Balance sheet form 1 sample form. Enterprise balance sheet form (download). Line by line filling out the liabilities of the balance sheet form

The balance sheet for 2018 is submitted in March 2019 by all organizations - small, medium and large. One copy goes to the tax office, the other to Rosstat. Along with the balance sheet, you must send a statement of financial results. You can download official forms and samples, as well as find out the deadlines and procedure for filling them out in our article. We provide the most complete instructions for filling out financial statements with an explanation of all lines and examples.

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In the article:

Changes

In 2019, companies submit reports for 2018 according to the old rules. Then the rules will change. Firstly, the form will become electronic; it will no longer be possible to submit it on paper. Secondly, reporting to Rosstat is canceled; companies will submit reports only to the tax office. All laws have already been signed, see for a detailed review.

Composition of financial statements for 2018

Individual entrepreneurs do not submit financial statements.

Organizations submit financial statements for 2018 to two bodies: the Federal Tax Service and statistics at the place of registration.

The financial statements for 2018 consist of:

1. Balance
2. Financial results report
3. Applications: , (these applications are submitted in private cases)

You can also attach other explanations to the financial statements, presented in tabular or text form. And it is mandatory - an audit report confirming the reliability of the financial statements if the organization is subject to audit in accordance with the law (clause 10 of Article 13 of Law No. 402-FZ).

At the same time, the annual financial statements of a non-profit organization consist of a balance sheet, a report on the intended use of funds and appendices to them.

Data in reporting forms are given in thousands of rubles without decimal places. An organization that has expensive property (significant turnover) can display data in millions of rubles without decimal places.

Corrections to 2018 forms are not permitted. In addition, there should be no erasures or erasures in the financial statements. If the value of any numerical indicator is missing, then a dash must be placed in the line.

Earlier, Rosstat published the financial statements for 2018 of all Russian companies. This information is available in the "Simplified. Counterparties" service. To view your balance and make sure the supplier is reliable, get free access to the program for 24 hours.

Due dates

The company's annual financial statements are submitted to the tax authority within three months after the end of the reporting year (subclause 5, clause 1, article 23 of the Tax Code of the Russian Federation). A similar deadline is established for submitting reports to statistical authorities (clause 2 of article 18 of Law No. 402-FZ).

The deadline for submitting reports for 2018 to the Federal Tax Service and statistics is - no later than March 31, 2019. But since March 31 is Sunday, the deadline is postponed to the next working day - April 1.

If you prepare interim financial statements for your own purposes (they are prepared optionally), you do not need to submit them to any regulatory authorities.

In what form is the report submitted: paper or electronic?

In 2019, the Tax Code of the Russian Federation does not establish the obligation of organizations to submit financial statements to the tax office in electronic form. Filing reports electronically is a taxpayer's right.

Therefore, companies have the right to send reports to the Federal Tax Service on paper. To do this, the head of the company or his representative can personally contact the inspectorate. Or documents can be sent by mail with a list of attachments.

As for accounting reports to the statistical institution, it is also allowed to be submitted on paper. There is no legal obligation to report online.

Form

The 2018 form and financial results report are presented in the files. This reporting is recommended by the Federal Tax Service of Russia, so it is safe to submit it.

The asset reflects the amount of non-current and current assets, the liability - the amount of equity capital and borrowed funds, as well as accounts payable.

Let us list what is included in the enlarged items of the simplified balance sheet under the simplified taxation system in 2018. At the same time, we will not disclose what exactly relates to the components of each indicator, since we will talk about this in detail later when we move on to the balance sheet compiled in the general form. After reviewing all the forms, we will give an example of filling out a simplified balance sheet form. And also, for comparison, a sample of filling out a balance sheet using the general form.

Assets

Tangible non-current assets. This line reflects, in particular, fixed assets and unfinished capital investments in fixed assets.

Intangible, financial and other non-current assets. The title of the article itself suggests that intangible assets and long-term financial investments should be reflected in it. The line also includes the results of research and development, unfinished investments in intangible assets, and research.

Inventories. This line should not raise any special questions. Since the article of the same name is also in the usual form of the balance sheet.

What was said about the previous line also applies to this one.

Financial and other current assets. The line is intended to reflect short-term financial investments, accounts receivable and other assets.

Passive

Capital and reserves. This includes authorized capital, additional and reserve capital (if any), retained earnings (uncovered loss), revaluation of fixed assets (intangible assets), if any. Also own shares purchased from shareholders for cancellation (founders' shares).

