ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of May 10, 2018 No. 496

About approval of Changes in some regulatory legal acts on financial accounting in public sector

According to Article 56 of the Budget code of Ukraine, part two of article 6 of the Law of Ukraine "About financial accounting and the financial reporting in Ukraine", I ORDER to the subitem 5 of item 4 of the Regulations on the Ministry of Finance of Ukraine approved by the resolution of the Cabinet of Ministers of Ukraine of August 20, 2014 No. 375,:

1. Approve Changes in some regulatory legal acts on financial accounting in public sector which are attached.

2. Make changes to the Standard correspondence of sub-accounts of financial accounting for reflection of transactions on budget implementation approved by the order of the Ministry of Finance of Ukraine on December 29, 2015 No. 1219, registered on January 16, 2016 for No. 87/28217, having been reworded as follows it which is applied the Ministry of Justice of Ukraine.

3. Make changes to the Standard correspondence of sub-accounts of financial accounting for reflection of transactions on execution of the local budget approved by the order of the Ministry of Finance of Ukraine on December 29, 2015 No. 1219, registered on January 16, 2016 for No. 88/28218, having been reworded as follows it which is applied the Ministry of Justice of Ukraine.

3. In accordance with the established procedure to provide to department of forecasting of budget receipts and methodology of financial accounting:

submission of this order on state registration in the Ministry of Justice of Ukraine;

promulgation of this order.

4. This order becomes effective from the date of its official publication.

5. I reserve control of execution of this order.

Approved by the Order of the Ministry of Finance of Ukraine of May 10, 2018 No. 496

Changes in some regulatory legal acts on financial accounting in public sector

1. In the Chart of accounts of financial accounting in the public sector approved by the order of the Ministry of Finance of Ukraine of December 31, 2013 No. 1203, registered in the Ministry of Justice of Ukraine on January 25, 2014 for No. 161/24938 (with changes):

1) in the Section I "Balance sheet accounts":

in the class 2 "Financial assets":

the score 2035 - 2038 of sub-account 203 "Long-term receivables of the government budget" of account 20 "Long-term receivables" to state in the following edition:

"2035 Receivables on long-term loans which were granted under the state guarantees and/or at the expense of the funds raised by the state

2036 Overdue debt on long-term loans which were granted under the state guarantees and/or at the expense of the funds raised by the state

2037 Receivables on long-term loans which were granted under the state guarantees and/or at the expense of the funds raised by the state for the liquidated legal persons borrowers

2038 Other debt on long-term loans which were granted under the state guarantees and/or at the expense of the funds raised by the state";

the score 2045 - 2048 of sub-account 204 "Long-term receivables of local budgets" of account 20 "Long-term receivables" to state in the following edition:

"2045 Receivables on long-term loans which were granted under local guarantees and/or at the expense of the funds raised by local budgets

2046 Overdue debt on long-term loans which were granted under local guarantees and/or at the expense of the funds raised by local budgets

2047 Receivables on long-term loans which were granted under local guarantees and/or at the expense of the funds raised by local budgets for the liquidated legal persons borrowers

2048 Other debt on long-term loans which were granted under local guarantees and/or at the expense of the funds raised by local budgets";

the score 2134 - 2137 of sub-account 213 "The current receivables of the government budget" of account 21 "Current receivables" to state in the following edition:

"2134 Receivables on short-term loans which were granted under the state guarantees and/or at the expense of the funds raised by the state

2135 Overdue debt on short-term loans which were granted under the state guarantees and/or at the expense of the funds raised by the state

2136 Receivables on short-term loans which were granted under the state guarantees and/or at the expense of the funds raised by the state for the liquidated legal persons borrowers

2137 Other debt on short-term loans which were granted under the state guarantees and/or at the expense of the funds raised by the state";

the score 2144 - 2147 of sub-account 214 "The current receivables of local budgets" of account 21 "Current receivables" to state in the following edition:

"2144 Receivables on short-term loans which were granted under local guarantees and/or at the expense of the funds raised by local budgets

2145 Overdue debt on short-term loans which were granted under local guarantees and/or at the expense of the funds raised by local budgets

2146 Receivables on short-term loans which were granted under local guarantees and/or at the expense of the funds raised by local budgets for the liquidated legal persons borrowers

2147 Other debt on short-term loans which were granted under local guarantees and/or at the expense of the funds raised by local budgets";

in sub-account 234 "Means on accounts of local budgets" of account 23 "Money on accounts":

the score 2341 - 2342 to state in the following edition:

