Explanatory note. Calculating data using a query There are several presented in this section

This article describes how to use an aggregate function to summarize data in query results. It also briefly describes the use of other aggregate functions, such as COUNT And AVG, to count or average the values ​​in a result set of records. This article also discusses using the Total Row, a feature in Access that allows you to summarize data without changing the structure of your queries.

Select the desired action

General understanding of data summarization methods

You can sum a numeric column in a query using an aggregate function. Aggregate functions perform calculations on columns of data and return a single value. There are many aggregate functions in Access, including Sum, Count, Avg(to calculate the average value), Min And Max. Data is summed by adding a function to the request Sum, counting data - by using the function Count etc.

Access also provides several ways to add a function Sum and other aggregate functions into the query. You can:

Open the query in Datasheet view and add a total row. Total Row is an Access feature that allows you to use aggregate functions on one or more columns in the results of a query without having to change its structure.

Create a final query. A summary query calculates subtotals for groups of records, and a total row calculates grand totals for one or more columns (fields) of data. For example, if you want to calculate a subtotal of all sales by city or by quarter, you would use a summary query to group records by category and then sum all sales.

Create a cross request. A cross-query is a special type of query that displays results in a grid, similar to an Excel worksheet. Cross queries sum the values ​​and then group them into two sets of facts - along the side (row headers) and along the top (column headers). For example, you can use a cross-query to display the sales totals for each city for the last three years, as shown in the table:

City
Krasnodar
Saint Petersburg
Moscow

Note: The following sections of this article describe in detail the use of the function. Sum, but be aware that you can use other aggregate functions in total rows and queries. For more information about using other aggregate functions, see the section below.

For more information about ways to use other aggregate functions, see .

The following sections describe how to add a total row, use a summary query to summarize data, and a cross-over query to calculate subtotals across groups and time intervals. Remember that many aggregate functions only work with data in fields that have a specific data type. For example, the function SUM Only works with Number, Real, and Currency data types. For more information about the data types required for each function, see the section below.

For general information about data types, see Change the data type for a field.

Preparing sample data

The instructions in this article provide tables with example data. They help you understand how aggregate functions work. You can add sample tables to a new or existing database.

There are several ways to do this in Access. You can enter the data manually, copy each table into a spreadsheet editor (such as Excel) and import the sheets into Access, or you can paste the data into a text editor such as Notepad and import it from the text files you create.

The step-by-step instructions in this section explain how to manually enter data into a blank worksheet and how to copy sample tables into a spreadsheet editor and then import them into Access. For more information about creating and importing text data, see Import data or link to text file data.

The step-by-step instructions in this article use the tables below. Create example data based on this:

Products tables

Name of product	Price
Programmer figurine
		Games and puzzles
Relational Database Schema		Pictures and frames
		Games and puzzles
Access! A game!		Games and puzzles
		Video games
		DVDs and movies
The Elusive Flying Pizza		Sport equipment
		Models for assembly, hobby
		Video games
Assemble the keyboard		Models for assembly, hobby

Table Orders

order date	Shipping date	Destination city	Cost of delivery
		Jakarta (Jakarta)
		Jakarta (Jakarta)
		Novosibirsk
		Vladivostok
		Krasnodar
		Saint Petersburg

Table Order Details

Order ID	Name of product	Product code	Unit price	Quantity	Discount
	Assemble the keyboard
	Fixed figurine of a bureaucrat
	Get started on your computer! From DVD!
	Magic chip
	Computer maniacs and mythical animals
	Access! A game!
	Programmer figurine
	The Elusive Flying Pizza
	External floppy drive 5.25"" (1:4 scale)
	Relational Database Schema
	Relational Database Schema

Note: Remember that in a typical database, the Order Details table will only contain the Product Code field (no Product Name field). In this example, the “Product Name” field is used to simplify the perception of the data.

Entering sample data manually

If you don't want to enter data manually, you can use the following steps to copy the information into a spreadsheet file and then import the data from it into Access.

Creating sample data sheets

Launch a spreadsheet editor and create an empty file. If you're using Excel, it creates a blank workbook by default.

Copy the first table example and paste it into the first sheet, starting from the first cell.

Give the sheet a name using the spreadsheet editor features. It must match the name of the example table. For example, if the example is called Categories, give the sheet the same name.

Repeat steps 2 and 3 to copy each example table to a blank sheet and rename that sheet.

Note: You may need to add sheets to your spreadsheet file. For information on how to do this, see the spreadsheet editor help.

Save the book in the desired folder on your computer or network and proceed to the next procedure.

Creating Database Tables from Sheets

On the tab External data in Group Import click Excel.

Click the button Additionally, and then select Spreadsheet Editor from the list.

A dialog box will open External data - sheet<имя программы> .

Click the button Review, open the spreadsheet file created in the previous steps and click OK.

The Spreadsheet Import Wizard window will open.

By default, the wizard selects the first sheet in the workbook (in this example, the sheet Clients), and the data from this sheet appears at the bottom of the wizard page. Click the button Further.

On the next page of the wizard, select The first line contains the column names and then click the button Further.

If necessary, you can change field names and data types or skip some fields by using text fields and lists in the group Field Options. Otherwise, click the button Further.

Leave the parameter automatically generate a key selected and press the button Further.

By default, Access uses the sheet name for the new table. Leave this name or enter a different one, and then click the button Ready.

Repeat steps 1 through 7 for each sheet in your Excel workbook to create a table for it.

Renaming primary key fields

Note: When you import sheets, Access automatically adds a primary key column to each table and gives it a default name of Code and a data type of Counter. This section provides instructions for renaming primary key fields. This allows you to clearly define all the fields in the request.

In the navigation pane, right-click each table created in the previous step and select Constructor.

For each table, find the primary key field. By default, Access gives each field a name Code.

In column Field name For each primary key field, add the table name.

For example, you would rename the ID field for the Categories table to "category code" and the field for the Orders table to "order code". In the "Order Details" table, rename the field to "Detail ID". In the Products table, rename the field to "product code".

Save your changes.

Summarize data using a total row

To add a total row to a query, open it in Datasheet view, add the row, and then select the aggregate function you want, such as Sum, Min, Max or Avg. This section explains how to create a simple select query and add a total row. It is not necessary to use the example tables presented in the previous section.

Creating a simple select query

Adding a Total Row

Make sure the query is open in Datasheet view. To do this, right-click the document tab for the request and select Table mode.

Double-click the query in the navigation pane. The query will be executed and its results will be loaded into the table.

On the tab home in Group Posts click the button Results.

A new row will appear in the table Bottom line.

In line Bottom line Click the cell in the field for which you want to calculate the sum and select the function from the list Sum.

Hide the total row

On the tab home in Group Posts click the button Results.

For more information about using a total row, see Displaying totals by column in a table.

Calculate grand totals using a query

Grand totals are the sum of all values ​​in a column. You can calculate several types of grand totals, including:

A simple grand total that sums the values ​​of one column. For example, you can calculate the total shipping cost.

A calculated grand total that sums the values ​​of multiple columns. For example, you can calculate sales amounts by multiplying the price of several items by the number of items ordered, and then summing the resulting values.

The grand total excluding a few entries. For example, you can calculate the sales amount only for the last Friday.

The following sections describe how to calculate each type of grand total. The instructions use the Orders and Order Details tables.

