Finally I finished the process of drawing up explanatory notes By the annual accounting reportingTo which he decided to approach, fulfilling the requirements of the current legislation.
I offer you your explanatory note. Simultaneously with the text I give possible comments.
So, on the form of the organization (if any) we write the following:
Explanatory note
for annual accounting reporting
Limited Liability Company
"OUR COMPANY"
For 2011
Introduction
The accounting statements of the Limited Liability Company "Our company" for 2011 was formed under the simplified system established for organizations - subjects of small business in P.6 of the Order of the Ministry of Finance of the Russian Federation of July 2, 2010 No. 66n "On the forms of Accounting Registration of Organizations", namely:
Accounting reporting in 2011 is formed in the following volume:
1) accounting balance;
2) profit and loss statement;
3) a report on capital changes;
4) Movement Report money;
5) Explanations to accounting balance and a profit and loss statement (in tabular form, taking into account Annex 3 to the Order of the Ministry of Finance of the Russian Federation of July 2, 2010 No. 66n);
6) True explanatory note.
Information, the disclosure of which in the reporting is provided for by individual accounting standards, but which is not available in the reporting forms listed in PP.1-5, presented in this explanatory note.
This section was introduced by me not at the request of the legislation, but by the trend of the soul - I wanted to start with some introduction. I think the section can be completely omitted (I have appeared in my explanatory note for the first time).
1. a brief description of Enterprises
OUR FIRMA LLC INN 0000000000 is registered Interdistrict inspection Federal tax Service No. 46 in Moscow on January 1, 2010 for OGRN 0000000000000. As of December 31, 2011 Authorized capital In the amount of 10,000 (ten thousand) rubles consists of the nominal value of the share of participants and paid by the participants completely (100%). The authorized capital of the Company consists of a share of one individual (the only founder).
LLC "Our company" (hereinafter referred to as the Company) is a company representing a set of services to create a very important Systems for civil I. industrial facilities, ranging from the design of infrastructure and installation of preparatory structures, equipment supply and ending with the service of these wonderful customer systems.
Main activities in the Company - wholesale other machines, devices, equipment of general industrial and special purpose; assembly, commissioning, repair work, maintenance and development working documentation. Geographical sales markets - all regions of Russia (representative offices and branches in other cities are not available; Supply to other regions is carried out with the involvement of transport companies).
Requirements p.27 PBU 4/99. Data for the 2nd and 3rd paragraph can be taken from the company's website, from advertising booklet Or make text along with the leader.
The average annual number of employees for 2011 is a XX person.
The number of works on December 31, 2011 - XX man.
The sole executive body of the Company is CEOIn accordance with decision No. 1 of the sole founder, Ivanov Ivan Ivanovich appointed.
Requirements p.31 PBU 4/99.
2. Explanations to the profits and loss report
2.1. Deciphering string 2110.
Revenue from the sale of goods performed, the services rendered for 2011 amounted to (without VAT) - XXXXX thousand rubles. (p.2110).
LLC "Our company" is a multidisciplinary enterprise. Revenue and expenses by type of activity are presented in Table 1.
Table 1 (in thousand rubles)
Kind of activity
Revenue from sales (without VAT)
Cost price
Name of activity (OKVED code xx.xx.x) Xxxxx (p.2120)
Total line 2110 Total on line 2120 The main activity of the Company was profitable.
Requirements p.27 PBU 4/99.
2.2. String decryption 2120 and 2210
The cost of production costs (costs of circulation) of society for the reporting year (rows 2120 and 2210) are presented in Table 2:
Table 2 ( in thousand rubles.)
Requirements p.27 PBU 4/99. Deciphering indicators - by analytics used in accounting accounts (20,25,26,44).
2.3. Deciphering string 2340.
The composition of other incomes of the Company for the reporting year (Row 2340) is presented in Table 3:
Table 3 ( in thousand rubles.)
Requirements p.27 PBU 4/99.
3. Explanations for cash flow report
3.1. String decryption 4119.
The composition of other arrivals from current operations (line 4119) is presented in Table 5:
Table 5 ( in thousand rubles.)
Requirements p.29 PBU 4/99.
3.2. String decryption 4129.
The composition of other payments from current operations (Line 4129) is presented in Table 6:
Table 6 ( in thousand rubles.)
Requirements p.29 PBU 4/99.
