Instruction
on the procedure for accounting and storage precious metals, precious stones, products from them and reporting in their production, use and circulation
(approved by order of the Ministry of Finance of the Russian Federation of August 29, 2001 N 68n)

1. General Provisions

1.1. The Instruction on the Procedure for Accounting and Storage of Precious Metals, Precious Stones, Products Made from Them and Accounting for Their Production, Use and Circulation (hereinafter referred to as the Instruction) was developed in accordance with the Federal Law "On Precious Metals and Precious Stones", the Rules for Accounting and Storage of Precious metals, precious stones and products made from them, as well as maintaining appropriate reporting, approved by Decree of the Government of the Russian Federation of September 28, 2000 N 731, and establishes the procedure for accounting and storage of precious metals, precious stones and products from them, as well as maintaining reports when their production, use and handling.

1.2. Concepts and definitions used in this Instruction.

precious metals- gold, silver, platinum and platinum group metals (palladium, iridium, rhodium, ruthenium and osmium). Precious metals can be in any state, form, including native and refined form, as well as in raw materials, alloys, semi-finished products, industrial products, chemical compounds, jewelry and other products, coins, scrap and production and consumption waste.

Gems- natural diamonds, emeralds, rubies, sapphires and alexandrites, as well as natural pearls in raw (natural) and processed form. Unique amber formations are equated to precious stones in the manner established by the Government of the Russian Federation.

Precious stones can be found in raw (natural) and processed form, in appliances, equipment, tools, technical products, as well as in jewelry and other household products.

Valuables - precious metals and (or) precious stones.

Production of precious metals- extraction of precious metals from extracted complex ores, concentrates and other semi-products, as well as from scrap and waste containing precious metals; refining of precious metals.

Refining of precious metals- the process of cleaning extracted precious metals from impurities and related components, bringing precious metals to a quality that meets state standards and technical conditions in force on the territory of the Russian Federation, or international standards for refined precious metals.

Use of precious metals and precious stones- the use of precious metals and precious stones for industrial, scientific and socio-cultural purposes.

Circulation of precious metals and precious stones- actions expressed in the transfer of ownership and other property rights to precious metals and precious stones, including their use as collateral.

Gem recovery- extraction of precious stones from tools and other technical products that have been used or put out of service for other reasons, as well as from waste containing precious stones, with subsequent bringing (cleaning) to a quality that meets technical specifications or state standards.

1.3. The procedure established by this Instruction must be observed by all legal entities, regardless of their form of ownership, including military units and military formations, as well as citizens duly registered as individual entrepreneurs, carrying out their activities in the production, use and circulation of precious metals and precious stones, collection, procurement, primary processing and processing of scrap and waste of precious metals and recovery of precious stones, as well as using products containing precious metals and precious stones (hereinafter - organizations).

1.4. This Instruction does not apply to organizations using synthetic and grown analogues of precious stones in all forms, powders from natural diamonds, tools and products made from these powders.

1.5. The procedure for accounting and storage of precious metals and precious stones in the Central Bank of the Russian Federation and credit organizations, as well as for reporting on their use and circulation, shall be established by the Central Bank of the Russian Federation.

1.6. The procedure for accounting and storage of the valuables of the State Fund of Precious Metals and Precious Stones of the Russian Federation (Gosfond of Russia), state funds of precious metals and precious stones of the constituent entities of the Russian Federation, as well as reporting on their use and circulation is provided for by the regulations on these funds.

1.7. In accordance with the provisions of this Instruction, organizations develop and approve their own instructions, taking into account the specifics of their operations with precious metals and precious stones.

1.8. Organizations are required to:

Have licenses for types of activities, the licensing of which is provided for by the legislation of the Russian Federation;

Get registered with the relevant state inspectorate for assay supervision;

To freely allow representatives of state control bodies to be examined upon presentation of orders and service certificates, to submit the documentation they need;

Keep records of precious metals and precious stones and carry out their inventory in a timely manner;

Submit information on the forms of federal state statistical monitoring of the movement of precious metals and precious stones in the manner and within the time limits established by the State Statistics Committee of Russia;

Carry out storage of precious metals and precious stones in accordance with the requirements of the legislation of the Russian Federation;

Ensure the removal of scrap and waste of precious metals and precious stones from the places of formation and their accumulation for the purpose of subsequent use in their own production or sale (hereinafter referred to as the collection of scrap, waste of precious metals and precious stones), keep records of them, use and sell them in the manner prescribed the legislation of the Russian Federation.

1.9. Organizations in which permanent state control has been established shall submit information on the production, use and circulation of precious metals and precious stones, as well as metallurgical balances of precious metals, to state control bodies in the manner prescribed by them.

2. Organization of accounting for the expenditure of precious metals and precious stones

2.1. The organization of accounting for the consumption of precious metals and precious stones used by organizations in the production process should provide an opportunity to identify deviations in the actual consumption of precious metals and precious stones from the current consumption rates for all components, i.e. on products, waste and losses.

2.2. Precious metals and precious stones used by organizations in the production process are spent within the limits of consumption rates approved by them. For state organizations, consumption rates are approved by a higher organization. The summary norms for the consumption of precious metals for the fulfillment of the state order are approved by the contractor in agreement with the customer or an organization authorized by the customer.

2.3. The summary norms for the consumption of precious metals must be approved in grams per unit of output, indicating the consumption per product, waste and losses.

2.4. The summary norms for the consumption of diamonds for the manufacture of diamond tools are approved per unit of production, indicating the consumption for products, waste and losses in carats.

The summary norms for the consumption of diamonds when using diamond tools are approved in terms of a unit of work performed.

2.5. Precious metals and precious stones not used in production (in the form of raw materials, products, semi-finished products, tools, waste, etc.) are sold in accordance with the legislation of the Russian Federation.

3. Accounting for scrap, waste of precious metals and precious stones during their use and handling

3.1. Organizations collect all types of scrap and waste of precious metals and precious stones in all places and from all sources of their formation. The collected scrap and waste of precious metals and precious stones are subject to mandatory accounting in accordance with the requirements provided for in clause 6.5 of this Instruction.

3.2. Collected scrap (that have become unusable, have lost their operational value or are subject to elimination of products and (or) their components that are made of precious metals or their alloys or contain them) and waste (remains of raw materials, materials, semi-finished products and other products containing precious metals or their alloys, which were formed in the process of production and (or) consumption) of precious metals, can be processed (processed) by organizations that independently collect them or sold or transferred on a give-and-take basis to refining organizations or organizations engaged in scrap and waste procurement, primary processing and processing for further production and refining, in accordance with the current legislation of the Russian Federation.

Procurement of scrap and waste of precious metals is carried out through the purchase or receipt on a give-and-take basis by organizations of scrap and waste of precious metals, as well as decommissioned technical materials containing precious metals, from their owners for the purpose of their further disposal, primary processing, processing into concentrate and other intermediates intended for refining or sale for further processing.

Primary processing of precious metal scrap involves the preparation of collected or prepared scrap of precious metals, including the dismantling and disassembly of equipment, production equipment, computing and other equipment, in order to extract parts and assemblies containing precious metals, followed by their sorting for processing.

Processing of scrap and waste of precious metals includes the use of mechanical, chemical, metallurgical and other processes in order to extract precious metals into concentrates and other intermediates intended for refining.

3.3. The use of precious metals for the manufacture of products can generate reversible and recyclable waste of precious metals.

Reversible are wastes that correspond in chemical composition to the raw materials used for the production of products, and are not contaminated with impurities that worsen the properties of the materials used. Organizations can reuse reversible waste in technological processes for the production of products or transfer it on a give-and-take basis to organizations engaged in the production of precious metals for the manufacture of semi-finished products (without refining) that meet the requirements of regulatory and technical documentation and are intended for further production of products from them by their owners. Reuse of reversible waste of precious metals in production should not affect the quality and properties of the products.

The returnable waste of precious metals includes waste that has undergone physical and chemical changes that do not correspond in chemical composition to the original raw material, contaminated with impurities that worsen the properties of the materials used, and cannot be reused by organizations in technological processes for the production of products. These wastes are sold or transferred on a give-and-take basis to refining organizations or organizations engaged in the procurement of scrap and waste, primary processing and processing for further production and refining, in accordance with the current legislation of the Russian Federation.

3.4. The procedure for processing scrap and waste of precious metals and payment for the work and services performed is established on a contractual basis with the processor. Organizations - processors of scrap and waste of precious metals determine the classification of types of secondary raw materials and establish standards for the extraction of precious metals during processing for these types.

3.5. Collected waste of precious stones (shards, fragments of precious stones formed during their processing, manufacture and use of diamond tools and other products made of precious stones, semi-finished products that, in terms of their size-weight and quality-color characteristics, do not meet the requirements of regulatory and technical documentation for this type of product and cannot be used for its manufacture, as well as natural diamonds in raw (natural) and processed form from used products for industrial purposes) can be used in their own production, sold or transferred to organizations on a give-and-take basis, in accordance with the legislation of the Russian Federation .

Waste of precious stones (with the exception of diamonds) that are unsuitable for further use (does not meet the technical specifications in terms of size, weight and quality and color characteristics, unsuitable in accordance with the established criteria for the manufacture of jewelry) can be written off under the act. Write-off is carried out by a commission appointed by order of the head of the organization with the obligatory participation of the chief accountant or his deputy.

4. Storage of precious metals and precious stones

4.1. Storage of precious metals and precious stones, as well as products, materials, scrap and waste containing them, is carried out in organizations in such a way that their safety is ensured in all places of storage, during production, processing, use, handling, operation and transportation.

Salts, acids and other chemical compounds containing precious metals, in order to avoid their deterioration, are stored in appropriate containers provided for by GOSTs or technical specifications.

4.2. Storage of precious metals and precious stones, products and articles made from them, as well as their scrap and waste is carried out in premises that meet the requirements for technical strength and equipment with security and fire alarms established by federal executive authorities in accordance with the legislation of the Russian Federation. Their opening, as necessary, is carried out by a financially responsible person. In the absence of a financially responsible person, an autopsy is performed on a commission basis with the permission of the head of the organization, with the drawing up of an act.

Storerooms where precious metals, precious stones, their scrap and waste are stored, as well as fireproof cabinets, metal boxes and safes, must be locked, sealed or sealed and handed over under guard upon completion of work.

It is not allowed to store precious metals and precious stones together with other materials.

To ensure control over the use for the intended purpose, spending within the consumption rates, as well as the safety of precious metals and precious stones at each stage of the production process of manufacturing an article (product), operational accounting is organized. Operational accounting data is used in accounting.

6.2. Accounting for precious metals and precious stones must ensure:

Timeliness and accuracy of information about their number and location;

Drawing up a report on the movement of precious metals and precious stones for materially responsible persons, structural divisions and the organization as a whole;

Reliability of data in the compiled reporting forms.

6.3. Organizations are required to keep records of precious metals and precious stones in all types and conditions, including precious metals and precious stones that are part of fixed and current assets, purchased components, products, devices, tools, equipment, weapons, military equipment, materials, semi-finished products (including those purchased abroad), low-value and wearing items, including those used in scientific, industrial and other activities, as well as those contained in scrap and waste of precious metals and waste of precious stones.