Table "Orders"

Order ID	order date	Shipping date	Destination city	Cost of delivery
			Jakarta (Jakarta)
			Saint Petersburg
			Krasnodar
			Novosibirsk
			Vladivostok
			Krasnodar
			Saint Petersburg

Table "Order Details"

Information code	Order ID	Name of product	Product code	Unit price	Quantity	Discount
		Assemble the keyboard
		Fixed figurine of a bureaucrat
		Get started on your computer! From DVD!
four-processor		Magic chip
		Computer maniacs and mythical animals
		Access! A game!
		Programmer figurine
	four-processor	The Elusive Flying Pizza
		External floppy drive 5.25"" (1:4 scale)
		Relational Database Schema
		Relational Database Schema

Calculating a simple grand total

Calculate grand total excluding a few records

Calculate group totals using a summary query

This topic describes how to create a summary query to calculate subtotals across groups of data. Remember that by default, the summary query can only include the field or fields that contain the data you're grouping on, such as the Categories field, and fields with values ​​that you want to sum, such as the Sales field. Summary queries cannot include other fields that describe values ​​within a category. If you want to display this descriptive data, create a second select query that combines the fields from the summary query with the fields that contain additional data.

This section describes how to create total and selection queries if you want to determine the sales volume for each product. The following tables are used as an example:

Products tables

Product code	Name of product	Price
	Programmer figurine
	Experimenting with C# (a game for the whole family)		Games and puzzles
	Relational Database Schema		Pictures and frames
	Magic chip (500 parts)		Pictures and frames
	Access! A game!		Games and puzzles
	Computer maniacs and mythical animals		Video games
	Get started on your computer! From DVD!		DVDs and movies
	The Elusive Flying Pizza		Sport equipment
	External floppy drive 5.25"" (1:4 scale)		Models for assembly, hobby
	Fixed figurine of a bureaucrat
			Video games
	Assemble the keyboard		Models for assembly, hobby

Table "Order Details"

Information code	Order ID	Name of product	Product code	Unit price	Quantity	Discount
		Assemble the keyboard
		Fixed figurine of a bureaucrat
		Get started on your computer! From DVD!
		Magic chip
		Computer maniacs and mythical animals
		Access! A game!
		Programmer figurine
	four-processor	The Elusive Flying Pizza
		External floppy drive 5.25"" (1:4 scale)
		Relational Database Schema
		Relational Database Schema

The following steps also assume that there is a one-to-many relationship between the Product ID fields in the Orders and Order Details tables, with the Orders table on the one side of this relationship.

Creating a summary query

On the tab Create in Group Other click the button Query Builder.

In the dialog box Adding a table select the required tables, click the button Add, and after adding tables, click the button Close.

Double-click each of the tables you want, and then click Close. The table appears as a window at the top of the query designer.

If you use the sample tables above, add the Products and Order Details tables.

Double-click the table fields that you want to use in the query.

Typically, only the group field and the value field are added to the request. However, instead of a value field, you can use a calculation, and then explain step by step how to do this.

1. Create a column that calculates sales for each transaction by entering the following expression in the second column of the query form:

   Total sales value: (1-[Order Details].[Discount]/100)*([Order Details].[Unit Price]*[Order Details].[Quantity])

   Make sure that the fields referenced by the expression have the data types "Number" or "Currency". If it refers to fields with other data types, an error message will appear when you try to switch to Datasheet view Data type mismatch in selection condition expression.

   On the tab Constructor in Group Show or hide click the button Results.

   A line will appear on the form Bottom line, in the first and second columns of which it will be indicated Grouping.

   In the second column, change the value in the row Bottom line lines on Sum. Function Sum summarizes individual sales indicators.

   Execute .

   Leave the request open to use in the next section.

   Using conditions in the resulting query

   The query created in the previous section includes all records in the base tables. It does not exclude any orders when calculating totals and displays totals for all categories.

   If you need to exclude some records, you can add conditions to the query. For example, you can skip transactions with an amount less than RUB 100 or calculate totals only for some product categories. This section describes the use of three types of conditions:

   Conditions that ignore some groups when calculating totals. For example, you can calculate totals only for the product categories Video Games, Pictures & Frames, and Sports Equipment.

   Conditions that hide some totals after they have been calculated. For example, you can display only totals over RUB 150,000.

   Conditions that exclude certain records when calculating the total. For example, you can exclude individual transactions in which the value (Unit Price * Quantity) is less than RUB 100.

   The following steps explain how to add conditions one by one and how this will affect the query results.

   Adding Conditions to a Query

   Open the request from the previous section in the Designer. To do this, right-click the document tab for the request and select Constructor.

   Right-click the query in the navigation pane and select Constructor.

   In line Selection conditions in the "Category Code" column, enter =Dolls Or Sports Equipment or Pictures and Frames.

   To run the query and display the results in Datasheet view, click Execute .

   Return to the Designer and in the line Selection conditions column "Total sales value" enter >100 .

   Run the query to view the results, and then switch to the Designer.

   Now add conditions to exclude individual transactions whose amount is less than 100 rubles. To do this, you need to add another column.

   Note: The third condition cannot be specified for the Sales Total column. Any condition specified for this column will be applied to the total value and not to the individual values.

   Copy the expression from the second column to the third column.

   In line Bottom line new column select Condition, and in the line Selection conditions enter >20 .

   Run the query to view the results, and then save it.

   Note: The next time you open a request in the Designer, you may notice small changes in the form. In the second column the expression in the line Field will be wrapped in a function Sum, and in the line Results will be indicated Expression instead of a function Sum.

   Total sales value: Sum((1-[Order Details].Discount/100)*([Order Details].Price*[ Order information].Quantity))

   A fourth column will also be displayed. This column is a copy of the second column, but the conditions specified in the second column actually appear as part of the new column.

Summarizing data from multiple groups using a cross-query

A cross-query is a special type of query that displays results in a grid, similar to an Excel worksheet. Cross queries sum the values ​​and then group them into two sets of facts - one set along the side (row headers) and a second set along the top (column headers). The figure shows part of the result set for an example cross-over query.

Remember that a cross-section query does not always populate all fields in the result set because the tables used in the query do not always contain values ​​for all possible data points.

When you create a cross-section query, you typically include data from multiple tables, and you always include three types of data: data used as row headers, data used as column headings, and values ​​that you want to sum or perform other calculations on.

The instructions in this section assume the following example tables:

Table "Orders"

order date	Shipping date	Destination city	Cost of delivery
		Jakarta (Jakarta)
		Saint Petersburg
		Krasnodar
		Novosibirsk
		Vladivostok
		Krasnodar
		Saint Petersburg

Table "Order Details"

Order ID	Name of product	Product code	Unit price	Quantity	Discount
	Assemble the keyboard
	Fixed figurine of a bureaucrat
	Get started on your computer! From DVD!
	Magic chip
	Computer maniacs and mythical animals
	Access! A game!
	Programmer figurine
	The Elusive Flying Pizza
	External floppy drive 5.25"" (1:4 scale)
	Relational Database Schema
	Relational Database Schema

The following explains how to create a cross-query that groups sales totals by city. The query uses two expressions to return the formatted date and the total sales volume.

Creating a Cross Query

On the tab Create in Group Other click the button Query Builder.

In the dialog box Displaying tables Double-click the tables you want to use in the query, and then click Close.

The table appears as a window at the top of the query designer.

If using the sample tables, double-click the Orders and Order Details tables.

Double-click the fields you want to use in your query.

Each field name will appear in a blank cell in the row Field on the form.

If using the example tables, add the Destination City and Shipping Date fields from the Orders table.

To the next empty cell in the row Field copy and paste or type the following expression: Sales results: Sum(CCur([Order information].[Unit price]*[Quantity]*(1-[Discount])/100)*100)

On the tab Constructor in Group Request type click element Cross table.

The request form will display the lines Bottom line And Cross.

Click a cell in a row Bottom line in the "Destination City" field and select Grouping. Follow the same steps for the Ship Date field. Change the value in a cell Results fields "Sales totals" on Expression.

