An explanatory note is a special act, which indicates the basic information regarding some kind of research, borne, tax and other business documentation.

What information will be included in the table of contents of the note, completely depends on the business paper with which it is applied.

How to object correctly

It is drawn up on paper A4 format in print.

It can enter a couple of pages that need to be overwhelmed with a colorless cover.

Be sure to be lifted digitally sheets. Numerovka is considered from the first page, but the number is not put on it. Numerus must be affixed in the center of the lower part of each page of the note.

Relative to the table of contents regulations Do not put any special requests. The table of contents must comply with the general requirements when creating content in any business paper.

Print note You need using a business style letter. All information in business paper must be set forth briefly and truthfully.

If there are some reductions when transmitting information, they must be widely known. Next to the abbreviation, you can write its decoding.

You can make a different inserts to the note. Most often in such applications, information about schemes, graphs, tables. The application you can specify a list of references and documentation that has been used for printing it.

In tax service

To begin with, consider how to direct paper to the tax. People who are paid taxes are occasionally draw up explanatory notes to tax reporting acts.

For example, the tax service may submit a request to the legal entity for the provision of notes on losses and profits.

In the explanatory note of this type, it is necessary to highlight the following information:

Name tax ServiceFor which it is created. You need to specify the address of this service.
InN legal entity on behalf of which it is created.
Requisites Claims.
Details of the business paper, which creates an explanation.
Data on all losses and income in the enterprise.
A summary of Tom differ whether data between tax and accounting.

Write an explanation for balance

How to write explanation to balance? According to the order of the Ministry of Finance of the Russian Federation, the accounting officer is drawn up balance sheet.

Accounting balance is a reporting business paperwhich is used with explanation and where all data on income and losses for some time lapse are indicated.

In a note to the Accounting Report, you must specify all the data on the company's policy, an assessment of the company's financial situation, the results of its activities.

In the note of this type you need to specify the following information:

all intangible assets;
fixed assets of the organization;
financial investments on the part of investors or companies in other areas;
the number of shares issued;
costs and profits for the required period of time;
there are receivables and accounts debts.

Video

To the project

Note to the project is individual for each country. Accordingly, each country has its own rules and rules for printing it.

Note to the project has such a structure:

The first page on which the name of the project and the name and surname of its creator are indicated.
A brief plan of the future project.
List of sections that will be present in it.
Content with page markup.
List of all abbreviations and their decoding.
Introduction in which the creation of the project indicates a summary of the issue considered in the project.
The main part of the work. This item must specify all key concepts.
Conclusion with the obtained conclusions. You need to specify which result was obtained when working with the project.
References that have been used to create a project.
Be sure to create an application. Since the project is not considered complete without confirming the information of the graphs, tables and drawings.

Writing add-ons to the graduation work

In addition to writing the very diploma work, students are obliged to provide the Commission also a note.

In the explanation of K. the graduation work It is necessary to highlight the detailed plan of the content of the diploma, the main elements, and do not forget about the page numbers.

The note to the diploma work has a number of special requirements:

the volume should be at least 100 pages;
it is necessary to draw it on sheets of A4 format, the paper should be white, yellowish is not allowed;
the print font must be 14 necessarily black.

As a rule, each student gives an instance of the note, this greatly simplifies the process of its printing.

When printing explanations to the graduation project, do not forget to adhere to these stages:

Familiarization with literature and selection suitable on the subject of sources.
Writing the introductory and final part occurs at the last moment. In the water part it is necessary to note the goals and objectives that the student puts in front of him by choosing this topic for writing thesis. In the final part, it is necessary to note the conclusions.

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

Explanatory note is a document that allows you to get general 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 content explanatory notes 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 find 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 with a brief statement 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 the documentation for tax reporting.

For example, the tax authorities may require responsible legal entities to draw up a note on the loss of 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 account.

In accordance with the order of the Ministry of Finance of the Russian Federation of 06.07.1999 No. 43N, accounting staff are accounting balance, a report on profit and loss issuance with an explanatory note for passing 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 I. accounts payable.

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

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 PBU 4/99 "Accounting Reporting of the Organization", are separate reporting forms, as a report on the movement moneyThe 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)

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 policies did not change.