4. Explanations on the assessment obligations reflected in accounting and reporting
4.1. At the end of the reporting year, the Society formed an appraisal obligation to pay for vacation workers for spent time in the amount of XXXX thousand rubles. The total number of days of vacation due to employees as of December 31, 2011 - XXX day. The expected deadline for the fulfillment of the obligation is during 2012.
Requirements pb.3 PBU 8/2010, p.22 PBU 10/99.
5. Explanations on the assessment reserves reflected in accounting and reporting
5.1. The reserve for doubtful debts as of December 31, 2011 was not formed due to the lack of grounds for the formation (outstanding debt is recognized by the buyer, the receipt of payment is expected on time until 30.06.2012).
5.2. The reserve under the reduction of the cost of the MPZ as of December 31, 2011 was not formed due to the lack of grounds for the formation (the remnants of the MPZ did not lose their initial properties, their current market value did not decrease).
Requirements P.6 PBU 21/2008.
6.Financial Express Analysis of the Enterprise
LLC "Our company" is at the initial stage of development, characteristic features which are small turnover and high risks of cash deficit.
6.1. Structure of balance assets
100% of the specific gravity in the structure of the total assets of the balance sheet (hereinafter - BB) at the end of the reporting year falls on current assets, which indicates the formation of a sufficiently mobile structure of assets that promotes the acceleration of the company's turnover. The company has a "light" structure of assets, which indicates the mobility of the property of the enterprise.
6.2. Structure of balance liabilities
Sources of formation of aggregate liabilities of the enterprise are capital and reserves (53%) and short-term liabilities (47%).
The presence of unallocated profits at the end of the reporting year indicates the effective activities of the enterprise.
6.3. Efficiency of activity
Profitability Sales: For one ruble turnover, the company received 7.54 rubles net profit.
Profitability of own capital on profits before taxation: For one ruble, invested by owners, the company received 125.41 rubles in the reporting year profits before tax.
The profitability of assets is 66.72%, which indicates a high efficiency of utilization.
Formulas for calculating indicators are shown in Table 7.
Table 7.
Name of the indicator Formula for calculations
Payment
(in thousand rubles)
The value of the indicator
Profitability ratio of sales (p.2200 op /
(p.2120 + p.2210 + p.2220 ap)) * 100
The profitability coefficient of own capital on profits before taxation (p.2300 op /
p.1300 BB) * 100
The profitability coefficient of assets for profits before taxation (p.2300 op /
P.1600 BB) * 100
6.4. Financial stability
The values \u200b\u200bof liquidity coefficients indicate a good solvency of the enterprise (coefficient current liquidity It is 2.14, the urgent activity coefficient is 1.98, the absolute liquidity ratio is 1.15, pure circulation capital - 1.09).
According to the results of the fiscal year, a sustainable financial position of the enterprise can be stated as a result of a skillful management of the entire combination of industrial and economic factors. So, coefficient financial independence is 0.53, the coefficient of working capital of working capital own sources of financing - 0.53, total liabilities for total assets - 0.47, total liabilities own capital – 0,88.
Formulas for calculating indicators are shown in Table 8.
Table 8.
Name of the indicator
Formula for calculations
Payment
(in thousand rubles)
The value of the indicator
The ratio of absolute liquidity (pp.1240 + p.1250) / (p.1510 + pp. 1520 + p. 1540 + pp. 1550) (BB) COefficient of urgent liquidity (pp.1230 + p.1240 + pp.1250 + pp.1260) / (p.1510 + pp. 1520 + p.1540 + pp. 1550) (BB) The coefficient of current liquidity 1200 / p.1500 (BB) from 1.5 to 2.5
Pure circulation capital (p.1200-p.1250) / (p. 1500-pp. 1530-pp. 1540) (BB) Financial Independence Coefficient p.1300 / p.1700 (BB) Coefficient of working capital of capital own sources of financing (p.1300-p.1100) / p.1200 (BB) Total obligations to total assets (p.1400 + pp. 1500) / p.1600 (BB) Total Obligations for Own Capital (p.1400 + pp. 1500) / p.1300 (BB)
REQUIREMENTS P.4 of the Bow. Accounting 129-FZ. The law does not say how the scope will be necessary and sufficient. The approach may be as follows: a set of indicators reflected in the explanatory note must characterize the enterprise in such a way as we ourselves. For example, if we want to show that we are all wonderful - we lower those indicators that indicate the opposite, and indicate only those indicators that our wonderful state will confirm. And on the contrary: we want to show that everything is bad, we are involved in the explanatory note it is those indicators that will testify about it.