In line Cross assign the cell in the "Destination City" field the value Row headers, field "Date of shipment" - value Column Headings, and the field "Sales totals" - Meaning.

On the tab Constructor in Group results click the button Execute.

The query results will be displayed in table view.

Aggregate Functions Reference

The following table lists and explains the Access aggregate functions that you can use in total rows and queries. Remember that Access has more aggregate functions for queries than for total rows. Additionally, when you work with an Access project (an external Access database that connects to a Microsoft SQL Server database), you can use the enhanced set of aggregate functions provided by SQL Server. For more information about them, see Microsoft SQL Server Books Online.

Function	Description	Supported data types
	Calculates the average value for a column. The column must contain numeric, monetary, or date or time values. The function ignores empty values.
	Counts the number of elements in a column.	All data types except complex repeating scalar data such as a multivalued list column. For more information about multi-valued lists, see Best practices for creating and deleting multi-valued fields in the Multi-Valued Fields tutorials.
Maximum	Returns the element with the highest value. For text data, the largest value is the last value in the alphabet, and Access is not case sensitive. The function ignores empty values.	"Number", "Currency", "Date/Time"
	Returns the element with the smallest value. For text data, the largest value is the first alphabetical value, and Access is not case sensitive. The function ignores empty values.	"Number", "Currency", "Date/Time"
Standard Deviation	Shows how much the values ​​deviate from the average. For more information about this feature, see Show totals by column in a table.	"Number", "Cash"
	Sums the elements in a column. Suitable for numeric and monetary data only.	"Number", "Cash"
	Calculates the statistical variance for all values ​​in a column. Suitable for numeric and monetary data only. If the table contains fewer than two rows, Access returns a blank value. For more information about functions for calculating variance, see Display column totals in a table.	"Number", "Cash"

This section of the business plan is presented only to entrepreneurs who want to start production. The main task of the section is to prove to potential partners that you are able to actually produce the required quantity of goods in the required time frame and of the required quality.

All over the world, financiers delve into all the details of the production cycle of borrowers not in order to offer them their solutions, but because they want to evaluate the qualifications of the company's management and the validity of its plans. To satisfy this interest, you must answer many questions. The business plan should include answers only to the main questions, and the details can be transferred to the appendices.

The main questions that need to be answered in this section of the business plan are as follows:

· Where will the goods be manufactured - at an existing or newly created enterprise?

· What production capacity will be required for this, and how will it increase from year to year?

· Where and from whom, on what terms will raw materials, materials and components be purchased?

· What is the reputation of these suppliers and do you already have experience working with them?

· Is production cooperation expected and with whom?

· Is it possible to limit production volumes or resource supplies in any way?

· What equipment will be needed and where will it be purchased? Are there possible problems with this and what kind?

It is advisable to present the data in this section in the future for 2-3 years, and for large enterprises - for 4-5 years.

A diagram of production flows at the enterprise can be very useful here, which will clearly show where and how all types of raw materials and components will come from, in which workshops and how they will be processed into products, how and where these products will be delivered. There should also be room in the scheme for quality control processes. It is necessary to inform at what stages and by what methods quality control will be carried out and what standards you will be guided by.

Finally, this section of the business plan will be completed by an assessment of possible production costs and its dynamics for the future. However, you should not forget about the costs associated with waste disposal and environmental protection. The most unpleasant restrictions from government agencies and the public are always possible here, and it is better to foresee this in advance.

The production plan must also include information such as the type of production capacity required, the required production facilities, the need for fixed production assets and labor (both permanent and temporary). For a business in the manufacturing industry, also include inventory management, supply, and production policies in this plan. Determine which components will be produced in-house and which need to be purchased externally. Service business requires special attention to location (proximity to customers becomes the main requirement). Good firm location and service reduce overhead costs and can provide a competitive advantage.

In general, the structure of this section is as follows.

Production cycle. Present graphically the characteristics of the production cycle of your business. Outline how you will cope with seasonal fluctuations in capacity utilization (for example, by stockpiling inventory and using it during peak periods).

Production capacities and their development. For an existing business, describe production facilities, including production and administrative premises, warehouses and sites, special equipment, machinery and other production assets available at the company. Indicate how and when additional capacity will be acquired. Note whether you plan to buy or lease equipment and facilities (new or used), how much it will cost, when you plan to do it, and what percentage of the funds received from the foreign partner will go towards these purposes. Indicate your equipment needs for the next three years. Explain how and when in the next three years you plan to expand the premises and increase the capacity of equipment to increase sales, what the cost of all this will be.

Supply strategy and production plan. Describe the entire production process, subcontracting decisions for parts and components. Validate these decisions in terms of inventory costs, labor skills, product lot sizes, etc. Identify the most likely subcontractors and suppliers and describe their reliability. Prepare Production Plans with cost-to-production information for sales levels broken down by materials used, labor, components purchased, and manufacturing overhead; show required inventory levels as a function of various sales levels. Describe the approach to quality control, production and inventory management, and explain how inspection procedures and a quality control system will minimize defect rates.

State and legal regulation. List any government, local or foreign regulations affecting your business, including laws, licenses, restricted areas, local or national registration requirements, etc. Note any regulations that may affect the nature and timing of opening or operating your company (project).

It is advisable to complete this section with answers to three most important questions and then fill out the table. 3.8.

1. Availability of modern technology__________________________________________

2. Costs of obtaining technology ___________________________________

3. Characteristics of the production base______________________________

Table 3.8

Costs by production base by year

An explanatory note is an independent part of the financial statements, its most important and most voluminous part.

Small businesses that are not required to conduct an independent audit of the accuracy of their financial statements, as well as public organizations that do not carry out entrepreneurial activities and, apart from disposed property, do not have turnover in the sale of goods, works and services, have the right not to submit an explanatory note.

The basic requirements for the content of the explanatory note are set out in paragraph 4 of Art. 13 of the Federal Law of November 21, 1996 N 129-FZ “On Accounting”. The note indicates essential information about the organization, its financial position, comparability of data for the reporting and preceding years, valuation methods and significant items of the financial statements.

The minimum composition of information that must be presented in it is determined by the PBU, in particular the sections “disclosure of information in reporting”.

In addition, it may include additional information characterizing the financial position of the organization and not reflected in the established forms of financial statements, which is of interest to possible users of the statements. Each organization independently determines the amount of information, as well as the form of its presentation: in the form of text, tables, diagrams, diagrams, etc.

Paragraph 19 of the Instructions on the procedure for drawing up and presenting financial statements, approved by Order of the Ministry of Finance of the Russian Federation dated July 22, 2003 N 67n, determines that the explanatory note should include:

— a brief description of the organization’s activities (ordinary activities; current, investment and financial activities),

- main performance indicators characterizing qualitative changes in the property and financial situation, their reasons, if necessary, the accepted procedure for calculating analytical indicators (profitability, share of own working capital, etc.) should be indicated),

— factors that influenced the financial results of the organization’s activities in the reporting year,

— decisions based on the results of consideration of the annual financial statements and distribution of net profit.

You can divide the explanatory note into several sections, for example, first provide information about the organization, then provide a breakdown of the most important articles of the reporting forms, and then provide analytical indicators characterizing the organization’s activities.

General information about the organization

This section provides data that is not reflected in other reporting forms. In part income and expenses The following information must be disclosed (clause 27 of PBU 4/99 “Income of the organization”):

— on sales volumes of products, goods, works, services by type (industry) of activity and geographic markets (activity);

— on the composition of production costs (distribution costs);

— on the composition of reserves for upcoming expenses and payments, their availability at the beginning and end of the reporting period, the movement of funds from each reserve during the reporting period;

— on the composition of non-operating income and expenses;

— about extraordinary facts of economic activity and their consequences.