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

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

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.
Other income: 670 800 rubles.

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.
Other expenses: 980 456 rubles.

Decoding articles accounting balance As of 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.

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

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

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

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

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 the accounting 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.

The main purpose of the explanatory note is summary 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.

This is not the most pleasant aspect that occurs in the process of economic activity of the company. Even if the tax authorities do not come to visit, they continue to pay close attention to the reporting and movement of the company's turns. For this purpose are intended tax requirementswhich are a mini-option for remote verification caused by the unknown digits for the system.

Why should I answer the requirements?

Tax requirement enters the enterprise in different ways:

mail;
through the electronic document management system;
passionate.

According to current legislation, since 2017, the company is obliged to respond to IFTS requests. If the inspectors have previously recommended not to ignore their requests, as such companies could cause increased interest on the part of the control bodies, since 2017 the lack of an explanatory note to the tax on demand during the period established on the response will lead to an imposition of a fine in the amount of 5,000 rubles at the first guidance. . Repeated response during the year increases penalties up to 20,000 rubles. In addition, the IFTS can block bank accounts firms.

Mandatory attributes of explanations

In connection with the tightening of the rules, the sample of an explanatory note to the tax on demand was acquired by demand among accountants and lawyers. In fact, the IFTS does not provide an obligatory explanation pattern, but there are rules for an answer. Their claims to design explanatory notes include a number of required points:

corporate form;
details and contacts of the enterprise;
availability of outgoing number and dates of the note;
mentioning in the body of the details of the received requirement for the efficiency of identification;
deciphering the post and signature of a person who has served a stroke on a letter.

What form to write explanations, solves the taxpayer. The answer mainly depends on the nature of the requirement. In any case, it is necessary to remember that it is not suitable for the requirement for empty phrases. The taxpayer must refer to concrete facts, numbers and letter tax Code, leading documentary evidence.

In what cases require documents?

Requesting a request for the submission of documents, it is necessary to know that the tax authorities have the right to request the materials only when conducting an exit or desk check. The requirements of this kind include:

counter checks;
identified discrepancies in reporting;
applying tax benefits;
conduct activities of tax control.

In other cases, the Organization is not required to submit documents and can directly indicate this circumstance in his response. An explanatory note to the tax on request on the provision of documents is compiled depending on the nature of information. But, in any case, copies of the requested materials should be applied to such a note.

How are applications are issued?

Registration of evidence must be strictly within the law. If the taxpayer refers to documents, then it must list them in the body of an explanatory note. The letter is attached properly compiled copy of the materials. Documentation is copied to clean sheets, stitched, numbered. Each page is affixed:

Serial number.
Copy is right.
Deciphering the post and signatures of a certifying copy.
Signature.
Printing an organization.

The kit is attached a copy of the powers of attorney, which assured the documentation. If the letter signed an employee who has not recorded the right to this in the IFSN, it is necessary to make a copy of the power of attorney to perform actions.

Response when a counter check

When writing responses to requests, some conditions related to the nature of the requirement must be observed. If a request came about the company, the company is obliged to provide the necessary documentation. At the same time, the sample of the explanatory note to the tax at the request of the counter check will look like a list of copies of the submitted materials. Of course, it is necessary to mention the name, the Inn / CPP of the company, the period checked.

Lawyers do not recommend providing such information, referring to the fact that the organization is not obliged to be aware of the events of what is happening from the counterparty. Therefore, in an explanatory note, the reference to the information contained in the contract with the counterparty will be the sample.

If the requirement for VAT

If "was lucky to" get a demand for value added tax, then, most likely, errors and inconsistencies were detected in the declaration. Since 2017, the entire VAT correspondence is conducted in in electronic format Through telecommunication channels of communication. Inspector will not accept the answer to paperSince this is prohibited by law. When detecting in the error declaration, the taxpayer is obliged to apply to the refined calculation with the application of purchases and sales books in the deadlines established in the requirement.