Long-term borrowed funds. This shows borrowed funds received from long-term loans and borrowings.

Short-term borrowed funds. This line is intended to reflect borrowed funds received under short-term loans and borrowings.

Accounts payable. The amount of other short-term debt of the organization to its creditors is indicated on this line.

For indicators that remain unreflected, the lines “ Other long-term liabilities" And " Other current liabilities».

Intangible and tangible search assets. These two indicators are given in lines numbered and . They are intended for organizations - users of subsoil to reflect information on the costs of developing natural resources (approved).

Fixed assets. For depreciable objects, the residual value of fixed assets is recorded. If we are talking about non-depreciable property, then the line indicates its original cost.

Assets classified as fixed assets must comply with the conditions of PBU 6/01 “Accounting for fixed assets”, approved.

Objects must be owned by the organization or have the right of operational management or economic management. It is also allowed to include property received under a leasing agreement as fixed assets if it is taken into account on the balance sheet of the lessee. Objects subject to mandatory state registration of property rights are considered fixed assets from the moment they are registered. The fact that documents are submitted to the appropriate authority does not matter.

Financial investments. For long-term financial investments, that is, with a circulation period of more than a year, is reserved (for short-term ones - Section II “Current assets”). Investments in subsidiaries, affiliates and other companies are also shown here. Financial investments are taken into account in the amount spent on their acquisition. Don’t forget: the cost of own shares purchased from shareholders for resale or cancellation, and interest-free loans issued to employees do not qualify as financial investments (19/02 “Accounting for financial investments”, approved). For the first indicator, it is provided in the liability side of the balance sheet. The second indicator is reflected in the asset as part of accounts receivable, namely: long-term loans are shown at, short-term - at.

Deferred tax assets.“Deferred tax assets” are filled in by income tax payers. Since “simplified people” are not included in their number, it must be marked with a dash.

Other non-current assets. Here () data is shown on non-current assets that are not reflected in other balance sheet lines.

Section II.  Current assets

Inventories. The cost of inventories is reflected at. Previously, this indicator had to be deciphered. In the current reporting form, decoding is not required. However, it is needed if the indicators included in are significant. In this case, you should add decryption lines, for example:

• raw materials and materials;
• costs in work in progress;
• finished products and goods for resale;
• goods shipped, etc.

Value added tax on purchased assets. This line with the code “simplified” can be filled out if, according to the organization’s accounting policy, the amounts of “input” VAT are reflected in account 19 “Value added tax on acquired assets.” Let us remind you that “simplified” are not VAT (VAT) payers, therefore they can take into account the “input” tax in the cost of goods, materials, work or services.

Accounts receivable. This is intended for short-term receivables, that is, repayment of which is expected within 12 months after the reporting date.

Financial investments (excluding cash equivalents). For these assets, a ratio is provided, which, in particular, shows loans provided by the organization for a period of less than 12 months.

If you are determining the current market value of financial investments, use all sources of information available to you, including data from foreign organized markets or trade organizers. Such recommendations are contained in. If at the reporting date you cannot determine the market value of a previously assessed object, reflect it at the cost of the last assessment.

Cash and cash equivalents. To fill out the line, you need to sum up the cost of cash equivalents (the balance of the corresponding subaccounts of account 58) and the balances of the accounts in which your funds are accounted for (50 “Cash”, 51 “Settlement accounts”, 52 “Currency accounts”, 55 “Special accounts in banks " and 57 "Translations on the way"). The concept of cash equivalents, we recall, is contained in approved. Cash equivalents may include, for example, demand deposits opened with credit institutions.

Other current assets. Here () data is shown on current assets that are not reflected in other asset lines of your balance sheet.

Section III.  Capital and reserves

Authorized capital (share capital, authorized capital, contributions of partners). The balance sheet reflects the amount of the authorized capital. It must coincide with the amount of the authorized capital, which is recorded in the constituent documents of the company.

Own shares purchased from shareholders. We have already said that if an organization purchased its own shares (founders’ shares) in the authorized capital not for sale, then their cost is included in. Such shares are supposed to be cancelled, which automatically leads to a reduction in the authorized capital, therefore the indicator of this line as a negative value is given in parentheses. But if own shares are repurchased and resold, they are already considered an asset and their value must be included in “Other current assets.”

