authorized persons of the organization and territorial regulatory authorities who enter information into the Unified State Register of Legal Entities.

Preparing the final liquidation balance sheet

And, of course, to check the consistency of their own financial management, every accountant must be able to prepare a balance sheet. It is the best way to compare the assets and liabilities of the organization. And, if earlier, in classical, paper accounting, the balance sheet was compiled through painstaking manual work with a calculator, and sometimes with accounts, then in the modern world the balance can be obtained much more simply - using application accounting programs. In particular, 1C Accounting 8.2. So, let's look at the process of creating the Balance Sheet report. After entering the main interface of the program, click on the “Reports” item in the main menu, select the menu sub-item “Regulated reporting” and then “Regulated reports (built-in)”. The considered sequence is correct for the Ukrainian version of the 1C Accounting configuration. In the Russian version, just select “Reports” - “Regulated reporting”. In the regulated reporting form that opens, select in the left window the report we need, which forms the balance sheet. For the Ukrainian version this is “Balance Sheet (standard No. 2)”, for the Russian version it is “Balance Sheet (form No. 1)”. A form for specifying settings for generating the actual balance sheet will open. In it we will set the necessary parameters: the name of the organization and the period for which it is necessary to generate a report. After checking that the settings are correct, click the “OK” button. As a result, an empty, unfilled form of the future balance sheet will open.

What is ILB (interim liquidation balance sheet)?