ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of December 23, 2016 No. 1135

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, the Law of Ukraine "About financial accounting and the financial reporting in Ukraine" I order:

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

2. Item 2 of the order of the Ministry of Finance of Ukraine of December 28, 2009 No. 1541 "About approval of the National provision (standard) of the financial accounting in public sector 101 "Accounts presentations" registered in the Ministry of Justice of Ukraine on January 28, 2010 on No. 103/17398; Item 5 of the order of the Ministry of Finance of Ukraine of December 24, 2010 No. 1629 "About approval of national provisions (standards) of financial accounting in public sector", registered in the Ministry of Justice of Ukraine on January 20, 2011 on No. 87/18825; item 4 of the order of the Ministry of Finance of Ukraine of August 11, 2011 No. 1022 "About approval of the National provision (standard) of financial accounting in public sector 130 "Influence of changes of the currency rates", registered in the Ministry of Justice of Ukraine on September 2, 2011 at No. 1040/19778; item 4 of the order of the Ministry of Finance of Ukraine of January 25, 2012 No. 52 "About approval of the National provision (standard) of financial accounting in public sector 105 "The financial reporting in the conditions of hyperinflation", registered in the Ministry of Justice of Ukraine on February 09, 2012 at No. 200/20513; Item 6 of the order of the Ministry of Finance of Ukraine of May 18, 2012 No. 568 "About approval of some national provisions (standards) of financial accounting in public sector and changes in national provisions (standards) of financial accounting in public sector", registered in the Ministry of Justice of Ukraine on June 6, 2012 for No. 901/21213; item 4 of the order of the Ministry of Finance of Ukraine of December 31, 2013 No. 1203 "About approval of the Chart of accounts of financial accounting in public sector", registered in the Ministry of Justice of Ukraine on January 25, 2014 for No. 161/24938; Item 5 of the order of the Ministry of Finance of Ukraine of December 29, 2015 No. 1219 "About approval of some regulatory legal acts on financial accounting in public sector", registered in the Ministry of Justice of Ukraine on January 16, 2016 for No. 85/28215, to add with the new paragraph of the following content:

"Determine that till January 1, 2018 regulations of this order are not applied when implementing transactions on accomplishment state and local budgets bodies of the State Treasury of Ukraine.".

3. To department of tax, customs policy and methodology of financial accounting (Romaniuk Yu. P.) to provide in accordance with the established procedure:

provision 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. To impose control of execution of this order on the deputy minister - the chief of staff of Kapinus E. V.

Approved by the Order of the Ministry of Finance of Ukraine of December 23, 2016 No. 1135

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

1. In the National provision (standard) of financial accounting in the public sector 124th "Income" approved by the order of the Ministry of Finance of Ukraine of December 24, 2010 No. 1629, registered in the Ministry of Justice of Ukraine on January 20, 2011 on No. 89/18827:

1) in the Section II:

in Item 1:

third subitem 1.1 to state the paragraph in the following edition:

"Income from rendering services (performance of works): service fee, provided by budgetary institutions according to their main activities; receipts of budgetary institutions from additional (economic) activities;";

subitem 1.2 in paragraph three to exclude the word "administrative";

add subitem 2.8 of Item 2 after words of "current assets" with words ", revaluations of assets within the amount of the previous writedown, from recovery of usefulness of assets";

2) in subitem 1.5 of Item 1 of the Section III of the word of "obligations which are not subject to repayment," shall be replaced with words "revaluations of assets within the amount of the previous writedown, from recovery of usefulness of assets".

2. Add the paragraph of the seventh of Item 2 of the Section II of the National provision (standard) of the financial accounting in public sector 135th "Expenses" approved by the order of the Ministry of Finance of Ukraine of May 18, 2012 No. 568, registered in the Ministry of Justice of Ukraine on June 6, 2012 at No. 903/21215, after the words "the expenses connected with realization of assets" words ", writedown of assets,".

3. 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:

add account 04 Unexpected assets of class 0 Off-balance accounts of managers of budgetary funds and the state trust funds of the Section II Off-balance accounts with sub-account "043 Temporarily transferred assets".

4. 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:

1) in the Section I Balance sheet accounts:

in class 1 Non-financial assets:

in paragraphs the twenty first and twenty second account 15 to exclude Production supplies of the word "and capital construction";

add the paragraph the twelfth account 18 Other non-financial assets after words of "objects in warehouse" with words ", including MBP of special purpose which have specific appointment and limited short-term application in separate industries.";

in class 8 Expenses:

in the paragraph the thirteenth account 80 of Costs for accomplishment of budget programs of the word"," to exclude expenses;

account 81 in paragraph eleven Expenses on production of products (rendering services, performance of works) of the word", expenses" to exclude;

add the paragraph of the sixth of account 84 Other expenses on exchange transactions after words of "financial investments" with words ", expenses";

2) in account 04 Unexpected assets of class 0 Off-balance accounts of managers of budgetary funds and the state trust funds of the Section II Off-balance accounts:

add after the paragraph of the fifth with the new paragraph of the following content:

"043" temporarily transferred assets ".".

With respect thereto to consider the paragraph of the sixth the paragraph the seventh;

add with the new paragraph of the following content:

"On sub-account 043 "Temporarily transferred assets" it is recorded by managers of budgetary funds and the state trust funds of the property transferred to them from executive bodies which will be reorganized or liquidated, and located in temporarily occupied territory and/or in the territory of conducting anti-terrorist operation.".

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