Data on the name, weight and quantity of precious metals and precious stones contained in the relevant accounting items are reflected in the primary accounting documentation on the basis of information on the content of precious metals and precious stones specified in the technical documentation (passports, forms, labels, operating manuals, directories), or in the absence of this information (imported, obsolete domestic equipment, etc.) - according to organizations, developers, manufacturers or commission based on analogues, calculations.

Note: in some cases, when it is impossible to determine the content of precious metals in imported equipment on a commission due to the lack of data on the presence of precious metals or analogues, an entry is made in the accounting documents that this equipment may contain precious metals, the content of which will be determined after write-off and recycling.

When transferring or selling products (equipment, devices, tools, etc.), including scrap and waste containing precious metals and precious stones, the sender is obliged to indicate in the accompanying documents the name, weight of precious metals and precious stones contained in these products , as well as a method for determining the content of precious metals in them.

6.4. Accounting for precious metals and precious stones in their production, use and circulation is carried out by name, weight (grams, carats) and quality, as well as in value terms.

Accounting for precious metals that are part of the products of processing of mineral and secondary raw materials, when transferring them for refining, is carried out in terms of the mass of chemically pure precious metals, using the procedure provided for in clause 6.19 of this Instruction. After refining, these precious metals are accounted for based on refining results.

6.5. Scrap and waste of precious metals and waste of precious stones generated in the process of production and use of precious metals and precious stones are accounted for by the following organizations:

Scrap and waste of precious metals - by name of precious metals, type of scrap and waste, weight of scrap and waste in alloy and weight of chemically pure precious metals, as well as in value terms. Scrap jewelry, in addition, is taken into account by the number of items;

Waste of precious stones - by name, weight and value.

6.6. Precious metals that are part of purchased components, as well as products, devices, tools, equipment used in scientific, industrial and other activities, are accounted for by weight, and precious stones - by weight and quality.

Precious metals and precious stones in the form of semi-finished products are accounted for by name, weight and quality.

6.7. Accounting for precious metals, precious stones and products containing them in storage areas (warehouses, storage facilities, shop pantries, etc.) is carried out in accounting documents of strict reporting of standard forms (cards of inventory accounting of material values, books of sort accounting, magazines, etc. .), which are registered in the accounting department and issued to financially responsible persons against receipt.

Organizations acquiring and using gems keep separate records of gems suitable for making jewelry, as well as gems classified as unsuitable for making jewelry in accordance with the criteria and procedure established by the Government of the Russian Federation.

Gemstones classified in accordance with the established procedure as unsuitable for the manufacture of jewelry are accounted for in accordance with the general requirements for accounting for material assets.

Books, journals, etc., used for keeping records of precious metals and precious stones, must be page numbered, laced, signed by the head of the organization or a person authorized by him, sealed and accounted for before the start of the records.

When keeping records using electronic means, reporting documents are documents printed, laced, page numbered, signed by the head of the organization or a person authorized by him, sealed and accounted for in the accounting department.

The terms of storage of accounting and reporting documentation are established by the head of the organization in accordance with the requirements of the legislation on the terms of storage of accounting documentation.

6.8. For each nomenclature and accounting position, i.e. for each name and type of precious metals and precious stones, as well as their size and purpose, a separate card or page in books (magazines) is drawn up with the designation of all details characterizing the values ​​​​taken into account, namely:

For metals - name (gold, silver, platinum, rhodium, palladium, iridium, ruthenium, osmium), type (ingots, wire, tape, foil, etc.), size (width, thickness, diameter, etc.). ), sample or percentage in solution, alloy, etc., mass of chemically pure metals or ligature, batch number. The weight in the ligature should be understood as the weight in natural terms of the alloy, salt, acid or other chemical compounds containing precious metals;

For stones - name, quality-color and size-weight characteristics, shape of cut, quantity in pieces, weight in carats, and for raw precious stones (except diamonds) - weight in grams;

For articles made of precious metals and precious stones or containing them - the name of the article, quantity, type, brand, article number and size, for precious metals - the name, weight in the ligature and sample, and for precious stones - the name, quantity, weight, characteristic (based on data from the manufacturer's documentation or commission based on analogues or expert opinion).

6.9. Entries in cards, accounting books and other documents of strict accountability for precious metals, precious stones and products containing them are made on the basis of acts (waybills) of acceptance and transfer of fixed assets, low-value and wearing items drawn up in the prescribed manner; acts of acceptance of materials; inventory cards of accounting for fixed assets, low-value and wearing items; materials accounting cards; limit fence cards; requirements; invoices; disposal acts; waybills and other forms of primary documentation.

Organizations - manufacturers of diamond tools indicate in the passports the type of tool, serial number, characteristics and weight of rough diamonds. Die dies and all types of cutters in the passports indicate the initial and actual mass of diamond before fixing.

Weight accounting of diamonds in the tool in consumer organizations is carried out:

Drawing dies and cutters - according to the actual weight of fixed diamonds, indicated in the passports for this type of tool;

Tips, diamonds in frames and in other types of tools - according to the initial mass of fixed diamonds, indicated in the passports for this type of tool.

Records of operations on the receipt and expenditure of precious metals, precious stones and products are made after the implementation of each operation with the withdrawal of the balance at the end of the working day (shift).

The mass of values ​​is reflected in operational accounting in strict accordance with the initial data of primary documentation, chemical analyzes, readings of scales and other measuring instruments.

6.10. Parcels with valuables arriving at the organization are registered in a special journal (book) on the day they are received. Opening of parcels and acceptance of precious metals and precious stones is carried out by a financially responsible person no later than three days from the date of their receipt in the presence of a commission appointed by order of the head of the organization.

The results of acceptance are documented in an act (receipt order), which indicates the name of the supplier organization, the number and date of the accompanying document, and all the details of the valuables provided for in operational accounting.

The act indicates (in figures and in words) the actual quantity and mass of the received precious metals (the mass in the ligature and the mass of the chemically pure precious metal) and precious stones, as well as the presence of discrepancies with the accompanying documents.

In cases where it is not possible to determine the actual mass of incoming precious metals and gems contained in products, devices, tools, equipment, etc., their mass is reflected in the acceptance act on the basis of passports and other accompanying documents.

In the acceptance act (receipt order), a record of the financially responsible person should be made: "All the values ​​\u200b\u200bnamed in the act were checked in the presence of the commission and accepted by me for safekeeping." After this entry, the signature of the financially responsible person is certified by the signatures of the members of the commission.

The first copy of the act (receipt order) is transferred to the accounting department, a copy of the act (receipt order) remains with the financially responsible person.

6.11. Release of precious metals, precious stones and products from the central storage sites to the storage sites of individual divisions of the organization (workshops, laboratories, sites) is carried out according to the requirements drawn up in the manner established by the organization. The number and mass of valuables in these documents are indicated in numbers and in words.

The release of valuables is carried out taking into account consumption rates, production plans and actual balances with financially responsible and other accountable persons.

The release of valuables is carried out upon presentation by the recipient of requirements or limit cards with permit signatures of the head (or a person authorized by him) and the accounting department of the organization. The number and mass of valuables in these documents are indicated in numbers and in words.

6.12. The transfer of precious metals and precious stones in any form and condition, including in scrap and waste, between divisions and accountable persons is carried out with the issuance of acceptance invoices, in which the number and mass of valuables are indicated in numbers and in words.

6.13. Operational accounting of precious metals, precious stones and products in production is organized and maintained by stages of redistribution, types of work, taking into account the characteristics of the technological process and the nature of the resulting waste and losses.

In organizations engaged in the processing of precious stones, operational accounting should provide the possibility of obtaining information about the results of processing each crystal at each operation of the technological process, linking it to a specific contract (contract for the production of precious stones, including manufacturers of single-crystal diamond tools).

6.14. Release of valuables from places of storage to work is carried out under the report to the performers of work. Write-off from accountable persons is carried out after they hand over to the places of storage of parts, products and residues of precious metals, precious stones in the form of raw materials, semi-finished products and waste, used, broken tools, etc. The actual loss of precious metals and precious stones is defined as the difference between the mass of precious metals and precious stones issued to the contractor and their total mass in manufactured parts, products and residues, in raw materials and waste.

Details, contacts, various blanks, semi-finished products made of precious metals, their alloys and chemical compounds, subject to weighing, are taken into account before they are actually used up in production by quantity and by weight; precious metals in solutions - by volume of solutions and concentration of precious metals determined by chemical analyses.

Operational accounting of the values ​​that are accountable to the performers is kept in journals, distribution lists, route sheets, personal accounts, etc., which reflect all the necessary details of the values ​​taken into account, the dates of issue and delivery to storage places.

The organization of operational accounting should ensure the possibility of detecting deviations in the actual consumption of precious metals and precious stones from the current consumption rates for all components, i.e. on products, waste and losses.

6.15. Based on the operational accounting data for each stage, type of work and section, at least once a month, reports are compiled on the actual consumption of precious metals and precious stones (with a reflection of the movement of raw materials, finished products, semi-finished products and waste) in comparison with the standard consumption and with explanations reasons for rejection. Reports approved by the head are submitted to the accounting department of the organization.

6.16. Write-off of precious metals and precious stones used in production is carried out only with documentary evidence of their actual consumption.

6.17. The write-off of precious metals and precious stones that are in production is carried out when they are actually used up in separate operations of the technological process, if as a result of this operation they become integral part parts, assembly, tool, product, etc. and their mass cannot be determined directly by weighing.

Precious metals and precious stones, which at the stages of technological processing only change their shape and their mass can be determined by weighing, are not written off as expenses, but continue to be accounted for by their details.

Write-off of precious metals and precious stones for repair needs, research, development and laboratory works is formalized by acts that are drawn up by a commission of at least three people appointed by the head of the organization.

It is forbidden to write off precious metals and precious stones according to the norms without determining the actual consumption, which is confirmed by documents (weighing reports, analysis results, volume measurements, coating thickness measurements, etc.).

Precious metals located at workplaces as part of tools, equipment, laboratory glassware, etc., regardless of their degree of wear, are accounted for by the initial weight indicated in passports, specifications or other primary documents for these products. Those of the listed items, the mass of precious metals, in which it can be determined by weighing (laboratory glassware, etc.), during the inventory period, as well as when changing materially responsible persons, are subject to mandatory weighing with the preparation of acts on the change in mass and reflection of the results in accounting documents.

Diamonds in tools and other products located at the workplace, regardless of their degree of wear, are taken into account according to the initial mass indicated in the passports, technical specifications or other primary documents for these products (except for diamonds in dies and cutters, which are taken into account by weight before fixing them into the tool during its manufacture).

Write-off of valuables is carried out by the act of liquidation.

The acts indicate the mass of precious metals and precious stones subject to posting in the form of scrap and waste. In cases of premature write-off of valuables, the acts indicate its reasons and the persons responsible for this.

6.18. When writing off purchased components, instruments, tools, equipment and if it is impossible to take a representative sample for analysis from the resulting scrap and waste, organizations keep records of the precious metals that make up their composition, in terms of the mass of chemically pure precious metals based on information about the content of precious metals available in the technical documentation (passports, forms, operating manuals). In the absence of this information (in relation to imported, obsolete domestic equipment), records are kept according to acts drawn up on a commission basis on the basis of information on the content of precious metals in similar products or an expert assessment.

