DISCLOSURE IN THE NOTES TO THE ANNUAL FINANCIAL STATEMENTS UTILITIES

The article determines the relevance and importance of additional information on the activities of guaranteeing suppliers and power sales organizations in the formation of the annual financial statements. The results of the study on the energy supply organizations of the Altai territory, the proposed structure of the notes to the annual financial statements, taking into account the requirements of regulatory accounting and tariff setting, and the information needs of interested users.