Revaluation of non-current assets. This line is assigned the number . It shows the additional valuation of fixed assets and intangible assets, which is taken into account in account 83 “Additional capital”.

Additional capital (without revaluation). The amounts of additional capital are reflected according to. Note that the indicator for this line is taken without taking into account the revaluation amounts, which should be reflected in the line above.

Reserve capital. The balance of the reserve fund is indicated by. This reflects both reserves formed as required by law and reserves created in accordance with the constituent documents. Decoding is required only if the indicators are significant.

Retained earnings (uncovered loss). Retained earnings accumulated for all years, including the reporting year, are shown in. It also reflects the uncovered loss (only this amount is included in brackets).

The components of the indicator (profit (loss) for the reporting year and (or) for previous periods) can be written down in additional lines, that is, a breakdown can be made based on the financial results obtained (profit/loss), as well as for all years of the company’s activity.

Section IV.  Long-term liabilities

Estimated liabilities. The explanations that we gave to the following apply here: fill out if the company recognizes estimated liabilities in accounting. Only in reflect long-term liabilities, and in - short-term.

Other obligations. They show other short-term liabilities that are not reflected in other balance sheet lines.

So, we have looked at the balance sheet items. Now we offer a diagram that will help determine its indicators (we denote the debit and credit balances of the accounting accounts as Dt and Kt, respectively).

Summary of balance sheet lines according to the general form for 2018

Section I “Non-current assets”

Section II "Current assets"

Section III "Capital and reserves"

Section V “Short-term liabilities”

If all transactions are reflected correctly and correctly transferred to the balance sheet, the indicators will coincide. If this equality is not observed, an error has been made somewhere. Then you need to check, recalculate and adjust the entered data.

An example of filling out a balance sheet using a general and simplified form

The LLC was registered in 2018. The indicators of the accounting registers as of December 31, 2018 are shown in the table.

Balances (Kt - credit, Dt - debit) on the accounting accounts as of December 31, 2018 of Zvezda LLC

In the line “for___20__.” in each form, the accountant indicated: as of December 31, 2018. After that, I entered the full name of the company, type of activity, organizational and legal form, and form of ownership. The accountant crossed out the unit of measurement “millions”. RUB”, since it reflects indicators in thousands.

Indicate the location of the company, and in the special fields on the right - the necessary codes. Since the company was registered in 2018, in the last two columns of each balance sheet form, put dashes instead of indicators.

General balance sheet

The accountant crossed out all lines in column 1. Since the organization does not draw up explanations for the financial statements, the numbers of which are indicated in this column. In column 4, the accountant reflected the indicators as of December 31, 2018. In column 3 I put the line codes.

Non-current assets. The accountant determined the indicator for line 1150 “Fixed assets” as follows: debit balance of account 01 – credit balance of account 02. Result: 668,700 rubles. (RUB 700,600 – RUB 31,900). All balance lines are filled in thousand rubles. Therefore, the accountant rounded all the indicators to the nearest thousand and wrote down 669 thousand rubles in line 1150.

In line 1170 “Financial investments” the accountant entered the debit balance of the account 58 - 90 thousand rubles.

Total for summary line 1100: 759 thousand rubles. (669 thousand rubles (line 1150) + 90 thousand rubles (line 1170)).

Current assets. In line 1210 “Inventories”, the accountant recorded the cost of goods - debit balance on account 41, equal to 165 thousand rubles.

The indicator in line 1230 “Accounts receivable” is equal to the debit balance on accounts 62, 71 and 73, so the accountant added 343 thousand rubles to the balance sheet. (250 thousand rubles + + 43 thousand rubles + 50 thousand rubles).

The indicator for line 1250 “Cash and cash equivalents” was found by adding the debit balance of account 50 and the debit balance of account 51. The result is 135 thousand rubles. (17 thousand rubles + 118 thousand rubles).

Total for summary line 1200: 643 thousand rubles. (165 thousand rubles (line 1210) + 343 thousand rubles (line 1230) + 135 thousand rubles (line 1250)).

The final line 1600 shows the sum of the indicators of lines 1100 and 1200. That is, 1402 thousand rubles. (759 thousand rubles + 643 thousand rubles).

The remaining lines of column 4 are filled with dashes.

Balance liability. The indicator on line 1310 “Authorized capital” is equal to the credit balance of account 80, that is, it costs 50 thousand rubles in the balance sheet.