During technological cleaning or repair of production premises and equipment, a special commission is created, which collects waste of precious metals and precious stones and, based on the results of their laboratory analyzes, takes into account the content of precious metals and precious stones in the said waste under a separate act.

6.19. When decommissioning devices and products, organizations withdraw from these devices and products parts containing precious metals and their alloys, independently or with the involvement of organizations that carry out such work in accordance with the legislation of the Russian Federation.

At the same time, a liquidation act is drawn up, which separately indicates the mass in the ligature of the seized parts, as well as the pure mass of precious metals according to the passport or accounting documents for this device or product. On the basis of these acts, the relevant devices and products are written off from the accounting cards and at the same time the seized parts are credited to the waste accounting cards according to the total mass of waste and the clean mass of the precious metals contained in them according to the passports.

Waste of precious metals in electroplating shops in the form of rejected parts, wire and other products coated with precious metals is accounted for by the total mass of waste in kind and the mass of precious metals according to data on their actual consumption for coating these parts and products or according to chemical analysis. At the same time, waste of precious metals in assembly shops in the form of rejected parts and other products of own production with coatings of precious metals is accounted for by the average actual content of precious metals in these products, determined from data on their actual consumption in electroplating shops.

Waste of precious metals in assembly shops in the form of products purchased from third parties and rejected during the production process is accounted for on the basis of information about the content of precious metals in the accounting documentation for these products.

6.20. The accounting department of the organization of the supplier of scrap and waste compares the amount of precious metals in this raw material with the passport data of the refining organizations and, if there are discrepancies, finds out their reasons. According to the results of the comparison, the necessary adjustments are made to the accounting and reporting documents. At the same time, the initial information on the amount of precious metals contained in scrap and waste is corrected. Corrections are made by crossing out the original entries and putting new entries over the strikethrough entries. New records of registered and shipped precious metals are made on the basis of passport data of processing enterprises.

6.21. Employees of the organization's accounting department periodically, but at least once a month, check the correctness of operational accounting in all places of storage and use of precious metals and precious stones, certifying the accuracy of the records in the documents with their signature.

6.22. Organizations - manufacturers of products containing in their composition and reflect in passports or other documents for finished products reliable information about the mass of precious metals and precious stones in accordance with the requirements of the current GOST.

6.23. Organizations producing and processing precious metals and processing (processing) precious stones, in which permanent state control over the processing, use, accounting and storage of precious metals and precious stones is established, coordinate with the relevant state control body:

Instructions for accounting, spending and storage of precious metals and precious stones;

Instructions on the procedure for conducting an inventory of precious metals and (or) precious stones;

Instructions for compiling the annual metallurgical balance of precious metals;

Instructions for receiving, testing and issuing precious metal raw materials into production;

Consumption rates of precious metals for the production of finished products;

Rates of loss of precious metals by accounted channels;

Norms of discrepancies in metallurgical balances of precious metals;

Standards for the content of precious metals in intermediate products and production waste sent to other enterprises for the additional extraction of the precious metals contained in them;

Other regulatory documentation that may affect the completeness of accounting and ensuring the safety of precious metals and precious stones.

6.24. For keeping records of precious metals and precious stones, organizations submit information according to the forms of the federal state statistical monitoring of the movement of precious metals and precious stones, approved by the State Committee of the Russian Federation on Statistics on the proposal of the Ministry of Finance of the Russian Federation, within the terms and addresses provided for by these forms.

The Ministry of Finance of the Russian Federation summarizes the information received from organizations and submits summary results on them to the State Committee of the Russian Federation on Statistics.

The State Statistics Committee of Russia has developed the following forms of federal state statistical observation:

- N 1-dm - "Information on the remains, receipt and consumption of natural, synthetic diamonds and superhard materials in tools, powders and pastes";

- N 2-dm - "Information on the balance, receipt and consumption of precious metals and products from them";

- Appendix to form N 2-dm - "Information on the balance, receipt and delivery of precious metals in the form of scrap and waste to the State Fund of Russia";

- N 2-dm (tolling raw materials) - "Information on the balances, receipt and consumption of precious metals and their salts received for the fulfillment of tolling orders and centralized deliveries";

- N 3-dm - "Information on the balance, receipt and consumption of natural diamonds for the manufacture of diamond tools and brilliants";

- N 4-dm - "Information on the balances, receipt and consumption of precious metals contained in the composition of devices, equipment and other products";

- N 5-dm - "Information on the receipt of precious metals in the State Fund of Russia in the form of scrap and waste."

6.25. Organizations in which permanent state control is established, in addition to the established forms of state statistical observation, must submit to the control bodies:

Information on the production, use and circulation of precious metals and precious stones in physical terms for half a year and for the year as a whole;

Data on the results of inventories of precious metals and precious stones in physical terms for the year;

Annual metallurgical balances of precious metals.

7. Final provisions

7.1. Persons guilty of theft, shortages of precious metals and precious stones and products made from them, regardless of whether they are brought to criminal, administrative or disciplinary responsibility, bear liability in accordance with the legislation of the Russian Federation.

7.2. Officials of organizations that failed to comply with or committed violations of the established rules for the receipt, expenditure, accounting and storage of precious metals and precious stones or products containing them, the completeness of the collection of scrap and waste containing precious metals, and waste of precious stones, as well as failure to submit to the established the timing or inaccuracy of the information provided by the state statistical observation, bear administrative responsibility in the manner prescribed by the legislation of the Russian Federation.

(in questions and answers) according to the instructions

"On the procedure for accounting and storage of precious metals,

2. The actual presence of precious metals.

3. Sources and order of receipt of precious metals,

4. Spending, sale by the organization of finished products, semi-finished products, wastes containing precious metals.

5. The procedure for collecting, processing and reusing or selling scrap and waste of precious metals.

6. Procedure for accounting and reporting on precious metals, inventory of precious metals.

7. The procedure for storing precious metals, its compliance with the requirements of regulatory and technical documentation, weight management.

8. Compliance with the instructions of the assay supervision bodies, as well as orders, instructions, measures developed by the management of enterprises based on the results of a previous audit or audit.

"v". Where can I get the necessary list and the documents themselves on the legislative and regulatory acts of the Russian Federation when working with precious metals?

"O". Legislative and regulatory acts regulating the procedure for working with precious metals are available in the electronic version of the information and legal system "Garant", as well as in the information collections "On legislative and regulatory and technical documents". To purchase information collections, please contact the firm "MK and IMC" by phone.

"v". The enterprise has a registration certificate (RU) for the production of products using precious megalls, is it necessary to have a license at present?

"O". Availability of the Republic of Uzbekistan of state inspections of assay supervision, before the entry into force of the Federal Law of 01.01.2001. "On Licensing Certain Types of Activities" is a sufficient basis for carrying out activities for the production of products.

Section 2. Organization of accounting, spending of precious metals and precious stones

"c" according to clause 2.2. In accordance with what guidance materials for state-owned enterprises and enterprises of other types of ownership that fulfill state orders, the consolidated norms for the consumption of precious metals are approved by higher organizations?

"O". according to clause 2.2. The consolidated consumption rates for precious metals for state-owned enterprises are approved in accordance with the current industry guidelines, for non-state enterprises, when fulfilling a state order, the consolidated consumption rates for precious metals are approved independently with mandatory agreement with the customer or with an organization authorized by him (Appendix 4).

"c" according to clause 2.3. To what sign are the norms for precious metals calculated?

"o" according to clause 2.3. Norms for product details are calculated up to the third decimal place. For mass-produced products with a specific consumption below 3 decimal places, the norms are calculated for 1000 pieces.

"v". Are there any peculiarities when registering platinum and silver laboratory glassware, in what form of statistical reporting are they reflected?

"O". An organization that has platinum and silver laboratory glassware on its balance sheet must register it in the same way as any precious metals. When compiling statistical reports, precious metals in laboratory glassware are reflected in Form No. 2-DM.

Section 3. Accounting for scrap, waste of precious metals and precious stones during use and handling

"c" according to clause 3.2. What document defines the organization's right to procure scrap and waste of precious metals, its primary processing and processing with subsequent shipment to refineries?

"o" according to clause 3.2. The right of the organization for the specified type of work is determined by obtaining a certificate from the Registration Chamber and special registration with the relevant Assay Supervision Inspectorate of the RSPP. At the same time, the enterprise is issued a certificate of special registration.

"in" on l. 3.2. Can an enterprise registered on a special account for the right to collect and dispose of scrap containing precious metals, transfer them after partial processing to another enterprise that has the right to deeper processing, close to refining?

"o" according to clause 3.2. An enterprise that has a special right to collect and primary processing of scrap and waste containing precious metals can transfer them after primary processing to another enterprise that is also specially registered with the GIPN. At the same time, an agreement is concluded between the enterprises for the performance of processing work. Standard forms of contracts must comply with the requirements of the Civil Code of the Russian Federation on transactions and contracts.

"c" according to clause 3.4. What regulatory document defines the procedures for acceptance of scrap and waste of precious metals and payments for the accepted metal?

"o^> according to clause 3.4. It is determined by the regulation on the procedure for acceptance, processing of scrap and waste of precious metals, as well as on the procedure for settlements with deliverers for precious metals accepted from them in the form of scrap and waste, approved by the USSR Mintsvetmet and agreed with the USSR Ministry of Finance in 1969.

"c" according to clause 3.4. What refineries operate on the territory of Russia and the nomenclature of precious metals they confirm?

"O". according to clause 3.4. There are 10 state-owned refineries in Russia.