In addition, it must download a scan copy of clarifications. The sample of the explanatory note to the tax on VAT requirement should contain the following excuses:

causes of errors and inconsistencies;
taxable difference on which clarification will affect;
tax trend towards arrears or overpayment;
promise to make corrections to the Declaration;
the list of attached scan copies of documentary evidence in the event of availability.

Documentation is loaded into TCS by individual files according to accessories and details. We must remember that electronic method Delivery does not exempt copies from the reinforcement to all the rules.

Can NDFL check?

A sample explanatory note to the tax on personal income tax must also comply with the requested information. Unlike VAT reporting, NFFL certificates are not tax DeclarationsTherefore, the IFTS cannot hold cameral checks. However, it has the right to verify the correctness of the formulation and calculation of the tax.

If the organization received a requirement for NFFL, it means that errors in the calculations were made in drawing up information. Such errors can be:

discrepancies between the calculated tax, paid;
incorrectly applied deduction;
a significant decrease in NFFL in comparison with the previous period.

Responding to a request for fiscal bodies, you need to make corrections in the help and designate it in the note. At the same time, it will be necessary to correctly list each employee, according to which an error was made, and make adjustments to accounting.

How to answer for other taxes?

A sample of the explanatory note to the tax on demand regarding other taxes is approximately similar to VAT response. Since all the deposited reporting is subject to cameral checkFirst you need to exclude the possibility of mistakes. If the taxpayer was still wrong, then it is obliged to file refined calculations within the specified period. The Company refers to the answer, how new calculations will affect the amount of tax in the amount of expression.

To its sample explanatory note to the tax on request, the organization makes certified copies of evidence. It happens that the tax request for discrepancies in the reporting is caused by legal actions of the enterprise. For example, such discrepancies between income and expenses reflected in the VAT declaration and income tax may be caused by the presence of non-taxable amounts. Many types of income and expenses reflected in earnings tax declaration are not subject to VAT.

Reasonable discrepancies

Nevertheless, they must be included in other income and expenses in order to tax profit. In this regard, there are no mistakes in the declaration, and the taxpayer in an explanatory note to the tax on demand, the sample of which can be easily found in the Internet resources, just need to specify this circumstance, referring to the article of the Tax Code. To take in such cases there is no need.

Often the requirements for inconsistency with profits come. Do not fear such requests. The cause of discrepancies is the difference between accounting and tax accounting. A sample of an explanatory note to the tax on demand in this case may be a reasoned reference to various principles for compiling reporting and accounting.

Suspicious losses

Profit tax causes many questions from the IFNS, especially if instead of arrived in the declaration, it turns out a loss. If the loss is of a one-time character, then it usually does not attract the attention of controls. But in the case of permanent losses of the organization, you should expect quarterly requests to the IFNS. Similar results commercial activity It seems suspicious suspicious, especially if an enterprise is not going to start a bankruptcy procedure.

Factors affecting the unprofitability of the enterprise can be the most different. In most cases, this is due to a high lobe nonealization expensesnot related to profit. For example, an organization has a large receivable debt with overdue, and according to the law is obliged to create a reserve, the amounts of which fall into non-deactive costs.

An explanatory note to the tax on request for losses should contain clarification of the occurrence of the causes of excess of income expenditures. In case macroeconomic factors influence the results, it should be written that the company cannot change the economic situation in the region, exchange rate, inflation level and the like. At the same time, it is advisable to promote cost optimization in the near future.

It should be remembered that the company is suspected of misunderstanding actions and have the right to call guidelines for the Commission, if the answer is not fairly reasonable. Clarifications are written in free form.

The annual accounting reporting of organizations includes an explanatory note to the accounting balance of 2017. There is no sample of this document, so it can be made in an arbitrary form. In it, the accountant describes the most important changes that occurred during the reporting period, and characterizes the financial situation at the end of the year. How to do it right, learn from this article.

Currently, the current legislation does not provide for the obligatory provision of an explanatory note to the accounting balance in the composition annual reporting. However, in most cases it is not without it. No special requirements for this document are presented, but it is desirable to make it desirable without errors. After all, if the data is inconsistent with the tax service specified in the report itself, questions may arise. Let's see who, when, why and in what form should make an explanation for the accounting balance?

