The procedure for compiling a report on financial results. How to Fill out a report on financial results on strings and their decoding

Accounting reporting falls on the shoulders of all entrepreneurial objects. Reporting documents must surrender annually. Basic document accounting reporting is an . As for the income statement, it is rather an additional document.

Profit and Loss Report Blanc (OKD 0710002 form) can be downloaded by.

Download Figure 2 Sample 2 can be software.

When making a profits and loss statement by a sample of the title part, you can safely be considered "Titulina" accounting balanceSince the information specified in this part will be the same. Each string of OKUD 0710002 form is filled with total indicators.

The form of a profit and loss report requires line-up filling, as in the balance sheet, while a slightly different is the order of filling, which is better to consider on several examples:

2110 - It is necessary to calculate the difference between the full revenue of this enterprise obtained in the implementation of goods or services, and the sum of the paid VAT. Data for this line takes from account 90 for sales.
2120 shows the cost after the exception of all costs, the data for this item is accepted from the debit of account 90.
2100 - This line is designed to determine the gross profit and is located as the difference in the rows indicated above.
2210 - The line is designed to show commercial costs, the values \u200b\u200bof which are taken from Debit 44. This also includes cost sums.
2220 - Before filling out a profit and loss statement, this value is taken from debit 44.

Sample of filling in profits and loss report

First sheet

Second sheet

The essence of the report on financial results

The income statement of the enterprise contains the amount of income of this object, which can be judged, how effectively this object works, as far as it is profitable, and also to view the growth of profits on it. This document is drawn up by increasing, which allows you to view the dynamics of growth or reducing income from activity.

This document is sometimes also called " financial report According to profits, "or the" report of financial results ", he plays a key role in the formation of the idea of \u200b\u200bthe activities of this object and the profitability of its founders.

Report on profit and loss is drawn up on the basis of profits, losses, the results of the implementation and non-engine processes, the company's costs for the implementation and production, other costs, as well as taxes, etc.

The profits and loss statement is fed in form 2 (OKD 0710002), which is provided for by law. With this form, it is established how profitably this enterprise and individual components of the entrepreneurial process.

A profit and loss account must fully characterize the profit of this enterprise. That is, at the expense of which it is obtained, the shares by type of activity, all costs for the implementation of the process of entrepreneurship, as well as net income after payment of the costs.

In order to correctly assess the trend in the development of an entrepreneurial object, it is necessary to make a comprehensive analysis of the income statement. It is this procedure that helps determine how effective the business model of this object of entrepreneurship is. It matters not only for those who control the company, but also for investors and lenders.

Good video about the essence of the profits and loss statement:

The structure of the income statement and loss is such that the most significant indicators are posted at the beginning of this document, depending on the degree of importance. After the main indicators, data fits on the sources of income and expenses that have an indirect attitude to the main way. Before making a profit and loss statement, it is also worth calculating the amount of tax payments that this enterprise produces, as this will directly affect the size net profitwhich will also be listed in the profile and loss report.

So, this species Reporting is mandatory for entrepreneurial objects and can be submitted to the simplified form of a report on losses and profits. The degree of importance of this document corresponds to the importance of the accounting balance. It helps to give an assessment of the profitability and profitability of the enterprise under study, therefore is important not only for controlling bodies, but also for managers themselves.

The form of 2 accounting reports is a report on profit and loss to all accountants. Most recently, he changed the name, but the essence remained the same. Where to find an actual form of a form? How to fill it right? How to check for errors? Replies to these and other issues will consider on the example in the material further.

Accounting: Forms 1 and 2

The financial statements are drawn up and submitted according to the forms approved by the Order of the Ministry of Finance of Russia of 02.07.2010 No. 66n. Accounting reporting - forms 1 and 2 - seemed by all organizations. In addition to forms 1, 2 accounting reporting there are applications to them (PP. 2, 4 of the order of the Ministry of Finance of Russia dated 02.07.2010 No. 66n):

report on capital changes;
report on cash flow;
explanations to the accounting balance and report on financial results.