	Name, address	Confirmed nomenclature of precious metals
	0А0 Kolyma Refinery 686113. Khasyn, Magadan Region (Fax()413, 9-20-47. Code 41342 General dir. .
	Norilsk Nickel, Norilsk, Krasnoyarsk Territory, Guards Square, 2. Teletype; 288785 Norilsk Krasnoyarsk NICKEL. Fax: (39, ., Code: 3919 Director General Khagazheev Johnson Talovnch
	non-ferrous metal plant im. » () Krasnoyarsk, Transportny proezd, 1 Teletype: 288175 Fax: (39, Code: 3912 Gen. dir.
	Teletype: 133481 Novosibirsk SURYA Fax: (38, Code: 3382 Gen. dir.
	non-ferrous metal processing plant" Yekaterinburg, Lenin Ave., 8 Teletype: 221261 Ekaterinburg ALLOY Fax: (34Code:343 Gen. dir.
	JSC "Uralelectromed", Verkhnyaya Pyshma, Sverdlovsk Region, st. Lenina, 1 Fax: (343 Code: 34368 Gen. dir.
	copper electrolytic plant" Approved summary norms* of precious metals and permits for their use. *For state-owned enterprises and enterprises of other types of ownership that fulfill state orders, consolidated numbers and permits are approved by a higher organization (ministry, agency, etc.) or an organization authorized by it: calculation of needs based on the plan for science or production; "c" Is it necessary to change the cost of DM in the accounting documentation of the enterprise, depending on fluctuations in exchange prices? "o" The cost of DM, depending on exchange prices, should change, but only when performing transactions of transfer of ownership of DM. The cost of DM in scrap and waste is determined only at the time of registration of the enterprise at the exchange value or in accordance with the settlement prices established by the Gokhran of Russia, in the manner prescribed by order of the Ministry of Finance of Russia dated 01.10.97. No. 000. The cost of DM in instruments and equipment is included in the cost of products as a whole. “c” Components of the same type, but from different batches, have large discrepancies in the content of DM and can be included simultaneously in one finished product, what is the correct way to reflect the content of DM in the passport for it? "c" On the basis of what documents and what organizations issue licenses for the disposal of weapons and military equipment (W and BT)? "o" Decree of the Government of the Russian Federation of March 19, 2001 No. No. 000 defines organizations issuing licenses for the disposal of V and VT, as well as a list \ documents required to obtain a license. “c” Is it enough for an enterprise that delivers scrap containing DM to receive as a reporting document an act of acceptance and transfer of DM in scrap from an enterprise that collects and primary processes it? "o" When scrap and DM waste are handed over to VDM plants, the reporting document is the passport of the refinery, confirming the amount of precious metals obtained after refining. However, when transferring (selling) DM scrap to another enterprise (“Procurer” or “Processor”), the reporting documents are the act of acceptance and transfer and other documents specified in the contract. "c" Is there a methodology that allows you to pre-determine the standard for the return of DM extracted from decommissioned equipment, depending on the period and operating conditions? “o” The former ministries of the MEP, MPSS, MRP and METP of the USSR developed reference books for manufactured products that contain data on the content of DM, in which, in a number of positions, the percentage of return of DM after operation was indicated (%). However, these data are rather conditional and can only serve as a guide when handing over scrap to a processor. "c" How should an enterprise hand over scrap containing DM, if their quantity does not cover the costs of its certification and processing? “o” Need economic feasibility on this issue. If the amount of DM scrap in equipment and other equipment is small and creating a site for their dismantling with subsequent extraction of parts and assemblies containing DM will cost more than the cost of secondary DM, then it is more expedient to sell such equipment to enterprises that have the specified base in accordance with applicable law. "c" Starting from what percentage of the content of DM in a scrap lot, you can take them for refining, what is the minimum weight of DM contained in a batch? "o" There are no restrictions on the ligature mass. According to the percentage of DM in instruction No. 000, it is written that within the limits of economic feasibility (taking into account all costs - dismantling, transportation costs). "c" Where can I get data on the content of DM in imported equipment used for assembly in production? "o" The content of DM in imported equipment can be determined by a commission, according to domestic analogues, or only by passports of refineries, confirming the receipt of secondary DM after refining. As a last resort, if it is impossible to determine the content of DM in imported equipment, in accordance with clause 6.3 of Instruction 68N, it is allowed to indicate on the accounting card that this equipment contains DM, so that parts that may contain DM (connectors, TEZs, boards, etc.). "v". What fines can be imposed for violations in the sphere of circulation and use of precious metals and precious stones? "O". Federal law otg. the Code of Administrative Offenses of the Russian Federation is introduced, which provides for the following administrative fines: For citizens from 5 to 10 minimum wages; For officials from 10 to 20 minimum wages; On legal entities for non-compliance with the instructions of the body exercising state supervision (control) from 50 to 100 minimum wages. Sanctions come into effect from 01.07.2002.

On the balance sheets of almost all organizations there are fixed assets containing precious metals (computers, televisions, audio and video equipment, etc.). And although they do not require separate reflection in accounting, it is still necessary to organize their operational accounting, since this is required by current legislation. To this day, accounting for such precious metals remains a largely theoretical issue, but this is not considered so in academic circles. Our regular author V.V. Patrov, Doctor of Economics, St. Petersburg State University, talks about how to organize the accounting of precious metals in fixed assets in practice. This article can help, among other things, those organizations that want to sell scrap of precious metals obtained from decommissioned fixed assets to specialized organizations.

General provisions

According to paragraph 1 of the Federal Law of March 26, 1998 No. 41-FZ "On Precious Metals and Precious Stones", gold, silver, platinum and platinum group metals (palladium, iridium, rhodium, ruthenium and osmium) are precious metals.

For any state, precious metals and stones are strategic raw materials, which necessitates proper accounting and control over their use.

Precious metals and precious stones are subject to mandatory accounting by weight and quality during extraction, production, use and circulation.

The procedure for such accounting and reporting is established by the Government of the Russian Federation.

When accounting for precious metals and precious stones, the accountant should be guided by the following regulatory documents:

1. the federal law dated March 26, 1998 No. 41-FZ "On Precious Metals and Precious Stones" (hereinafter referred to as the Law on Precious Metals).
2. Rules for accounting and storage of precious metals, precious stones and products made from them, as well as for maintaining relevant reports. Approved by Decree of the Government of the Russian Federation of September 28, 2000 No. 731 (hereinafter referred to as the Accounting and Storage Rules).
3. Regulations on the Russian State Assay Chamber under the Ministry of Finance of Russia dated May 29, 1998 No. 91.
4. Instructions on the procedure for accounting and storage of precious metals, precious stones, products from them and keeping records in their production, use and circulation. Approved by order of the Ministry of Finance of Russia dated August 29, 2001 No. 68n (hereinafter - Instruction No. 68n).
5. Instructions on the procedure for conducting audits and audits of accounting, use and storage of precious metals and precious stones in organizations. Approved by order of the Ministry of Finance of Russia dated 10/15/1999 No. 68n (hereinafter referred to as the Audit Instruction).

Precious materials can be in any state, form, including raw materials, alloys, semi-finished products, industrial products, chemical compounds, jewelry and other products, scrap and waste from production and consumption.

In this article, we will consider the procedure for accounting for precious metals (hereinafter - precious metals) in fixed assets, since it concerns the vast majority of organizations.

Organization of accounting for precious metals

On the balance sheets of almost all organizations there are fixed assets that contain precious metals (computers, televisions, audio and video equipment, etc.).

Precious metals contained in the composition of fixed assets do not require separate reflection in accounting, since they are not independent inventory items. To account for their receipt and disposal, operational accounting should be organized.

When organizing such accounting, one should be guided by Instruction No. 68n.

Paragraph 1.8 of this Instruction states that organizations are required to:

• keep records of precious metals and precious stones and carry out their inventory in a timely manner;
• store precious metals in accordance with the requirements of the law;
• ensure the removal of scrap and waste of precious metals from the places of formation and their accumulation for the purpose of subsequent use in their own production or sale;
• freely allow representatives of state control bodies to check, provide them with the necessary documentation.

Article 22 of the Law on Precious Metals states that scrap and waste of precious metals and precious stones are subject to collection in all organizations. Collected scrap and waste are subject to mandatory accounting and can be processed or sold to organizations that have licenses for this type of activity.

Accounting for receipts of precious metals

When posting fixed assets containing precious metals, in the act of acceptance and transfer of fixed assets (form No. OS-1) and in the inventory card for accounting for fixed assets (form No. OS-6), it is necessary to indicate in the section "Brief individual characteristics of the fixed asset object" the name, item number, unit of measurement, quantity and mass of precious metals in the received fixed assets.

The above section is filled out on the basis of information about the content of precious metals specified in the technical documentation (passports, forms, operating manuals, etc.), or, in the absence of this information (for example, in imported equipment, obsolete domestic equipment), according to manufacturers or commission - based on analogues and calculations.

In some cases (when it is impossible to determine the content of precious metals in imported equipment on a commission basis due to the lack of data on the presence of precious metals or analogues), an entry is made in the accounting documents that this equipment may contain precious metals, the content of which will be determined after decommissioning and disposal.

Precious metals included in the operating fixed assets, regardless of their degree of wear, are accounted for by the initial weight indicated in the passports, specifications or other primary documents.

Accounting for the disposal of precious metals

When transferring fixed assets to other organizations and when selling, an act is drawn up on the acceptance and transfer of an object of fixed assets (form No. OS-1). In this case, the sender is obliged to indicate in the accompanying documents the name and mass of the precious metals contained in these products, as well as the method for determining the content of precious metals in them.

The liquidation of fixed assets is formalized by an act on the write-off of an item of fixed assets (form No. OS-4), in the section "Brief individual characteristics of the item of fixed assets" the name and quantity of precious metals contained in the items being written off must be indicated. These data are recorded either from the OS-1 and OS-6 forms, or are determined by the commission that draws up the act of liquidation. The received precious metals are accounted for at market value.

Debit 10 "Materials" Credit 91-1 "Other income"

Precious metals received during the write-off of fixed assets are transferred to the warehouse according to the invoice.

The collected scrap and waste can be sold to organizations that have licenses for this type of activity. At the same time, an invoice is usually issued for the transfer of precious metals, and the sale process itself is reflected in accounting in the usual manner.

Turnovers from the sale of precious metal scrap in accordance with subparagraph 9 of paragraph 3 of Article 149 of the Tax Code of the Russian Federation are not subject to VAT.

Waste of precious stones unsuitable for further use may be written off under the act. Write-off is carried out by a commission appointed by order of the head of the organization with the obligatory participation of the chief accountant or his deputy.

Accounting for precious metals in stock

Accounting for precious metals in storage areas is carried out in the relevant accounting registers (warehouse accounting cards, grade books, journals, etc.), which are registered in the accounting department and issued to financially responsible persons against receipt.

Books or magazines must be numbered, laced, signed by the head of the organization or a person authorized by him, and sealed. The same requirements apply to accounting registers when using automated accounting forms.

Entries in registers for accounting for precious metals are made on the basis of documents on their receipt and disposal (invoices, write-off certificates, etc.).

Inventory of precious metals

An inventory of precious metals contained in fixed assets, as well as stored in a warehouse, is carried out once a year (as of January 1).

The presence of precious metals in fixed assets, if it is impossible to verify in kind, is established by accounting data, technical documents or commission.

An inventory of precious metals contained in exploited products, as well as in scrap and waste, is mandatory when changing financially responsible persons, after natural disasters, when establishing facts of loss and theft, etc.

The commission reflects the results of the inventory in standard interdepartmental forms No. inv.-8a "Inventory list of precious metals contained in parts, semi-finished products, assembly units (assemblies), equipment, devices and other products", and No. inv.-8 "Inventory act of precious metals and products from them.

Responsibility for violation of the procedure for accounting for precious metals

Article 28 of the Law on Precious Metals states that state control bodies have the right to check accounting documents containing information on the receipt and expenditure of precious metals, their scrap and waste, as well as decide on the imposition of administrative penalties in cases provided for by administrative legislation. Such control body is the Russian State Assay Chamber under the Ministry of Finance of Russia.

Paragraph 1 of the Auditing Instructions says that the above-mentioned chamber exercises control over the accounting, reporting and safety of precious metals and precious stones.

Employees of the Assay Office can check the procedure and timing of the inventory of precious metals, the correctness of the reflection in the accounting of the results of the inventory, the completeness of registration of precious metals as part of fixed assets.

Having identified violations, the controller draws up a protocol, on the basis of which officials can be fined.

Clause 7.2 of Instruction No. 68n states that officials of organizations who have not ensured compliance with or committed violations of the established rules for accounting and storage of precious metals, or products containing them, bear administrative responsibility in the manner established by the legislation of the Russian Federation.

Article 19.14 of the Code of Administrative Offenses, in particular, states that violation of the established rules for accounting and storage of precious metals or products containing them, entails a fine on officials of organizations in the amount of 20 to 30 minimum wages, and on legal entities - from 200 to 300 minimum wages.

For violation of the procedure for keeping records of transactions with precious metals, the organization also bears tax liability.