7. Accounting Methodology
LLC "Our company" is conducting accounting in accordance with accounting policies enterprises approved by Order No. 06 of 08.08.11 developed on the basis of and in accordance with Federal law RF on 21.11.96. No. 129-FZ "On Accounting", the Regulation on accounting and accounting reporting in Russian Federation (approved by the Order of the Ministry of Finance of the Russian Federation of 29.07.98 No. 34N), accounting standards for individual issues Accounting.
The main methodological provisions of the accounting section accounting Policy:
7.1. As part of fixed assets, objects of labor with long-term (more than 12 months), the period of use and the cost of over the limit established in the PBU 6/01 for assets, the reflection of which is allowed as part of material and production reserves.
7.2. Depreciation by fixed assets is charged linear in the entire period useful usedefined in accordance with the norms of the Decree of the Government of the Russian Federation of 01.01.2002 No. 1.
7.3. The revaluation of fixed assets voluntarily is not carried out.
7.4. The acquisition of material and production reserves is reflected in accounting with an assessment of the actual cost in account 10 "Materials".
7.5. The used estimate of stocks and calculating the actual costs released into the production of material resources: at the cost of the first procurement time (FIFO).
7.6. The cost of special equipment and overalls is repaid at the same time when put into operation.
7.7. Purchased goods when selling (vacation) are estimated at the cost of the first time to acquire material and industrial reserves (FIFO method).
7.8. For accounting direct costs of basic production used browse method accounting. The base for the distribution of general production spending between calculation objects is wage Personnel directly participating in the work on request.
7.9. Indirect costs are reflected in the account 25 "general production expenses", account 26 "general expenses" (in the absence trade activities).
7.10. Indirect costs collected in the account 26 "General Expenditures" are written off monthly directly on account 90 "Sales".
7.11. Managed expenses include only general running costs excluding elements of general production costs.
7.12. When making trading activities, income and expenses are conducted as a whole (by a boiler method), without breaking under contracts and accounts. Sale expenses and commercial expenses are taken into account on account 44 and are included in the cost of sold products, goods, works, services in full in the reporting period of their recognition as expenses ordinary species Activities.
7.13. Reserves of upcoming expenses and payments are created in accordance with applicable law.
7.14. Income and accounting costs are recognized by the accrual method (at the time of the transfer of ownership of goods to the buyer or at the time of acceptance by the customer, the provision of services).
7.15. For accounting for income tax payments at the enterprise, PBU 18/02 "Accounting for income tax payments" is applied. Information on the current income tax is formed in accounting by adjusting the conditional consumption for income tax on the amounts recognized in the reporting period tax assets and obligations, as well as the sum of differences between recognized and redeemed in the reporting period, the amounts of deferred tax assets.
7.16. Estimated reserves are formed in accordance with the methods enshrined in accounting policies.
7.17. Estimated liability On payment of vacations is formed in accordance with the methodology enshrined in accounting policies.
7.18. In connection with the classification of the enterprise to small business entities, the following provisions are not applied accounting:
- PBU 11/2008 "Information on related Parties";
- PBU 16/02 "Information on the Terminated Activities".
7.19. In connection with the attribution of an enterprise to small business entities, accounting reporting is formed under a simplified system established for enterprises-subjects of small businesses in P.6 of the Order of the Ministry of Finance of the Russian Federation of July 2, 2010 No. 66n "On the forms of accounting reporting of organizations", namely:
(a) The accounting balance and income statement includes indicators only by groups of articles (without detailing indicators under articles);
b) applications to the accounting balance and profit and loss report provide only the most important information, without knowing which is not possible to assess the financial position of the organization or financial results of its activities.
In order to form indicators of the balance sheet, the amount of which the ratio of which is not less than 80% is significantly recognized.
7.20. Changes made to accounting policies for 2012 are technical.
8. Methodology of reference tax accounting
LLC "Our company" leads tax accounting in accordance with the accounting policy of the enterprise, approved by Order No. 06 of 08.08.11, developed in accordance with Tax Code RF.