For small enterprises in the composition annual reporting Mandatory is the representation of only the form of 1 accounting reporting and form 2.

Faced the difficulties in filling out accounting reporting? Ask on our forum! For example, experts advise the forum users to reflect a major transaction in the balance sheet.

Form 2 of the accounting balance: one report - two names

Form 2 of the balance sheet - under this name, we traditionally understand the reporting form, which contains information about income, expenses and financial results of the organization. Its actual form is contained in the order of the Ministry of Finance of Russia of 02.07.2010 No. 66n, in which it is called a report on financial results.

In the law "On accounting" from 11/21/1996 No. 129-FZ 21.11.1996 No. 129-ФЗ, this form was called a report on the profits and losses, and in the law replaced by 06.12.2011 No. 402-FZ - a report on financial results. At the same time, the form itself began to wear such a name more recently: "Profit and Loss Report" was officially renamed the report on financial results only 05/17/2015, when the order of the Ministry of Finance of Russia dated 04.04.2015 No. 57n, which made changes to the reporting forms .

By the way, now form 2 is not official, but the generally accepted name of the report. Official it has ceased to be since 2011, when the order of the Ministry of Finance of the Russian Federation dated July 22, 2003 No. 67n, which argued the former forms of accountability, which were named after: Form 1 "Accounting Balance", form 2 "Profit and Loss Statement", form 3 "Report on Capital Changes."

The form of a form 2 of the balance sheet is a table over which:

reporting period and date;
information about the organization (including OKPO, INN codes, OKVED, OKOPF, OKFS);
unit of measurement (most often it is expressed in thousand rubles.).

Table with reporting indicators consists of 5 graph:

the number of explanations to the report;
the name of the indicator;
row code (it is taken from Appendix 4 to order number 66n);
the magnitude of the reporting period and the same period last year, which is postponed from the report for last year.

Indicators of the past and reporting year must be comparable. And this means that last year in case of change of accounting rules should be transformed under the rules operating in the reporting year.

Report on financial results - decoding strings is made according to certain rules. Consider how to fill out individual report lines.

1. Revenue (row code - 2110).

Here show income on ordinary activities, in particular from the sale of goods, performance of work, providing services (PP. 4, 5 PBU 9/99 "Revenues of the Organization", approved by the Order of the Ministry of Finance of Russia from 06/05/1999 No. 32N).

This turnover on the loan account 90-1 "Revenue", reduced to the debit turnover of subaccounts 90-3 "VAT", 90-4 "excise".

About whether it is possible to judge the amount of revenue on accounting balance, read in the article "How does revenue reflected in the balance sheet?" .

2. Sales cost (line code - 2120).

Here is the amount of expenses on ordinary activities, for example, the costs associated with the manufacture of products, the acquisition of goods, the performance of work, the provision of services (PP. 9, 21 PBU 10/99 "Expenses of the Organization", approved by the Order of the Ministry of Finance of Russia from 06/05/1999 No. 33N).

This is a total debit revolution on subaccount 90-2 in correspondence with accounts 20, 23, 29, 41, 43, 40, 46, except accounts 26 and 44.

The indicator is given in parentheses, because it is deducted when the financial result is derived.

3. Gross profit (loss) (row code - 2100).

This is profit OT ordinary species Activities excluding commercial and managerial expenses. It is defined as the difference between the indicators of the strings 2110 "revenue" and 2120 "Cost of sales". The loss, as a negative value, is further reflected in parentheses.

4. Commercial expenses (row code - 2210, the value is recorded in parentheses).

These are different expenses related to the sale of goods, works, services (PP. 5, 7, 21 PBUs 10/99), that is, debit turnover on subaccount 90-2 in correspondence with account 44.

