IFRS financial statement forms: financial position, profit or loss, equity and cash flows (Order No. 181, Appendices 5–8)

For organisations that prepare financial statements under international standards (IFRS), the Regulation approved by Order No. 181 contains four separate forms — Appendices 5–8. They do not look like the NAS forms: line codes have four digits, no account codes are given, some expenses are shown in brackets «( )», and the statement of profit or loss has a section for other comprehensive income. Below, all four forms are given in full with their line codes, and a numerical example shows how they connect to each other.

The blank forms can be printed as a PDF or filled in an Excel file: in Excel the total lines are calculated automatically using the official formulas. Links are at the bottom of the page.

Who submits IFRS statements and by when?

The Regulation does not apply to budget and insurance organisations, commercial banks and non-bank credit organisations (introductory part of the Regulation) and does not apply to consolidated financial statements (Regulation, item 1). The Regulation does not say which organisations must apply IFRS: it sets the composition, deadline and procedure for organisations that prepare their financial statements in accordance with IFRS.

General rules for all forms

• The annual reporting period runs from 1 January to 31 December; the reporting date is the last calendar day of the period (Regulation, item 2).
• Statements are presented in soums unless legislation provides otherwise; assets and liabilities in foreign currency are translated into soums at the Central Bank rate (Regulation, item 3). The unit in the forms is thousand soums; earnings per share are in soums.
• The forms are signed by the head and by the person performing the accounting and financial management function, or the chief accountant; if the head performs this function himself, he also signs in place of the chief accountant (Regulation, item 4).
• All header details, lines and columns are filled in; a line (column) left empty for lack of data is crossed out (Regulation, item 13).

Each form has the same header details as the NAS forms: full name of the organisation, type of activity, legal form, e-mail address, TIN, unit of measurement (thousand soums) and date of submission. At the bottom there is the sentence «I confirm the reliability of the information in these financial statements», the names and signatures of the head and the chief accountant, and the date. In the tables «×» means the cell is not filled in, and «( )» means the amount is shown in brackets (an expense or a deduction). One asterisk at the line code: lines may be added if needed; two asterisks in the «Note» column: the number of the note to the financial statements is entered.

Appendix 5. Statement of financial position

The statement is prepared as at 31 December, in thousand soums. It has two amount columns, both headed «as at ____ 20__»: the organisation enters the dates. The formulas of the total lines are given in their names.

¹ As in the official text: the formula lists line 0920 twice and omits 0930; the second one should probably be 0930.

Appendix 6. Statement of profit or loss and other comprehensive income

The statement is prepared for the year, in thousand soums; two amount columns — «for the year 20___». The first part (0100–0600) shows net profit or loss, the second (0700–1010) shows other comprehensive income and total comprehensive income; earnings per share come at the end.

¹ As in the official text: «lines 0101-0102»; the form has no such lines, probably 0110-0120 (revenue minus cost of sales) is meant.

Note: line 0240 (impairment losses on assets) is not marked «( )» in the official form, but it is subtracted in the formula of line 0300. Lines that enter formulas with «+/-» (0310, 0330, 0720, 0820, 0830, 0840) can be either a gain or a loss.

Appendix 7. Statement of changes in equity

The statement is prepared for the year, in thousand soums, and covers two years: the previous reporting period (0100–0380) and the reporting period (0390–0590). Columns:

• 1 — Indicator
• 2 — Line code*
• 3 — Note** (note number)
• 4 — Share capital
• 5 — Additional paid-in capital
• 6 — Reserve capital
• 7 — Retained earnings (accumulated deficit)
• 8 — Components of other comprehensive income
• 9 — Other components of equity
• 10 — Total equity

This form has no «×» marks: all columns are filled in. Lines:

¹ As in the official text: «lines 0100 +/-0100»; probably 0100 +/-0110 (balance plus/minus changes in accounting policies) is meant.

Appendix 8. Statement of cash flows (indirect method)

The statement is prepared for the year, in thousand soums; two amount columns — «for the year 20___». Under the indirect method, operating activities start from profit before tax, which is adjusted for non-cash items and changes in working capital. The «(+)» and «(-)» marks in a line name show whether the adjustment is added or subtracted.

¹ As in the official text: codes 0130 and 0140 are each used twice (finance costs and depreciation — 0130; finance income and impairment of receivables — 0140). ² In the official text this line is marked «×», but it has a calculation formula, and the formula of line 0290 uses it. ³ As in the official text: the formula ends with «0610+0620-0630-0640+/-» and is incomplete; probably «-0650+/-0660» is meant.

The official text spells «dividentlar» (0470, 0650) — the names in the form were not changed.

How are the forms connected?

The four forms are one chain of figures: the result from the statement of profit or loss goes into equity, and the closing equity and cash balances go into the statement of financial position. Let us look at the example of «Oqtosh Nur» JSC (a fictional company), in thousand soums, for the reporting year. First, Appendix 6:

The amounts in brackets are the form's «( )» lines: they are written in brackets and subtracted in the formula. Now let us see how these results reach Appendix 7 (only columns with values; 4 — share capital, 7 — retained earnings, 8 — components of other comprehensive income, 10 — total):

Line 0600 of Appendix 6 (360,000) went to line 0410 of Appendix 7, column 7; line 1000 of Appendix 6 (40,000) went to line 0420, column 8. The formula of line 0500 subtracts 0550, so dividends are entered as a positive number and the total comes out as −100,000. Cash flows (Appendix 8):

Both 0130 lines are used in the example: in the official text finance costs and depreciation share one code. Finally, an extract from the statement of financial position at year end (Appendix 5):

Before submitting, check these links:

1. Appendix 6, 0600 = Appendix 7, 0410 (column 7 in the example): 360,000.
2. Appendix 6, 0400 = Appendix 8, 0110: 450,000.
3. Appendix 6, 1000 = Appendix 7, 0420 (column 10): 40,000.
4. Columns of line 0590 of Appendix 7 = Appendix 5, 0510…0560; column 10 = 0570: 1,500,000.
5. Appendix 8, 1010 = 1000 + 0900 = Appendix 5, 0430: 200,000.
6. Appendix 5, 0470 = 0990 (assets = equity and liabilities).

The company, all amounts, the income tax and the dividends in the example were made up by the author and are assumed; they do not show a tax calculation, only the links between the forms.

Blank forms: PDF (for printing) and Excel (for filling in, total lines with formulas) — via the links at the bottom of the page. The forms in the files are in Uzbek, as in the official text. The NAS forms (Appendices 1–4) are covered in a separate article.