"2341 Means of local budgets on accounts in organizations of banks in foreign currency

2342 Means of local budgets on the accounts of managers of budgetary funds opened in organizations of banks";

add with new sub-account 2346 "Accounts of local budgets in organizations of banks in national currency";

in class 3 "Means of budgets and managers of budgetary funds":

in sub-account 313 "Receipts of the government budget" of account 31 "Receipts of the budget":

add with new sub-account 3130 "Receipts in the general fund of the government budget";

to add the name of sub-account 3131 after the words "Receipts" with words of "special fund";

in sub-account 314 "Receipts of local budgets" of account 31 "Receipts of the budget":

add with new sub-account 3140 "Receipts in the general fund of local budgets";

to add the name of sub-account 3141 after the words "Receipts" with words of "special fund";

sub-account 324 "Means of local budgets" of account 32 "Budget funds" to add with new sub-account 3242 "Means of local budgets on accounts in banks";

in account 33 "Budget funds which are subject to distribution":

"Money of the government budget which is subject to distribution" to add sub-account 333 with new sub-account 3335 "The means which are temporarily carried on the income of the government budget which is subject to distribution between local budgets";

add with new sub-accounts 335 "Means which are subject to transfer in receipts of the budget", 3351 "Means which are subject to transfer in receipts of the budget";

in sub-account 343 "Accounts of managers and receivers on means of the government budget of" account 34 "Of the account of managers and receivers of budgetary funds, other accounts for implementation of expenses":

state sub-account 3436 in the following edition:

"3436 Accounts of managers on means of the government budget in organizations of banks in foreign currency";

add with new sub-accounts 3437 "The accounts of managers of means of the government budget opened in organizations of banks in national currency" and 3438 "Deposit accounts of managers of means of the government budget, opened in organizations of banks";

344, of 3441 - 3447 account 34 "Accounts of managers and receivers of budgetary funds, other accounts for implementation of expenses" to state sub-accounts in the following edition:

"344 Accounts of managers and receivers on means of the local budget

3440 Personal accounts of managers on the means received from local budgets

3441 Personal accounts of managers on the means received from the local budget on accounts in banks

3442 Registration accounts of managers on means of local budgets

3443 Accounts of receivers of means on means of local budgets

3444 Accounts for accounting of transactions with interbudget transfers on means of local budgets

3445 Accounts for accounting of transactions on loan granting from local budgets

3446 Accounts for implementation of expenses on debt repayment and active transactions of local budgets

3447 Accounts of managers on means of local budgets in organizations of banks in foreign currency

3448 The accounts of managers and receivers of means of the local budget opened in organizations of banks in national currency

3449 The deposit accounts of managers of means of the local budget opened in organizations of banks";

in sub-account 355 "Other accounts of managers of budgetary funds and the account of other clients of" sub-account 3550 "Of the account from electronic administration of the value added tax" and 3559 "Accounts with electronic administration of the value added tax of the agricultural enterprises which chose special tax regime the value added tax" to exclude other accounts of managers of budgetary funds and the account of other clients of" account 35 ";

to add class after account 37 with the new account and sub-accounts:

"38 Accounts opened in system of electronic administration of taxes

385 The accounts opened in system of electronic administration of taxes

3850 Accounts with electronic administration of the value added tax

3851 Accounts with electronic administration of realization of fuel

3852 The account for accounting of means of the budget grant to agricultural producers";

"Accumulation accounts for accounting of the receipts in budgets which are subject to distribution of" account 45 "Accumulation accounts for accounting of the receipts in budgets which are subject to distribution" the class 4 "Calculations" to add sub-account 453 with new sub-account 4535 "The means which are temporarily carried on the income of the government budget which is subject to distribution between local budgets";

to add sub-account 864 "Conditional expenses of local budgets" of account 86 "Conditional expenses" of the class 8 "Expenses" with new sub-account 8643 "Loan granting from special fund of the local budget from the accounts opened in banks in national currency";

2) 2) in the Section II "Off-balance accounts" in class 9 "Off-balance and managerial accounts of budgets and the state trust funds":

in account 93 "The budgetary obligations of managers and receivers of budgetary funds, settlement documents which are not paid":

sub-account 933 "Budgetary obligations of managers and receivers of budgetary funds on means of the government budget" to add with new sub-account 9335 "Long-term budgetary obligations on means of the government budget";

sub-account 935 "To exclude the payment orders of managers (receivers) of budgetary funds of the government budget which are not paid" and 936 "Payment orders of managers (receivers) of budgetary funds of the local budget, not paid".

