RESOLUTION OF THE CABINET OF MINISTERS OF THE AZERBAIJAN REPUBLIC

of June 25, 2013 No. 161

About modification of the "Form, content and procedure for submission of the annual financial report of non-governmental organization" approved by the Resolution of the Cabinet of Ministers of the Azerbaijan Republic of December 25, 2009 No. 201

For the purpose of ensuring execution of Item 1.3 of the Presidential decree of the Azerbaijan Republic "About application of the Law of the Azerbaijan Republic of February 15, 2013 "About modification of the Law of the Azerbaijan Republic "About non-governmental organizations (public associations and funds)" of March 7, 2013 the No. 835 Cabinet of Ministers of the Azerbaijan Republic decides No. 561-IVQD:

1. Make the following changes to the "Form, content and procedure for submission of the annual financial report of non-governmental organization" approved by the Resolution of the Cabinet of Ministers of the Azerbaijan Republic of December 25, 2009 No. 201 (Collection of the legislation of the Azerbaijan Republic, 2009, No. 12, Article 1076; 2010, No. 6, Article 548):

1.1. exclude from subitem 4.5.3 and the fourth line of 1 column of Appendix No. 4 - "The reporting on cash flow" of the word of "third parties";

1.2. add new part after subitem 4.5.9 of the following content:

"Important accounting policy and records

4.6. In important accounting policy and explanatory records of non-governmental organizations the following is specified:

4.6.1. important accounting policy which is applied by non-governmental organizations;

4.6.2. all Articles reflected in the reporting on financial position;

4.6.3. all Articles reflected in the reporting on results of financial activities;

4.6.4. all Articles reflected in the reporting on changes in net assets (capital);

4.6.5. all Articles reflected in the reporting on cash flow;

4.6.6. about persons who made donation the following data with separate specifying of each amount of donation received by non-governmental organizations are specified:

4.6.6.1. if the donation is made by the legal entity - the name of the legal entity, INN, legal address, bank details, contact telephone numbers;

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