Line 1370 “Retained earnings (uncovered loss)” shows the balance of account 84. It is a credit balance. This means that the organization has a profit at the end of the year. Its value is 799 thousand rubles. There is no need to put the indicator in brackets.

The summary line indicator 1300 is equal to 849 thousand rubles. (50 thousand rubles (line 1310) + + 799 thousand rubles (line 1370)).

In line 1510, the accountant recorded the credit balance of the account 66 - 150 thousand rubles.

The accountant determined the indicator for line 1520 “Accounts payable” as follows: credit balance of account 60 + credit balance of account 68 + credit balance of account 69 + + credit balance of account 70. The result is 403 thousand rubles. (208 thousand rubles + 103 thousand rubles + + 3 thousand rubles + 89 thousand rubles).

In line 1500, the accountant entered the sum of lines 1510 and 1520, amounting to 553 thousand rubles. (150 thousand rubles + 403 thousand rubles).

The final line indicator 1700 is equal to the sum of lines 1300 and 1500. The resulting value is 1402 thousand rubles. (849 thousand rubles + 553 thousand rubles). In the remaining liability lines, the accountant added dashes.

The indicators for the total lines 1600 and 1700 are equal. In both lines the value is 1402 thousand rubles. The balance is correct, which means the accountant filled everything out correctly.

Sample balance sheet in general form

Balance sheet in a simplified form

Here fill out columns 2 and 3 of the form. At the same time, the accountant added column 2 independently to reflect the line codes. Column 3 directly reflects the values ​​of the indicators.

The cost of fixed assets in the amount of 669 thousand rubles. The accountant reflected it under the item “Tangible non-current assets”. The specified line code is 1150.

Financial investments in the amount of 90 thousand rubles. The accountant wrote down the line “Intangible, financial and other non-current assets.” In column 3, the accountant entered line code 1170 (for the indicator “financial investments”).

The “Inventories” line contains the same indicator that the accountant calculated for the general balance sheet form, since the rules for calculating and filling out this line are the same. The accountant reflected 165 thousand rubles on this line. and set the code to 1210.

The line “Cash and cash equivalents” includes only cash in the amount of 135 thousand rubles. The line code is 1250.

Of the current assets that were not reflected in the above balance sheet lines, there remained accounts receivable in the amount of 343 thousand rubles. The accountant entered this indicator in the line “Financial and other current assets.” The line code is 1230.

The final indicator of the division of the asset (line 1600) is equal to the sum of completed lines 1150, 1170, 1210, 1230 and 1250. And amounts to 1402 thousand rubles. (669 thousand rubles + 90 thousand rubles + + 165 thousand rubles + 135 thousand rubles + 343 thousand rubles).

Let's move on to the balance sheet liability. The authorized capital and retained earnings are reflected in one line “Capital and reserves”. The line amount is 849 thousand rubles. (50 thousand rubles + 799 thousand rubles). The line code is assigned to the indicator that has the largest share in the aggregated indicator. This is retained earnings. Therefore the line code is 1370.

In the line “Short-term borrowed funds” the accountant entered code 1510 and indicated the value - 150 thousand rubles.

In the remaining lines of column 3, passives are dashes, since there is no data.

The total indicator of the liability section (line 1700) is equal to the sum of lines 1370, 1510 and 1520.

Let's compare the indicators of lines 1600 and 1700. In both lines the value is 1402 thousand rubles. The balance is correct, which means the accountant filled out the form correctly.

Each form was signed by the head of the organization and indicated the date.

Sample balance sheet in a simplified form

Statement of financial results in a simplified form

The sums of interest that the organization received in the reporting period on bonds, deposits, government securities, funds stored in a current account, issued loans and borrowings are combined. And the amounts of interest that are accrued for payment on their bonds and bills, as well as on loans and borrowings taken, are contributed to. This is an expense, so write the amount in parentheses.

Lines and show other income and expenses that were not included in the figures of the previous lines.

Profit before tax is calculated by summing it up - and taking into account that expenses are indicated with a minus sign.

- are intended for income tax payers, so the “simplified” people put dashes in them and move on to the next line -. It, in particular, reflects the tax paid under the simplified taxation system (in brackets), as well as penalties and fines accrued for violations of tax legislation.