With respect thereto to replace codes of sub-accounts 937 and 9371 respectively with codes 935 and 9351;

"The emitted internal securities of the government budget of" account 96 "The emitted securities" to state sub-account 963 in the following edition:

"963 Emitted securities of the government budget";

in account 97 "Accounts for the cash accounting and calculations received":

sub-account 971 "Accounts for accounting of the means of the government budget received by managers (receivers) of budgetary funds" to add with new sub-account 9714 "The account for accounting of exchange difference of managers of means of the government budget";

sub-account 973 "Accounts for accounting of means of the local budgets received by managers (receivers) of budgetary funds" to add with new sub-account 9732 "The account for accounting of exchange difference of managers of means of the local budget".

2. According to the procedure of application of the Chart of accounts of financial accounting in the public sector approved by the order of the Ministry of Finance of Ukraine of December 29, 2015 No. 1219, registered in the Ministry of Justice of Ukraine on January 16, 2016 for No. 85/28215 (with changes):

1) in the Section I "Balance sheet accounts":

in the class 2 "Financial assets":

account 20 "Long-term receivables" and 21 "The current receivables" to state in the following edition:

"Account 20" long-term receivables"

Account 20 "Long-term receivables" is intended for accounting and generalization of information on receivables which do not arise in the course of regular activities and will be extinguished after completion of accounting year. On this account information on the long-term loans granted from the government or local budget according to the legislation is generalized.

On the debit of the account recognition of long-term receivables, on the credit - its repayment or write-off is reflected.

Account 20 "Long-term receivables" has such sub-accounts:

2011 (2021) "Long-term receivables on lease transactions";

2012 "The long-term loans granted by managers of budgetary funds" (2022 "The long-term loans granted from the budget of the state trust fund");

2013 (2023) "Other long-term receivables";

2031 "The long-term loans granted from the government budget" (2041 "The long-term loans granted from local budgets");

2032 "Overdue debt on the long-term loans granted from the government budget" (2042 "Overdue debt on the long-term loans granted from local budgets");

2033 "The long-term loans granted from the government budget for the liquidated legal persons borrowers" (2043 "The long-term loans granted from local budgets for the liquidated legal persons - borrowers");

2034 "Other debt on the long-term loans granted from the government budget" (2044 "Other debt on the long-term loans granted from local budgets");

2035 "Receivables on long-term loans which were granted under the state guarantees and/or at the expense of the funds raised by the state" (2045 "Receivables on long-term loans which were granted under local guarantees and/or at the expense of the funds raised by local budgets");

2036 "Overdue debt on long-term loans which were granted under the state guarantees and/or at the expense of the funds raised by the state" (2046 "Overdue debt on long-term loans which were granted under local guarantees and/or at the expense of the funds raised by local budgets");

2037 "Receivables on long-term loans which were granted under the state guarantees and/or at the expense of the funds raised by the state for the liquidated legal persons borrowers" (2047 "Receivables on long-term loans which were granted under local guarantees and/or at the expense of the funds raised by local budgets for the liquidated legal persons borrowers");

2038 "Other debt behind long-term loans which were granted under the state guarantees and/or at the expense of the funds raised by the state" (2048 "Other debt behind long-term loans which were granted under local guarantees and/or at the expense of the funds raised by local budgets");

2039 "Other long-term receivables of the government budget" (2049 "Other long-term receivables of local budgets".

On sub-accounts 2011 (2021) "Long-term receivables on lease transactions" are recorded the long-term receivables which arose on transactions with lease, in particular on the leased assets.

On sub-accounts 2012 "The long-term loans granted by managers of budgetary funds" (2022 "The long-term loans granted from the budget of the state trust fund") it is recorded the long-term loans granted by managers of budgetary funds (the state trust funds) according to the legislation.

On sub-accounts 2013 (2023) "Other long-term receivables" are recorded long-term receivables of managers of budgetary funds and the state trust funds which corresponds to recognition criteria of asset and it is not included in the score 2011 - 2012 (2021 - 2022).