Explanations to the accounting balance and note - not the same

An explanatory note to the accounting balance, the sample of which can be seen in this article, does not replace the explanation for the accounting balance. By PBU 4/99 "Accounting Reporting of the Organization", the last concept, in fact, decrypts individual reporting forms:

report on capital changes;
report on cash flow;
other reporting forms and applications in the accounting reporting.

Whereas the note is an arbitrary decoding of the entire financial situation in the organization. It can be both general information and detailed explanations on balance sheets and a report on financial results. According to Article 14 Federal Law From 12/06/2011 No. 402 and paragraph 4 of the Order of the Ministry of Finance of Russia of 02.07.2010 No. 66n, this document is part of the annual financial statements. In particular, paragraph 28 of PBU 4/99 it is envisaged that business entities are obliged to issue explanations to balance and form No. 2 in the form of separate reporting forms and a total explanatory note. Although no certain requirements for the form and content of this document, officials do not push the officials, take the explanatory note with the balance sheet to all organizations.

Except from general rules There are representatives of small businesses that have the right to draw up and pass accounting reports in a simplified form. They must provide only two mandatory forms: Balance and report on financial results. Decipher the values \u200b\u200band describe their financial position it is not necessary. However, if such a desire arises, this document does not take place.

Who needs an explanatory note to the annual accounting reporting

A sample of this important document is needed to all users of financial statements for more complete for more information On the financial and economic activities of a legal entity. Such information is usually impossible to lead in other reporting forms, but it is important and is of interest both for the founders or creditors of the company and for controlling authorities. Data in this document can be included on the basis of specific wishes, for example, the Board of Directors, as well as on the basis of the features of the economic situation established at the enterprise by the end of the year. For example, if the income tax for the reporting period was significantly lower than the previous one, it makes sense to describe the reasons for this in an explanatory note, since the tax authority, having received such data, will still ask them to explain. Anticipating this desire, you can avoid not only extra questions from the tax authorities and challenges to the "carpet" in the inspection, but also exit Checkwhich can be assigned within the desk.

What information should be in an explanatory note

Legislative requirements for the content of this document are absent. Each accountant independently defines not only the composition and completeness of the data in it, but also in what form it is more convenient to provide them:

simple text;
diagrams;
tables;
schemes;
graphs.

Exists overall plan This document. On its basis, it is possible to obtain an idea of \u200b\u200bwhat information is appropriate. The most complete note may contain, in particular, such sections:

general data of the organization (address, average annual number of employees, types economic activity, governing composition, etc.);
general data on applied accounting policies;
analysis of current financial indicators of the organization;
text and table explanations to accounting reporting.

In order for inspecting the following questions as possible, the document should necessarily indicate at least brief information about the accounting methods. This is especially true of areas as:

evaluation of goods, production reserves and finished products;
evaluation of work in progress;
depreciation of fixed assets;
recognition of revenue from sales.

In addition, if in accounting policies Organizations have been made amended, you need not just to inform about it in a note, but also to substantiate their causes and necessity. It is necessary to present an assessment of the result of changes in monetary terms, namely, the value of the evaluation of the articles of financial statements in connection with the change in the accounting method. If the plans for the current year have actions affecting the facts of economic activities of the Organization or its continuity, for example, the upcoming liquidation of the organization, then it is necessary to write in the note.

In the form of tables it is desirable to provide decryption lines of balance and form 2, in particular:

data on changes in the capital's capital (authorized, reserve, added, etc.);
about the composition and movement of reserves of upcoming expenses and payments;
evaluation reserves of the organization;
changes in the structure and volume of intangible assets and fixed assets;
data on the rented property of the organization;
o. Information financial investments, receivables and payables;
the composition of the cost of production and other expenses;
sales volumes of products, goods, works, services by activity of the organization and markets of sales;
data on ensuring the obligations of the organization;
all emergency facts of the economic activity of the organization in the reporting period and their consequences.