B calculate net profit (or loss) for the reporting year. For “simplified” people, this will be profit minus the accrued single tax. By the way, the indicator on the financial results statement must coincide with the indicator of retained earnings (uncovered loss) from the liabilities side of the balance sheet for this year (minus the indicator of retained earnings or uncovered loss for the previous year).

The following is background information. They show the result of the revaluation of the organization’s non-current assets carried out in the reporting period. Note that this line indicates only the change in additional capital that arose due to the revaluation of non-current assets carried out in the reporting period. The amounts of additional valuation (depreciation) of fixed assets and intangible assets included in the financial result as other income (other expenses) are shown according to

The weighted average is the quotient of the total number of shares of the organization outstanding on the 1st day of each month of the reporting year divided by the number of months in it.

Another indicator related to the stock market, diluted earnings (loss) per share is reflected in . It is calculated like this:

The figures are provided by shareholders holding convertible securities.

Now we offer a diagram that helps determine the report indicators (Dt and Kt mean debit and credit turnover for the reporting period according to the accounting accounts).

“Revenue (less VAT, excise taxes and other similar mandatory payments)”= Kt 90 subaccount “Revenue” – Dt 90 subaccounts “VAT”, “Excise taxes”, “Export duties”.

"Cost of sales"= Dt 90 subaccount “Cost of sales” in correspondence with accounts 20, 41, 43 and 45. Enclose the indicator in brackets.

"Gross profit" = +

Zvezda LLC was registered in 2018. Accounting indicators for 2018 are shown in the table. A sample of a completed report on the financial results of Zvezda LLC in the general form is shown after the example. And the report in a simplified form is behind it.

Accounting indicators of LLC

In both forms in the line “for ___20__.” The reporting period is indicated as 2018. After this, the accountant entered the company details, crossed out the unnecessary unit of measurement, and entered the date and necessary codes. Since the company was registered in 2018, there are dashes in the last column of each report form.

Statement of financial results in a general form

The accountant crossed out the lines in column 1, since the company does not issue explanations.

In column 4, the accountant entered indicators based on data from the table. The accountant also added column 3 to indicate the line codes.

The accountant filled out all indicators in thousand rubles. Line 2110 showed revenue in the amount of 5,616 thousand rubles. In line 2120 - cost of sales - 3800 thousand rubles. in brackets. Next, the accountant calculated the gross profit (loss). It amounted to 1816 thousand rubles. (5616 thousand rubles – 3800 thousand rubles). The accountant entered the indicator in line 2100.

In line 2210, the accountant reflected business expenses - 803 thousand rubles, and in line 2200 - profit from sales in the amount of 1013 thousand rubles. (RUB 1,816 thousand – RUB 803 thousand). There were no management expenses.

In line 2330, the accountant wrote down the accrued interest in brackets - 32 thousand rubles. In line 2300 there will be interest payable - 981 thousand rubles. (1013 thousand rubles – 32 thousand rubles).

The company did not receive dividends or interest, so there are no indicators in lines 2310 and 2320.

In line 2460, the accountant indicated in brackets the amount of tax under the simplified system - 182 thousand rubles. The indicator is enclosed in parentheses.

In line 2400, the company's net profit was calculated. It is equal to 799 thousand rubles. (981 thousand rubles – 182 thousand rubles).

In the reference part of the report on line 2500, the accountant indicated the total financial result of the reporting period - 799 thousand rubles. The accountant added dashes in all unfilled lines in column 4.

Sample report on financial results in a general form

Statement of financial results in a simplified form

In the “Revenue” line, the accountant recorded revenue for 2018 - 5,616 thousand rubles. and line code 2110. And in the line “Expenses for ordinary activities” - cost (3800 thousand rubles) and commercial expenses (803 thousand rubles). The final value is 4603 thousand rubles. Since the cost of sales is higher than other expenses, the item was assigned code 2120. In line 2330 there will be accrued interest payable equal to 32 thousand rubles. The accrued tax according to the simplified tax system (182 thousand rubles) was written down in brackets in the line “Profit taxes (income)” with code 2460.

The bottom line indicator 2400 is equal to 799 thousand rubles. (5616 thousand rubles – 4603 thousand rubles – 32 thousand rubles – 182 thousand rubles).

Net profit indicators in reports in regular and simplified forms are the same.

Sample report on financial results in a simplified form

Answers to questions about financial statements

It is known that all companies are required to generate reports regarding their level of solvency, as well as regarding the results of their business activities. This need is regulated by Federal Law No. 402, which was adopted in December 2011.