Main methodological provisions tax section Accounting Policy:
8.1. The date of implementation in order to calculate the value added tax is recognized as funds are received in the payment of shipped goods (work performed, rendered).
8.2. For the purpose of calculating the income tax, income and expenses are recognized by the method of accrual.
8.3. The method of evaluating the materials used in the performance of work (provision of services), as well as purchased goods during implementation: at the cost of the first time of acquisitions (FIFO).
8.4. According to the amortized property, depreciation is accrued linear method According to the depreciation standards, determined at the time of commissioning the object. Special coefficients and reduced depreciation rates are not applied.
8.5. Reserves of upcoming expenses on warranty repair And the main maintenance is not created. Specified expenses They are recognized for tax purposes in the reporting (tax) period when they were implemented.
8.6. The reserve for vacation pay is created in accordance with Article 324.1 of the Tax Code of the Russian Federation on the methodology enshrined in accounting policies.
8.7. The reserve of the upcoming expenses for the payment of annual remuneration for service for years and is not created at the end of the year.
8.8. Reserves dubious debt Created in accordance with Article 266 of the Tax Code of the Russian Federation.
8.9. Reporting period for income tax: quarter. The company applies the following procedure for paying advance payments during the year:
- payment of the tax by monthly advance payments, calculated on the basis of the profits obtained for the last quarter (no later than the 28th of each month in the reporting period),
- payment at the end of the year (no later than March 28 years, following the expired tax period).
8.10. Changes made to tax accounting policies for 2012 are technical.
There is no specific requirement for the inclusion of information on tax accounting policies to reporting in legislation, but this section is relevant to me: the differences arising between accounting and tax accounting are obliged to reveal (pb 25 PBU 18/02).
Similarly, it can be said about the next section: most of it is included in the text not based on the requirements of accounting legislation, but to show that the company contains tax accounting in accordance with the requirements of the Tax Code, and as an explanation for the differences that arose in accounting.
9. Explanation of tax returns
9.1. Profit Tax
In accordance with Article.313 of the Tax Code of the Russian Federation, the company calculated the tax base on the basis of the tax period based on tax accounting data.
Payment tax base For the tax period, in accordance with the norms established by the Tax Code of the Russian Federation, based on tax accounting data by a growing result from the beginning of the year.
In accordance with Article 315 of the Tax Code of the Russian Federation, the tax base calculates the data given in Table 9:
Table 9. (in thousand rubles)
1. The period for which the tax base is determined (from the beginning of the tax period by a growing outcome) From July 22, 2011 on December 31, 2011 2. The amount of income from the implementation obtained in tax period, including: 1) Revenue from the sale of goods (works, services) own production, as well as revenue from the sale of property, property rights; 2) revenue from sales valuable papersnot applying to the organized market; 3) revenue from the sale of securities adding on the organized market; 4) revenue from the sale of purchased goods; 5) revenue from the implementation of fixed assets; 6) revenue from the sale of goods (works, services) serving industries and farms. 3. The amount of expenses produced in the tax period that reduces the amount of income from sales, including: 1) the cost of producing and selling goods (works, services) of its own production, as well as expenses incurred in the sale of property, property rights; 2) costs incurred in the implementation of securities that are not applying to the organized market; 3) expenses incurred in the implementation of securities applying to the organized market; 4) expenses incurred in the implementation of purchased goods; 5) costs associated with the implementation of fixed assets; 6) expenses incurred by serving industries and farms in the implementation of their goods (works, services). 4. Profit (loss) from sales, including: 1) Profit from the sale of goods (works, services) of its own production, as well as profit (loss) from the sale of property, property rights; 2) profit (loss) from the sale of securities that do not apply to the organized market; 3) profit (loss) from the sale of securities adding to the organized market; 4) Profit (loss) from the sale of purchased goods; 5) Profit (loss) from the implementation of fixed assets; 6) Profit (loss) from the sale of serving industries and farms 5. The amount of non-revenue income, including: 1) income on operations with financial instruments urgent transactions treated in the organized market;
2) Revenues for operations with financial instruments of urgent transactions that are not traded in the organized market.6. Amount nonealization expenses, in particular: 1) costs for operations with financial instruments of urgent transactions treated in the organized market; 2) costs for operations with financial instruments of urgent transactions that are not applicable in the organized market. 7. Profit (loss) from non-engineering operations 8. Total tax base for the tax period According to tax accounting, taxable profits amounted to XXXX thousand rubles.
