The main purpose of compiling an explanatory note is to decipher accounting indicators, in particular - accounting balance (Form 1). A competently composed explanatory note will place those who are checked to your company will greatly facilitate the delivery of the balance and reduce the likelihood of an extraordinary tax audit.

Who does not provide explanatory note?

Do not obliged to draw up a document non-commercial organizations and associations that are missing commercial activity. However, if in some periods they still received a profit from any side activity - the explanatory note will have to be provided. An example of such activities can be the sale of retired equipment. If it was simply written off - it will not be considered a commercial turnover.

Individual entrepreneurs may not bother with the preparation of an explanatory note. In addition, they do not at all represent an accounting balance. Enterprises in the simplified tax system make up a document in a simplified version.

It is worth remembering that if something important or significant happened in the company over the past year - the type of activity has changed, a large long-term loan has been received, a natural disaster would be significant damage, these events must be reflected in an explanatory note.

How to make an explanatory note correctly?

The form of the document is not regulated, that is, each taxpayer makes it at its discretion. However, PBUs are presented with strict requirements for what should be contained in an explanatory note.

The document must include:

Brief summary of O. current activities Companies.
Any qualitative changes in property or finance (a big loan is taken, a large stake in another company has been acquired), which influenced the company's indicators - it also needs to be reflected. Immediately it is worth explaining the reasons for what happened (the expansion of the market, the need for additional financing).
Factors that strongly influenced change financial state Companies.
Management solutions adopted at the outcome of the reporting period.
Changes that occurred in the distribution system of the financial result.

The main sections of the explanatory note

General

Tell us about your company: Form of ownership, name, number, management system and founders. If licenses are received - specify which areas in which areas. At the end of the section, it is worth leading data on taxes paid for the period.

Changes in accounting

There are all changes in accounting policies. This section is worth filing if you have established a non-standard calculation scheme of any indicator. You also need to justify why your scheme more accurately reflects the company's condition.

Assets and obligations

In this section, it is necessary to paint each block in detail - for fixed assets, intangible assets, reserves, loans and loans, and currency obligations.
For assets such as fixed assets and NMA, be sure to disclose the depreciation and markdown information. On loans it is worth painting their repayment and operating costs that arise. According to currency obligations - exchange differences in financial results.

Balance Structure and Profit Dynamics

Here show your solvency - at this time and on the near future. Will be appropriate to calculate liquidity indicators and financial Sustainability, as well as profitability.

Income and expenses

The meaning of this section is to show in detail your financial flows. Describe sales (preferably in detail and in several cuts - by types of products, by region), production costs, various costs of circulation, the amount of financial reserves.

Business activity

Describe your business indicators - the geography of sales, the degree of plans, the efficiency of using its own resources. If in some sphere you have a decline, specify its reasons.

Entrance residues

Indicate their magnitude and causes of changes (reorganization, changes in the accounting law).

Affiliates

These are companies and persons who are addicted to you, or controlling your company. These include your subsidiaries, a headquarters, founders, shareholders. List them all, describe what business relationships are associated.

Conditional facts of economic activity

This includes not yet solved affairs and not established obligations. For example, if you have a lawsuit on causing damage to the client, then the amount of compensation is still not established, conditional. Or on your products there are warranty obligations. Describe such facts, the causes of their uncertainty, the amount reserved for them.

Team work

Such activities include operations under a simple partnership treaties. List the types and total number of such contracts, the amount of turnover on such operations and financial results on them.

Branches and divisions

If your company has branches - list them and give general summary indicators on them. As a result, indicate the cumulative share of units in the overall size of your net profit.

Budget Assistance

Perhaps your company received a budget loan or financing? Describe the value and nature of the funds received.

Information about promotions

If your company is - joint-stock companyIn this section, it is worth describing the number of shares issued, the degree of payment of payment (partially), the size of the share package belonging to your enterprise. If you had an additional emission - tell about its causes and sizes.

Tax assets

This section is regulated by the provisions of PBU 18/02. Reflect in it changes in income and income tax expenses, tell us about the formed constant and time differences, tax lossesdeferred assets.

Terminated activities

With the termination of your company of any type of activity or activity in some sphere - write about the reasons and amounts of departure assets and liabilities. Expand Financial Flows this kind Activities and how they will affect their liquidation for the general state of the company.

Other indicators

Here, sum up, show the expediency of the company's existence, its utility.

In your explanatory note, all these sections must be attended. Write about what happened specifically with your company. The most detailed and understandable explanatory note will remove all the extra questions from your tax inspector!

