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How to make a separation balance sheet

How to make a separation balance sheet

In the case of reorganization of the enterprise chief accountant faced with the need to distribute the property right between the newly created company.

In the first place there is drawing the separation balance sheet, which reflects all the assets and liabilities transferred by different companies shares successor.



Fill according to the separation balance sheetfinancial statements, which is made before the registration of transfer of property. All recommendations on the rules of registration of balance collected in Guidelines on the formation of the financial statements in the implementation of enterprise reorganization, approved by Order of the RF Ministry of Finance No.44n 20.05.2003.


Specify in the balance of the full name of the company that is being reorganized, and assigns. Complete the sections with the reorganization and legal form of organization, as well as the date and form of a reorganization.


Reflect in the separation balance sheet equity, assets and liabilities of the reorganized company.


Distribute the balance between the performance of all articles, Assignee companies. During the separation, on the basis of para. 26 Methodical instructions, do not make any entries in the accounting records and does not divide the amounts of the statement and income statement.


Assets are allocated according to theneeds of newly established companies. In other words, the property is transferred to the company, which it needs in its activities. Cash must be added from the balances of current accounts at the box office and with the exception of the frozen money. If it is impossible to recover the frozen funds, they are measured at zero cost. The amount of the authorized capital formed by enterprises must be equal to or greater than the value of the authorized capital of the reorganized company.


In the calculation, note that the net assets of the newCompanies must be in an amount not less than their share capital. Upon receipt of the legal successor of a revalued property it is necessary to transfer additional capital corresponding amount. Doubtful receivables are transferred to the new company, together with a corresponding amount of provision for doubtful debts. payables distribution is carried out in accordance with the shares, assets passing to them.

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