Lack of accounting for precious metals contained in fixed assets can be considered as untimely or incorrect reflection of business transactions and material assets in the accounts and statements, which entails, in accordance with Article 120 of the Tax Code of the Russian Federation, a fine of 5 to 15 thousand rubles. In addition, the non-receipt of scrap and waste containing precious metals as a result of the liquidation of fixed assets leads to an underestimation of profits and underpayment of income tax.

Active Edition from 11.02.2002

Document name	ORDER of the Ministry of Finance of the Russian Federation of August 29, 2001 N 68n (as amended of February 11, 2002) "ON APPROVAL OF INSTRUCTIONS ON THE PROCEDURE FOR ACCOUNTING AND STORING PRECIOUS METALS, PRECIOUS STONES, PRODUCTS FROM THEM AND RECORDING DURING THEIR PRODUCTION, USE AND USE"
Type of document	order, instruction
Host body	Ministry of Finance of the Russian Federation
Document Number	68N
Acceptance date	01.01.1970
Revision date	11.02.2002
Registration number in the Ministry of Justice	2986
Date of registration in the Ministry of Justice	22.10.2001
Status	valid
Publication	This document has not been published in this form. (as amended on 29.08.2001 - "Bulletin of normative acts of federal executive bodies", N 44, 29.10.2001; "Rossiyskaya Gazeta", N 213, 10/31/2001; "Tax Bulletin", N 4, 2002)
Navigator	Notes

ORDER of the Ministry of Finance of the Russian Federation of August 29, 2001 N 68n (as amended of February 11, 2002) "ON APPROVAL OF INSTRUCTIONS ON THE PROCEDURE FOR ACCOUNTING AND STORING PRECIOUS METALS, PRECIOUS STONES, PRODUCTS FROM THEM AND RECORDING DURING THEIR PRODUCTION, USE AND USE"

In pursuance of Decree of the Government of the Russian Federation of September 28, 2000 N 731 "On Approval of the Rules for Accounting and Storage of Precious Metals, Precious Stones and Products Made from Them, as well as Maintaining Relevant Accounts" (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 2000, N 41, art. 4077)

1. Approve the attached Instruction on the procedure for accounting and storage of precious metals, precious stones, products from them and keeping records during their production, use and circulation.

1. General Provisions

4.9. Transportation of precious metals, precious stones and products from them is carried out by specialized organizations or organizations - owners of valuables on vehicles equipped with appropriate technical means of protection, accompanied by armed guards.

Transportation of materials containing less than 5 percent of precious metals may be carried out by mail, baggage rail or other means of transport with an estimated value of the shipped materials.

Responsibility for the safety of precious metals and precious stones during transportation by their own means rests with the owner.

5. Inventory of precious metals and precious stones

5.1. An inventory of precious metals and precious stones during their production, use and circulation, as well as in scrap and waste generated during the use of precious metals and precious stones, is carried out twice a year (as of January 1 and July 1) in all places of their storage and use with technological cleaning of premises and equipment.

An inventory of precious metals in scrap and waste intended for further production of precious metals or their refining is carried out once a year (as of January 1).

Organizations extracting precious metals along the way conduct their annual inventory as of January 1.

In electroplating shops (sections) and other similar industries, an inventory is carried out monthly with a complete cleaning of equipment.

An inventory of precious metals and precious stones contained in purchased components, products, devices, tools, equipment, weapons and military equipment that are in operation, as well as placed in storage areas (including decommissioned ones), is carried out once a year (according to as of January 1st).

An inventory of precious metals and precious stones is carried out when changing financially responsible persons, when facts of theft, abuse or damage to property are revealed, in the event of a natural disaster, fire or other emergency situations caused by extreme conditions, during the reorganization or liquidation of the organization, as well as in other cases provided for by the legislation of the Russian Federation.

Scheduled inventories are carried out on time, regardless of unscheduled inventories and inspections conducted during the reporting period or in connection with emergencies.

5.2. All available precious metals, precious stones, products from them, as well as precious metals and precious stones that are part of any material assets are subject to inventory. The inventory is also subject to values ​​that do not belong to the enterprise, received for processing, are in safekeeping, previously not taken into account.

5.3. To conduct an inventory, by order of the head of the organization, a commission is created from among the representatives of the administration, employees of the accounting service and other specialists of the organization. The same order establishes the procedure for conducting, the timing of the start and end of the inventory, comparing its results with accounting data and reflecting them in accounting and reporting, as well as submitting the minutes of the meeting of the inventory commission for approval.

The composition of the inventory commission does not include materially responsible persons, in the account of which there are values ​​subject to inventory.

The absence of at least one member of the commission during the inventory is the basis for recognizing the results of the inventory as invalid.

In organizations where, due to the large volume of work, one inventory commission is not enough, a central inventory commission and working commissions are appointed, which are entrusted with conducting an inventory in individual divisions. Employees of the accounting department of the organization are necessarily included in the composition of the working commissions. The work of the working commissions is organized and controlled by the central commission.

5.4. Prior to the start of the inventory, the accounting department is obliged to complete the processing of all documents on the receipt and expenditure of precious metals and precious stones, make entries in the accounting documents that all values ​​​​are taken into account, and determine the balances on the day of the inventory. In cases where, by the time the inventory begins, chemical analyzes of semi-finished products or products have not yet been made, a separate inventory list is drawn up for them.

Prior to the start of the inventory, a signature is taken from persons financially responsible for the safety of the values ​​\u200b\u200bentrusted to them that all documents related to the receipt or expenditure of valuables have been handed over to the accounting department and that they do not have any unaccounted values.

5.5. At the time of the inventory, operations for the receipt and release of valuables are suspended.

In case of a long-term inventory, in exceptional cases and only with the written permission of the head and chief accountant of the organization, the values ​​\u200b\u200bcan be released by financially responsible persons in the presence of members of the inventory commission. These values ​​are recorded in a separate inventory, and a note is made in the expenditure documents signed by the chairman of the inventory commission.

Valuables received during the inventory are accepted by financially responsible persons in the presence of members of the inventory commission and are recorded in a separate inventory and are not included in the inventory act. The descriptions are attached to the inventory act.

5.6. In cases where the inventory cannot be completed on the same day, it is allowed to start earlier and end later than the first day. The results in these cases are subject to adjustment as of the first day. If the inventory is not completed on the same day, the premises, when the inventory commission leaves, are sealed with the seals of the financially responsible person and the chairman of the commission.

5.7. Information about the actual presence of precious metals and precious stones for each individual item of material assets is recorded in the inventory acts (inventory), drawn up in at least two copies, one of which is transferred to the materially responsible person. The Commission reflects the results of the inventory in the standard interdepartmental forms approved by the State Committee on Statistics of the Russian Federation N inv-8 "Inventory act of precious metals and products from them", N inv-9 "Inventory act of precious stones, natural diamonds and products from them" and N inv -8a "Inventory list of precious metals contained in semi-finished products, assemblies and parts of equipment, instruments and other products", which are filled in according to all the details provided for in them separately for the places of storage and use of valuables and materially responsible persons.

5.8. The inventory commission ensures the completeness and reliability of entering data on the actual presence of precious metals and precious stones into the inventory lists, the correctness and timeliness of the registration of inventory materials.

5.9. The actual presence of precious metals, precious stones during the inventory is determined by mandatory weighing, counting, measurement, sampling and analysis. Valuables are presented to the commission by a financially responsible person.

The head of the organization must create conditions that ensure a complete and accurate check of the actual availability of valuables on time (provide personnel for sampling and analysis, checking the presence of state hallmarks, weighing and moving valuables, technically sound weighing facilities, measuring and control instruments, measuring containers and etc.).

When conducting an inventory of work in progress, the mass of precious metals and precious stones contained in parts and products that cannot be weighed is established according to accounting data or consumption rates for parts (products), taking into account the percentage of their readiness.

The presence of precious metals and precious stones, which are part of the equipment, and the impossibility of checking in kind at the time of the inventory, is established according to accounting, technical documents or commission.

The presence of precious metals in alloys, chemical compounds, which are during the inventory in a sealed special container that protects them from damage, is also established and entered into the inventory on the basis of accounting and technical documentation, supplier documents or input control data.

Information about precious metals, precious stones and products containing them, as well as scrap and waste transferred to other organizations for processing or in transit, but registered by the organization, is entered in a separate inventory, which indicates the name of the organization, the name of the valuables, the amount , weight (in ligature and chemically pure precious metals), date of transfer of values, numbers and dates of documents.

Unpacked parcels with valuables available at the time of the inventory are subject to opening (with the execution of an opening act) in the presence of members of the inventory commission. Data on the presence of valuables by quantity and weight are entered in a separate inventory (act).

Information about valuables that do not belong to the organization (which are in safe custody or received for processing, testing, etc.) are recorded in a separate inventory list (act).

5.10. Inventory lists (acts) can be performed both using computer and other organizational equipment, and manually.

Inventories (acts) are filled in ink or ballpoint pen clearly and distinctly, without blots and erasures. The names of the inventoried values ​​are indicated in the inventory (act) according to the nomenclature, and their number and mass in the units of measurement accepted in accounting. The mass of precious metals is indicated in the ligature and in chemically pure metals.

On each page of the inventory (act), the number of serial numbers of material assets and the total amount in physical terms recorded on this page are indicated in words, regardless of the units of measurement (pieces, kilograms, meters, etc.) these values ​​are in shown.

Errors are corrected by crossing out incorrect entries and putting correct entries over the crossed out ones. Corrections must be agreed and signed by all members of the inventory commission and financially responsible persons. In inventories (acts) it is not allowed to leave blank lines; on the last pages, blank lines are crossed out.

Inventories (acts) are signed by all members of the inventory commission and financially responsible persons. At the end of the inventory (act), financially responsible persons give a receipt confirming that the commission has checked the valuables in their presence, that there are no claims against the members of the commission and that the valuables listed in the inventory (act) have been accepted for safekeeping.

5.11. Upon completion of the inventory, properly executed inventories (acts) of the actual availability of precious metals and precious stones for each financially responsible person are transferred to the accounting department for comparison of actual and accounting data.

If deviations from the accounting data are detected, the accounting department draws up a collation statement. The inventory commission checks the correctness of the compilation of collation statements.

For all deviations, the inventory commission must receive written explanations from the relevant financially responsible persons. Based on the explanations and inventory materials provided, the commission determines the nature and causes of the identified deviations from the accounting (operational) accounting data and makes its conclusions and proposals for their regulation, which are recorded in the protocol approved by the head of the organization.

5.12. For values ​​that do not belong to the organization, but are listed in the accounting records (located in safekeeping, received for processing), separate collation statements are compiled, the results of the inventory are reported to the owners, and discrepancies identified are regulated jointly by the heads of organizations.

5.13. The results of the inventory must be reflected in the accounting within 10 days after the end of the inventory.

When discrepancies between the actual and accounting data are identified, the reasons for their occurrence and the persons responsible for this are established, and the discrepancies themselves are regulated in the following order:

The surplus is subject to capitalization;

Shortfalls within the approved loss rates, formed during the manufacture of products and due to the wear of laboratory glassware and diamond tools, are written off as production losses;

Shortfalls in the absence of approved loss standards are considered as excess losses, except for losses during research, development and repair work, for which the standards in some cases may not be developed or approved.