In this case we are talking about financial statements, in particular about the balance sheet in form 1.

Performance

The form of the balance sheet was approved by Order of the Ministry of Finance of the Russian Federation No. 66n in July 2010. The generated Order began to take effect in relation to the annual financial statements for 2011.

In the process of forming the company’s balance sheet, it is mandatory to do it yourself calculate the detail of indicators regarding items taking into account the level of materiality.

Moreover, it should be noted that in the accounting reports, which are provided to the territorial departments of the tax service and statistics, after the corresponding category “Value Name” there is a “Code” field in which it is necessary to display the available indicators in accordance with Appendix No. 4 to Order of the Ministry of Finance of July 2010 No. 66n .

The balance sheet is formed in Form 1. Moreover, the report on financial indicators in accounting is formed in Form 2.

Necessity

Among the reporting, the balance sheet form is a key form that is subject to mandatory completion.

As noted earlier, it fully allows us to characterize the financial situation in the company for a certain reporting period (according to paragraph 18 of PBU 4/99).

It is important to remember one important nuance: assets and debt liabilities on the balance sheet, depending on the immediate repayment period, are divided into short-term and long-term.

In turn, assets and debt liabilities are classified as short-term if their repayment period is no more than 1 calendar year at the end of the reporting date or the duration of the operating cycle, if it is more than one year.

All other assets and debt obligations are displayed in the balance sheet in question as long-term.

Filling order with codes

The form of balance sheet under consideration includes several main sections, namely asset and liability.

In the section asset company resources are displayed, while passive– channels from the formation.

In addition, a distinctive feature of the balance sheet is considered to be the equality of the total indicators of assets and liabilities. This is largely due to the existing principle of double entry, which is actively used in accounting.

The provided balance sheet asset includes several subsections, namely:

• negotiable.

In parallel with this, the passive contains 3 subsections, namely:

• capital and reserves;
• long-term liabilities;
• current liabilities.

In this case, each asset and liability component of the balance sheet in question is referred to as an item.

Asset items display essence of resources, including their application and scope. In parallel with this, liability items make it possible to fully characterize the channels for the formation of resources. In particular, we are talking about:

• through which channels a certain part of the assets is formed;
• for what purpose are they used, and what is their volume.

In the process of forming the balance sheet you need to pay attention to the following:

• the information in the balance sheet in question at the beginning of the calendar year must fully correspond to those at the end of the previous reporting year (with mandatory consideration of the reorganization being carried out);
• the option of offset between items of assets and liabilities, items in relation to income and financial costs is strictly not allowed, except for those situations where offset is provided for by current regulations;
• the corresponding items of the balance sheet in question must necessarily be confirmed by information regarding the inventory of property, existing obligations and settlements.

As for the standard form, it is clearly regulated by the Ministry of Finance (we are talking about Order No. 67n of July 2003). But, in parallel with this, companies are given the opportunity to formulate the form of the balance sheet in question on their own, using the standard version as a sample. Moreover, it is mandatory to comply general requirements for financial statements.

In the process of forming and approving the form of the balance sheet in question (form 1), it is recommended to use specific end line codes And line codes for categories and groups of articles, which are displayed in the sample balance sheet form.

If for any value in the balance sheet generated by the company on its own, decoding is mandatory, then the articles of the same decoding must be encoded by the company itself.

The balance sheet includes such mandatory details, How:

• the reporting date as of which the balance will be calculated;
• the full name of the company, in strict accordance with the constituent documentation (the presence of any abbreviations is unacceptable, since this is the main reason for the cancellation of this documentation);
• personal taxpayer identification number (meaning TIN);
• the main type of labor activity of the company with the OKVED code (if desired, it is possible to display other, auxiliary types of business activity, but in practice they are not indicated);
• what type of organizational and legal form it belongs to (in strict accordance with the OKOPF and OKFS classifier);
• what exactly is it measured in - thousands, rubles (according to OKEI code 384) or millions, rubles (according to OKEI code 385 is displayed);
• location (meaning legal address);
• date of approval (it is necessary to display the established date directly for the annual financial statements);
• date of sending/receipt (the need to display the specific date of postal, electronic or other method of sending financial statements or the date of their actual transmission).

The total values ​​of the items in the balance sheet in question are displayed exclusively in thousand rubles without specifying decimal places. Companies that include significant volumes of sales turnover, liabilities, etc., can fully indicate information in millions of rubles(no decimal places displayed).