5. Management expenses (String code - 2220, the value is written in parentheses).

Here are the cost of managing an organization if accounting policies It is not provided for their inclusion in the cost, that is, if they are not written off on account 20 (25), but at the expense of 90-2. Then, on this line, debit turns are indicated by subaccount 90-2 in correspondence with the account 26.

6. Profit (loss) from sales (row code - 2200).

There are profits (loss) from ordinary activities. The indicator is calculated by subtracting the strings 2210 "Commercial expenses" and 2220 "Management expenses" from the string 2100 "Gross profit (loss)"; Its value corresponds to the account balance 99 according to the analytical account of profit (loss) from sales.

7. Revenues from participation in other organizations (row code - 2310).

These include dividends and the value of the property obtained by leaving society or during its liquidation (paragraph 7 of PBU 9/99). The data is taken from analytics on credit account 91-1.

8. Interest to receipt (Row code - 2320).

These are interest on loans, securities, commercial loans, as well as paid by the Bank for the use of money available at the Organization's current account (paragraph 7 of PBU 9/99). Information is also taken from an analyst on account credit 91-1.

9. Interest to payment (row code - 2330, the value is recorded in parentheses).

Reflect the interest paid in all types borrowed obligations (except included in the price investment asset), And the discount due to pay for bonds and promissory bills. This is an analyst at the debit of account 91-1.

10. Other income (code dates - 2340) and expenses (code - 2350).

These are all other income and expenses that have passed through 91 accounts except those mentioned above. Costs are recorded in parentheses.

11. Profit (loss) before tax (line 2300).

The string shows an accounting profit (loss) of the organization. To calculate it, the indicator of the line 2200 "Profit (loss) from sales" must be added to the values \u200b\u200bof the strings 2310 "Revenues from participation in other organizations", 2320 "Interest to receive", 2340 "Other incomes" and subtract lines 2330 "Interest to Pay "and 2350" Other expenses ". The value of the string corresponds to the account balance 99 according to an analytical account of accounting earnings (loss).

12. Current income tax (row code - 2410).

This is the amount of tax accrued to payment in accordance with the income tax declaration.

Organizations on specialists reflect on this line tax corresponding to the regime used (for example, UNVD, ESHN). If taxes in special modes pay along with income tax (when combining regimes), then indicators for each tax are reflected separately separate stringsintroduced after the indicator of the current income tax (annex to the letter of the Ministry of Finance of Russia from 06.02.2015 No. 07-04-06 / 5027 and 25.06.2008 No. 07-05-09 / 3).

Organizations applying PBUs 18/02 (approved by the Order of the Ministry of Finance of Russia dated November 19, 2002 No. 114n) further show:

constant tax liabilities (assets) (line code - 2421);
change it (string 2430) and it (line 2450).

On line 2460 "Other" reflects information about other indicators affecting net profit.

The net profit itself is shown on line 2400.

on the result of the revaluation non-current assetsnot included in the net profit (loss) of the period (line 2510);
the result of other operations not included in the net profit (loss) of the period (line 2520);
cumulative financial result of the period (line 2500);
basic and diluted profits (loss) per share (rows 2900 and 2910, respectively).

Signs the form of 2 accounting balance the head of the organization. Signature of the chief of chief from 05/17/2015 from it is excluded (order of the Ministry of Finance of Russia from 06.04.2015 No. 57n).

Financial Results Report: Filling Example

For clarity, we give excerpts from the operating station for 2018 (in rubles), formed before reforming the balance and necessary to fill the report on financial results.

Account (subaccount)
	Name
	Deferred tax assets
	Deferred tax liabilities

	Cost of sales

	Management expenses
	Profit / loss from sales
	other expenses
	Solo Other expenses
	Profit and loss
	Profit and losses (with the exception of income tax)
	Profit Tax
	Conditional Consumption for Profit Tax
	Permanent tax obligation

When reforming the balance of wiring DT 99.01.1 CT 84.01, net profit will be written in the amount of 8,590,800 rubles.