Mutual offset of surpluses and shortages as a result of sorting can be allowed as an exception only for the same period under review, with the same person being checked, in relation to values ​​of the same name and identical quantities.

Under the same name of precious stones should be understood:

for diamonds and other precious stones in raw materials - of the same purpose, adjacent sizes, with a difference in mass within the limits of weighing accuracy;

for diamonds and other processed precious stones - adjacent characteristics of the same size with a difference in mass within the limits of weighing accuracy;

for items with diamonds and other precious stones - for the same purpose, with a difference in weight within the limits of weighing accuracy;

by tools - diamond tools of the same name, type and purpose, similar in shape and size.

In cases where, when offsetting surpluses and shortages from regrading, the amount of the shortage exceeds the amount of the surplus, the difference is attributed to the guilty persons in the manner prescribed by law.

Deficiencies and excess losses of precious metals and precious stones are not subject to write-off for losses in the production of industrial products, jewelry, dental and other products, as well as for research, development and repair work in the presence of approved consumption rates. The management of the organization must take measures to identify the causes of these losses and shortages and bring the perpetrators to justice in the manner prescribed by law.

6. Accounting and reporting on precious metals and precious stones

6.1. Accounting for precious metals and precious stones and products made from them should ensure control over their movement at all stages and operations of technological, production and other processes related to their extraction, use and circulation.

To ensure control over the use for the intended purpose, consumption within the consumption rates, as well as the safety of precious metals and precious stones from each stage of the production process of manufacturing an article (product), operational accounting is organized. Operational accounting data is used in accounting.

6.2. Accounting for precious metals and precious stones must ensure:

Timeliness and accuracy of information about their number and location;

Drawing up a report on the movement of precious metals and precious stones for materially responsible persons, structural divisions and the organization as a whole;

Reliability of data in the compiled reporting forms.

6.3. Organizations are required to keep records of precious metals and precious stones in all types and conditions, including precious metals and precious stones that are part of fixed and current assets, purchased components, products, devices, tools, equipment, weapons, military equipment, materials, semi-finished products (including those purchased abroad), low-value and wearing items, including those used in scientific, industrial and other activities, as well as those contained in scrap and waste of precious metals and waste of precious stones.

Data on the name, weight and quantity of precious metals and precious stones contained in the relevant accounting items are reflected in the primary accounting documentation on the basis of information on the content of precious metals and precious stones specified in the technical documentation (passports, forms, labels, operating manuals, directories), or, in the absence of this information (imported, obsolete domestic equipment, etc.), - according to organizations, developers, manufacturers or commission based on analogues, calculations.

Note. In some cases, when it is impossible to determine the content of precious metals in imported equipment on a commission basis due to the lack of data on the presence of precious metals or analogues, an entry is made in the accounting documents that this equipment may contain precious metals, the content of which will be determined after decommissioning and disposal.

When transferring or selling products (equipment, devices, tools, etc.), including scrap and waste containing precious metals and precious stones, the sender is obliged to indicate in the accompanying documents the name, weight of precious metals and precious stones contained in these products , as well as a method for determining the content of precious metals in them.

6.4. Accounting for precious metals and precious stones in their production, use and circulation is carried out by name, weight (grams, carats) and quality, as well as in value terms.

Accounting for precious metals that are part of the products of processing of mineral and secondary raw materials, when transferring them for refining, is carried out in terms of the mass of chemically pure precious metals, using the procedure provided for in clause 6.19 of this Instruction. After refining, these precious metals are accounted for based on refining results.

6.5. Scrap and waste of precious metals and waste of precious stones generated in the process of production and use of precious metals and precious stones are accounted for by the following organizations:

Scrap and waste of precious metals - by name of precious metals, type of scrap and waste, weight of scrap and waste in alloy and weight of chemically pure precious metals, as well as in value terms. Scrap jewelry, in addition, is taken into account by the number of items;

Waste of precious stones - by name, weight and value.

6.6. Precious metals that are part of purchased components, as well as products, instruments, tools, equipment used in scientific, industrial and other activities, are accounted for by weight, and precious stones by weight and quality.

Precious metals and precious stones in the form of semi-finished products are accounted for by name, weight and quality.

6.7. Accounting for precious metals, precious stones and products containing them in storage areas (warehouses, storage facilities, shop pantries, etc.) is carried out in accounting documents of strict reporting of standard forms (cards of inventory accounting of material values, books of sort accounting, magazines, etc. .), which are registered in the accounting department and issued to financially responsible persons against receipt.

Organizations acquiring and using gems keep separate records of gems suitable for making jewelry, as well as gems classified as unsuitable for making jewelry in accordance with the criteria and procedure established by the Government of the Russian Federation.

Precious stones classified in accordance with the established procedure as unsuitable for the manufacture of jewelry are accounted for in accordance with the general requirements for accounting for material assets.

Books, journals, etc., used for keeping records of precious metals and precious stones, must be page numbered, laced, signed by the head of the organization or a person authorized by him, sealed and accounted for before the start of the records.

When keeping records using electronic means, reporting documents are documents printed, laced, page numbered, signed by the head of the organization or a person authorized by him, sealed and accounted for in the accounting department.

The terms of storage of accounting and reporting documentation are established by the head of the organization in accordance with the requirements of the legislation on the terms of storage of accounting documentation.

6.8. For each nomenclature - accounting position, i.e. for each name and type of precious metals and precious stones, as well as their size and purpose, a separate card or page in books (magazines) is drawn up with the designation of all details characterizing the values ​​taken into account, namely:

For metals - name (gold, silver, platinum, rhodium, palladium, iridium, ruthenium, osmium), type (ingots, wire, tape, foil, etc.), size (width, thickness, diameter, etc.). ), sample or percentage in solution, alloy, etc., mass of chemically pure metals or ligature, lot number. The weight in the ligature should be understood as the weight in natural terms of the alloy, salt, acid or other chemical compounds containing precious metals;

For stones - name, quality - color and size - weight characteristics, shape of cut, quantity in pieces, weight in carats, and for raw precious stones (except diamonds) weight in grams;

For articles made of precious metals and precious stones or containing them - the name of the article, quantity, type, brand, article number and size, for precious metals - the name, weight in the ligature and sample, and for precious stones - the name, quantity, weight, characteristic (based on data from the manufacturer's documentation or commission based on analogues or expert opinion).

6.9. Entries in cards, accounting books and other documents of strict accountability for precious metals, precious stones and products containing them are made on the basis of duly executed acts (waybills) of acceptance - transfer of fixed assets, low-value and wearing items; acts of acceptance of materials; inventory cards of accounting for fixed assets, low-value and wearing items; materials accounting cards; limit - fence cards; requirements; invoices; disposal acts; waybills and other forms of primary documentation.

Organizations - manufacturers of diamond tools indicate in the passports the type of tool, serial number, characteristics and weight of rough diamonds. Die dies and all types of cutters in the passports indicate the initial and actual mass of diamond before fixing.

Weight accounting of diamonds in the tool in consumer organizations is carried out:

Drawing dies and cutters - according to the actual weight of fixed diamonds, indicated in the passports for this type of tool;

Tips, diamonds in frames and in other types of tools - according to the initial mass of fixed diamonds, indicated in the passports for this type of tool.

Records of operations on the receipt and expenditure of precious metals, precious stones and products are made after the implementation of each operation with the withdrawal of the balance at the end of the working day (shift).

The mass of values ​​is reflected in operational accounting in strict accordance with the initial data of primary documentation, chemical analyzes, readings of scales and other measuring instruments.

6.10. Parcels with valuables arriving at the organization are registered in a special journal (book) on the day they are received. Opening of parcels and acceptance of precious metals and precious stones is carried out by a financially responsible person no later than three days from the date of their receipt in the presence of a commission appointed by order of the head of the organization.

The results of acceptance are documented in an act (receipt order), which indicates the name of the supplier organization, the number and date of the accompanying document, and all the details of the values ​​provided for in operational accounting.

The act indicates (in figures and in words) the actual quantity and mass of the received precious metals (the mass in the ligature and the mass of the chemically pure precious metal) and precious stones, as well as the presence of discrepancies with the accompanying documents.

In cases where it is not possible to determine the actual mass of incoming precious metals and gems contained in products, devices, tools, equipment, etc., their mass is reflected in the acceptance act on the basis of passports and other accompanying documents.

In the acceptance act (receipt order), a record of the financially responsible person should be made: "All the values ​​\u200b\u200bnamed in the act were checked in the presence of the commission and accepted by me for safekeeping." After this entry, the signature of the financially responsible person is certified by the signatures of the members of the commission.

The first copy of the act (receipt order) is transferred to the accounting department, a copy of the act (receipt order) remains with the financially responsible person.

6.11. Release of precious metals, precious stones and products from the central storage sites to the storage sites of individual divisions of the organization (workshops, laboratories, sites) is carried out according to the requirements drawn up in the manner established by the organization. The number and mass of valuables in these documents are indicated in numbers and in words.

The release of valuables is carried out taking into account consumption rates, production plans and actual balances with financially responsible and other accountable persons.

The release of valuables is carried out upon presentation by the recipient of requirements or limit cards with permit signatures of the head (or a person authorized by him) and the accounting department of the organization. The number and mass of valuables in these documents are indicated in numbers and in words.

6.12. The transfer of precious metals and precious stones in any form and condition, including scrap and waste, between divisions and accountable persons is carried out with the issuance of acceptance invoices, in which the number and mass of valuables are indicated in numbers and in words.

6.13. Operational accounting of precious metals, precious stones and products in production is organized and maintained by stages of redistribution, types of work, taking into account the characteristics of the technological process and the nature of the resulting waste and losses.

In organizations engaged in the processing of precious stones, operational accounting should provide the possibility of obtaining information about the results of processing each crystal at each operation of the technological process, linking it to a specific contract (contract for the production of precious stones, including manufacturers of single-crystal diamond tools).

6.14. Release of valuables from places of storage to work is carried out under the report to the performers of work. Write-off from accountable persons is carried out after they hand over to the places of storage of parts, products and residues of precious metals, precious stones in the form of raw materials, semi-finished products and waste, used, broken tools, etc. The actual loss of precious metals and precious stones is defined as the difference between the mass of precious metals and precious stones issued to the contractor and their total mass in manufactured parts, products and residues, in raw materials and waste.

Details, contacts, various blanks, semi-finished products made of precious metals, their alloys and chemical compounds, subject to weighing, are taken into account before they are actually used up in production by quantity and by weight; precious metals in solutions - by volume of solutions and concentration of precious metals determined by chemical analyses.

Operational accounting of the values ​​that are accountable to the performers is kept in journals, distribution lists, route sheets, personal accounts, etc., which reflect all the necessary details of the values ​​taken into account, the dates of issue and delivery to storage places.

The organization of operational accounting should ensure the possibility of detecting deviations in the actual consumption of precious metals and precious stones from the current consumption rates for all components, i.e. on products, waste and losses.

6.15. Based on the operational accounting data for each stage, type of work and section, at least once a month, reports are prepared on the actual consumption of precious metals and precious stones (with a reflection of the movement of raw materials, finished products, semi-finished products and waste) in comparison with the standard consumption and with explanations for the reasons for the rejection. Reports approved by the head are submitted to the accounting department of the organization.

