Why do you need to prepare a certificate of the book value of fixed assets?
A certificate of the book value of fixed assets shows their value according to accounting data as of a particular date.
It does not apply to mandatory forms of accounting reporting, but may be of interest to a certain circle of users. Fixed assets belong to the category of capital investments of the organization. They have a lower degree of liquidity than, for example, working capital, and show the property and financial situation of the company.
For information on how to audit investments in non-current assets, read the article “Audit of investments in non-current assets (account 08)”.
A certificate of the book value of fixed assets can be used for internal analysis of the solvency of an enterprise, for management accounting purposes, and can also be provided for consideration by third-party users - investors, credit institutions, insurance companies and others. Fixed assets can act as collateral in commercial transactions.
For more information on what constitutes fixed assets, read our article “Non-current assets on the balance sheet”.
If you have access to K+, check whether you have correctly determined the book value of fixed assets. If you don't have access, get a free trial and head over to the Reporting Guide.
On June 29, Federal Law No. 518-FZ of December 30, 2021 “On Amendments to Certain Legislative Acts of the Russian Federation” came into force. It will be possible to register previously registered real estate objects in a simplified way. What does it mean? We are talking about real estate, the rights to which arose before 1998 - before the entry into force of Federal Law No. 122-FZ “On state registration of rights to real estate and transactions with it.” Until this time, rights to real estate were registered with the BTI, councils of people's deputies, with a notary or with the local administration. In a number of cases, it was impossible to enter information about the copyright holders of such objects into the Unified State Register of Real Estate. Sometimes the documents did not contain sufficient information to confirm the identity of the owner of the object. Or the copyright holder himself did not submit documents for inclusion in the Unified State Register of Real Estate. Why is this necessary? – No one can force a citizen to register the right to an object now. This is exclusively a right, not an obligation,” Rosreestr emphasized. – However, it is worth remembering that you can sell, donate or bequeath a piece of real estate only if you have registered ownership. How it works? Many copyright holders did not apply for inclusion of objects in the Unified State Register of Real Estate due to lengthy paperwork: you need to provide a technical plan of the building, carry out land surveying, invite a cadastral engineer, request floor plans from the BTI... And so on. Now, with the entry into force of the new law, all paperwork is transferred from the citizen to the municipal administration. As part of the new law, it is the municipality that must independently prepare documents for submitting information about the owner of real estate, the rights to which were registered before January 31, 1998, into the Unified State Register of Real Estate. The municipality will request information from the tax authorities, the Russian Pension Fund, internal affairs bodies, civil registry authorities, notaries, and so on. What's the result? Having generated a package of documents and identified the copyright holder of the property, the municipality will send the data to the owner by e-mail or regular mail. If the owner does not object, the municipal authorities will submit documents to enter information about the copyright holder into the Unified State Register of Real Estate. The copyright holder himself does not need to do anything. Regions and municipalities need this to put things in order in information about real estate: how much free land is available, how much is occupied, where are whose houses, and so on. When all the information is in the Unified Register, no questions arise. What about the burned houses? The procedure for deregistering lost real estate, for example, a burnt house, is also being simplified. Previously, in order to terminate the ownership of a lost property, a citizen had to call a cadastral engineer, who had to draw up an act of loss of the property. Now such an act is authorized to be drawn up by municipal authorities. Administration representatives can come to the site and draw up a report. The cost of inviting a cadastral engineer is waived from the owner. How to do it faster? Citizens who are copyright holders of previously registered real estate, whose rights have not yet been registered in the prescribed manner and information about them has not been included in the Unified State Register of Real Estate, can independently submit an application to Rosreestr. In this case, they need to come to the MFC with a passport and title document. What is the price? There is no state fee for registration of rights to real estate that arose before January 31, 1998. Where to go? Make an appointment at the MFC at a convenient time:
- via the website
- by phone 8800 200 8212
Have questions? Call the MFC hotline: 8800 200 8212. Text MK Baikal
Where can I find a form for a certificate of book value?
