It is reported about Minagropolitika’s entering of changes into Calculation of specific weight of the income of agricultural products realization regarding correction of total amount of a gross income on the income to the foreign currency received as revenue from export.
Changes in total amount of a gross income (further – Calculation) are brought in Calculation of specific weight of the income of realization of agricultural production of own production and products of its processing prikayozy Minagropolitiki from 24.12.07 of No. 938. They, first of all, will please those enterprises which realize agricultural products of own production for export.
In the previous number gazety* we reported that edition of "Balans-Agro" sent the minister agrarian politiki the letter with the offer to make to Calculation change. In particular, it was offered to provide in Calculation correction of total amount of a gross income on the income of realization of the foreign currency received as sales proceeds of production for export. Let’s remind, in the previous form of Calculation provodilas updating of the income of realization of the foreign currency received only in type of loan.
In what problem essence? If the sales proceeds of agricultural products of own production for export are received in a foreign currency, at realization of such currency, i.e. its transfer in hryvnia, the income is reflected on subaccount 711 debit The income of realization of foreign currency for all sum of revenue. Then this subaccount zakryvaetsya into subaccount 791. It means that all sum received at an exchange of a foreign currency, joins in total amount of a gross income that underestimates percent of specific weight from agricultural products realization.
And here in reply to the edition letter the Ministry of an agrarian policy the order made changes to Calculation.
Thus, now when filling Calculation for confirmation of the status of the payer of FSN for 2008 (by results of 2007) in gr. 7.2 it is necessary to include also the income of realization of the foreign currency received as a result of implementation of export operations.