6.16. Write-off of precious metals and precious stones used in production is carried out only with documentary evidence of their actual consumption.

6.17. Precious metals and precious stones that are in production are written off when they are actually used up in separate operations of the technological process, if as a result of this operation they become an integral part of a part, assembly, tool, product, etc. and their mass cannot be determined directly by weighing.

Precious metals and precious stones, which at the stages of technological processing only change their shape and their mass can be determined by weighing, are not written off as expenses, but continue to be accounted for by their details.

The write-off of precious metals and precious stones for repair needs, research, development and laboratory work is documented by acts drawn up by a commission of at least three people appointed by the head of the organization.

It is forbidden to write off precious metals and precious stones according to the norms without determining the actual consumption, which is confirmed by documents (weighing reports, analysis results, volume measurements, coating thickness measurements, etc.).

Precious metals located at workplaces as part of tools, equipment, laboratory glassware, etc., regardless of their degree of wear, are accounted for by the initial weight indicated in the passports, specifications or other primary documents for these products. Those of the listed items, the mass of precious metals in which can be determined by weighing (laboratory glassware, etc.), during the inventory period, as well as when changing financially responsible persons, are subject to mandatory weighing with the preparation of acts on the change in mass and reflection of the results in accounting documents.

Diamonds in tools and other products located at the workplace, regardless of their degree of wear, are taken into account according to the initial mass indicated in the passports, technical specifications or other primary documents for these products (except for diamonds in dies and cutters, which are taken into account by weight before fixing them into the tool during its manufacture).

Write-off of valuables is carried out by the act of liquidation.

The acts indicate the mass of precious metals and precious stones subject to posting in the form of scrap and waste. In cases of premature write-off of valuables, the acts indicate its reasons and the persons responsible for this.

6.18. When writing off purchased components, instruments, tools, equipment and if it is impossible to take a representative sample for analysis from the resulting scrap and waste, organizations keep records of the precious metals that make up their composition, in terms of the mass of chemically pure precious metals based on information about the content of precious metals available in the technical documentation (passports, forms, operating manuals). In the absence of this information (in relation to imported, obsolete domestic equipment), records are kept according to acts drawn up on a commission basis on the basis of information on the content of precious metals in similar products or an expert assessment.

During technological cleaning or repair of production premises and equipment, a special commission is created, which collects waste of precious metals and precious stones and, based on the results of their laboratory analyzes, takes into account the content of precious metals and precious stones in the said waste under a separate act.

6.19. When decommissioning devices and products, organizations remove from these devices and products parts containing precious metals and their alloys, independently or with the involvement of organizations carrying out such work in accordance with the legislation of the Russian Federation.

At the same time, a liquidation act is drawn up, which separately indicates the mass in the ligature of the seized parts, as well as the pure mass of precious metals according to the passport or accounting documents for this device or product. On the basis of these acts, the relevant devices and products are written off from the accounting cards and at the same time the seized parts are credited to the waste accounting cards according to the total mass of waste and the pure mass of the precious metals contained in them according to the passports.

Waste of precious metals in electroplating shops in the form of rejected parts, wire and other products coated with precious metals is accounted for by the total mass of waste in kind and the mass of precious metals, according to data on their actual consumption for coating these parts and products or according to chemical analysis. At the same time, waste of precious metals in assembly shops in the form of rejected parts and other products of own production, coated with precious metals, is accounted for by the average actual content of precious metals in these products, determined from data on their actual consumption in electroplating shops.

Waste of precious metals in assembly shops in the form of products purchased from third parties and rejected during the production process is accounted for on the basis of information about the content of precious metals in the accounting documentation for these products.

6.20. The accounting department of the organization of the supplier of scrap and waste compares the amount of precious metals in this raw material with the passport data of the refining organizations and, if there are discrepancies, finds out their reasons. According to the results of the comparison, the necessary adjustments are made to the accounting and reporting documents. At the same time, the initial information on the amount of precious metals contained in scrap and waste is corrected. Corrections are made by crossing out the original entries and putting new entries over the strikethrough entries. New records of registered and shipped precious metals are made on the basis of passport data of processing enterprises.

6.21. Employees of the organization's accounting department periodically, but at least once a month, check the correctness of operational accounting in all places of storage and use of precious metals and precious stones, certifying the accuracy of the records in the documents with their signature.

6.22. Organizations - manufacturers of products containing precious metals and precious stones in their composition, reflect in passports or other documents for finished products reliable information about the mass of precious metals and precious stones in accordance with the requirements of the current GOST.

6.23. Organizations producing and processing precious metals and processing (processing) precious stones, in which permanent state control over the processing, use, accounting and storage of precious metals and precious stones is established, coordinate with the relevant state control body;

Instructions for accounting, spending and storage of precious metals and precious stones;

Instructions on the procedure for conducting an inventory of precious metals and (or) precious stones;

Instructions for compiling the annual metallurgical balance of precious metals;

Instructions for receiving, testing and issuing precious metal raw materials into production;

Consumption rates of precious metals for the production of finished products;

Rates of loss of precious metals by accounted channels;

Norms of discrepancies in metallurgical balances of precious metals;

Standards for the content of precious metals in intermediate products and production waste sent to other enterprises for the additional extraction of the precious metals contained in them;

Other regulatory documentation that may affect the completeness of accounting and ensuring the safety of precious metals and precious stones.

6.24. For keeping records of precious metals and precious stones, organizations submit information according to the forms of the federal state statistical monitoring of the movement of precious metals and precious stones, approved by the State Committee of the Russian Federation on Statistics on the proposal of the Ministry of Finance of the Russian Federation, within the terms and addresses provided for by these forms.

The Ministry of Finance of the Russian Federation summarizes the information received from organizations and submits summary results on them to the State Committee of the Russian Federation on Statistics.

The State Statistics Committee of Russia has developed the following forms of federal state statistical observation:

N 1-dm - "Information on the remains, receipt and consumption of natural, synthetic diamonds and superhard materials in tools, powders and pastes.";

N 2-dm - "Information on the balance, receipt and consumption of precious metals and products from them";

Appendix to form N 2-dm - "Information on the balances, receipt and delivery of precious metals in the form of scrap and waste to the State Fund of Russia";

N 2-dm (tolling raw materials) - "Information on the balance, receipt and consumption of precious metals and their salts received for the fulfillment of tolling orders and centralized deliveries";

N 3-dm - "Information on the balance, receipt and consumption of natural diamonds for the manufacture of diamond tools and brilliants";

N 4-dm - "Information on the balances, receipt and consumption of precious metals contained in the composition of instruments, equipment and other products";

N 5-dm - "Information on the receipt of precious metals in the State Fund of Russia in the form of scrap and waste."

6.25. Organizations in which permanent state control is established, in addition to the established forms of state statistical observation, must submit to the control bodies:

Information on the production, use and circulation of precious metals and precious stones in physical terms for half a year and for the year as a whole;

Data on the results of inventories of precious metals and precious stones in physical terms for the year;

Annual metallurgical balances of precious metals.

7. Final provisions

7.1. Persons guilty of theft, shortages of precious metals and precious stones and products made from them, regardless of whether they are brought to criminal, administrative or disciplinary responsibility, bear liability in accordance with the legislation of the Russian Federation.

7.2. Officials of organizations that failed to comply with or committed violations of the established rules for the receipt, expenditure, accounting and storage of precious metals and precious stones or products containing them, the completeness of the collection of scrap and waste containing precious metals, and waste of precious stones, as well as failure to submit to the established the timing or inaccuracy of the information provided by the state statistical observation, bear administrative responsibility in the manner prescribed by the legislation of the Russian Federation.

The Zakonbase website contains ORDER of the Ministry of Finance of the Russian Federation of August 29, 2001 N 68n (as amended on February 11, 2002) "ON APPROVAL OF INSTRUCTIONS ON THE PROCEDURE FOR ACCOUNTING AND STORING PRECIOUS METALS, PRECIOUS STONES, PRODUCTS FROM THEM AND KEEPING REPORTING DURING THEIR MANUFACTURING, USE HANDLING" in the latest edition. It is easy to comply with all legal requirements if you familiarize yourself with the relevant sections, chapters and articles of this document for 2014. To search for the necessary legislative acts on a topic of interest, you should use convenient navigation or advanced search.

On the website "Zakonbase" you will find the ORDER of the Ministry of Finance of the Russian Federation of August 29, 2001 N 68n (as amended on February 11, 2002) "ON APPROVAL OF INSTRUCTIONS ON THE PROCEDURE FOR ACCOUNTING AND STORING PRECIOUS METALS, PRECIOUS STONES, PRODUCTS FROM THEM AND KEEPING REPORTING DURING THEIR MANUFACTURE, USE AND HANDLING" in fresh and full version in which all changes and amendments have been made. This guarantees the relevance and reliability of the information.

At the same time, you can download the ORDER of the Ministry of Finance of the Russian Federation of August 29, 2001 N 68n (as amended on February 11, 2002) "ON APPROVAL OF INSTRUCTIONS ON THE PROCEDURE FOR ACCOUNTING AND STORING PRECIOUS METALS, PRECIOUS STONES, PRODUCTS FROM THEM AND KEEPING REPORTING IN THEIR PRODUCTION, USE" completely free, both completely and in separate chapters.