According to accounting, profit before tax amounted to XXXX thousand rubles. (p.2300 ap), net profit - xxxx thousand rubles. (p.2400 ap).
Actually, to this place, section 9.1 can be omitted. Tables 10,11,12 reflect the requirements of p.25 PBU 18/02 (if it is applied in the organization).
Factors that influence the deviation of taxable profits from accounting profits are presented in Table 10.
Table 10. (in thousand rubles)
Types of income and expenses
Amounts taken into account when determining the accountant profits
Amounts taken into account when determining the taxoga-generated profits
Differences arising in the reporting period and entailed adjustment of a conditional income tax for income in order to determine the current income tax
Expenses made by the organization at the expense of net profit
Expenses reflected in accounting on accounting account for other income and expenses (in accordance with PBU 10/99), but not taken into account in the taxation of profits (in accordance with the Tax Code)(constant difference increasing the tax base)
Excessive executive expenses (constant difference increasing the tax base)
Using the data shown in Table 10, produced required calculations For income tax in order to determine the current income tax (Table 11):
Table 11.
The size of the current income tax formed in the accounting system and payable to the budget reflected in the income and loss statement and in the income tax declaration is xxx thousand rubles.
In order to verify the impact of the mechanism for reflection of income tax payments in the accounting system for the correctness of the calculation of income tax, intended for payment to the budget, the current income tax has been calculated using the method of adjusting accounting data in order to determine the income tax base.
The required adjustments are indicated in Table 12:
Table 12. (in thousand rubles)
1. Profit before tax under the profit and loss statement (accounting profit) (p.2300OPU) 2. Increases in touch: the amount of expenses produced by the organization at the expense of net profit the amount of expenses reflected in accounting on accounting account for other income and expenses (in accordance with PBU 10/99), but not taken into account in taxation of profits (in accordance with the Tax Code) excessive executive expenses 3. Total taxable profit Current income tax \u003d XXXX (thousand rubles) * 20/100 \u003d XXX (thousand rubles)
9.2. Value added tax
Calculation of the amount of value added tax payable to the 2011 budget on the basis of tax Declarations, produced in accordance with Chapter 21 of the Tax Code of the Russian Federation. In 2011, LLC "Our Firm" did not carry out operations released from taxation.
Section 9.2 can also be omitted.
10. Information on the distribution of net profit
At the time of signing the accounting statements, LLC "Our company" for 2011, it was not approved by the only founder, the decision on the distribution of profits remaining at the disposal of the Company after taxation is not accepted.
CEO
Chief Accountant
Section 10 was introduced by me to end logically, although in the light of PBU 7/98 it seems to me appropriate.
I hope my experience will be useful to someone.
I wish all accountants, overlooking annual reporting, creative success!
Source: Clerk.ru.
Explanatory note K. annual reporting Together with the accounting balance of the organization, it is necessary to submit as part of the accounting reporting within 90 days at the end of 2013. .
The date of submission of accounting reporting for the organization is considered the day of its postal shipment or the day of the actual transfer of it by affiliation.
If the date of the presentation of the accounting statements falls on a non-working (day off) day, the first day of the working day following it is considered the first working day following it (p.47 PBU 4/99).
For microenterprises and small enterprises, Dan, where in detail, the remnants and turnover are considered, which accounts are accounting for accounting and a report on financial results for small business entities (the form of the CBD 0710098).
Relying on Law No. 402-FZ "On Accounting", the order of the Ministry of Finance No. 66n, and the provisions of the current PBUs are shown
An example of filling out an explanatory note to annual reporting for 2013 with comments and explanations
The article will help to draw up the balance, discussed in detail the remnants and turnover, which accounts are accounting for accounts and a report on financial results for small business entities (CBD form 0710096). Download Balance Forms and Financial Results Report. Simplified accounting reporting for small enterprises. Download the taxpayer program version 4.46.
Note: Filling out the forms of accounting (financial) reporting to small businesses and NGOs new form KND 0710096.
Information disclosure: Financial statements, balance sheets and all other forms for free.
Reporting via the Internet. Kontur.Exter
FTS, PFR, FSS, ROSSTAT, RAR, RPN. The service does not require installation and update - reporting forms are always relevant, and the built-in check will provide a report from the first time. Send reports in the FTS directly from 1C!