In addition to dry facts and numbers, an analysis of the financial indicators of the organization is welcomed in an explanatory note. Such information, first of all, is interested in founders, shareholders and investors, but also to tax expenses, these data will be told about many things. In particular, information on the business activity of the organization and its position in the market will benefit when contacting VAT deductions or when opening foreign economic activity. If the work goes not so hastily, as I wanted, the results of activities for the year are losses, a competently composed explanatory note with detailed analysis all factors will help to avoid suspected tax authorities In applying illegal tax reducing methods. If the document can be found to find answers to all the tax authorities, then avoid additional supervision methods will be easier.

Explanatory note to accounting reporting, sample

In order for our readers to have an idea of \u200b\u200bhow this document may look like, we took the conditional organization of Rog and Hoovet LLC, which has been working since 2005, is engaged in the production and sale of dairy products. Her chief Accountant Compiled this document as follows:

Explanations of the accounting balance sheet "Horn and hooves" for 2017

1. General

Limited Liability Company (LLC) "Rog and hooves" was registered by the IFNS No. 1 in St. Petersburg 29.03.2005. Certificate of State Registration No. 000000000, INN 1111111111111111, CAT 22222222222, legal address: St. Petersburg, Nevsky Prospect, 1.

The accounting balance of the organization was formed in accordance with applicable in Russian Federation Rules and requirements of accounting and reporting.

The authorized capital of the organization: 5,000,000 (five million) rubles, paid completely.

Number of founders: two individuals O. M. Kurochkin and I.I. Ivanov and one entity LLC "MILK".

Main activity: Milk processing OKVED 15.51.

The number of employees as of December 31, 2016 amounted to 165 people.

Branches, representative offices and separate divisions are absent.

2. Basic Regulations of Accounting Policy

The accounting policy of Rog and hooves LLC approved by order of the director Ivanova I.I. dated December 25, 2013 No. 289. The linear depreciation method is used. The assessment of material and production reserves and finished products is carried out by actual cost. Financial result from the sale of products, works, services, goods is determined by shipment.

3. Information on affiliated persons

Ivanov Ivan Ivanovich - the founder of 50% of the property of property in the Criminal Procedure, holds the position of general director.

Kurochkin Oleg Mikhailovich - the founder of 30% of the property of property in the Criminal Code.

Milk LLC - Founder of 20% of the property of property in UK, russian organization (Founders of V.P. Petrov and Yu.K. Sidorov).

In the reporting period, such financial transactions were committed with related parties:

On March 12, 2017, the General Assembly of the founders of the Rog and Hoof LLC was considered and approved financial statements Organizations for 2016. The meeting decided to pay a profit in the amount of 3,252,000 rubles to the founders based on their share in the authorized capital. Payment (taking into account hold Ndfl in two salues) was produced on 04/01/2017;

On May 25, 2017, Roga and hooves LLC concluded with the founder of Milk LLC Yu.K. Sidorov, an agreement on the acquisition of non-residential premises worth 5,102,000 rubles. The cost of the transaction is due to the implementation of an independent assessment of the value of the property. Calculations under the contract were made in full on June 6, 2017, the act of receiving real estate was signed.

4. Main performance indicators of the organization for 2017

In the reporting year, the revenue of "Horn and hooves" LLC amounted to:

according to the main type of activity "Production and sale of dairy products" - 385,420 020 rubles;

for other activities - 650,580 rubles;

other income: 170,800 rubles (OS implementation).

Production and sales costs:

acquisition of fixed assets: 1,410,500 rubles;

depreciation OS: 45,230 rubles;

acquisition of raw materials: 110 452 880 rubles;

fund of remuneration: 137 580 040 rubles;

travel expenses: 238 300 rubles;

rental of premises: 8 478 190 rubles;

other expenses: 532 458 rubles.

