The section represents the statistics of state finances, monetary and credit system, data on the financial activities of organisations.

Statistics of the state finances takes records of revenues and expenditures of the public administration sector.

Information data base of government finance statistics has been constructed using the reports of the Federal Treasury.

Since 1995 to compile drafts and records on execution of budgets at all the levels the budget classification of the Russian Federation has been used.

Budget classification of the Russian Federation is revenue and expenditure grouping of all levels of the budget system of the Russian Federation used to compile and execute budgets and also sources for financing deficits of these budgets, and so ensures budget indicators comparability of all levels of budget system of the Russian Federation.

Budget is a form of generation and expenditure of money funds intended for financial support of tasks and functions of the public administration and the bodies of local government.

Annual budget is compiled for one financial year which corresponds to a calendar year and lasts from January 1 to December 31.

The budget system of the Russian Federation - based on economic relations and the state system of the Russian Federation is a totality of the federal budget, budgets of the constituent entities of the Russian Federation, local budgets and budgets of extra-budget state funds which is regulated by legislation of the Russian Federation.

Federal budget is intended for execution of expenditures liabilities of the Russian Federation.

The budget of a constituent entity of the Russian Federation (regional budget) is intended for execution of liabilities of constituent entities of the Russian Federation. The budget of the constituent entity of the Russian Federation and the total volume of budgets of municipalities located on its territory (except inter-budget transfers between these budgets) comprise the consolidated budget of the constituent entity (region) of the Russian Federation.

The budget of the municipality of the Russian Federation (local budget) is intended for execution of expenditures liabilities
the municipality.

The consolidated budget of the Russian Federation combines the federal budget and the consolidated budgets of subjects of the Russian Federation (except inter-budget transfers between these budgets budget funds).

Budgets of state non-budget funds include non-budget funds of the Russian Federation and budgets of territorial state non-budget funds.

Budgets of state non-budget funds of the Russian Federation are: the budget of Pension fund of the Russian Federation, budget of the Fund of social security, budget of the Federal fund of compulsory medical insurance. Budgets of territorial state non-budget funds are budgets of territorial funds of compulsory medical insurance.

The revenues of the budget - monetary funds coming to the budget excepting the funds which according to the Budget Code of the Russian Federation are the sources to finance the budget deficit.

Budget revenues are generated out of tax and extra-tax revenues. as well as out of gratis and irrecoverable transfers

Tax revenues include federal. regional and local taxes and duties stipulated by the legislation of the Russian Federation including taxes stipulated by the special tax regimes as well as fines and penalties.

Non-tax revenue referred to revenue from usage of property of state or municipal ownership excluding taxes and dues approved by the legislation on taxes and dues, excluding property of autonomous establishments and property of unitary state and municipal enterprises; revenue from sale of property (except shares and other form of participation in capital, state stock of precious metals and stones) of state and municipal ownership; revenue from market services rendered by budget establishments subordinated respectively to federal governmental bodies. governmental bodies of constituent entities of the Russian Federation and local government. excluding taxes and dues approved by the legislation on taxes and dues; funds received as a result of application of measures of civil-legal. administrative and criminal responsibility. including penalties. confiscation. compensations as well as funds obtained to compensate harm done to the Russian Federation. its constituent entities. municipalities and other sums of compulsory and forced withdrawal and other extra-tax revenues.

The expenditures of the budget - monetary funds paid form the budget excepting the funds which according to the Budget Code of the Russian Federation are the sources to finance the budget deficit.

Budget deficit - the excess of budgetary expenditures over revenues.

Budget proficit - the excess of budgetary revenues over expenditures.

Statistics of the monetary systems are compiled on the basis of data of the Bank of Russia as well as the data of the state statistical observations.

Money supply M2 (national definition) - the sum of money in circulation plus non-cash funds. Money supply national definition includes all non-financial and financial funds of organisations (except crediting) and individuals - residents of the Russian Federation in cash and on cash in roubles.

Money supply M2 includes two components:

cash money in circulation (the aggregate МО) - most liquid part of money supply available for quick use as payment instrument. It includes banknotes and coins in circulation;

non-cash money - balance of funds of non-financial and non-financial organisations (except crediting) and individuals on current. deposit and other non-demand accounts (including accounts for payment by plastic bank cards) and thrift accounts opened at credit institutions in the currency of the Russian Federation as well as the accumulated interest charged. Non-cash money at the same accounts of the credit institutions with revocable licenses are not included in the composition of the money supply aggregate M2.

Credit investments extended to enterprises. organisations and individuals in RUR and foreign currency - refer to the indebtedness of clients (including overdue) to credit organisations
including all granted credits and funds. Total indebtedness includes, besides the sums extended respectively to individuals, organisations and banks, credits to foreign states and credits granted to legal entities - non-residents and debts (including overdue) for transaction with precious metals (except transactions with credit institutions).

