Which is right: ninety or ninety? Amount in words online Comprehensive Explanatory Dictionary

1. A fine is a pecuniary penalty imposed within the limits provided for by this Code.

2. The fine is set in the amount of five thousand to five million rubles or in the amount of the wages or other income of the convicted person for a period of two weeks to five years, or is calculated in the amount that is a multiple of the value of the object or the amount of commercial bribery, bribery of an employee of the contract service, contract manager , a member of the procurement commission and other authorized persons representing the interests of the customer in the procurement of goods, works, services to meet state or municipal needs, bribes or the amount of illegally transferred funds and (or) the cost of monetary instruments. A fine in the amount of five hundred thousand rubles or in the amount of the salary or other income of the convicted person for a period of more than three years may be imposed only in cases specifically provided for by the relevant articles of the Special Part of this Code, except for the cases of calculating the amount of the fine based on an amount that is a multiple of the amount of commercial bribery. , bribery of an employee of the contract service, a contract manager, a member of the procurement commission and other authorized persons representing the interests of the customer in the field of procurement of goods, works, services to meet state or municipal needs, bribes or the amount of illegally displaced funds and (or) the value of money tools. A fine calculated on the basis of a multiple of the amount of commercial bribery, bribery of an employee of the contract service, a contract manager, a member of the procurement commission and other authorized persons representing the interests of the customer in the procurement of goods, works, services to meet state or municipal needs, bribes or the amount of illegally transferred funds and (or) the value of monetary instruments is established in the amount of up to a hundredfold amount of such bribery, bribery or the amount of illegally transferred monetary funds and (or) the value of monetary instruments, but cannot be less than twenty-five thousand rubles and more than five hundred million rubles.

(see text in previous edition)

3. The amount of the fine is determined by the court taking into account the gravity of the crime committed and the property status of the convicted person and his family, as well as taking into account the possibility of the convicted person receiving wages or other income. Taking into account the same circumstances, the court may impose a fine with payment by installments in certain installments for a period of up to five years.

(see text in previous edition)

4. A fine as an additional type of punishment may be imposed only in the cases provided for by the relevant articles of the Special Part of this Code.

5. In the event of malicious evasion of the payment of a fine imposed as the main punishment, except for the imposition of a fine in an amount calculated on the basis of a multiple of the value of the object or the amount of commercial bribery or bribery, the fine is replaced by another punishment, except for imprisonment. In the event of malicious evasion of the payment of a fine in an amount calculated on the basis of a multiple of the value of an object or the amount of commercial bribery or bribe imposed as the main punishment, the fine is replaced by a punishment within the limits of the sanction provided for by the relevant article of the Special Part of this Code. In this case, the punishment imposed cannot be conditional.

(see text in previous edition)

"Everyone must to one
Know the numbers up to the number five -
Well, at least for that
To distinguish marks "

V. Vysotsky
"Alice in Wonderland"

Paraphrasing the words of the famous poet, we can say that everyone should know not just numbers, but also how numbers are spelled correctly, consisting of these same numbers and so often used in various documents. To figure out when and how numbers are written in the text of individual documents, you must first understand what forms of writing numbers in the text are used.

There are three forms of writing numbers in the text:

digital;

alphabetic (verbal);

alphanumeric.

Mostly quantitative numbers are written in digital form, for example, "We confirm that our company has received 3 tons of cement."

All the numbers with which the sentence begins, especially the first in the paragraph, for example: "Ten machines must be sent to the branch of the Ecotekhnika enterprise in Pskov" are written in verbal form.

Alphanumeric form numeric representation is preferable when large round numbers are given. For example, 50 billion rubles, 50 thousand rubles, 10 million rubles is easier to read than 50,000,000,000 rubles.

Arabic and Roman numerals

When writing numbers Arabic or Roman numerals are used. The choice of one type or another of numbers is determined mainly by tradition or the magnitude of ordinal numbers. Agree that no one will dispute the inconvenience of using Roman numerals when denoting large numbers.

Nowadays, as a rule, Arabic numerals are used in the texts of documents. But numerals, denoted by Roman numerals, have a place to be. It should be borne in mind that the plural is not denoted by Roman numerals.

Ordinal numbers, denoted by Arabic numerals, are written with an increase: "80s". The case ending in ordinal numbers must be one-letter or two-letter.

One-letter endings are written when the last letter of the number is preceded by a vowel sound. For example, 4th (fourth), 4th (fourth), 5th (fifth, fifth), 5th (fifth, fifth).