5. Deciphering accounting panels for 12/31/2017 (on the example of accounts payable)

The presence and movement of receivables

Indicator Period For the beginning of the year Changes for the period At the end of the year
Accounting under contracts Reserve of dubious debt Received Retired Residue
In thousands of rubles with a decimal sign Under contracts (transactions) Fines, penalties, penalties Rogsen Written off on Fin. result Written off for a reserve of dubious debts Current Overdue
Total short term
receivables, including: 2017 25 489,3 (200,0) 15 632,7 300,4 (25 023,2) (102,1) (48,9) 15 726,1 522,1
buyers 20 409,0 (200,0) 10 015,5 300,4 (17 315,3) (87,7) (48,9) 12 750,9 522,1
suppliers 5080,3 - 5617,1 - (7707,9) (14,4) - 2975,2 -
Total long-term receivables, including: 2017 50 000,0 - - - - - - 50 000,0 -
for interest-free loans 40 000,0 - - - - - - 40 000,0 -
TOTAL Debetra Debt 30 489,3 (200,0) 15 632,7 300,4 (25 023,2) (102,1) (48,9) 65 726,1 522,1
6. Estimated liabilities and reserves

December 31, 2017 in the organization formed estimated liability On payment of the next holidays of workers in the amount of 7,458,000 rubles, the number of unpaid days of vacation - 67, the term of execution - 2019.

Reserve for doubtful debts Formed in the amount of 600,000 rubles. Due to the presence of overdue and no secured debt LLC "Gury" in the amount of 522,000 rubles.

The reserve under the reduction of the cost of the MPZ in 2017 was not created in the organization, since the MPZ does not have signs of depreciation.

7. Salary

Payable arrears in salary on December 31, 2017 as a whole on the organization amounted to 3,876,400 rubles. (Payment for December 2017, for a term: 01/12/2018). Personnel fluidity in the reporting period amounted to 14.88%. The list of employees on December 31, 2016 - 165 people. Average monthly salary - 25 675 rubles.

8. Other information

(In this section, it is necessary to describe all emergency facts in the economic and economic activities of the Organization for the reporting period, describe their consequences. You can also describe all other essential facts that influenced the whole and, in particular, on balance indicators. You can list large transactions and counterparties For them for the reporting period, as well as write a forecast or events that have already happened after the reporting date and are essential.)

Director of Rog and Hoof LLC / Signature / Ivanov I.I. 03/19/2018.

Indicator	Period	For the beginning of the year	Changes for the period	At the end of the year
		Accounting under contracts	Reserve of dubious debt	Received	Retired	Residue
In thousands of rubles with a decimal sign	Under contracts (transactions)	Fines, penalties, penalties	Rogsen	Written off on Fin. result	Written off for a reserve of dubious debts	Current	Overdue
Total short term receivables, including:	2017	25 489,3	(200,0)	15 632,7	300,4	(25 023,2)	(102,1)	(48,9)	15 726,1	522,1
buyers		20 409,0	(200,0)	10 015,5	300,4	(17 315,3)	(87,7)	(48,9)	12 750,9	522,1
suppliers		5080,3	-	5617,1	-	(7707,9)	(14,4)	-	2975,2	-
Total long-term receivables, including:	2017	50 000,0	-	-	-	-	-	-	50 000,0	-
for interest-free loans		40 000,0	-	-	-	-	-	-	40 000,0	-
TOTAL Debetra Debt		30 489,3	(200,0)	15 632,7	300,4	(25 023,2)	(102,1)	(48,9)	65 726,1	522,1

Special attention in drawing up an explanatory note must be given information about affiliated persons. These data is desirable to place a separate section, as required 14 PBU 11/2008. According to the law, it is necessary to disclose information not only about the founders of the organization itself, but also about those related to them, therefore, if there is a legal entity as part of the founders (as in our example), it is necessary to indicate its participants or shareholders. In addition, information should be specified about the operations performed in the reporting period, as well as, regardless of the operations, on those legal entities and citizens who are recognized as affiliated.

Obviously, the competent compilation of an explanatory note to the financial statements can save the head and accountant from additional communication with the controlling authorities. It is important to remember that the details of information in this document depends only on its compiler - from the intention of the organization itself to disclose or there are certain figures for the year. The main and the only requirement that places the legislator to this document is the information contained in the explanation, should be reliable. Responsibility for its correctness is a person who has signed a document.

Annual report for 2017 with a consultantPlus

All necessary expert materials for the preparation of accounting and tax reporting for the year can be found in. It has a special material on this topic - Practical manual On annual reporting - 2017, in which all aspects and nuances are thoroughly disassembled, examples and step by step instructions, as well as samples of filling out all forms and blanks.