On sub-accounts 2031 "The long-term loans granted from the government budget" (2041 "The long-term loans granted from local budgets") it is recorded the amounts of the long-term loans granted from the government (local) budget according to the legislation. On the debit of sub-accounts the amounts of the loans granted from the government (local) budget, and the amount of revaluation of remaining balance of debt are reflected. On the credit of sub-accounts the amounts which arrived on account of debt repayment on the long-term loans provided from the government (local) budget, recognition of debt overdue, hopeless, such which is registered for the liquidated legal persons borrowers, or write-off from balance of debt of borrowers on the long-term loans granted from the government (local) budget, and the amount of revaluation of remaining balance of debt are reflected.

On sub-accounts 2032 "Overdue debt on the long-term loans granted from the government budget" (2042 "Overdue debt on the long-term loans granted from local budgets") is recorded the overdue debt amounts on the long-term loans granted from the government (local) budget. On the debit of sub-accounts the amounts of overdue debt of borrowers on the long-term loans granted from the government (local) budget, and the amount of revaluation of remaining balance of debt are reflected. On the credit of sub-accounts the amounts which arrived in repayment of overdue debt on the long-term loans granted from the government (local) budget, recognition of debt hopeless, such that is registered for the liquidated legal persons borrowers, or write-off from balance of overdue debt of borrowers on the long-term loans granted from the government (local) budget, and the amount of revaluation of remaining balance of debt are reflected.

On sub-accounts 2033 "The long-term loans granted from the government budget for the liquidated legal persons - borrowers" (2043 "The long-term loans granted from local budgets for the liquidated legal persons borrowers") it is recorded outstanding amounts of borrowers concerning which state registration of the termination of the legal entity as a result of its liquidation, on the long-term loans granted from the government (local) budget is carried out. On the debit of sub-accounts outstanding amounts of borrowers concerning which state registration of the termination of the legal entity as a result of its liquidation, on the long-term loans granted from the government (local) budget, and the amount of revaluation of remaining balance of debt is carried out are reflected. On the credit of sub-accounts the amounts which arrived on account of debt repayment of borrowers concerning whom state registration of the termination of the legal entity as a result of its liquidation, recognition is carried out are reflected

debts overdue, hopeless or write-off from balance of debt of borrowers concerning whom state registration of the termination of the legal entity as a result of its liquidation, on the long-term loans granted from the government (local) budget, and the amount of revaluation of remaining balance of debt is carried out.

On sub-accounts 2034 "Other debt on the long-term loans granted from the government budget" (2044 "Other debt on the long-term loans granted from local budgets") is recorded the amounts hopeless to debt collection of borrowers on the long-term loans granted from the government (local) budget, and the amounts of revaluation of remaining balance of debt.

On sub-accounts 2035 "Receivables on long-term loans which were granted under the state guarantees and/or at the expense of the funds raised by the state" (2045 "Receivables on long-term loans which were granted under local guarantees and/or at the expense of the funds raised by local budgets") are recorded the amounts of long-term loans which were granted under the state (local) guarantees on which the state (local budgets) executed (fulfilled) warranty obligations, and/or outstanding amounts of borrowers on the long-term loans granted at the expense of the funds raised by the state (local budgets). On the debit of sub-accounts the amounts of long-term loans on which the state (local budgets) executed are reflected (fulfilled) warranty obligations, outstanding amounts of borrowers on the long-term loans granted at the expense of the funds raised by the state (local budgets) and the amount of revaluation of remaining balance of debt. On the credit of sub-accounts the amounts which arrived on account of debt repayment on long-term loans from subjects of managing, debt, acknowledged overdue, hopeless, such which is registered for the liquidated legal persons borrowers are reflected, or write-off from balance of debt of borrowers on long-term loans on which the state (local budgets) executed (fulfilled) warranty obligations, debts of borrowers on the long-term loans granted at the expense of the funds raised by the state (local budgets) and the amount of revaluation of remaining balance of debt.

On sub-accounts 2036 "Overdue debt on long-term loans which were granted under the state guarantees and/or at the expense of the funds raised by the state" (2046 "Overdue debt on long-term loans which were granted under local guarantees and/or at the expense of the funds raised by local budgets") is recorded overdue debt on long-term loans which were granted under the state (local) guarantees and/or at the expense of the funds raised by the state (local budgets). On the debit of sub-accounts the amounts of overdue debt of borrowers on long-term loans which were granted under the state (local) guarantees and/or at the expense of the funds raised by the state (local budgets) and the amount of revaluation of remaining balance of debt are reflected. On the credit of sub-accounts the amounts which arrived on account of debt repayment, acknowledged hopeless (delayed), considered for the liquidated legal persons borrowers, or write-off from balance of overdue debt of borrowers on long-term loans which were granted under the state (local) guarantees and/or at the expense of the funds raised by the state (local budgets) and the amount of revaluation of remaining balance of debt are reflected.