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Since reporting for 2011, the Organization accounts for reporting on forms approved by the order of the Ministry of Finance No. 66N of 02.07.2010. The balance sheet should characterize the financial position of the organization as of the reporting date. -
An example is shown to compile a report on financial results for the organization for 2013 with comments and explanations. -
Starting with the financial statements of 2011, an accounting status "Report on cash flow" (PBU 23/2011) is applied (PBU 23/2011), which was introduced to approximate Russian accounting standards for international standards
Legally, an explanatory note is not a mandatory report, although it is included in the annual financial statements. At the same time, there are situations where such a document is simply necessary. Let's look at what cases this document needs and in what form it should be drawn up.
Explanatory note: Essence and content
In fact, the explanatory note to the tax authorities are not needed. It is constituted so that the company can confirm its positive reputation:
- the fuller all the figures from the report are disclosed, the more transparent will look like the company's activity;
- an explanatory note will make the company maintaining the firm in the eyes of potential companions, and will also allow to attract third-party investors;
- an explanatory note is an opportunity to avoid various issues from the regulatory authorities.
Experts recommend to draw up an explanatory note with the same periodicity as accounting reporting. Why explain accounting documentation? For example, to determine the final digit " accounts receivable"It is necessary to take into account the remnants of all calculations, as well as, take into account the amount of the reserve, which is not specified separately in the balance sheet, however, it may be interesting for certain investors.
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As a rule, explanations only to the accounting balance is not done, since the balance is not compiled, but in conjunction with additional reports. In this regard, the explanation must be performed on all submitted reports immediately. The explanatory note must be present to the decryption of all lines of balance. For example, from the report on the financial performance of the company, we receive an idea of \u200b\u200bthe company's net profit, however, it is part of such a balance line as " Undestributed profits" Accordingly, this indicator necessarily needs to be decoding.
Most often, lines decryption are made in the form of tables, where the number and the name of the line in one column is specified, and the second is an explanation. In addition to decryption, the following points must be specified in the explanatory note:
- general information about the company: details, founders, date of creation, organizational form, other data on the firm;
- the main states of accounting policies;
- the structure of the balance in the percentage;
- assess assessment and analytical financial indicators: liquidity, stock availability, profitability;
- composition of fixed assets, company reserves in value terms;
- salary fund;
- issued and obtained support;
- other information about the work of the company.
An explanatory note is signed by the head of the enterprise and is assigned to the stamp of the company. But, in general, all the specified points are not mandatory for filling.
Sample filling explanatory note to annual accounting reporting
The general, unified form of an explanatory note for annual accounting reporting does not exist, therefore, this document is made arbitrarily. Explanatory notes are determined by the manual, depending on how complete the indicators should be:
All explanatory information is indicated in arbitrary form and may contain in addition to tables, graphs and charts. It is possible to detail the information in a variety of way, it all depends on how detailed the manual wants to disclose information about the work of the company. The most important thing is that the information is as reliable and useful.
In the practice of work of accounting, the degree of disclosure is established by necessity and depending on the curator. So, to submit a balance on the team (in the head office) some indicators can be clarified, and for taxable others.
What is an explanatory note to accounting reporting
The definition of the accompanying documentation proceeds from the provision of Article 5 of the Regulation on Accounting (PBU) 4 1999. The volume of the application is determined by the requested authorities, also depends on. Large enterprises during reporting period can be occupied by the preparation of several hundred loss of explanatory note.
The document itself usually contains deciphering key indicators of an enterprise, which are of interest to verifying or. The note may provide calculated indicators, such as the turnover coefficient, profitability, or reserves. Numeric parameters are calculated based on lines of accounting balance.
A considerable part of the content is a description of the reasons for the formation of receivables and payables, consequences of an increase or decrease. If in the reporting period there was bonuses (depreciation) for jobs for workers, employees, managers. Often, the note indicates the facts of displacement or disposal of large assets, reasons (orders for the enterprise).
What is an explanatory note to the accounting reporting, will tell the video below:
Concept and regulatory
The main regulatory act for the purpose of drawing up notes with explanations is PBU 4 of 1999. This regulatory document Confers the need to form a document, but does not displays its content. The structure and degree of information disclosure determines enterprises based on the appeal of affiliated persons and controlling bodies. Again, if the founders have the right to receive comprehensive information on the actual state of affairs in the enterprise, then for tax and statistics, information disclosure occurs to a degree sufficient for monitoring.