In a relationship revenue, received as a result of the execution of contracts providing for the fulfillment of obligations (payment) in non-monetary means, at least the following information is subject to disclosure (clause 19 of PBU 9/99):

— the total number of organizations with which the specified contracts are carried out, indicating the organizations that account for the bulk of such revenue;

— share of revenue received under these agreements with related organizations;

— a method of determining the cost of products (goods) transferred by the organization.

In this section, it is necessary to analyze the factors that influenced the formation of the organization’s financial result in the reporting year (for example, an increase in consumer demand, a decrease in interest rates for a bank loan, an improvement in product quality, an improvement in the management structure, etc.).

Also in this section you need to provide information about how much taxes paid by the organization. Organizations paying taxes “on payment” must indicate the amount of deviations between the amounts of taxes subject to transfer to the budget and the amounts of taxes accrued “on shipment”.

Information may be reflected in the section (clause 39 of PBU 4/99) about the planned development organization, about the proposed capital and financial investments, the organization’s activities in the field of R&D, environmental measures, the dynamics of the most important economic and financial indicators of the organization’s activities over a number of years are revealed; policy regarding borrowings, risk management; other information.

Here are indicators, assessing the property and financial position of the organization (solvency, liquidity, financial stability), as well as the results of the financial and economic activities of the organization (business and investment activity, operational efficiency).

When assessing the financial condition for the short term, indicators for assessing the satisfactoriness of the balance sheet structure (current liquidity, provision of own funds and the ability to restore (loss) of solvency) can be given.

When characterizing solvency, you should pay attention to such indicators as the availability of funds in bank accounts, in the organization’s cash desk, losses, overdue accounts receivable and payable, loans and borrowings not repaid on time, completeness of transfer of relevant taxes to the budget, paid (payable) ) penalties for failure to fulfill obligations to the budget. You should also pay attention to the assessment of the organization’s position on the securities market and the reasons for the negative phenomena that have taken place.

When assessing the financial situation for the long term, the characteristics of the structure of sources of funds, the degree of dependence of the organization on external investors and creditors, etc. are given. Characteristics of the dynamics of investments for previous years and for the future are given, with a determination of the effectiveness of these investments.

In addition, an assessment of the organization’s business activity can be provided, the criteria of which are the breadth of product markets, including the availability of export supplies, the organization’s reputation, expressed, in particular, in the fame of clients using the organization’s services, and other information; the degree of fulfillment of planned indicators, ensuring the specified rates of their growth (decrease); level of efficiency in using the organization's resources.

Joint stock companies provide the names and positions of members of the board of directors (supervisory board), members of the executive body, as well as the total amount of remuneration paid to them in 2003. In addition, they indicate here the number of shares that are issued and paid; issued but not paid or partially paid. Earnings per share are shown.

This part also reflects data on the par value of shares owned by the joint stock company itself, as well as its subsidiaries and affiliates.

If there are subsidiaries and dependent organizations, indicate: addresses and names of the parent, subsidiaries and dependent organizations, areas of their activities; method of consolidating accounting information that an organization uses.

Decoding of financial statements indicators

The following information must be disclosed.

By fixed assets (Clause 32 PBU 6/01 “Accounting for fixed assets”):

— on methods for assessing fixed assets received under contracts providing for the fulfillment of obligations (payment) in non-monetary means;

— about fixed assets, the cost of which is not repaid;

— on the useful life of fixed assets accepted by the organization (by main groups);

— on methods for calculating depreciation charges for certain groups of fixed assets.

Information can be provided on the share of their active part, the rate of wear, renewal, and disposal.

By material and industrial inventories (clause 27 PBU 5/01 “Accounting for inventories”):

— on methods for assessing reserves by their groups (types);

— the consequences of changes in reserve valuation methods;

— about the cost of inventories pledged;

— on the amount and movement of reserves for reducing the value of material assets.

By financial investments (clause 42 PBU 19/02 “Accounting for financial investments”) :

In the financial statements - explanatory note-subject to disclosure taking into account the requirement of materiality of information:

— on the methods of their assessment during their disposal by groups (types);

— consequences of changes in the methods of assessing financial investments upon their disposal;

— value and types of securities and other financial investments encumbered with collateral;

— value and types of retired securities and other financial investments transferred to other organizations or persons (except for sale);

— data on the reserve for impairment of financial investments, indicating: the type of financial investments, the amount of the reserve created in the reporting year, the amount of the reserve recognized as operating income of the reporting period; reserve amounts used in the reporting year;

- for debt securities and loans provided - data on their valuation at discounted value, on the value of their discounted value, on the discounting methods used (disclosed in the notes to the balance sheet and profit and loss statement).

Accounts receivable and accounts payable.

An organization may disclose a list of debtor organizations and creditor organizations.

Credits and loans ( clause 33 PBU 15/01 “Accounting for loans and credits and the costs of servicing them”):

— on the presence and changes in the amount of debt for the main types of loans and borrowings;

— on the amount, types, repayment periods of issued bills of exchange and placed bonds;

— on the repayment terms of the main types of loans, borrowings and other borrowed obligations;

— on the costs of loans and borrowings included in operating expenses and the cost of investment assets;

— on the value of the weighted average rate of loans and borrowings (if applied).

It is necessary to reflect information about the amounts not received under the loan agreement or credit agreement, indicate the amount of the obligation not fulfilled by the lender or creditor, as well as the repayment period established by the agreement (clause 4 of PBU 15/01).

Information on transactions in foreign currency (Clause 22 PBU 3/2000 “Accounting for assets and liabilities, the value of which is expressed in foreign currency”):

— the amount of exchange rate differences attributed to the accounting of the organization’s financial results;

— the amount of exchange rate differences attributed to other accounting accounts;

— the exchange rate of the Central Bank of the Russian Federation in effect on the reporting date of the financial statements.

In addition, other information about transactions in foreign currency may be added: type of transaction (raising loans, purchase of imported current or non-current assets, sale of products, works or services, etc.), their share in the total volume of similar transactions, etc.

Provisions

If the organization acted as a guarantor or issued a bill of exchange, then it is necessary to reflect information about the guarantees issued and the obligations assumed.

Accounting policy

This section indicates basic elements of accounting the organization's policy in accordance with clauses 12 and 15 of PBU 1/98. For example, here you should indicate, for example, methods of depreciation of fixed assets, intangible and other assets, valuation of inventories, goods, work in progress and finished products, recognition of profit from the sale of products, goods, works, services, etc.

The organization has the right refuse to apply the rules accounting in cases where they do not reliably reflect the property status and financial results of the organization, with appropriate justification. Otherwise, non-application of accounting rules is considered as evasion of their implementation and is recognized as a violation of the legislation of the Russian Federation on accounting. In this case, the organization is obliged to disclose in an explanatory note all cases of such deviations, indicating their reasons and a quantitative assessment of changes in reporting that occurred for this reason (clause 4 of article 13 of the Law “On Accounting”, clauses 25, 37 PBU 4/ 99). It is necessary to calculate the assessment of the relevant reporting indicators according to the current rules and according to one’s own reporting, as well as provide evidence of an increase in the information content and reliability of the reporting information obtained when deviating from the rules.

Changes accounting policies that have had or are capable of having a significant impact on the financial position, cash flow or financial performance of the organization are subject to separate disclosure in the explanatory note. Information about them should, at a minimum, include: the reason for the change in accounting policy; assessing the consequences of changes in monetary terms; an indication that the relevant data from the periods preceding the reporting year included in the financial statements for the reporting year have been adjusted (clause 22 of PBU 1/98).

If an organization plans to change its accounting policy in the new year, all innovations must be indicated in this section. It is necessary to explain the reasons why the organization decided to do this. For example, the legislation of the Russian Federation has changed, new methods of accounting have been developed, and the operating conditions have become different.