Based on the above data, we consider the form of 2 accounting reports - a sample of filling in 2018 (data for 2017 taken from last year's report):

Name of the indicator	For 2018.	For 2017

Cost of sales
Gross profit (loss)
Commercial expenses
Management expenses
Profit (loss) from sales
Revenues from participation in other organizations
Interest to getting
Percentage to be paid
Other income
other expenses
Profit (loss) before taxation
Current income tax
including regular tax liabilities (assets)
Change defused tax obligations
Change defused tax assets

Net income (loss)

Name of the indicator 2)	For 2018.	For 2017
The result from the revaluation of non-current assets, not included in the pure profit (loss) of the period
The result from other operations, not included in the net profit (loss) of the period
Cumulative financial result of the period
Reference Basic profit (loss) per share
Divorced profit (loss) per share

Where to find a form form 2 accounting balance

Blank form 2 accounting balance can be downloaded on our website.

Also templates of all forms of accounting and tax reporting There are on the website of the FTS RF in the section "Tax and Accounting Reporting".

RESULTS

Form 2, or report on finisults, is created on the form of the installed form and is subject to certain filling rules. Its data is shown from what kind of income and expenses are formed net income in the reporting period.

Gross profit or loss in the string is the difference between rows 2110 and 2120.

In the line, specify the debit turn on the subaccount "selling costs" or another similar subaccount account 90. In the line - by subaccount "Management Costs".

Profit from sales in the string is a line 2100, reduced to strings 2210 and 2220.

In the line, specify the credit turnover by subconto "dividends" to the account, in the string - by subconto "interest to receipt". In a string - debit turn to subconto "interest to payment".

Other expenses and income in lines and are any expenses and income from account 91, except for interest, dividends and VAT.

The line "Profit (loss) before tax" is a profit or loss of sales from a string 2200, adjusted for income and expenses from strings 2310 - 2350.

In the string, transfer the amount from the line of the leaf of 02 of the annual income tax declaration.

In the row, we turn turns on the subaccounts "PNO" and "PNA" to the bill. If I so more than the PNA, please specify in brackets, if on the contrary - without brackets.

The line will be the difference between credit and debit circulation in the account. Positive results indicate in brackets, negative - without brackets.

In the line, specify the difference between debit and credit turning on account. Positive result indicate without brackets, negative - in brackets.

The string is minimized. Show other incomes and expenses that are immediately referred to at the expense of 99, such as penalties and penalties for taxes.

To calculate the net profit in the line, adjust the profit or loss before tax from the string 2300 to the values \u200b\u200bof the strings 2410, 2430, 2450 and 2460. To check, compare the amount from the line 2400 with a circuit in account 99 in correspondence with the score - they should be equal.

There is no data for strings and usually, therefore the total financial result in the line is equal to net profit or loss in line 2400.

Example. Filling out a report on financial results

The estimated income tax on the declaration for 2018 - 1,869,800 rubles. Data on income and expenses are shown in fragments of accounting registers formed before the balance sheet. When reformed by wiring d 99 - to 84 pure profits 7 143 200 rubles.

Fragment of the operating station

Account (subaccount)		Turnover
room	Name	Debit	Credit
09	Deferred tax assets	47 000	40 000
77	Deferred tax liabilities	100 000	80 000
83	Extra capital
90	Sales	177 000 000	177 000 000
90-1	Revenue		177 000 000
90-2	Cost of sales	80 000 000
90-3	VAT	27 000 000
90-7	Sale expenses	25 000 000
90-8	Management expenses	30 000 000
90-9	Profit / loss from sales	15 000 000
91	Other income and expenses	14 036 000	14 036 000
91-1	Other income		4 000 000
91-2	other expenses	10 000 000
91-3	VAT	36 000
91-9	Balance of other income and expenses	4 000 000	10 036 000
99	Profit and loss	11 886 800	19 030 000
99-1	Profit and losses (with the exception of income tax)	10 036 000	19 000 000
99-2	Profit Tax	1 842 800
99-2-1	Conditional Consumption for Profit Tax	1 792 800
99-2-2	Conditional income on income tax
99-2-3	Permanent tax obligation	50 000
99-2-4	Permanent tax asset
99-3	Recalculation of tax on the profit of past years		30 000
99-4	Fines and penalties for taxes	8 000
99-9	Other profit and losses
99-99	Profit (loss) after taxation