On sub-accounts 2037 "Receivables on long-term loans which were granted under the state guarantees and/or at the expense of the funds raised by the state for the liquidated legal persons - borrowers" (2047 "Receivables on long-term loans which were granted under local guarantees and/or at the expense of the funds raised by local budgets for the liquidated legal persons borrowers") are recorded outstanding amounts of borrowers concerning which state registration of the termination of the legal entity as a result of its liquidation, on the long-term loans granted under the state (local) guarantees and/or at the expense of the funds raised by the state (local budgets) is carried out. On the debit of sub-accounts outstanding amounts of borrowers concerning which state registration of the termination of the legal entity as a result of its liquidation, on the long-term loans granted under the state (local) guarantees and/or at the expense of the funds raised by the state (local budgets) and the amount of revaluation of remaining balance of debt is carried out are reflected. On the credit of sub-accounts the amounts which arrived on account of debt repayment of borrowers concerning whom state registration of the termination of the legal entity as a result of its liquidation is carried out of debt, acknowledged overdue, hopeless are reflected, or write-off from balance of debt of borrowers concerning whom state registration of the termination of the legal entity as a result of its liquidation is carried out, (fulfilled) warranty obligations on long-term loans on which the state (local budgets) executed, and/or the long-term loans granted at the expense of the funds raised by the state (local budgets) and the amount of revaluation of remaining balance of debt.

On sub-accounts 2038 "Other debt on long-term loans which were granted under the state guarantees and/or at the expense of the funds raised by the state" (2048 "Other debt on long-term loans which were granted under local guarantees and/or at the expense of the funds raised by local budgets") is recorded the amounts hopeless to collection and other debt of borrowers on long-term loans which were granted under the state (local) guarantees and/or at the expense of the funds raised by the state (local budgets). On the debit of sub-accounts the amounts hopeless to collection and other debt of borrowers on long-term loans which were granted under the state (local) guarantees and/or at the expense of the funds raised by the state (local budgets) and the amount of revaluation of remaining balance of debt are reflected. On the credit of sub-accounts the amounts which arrived on account of repayment or write-off from balance hopeless to collection and other debt of borrowers on long-term loans are reflected

which were provided under the state (local) guarantees and/or at the expense of the funds raised by the state (local budgets) and the amount of revaluation of remaining balance of debt.

On sub-accounts 2039 "Other long-term receivables of the government budget" (2049 "Other long-term receivables of local budgets") it is recorded the amounts of the other long-term receivables of the government (local) budget which are not reflected in the scores 2031 - 2038 (2041 - 2048). On the debit of sub-accounts the amounts of other long-term receivables of the government (local) budget are reflected. On the credit of sub-accounts the amounts which arrived on account of repayment or write-off from balance of other long-term receivables of the government (local) budget are reflected.

ACCOUNT 21 "CURRENT RECEIVABLES"

Account 21 "Current receivables" is intended for accounting and generalization of information on receivables which arise during regular activities and which repayment is expected within twelve months from the date of balance.

On the debit of the account recognition of the current receivables, on the credit - its repayment or write-off is reflected.

Account 21 "Current receivables" has such sub-accounts:

2110 (2120) "Receivables by calculations with the budget";

2111 (2121) the Current receivables by calculations for goods, works, services";

2112 "Receivables on the short-term loans granted by managers of budgetary funds" (2122 "Receivables on the short-term loans granted by the state trust funds");

2113 (2123) "Calculations for the advance payments issued to suppliers, contractors for goods, works and services";

2114 (2124) "Receivables by calculations for social insurance";

2115 (2125) "Calculations for compensation of the caused losses";

2116 (2126) "Receivables by settlings with advance holders";

2117 (2128) "Other current receivables";

2118 (2129) "Calculations for joint activities";

2127 "Receivables according to claims";

2130 "The short-term loans granted from the government budget" (2140 "The short-term loans granted from local budgets");

2131 "Overdue debt on the short-term loans granted from the government budget" (2141 "Overdue debt on the short-term loans granted from local budgets");

2132 "The short-term loans granted from the government budget for the liquidated legal persons borrowers" (2142 "The short-term loans granted from local budgets for the liquidated legal persons - borrowers");

