Conventional unit

Conventional unit(abbreviated u. e. listen)) is a euphemism used in Russia to indicate a monetary amount in US dollars or the equivalent amount in rubles at the official or exchange rate.

The emergence of this designation is associated with economic reforms in Russia in the 1990s. As a result of hyperinflation, the ruble quickly depreciated; it was difficult to indicate prices in rubles, so payments in US dollars were widely practiced. However, on March 6, 1993, the Russian government issued a decree “On strengthening foreign exchange and export controls and on the development of the foreign exchange market,” which recommended the Central Bank to prohibit “settlements between residents in Russia in foreign currency.” One of the results of this resolution was the widespread change of price tags with the word “dollar” to “u.” e."

Currently under e. most often they mean one American dollar or (less often) one euro. Prices in USD e. are used in Russia mainly for the purchase and sale of low-liquid durable goods, such as household and computer equipment, cars, real estate, in order to avoid the negative impact of inflation. Until the summer of 2006, the practice of setting tariffs in the currency. e. prevailed among Russian cellular operators. At the same time, traders often set inflated rates of conventional units, which allows them to benefit from the difference in rates.

Since June 15, 2004, the provisions of the Law of the Russian Federation “On Currency Regulation and Currency Control” dated December 10, 2003 No. 173-FZ have been in force on the territory of the Russian Federation. Paragraph 1 of Article 9 of the Law establishes a general ban on foreign exchange transactions between residents. The State Duma adopted a law prohibiting government officials from mentioning any conventional units in relation to Russia's economic indicators. .

Historical jokes

Russian Soviet poet, prose writer, science fiction writer Vadim Shefner actually predicted the appearance of... e. People of the future in his novels use uufed (sometimes ufeds) instead of money - conventional universal accounting and financial units.

Notes

Wikimedia Foundation. 2010.

See what a “Conditional unit” is in other dictionaries:

conventional unit- sutartinis vienetas statusas T sritis fizika atitikmenys: engl. arbitrary unit vok. bedingte Einheit, f rus. conventional unit, f pranc. unité arbitraire, f … Fizikos terminų žodynas

conventional unit of text volume- Conventional unit of text volume. It is 1800 printable characters, including spaces. If, for example, the text contains 18,000 characters, then this is 10 conventional typewritten pages in A4 format, regardless of how many paper pages the text is located on...

conventional unit of measurement- A unit whose size is established by agreement. Note Conventional units of measurement, in particular, are the base units of the International System of Units (SI). [MI 2365 96] Metrology topics, basic concepts ... Technical Translator's Guide

conventional unit of light output- UESV Light output of CO1 upon absorption of electrons with an energy of 662 keV. Note Determined by the edge of the Compton distribution for cesium 137 γ radiation with subsequent recalculation. [GOST 23077 78] Topics: ionizing radiation detectors... Technical Translator's Guide

conventional storage unit for archival documents- Corresponds to a conditional case with dimensions: 210´297´17 mm in archival storage facilities with a horizontal archival storage system when installing shelves of two height rows of primary storage facilities on 1 m of racks with dimensions... ... Technical Translator's Guide

conventional unit of production- The estimated number of items completed in terms of materials, labor, and overhead used, as opposed to those items that are physically completed in production. Used in process-by-process costing to measure conditional... ... Technical Translator's Guide

Conventional monetary unit- see Currency of monetary obligations; Currency clause... Encyclopedia of Law

conventional discontinuity height- The size of the signal amplitude indication zone from a discontinuity along its depth. Unit of measurement mm [Non-destructive testing system. Types (methods) and technology of non-destructive testing. Terms and definitions (reference book). Moscow 2003… … Technical Translator's Guide

conditional length of discontinuity- The maximum size of the signal amplitude indication zone from a discontinuity. For an oblique transducer, this direction is perpendicular to the plane of incidence of the beam. Unit of measurement mm [Non-destructive testing system. Types (methods) and technology... ... Technical Translator's Guide

conditional width of discontinuity- The size of the signal amplitude indication zone from a discontinuity in the direction perpendicular to the conditional length of the discontinuity. Unit of measurement mm [Non-destructive testing system. Types (methods) and technology of non-destructive testing. Terms and... ... Technical Translator's Guide