Reverse Salde Vedomity by Subscent 91-1

Refurbished statement on subaccount 91-2

Financial Results Report: Examples of filling, necessary forms + Guide to describe each nuance of this document in the form of a simple table.

If you are an entrepreneur, then sooner or later, let him really do not want, but taxes will have to pay.

And how does the state know about how much taxes from you? That's right - from your required reports.

This is the most, perhaps, the important report today and let's talk.

What is this document? This is "great and terrible" report on financial results, example Which we are today and consider in all details.

Financial Report: An example of how to correctly evaluate your business

In this section, we will consider briefly the concept of such a tool of financial control over small and medium-sized businesses, as "a report on financial results", the form of which, by the way, has been updated not so long ago - in 2015.

If briefly, the report on financial results (an example is available on the website of the Ministry of Finance - http://minfin.ru/ru/document/?id_4\u003d58358.), is basic in terms of evaluating the work of a particular enterprise.

By itself, he is one of the species financial statements Enterprises, and enters the overall accounting unit.

From a regulatory point of view, it enters the scope of control of the Ministry of Finance, on the initiative of which a number of new regulatory acts and editors were adopted to the "optimization" of the business.

In practice, it was one of the increase in control over cash flows in Russia to increase tax fees in the treasury.

A report is submitted for a certain period of time - month, quarter, year. For different industries and for different cases Accepted different requirements.

Important moment - this document must be detailed, and all the numbers in it must be confirmed.

It means that basic indicators The company's financiality may not be enough to fill it, because there will have to give additional explanations and indicators.

Second important momentwhich is undesirable to forget: a report on financial results is an example of a "dynamic" document.

In other words, his task is to show everything in dynamics, in comparison with earlier shows, because it requires making each little thing. Non-infliction threatens administrative punishment.

The report is accounting.

Two years ago, it was decided that for this it is necessary to use "Form 2", as indicated on the website of the Ministry of Finance.
The document is obliged not only to record damages or profit, but also indicate their exact cause.

Interestingly, it is necessary to serve in an electronic or computer-readable form, since it is studied in automatic mode.

We study on the example of the report on financial results

A report on financial results, an example of which can be seen below, begins with filling out data on the enterprise: name, details, description of the activity.

There, at the beginning, the date is indicated at the time of filing and units of measurement.

The financial report is a document that all arrivals and expenses of your enterprise should take into account.

The first and most important section is revenue, followed by the cost of production costs, as well as other expenses associated with the main activity.

After that, it is worth filling the rest (not related to the main activity) income and expenses, including bank interest, loans.

Then there is a section dedicated to income taxes (for the sake of this tax, the report, in fact, is needed by the state) and other (including deferred).

The final part of the report by calculating the enterprise is completed without income tax.

Note that all this, as already mentioned, is shown in the dynamics - in comparing the current reporting period with similar indicators of the previous one.

Here, let's say our document is filled in 2016, it means that they compare it since 2015.

It is also important that each graph (which means each indicator, which contains a report on financial results, the example of which we considered) has its own code assigned to the Ministry of Finance of the Russian Federation.
This is necessary for automatic analysis by fiscal organs.

For an entrepreneur, this means that each of your indicator (revenue, income, costs - all) has a specific code that cannot be changed, otherwise there will be an error, and errors in accounting reports are punishable by administrative measures.