2133 "Other debt on the short-term loans granted from the government budget" (2143 "Other debt on the short-term loans granted from local budgets");

2134 "Receivables on short-term loans which were granted under the state guarantees and/or at the expense of the funds raised by the state" (2144 "Receivables on short-term loans which were granted under local guarantees and/or at the expense of the funds raised by local budgets");

2135 "Overdue debt on short-term loans which were granted under the state guarantees and/or at the expense of the funds raised by the state" (2145 "Overdue debt on short-term loans which were granted under local guarantees and/or at the expense of the funds raised by local budgets");

2136 "Receivables on short-term loans which were granted under the state guarantees and/or at the expense of the funds raised by the state for the liquidated legal entities - borrowers" (2146 "Receivables on short-term loans which were granted under local guarantees and/or at the expense of the funds raised by local budgets for the liquidated legal entities - borrowers");");

2137 "Other debt on short-term loans which were granted under the state guarantees and/or at the expense of the funds raised by the state" (2147 "Other debt on short-term loans which were granted under local guarantees and/or at the expense of the funds raised by local budgets");

2138 "Other current receivables of the government budget" (2148 "Other current receivables of local budgets");

2150 "The short-term loans granted local budgets at the expense of means of the single treasurer account" (2151 "The medium-term loans allowed local budgets at the expense of means of the single treasurer account");

2152 "The prolonged loans granted local budgets at the expense of means of the single treasurer account";

2153 "Overdue debt on the loans provided by local budgets at the expense of means of the single treasurer account";

2154 "The short-term loans granted at the expense of means of the single treasurer account to the main managers of means";

2155 "Overdue debt on the loans provided at the expense of means of the single treasurer account to the main managers of means";

2156 "The short-term loans granted at the expense of means of the single treasurer account to the Pension fund of Ukraine and other clients";

2157 "Overdue debt on the loans provided at the expense of means of the single treasurer account to the Pension fund of Ukraine and other clients";

2158 "Receivables on transactions with cash";

2159 "Other receivables on transactions with banks".

On sub-accounts 2110 (2120) "Receivables by calculations with the budget" are recorded receivables by calculations with the budget for taxes, charges and so forth.

On sub-accounts 2111 (2121) the Current receivables by calculations for goods, works, services" are recorded settlings with buyers and customers for the rendered services, the performed works, the made products.

On sub-accounts 2112 "Receivables on the short-term loans granted by managers of budgetary funds" (2122 "Receivables on the short-term loans granted by the state trust funds") are recorded the short-term loans granted by managers of budgetary funds or the state trust funds according to the legislation and their repayment.

On sub-accounts 2113 (2123) "Calculations for the advance payments issued to suppliers, contractors for goods, works and services" it is recorded settlings with suppliers, contractors in case of advance payment of goods, works, services.

On sub-accounts 2114 (2124) "Receivables by calculations for social insurance" are recorded settlings with the state trust funds, in particular calculations for the added amounts of benefits in connection with temporary disability and so forth. Charge of the amount of temporary disability benefit which is performed at the expense of the state trust funds is reflected as increase in receivables, and cash receipts for payment to workers of benefit in connection with temporary disability according to the legislation is reflected as reduction of such debt.

On sub-accounts 2115 (2125) "Calculations for compensation of the caused losses" it is recorded the amounts of shortages and plunders of money and material values, the amount of losses for spoil of the material values referred on perpetrators.

On sub-accounts 2116 (2126) "Receivables by settlings with advance holders" are recorded settlings with workers of the subject of public sector for the issued advance payment for economic needs or traveling expenses. Issue of funds for economic needs or traveling expenses to advance holders is reflected as increase in debt. Adoption of the expense report about the spent imprests and return by the advance holder of remaining balance of advance payment to cash desk are reflected as reduction of such debt.

On sub-accounts 2117 (2128) "Other current receivables" are recorded other current receivables of managers of budgetary funds and the state trust funds which corresponds to recognition criteria of asset and it is not reflected in sub-accounts 2110 - 2116, 2118 (2120 - 2127, 2129).

On sub-accounts 2118 (2129) "Calculations for joint activities" it is recorded calculations for the transactions connected with implementation of joint activities (without creation of the legal entity), in particular the debt on the transferred assets as deposits to joint activities and its repayment or write-off is reflected.