When drafting the explanatory note template, you can turn to the law on accounting. The standard contains exemplary sections names, which should refine substantial information about the enterprise.
Composition and role
- According to all the same PBU 4, 1999, the composition of the explanatory note is determined by the requests and internal (local) regulatory acts. The procedure for disclosure of information is enshrined in;
- For the purposes of preparation for writing an audit conclusion, the Organization refers to the requirements (query) of inspectors. In the absence of an explanatory note as part of the application, there is a risk of getting a note on the presentation of forms in an incomplete amount or obtain a request to represent an additional report of the reports.
In the absence of an explanatory note, it is possible not only to face incorrect interpretation of reporting indicators, but also provided for by the Tax Code, Article 126. Feel the level of responsibility will be given to the Chief Accountant under the Administrative Code, Article 15.6.
The order of absenteeism
Due to the fact that in the guidelines and albums there is no single template to fill, the enterprises usually use their own supplies of the accompanying document. As a rule, the note contains several sections, each of which reveals certain production indicators and determines the results of activities for reporting period. Paragraphs explanations are again developed taking into account the practice of appeals to this reporting form.
The standard structure of the explanatory note is as follows:
- Information general Plan. It reveals the legal information of the control object, the company status, activities according to. If this does not contradict the Corporate Code, the number of employees in the state may be indicated;
- Excerpt from the accounting policy in terms of displaying and collecting indicators to form reporting;
- Analysis of the numerical parameters of the balance sheet, the analysis of the dynamics of the main indicators of the income report and loss. Here are the minimum of five large suppliers and five consumers;
- Organization plans for the future, for example,;
- Significant events from the moment of submitting the last report;
- Loans received, financial assistance, participation in government programs;
- Conclusion.
Forms
Since a single form for drawing up notes does not exist, it is preferable to fix it in an application to accounting policies. Thus eliminated the possibility of unreasonable change in the report sections when changing officials, worship on vacation. The head should also understand that with ease to add or remove some sections will not work, you will have to consolidate your decision in writing.
PC blank can be downloaded for free.
Explanatory notebook accounting (sample filling)
Principles of compilation financial statements Together with the PP described in this video:
Reporting period
Most often it is a year. For checking purposes, the cut of indicators may be requested during a smaller period. In any case, accountants should not be desirable, since the information in the early period will subsequently become the main to compile a summary note.
Whom and where
An explanatory note as an integral application to the balance sheet, budget of income and expenses or a report on cash flow, is formed by accounting or responsible employee of the Financial Department. It all depends on the status of the requested enterprise.
For example, accounting can draw up an application for tax, and - for presentation hasional organ. In any case, the action of specialists should be agreed. Differences in information may be formal, but must be taken from official credentials.
Procedure for granting
Together with the reporting forms in a paper version or a scanned copy for communications.
Audit PZKBBBO
Analysis of the note allows you to reveal the following:
- Fullness of information;
- Lee key indicators (profit, taxes, deviations from the norm) are decrypted;
- Whether is shown, including disposal;
- Does the enterprise not hide?
- Degree of competence during internal analysis;
- Does the company develop in perspective.
The control body for analysis can take advantage of financial formulas for counting the parameters of interest or indicate the need for such calculations in the content of the explanatory note.
An explanatory note can be created in 1C: Consolidation 8, which will tell the video below:
The compilation of an explanatory note is an accountant for an accountant in an equally painful task than the preparation of the accounting balance.
An explanatory note is an independent form of accounting reporting, its most important, bulk part.
Often, the text of the explanatory note can be located 100 or more typewritten sheets. Regulated P.5 PBU 4/99
What is an explanatory note?
This is a document that includes a written explanation of those numbers in the balance sheet, as well as the report on profit and their applications.
The basic principles in writing the organizational explanatory note include the principles of materiality and comparability.
If we are talking about comparability, we mean a comparison of the quantitative values \u200b\u200bof a number of articles of the accounting report for the period of time (a number of years).
We compare only essential articles in order not to violate the principle of rationality in the preparation of reporting
They have the opportunity not to make an explanatory note towards Bu Balance upon delivery of reporting provided by the state to small enterprises.