Financial Results Report: Example that requires explanation

Despite the fact that this report on financial results (an example in proof) is small - only one page, wroks with it can be a lot. Especially if you are not an accountant, but simply (IP).

Therefore, we will stop at some problem moments - especially on terminology.

1. "Ordinary" activities

№	Term / String	Description
1		Under the "revenue" means those tools that you received during the reporting period from sales of goods or services. Nuance - revenue is indicated minus fees, excise taxes and taxes.
2	Cost of sales	this amount equals actual costs for the production of vaja products.
3	Commercial expenses	this includes the cost of advertising, delivery and storage of pro-duki. And also for the rental of commercial premises.
4	Management expenses	most companies operating in trade and supply market segments of the market are not filled. It concerns only those firms that they write off the amounts on account 90, which were previously indicated on the account 26 in the category " General running costs" Details - on the website of the Ministry of Finance ( http://minfin.ru/ru/perfomance/accounting / mej_standart_fo / kons_msfo)
5	Gross profit	an indicator of profit without deduction of taxes, excise taxes and costs (including this, the parameter would be called "net profit"). In fact, it shows how many products you have implemented and how many semi-chile funds from sales.
6	Gains or losses from sales	in this case, everything is simple: this is the difference of revenue to the cost and other administrative and commercial expenses.

2. "Other" activities of the company (represent a separate subsection)

№	Term / String	Description
1	Revenues from participation in other organizations	legal entities can own shares (share packages) in other legal entities. Thus, the holding can have a share in dozens of companies, from this and receive dividends - main income. Here and it is necessary to reflect the income from valuable papers or participation In other organizations.
2	Interest to getting	a more specific option continuing the previous topic. Maybe profit in the form of interest - here you need to specify, in the form of which exact interest (from which): interest from issued loans, dividends on shares, interest from deposits.
3	Percentage to be paid	similarly, the previous one, but on the contrary - indicate not profit by interest, and the costs - according to the same loans, for example.
4	Other income	all that has not entered the previous sections. This is also made by unformed profit over the past year (if there is something), as well as profit from the non-mining type of activity (for example, from the sale of old furniture after purchasing a new one).
5	other expenses	similar to the previous graph, but already about expenses. Here are fines, penalties and other irregular payments. By the way, if you are prescribed a fine for incorrectly executed report, it will also need to be indicated here.
6	Current income tax	here everything seems to be simple: indicate the amount of tax on your company's profits.
7	Net profit or loss	earlier we entered gross profits, and mentioned net profit. So, if such net profit is available - then you need to make it here. If there is no profit for the reporting period, but there is, respectively, the loss, then it should also be fixed here.
8		all that was not included in previous graphs in our report on financial results, the example of which we study, point out here. Here you can make explanations to the previous graphs if they require it.

An example of a report on financial results from the Ministry of Finance

One-page document seems to be not so complicated, but in poorly spent entrepreneurs who need to fill out not only this report, but also a lot of other pieces, it can cause a number of questions.

The Ministry of Finance tried to respond in advance to the most frequent of them.

So, a report on financial results: an example of recommendations from the Ministry of Finance of Russia. You can find these comments in the official letters of the Ministry of Finance.

So, his message dated February 6, 2015 ( http://minfin.ru/ru/document/?Group_type\u003d&q_4\u003d&document_numer_4\u003d&m_date_from_4\u003d 06.02.2015&m_date_to_4\u003d 02.02.2015&p_date_from_4\u003d&p_date_to_4\u003d&t_4\u003d774652065&order_4\u003dp_date&dir_4\u003ddesc.) The agency devoted an explanation of innovations.

The first thing that draws the knob is: all the amounts that are specified in the report should not take into account VAT and excise taxes.

Next - all expenses indicate without a sign "-", but in parentheses. And all this in comparison with the previous reporting period - an exception only if the previous report for some reason was not accepted (for example, the regulator found it erroneous and returned to refinement, or the company passed the reorganization, changed the scope of activity).