"Tax Bulletin", N 4, 2002
TO ORDER OF THE MINISTRY OF FINANCE OF RUSSIA DATED 29.08.2001 N 68Н
"ON APPROVAL OF THE INSTRUCTION ON THE PROCEDURE FOR ACCOUNTING
AND STORAGE OF PRECIOUS METALS, PRECIOUS STONES,
PRODUCTS FROM THEM AND REPORTING
DURING THEIR PRODUCTION, USE AND HANDLING">
The Order of the Ministry of Finance of Russia dated 29.08.2001 N 68n "On Approval of the Instruction on the Procedure for Accounting and Storage of Precious Metals, Precious Stones, Products Made from Them and Accounting for Their Production, Use and Circulation", registered with the Ministry of Justice of Russia on 22.10.2001 N 2986. This Order canceled the previously effective Instruction of the Ministry of Finance of Russia dated 04.08.1992 N 67 "On the procedure for obtaining, spending, accounting and storing precious metals and precious stones at enterprises, institutions and organizations" (hereinafter - Instruction N 67).
The issue of developing a new instruction dedicated to this topic is long overdue. Since the publication of Instruction No. 67, a number of regulatory legal acts have been put into effect that change the situation in the sphere of production, use and circulation of precious metals and precious stones. And, finally, on March 26, 1998, the basic document was approved - Federal Law N 41-FZ "On Precious Metals and Precious Stones" (hereinafter - Law N 41-FZ), which established the legal framework for regulating relations arising in the field of geological exploration and exploration of deposits of precious metals and precious stones, their extraction, production, use and circulation (civil circulation) at the present stage of Russia's economic development.
By the provisions of Article 11 of Law N 41-FZ, the establishment of the procedure for accounting, storage of precious metals and precious stones and products from them, as well as the procedure for reporting on these values, is assigned to the prerogative of the Government of the Russian Federation, which in turn, by Decree of September 28, 2000 N 731 (hereinafter according to the text - Decree N 731) instructed the Ministry of Finance of Russia to develop and approve a number of instructions, including instructions on the procedure for accounting and storage of precious metals, precious stones, products from them and keeping records during their production, use and circulation. This document (hereinafter referred to as Instruction N 68n) was developed as a matter of priority.
The norms of the Law N 41-FZ significantly liberalized the rules for the functioning of the market for precious metals and precious stones. However, the procedure for accounting and storage of precious metals, precious stones, products made from them, as well as keeping records in their production, use and circulation, have been liberalized very slightly.
The fundamental provision of Instruction N 68n is the thesis of section 6 (clause 6.2): ​​"Accounting for precious metals and precious stones should ensure:
timeliness and accuracy of information about their number and location;
drawing up a report on the movement of precious metals and precious stones for materially responsible persons, structural divisions and the organization as a whole;
the reliability of the data in the reporting forms."
From this thesis follows the need to maintain an operational record of precious metals and precious stones and products made from them at all stages and operations of technological, production and other processes associated with their extraction, use and circulation, including the implementation of the rationing of the consumption of these valuables, which was prescribed and the provisions of Instruction N 67.
The structure of Instruction N 68n corresponds to the structure of Instruction N 67, which makes it easier to compare the provisions of both regulations.
1. General Provisions
In this section of Instruction N 68n, only those definitions are given that are established by Law N 41-FZ. At the same time, the definition of "refining of precious metals" was supplemented in accordance with the amendment to Law N 41-FZ adopted by the State Duma, as follows: "...corresponding to state standards and technical conditions in force on the territory of the Russian Federation, or international standards for refined precious metals", which eliminated the uncertainty of the compliance criteria.
The definition of "precious stones" in Instruction No. 68n (as well as in Law No. 41-FZ) does not allow individual faceted semi-precious stones and mineralogical specimens belonging to the values ​​of the State Fund of Russia to be classified as precious stones. At the same time, unique amber formations began to be classified as precious stones, the order of assignment to which is determined by Decree of the Government of the Russian Federation of 05.01.1999 N 8.
It should be noted that Instruction N 68n defines a number of important concepts that are absent in Law N 41-FZ, which are necessary to establish not only the procedure for accounting for values, but also the procedure for their use:
scrap of precious metals;
waste of precious metals;
preparation of scrap and waste of precious metals;
primary processing of scrap and waste of precious metals;
processing of scrap and waste of precious metals;
reversible and recyclable waste;
waste gems.
Attention should be paid to the general requirements for the subjects of the market of precious metals and precious stones, set out in clause 1.8 of Instruction N 68n. The first of these requirements is the need for business entities to have licenses for all types of activities, the licensing of which is provided for by the current legislation (Law N 41-FZ, Decrees of the Government of the Russian Federation of 17.04. and 399, dated 06/07/2001 NN 443, 445 and 445). However, in February 2002, Federal Law No. 128-FZ of 08.08.2001 "On Licensing Certain Types of Activities" came into force, according to which all types of activities carried out using precious metals and precious stones are not subject to licensing. Moreover, prior to the entry into force of the said Federal Law, according to the interdepartmental Letter of the Ministry of Finance of Russia and the Ministry of Economic Development of Russia of 07.06.2001 N 23-03-03 / 796 / IM-1047, a sufficient basis for legal entities and individual entrepreneurs to carry out activities for the production, use and circulation precious metals and precious stones, as well as the export of these valuables, the presence of previously issued temporary registration certificates of state inspections of assay supervision is considered. Thus, the text of Instruction N 68n contains a requirement that is not subject to fulfillment.
For organizations named in Decree of the Government of the Russian Federation of January 18, 1999 N 64 as objects of constant control over their activities in the extraction, production, processing, use of precious metals and precious stones, as well as over the accounting and storage of these values, additional requirements are provided ( for example, the provision of metallurgical balances).
At the same time, the requirement to save precious metals and precious stones, which was available in Instruction N 67, was excluded from the text of Instruction N 68n, which conflicted with the norms of later legal acts, in particular with the provisions of Law N 41-FZ and the norms of paragraph 2 of Art. 9 of the Civil Code of the Russian Federation. According to these norms, the owner has the right, at his own discretion, to take any actions with respect to his property that do not contradict laws and other legal acts and do not violate the rights and legally protected interests of other persons. The provisions of Law N 41-FZ do not establish any restrictions (qualitative and quantitative) on the use of precious metals and precious stones.
It should be noted that the requirement for organizations to develop their own instructions based on the provisions of the Instructions of the Russian Ministry of Finance and taking into account the specifics of their transactions with precious metals and precious stones is contained in the provisions of both Instructions.
The questions of section 2 "The procedure for obtaining precious metals and precious stones" of Instruction No. 67 are not included in the text of Instruction No. 68n, since they were based on the currently illegitimate thesis of the unconditional attribution of precious metals and precious stones to centrally distributed and limited material resources (p .2.1).
It should be noted that the provisions of Article 20 of Law N 41-FZ establish the possibility of acquiring precious metals and precious stones by any legal entities and individuals from the subjects of their extraction and production, as well as the possibility of using these valuables in their own production in compliance with the procedure established by this Law.
2. Organization of accounting for the expenditure of precious
metals and precious stones
This section outlines the general principles for rationing the consumption of precious metals and gems used in the manufacturing process.
The requirements for technical and economic feasibility, as well as the progressiveness of consumption rates established by Instruction N 67 (clauses 3.1, 3.3) are excluded from the requirements for the procedure for rationing the consumption of these valuables.
To ensure the fulfillment of the specified requirements for the rationing of the consumption of precious metals and precious stones, the provisions of Instruction N 67 provided for the functioning of a system of organizations authorized to develop methods and instructions for developing consumption rates for these valuables and to conduct an examination of such norms developed at enterprises (clause 3.2).
According to the new procedure, the rationing of the consumption of precious metals and precious stones serves only the purposes of their operational accounting.
As the only requirement for the quality of consumption rates, the need to ensure the identification of deviations in the actual consumption of valuables from the normative one for all components (per product, waste and losses) has been established.
According to the provisions of Instruction N 68n, no external examination of consumption rates is required. It also does not provide for the need to use any methods, standards and recommendations in the development of these standards. An exception is made for state-owned enterprises operating under the authority of higher organizations and fulfilling the requirements of these organizations.
The same section confirms the right of organizations to sell the values ​​not used in the production process (legally owned by them).
3. Accounting for scrap, waste of precious metals and precious
stones in their use and handling
This section contains several new definitions, including "reversible and recyclable waste of precious metals" (clause 3.3). The introduction of the latest definitions made it possible to eliminate the possible ambiguity in the interpretation of the provisions of paragraph 4 of Article 22 of Law N 41-FZ, which establishes two options for the possible use of the collected scrap and waste of precious metals: recycling and sale of this scrap and waste for further production and refining. At the same time, the procedure for recycling was indefinite, since the provisions of paragraph 1 of Article 20 of Law No. 41-FZ established the obligatory refining in the processing of precious metals. The use of new definitions in Instruction N 68n made it possible to clearly define the procedure for the recycling of scrap and waste of precious metals, including the conditions for the unrefined processing of such waste.
The procedure for processing scrap and waste of precious metals and payment for the work performed in accordance with the provisions of Instruction N 68n is established on a contractual (and not directive, as before) basis (clause 3.4).
According to Instruction N 68n, the right (and obligation) to determine the classification of types of secondary raw materials and establish standards for the extraction of precious metals during their processing for these types is delegated to organizations - processors of scrap and waste of precious metals.
4. Storage of precious metals and precious stones
Instruction N 68n defines in detail the procedure and conditions for storing valuables to ensure their safety.
Taking into account modern realities, all possible types of protection are listed:
own security service of organizations;
protection of organizations licensed for this type of activity;
non-departmental security at the internal affairs bodies;
protection by internal troops of the Ministry of Internal Affairs of Russia by decision of the Government of the Russian Federation;
departmental security of federal executive bodies (clause 4.6).
Instruction N 68n does not indicate, as it was before, the numbers of state standards for weight measuring instruments, the rules for their verification, installation, etc., however, the requirements for measurement accuracy are specified in detail.
5. Inventory of precious metals and
precious stones
According to the provisions of Instruction N 67, inventories of precious metals and precious stones and products from them, as well as those contained in scrap and waste, were to be carried out twice a year as of January 1 and June 1. In Instruction N 68n, the terms for conducting mandatory inventories of precious metals and precious stones and products made from them, as well as those contained in scrap and waste generated during their use, have not changed. However, inventories of incidentally extracted precious metals, as well as those contained in scrap and waste intended for further production and refining, are subject to mandatory conduct once a year as of January 1. This provision is very important for mining and processing organizations.
This section details the procedure for conducting inventories, which ensures strict control over the presence of valuables.
6. Accounting and reporting on precious metals and
precious stones
This section details the procedure for keeping operational records of precious metals and precious stones, including those contained in scrap and waste of precious metals and waste of precious stones, depending on their types and conditions.
Instruction N 68n defines the procedure for accounting for precious metals in products in case of their alleged presence and the impossibility of determining the content of these metals (including by analogues). In such a situation, it is required to make a record of the possible presence of precious metals, and the amount of these metals to be registered after the write-off and disposal of products that contain these metals (clause 6.3). The provisions of Instruction N 67 established the obligation to quantify the content of precious metals, which in the situation under consideration made accounting inadequate.
When transferring or selling products, including scrap and waste containing precious metals, the sender must now indicate the method for determining the content of these metals (clause 6.3). Compliance with this requirement will make it possible to establish the degree of reliability of information on the content of precious metals in products / scrap and waste during their transfer or sale.
The provisions of Instruction N 68n define the procedure for making changes to the information of accounting and reporting documentation on precious metals contained in scrap and waste after their processing (refining) - according to the data of processing enterprises (clause 6.20).
For organizations that have established permanent state control over the processing and use, accounting and storage of precious metals and precious stones, Instruction N 68n provides a list of regulatory documents to be agreed with the relevant state control body (clause 6.23).
Attention should be paid to clause 6.24 of Instruction N 68n, which, in accordance with the Decree of the State Statistics Committee of Russia dated 05.21.2001 N 36, lists the forms of state statistical reporting to be filled out.
Article 20 of Law N 41-FZ establishes the need to keep records of precious metals and precious stones by weight and quality during their extraction, production, use and circulation (clause 2). The norms of Decree N 731 established that for such accounting, information on the movement of precious metals and precious stones is used, submitted according to the forms of federal state observation approved by the State Statistics Committee of Russia on the proposal of the Ministry of Finance of Russia, within the time limits and addresses provided for in these forms (clause 19) .
Thus, the paragraph of Instruction N 68n under consideration lists all reporting forms, according to which information on precious metals and precious stones must be submitted for their accounting (to higher and controlling organizations). These are statistical reporting forms. Other forms of reporting (for keeping their records) are not provided (except for organizations in which permanent state control is established - clause 6.25).
7. Final provisions
In clause 7.2 of Instruction N 68n, the list of grounds for incurring administrative responsibility (in the manner established by the legislation of the Russian Federation) by officials of organizations is supplemented (in comparison with Instruction N 67) by failure to submit within the established time limits or by the unreliability of the information provided by the state statistical observation.
Signed for publication by M.B. Grishina
03/15/2002 Head of planning department

Purchases and releases of precious metals
Gokhran of Russia