An explanatory note to the Building should consist of the following sections with the disclosure of information on each of them:
1. Information about the organization
This section is information and descriptive.
It is indicated by the name, as well as the established organizational and legal form of this company.
In addition, this section indicates a legal and actual address, information about the founders of the organization, the size of the authorized capital.
Indicated also organizational structure Organizations, as well as the availability of licenses and permissions from the organization and the term of their action.
Of financial information It is indicated by the amount of taxes that the organization paid in the specified year and the average annual number of employees employed in the organization.
Also indicated information about the company's auditor (name, legal address, etc.).
2. accounting policy in the enterprise
The content of the organization's accounting policy is described, its main changes over the past year compared to the previous one, as well as the cause of the changes in accounting policies.
The organization also indicates certain rules for accounting assets and liabilities.
3. Information on the main assets and liabilities of the organization
In this subsection, information is disclosed in the following articles:
- for fixed assets (depreciation, the movement of fixed assets,
- information on real estate objects on state registration, etc.),
- on loans and loans (availability of loans and loans, the timing of their repayment, as well as full information on them, c.
- on material production reserves (methods for their assessment and consequences),
- by financial investments (all information is revealed regarding securities),
- according to assets and obligations (the amount of exchange differences, which are attributed to financial resultsAnd also indicates the magnitude of the official exchange rate of the Bank of Russia at the reporting date).
4. Evaluation of the structure of the organization's balance
The main purpose of the compilation of this section is the assessment of the enterprise and its financial condition within both the short-term period and long-term.
To evaluate the financial condition of the enterprise in the short term, indicators are indicated as:
- liquidity coefficient
- financial dependence,
- profitability
- solvency.
The long-term perspective calculates such an indicator as the dependence of the organization from external creditors and loans
5. Information on income and expenses of the organization
The information is indicated by the relevant articles of the accounting balance of the enterprise.
6. Explanations required for basic reporting items
The information is indicated in the case of the materiality of articles and the simultaneous lack of this disclosure in the bookcases of accounting reporting.
7. The business activity of the organization is estimated
The market is estimated at which the company works, as well as the business reputation of the organization, which is comprehensive, including the popularity of customers.
Also, planned indicators and the degree of their execution are also subject.
8. Explanation of the introductory remnants and their change
The size of changes in the introductory residues and the reasons for this change (reorganization of the enterprise, the introduction of new accounting requirements, etc.) was indicated.
9. Information about affiliated persons
Information relating to affiliates is disclosed in detail, namely:
- a complete list of such persons
- the nature of relationships with them,
- types of operations with affiliated persons
10. Conditional facts on organizational economic activities
TO conditional obligations Real
- warranty Obligations of the Organization,
- its participation in court proceedings
- the magnitude of the warranty issued by the Organization.
This paragraph discloses full information on conditional facts, if any.
11. Joint organization of the organization
The goals on which the company has joint activities, as well as the value of assets invested in this activity, full information on shared operations.
12. Data on the segments of the organization
The section is filled in only by organizations with subsidiaries and affiliates, as well as if it is assigned to associations and unions to prepare a summary general accounting reporting in accordance with the constituent documents.
13. Declaration of events that occurred after the reporting date
The reason and nature of the event that occurred, as well as possible consequences From the event that happened.
14. State financing
In case the organization received state assistance, then its magnitude, financing goals, other forms are revealed. state support, not performed by the provision of budget funds at the reporting date.
15. Environmental factors
Reflected in the case of the fact of negative impact on environment.
This clause contains an indication of the degree of environmental impact, as well as measures taken by the Environmental Protection Organization.
16. Information in accordance with PBU 18 \\ 02
Contains a complete reflection of accounting for income tax payments.
17. Revealing joint stock companies information
The number of shares issued for the reporting period is indicated.
Shares are indicated, issued and fully paid, and may not be paid or partially paid.
Information on an additional issue of the Company's shares is revealed
18. Terminal data
Full information is given on the reasons for termination of a type of activity, the cost of assets and liabilities departed or redeemed in the framework of termination and other information on this activity are indicated.
19. Other information
Indicates information, previously not disclosed in an explanatory note.
For example, reflects the efficiency of the organization, product competitiveness, sales markets, and so on.
Each company builds its structure and constitutes it only from those partitions that directly relate to the nature of the organization's activities.
Explanatory note to balance sample 