The form of a certificate of the book value of fixed assets is not approved at the legislative level. This means that you can use any form of this document. Let us remind you that business entities have the right to develop forms of certain documents based on their needs and characteristics of their activities. Therefore, the enterprise can also approve the form and type of this document independently, securing it with the appropriate order.
Fixed assets in the certificate can be listed by name (if there are a small number of them) or divided into groups: non-residential buildings, machinery, inventory and equipment for production needs, and so on.
You can see an example of preparing such a certificate on our website. We offer two options for formatting this document (they are shown in the file, which you can download from the link below):
Issuance of information (certificates, extracts) from the real estate register
An application for information and documents from the unified state register of real estate, rights to it and transactions with it and the state land cadastre is submitted to the registrar during a personal reception, and can also be sent by post or transmitted in the form of an electronic document, an electronic copy of the document to on paper in the manner prescribed by the Instructions on the procedure for submitting and processing documents necessary for carrying out registration actions, for the purpose of their further sending by post or transmission in the form of electronic documents, approved by the resolution of the State Property Committee of the Republic of Belarus, dated December 16, 2011. No. 70.
Email address for sending an application in the form of an electronic document, an electronic copy of a document on paper
Method of obtaining information:
an official document (certificate, extract) on paper or in the form of an electronic document certified by an electronic digital signature.
Reason for obtaining information:
statement.
Result:
an official document (certificate, extract) containing information from the real estate register, depending on the type of information provided.
Service list
Extract from the registration book in relation to the enterprise as a property complex (certificate about the absence of information in the real estate register in relation to the enterprise as a property complex
Certificate of rights to real estate objects, certificate of rights to real estate objects owned by a person (certificate of absence of rights to real estate objects)
Information on the terms of the transaction with the enterprise as a property complex
Information about the history of the enterprise as a property complex
Providing an extract from the registration book in relation to the enterprise as a property complex (certificate of absence of information in the real estate register in relation to the enterprise as a property complex)
Extract from the registration book
is issued to any person in relation to a specific piece of real estate and contains information only about the rights and restrictions (encumbrances) of rights existing at the time of issuing the information.
The National Cadastral Agency issues extracts from the registration book only in relation to the enterprise as a property complex
In relation to land plots, capital buildings, unfinished mothballed capital buildings, isolated premises, parking spaces, the issuance of an extract from the registration book is carried out by registrars of territorial organizations for state registration of real estate, rights to it and transactions with it at the location of the real estate
For individuals
Submitted documents:
- statement;
- passport or other identity document;
- document confirming payment.
Production time:
3 working days
Validity:
Indefinitely
Price:
0.2 base value - for drawing up and issuing an extract; free of charge - for drawing up and issuing a certificate confirming the absence of information regarding real estate in the real estate register
For legal entities and individual entrepreneurs
Submitted documents:
- statement;
- identity documents of a citizen - individual entrepreneur, representatives and officials;
- documents confirming the authority to sign the application (power of attorney, order of appointment to a position, decision of the founder, decision on liquidation, court ruling on the opening of bankruptcy proceedings and the appointment of an anti-crisis manager, other document);
- document confirming payment.
Production time:
3 working days
Validity:
Indefinitely
Price:
0.5 base value - for drawing up and issuing an extract; 0.4 base value - for drawing up and issuing a certificate of absence of information regarding real estate
Payment Methods
ERIP: System "Calculation" (ERIP) - Real estate - Cadastral agencies - National Cadastral Agency: Information from the Unified State Register of Real Estate, service number 392961 - order number 0. Cash desk of the State Unitary Enterprise "National Cadastral Agency" bank account BY28AKBB30120000032300000000 in CBU No. 529 JSC "ASB" Belarusbank", BIC AKBBBY2X UNP 101480212, OKPO 37510078
Payment Methods
Bank cash or bank transfer. Invoice for payment.