Sample explanatory note you can download below

Download sample explanatory note to the balance sheet of free forms

• explanatory note_ forming .doc.

The concept of "business notes" is united by a business correspondence within the enterprise (organization), which is part of the information and reference documents. Information and reference documents report information that prompted to make certain decisions, i.e. Initiate management solutions, allow you to choose one or another method of managerial impact. They do not contain instructions, do not oblige to carry out instructions.

Reports, Service, Explanatory, Explanatory Notes, References

The memorandum - a document, which is compiled by an employee of the organization, is addressed to the head of the organization (structural unit) and contains a clear statement of any issue with proposals and conclusions of the compiler. Clauds are drawn up to inform the guidelines for facts, events, situations requiring a management decision.

Service is a document that is used to operate information between the structural units.

How to write an explanatory note

this document preventing explanations of the causal nature of the conflict situation, events (facts), regarding which the study is conducted by the study, investigation, observation or clarification.

For proper writing, some rules must be observed, and the Note content itself is not provided and is arbitrary.

How to write an explanatory note (sample, examples of content)?

How to write an explanatory note? This information is often trying to find out not only students who are preparing for the protection of diploma works, but also many other citizens, for example taxpayers, accounting and other workers. How to make explanatory, will be described below.

Explanatory note is a document that allows you to get general About the research project, accounting, tax and other documentation.

How to make explanatory?

An explanatory note of any form and content serves as a means to inform the manager about the essence of some kind of event. Moreover, everything that happened will be described in it precisely from the point of view of the compiler. Sometimes the function explanatory is the explanation of another document (report, project, work). In this case, it is drawn up in arbitrary form, outlines in a clear language and attached to the main document.

Sample explanatory

In art. 193 of the Labor Code of the Russian Federation it is said that before applying a disciplinary recovery, the employer must request a written explanation from the employee. If after two working days the specified explanation by the employee is not provided, then the corresponding act is drawn up. Not the provision of an employee's explanation is not an obstacle to the use of disciplinary recovery.

Do not write wrong.

Samples and examples of writing explanatory notes

Periodically, we are faced with the need to write one or another paper. In this case, such a need may occur in the process. labor activityor when implementing official duties.

Unfortunately, not always writing explanatory notes is a pleasant or neutral event, much more often writing an explanatory note after a certain impairment of work discipline.

Explanatory letter

- This is one of the types of service notes that contains explanations of the reasons for some event, actions, fact: the reasons for finding work, absenteeism, the lack of a student at school in the lessons, non-fulfillment of the task, etc. Also explanatory can accompany the main document and contain explanations of its individual provisions.

According to their form, it looks like a memorandum, the difference between them is that the text of the latter contains still defined conclusions and suggestions.

Explanatory and explanatory

Perhaps without a difference. But at one time it helped to avoid me the masses of unfair recovery. My boss had the habit of demanding explanatory for the slightest occasion, put them in a stack, and then this stack blackmail to blackmate the employee, like "where are you going, see how much you already have an accumulated!". And the paper with my heading "report" did not fit into the concept, therefore did not fit into this stack.

Example explanatory note

Every person probably had occasions at work when they had to write an explanatory note. At first glance it seems that everything is simple, but when you have to write it, it is difficult to get together with thoughts and bring the essence of the problem to leadership. So, in this article, let's talk about how to make a similar document correctly and consider an example of an explanatory note.

To begin with, let's try to answer the question of what explanatory is.

The main purpose of the explanatory note is a summary of the attached material.

Sample can be downloaded for free on a direct link.

An explanatory note will be necessary for its compiler for various reasons: to the accounting balance sheet, project, working program, calendar and thematic planning, thesis, curriculum and other. Its clearance will not cause special difficulties to the author, since the form of execution of an explanatory note is free. On this page of the free resource you can download the sample document and apply it to your own practice. The simplest format is easy to edit.

The main purpose of the explanatory note is a summary of the attached material. It voiced the main idea of \u200b\u200bthe set of acquired documentation. An explanatory note has a lot similar to explanation, accompanying letter, content, introduction. The structure and content of the accompanying documentation can be set forth on several sheets and on one page. This circumstance depends on the amount of information provided and the filing by the author.

Mandatory items of an explanatory note

• Name, number, date, place of drawing up;
• Details of the institution and senior positions;
• Information on the actual state of affairs;
• Deciphering some indicators, terms, concepts;
• Signatures of the authorities and decoding.