The electrical sector of agricultural enterprises is represented by a large number of different objects, electrical installations and structures. To determine the amount of work performed by the electrical engineering service of an enterprise, it is necessary to reduce all equipment on the balance sheet of the enterprise to one indicator - a conventional unit.

The volume of electrical equipment in conventional units of electrical equipment is determined by recalculating the physical number of units of electrical equipment into conventional units using conversion factors.

The number of conventional units of electrical equipment (Ny.units) for a given number of electrical equipment (n) is determined by the formula:

Nu.unit = n Kn Kpp, (1.1)

where n is the number of electrical equipment of this type;

Kp-conversion coefficient;

KPP-correction factor.

For example, the farm operates 6 electric motors with a power of up to 1 kW in particularly damp rooms with a chemically active environment. Hence:

Nu.unit =6 0.88 0.85=4.488 units

Similarly, we calculate conventional units for electrical equipment of objects of the first section.

We summarize the calculation data in table 1.2

Table 1.2 Calculation of the volume of electrical equipment in conventional units.

End of table 1.2

Let us determine the number of standard units of electrical equipment throughout the electrical sector using the formula:

N U.U. =N U.U.1 +N U.U.2 +N U.U.3 , (1.2)

where N U.U.1 – the number of conventional units of the first section;

N U.U.2 – number of conventional units of the second section;

N U.U.3 – number of conventional units of the third section;

N U.U =101.43+103+340=544.43 u.u.

All-Russian classifier of units of measurement used in the quantitative assessment of social, technical and economic indicators, in particular for the purposes of maintaining government records. The classifier is part of the Unified System of Classification and Coding of Technical, Economic and Social Information of the Russian Federation (USCC). OKEI codes were introduced on the territory of the Russian Federation to replace the All-Union classifier “System of designation of units of measurement used in automated control systems.”

Reasons for creating OKEI classifier codes

OKEY codes developed on the basis of the international classification of units of measurement of the United Nations Economic Commission for Europe (UNECE) “Codes for units of measurement used in international trade” (Recommendation No. 20 of the Working Group on Facilitation of International Trade Procedures (WG 4) of the UNECE - hereinafter Recommendation No. 20 WP 4 UNECE), Commodity nomenclature of foreign economic activity (TN FEA) in terms of the units of measurement used and taking into account the requirements of international standards ISO 31/0-92 “Values ​​and units of measurement. Part 0: General principles" and ISO 1000-92 "SI units and recommendations for the use of multiples and certain other units".

The OKEI classifier of units of measurement is linked to GOST 8.417-81 “State system for ensuring the uniformity of measurements. Units of physical quantities".

Scope of use of OKEI codes

This classifier of units of change is widely used in forecasting financial indicators at the macro level, and is used to ensure international statistical comparisons, carry out domestic and foreign trade, state regulation of foreign economic activity and organize customs control. The objects of classification in OKEI are the units of measurement used in these areas of activity.

All-Russian classifier of units of measurement

All-Russian classifier of units of measurement (OKEY) is part of the Unified System of Classification and Coding of Technical, Economic and Social Information of the Russian Federation (ESKK).

OKEY is intended for use in solving problems of quantitative assessment of technical, economic and social indicators for the purposes of state accounting and reporting, analysis and forecasting of economic development, ensuring international statistical comparisons, carrying out domestic and foreign trade, state regulation of foreign economic activity and organizing customs control. Objects of classification in OKEY are the units of measurement used in these areas of activity.