Two-letter endings are used if the last letter of the number is preceded by a consonant. For example, 5th, 5th, 6th.

When writing ordinal numbers much less often Roman numerals can be used, which in this case are written without augmentation: "specialist of the II category", "legal adviser of the I category".

Compound nouns and adjectives containing numerals, written in the following way:

3 months term,

10 percent,

3 days.

But all this concerns the rules of the Russian language, which must be known and remembered always when using numbers in the text of the document. We are interested in the question of in what cases and in what documents the amount written in figures requires its subsequent indication in words. This is a historical question, one might say.

For the first time in world history, the decree that in all documents the numbers should be written in words, and not in Arabic numerals, was adopted in 1299 in Florence. However, this ban on Arabic numerals was imposed not only due to the fact that numbers are easier to correct than words, but also because many residents considered the Arabic numerals, which were then new for Europe, as suspicious "Arabic magic."

Specifying the amount in words

Nowadays, the use of decoding numbers is necessary in order to protect oneself from various problems that may arise through the fault of an inattentive executor (simply made a mistake) or "through the fault" of the counterparty, who deliberately increased the amount of the contract by adding several digits to the previously indicated amount. As for such "creative creativity" in contracts, it should be remembered that a contract is a double-edged sword that can hurt either side. Therefore, the question of whether it is necessary to prescribe amounts in words in contracts, powers of attorney, letters related to the transfer of funds, should not be. But to figure out how to do it right prescribe these amounts, worth it. At the same time, the Civil Code of the Russian Federation does not contain any references to how these sumsshould register in contracts, powers of attorney.

First, let's dwell on accounting documents. Everything is more or less clear here. As a rule, the bulk of the documents that employees have to fill out are primary accounting documents. The rules for working with them are regulated by the Federal Law of 21.11.1996 No. 129-FZ "On Accounting". Primary accounting documents are divided into:

documents, the forms of which are approved by resolutions of the State Statistics Committee of the Russian Federation;

for documents, the forms of which are not approved, but then they must necessarily contain the required minimum of details specified in the law on accounting. One of the obligatory requisites of such documents is the measurement of a business transaction in kind and in monetary terms. At the same time, the law does not contain an explicit reference to the need to decipher the monetary expression.

Many approved forms of primary accounting documents contain not only lines indicating the amounts, but also lines for their decoding in words. In accordance with the decree of the State Statistics Committee of the Russian Federation of 03.24.1999, No. 20 "On approval of the procedure for applying unified forms of primary accounting documentation", the removal of certain details from unified forms is not allowed. And this means that filling in the details according to the indication of the amounts and their decoding are mandatory. The procedure for filling in these details has not been established. Although in accounting documents, it practically does not cause difficulties.

Analyzing the forms of approved primary accounting documents, it can be concluded that in those documents where sums necessary prescribe , this is done in the following order (see Example 1):

the amount is indicated in numerical terms,

and then this amount is repeated in words, while the pennies are designated by numbers.

S.Yu. Kozlova, Lead Lawyer of OJSC Optima ICSchain Services (OXS):

Although the current law of 21.11.1996 No. 129-FZ "On Accounting" was adopted after the Civil Code, almost 11 years have passed since its entry into force. During this time, the Russian economy has changed radically.

Due to the introduction of relevant amendments to legislative acts, new subjects of accounting have appeared (lawyers who carry out advocacy in a lawyer's office), the range of bodies authorized to regulate accounting has expanded. The latter circumstance, in turn, was a consequence of the weakening of the state's influence on the country's economy and the strengthening of the economic independence of business entities.

And, finally, an important role has begun to be played by the fact that Russia, wishing to enter as an equal participant in the world economic community, is making a gradual transition to accounting and financial reporting in accordance with international standards (IFRS, US GAAP). All this is reflected in the draft new law "On Official Accounting", which is under consideration in the State Duma.

But now in relation to the topic we are considering, we will be interested in one significant change that affected the primary accounting documents (the so-called "primary organizations").

The draft law imposes on the head of the organization the obligation to approve the forms of primary accounting documents. Approval is carried out on the proposal of the person entrusted with the accounting.
At the moment, the forms of primary accounting documents are contained in albums of unified forms of primary accounting documentation, which, in accordance with the decree of the State Statistics Committee of the Russian Federation of 05/29/1998 No. 57a and the Ministry of Finance of 06/18/1998 No. 27n, are subject to introduction in all organizations operating on territory of our country. Therefore, now an economic entity has the right to approve only the forms of those primary accounting documents that are absent in the albums of unified forms.

