Organizations balance sheet or budget presence as a legal persons sign

The article deals with civil and legal significance of the terms «balance» and «estimate» in relation to the entity. Analyzed the relevant rules of civil and fiscal legislation, the provisions of federal laws and regulations of the Higher Arbitration Court of the Russian Federation. It is concluded that the retrospective nature of balance - a document that reflects the state of assets and liabilities of the organization on a particular date, and forward-looking estimates of funding, defining the duty of the owner on the allocation of funds in the future, indicate the different economic and legal nature of these documents and that the indication on budget as a document, typical for a legal person, is unnecessary in civil legislation.