If you do not separately present a new accounting policy for the next year, and you have the right to do this in accordance with clause 4 of the law “On Accounting” and clause 23 of PBU 1/98 “Accounting Policy of the Organization”, then in the explanatory note you must disclose significant methods of accounting next year. Simply put, it is necessary to describe the methods for assessing and depreciating fixed assets, intangible assets, assessing inventories, the procedure for recognizing income and expenses, the procedure for accounting for loans and credits, etc.

Segment information

When preparing this section, you should be guided by PBU 12/2000 “Information by segments”.

Accounting statements should provide users with not only generalized information, but also more detailed information - by type of product, geographic region, etc. The list of segments is established by the organization independently, based on its structure.

This section should provide interested users with information that allows them to better assess the organization’s development prospects, exposure to risks and profit, and the impact of individual divisions on the overall financial results of operations. In this section you need to provide:

— information about the types of activities of the organization, types of goods produced and services provided;

— information about sales markets;

— organization indicators for each type of activity or sales market;

— criterion for selecting all this information;

— the methods the organization uses to disclose this information.

Information about discontinued operations

By ceasing any part of its activities, the organization sells some assets and pays off the corresponding liabilities. All this requires stipulation in this section of PBU 16/02 “Information on discontinued activities.” If an enterprise only suspends its activities, but does not intend to stop, then it is not considered to be terminated.

In accordance with clause 11 of PBU 16/02, the following information on discontinued activities is subject to disclosure in the annual financial statements:

— description of the discontinued activity, which includes an indication of the operating or geographic segment (part of a segment, set of segments) within which the activity is terminated, the date the activity is recognized as discontinued; the date or period in which the termination of the entity's activities, if known or determined, is expected to be completed;

— the value of the organization’s assets and liabilities expected to be disposed of or repaid as part of the termination of operations;

— the amounts of income, expenses, profits or losses before tax, as well as the amount of accrued income tax related to discontinued activities;

— cash flow related to discontinued operations in the context of current, investing and financing activities during the current reporting period.

Information on discontinued operations may be disclosed in full in the explanatory note or partially in the income statement (in terms of information about income, expenses, profits and losses before tax) and in the cash flow statement (in terms of cash flows in discontinued operations ).

The organization discloses information on discontinued activities starting from the reporting year in which the activity is recognized as discontinued (clause 7 of PBU 16/02) until the reporting period (including it) when the termination of activities is completed.

Events after the reporting date

Data on income, expenses and liabilities identified after the preparation of annual reports, but before their presentation and significantly affecting the assessment of the property and financial position of the organization (events after the reporting date), should be reflected in this section of the explanatory note.

Events after the reporting date include (clause 5 of PBU 7/98 “Events after the reporting date”):

— events confirming the economic conditions existing at the reporting date in which the organization conducted its activities. These include declaring a debtor bankrupt if, as of the reporting date, a bankruptcy procedure was already carried out in relation to this debtor; significant accounting errors discovered after the reporting date that lead to distortion of the financial statements for the reporting period, etc.;

- events indicating the economic conditions in which the organization operates that have arisen after the reporting date. This may be making decisions on reorganization, reconstruction, issue of shares and other securities; major transactions related to the acquisition and sale of fixed assets and financial investments; emergency situations resulting in the destruction of a significant part of property, etc.

Events after the reporting date are reflected in the financial statements:

— by clarifying data on existing assets, liabilities, capital, income and expenses of the organization,

— or by disclosing relevant information.

In this case, the consequences of events after the reporting date are subject to assessment in monetary terms by drawing up an appropriate calculation.

In synthetic and analytical accounting, events after the reporting date are reflected in the final turnover of the reporting period until the annual financial statements are approved in the prescribed manner.

For example, as of December 31, 2003, accounts receivable amounted to RUB 5 million. In March 2004, the organization received information that one of the debtors was declared bankrupt at the end of February. The debt of the bankrupt organization is 2 million rubles. Under these conditions, the organization is obliged to write off 3 million rubles with the final turnover of December 2003. from debtors' accounts (76 or 62) to reduce profits (account 91) or the reserve for doubtful debts (account 63).

Or - as of December 31, 2003, the financial statements reflect significant financial investments in shares of other organizations. In March 2004, the organization received information about a significant decrease in the market price of these shares. In this case, it is necessary to disclose the specified information in the explanations to the balance sheet and profit and loss statement.

This section also contains decisions based on the results of the review of the annual financial statements and the distribution of profits remaining at the disposal of the organization.

Conditional facts of economic activity

Conditional facts (clause 3 of PBU 8/01 “Conditional facts of economic activity”) include:

— legal proceedings that have not been completed as of the reporting date, in which the organization is a plaintiff or defendant, and decisions on which can only be made in subsequent reporting periods;

— disagreements with tax authorities regarding payment of payments to the budget that were not resolved as of the reporting date;

— guarantees, sureties and other types of security for obligations issued before the reporting date in favor of third parties, the deadlines for which have not arrived;

— bills discounted (discounted) before the reporting date, the payment period for which did not occur before the reporting date;

- other similar facts.

Information about contingent facts and reserves formed may be disclosed for groups of homogeneous contingent liabilities or reserves formed in connection with homogeneous contingent facts.

Conditional obligations According to the method of reflection in the financial statements, they are divided into two groups:

1) contingent liabilities existing at the reporting date;

2) possible liabilities, the existence of which at the reporting date can only be confirmed in the future. Possible circumstances, as well as contingent assets, are only disclosed in the explanatory note to the annual report and are not reflected in the accounting accounts.

Contingent liabilities existing at the reporting date are reflected in the accounting accounts through the creation and use of reserves to pay off contingent liabilities.

For each contingent liability the following is disclosed:

— a brief description of the obligation and the expected period of its fulfillment;

— a brief description of the uncertainties that exist regarding the deadline for fulfillment and the amount of the obligation.

For each reserve created for contingent liabilities, the following information is additionally disclosed:

— the amount of the reserve at the beginning and end of the reporting period;

— the amount of the reserve written off in the reporting period in connection with the recognition of a liability previously recognized as contingent;

- unused amount, excessively accrued amount of the reserve, attributed in the reporting period to non-operating income of the organization.

Information on the existence and amount of guarantees issued by the organization, obligations arising from bills of exchange accounted for by the organization, and other similar obligations are disclosed, as a rule, in the financial statements for the reporting period, regardless of the degree of likelihood of the consequences of such facts occurring.

Information about contingent assets disclosed in the explanatory note if there is a high or very high probability that the organization will receive them. At the same time, contingent assets are not reflected in the accounting and balance sheet for the reporting period. The disclosed information should not contain indications of the degree of probability or the value of the valuation of the contingent asset.

Affiliates

Here the organization must provide information on transactions with affiliated parties in accordance with the requirements of PBU 11/2000 “Information on affiliated parties.” As a rule, they are the parent company, subsidiaries or dependent organizations, founders, shareholders, etc.

The following information must be provided about each affiliate:

- what is the relationship with him,

— types of operations and their volume (in absolute or relative terms);

— cost indicators for operations unfinished at the end of the reporting period; methods used to determine prices for each type of transaction with it.

For example, information on the acquisition and sale of goods, works, and services is provided; leasing relations (receiving and transferring property for rent), financial transactions (providing and receiving loans), providing and receiving guarantees and pledges and other operations.

If there were no transactions with an affiliated person, information about him must be given in the balance sheet in any case (clause 13 of PBU 11/2000).

State aid and free receipt

The requirements for the formation of this section are regulated by PBU 13/2000 “Accounting for State Aid” and PBU 9/99 “Income of the Organization”.