Like any other written local Akt., Explanatory paper must be performed competently, excluding spelling and punctuation errors. The addressee will first of all read the accompanying sheet. The content of the first, explanatory document largely depends on the further reading of the Covenant. Correctly outlined information in the introduction gives the weight of the entire folder of the accompanying papers.

Date: 2016-03-04

Explanatory note sample

When to provide an explanatory note

When checking, the inspector has the right to request written explanations. Situations in which to provide an explanatory note to the tax on demand (we offer a sample for NPOs) are necessarily spelled out in paragraph 3 of Art. 88 NK RF:

1. Errors in the transferred reporting. For example, in the declaration is identified inaccuracies or inconsistencies.

   Explanatory note to tax on demand: sample

   In this case, the tax authorities require to provide substantiation of these inconsistencies or send a corrective report.

2. In the corrective statement of the amount to pay to the budget is significantly lower than in the initial calculations. In such a situation, the inspector may suspect deliberately understatement tax base and payments and requests to explain the changes.
3. In the filed declaration on income tax reflected losses. Justify unprofitable activities before the FTS will have to be in any case, so you can prepare an explanatory note on losses in advance.

Answer the Inspection request follows 5 working days from the date of the official presentation of the requirement - such norms are fixed in paragraph 3 of Art. 88, paragraph 6 of Art. 6.1 NK RF. In special cases, the FTS will have to notify the tax request (letter of the Federal Tax Service of the Russian Federation of January 27, 2015 No. EF-4-15 / 1071).

On some requests there may be no gerban printing. Answer such requirements will still have - such explanations are given in a letter of the Federal Tax Service of the Russian Federation of July 15, 2015 No. EF-3-2 / [Email Protected]

How to make a document

When drawing up a document, we are guided by the following rules:

1. We account for an answer to the company's branded form. If there is no form, in the document header, we indicate the full name of the institution, TIN, PPC, OGRN and address.
2. We specify the number and date of the requirements for which an explanatory note is made. It is permissible to make a response immediately into several tax requests.
3. If in the error and inconsistencies report, recheck the reporting to exclude typos or the touch.
4. In the descriptive part in detail and consistently disclose the circumstances of the situation that should be explained.
5. Responding to a request, rely on the facts, confirm the circumstances documented. Attach copies of documents to the answer, if any.

If the inspector requires to provide an explanatory note on inconsistencies in the value added tax declaration, send a response to e-mail. An exception to the rules is enshrined by organizations that are reported on VAT on paper. If the institution was reported electronically, but the answer to the requirement provided on paper, the tax would consider such an explanation unposable. Such norms are spelled out in a letter of FTS dated January 27, 2017 No. EG-4-15 / 1443.

How to write a explanatory note, sample

What will happen if not to answer the requirement of the FTS

No matter how increasing employees of inspection by punishments, fined or write down the administrative penalty for the lack of explanations of the tax authorities cannot:

• article 126 of the Tax Code of the Russian Federation is not a basis for punishment, since the provision of explanations does not apply to the provision of documents (93 of the Tax Code of the Russian Federation);
• article 129.1 of the Tax Code of the Russian Federation is not applicable, since the request for written explanations is not a "counter check" (93.1 of the Tax Code of the Russian Federation);
• article 19.4 Administrative Code is not an argument, the punishment applies only to the non-appearance in the territorial inspection.

Similar explanations are given in p. 2.3 Letters of the Federal Tax Service of Russia dated July 17, 2013 No. AC-4-2 / \u200b\u200b12837.

Advance reports - Are the service notes?

1. 3 days set by paragraph 11 of the order of reference cash operations in Russian Federation (Approved by the decision of the Board of Directors of the Bank of Russia of September 22, 1993 N 40.). But it is not so relevant with reality, so the organizations establish their terms. Although order No. 40 as was and remained. Nobody canceled him.

abilities (opportunities) agree with the bank, tax. Usually for 10 days they close their eyes - no fundamental disorders, the money is a private organization.

Advance report

- This is a document that is applied to account moneyissued by the employees of the organization under the report.

How to write explanations in tax

It is a confirmation of accountable persons spent by the sums. The issuance of money under the report is carried out on the basis of the order of the head on the direction of the employee on a business trip, who cursed the head of the statement for the issuance of money.

Starting from January 1, 2002, legal entities of all forms of ownership, with the exception budget organizationsapplied unified form advance report No. AO-1 (approx.

Reimbursement of expenditures on the fuel and lubricants when traveling on personal transport

According to the new rules on a business trip, the employee can ride personal transport.