Apparently, the adoption of the new law presupposes a refusal to use unified forms. Each economic entity will have the right to approve the forms of primary accounting documents required for accounting in this specific economic entity. An indispensable condition for the approval and further use of such forms is the presence of mandatory details, the list of which generally corresponds to those contained in paragraph 2 of Article 9 of the current law "On Accounting".

Moreover, in nominative only the part of the amount expressed in rubles is indicated in words. In order to avoid subscripts, the first word must be started with a capital letter, and in accordance with clause 2.9 of the "Regulations on documents and document flow of accounting documents", approved by the USSR Ministry of Finance of 07/29/1983 No.
№ 105 "Free lines in primary documents must be crossed out."

Not only in accounting documents, but also in contracts, powers of attorney when drawing up, the amounts that must be repeated are indicated in words.

The procedure for decoding the amount of the contract or the amount specified in the power of attorney, as we noted above, is not regulated by the Civil Code of the Russian Federation. But the principle writing amounts in words remains common for all documents: first we indicate the amount in digital form, and then - in words in the nominative case with a capital letter. But here, too, variations are possible:

Based on the practice of business turnover, the following most common method can be recommended, in which the amount is first fully written in numerical terms, including rubles and kopecks, and then it is repeated, but in words (see Example 1).

But in practice, there is another way. First the amount is prescribed, which reflects rubles, in numerical terms and in words in brackets, and then pennies are indicated only once in numerical terms:

In contracts, you can find another way of decoding the amount, for example, "17,363.00 (Seventeen thousand three hundred sixty-three rubles 00 kopecks)". From the point of view of logic, there is a contradiction here. The second part (decoding) must fully correspond to the first part (numerical expression). In this example, in the first part, there is no reference to the currency, then why are the rubles indicated when decrypting, and, for example, not US dollars or euros? By adding the word “rub.” To the first part, we get a modification of the first of the listed acceptable options: “17 363,00 rub. (Seventeen thousand three hundred sixty-three rubles 00 kopecks) ".

Whether to use the words "rubles" and "kopecks" or use their abbreviated versions ("rub.", "Kopeck"), you can decide for yourself. This is of no fundamental importance. The main thing is to have uniformity: having indicated the word “rubles” in full, do the same with the word “kopecks”. Moreover, the ways of indicating kopecks (cents, eurocents) can also be different, which is especially typical for international contracts.

At the same time, I would like to draw the attention of readers to the fact that you can use any of the listed methods. decoding the amounts in the contract, power of attorney, letter or other document (except for accounting). Which one to choose, you can determine for yourself, tk. none of these methods is legally fixed. The most important thing is that the numerical expression of the amount corresponds to the fact that indicated in words.

If, nevertheless, an organization wants to introduce uniformity in the order of writing amounts in various documents, then this can be fixed in the Instruction for office work, where, for example, the order of writing the date of the document is usually prescribed. It should be remembered that the Record Keeping Instruction is a local regulatory act of the organization, and, therefore, oblige the counterparty under the contract register the amount the way it is fixed in your Record Keeping Instructions, you will not be able to. It is important here that the parties agree on any correct spelling of numbers and their decoding.

We considered options when the amount is clearly indicated in various documents. But in practice, very often, when issuing powers of attorney for the right to sign certain contracts, a limit is indicated for the amount above which the trusted person cannot conclude contracts. In this case decryption of the amount is written in the genitive case, because it follows the words "no more", "no less". For example, "no more than 2,000,000 (two million) rubles."

A similar situation arises when decrypted in words other numbers, for example, the number of banking days or the volume of copyright sheets ( suma in cuirsive subject to declension):

* * *

Thus, the analysis of possible options decoding numbers in words allows us to conclude that today this issue is not legally regulated. And if this is so, then we can recommend that the developers of the new GOST on office work include such a section in the new edition of GOST and try to dot the "and" so that each of us, like Alice from Wonderland, could say:

“A million is far away,
But first you need to know
What is simple and easy is
One, two, three, four, five".

In the meantime, the author of the article hopes that the considered examples of writing numbers, based on many years of experience in working with documents and business practice, will help many employees to cope with this task.

How to write correctly in the amount of 7641 rubles / ruble, in the amount of 78471 rubles / ruble?

Right: in the amount of 7641 rubles.


	Question number 303116