Indicators regarding certain types of assets, various debt obligations, profits, financial losses and other business transactions can be displayed in the balance sheet in question in their total size, if each of the indicators individually is insignificant for assessing the financial position of the company or the results of its business activities (meaning also a financial indicator).

As noted above, balance sheet lines must be coded. The code itself is taken in Appendix No. 4 to Order No. 66n.

Period for displaying information

All necessary balance sheet values must be arranged according to one of these dates:

• reporting date, which corresponds to the end of December of the calendar year for which the corresponding report is generated (for example, 2016);
• the end of December of the calendar year (meaning the 31st day) that precedes the reporting period (for example, 2015);
• the end of December of the calendar year (meaning the 31st day) that was immediately before the previous one (for example, 2014).

Based on this, we can conclude that the balance in question is formed for the reporting calendar year that precedes it and for the one that relates to the previous one.

Regardless of which company (big or not), all of them must maintain and prepare financial statements. This issue is clearly regulated by Part 1 of Article 6, Part 2, Article 13 of Federal Law No. 402, adopted in December 2011.

If we talk about individual entrepreneurs, and in some situations, which include branches on the territory of the Russian Federation, representative offices and the like, various structural divisions of companies formed under the current legislation of foreign countries, are fully exempt from the prescribed obligation.

Sample

To minimize risks, make any mistakes or enter false information in the balance sheet in Form F1 it is forbidden.

In practice, the process of creating the document in question does not present any difficulties, so the likelihood of various misunderstandings is minimized.

Instructions for filling out in 1C are in this article.

Balance sheet - Form 1 - is the main document of the financial statements of a legal entity. Together with the income statement, Form 2, it shows the company's position at the reporting date and is a vital part of the annual reporting. Who submits the balance sheet and financial results report and why? How to fill out the forms correctly? Where and when should I report? Read the answers to these and other questions in the material below.

Basic requirements for preparing financial statements

With the exception of cases specified in the Law “On Accounting” dated November 6, 2011 No. 402-FZ, financial statements consist of a balance sheet and a statement of financial results. They are often called forms 1 and 2 (forms 1 and 2 of the balance sheet).

IMPORTANT! On 06/01/2019, the accounting forms were amended by order of the Ministry of Finance dated 04/19/2019 No. 61n, according to which all indicators must be entered only in thousands of rubles, indicate OKVED 2 codes and confirm information about the mandatory audit and the company that conducted it. See details.

The balance sheet with changes dated 06/01/2019 can be found at the link below.

Download the balance sheet for 2019

Form 1 of the balance sheet consists of 5 sections. The debit side of the balance sheet reflects non-current and current assets. The balance sheet credit reflects capital and reserves, long-term and short-term liabilities.

Don't know your rights?

What is Form 2 Balance Sheet?

Form 2 of the balance sheet is the same Statement of Financial Results.

The purpose of the report is to show users the nature of the organization’s profit generation in the current year and compare it with the same period last year, which makes it possible to assess the company’s performance.

The indicators of the form lines are systematized and grouped in accordance with the provisions of PBU 9/99 “Income of the organization” and PBU 10/99 “Expenses of the organization” based on data from accounts, accounting and their subaccounts.

The procedure for classifying income and expenses as ordinary or additional activities is determined by the enterprise itself and is enshrined in the order on accounting policies.

All indicators are reflected in the report on the accrual basis, that is, in the reporting period when they were carried out, regardless of the fact of payment. Expense items, taxes, losses reflected in the report are indicated in parentheses.

If there is a need for a more detailed decoding of individual indicators that the company considers significant, additional lines are entered into the report.

The form is approved by appendices 1 and 4 to order 66n.

IMPORTANT! Form 2 was also amended by order of the Ministry of Finance No. 61n, which entered into force on June 1, 2019. All indicators in the form must also be entered in thousands of rubles; in addition, a number of lines have been replaced.

The financial statement form with changes for 2019 can be downloaded from the link below.

Download form 2 with changes from 06/01/2019

Procedure for submitting financial statements

Forms 1 and 2 are provided to internal and external users in accordance with the company’s constituent documents (clause 84 of Regulation 34n).

Internal users can be:

• founders of the organization;
• its shareholders;
• persons who are owners of the organization's property.