In accordance with paragraph 22 of PBU 13/2000, at least the following information regarding state assistance is subject to disclosure in this section.

In this section you need:

4.1 Organization of the repair process. Select and justify a method for organizing the technological process of maintenance and repair.

Determine the list of works performed on a given site, give a brief description of them;

4.2 Work and rest schedule;

4.3 Distribution of jobs on the site;

4.4 Selection of technological equipment, calculation of production areas of the designed site;

Make a selection and make a list of the necessary technological equipment for the site specified in the individual task (in table form).

Calculate the area of ​​a given plot.

Each paragraph of the 4th section must be started on a new sheet.

4.1 Selection and justification of the method for organizing the technological process of maintenance and repair

The choice of service organization method is influenced by the following factors:

Daily maintenance program for this type;

Number and type of rolling stock;

Permanent or variable nature of work for this type of maintenance;

The period of time allotted for this type of service;

Labor intensity of maintenance;

Operating mode of vehicles on the line.

Depending on these factors, a method of vehicle maintenance at universal or specialized stations may be adopted.

Method of service at universal posts accepted for ATP with a small shift maintenance program, in which different types of rolling stock are operated.

The essence of the method is to perform all the work of this type of maintenance (except for cleaning and washing) at one station by a group of performers consisting of workers of all specialties (mechanics, lubricants, electricians) or highly qualified general-purpose workers, which affects the cost of the work performed.

Method of service at specialized posts allows you to maximally mechanize labor-intensive processes of maintenance and repair, reduce the need for the same type of equipment, improve working conditions and productivity, and improve the quality of work.

This method consists of dividing the volume of work of a given type of maintenance and distributing it among several posts. Posts and workers are specialized in them, taking into account the homogeneity of work or their rational compatibility. Accordingly, the equipment of the posts is also selected, which is also specialized for the operations performed.

With the operational-post method of maintenance, the volume of work of this type of maintenance is distributed among several specialized, but parallel posts, each of which is assigned a specific group of work or operations. Car maintenance is performed at dead-end posts.

When organizing TO-1 and TO-2 in different shifts, it is allowed to carry out these types of maintenance at the same posts.

The organization of technical maintenance is based on technological typification of production processes, justified by standards of labor intensity and duration of work, as well as in accordance with the production capabilities of the enterprise

Maintenance is a set of operations to maintain rolling stock in working condition. Car maintenance at enterprises is a preventive measure and is carried out forcibly on a scheduled basis after certain mileages. Repair work is carried out as needed, i.e. after identifying a corresponding failure or detecting faults on the line (at the request of the driver).

Production areas intended for maintenance and repair of vehicles at work stations are considered the main ones.

Universal posts can be dead-end or drive-through. In the maintenance and repair area, dead-end posts are mainly used. The advantage of the method of organizing work at universal posts is the possibility of using different amounts of work at them. The disadvantage is an increase in the total time for servicing a vehicle and multiple duplication of identical equipment; due to the uneven supply of vehicles and the diversity of work, organizational difficulties arise.

The enterprises provide specialized lubrication and diagnostic stations; specialization and others are possible.

Repair of vehicles and ATP is carried out as required at specially designated posts, suitably equipped with technological equipment, in the repair area and production workshops (at sites).

The specified amount of work is performed by the so-called “sliding” worker (foreman), i.e., a worker who is included in the work of any post where there is a need for additional labor to maintain the established cycle of the post.

Car repairs are carried out using one of two methods: aggregate or individual.

With aggregate In this method, car repairs are carried out by replacing faulty units (components) with serviceable ones, previously repaired or new ones from the working capital. Faulty units (assemblies) after their repair go to the revolving fund.

In the case when it is more expedient to eliminate a malfunction of an unit, component, mechanism or part directly on the vehicle during inter-shift time, i.e. when there is enough inter-shift time to carry out repairs, units (assemblies and mechanisms) are usually not replaced.

The aggregate repair method allows you to reduce the downtime of vehicles for repairs, since replacing faulty units and components with serviceable ones, as a rule, requires less time than repair work carried out without depersonalizing the units and components.

Reducing downtime in a transport facility allows you to increase the technical availability of the fleet, and therefore increase its productivity and reduce the cost of a unit of transport work.

Therefore, as a rule, when organizing vehicle technical repairs, the aggregate method is used.

To carry out repairs using the aggregate method, it is necessary to have an irreducible stock of working units that satisfies the daily need for ATP.

TR of units is produced using new, ready-made spare parts, as well as parts manufactured or restored centrally or by ATP.

With the individual method repair units are not depersonalized. Faulty units (assemblies) removed from a vehicle are installed on the same vehicle after repair. At the same time, the vehicle downtime in the TR is longer than with the aggregate method.

Regardless of the repair method, the entire scope of repair work is divided into disassembly and assembly work, station work, and production and workshop work. When organizing the technological process of disassembly and assembly work at TR posts, it is possible to use mainly two methods: universal and specialized posts. The method of universal posts involves performing repairs at one post by one team of workers. The method of specialized posts consists of performing repairs at several specialized posts, each of which is designed to perform a specific type of work. In this case, the posts are located in the zone of workshops, which, by the nature of production, are related to the technical work carried out at the post.

Organization of production of technical equipment at ATP includes: development and implementation of technical, technological and accounting documents, technological maps for repair, disassembly and assembly and other work, as well as organization of workplaces and work on them (selection of lifting and inspection devices, process management produced by TR , technical supplies, etc.).

The classification code of a product is determined in accordance with six Basic Rules of Interpretation (GRI). The GPI is applied sequentially, moving from Rule 1 to Rule 2, etc. The first four rules determine the classification of goods at the level of a commodity item, Rule 6 - at the level of a subitem and is applied only after the corresponding commodity item has already been determined, Rule 5 determines the classification of packaging materials and containers that are supplied with the goods for which it is intended. Rules 5 and 6 may be applied in conjunction with the first four Rules.

Rule 1

“The names of sections, groups and subgroups are given only for the convenience of using the Commodity Nomenclature of Foreign Economic Activity; for legal purposes, the classification of goods in the Commodity Nomenclature of Foreign Economic Activity is carried out based on the texts of commodity items and the corresponding notes to sections or groups and, unless otherwise provided by such texts, in accordance with the following provisions: ..." [of these rules] 1.

The first part of the Rule stipulates that the names of sections, groups and subgroups are given only for the convenience of using the Commodity Nomenclature of Foreign Economic Activity.

This means that grouping the Nomenclature into sections, groups and subgroups, which are equipped with names indicating in a concise form the various categories and types of goods, allows you to quickly determine the sections, groups and subgroups in which the product may be included. The names of sections, groups and subgroups have no legal force.

The legal basis for the classification of goods is determined by the second part of this rule: “for legal purposes, the classification of goods in the Commodity Nomenclature of Foreign Economic Activity is carried out based on the texts of commodity items and the corresponding notes to sections or groups, and, unless otherwise provided by such texts, in accordance with the following provisions.”

Thus, the classification of goods must be made on the basis of the texts of the headings and the corresponding notes to sections or groups, and only if such texts do not provide otherwise, reference should be made to Rules 2, 3, 4 and 5.

In the nomenclature, many goods can be classified on the basis of the text of the heading without further recourse to other rules of interpretation (for example, milk and cream are named in the text of heading 0401, shawls, scarves, mufflers - in heading 6214, record players - in heading 8519) .

However, when considering the texts of commodity items, it is necessary to pay attention to punctuation marks, since they have great semantic meaning.

For example, heading 0307 includes “molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine...”. Commas between different parts of this sentence indicate that shellfish (both in shell and without shell) can be either live or chilled, frozen or dried, etc.