Information about the rights to real estate objects owned by a specific person on the territory of the Republic of Belarus in the form:
- Certificate of rights to real estate owned by a person
- Certificate of rights to real estate objects
- Certificate of absence of rights to real estate objects
In relation to members of one family, it can be issued at the request of one of the family members upon presentation of documents containing identification information in relation to other family members (identity documents, or passports, or other documents replacing them, birth certificates and others)
For individuals
Submitted documents:
- application (form);
- sample application form;
- passport or other identity document;
- document confirming payment.
Production time:
3 working days
Validity:
Indefinitely
Price:
0.1 base value
For legal entities and individual entrepreneurs
Submitted documents:
- application (form);
- sample application form;
- identity documents of a citizen - individual entrepreneur, representatives and officials;
- documents confirming the authority to sign the application (power of attorney, order of appointment to a position, decision of the founder, decision on liquidation, court ruling on the opening of bankruptcy proceedings and the appointment of an anti-crisis manager, other document);
- document confirming payment;*
- invoice for payment here;
Production time:
3 working days
Validity:
Indefinitely
Price:
0.4 base value
Payment Methods
ERIP: System "Calculation" (ERIP) - Real estate - Cadastral agencies - Minsk - National Cadastral Agency: Information from the Unified State Register of Real Estate, service number 392961 - order number 0.
Cash desk of the State Unitary Enterprise "National Cadastral Agency" bank account BY28AKBB30120000032300000000 in CBU No. 529 OJSC "ASB Belarusbank", BIC AKBBBY2X UNP 101480212, OKPO 37510078
Payment Methods
Bank cash or bank transfer.
Invoice for payment. If the lists of documents and (or) information submitted by interested parties do not indicate whether the original document or its copy is subject to submission, it is considered that the original document or its notarized copy is subject to submission.
If the lists of documents and (or) information submitted by interested parties indicate that a citizen’s identity document is subject to submission, it is considered that the original of such a document is subject to submission, unless otherwise provided by legislative acts.
Paragraphs eight and nine of paragraph 2 of Art. 15 of the Law of the Republic of Belarus of October 28, 2008 No. 433-Z “On the fundamentals of administrative procedures.”
An application for the provision of information and documents from the real estate register in electronic form is submitted in the manner prescribed by the Instructions on the procedure for submitting and processing documents necessary for carrying out registration actions, for the purpose of their further sending by post or transmission in the form of electronic documents, approved by a resolution of the State Committee on the property of the Republic of Belarus, dated December 16, 2011 No. 70 for transmission in the form of an electronic document of an application for state registration.
If you were unable to use the service to provide information and you need to return the money transferred to the Agency’s current account, you need to send an application to the Agency using the following form Application for refund.
Regulatory legal framework
- Law of the Republic of Belarus dated July 22, 2002 No. 133-Z “On state registration of real estate, rights to it and transactions with it”;
- Law of the Republic of Belarus of October 28, 2008 No. 433-Z “On the fundamentals of administrative procedures”;
- Decree of the President of the Republic of Belarus of April 26, 2010 No. 200 “On administrative procedures carried out by state bodies and other organizations upon applications from citizens”;
- Resolution of the Council of Ministers of the Republic of Belarus dated February 17, 2012 No. 156 “On approval of a unified list of administrative procedures carried out by state bodies and other organizations in relation to legal entities and individual entrepreneurs, amending the Resolution of the Council of Ministers of the Republic of Belarus dated February 14, 2009 No. 193 and invalidation of some resolutions of the Council of Ministers of the Republic of Belarus”;
- Instructions on the procedure for providing information and documents regarding real estate, rights to it and transactions with it by organizations for state registration of real estate, rights to it and transactions with it, approved by the resolution of the Committee on Land Resources, Geodesy and Cartography under the Council of Ministers of the Republic of Belarus dated January 24, 2005 No. 4;
- Resolution of the State Property Committee of the Republic of Belarus dated July 10, 2021 No. 31 “On establishing forms of documents in relation to an enterprise as a property complex”;
- Instructions on the procedure for submitting and processing documents necessary for carrying out registration actions, for the purpose of their further sending by post or transmission in the form of electronic documents, approved by Resolution of the State Property Committee of the Republic of Belarus, dated December 16, 2011 No. 70.