For what article is the Kward to reimburse the costs of employees at the fuel and communal services on a business trip on personal transport?

An employee when traveling on personal transport must compile a service note with dates of departure and arrival. Upon returning from a business trip, together with the service note, it is necessary to submit documents confirming the use of the car: a travel sheet, cash checks (on gasoline), receipts (on parking, paid roads), accounts, etc.

Filling out the service task for a business destination

A business assignment for a business trip is made on the basis of the relevant information from the business plan. In the direction of the employee to an urgent (unscheduled) business trip, the task is drawn up on the basis of the decision of the head of the organization (other authorized person), pronounced, admit, in resolution on the service note (in a document).

As a rule, unified form No. T-10A is applied to design official orders.

What does the service note look like for taxi?

It would seem a trifle, however, this small part is subject to accounting, it must be properly framed. There are many nuances when using a taxi for official purposes. Consider them in more detail.

The company is not always able to provide a service machine for its employees, it is common practice. The same can be said about the personal transport of workers, it does not always occupy. However, the trips on official affairs are often necessary.

Commandment Registration 2015.

Regardless of the tax system used by the Organization tax law places uniform requirements for document decoration Expenditures, including business trips 2015. These expenses should meet the criteria for recognizing costs in order to tax the profits provided for by Art. 252 Tax Code of the Russian Federation, and, in particular, must be confirmed by documents issued in accordance with the legislation of the Russian Federation.

Travel certificate - 2015

Features of the direction of employees on a business trip are governed by the Government Decree No. 749 of October 13, 2008. This document determines which documents should be employers and employees when sending on a business trip and return from it, as well as the payment of daily and other expenses during a business trip.

Indispensable attribute financial statements It is an explanatory note, which is compiled on various documents and has the main goal in more detail and disclose information explaining the company or organization's accounting activities. Its content and obligatory representation are provided for by paragraph 5 of PBU 4/99. As a rule, the content of the note includes some additional data: tables, graphs, charts that allow interested persons most accurately and objectively assess the economic activity of an enterprise or organization.

According to the established practice, the explanatory note is not provided with small enterprises that are not required to carry out mandatory audit

The explanatory note submitted to the accounting balance must contain the following information distributed by sections.

1. general information The company should contain information about:

Organizational form of this legal entity and its name;

Actual and legal and address;

The number of employees at the reporting date and their average annual number;

Name, structure and composition of managers and executive bodies;

Information about the founders of the company or organization;

The magnitude of the authorized capital;

Availability of licenses, their issuance time;

The amount of paid taxes;

Information about the auditor.

2. general characteristics Accounting policy. In this section, the explanatory note reflects the accounting rules applied on this concrete enterprise, as well as those changes that contributed to it indicating the reasons for these changes. In addition, all the results are indicated that came as a result of changes made to the accounting policy methodology.

3. Data on individual assets is reflected in the main means of the enterprise, material reserves, loans, financial investments and assets made in the root.

In particular, such data are information about the initial value of the cost of the OS and the timing useful exploitation, on real estate enterprise owned by property rights, on the methods of estimating OS and assets of the enterprise, about movement materials, about the debts of the enterprise, the magnitude of the loans and the timing of their repayment, about the cost valuable papers and assets and others.

11. Information on the status of joint activities: goals, the amount of the contribution to it, the types and number of contracts, the cost of assets, the amount of profit, information on joint operations and assets.

12. Information on segments is provided in the case when an enterprise or organization has subsidiaries or dependent units or firms.

13. Information about the events that occurred after the reporting date and analysis of the causes and consequences.

14. Data O. state aidif such turned out to be. It indicates its appointment, character and magnitude, the conditions for the provision and results of use.

15. Environmental indicators reflecting the magnitude of the impact of production activities on environment.

16. The information provided by the JSC should include information on the number of all types of shares and data on their nominal value.

17. Information subject to reflection according to PBU 18/02.

18. Information on the ceased activities.

19. Other data.

Proper and complete presentation of data in the note is not only an important element accounting policies, but also an effective tool for in-depth analysis of the enterprise in order to develop a strategy for its prospective development.

How to write an explanatory note? This information is often trying to find out not only students who are preparing for the protection of diploma works, but also many other citizens, for example taxpayers, accounting and other workers. How to make explanatory notes correctly, will be described below.

How to write a explanatory note

An explanatory note is a document that allows us to obtain general information about the research project, accounting, tax and other documentation.

An explanatory note is usually compiled in a print form on a standard A4 sheet.