In the nomenclature, goods can be classified in the corresponding headings according to the material from which the goods are made, by function and by the degree of processing.

Therefore, a good can be classified both in a heading that describes the material from which it is made, and in a heading that describes the function of the good. Leaving free choice between product items is unacceptable, as this may violate the principle of uniform classification and lead to unreliable statistics. In the event that a product can be classified in various product positions, notes to sections and groups help to determine the only correct position.

When studying the notes, it is not always enough to consider those for the corresponding section, group or heading; it is also necessary to check other sections and groups, since the notes usually contain a reference to the limits of their application: throughout the nomenclature (for example, notes 1 and 5 to group 43, note 2 to section XV) within a section (for example, note 3A to section XI), group, heading, subheading (for example, note to subheading 3808 50 to group 38) or subheading (additional notes).

All notes can be classified as follows:

– excluding the product from the structural grouping under consideration;

– including goods in the specified structural grouping;

– explanatory concepts, terms and definitions;

– reflecting the manufacturing technology of the product, its technical characteristics;

– grouped goods, composite products, mixed goods, parts of goods included in this structural element;

– establishing the priority of some product items over others.

There are notes in nomenclature that take us outside a particular section, group or heading (for example, Note 1 to Section XI, which begins with the words: “This section does not include ...”) and notes that leave us within a certain section , group or heading (for example, Note 6 to Chapter 28 specifies a list of certain products that fall in heading 28.44). When studying the notes, it is necessary to take into account that the notes can establish either an exhaustive list of goods included in a certain section, group or heading (the considered example is notes 6 to group 28), or an incomplete one (basically, the text of the note indicates that “ This group (commodity item) also includes...").

Another important function of notes is to define the meaning of terms.

This is necessary, first of all, for an unambiguous understanding and interpretation of the terms used in the nomenclature. For example, Note 2 to Chapter 56 defines the term "felt".

It should be noted that some notes do not always correspond to generally accepted concepts. Thus, Note 3 to Chapter 05 states that the term “ivory” means the tusks or tusks of elephants and other animals, and the teeth of all animals. Note 4 to Chapter 05 expands the scope of the term “horsehair”. For the purposes of this note, this term also includes hair from the tails of cattle.

Another function of the note is to prevent overloading of the texts of product items. For example, headings 6103, 6104, 6203, and 6204 use the term “suit.” For a uniform classification of suits, characteristics are required according to which products can be classified as “suits”. This list of characteristics is quite voluminous and it is natural that they cannot be fully reproduced in all product positions where “suits” should be classified. Thus, notes 3a) to group 61 and notes 3a) to group 62 make it possible not to load the texts of headings.

The nomenclature also contains notes that address specific classification issues for items such as sets for retail sale, multi-part items, parts and accessories (Note 3 to Section VI).

Rule 2

OPI 2 consists of two parts – OPI 2 a and OPI 2 b.

GPI 2a: “a) Any reference in the name of a heading to any product must also be considered as a reference to such product in an incomplete or unfinished form, provided that, being presented in an incomplete or unfinished form, this product has the essential property of being complete or complete goods, and shall also be construed as a reference to complete or complete goods (or classified in the heading in question as complete or complete by virtue of this Rule), presented unassembled or disassembled.”

This rule applies if the goods are presented for classification:

a) in unfinished or incomplete form, i.e. the product is missing any parts or accessories;

b) unassembled or disassembled.

The first part of GPI 2a implies that goods in incomplete or unfinished form, which have the basic properties of complete or completed goods, are classified in the heading that describes finished (complete or completed) goods.

For example: passenger carriages without seats would be classified in the heading describing passenger carriages (heading 86.05).

The provisions of this Rule also apply to blanks if they are not classified in a specific heading. “Blank” is a product that is not ready for immediate use, has the approximate shape or outline of a finished product or part, and can only be used for finishing into a finished product or part. Semi-finished products that do not have the characteristic shape of finished products (pipes, disks) cannot be considered as “blanks”.

The second part of Rule 2a provides that complete or complete goods presented unassembled or disassembled are classified in the same headings as assembled goods.

“Goods presented unassembled and disassembled” means products the components of which are to be assembled using simple fastening material (screws, nuts, bolts, etc.) or, for example, riveting or welding, meaning that only simple fasteners are required. assembly operations.

For example: a wardrobe made of chipboard with appropriate fittings for assembly, supplied disassembled, would be classified in the heading corresponding to the finished product (heading 9403).

Unassembled components of a product that exceed the quantity required to assemble the product must be classified separately.

For example: a chipboard wardrobe comes with 8 plastic handles when assembly requires only 3, therefore 5 handles would be classified separately in heading 39.26.

GPI 2b: “b) Any reference in the name of a commodity item to any material or substance must also be considered as a reference to mixtures or compounds of this material or substance with other materials or substances. Any reference to a product made of a particular material or substance shall be construed as a reference to goods consisting wholly or partly of that material or substance. Classification of goods consisting of more than one material or substance is carried out in accordance with the provisions of Rule 3."

This Rule applies only if the name of the product and heading contains a reference to the material from which the product is made.

This Rule expands:

– the meaning of any heading relating to a material or substance, including mixtures or compounds of this material or substance with other materials or substances;

– the meaning of any heading relating to goods made from a given material or substance, including goods made partly from another material or substance.

For example: a fur coat made of artificial fur should be classified in heading 4304, but in the manufacture of a fur coat, not only fur is used, but also lining and insulation materials, buttons, zippers, etc., nevertheless, according to Rule 2b, the fur coat is classified as as if she were made entirely of fur.

However, it is not possible to extend a heading so far as to include goods which, under Rule 1, cannot be regarded as falling within the description of the heading; this occurs when the addition of another material or substance changes the character of the product, i.e. it ceases to correspond to this heading.

For example: A mixture of sugar and honey cannot be classified in either heading 0409 “natural honey” or heading 2940 “chemically pure sugar”, since these headings clearly state that other materials cannot be present.

Rule 2b cannot be applied:

– if the presence of one of the materials cannot be neglected, since OPI 2b allows the product to be classified as a heading in which only one of the constituent materials is indicated (wooden hanger with a metal hook);

– if the product can, on the one hand, be considered as a part or accessory of another product, and on the other hand, as a product belonging to a certain heading (electric motors);

- mixtures and compounds of materials or substances and goods made from more than one material or substance, if, at first glance, they can be classified under two or more headings (a mixture of nitric and hydrochloric acids can also be classified in heading 2806, and to position 2808).

Rule 3

OPI 3 consists of three parts – OPI 3a, 3b, 3c.

“Where, by virtue of Rule 2b or for any other reason, there is a prima facie 2 , the possibility of classifying goods into two or more product positions, the classification of such goods is carried out as follows: ... ".

This Rule provides three ways to classify goods that, at first glance, can be classified as two or more product items. Rule 3b applies only when Rule 3a does not help in classification, and if both Rules 3a and 3b fail, then Rule 3c applies. This Rule applies only to the extent that the text of the headings or the notes to sections and groups does not otherwise state.

GPI 3a: “a) Preference is given to the product item that contains the most specific description of the product compared to product items with a more general description. However, when each of two or more headings relates only to part of the materials or substances included in the composition of a mixture or multicomponent article, or only to part of the goods presented in a set for retail sale, then these headings should be considered equivalent in relation to that product, even if one of them gives a more complete or accurate description of the product."

The first method of classification is provided in Rule 3a, according to which a heading that describes a product more specifically takes precedence over a heading that describes a product more generally. It is practically difficult to establish any hard-and-fast rules by which one can quickly determine that one heading gives a more specific description of the product than another, but in general it can be said that:

– a description by product name is more specific than a description by product group;

– if the goods correspond to a description that more clearly identifies them, then that description is more accurate than one in which the identification is less complete.

