It is answered to a question: Whether it is necessary for agricultural enterprise which is engaged in cultivation of wheat, rye and barley and realizes them out of the organized agrarian market, to report in a form No. 6 Information on segments?
Question-answer
The agricultural enterprise is engaged in cultivation of wheat, a rye and barley which realizes out of the organized agrarian market.
Whether it is necessary for such enterprise to report in a form No. 6 Information on segments?
Yes, it is necessary.
According to item 2 P (C) BU 29 the financial otchetyonost on segments is applied, in particular, if otyonositelno production (the goods, works, services) a predyopriyatiya prior to the beginning of fiscal year the decision on state regulation of the prices is made.
According to subitem 3.3.1 of the Law No. 1877* objects of gosuyodarstvenny price regulation are: wheat (wheat and rye mix), a rye, barley, oats, corn, a flour wheaten, soybeans, seeds of flax, a rape and sunflower not crushed, hop cones fresh or dry both crushed, and not crushed, sugar from a sugar beet.
So, as the enterprise is engaged vyrashchivayoniy production which is subject gosudarstvennomu to price regulation, such enterprise should make and represent the annex to priyomechaniye to annual financial statements Inforyomatsiya on segments (f. No. 6).
It is necessary to pay attention that prior to the beginning of a soyostavleniye of annual financial statements it is important to determine by segments correctly priority and auxiliary segments on which the selkhozpredyopriyaty should report. A final opreyodeleniye of a priority type of a reporting segment provoditsya after drawing up of financial statements and the report on f. 50-sg No. taking into account features of a deyatelyyonost of the enterprise, its specialization and organizatsiyoonny structure.
Considering that the separated part of activity of the enterprise for a proyoizvodstvo and sale of a certain look belongs to an economic segment (or gruppy) production (the goods, works, services), in a privedenyony situation this segyoment, and auxiliary – a geographical segment will be priority.
Let’s remind that the segment is defined as reporting, if the most part of its income (over 50 %) sozdaetsya from production sale to external buyers, and at the same time activity indicators sootvetstvuyut to one of three criteria established by item 9 P (C) by BU 29.
Report drawing up on f. No. 6 is carried out on an osyonovaniye of reporting data of Balance (f. No. 1), Report on financial results (f. No. 2), Report on a dvizheyoniya of money (f. No. 3), Report on the sobstvenyony capital (f. No. 4), Notes to the annual fiyonansovy reporting (f. No. 5), f. No. of 50-sg and analitiyochesky calculations.
* the Law of Ukraine from 24.06.04 of No. 1877-IV About gosudarstvenyony support of agricultural industry of Ukraine.
(On Balans-Agro newspaper materials).