The document may include several pages that are intertwined with a transparent cover.

Note Pages Numbers: Numbering begins with title leaf (But it is not affixed), the number is indicated in the center of the lower field of each page.

How to write an explanatory note. General requirements

Textic contents of the explanatory note It is divided into a number of structural elements, including partitions, subsections, items, subparagraphs and lists.

When writing an explanatory note, it is important to monitor compliance with the official-business style of the narrative. It is necessary that the information in the document is definitely briefly concrete and concisely.

Used in the text terminology and abbreviation must strictly meet the established standards.

Applications are allowed to the explanatory note. Usually, applications are made by the tables, diagrams, drawings and charts contained in the explanatory note. The application may also contain justifications, techniques, calculations and a list of additional papers used in the development of the document.

Explanatory note to the graduation project. Registration according to GOST.

Sample explanatory note to the graduation work Students of technical universities can be found in the norms of the GOST.

Educational institutions usually publish their guidelines on writing diplomas and explanatory notes to them, so students can also find example explanatory note And other reference information On this occasion in the library of the educational organization.

Typical explanatory note to the diploma work has the following structure:

• the title list where the basic information about the name of the project and its artist is fixed;
• the task that the performer receives from the supervisor;
• annotation S. a brief presentation sections of research work;
• table of contents with page marking;
• list of designations and abbreviations;
• introduction where the performer leads short review the question under consideration;
• the main part of working with key concepts;
• conclusion with investigations on research;
• list of sources used;
• applications where tables, drawings, graphics or schemes are contained.

Explanatory note in the tax service

In some cases, taxpayers need to be explanatory notes to tax reporting documentation.

For instance, tax authorities may require responsible employees legal entity Make a note on loss in tax reporting.

In such an explanatory note, the employee will have to indicate:

• the name of the tax service unit in which the note is addressed;
• INN legal entity;
• requisites Requirements that have become a reason for drawing up notes;
• details of the document on which explanations are provided;
• indicators of expenses and income of the organization;
• losses and costs;
• information about discrepancies between accounting and tax accounting.

In accordance with the order of the Ministry of Finance of the Russian Federation of 06.07.1999 No. 43n, accounting staff are an accounting balance sheet, a report on profit and loss issuance with an explanatory note for accounting reporting.

Explanation of reporting documents must fully disclose all information regarding the policy of the Organization necessary to assess its financial position and performance.

In the explanatory note, the accountant records information about the presence during the reporting period:

• intangible assets;
• fixed assets;
• financial investments;
• issued shares;
• costs and profits;
• receivables and payables.

Thus, each explanatory note (to the diploma project, in tax serviceThe accounting balance) has its own specifics depending on its recipient and the purpose of compilation.

Explanatory note to the accounting balance

Explanatory note to the accounting balance

One of the conditional forms of accounting reporting is an explanatory note. As follows from the very name, it contains some reporting decoding, that is, in fact, words describes the company's financial position at the end of the year and the changes that occurred in it during the reporting period.

Explanatory note to the balance - is obligatory or not?

First of all, we note that it is impossible to be confused by an explanatory note and explanations to the accounting balance. The latter, in accordance with paragraphs 5 and 28 of PBU 4/99 "Accounting Reporting of the Organization", are separate reporting forms, as a report on cash flow, a report on capital changes and other forms as part of accounting reporting, which are actually considered applications to balance and Report on financial results. An explanatory note by itself also refers to explanations in the accounting set.

Is an explanatory note required to the accounting balance? Of course, to make it and provide in the IFNS in the accounting reporting company should. However, there is one exception. If the features of the company's activity allow it to carry the status of a small business representative, then the financial statements such a company can be in a simplified form. This implies the supply of financial statements in the composition of only two forms: balance and report on financial results. An explanatory note to the accounting statements in a small enterprise will also not.

How to write a explanatory note: sample

The content of the explanatory note in cases where it must be drawn up must provide information on the activities of the company in the supervisory authorities reporting period. It indicates the main characteristics of the business as a whole, as well as factors affecting changes in certain indicators. There is no strict form for an explanatory note. That is, an accountant can make it in text form and use various tables, summary, graphs or charts in it, in words to apply all methods for submitting information that deems necessary. A data set for an explanatory note also defines the accountant itself. At the same time, he must be guided by the appointment by the appointment of this form, in more simply, to disclose the information necessary for the formation of information about the company's activities in it.