For example: an aircraft cabin seat may be classified as a part of an aircraft (heading 88.03) or as seating furniture (94.01). Since the text of heading 94.01 more accurately characterizes the goods, it will be classified in this heading as seating furniture.

However, when two or more headings relate only to part of the materials or substances included in the composition of multi-component products, or only to individual goods included in a set for retail sale, then these headings should be considered as equivalent. In such cases, classification shall be made under Rule 3b or 3c.

GPI 3b: "b) Mixtures, multi-component articles consisting of different materials or made from different components, and goods presented in sets for retail sale, the classification of which cannot be carried out in accordance with the provisions of Rule 3a, must be classified according to that material or components that give the goods an essential property, provided that this criterion is applicable."

The second method of classification, described by Rule 3b, applies to the following goods:

– mixtures;

– multi-component goods consisting of various materials;

– multi-component goods consisting of various components;

– goods included in the set for retail sale.

In all these cases, goods are classified as if they consisted of only one material, substance or component that gives the goods an essential property. Among the factors that give the main property to a product, the most often used are: the nature of the material, substance or component, volume, quantity, weight, cost.

When applying this Rule, multi-component goods should be considered not only goods in which all components are attached to each other, forming a single whole, but also goods with separable components, provided that, taken together, they constitute a single whole and cannot be displayed on sale in the form of separate parts (for example: a metal stand with glass containers for pepper, salt, mustard and vegetable oil of a certain shape and size).

When applying this Rule, the concept of “goods included in a set for retail sale” refers to goods that:

– consist of at least two separate products, which at first glance are classified under different headings;

– consist of products or items that jointly perform a specific function;

– must be packaged in retail containers and arranged in such a way that they do not require repackaging when sold to the consumer (for example, in boxes or crates).

For example: a computer magazine (heading 4902), a computer game CD (heading 8524), packaged in plastic packaging for sale, would be classified according to the component that gives the set its essential character, i.e. like a magazine.

But a bottle of liquor (heading 22.08) and a bottle of wine (heading 22.04) packaged together shall not be considered as sets in view of the failure to comply with the above Provisions, and each product will be classified separately.

It should be noted that this Rule does not apply if the text of the headings and notes to sections, groups and headings contains a direct indication of the classification of mixtures, multicomponent products and sets intended for retail sale (for example, note 1 to group 09, note 1 to section VII).

GPI 3c: “c) Goods, the classification of which cannot be carried out in accordance with the provisions of Rule 3a or 3b, must be classified in the last heading in the order of increasing codes among the headings that are equally acceptable for consideration in the classification of these goods.”

When goods cannot be classified under Rule 3a or 3b, they shall be classified in the heading which has the highest number in ascending order among the headings equally worthy of consideration, i.e. classification is carried out in basket product items.

For example: a mixture of distilled and conductometric water (50% to 50%) after applying OPI 3a and 3b will be classified in heading 2851 - “other inorganic compounds...”.

Rule 4

“Goods, the classification of which cannot be carried out in accordance with the provisions of the above Rules, are classified in the heading corresponding to the goods that are most similar (close) to the goods in question.”

When classifying under Rule 4, it is necessary to compare the goods presented with similar goods to determine the closest products to them. The similarity, of course, may depend on many factors, such as description, nature of purpose, cost and other features.

Similarity criteria can be:

– the material from which the product is made;

– the functions that the product performs;

– production method;

- appearance;

– characteristics and properties, cost of goods.

Rule 5

OPI 5 consists of two parts – OPI 5a and OPI 5b.

“In addition to the above provisions, the following Rules shall apply to the following goods:”

GPI 5a: “a) Cases and cases for cameras, musical instruments, guns, drawing supplies, necklaces, as well as similar containers that have a special shape or are adapted to accommodate the corresponding product or set of products, suitable for long-term use and presented together with the products, for which it is intended must be classified together with the products packaged in them, if this type of container is usually sold together with these products. However, this Rule does not apply to packaging, which, forming a single whole with the packaged product, gives the latter its main property.”

This Rule applies only to packaging containers that:

– has a special shape or is intended for a specific product (set of products);

– suitable for long-term use;

– presented together with the products for which it is intended, regardless of the fact that the products themselves may be packaged separately for ease of transportation. Presented separately, these containers are classified in their corresponding product headings;

– is a container of the type that is usually sold together with the corresponding product.

Rule 5a also applies to containers presented together with the goods for which they are intended, even if these goods are supplied separately for reasons of convenience of transport.

For example: a telescope in a case-tube will be classified in heading 9005 as a telescope (the case is neglected in this case). But if a good is considered such as an ordinary wine in a hand-set crystal decanter with a diamond cut, then each item must be classified separately, since the container gives the product the main property (wine in heading 2204, and the container in heading 7013).

GPI 5b: “b) Subject to the provisions of Rule 5a above, packaging materials and containers supplied together with the goods they contain must be classified together if they are of the kind usually used for packaging those goods. However, this provision is not mandatory if such packaging materials or containers are clearly suitable for reuse."

The main conditions for the implementation of this rule: packaging or containers must be presented together with the goods they contain; containers and packaging must be the usual type of packaging used for this product. However, this provision does not apply if the packaging materials and containers can clearly be reused.

For example: granulated sugar packed in jute-kenaf bags is classified as granulated sugar in heading 1701; mineral water in polymer bottles is classified as mineral water in heading 2201. But metal cylinders and tanks for compressed or liquefied gas will be classified separately from the goods packaged in them.

Rule 6

“For legal purposes, the classification of goods in the subheadings of a heading shall be in accordance with the names of the subheadings and the notes relating to the subheadings, and also, mutatis mutandis 3 , the provisions of the above Rules, provided that only subpositions at the same level are comparable. For the purposes of this Rule, appropriate section and chapter notes may also apply unless the context otherwise requires."

Like Rule 1, the provisions of Rule 6 provide that the classification of goods in a subheading must be carried out in accordance with the text of this subheading, as well as on the basis of its Notes and the General Rules of Interpretation. However, Rule 6 has two additional provisions:

1) subpositions must be comparable only at one level (the same number of hyphens);

2) the relevant notes to sections and groups may also apply unless otherwise stated in the context (of the headings).

To determine the proper subheading, it is possible to apply Rule 2b or Rule 3.

Thus, to determine the code at the subitem level, the algorithm discussed above is used. That is, the texts of subitems and notes to sections, groups, product items and subitems are considered; unless the texts provide otherwise, the provisions of Rules 2 and 3 apply.

It should be borne in mind that the content of a subposition with two hyphens should not go beyond the scope of the subposition with one hyphen to which the subposition with two hyphens belongs, and the content of a subposition with one hyphen should not go beyond the scope of the commodity item to which it belongs. this subheading has one hyphen.

Example. A vehicle equipped with a “mixed” type energy supply system , which ensures the joint operation of a spark-ignition piston internal combustion engine and an electric motor. The internal combustion engine has a cylinder displacement of 1497 cm 3 and a maximum power of 53 kW at 4500 rpm, the electric motor (permanent magnet) has a maximum power of 33 kW at 1040–5600 rpm. In a "mixed" power supply system, a complex controller allows a spark-ignition piston internal combustion engine and an electric motor to operate together.

Vehicles are classified in heading 8703. When classifying this vehicle at the subheading level, two subheadings are treated as equivalent: codeless subheading: vehicles with an internal combustion engine with a spark ignition reciprocating piston, other and subheading 8703 90 (other).

Since in this case the internal combustion engine with spark ignition performs the main function, the application of Rule 3b at the subheading level allows the vehicle to be classified in subheading 8703 22.