Date of placement in the database 06/01/2009

Relevance of the classifier: including changes 7/2000, approved. Gosstandart of the Russian Federation

Showing 460 entries

International units of measurement included in the ESCC

National units of measurement included in the ESKK

International units of measurement not included in the ESCC

Agreements in conventional units (cu) have long been part of our lives. The very concept of a “conventional unit” does not raise any questions; everyone knows what kind of animal it is and what it is eaten with. I must disappoint you - everything is not so simple in this world (read - crooked Russian legislation).

So you look at the agreement, where it is written that it is in conventional units, which are equal to the US dollar and the Euro on such and such a date. What is a “conventional unit”? Dollar or Euro cannot be a conventional unit. Because a conventional monetary unit is ecu(now sunk into oblivion) , special drawing rights and other similar “synthetic” monetary units that are quoted, but exist in the world economy only virtually. Why? We read the Civil Code of the Russian Federation, paragraph 2 of Art. 317:

"A monetary obligation may stipulate that it is payable in rubles in an amount equivalent to a certain amount in foreign currency or in conventional monetary units (ecus, “special drawing rights”, etc.). In this case, the amount payable in rubles is determined at the official exchange rate of the corresponding currency or conventional monetary units on the day of payment, unless a different rate or another date for its determination is established by law or by agreement of the parties."

Notice the difference: there is “an amount equivalent to a certain amount in foreign currency” and there is “cu (ecu, special drawing rights, etc.)”.

What we are used to calling c.u. is actually not c.u., but an amount equivalent to a specified amount in foreign currency.

What follows from this? Many things. Let's, for example, look at the latest innovation in legislation regarding VAT on amount differences, clause 4 of Art. 153 Tax Code of the Russian Federation:

“If, when selling goods (work, services), property rights under contracts, the obligation to pay for which is provided in rubles in an amount equivalent to a certain amount in foreign currency, or conventional monetary units, the moment of determining the tax base is the day of shipment (transfer) of goods ( works, services), property rights, when determining the tax base foreign currency or conventional monetary units are converted into rubles at the exchange rate of the Central Bank of the Russian Federation on the date of shipment (transfer) of goods (performance of work, provision of services), transfer of property rights. When paying for goods later(works, services), property rights, the tax base is not adjusted. ..."

Here we are talking about " foreign currency" And " conventional monetary units". As we saw above, our “traditional” contractual “cu” does not fall under either of these two concepts.

By the way, legislators generally screwed up this point. Even if we assume that we are talking about our, “traditional” currency units, then problems will arise with the option “cue at the Central Bank rate + 5%” that is often included in the contract - for VAT it will be necessary to recalculate into rubles according to the Central Bank rate without any “+5%”, which clearly follows from the paragraph quoted above.

But let’s return to our “cu”, which in fact are not “cu” at all. What are the amount differences? According to the Tax Code (clause 11.1 of Article 250 of the Tax Code of the Russian Federation) - these are differences arising from the taxpayer if the amount of obligations and claims incurred, calculated at the rate established by agreement of the parties conventional monetary units on the date of sale (receipt) of goods (work, services), property rights, does not correspond to the actual amount received (paid) in rubles. The same wording is given in paragraphs. 5.1 clause 1 art. 265 of the Tax Code of the Russian Federation in relation to expenses in the form of the amount difference.

It turns out that again we are talking about something unclear - in tax legislation the definition of “notional monetary units” " no, but according to civil law, “notional monetary units” are ecus, SDR (special drawing rights issued by the IMF), etc., but not dollars or euros.

Conclusion : We not only have “minor” problems with the new procedure for accounting for VAT on amount differences, but we also live in part of the cu. and total differences according to concepts (formed in our heads) than according to legislative norms. And when the case comes to court, his concepts may not coincide with ours.For example, quite recently it suddenly turned out that the deadlines for submitting financial statements were .

P.S. But in our Duma there are many beloved actors and famous athletes. Art and sports are our everything!