Bank deposits of individuals (physical persons) at credit institutions - deposits and attracted funds of individuals (including saving certificates), not settled liabilities of agreements, other attracted funds as well as funds on other accounts of physical persons. While compilation of this indicator funds of individual entrepreneurs. election funds of physical persons and remittances from the Russian Federation to the Russian Federation are not included.

Average deposit is calculated as follows: the total sum of deposits is divided by the number of depositors.

Per capita volume of deposit - the total sum of deposits divided by the population size of the Russian Federation at the beginning of the year.

Insurance premium (fee) - a payment sum should be paid by the insurant to the insurer in term and order established by the
insurance agreement.

Payments for insurance agreements - actually paid by an insurance company insurance payments and also returned insurance premiums and redeem sums paid if the agreement is terminated ahead of schedule or conditions of insurance were changed as well as an insurant compensation sums paid him to reduce losses if it was necessary and paid in accordance with the insurer instructions.

Insurance sum (benefit) of singed agreements- a sum of money approved by the Federal Law and/or determined by an insurance agreement according to which a definite insurance premium (fee) and insurance payment are established when an insurance occasion come into effect.

Official exchange rate of USD related to RUR is established by the Bank of Russia every working day on the basis of quotations of inter-banking internal currency market following " USD - RUR" transactions

Official exchange rate of EUR related to RUR is compiled and established by the Bank of Russia on the basis the official exchange rate of USD to RUR and the rate of EUR related to USD in international currency markets effected on second working day.

Statistics of finances of organisations contain indicators reflecting the financial status of enterprises (organisations). The collection of data is based on forms of state statistical and accounting reports.

Balance (profit less loss) of the reporting period is the final financial result obtained on the basis of book-keeping records of all the economic transactions performed by organisations. It represents the sum of profits (losses) from sales of output (work, services), fixed assets, any other property of organisations and revenues received from other transactions. The financial balance data of activities of organisations are given at actual prices, excluding subjects of small business and according to the structure and methodology of respective years.

Profitability of organisations characterizes the efficiency of their performance and is used to estimate the profit.

Profitability of sold products (works. services) is calculated as the ratio between the financial balance (profit less loss) of sales of products (works, services) and the cost of products (works, services) sold. When a negative financial balance is obtained then unprofitability takes place.

Profitability of assets is calculated as a ratio of the financial balance (profit less loss) and the total value of asset of organisations. When a negative financial balance is obtained then the unprofitability takes place.

Gross indebtedness of liabilities of organisations comprises creditor indebtedness (payables) as well as indebtedness on bank credits and loans.

Creditor liability (payables) includes indebtedness to suppliers and contractors for material values received, work performed and services rendered, including indebtedness supported by promissory notes issued; indebtedness in payments with associated, daughter companies and branch establishments according to all forms of transactions; indebtedness to the workers and employees on accrued but unpaid labour remuneration; indebtedness in allocations for state insurance. pension security and medical help. as well as into employment fund; indebtedness towards all forms of payments with regard for budgetary funds and extra-budget funds; indebtedness of organisations towards payments relating to obligatory and voluntary insurance of the property and employees of the organisation as well as to other types of insurance in which the organisation is an insurer; advances received and including sums paid by other organisations on coming payments under concluded agreements, as well as fines, default interests and forfeits admitted by organisations or determined by court (arbitrage) or another body entitled by the law of the Russian Federation with the right of confiscating the sums to be paid or referring them to the financial results of the organisation, unpaid sums of borrowed loans to be settled in accordance with the concluded agreements.

Debtor receivable (receivables) includes indebtedness while dealing with accounts payable to buyers and customers for goods, work and services including indebtedness covered with promissory notes; indebtedness to associated companies and branch establishments; advances payable to other organisations in accordance with agreements concluded; indebtedness payable to other debtors including indebtedness of financial and tax bodies (including payment of taxes, dues and other payments to the budget); indebtedness of organisation's workers against loans received from funds of this organisation or banking credit (loans for individual and cooperative housing construction, acquisition of garden plots, interest-less loans to young families for promotion of living conditions or purchase of personal property. etc.); indebtedness against liabilities of suppliers. loss of commodities and material values; indebtedness for state customers for supplied goods, production (works and services) for state needs and in accordance with federal programs as well as fines default interests and penalties admitted by the debtor or determined by court (arbitration court) or another body entitled by the law of the Russian Federation with the right of confiscating the sums to be paid and reflect them in financial results of organisations.

Overdue indebtedness means indebtedness which has not been reimbursed in due time according to the contract's terms.

Overdue indebtedness on labour reimbursement comprises actually accrued wages to employees but not paid in time specified by the collective agreement or contract with bank cash office (cash settlement center). Transferable balance of indebtedness not paid on the reference date is included in overdue indebtedness while advances are not included.