Example explanatory note

Explanatory note to the accounting balance for 2016 (sample)

1. General
   1. Limited Liability Company Alpha
   2. Legal and actual address: Moscow ul. Trade union d. 99.
   3. Registration date: August 21, 2013.
   4. OGRN: 1077077077077.
   5. TIN: 7727077700.
   6. PPC: 772701001
   7. Registered in the Federal Tax Service of Russia No. 27 in Moscow, the Certificate of State Registration 77 No. 000000077.
   8. Authorized capital: 10,000 (ten thousand) rubles, paid completely.
   9. Main activity: 70.3 - provision of intermediary services related to real estate.
   10. The number of employees as of December 31, 2016 amounted to 65 people.
   11. Branches, representative offices and separate divisions No missing.
   12. The balance sheet is formed in accordance with the rules operating in the Russian Federation accounting and reporting.

Accounting policy for accounting purposes for 2016 is approved by order general Director dated December 25, 2015 No. 2015-12 / 28. In the reporting period accounting policy did not change.

1. According to the approved document in the organization applied linear method Depreciation of fixed assets and intangible assets.
2. The cost of material and industrial stocks finished products carried out by actual cost;
3. write-off of material and production reserves in production is made by middle Costs.
4. Financial results From the sale of products, works, services, goods is determined by shipment.

1. Main performance indicators (here you can bring the main figures for income and expenses of the Company reflected for accounting purposes)

1. In the reporting year, the revenue of Alpha LLC amounted to:
   1. According to the main activity of the provision of mediation services related to real estate - 158 456 120 rubles
   2. For other activities - 1 000 580 rubles.
2. Other income: 670,800 rubles.

1. The costs associated with production and implementation:
   1. Acquisition of fixed assets: 3 480 780 rubles
   2. Depreciation: 44 118 rubles,
   3. Purchase of materials: 110,880 rubles.
   4. Foundation for labor remuneration: 37 520 130 rubles,
   5. Travel expenses: 458 690 rubles,
   6. Rent: 5 420 180 rubles.
2. Other expenses: 980 456 rubles.

1. Deciphering accounting articles on December 31, 2016

(There are also separate accounting articles with more detailed information and explanations that may be interesting for verifying. We give an example of such an explanation on the "Capital and Reserves" line).

4.1. Capital and reserves.

In 2016, the capital and reserves were increased by part retained profits After the payment of dividends, the Founders of Alpha LLC, which remained after the payment of dividends, according to the results of 2015. Thus, the cost of capital and reserves amounted to 880,000 rubles as of December 31.

1. Cost estimate pure assets (These are given net assets calculated on the basis of accountability indicators as of December 31 of the reporting year).

1. The composition of fixed assets (the indicator of the corresponding line of balance is decrypted).

1. Credit debt (including it is advisable to specify the debt to the budget at the end of the year).

General Director of Alpha LLC Ivanova T.N.

As already mentioned, the legislation does not suggest a clear list of information relating to financial activities Companies that accountant would be obliged to make an explanatory note to the balance sheet. The main thing is to adhere to it common principle Compliance with accounting data.

Related parties in an explanatory note

but special attention When drawing up an explanatory note, information about related parties should be given. It is recommended to indicate in this document a separate section (p. 14 PBU 11/2008).

The company has the right to determine the list of related parties, the data on which it will reflect in the note. The data itself should be disclosed in the context of information on the commission of operations with related parties, as well as regardless of the operations, on those organizations and individuals that are recognized as affiliated.

Related parties in an explanatory note, example

1. Information on affiliated persons as of December 31, 2016:
2. Ivanova Tatiana Nikolaevna - the founder of 50% of the property of property in the Criminal Code, holds the position of Director General.
3. Petrova Ekaterina Borisovna - the founder of 50% of the property of property in the Criminal Procedure, holds the position of Deputy General Director.

1. Operations conducted in the reporting period with related parties.

2.1. 03/20/2016 general meeting The founders of Alpha LLC were reviewed and approved financial statements For 2015. The meeting decided to pay the profit in the amount of 7,800,000 rubles to the founders on the basis of 7,800,000 rubles based on their share in the Criminal Code. Payment (taking into account the deduction of tax on income of individuals) was produced 1504.2016

2.2. In July 2016, Alpha LLC concluded with the founder Petrova E.B. Treaty on acquisition non-residential premises worth 1,250,000 rubles. The cost of the transaction is due to independent evaluation The cost of the real estate object conducted by an independent appraiser. Calculations for the perfect transaction were made in full in August 2016, at the same time the act of receiving the premises was signed.