External users are:

• tax authorities at the place of registration of the company;
• territorial bodies of state statistics;
• executive authorities;
• banks;
• other organizations in accordance with Russian legislation.

Reporting of state and municipal enterprises is also provided to bodies managing state property.

In the event that, according to Art. 5 of the Law “On Auditing Activities” dated December 30, 2008 No. 307-FZ and other laws of the Russian Federation, the company is subject to a mandatory annual audit, then together with Forms 1 and 2 it must provide an audit report.

Annual reports are submitted to users no later than 90 days from the end of the reporting year, unless a different procedure is provided for by the laws of the Russian Federation (clause 86 of Regulation 34n). Interim reporting (if it is mandatory for the organization) is provided no later than 30 days after the end of the quarter.

Forms 1 and 2 of the balance sheet allow users to assess the state of the organization’s assets and liabilities, the sources of formation and the structure of its profit, as well as their dynamics. They are the main sources of data used for economic analysis of the financial position of the organization.

All Russian organizations, as well as official representative offices of foreign companies in our country, are required to report on their financial and economic situation for the reporting year. This obligation is regulated by the Law “On Accounting” No. 402-FZ.

The law also provides for “indulgences” for certain categories of economic entities that have the right to keep accounting records in a simplified form. However, regardless of the method of accounting, basic or simplified, Form No. 1 is mandatory for all economic entities: organizations, individual entrepreneurs and private individuals.

This year you will have to generate reports for 2018. The current form was approved by order of the Ministry of Finance of Russia No. 66n dated 07/02/2010.

Form 1 “Balance Sheet”, download Word form

Download balance sheet form 2019, excel

Balance sheet with line codes, form, excel

How to fill out your balance

When filling out form No. 1, you should be guided by section 4 of the order of the Ministry of Finance of the Russian Federation dated 07/06/1999 No. 43n (as amended on 11/08/2010). Let's define the key rules for filling out the reporting document:

• fill out the report indicators in accordance with the actual account balances as of the reporting date, formed taking into account the requirements of PBU and the company’s accounting policies;
• reflect the indicators in monetary terms in the currency of the Russian Federation - in rubles, in thousands of rubles or in millions of rubles;
• Transactions made in foreign currency are recalculated at the exchange rate established on the day of the transaction;
• if the company has a branch network, then at the end of the year a single balance sheet should be formed (parent company plus branches);
• include indicators that exist for no more than 12 months as short-term assets and liabilities, and indicators that exist for more than one year as long-term assets;
• property and fixed assets should be reflected at their “net” cost, that is, taking into account depreciation and other costs provided for by PBU.

We offer a simple cheat sheet for filling out form No. 1.

Example of a completed form

When and where to submit reports

For 2018, financial statements in Form No. 1 must be submitted to several organizations at once: the Federal Tax Service and Rosstat - for all organizations and individual entrepreneurs, to the Ministry of Justice and (or) to the Ministry of Finance of Russia - for non-profit organizations and public sector employees. Upon additional request, accounting records can be requested by the founder or owners of the company.

The balance sheet must be submitted to the Tax Inspectorate and Rosstat for 2018 no later than 90 calendar days from the first day of the year following the reporting period. That is, no later than 03/31/2019. However, in 2019, March 31 falls on a weekend, therefore, the transfer rule applies. This means that the deadline for submitting the balance sheet for 2018 is 04/01/2019.

For public sector organizations, other reporting deadlines may be set earlier. This information is communicated to institutions in the prescribed manner.

Reporting submitted to the Ministry of Finance, the Ministry of Justice or the founder does not cancel the obligation to report to the Federal Tax Service and Territorial Statistics Bodies within the specified time frame.

Deadlines for “special” cases

Please note that for newly formed, liquidated and reorganized enterprises the deadlines are somewhat different. Let's look at the reporting deadlines for the following companies:

1. Creation. An organization that was formed before 09/30/2018 is required to report according to generally accepted rules, that is, before 04/01/2019. But those companies that were formed after September 30, 2018 must report not in 2019, but in 2020. That is, for the reporting period of 2019 plus the period of existence in 2018.
2. Reorganization. The company is required to report three months after making the latest changes to the Unified State Register of Legal Entities. This rule is established not only for companies that continued their activities, but also for “merged” companies that completed their activities.
3. Liquidation. An institution that has officially completed its activities is required to provide reports no later than three calendar months from the date of making the relevant entries in the Unified State Register of Legal Entities.