In the latter case, by the way, the difficulties begin - the Ministry of Finance recommends that the past report itself is not changed, but the previous data will change so that they can be comparable to the current indicators.

At the same time, it is necessary to clarify this numbering before filling in the same Ministry of Finance or in order of department No. 66n ( http://www.consultant.ru/document/cons_doc_law_103394.).

Reports without numbering lines controlling authorities will not be taken or will be considered an error and impose administrative penalties.

"Code cannot be changed"

Separately, it is worth saying about the numbering of strings.

It is not easy to stagnate ordinal diquses - we have already written that each line and graph have their own code. That's it, it is.

To not be confused, we give codes from the order of the Ministry of Finance in the form of two tables. Note that we will consider only codes in the range of 2100-2200, because they concern "ordinary" activities.

If you have an "unusual" activity, you will have to study this issue in more detail - in this case, universal tips will not always be able to help you.

So, what to write in a certain column "ordinary" accountants:

Now check what we have made to our document so that you can correct the error on time.

Summing up, add that each graph of the report has its own characteristics. Part we indicated - the most common lines, but the row was lowered.

For example, if your company is like entity Gets any income in the form of pro-cents, then specify specific monetary amounts.

But if you specify losses in the "interest" category, then it is necessary to indicate exactly the interest - with explanations in the column who and for what.

All these nuances are private, and it is simply impossible to cover them - a lawsuit is needed from your sphere.

The report on financial results 2017-2018 contains the "Other" string, which includes information that are not included in other indicators. String 2460 of the Financial Results Report and its decoding in 2018. In order to properly fill out the report, it is subject to consideration by this article.

Income statement

The need to submit a report to the IFTS and its form is installed in three regulatory acts:

The classification of profits and losses in the report is carried out on the basis of PBU 9/99 and PBU 10/99 and divides them on others and from conventional activities.

IN common order The form specified in Appendix 1 to the specified order is applied.

When filling out the form in 2018, it should be very attentive, because For individual errors, which caused a significant difference in information, may be responsible for h. 1 tbsp. 15.11 Administrative Code.

Conditionally, the report can be divided into three parts:

header part (contains basic information about the organization, reporting period, reporting date);
the main part (table with the content of sum values \u200b\u200bcharacterizing the result of financial and economic activities for the corresponding period of time, incl. the "Other" line);
final part (contains the signature of the head of the organization and the date of the report).

Row "Other"

This line includes information about individual indicators, which, although not included in other indicators reflected in the report, have a direct impact on the net profit of the enterprise. This follows from p. 23 PBU 4/99. Along with this line, the company, if necessary, has the ability to independently envisage and enter additional lines to the report, including the corresponding indicators that are not included in other lines.

String 2460 report on financial results and its decoding

Row 2460 may include, in particular, the following information:

on the sanctions applied in relation to the enterprise for various violations;
deferred tax asset (written off in Dt 99);
deferred tax liabilities (written off in CT 99);
summion differences from recalculating deferred tax assets and deferred tax liabilities as a result of oscillations of the value of the income tax rate;
the amount of the accrued trading collection and others.

Account information, reflected in line 2460

The corresponding indicator of the report under consideration is taken from analytical accounting On account 99 in terms of the above information.

The indicator of the string "Other" is equal to the value as a result of subtracting from the value of turns from Dt 99 (in terms of fines, written off deferred tax assets) the values \u200b\u200bof turnover of CT 99 (in terms of disintended tax obligations).

In case of exceeding the debit indicator over the loan turnover, the corresponding value is included in the report surrounded by round brackets.

If there is a positive difference between credit and debit revolutions, the value is indicated in line 2460 without brackets.

If an enterprise that fills in this form of the report is "Specramp" and is not a fee for income tax, then in the line under consideration, it reflects the amount of the appropriate tax paid on such a special (for example, USN or UNVD).