On sub-account 2127 "Receivables according to claims" it is recorded the amounts according to the claims recognized judicially.

On sub-accounts 2130 "The short-term loans granted from the government budget" (2140 "The short-term loans granted from local budgets") it is recorded the amounts of the short-term loans granted from the government (local) budget according to separate decisions of the Cabinet of Ministers of Ukraine (local council) and the regulatory framework regulating budget process. On the debit of sub-accounts the amounts of the loans granted from the government (local) budget, and the amount of revaluation of remaining balance of debt are reflected. On the credit of sub-accounts the amounts which arrived on account of debt repayment on the short-term loans provided from the government (local) budget, debt, acknowledged overdue, hopeless, such are reflected that is registered for the liquidated legal persons borrowers, or write-off from balance of debt of borrowers on the short-term loans granted from the government (local) budget, and the amount of revaluation of remaining balance of debt.

On sub-accounts 2131 "Overdue debt on the short-term loans granted from the government budget" (2141 "Overdue debt on the short-term loans granted from local budgets") is recorded overdue debt on the short-term loans granted from the government (local) budget. On the debit of sub-accounts the amounts of overdue debt of borrowers on the short-term loans granted from the government (local) budget, and the amount of revaluation of remaining balance of debt are reflected. On the credit of sub-accounts the amounts which arrived on account of debt repayment, acknowledged hopeless, such are reflected that is registered for the liquidated legal persons borrowers, or write-off from balance of overdue debt of borrowers on the short-term loans granted from the government (local) budget, and the amount of revaluation of remaining balance of debt.

On sub-accounts 2132 "The short-term loans granted from the government budget for the liquidated legal persons - borrowers" (2142 "The short-term loans granted from local budgets for the liquidated legal persons borrowers") it is recorded outstanding amounts of borrowers concerning which state registration of the termination of the legal entity as a result of its liquidation, on the short-term loans granted from the government (local) budget is carried out. On the debit of sub-accounts outstanding amounts of borrowers concerning which state registration of the termination of the legal entity as a result of its liquidation, on the short-term loans granted from the government (local) budget, and the amount of revaluation of remaining balance of debt is carried out are reflected. On the credit of sub-accounts the amounts which arrived on account of debt repayment of borrowers concerning whom state registration of the termination of the legal entity as a result of its liquidation is carried out of debt, acknowledged overdue, hopeless, or write-off from balance of debt of borrowers concerning whom state registration of the termination of the legal entity as a result of its liquidation, on the short-term loans granted from the government (local) budget, and the amount of revaluation of remaining balance of debt is carried out are reflected.

On sub-accounts 2133 "Other debt on the short-term loans granted from the government budget" (2143 "Other debt on the short-term loans granted from local budgets") is recorded the amounts hopeless to collection and other debt of borrowers on the short-term loans granted from the government (local) budget. On the debit of sub-accounts the amounts hopeless to debt collection of borrowers on the short-term loans granted from the government (local) budget, and the amount of revaluation of remaining balance of debt are reflected. On the credit of sub-accounts the amounts which arrived on account of repayment or write-off from balance hopeless to collection and other debt of borrowers on the short-term loans granted from the government (local) budget, and the amount of revaluation of remaining balance of debt are reflected.

On sub-accounts 2134 "Receivables on short-term loans which were granted under the state guarantees and/or at the expense of the funds raised by the state" (2144 "Receivables on short-term loans which were granted under local guarantees and/or at the expense of the funds raised by local budgets") are recorded the amounts of short-term loans which were granted under the state (local) guarantees on which the state (local budgets) executed (fulfilled) warranty obligations, and/or outstanding amounts of borrowers on the short-term loans granted at the expense of the funds raised by the state (local budgets). On the debit of sub-accounts the amounts of short-term loans on which the state (local budgets) executed are reflected (fulfilled) warranty obligations, outstanding amounts of borrowers on the short-term loans granted at the expense of the funds raised by the state (local budgets) and the amount of revaluation of remaining balance of debt. On the credit of sub-accounts the amounts which arrived on account of debt repayment on short-term loans from subjects of managing, debt, acknowledged overdue, hopeless, such are reflected that is registered for the liquidated legal persons borrowers, or write-off from balance of debt of borrowers on short-term loans on which the state (local budgets) executed (fulfilled) warranty obligations, and/or debts of borrowers on the short-term loans granted at the expense of the funds raised by the state (local budgets) and the amount of revaluation of remaining balance of debt.

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