Contacts
Kozlova Svetlana Valerievna
Real estate registrar
354 (tel. internal) +375 (17) 284-89-24
Schedule of reception of citizens, legal entities and individual entrepreneurs by specialists in the registration sector
Name of works
Issuance of information (certificates, extracts, etc.) from the real estate register
Time of receipt
Monday 8:00-13:00 14:00-16:30
Tuesday-Friday 9:00-13:00 14:00-16:30
Room number
305, 305a
Results
A certificate of the book value of fixed assets is an optional document when submitting financial statements.
It contains information about the cost of fixed assets that are listed on the organization’s balance sheet. Therefore, the certificate may be of interest to potential investors, banking and insurance organizations. A certificate of the book value of an enterprise's assets is filled out in any form due to the lack of a legally established form. You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.
Certificate of presence or absence of property: how and where to get it
November 6, 2021 05:11
Quantity
In some cases, provided for by the current legislation of the Russian Federation (for example, to receive financial assistance from the state to improve housing conditions in the form of subsidies), confirmation of the absence of any real estate objects registered with a certain person may be required, which is possible by providing a certificate containing information about the presence (absence) of ownership of real estate objects.
Obtaining information about real estate registered to the owner is possible only in relation to one’s own property or the property of the principal. Such a certificate may be officially requested by law enforcement agencies, courts and other government agencies, but only within the limits of their powers and in accordance with the current legislation of the Russian Federation. In other cases, obtaining such information regarding a specific person is prohibited by law.
In order to obtain information about the presence (absence) of property of a person, it is necessary to take into account in what time period the ownership of the property was registered for a particular person. The need for such clarification arose due to the fact that the registration of real estate on the territory of the Russian Federation was carried out by different authorities at different times.
Thus, for a long time, responsibilities for registering rights to real estate and transactions with it were assigned to the BTI throughout the country, but after the reform in this area, which occurred in the late 90s in the constituent entities of the Russian Federation, registration centers began to carry out this activity. On the territory of the Tula region, the above responsibilities were assigned to the Tula Regional Registration Center (currently the Office of Rosreestr for the Tula Region).
Information on real estate objects on the territory of the Russian Federation, the rights to which were registered after this reform, is contained in the Unified State Register of Rights to Real Estate and is provided to the applicant when applying to Rosreestr. In order to obtain a certificate, a person has the right to contact directly Rosreestr, MFC or the Internet portals of State Services and Rosreestr.
Certificates about the rights available to owners of real estate in the Tula region as of September 15, 1998, due to the specifics of the formation of accounting and technical documentation in our region, are provided exclusively by the State Technical Institution “Regional BTI”.
This certificate records all existing property and contains the following information:
— information about the applicant (full name, date of birth);
- if there is no property, then this circumstance will be indicated in the certificate;
— if there are real estate objects owned by the applicant, the certificate indicates information about them: address, title documents on the basis of which the real estate was acquired, details of this transaction.
The basis for issuing a certificate to an individual is an application (its form is approved by the State Technical Institution “Regional BTI” and posted on the official website of the institution), as well as the following package of documents:
— a copy of the applicant’s identity document containing information about the owner of the document (series, number, date of issue, code of the department that issued the document);
— document(s) confirming the change in the applicant’s last name, first name, and patronymic;
— a duly executed power of attorney from the copyright holder or his legal representative to receive the relevant information (when submitting an application by a representative under a power of attorney);
— the original payment document confirming the applicant’s payment for the service of issuing the certificate.
When submitting a written request, an heir who has not entered into an inheritance must additionally submit:
— documents confirming the death of the testator;
— a notarized will or a notary’s certificate.
We remind you that if there is a need to obtain a certificate of the presence/absence of property in the Tula region, you can order this in person, directly at the institution or in any separate territorial division of the institution, on the official website (), by e-mail, as well as by post .
You can obtain detailed information on the provision of services/performing work of the institution on the specified website, as well as by phone and (ext. 76-02).
We are always glad to see you in our institution.
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