- payment of permits to treatment and rest, excursions and travel, occupations in sports sections, circles, clubs, visits of cultural and spectacular and sports (sports) actions, a subscription and goods for personal consumption of workers both other similar payments and expenses made at the expense of profit, being at the command the enterprises;
At insufficiency of profit for payment of dividends, and also in the presence of others, the obligations which are not covered with profit charge of the income is carried out at the expense of the reserve capital and are made out by the following accounting record:
- the sums of financial support (except the types of financial support provided by points 7, 8 of the List) paid by professional committee to not released chairmen, vice-chairmen and members of trade-union committee;
The structure of the first and third part is defined by the Provision on structure of expenses, and they need to be guided for definition of the debited accounts when charging compensation, grants, pensions and other similar payments.
The part of the sums added in Social insurance fund and in the Pension fund is used by the organization for payment to workers of the corresponding temporary disability benefits, to pregnancy and childbirth, birth grants and children and so on.
when the damage is caused by shortage, deliberate destruction or deliberate damage of materials, semi-finished products, products (production), including at their production, and also tools, measuring devices, special clothes and other subjects which are given out by the enterprise, institution, the organization to the worker in use;
The damage caused to the enterprise, institution, the organization for fault of heads and their deputies is compensated by them according to the order of body, higher as subordination, with observance of rules of article 15 of the present Provision.
For damage or destruction due to negligence of materials, semi-finished products, products (production), including at their production, workers and employees bear a liability at a rate of the damage caused on their fault, but not over two thirds of the average monthly earnings. In the same size workers and employees bear a liability for damage or destruction due to negligence of tools, measuring devices, special clothes and other subjects which are given out by the enterprise, institution, the organization to the worker in use.
When charging the sums of annual and additional vacations it must be kept in mind that the added sums of holidays join in a wages fund of work of reporting month only in the sum falling on days of holiday in reporting month. In case of transition of part of holiday for the next month the sum of a vacation pay paid to workers for these days is reflected in reporting month as the issued advance payment (D70 K next month this sum is included in structure of fund of compensation and usually reflect conducting on charge of the holiday sums (D70 K
- the sums added to the worker on granting to him and members of his family of the corresponding services, including in payment of excursions, travel, stationary and out-patient service in medical institutions, sanatorium treatment, cost of permits in rest houses, etc.;