Financial report Example of filling. How to Fill out a report on financial results on strings and their decoding

Report on financial resultsThe example of which can be found on the portals of information and legal systems is the mandatory part of the annual accountability submitted by firms and IP working on the territory of the Russian Federation to fiscal structures. It must be passed no later than three months from the end of the calendar year. The form contains information about the receipts and spending of the taxpayer, the economic outcome of its activities for the past 12 months.

The approved Ministry of Finance contains information in two years: the previous one (for the sake of it and the document is preparing) and the resultant (retrospective data from the last dashed office).

To get information for the posture last periodYou must open a report compiled on the last reporting date, and copy data on lines from it.

To fill out topical information, the accountant will need to contact the accounting data, namely:

• SSM 90, 91, 99;
• the finished declaration on income tax for the year;
• in other information analytical accounting Over the past 12 months available in the enterprise account.

If the form is prepared by an accountant for the first time, he should be focused on an example of filling out a financial results report that can be found on the network free access.

If an accountant has no data to fill certain lines, they are bother.

Important! The OFP is required to prepare all economic entities regardless of the volume and scope of activity. Small enterprises have the right to fill out a simplified form.

Stage 2110 of the Financial Results Report: Content

The specified line of the form reflects the revenue of the company or PI in two periods: the past and the last year. The current legislation attributes the following categories to this concept:

• parishes from the sale of products of their own manufacture and purchased products;
• funds received from the performance of work, providing services within the framework of the company's main activity;
• rental, if the company specializes in the delivery of real estate in the hiring;
• licensed payments (if the main direction of the company -Presentation to third parties of the rights of use);
• other arrivals from the main direction of work.

Filling a report on financial results for rows implies a preliminary calculation of indicators in compliance established rules accounting. For revenue, they are spelled out in PB9 / 99 (Article 12). Failure to follow any of the criteria means that the accountant is not entitled to attribute specific revenues.

To calculate the revenue, the price of the contract is adopted, adjusted to the size of all discounts provided to the client. Finished digit "cleared" from VAT.

String 2110 of the report on financial results is equal to the difference between:

• credit Credit. 90 (subaccount "revenue");
• the sum of the "sewn" in the income of VAT and excise taxes (collected by the debit of sch. 90 on the respective subaccounts).

For different species Revenues that make up 5% and more in its cumulative structure, the accountant starts separate lines to the OFP. For example, it can crush the overall indicator on sales income finished products, purchased goods, rendering agency services, etc.

Stage 2120 of the Financial Results Report

According to the specified line, the company or IP reflects the cost, i.e. The amount of costs for the main activity, laid down in the final price of manufactured products, services rendered, etc.

Costs include spending on the purchase of goods for resale, on the production of own products, work, work, preparation of real estate for rental, if this direction is recognized as the main thing for a business entity, etc.

To fill the specified line of the report on financial results, it is assumed to the rule that expenses are determined on the basis of the contract price with the supplier (contractor), reduced to the totality of discounts provided.

According to PBU 10/99, expenses are recognized as following the following rules:

• They are taken into account in connection with the receipt of income.
• If the costs determine the receipts of several periods, the accountant must be reasonable to divide them.
• For firms leading simplified accounting, the moment of recognition of expenses is recognized by the date of repayment of debt.

The line 2120 of the report on financial results is equal to the amount of revolutions by the debit of sch. 90 In correspondence with accounting accounts (20, 23, 29, 41, etc.). Accountant No need to take into account the amounts corresponding to SC. 16 and 44. For them, other shape lines are provided.

The cost of various directions of the main activity constituting more than 5% of the total value is divided by separate strings OFP. For example, an accountant highlights the importance for the production of products, providing intermediary services, preparation of offices for delivery in the hiring, etc.

Stage 2100 of the Financial Results Report

The line is designed to reflect gross profits, i.e. The financial result of the business entity formed to tax and was calculated without subtracting management and commercial expenses (sch. 26 and 44).

To find the desired value, it is necessary to use the formula: to deduct out of the overall income. Cost price: 2110 - 2120.

If the calculations gave a negative result (the company suffered losses in the past year), it is shown in round brackets.

String 2210 of the Financial Results Report

This line is designed to reflect commercial expenses incurred by a business subject for the past 12 months. The latter includes:

• commissions paid to mediators in sales chains;
• costs associated with packaging products for sale;
• expenses for the delivery of goods in the outlets;
• remuneration of sellers "in the field";
• funds aimed at conducting marketing shares;
• the costs associated with negotiations on the sale of goods, etc.

To determine the number for instructions in the OFP, you need to see the amount of revolutions on the debit. 90 in correspondence with sch. 44. The resulting value is prescribed in brackets.

Stage 2220 of the Financial Results Report

Designed to reflect managerial expenses that are collected on the sch. 26. These include:

• payment of managerial managers, other personnel, not directly related to the production process;
• consulting costs;
• rent offices;
• depreciation of office space;
• acquisition of information, legal services, etc.

Listed types of expenses have overall characteristics - They are associated with the management of the company and are required for its normal functioning as a business subject.

To determine the number to indicate in the OFP, you need to build a "circulation" in the account. 90 in correspondence with sch. 26. The amount gathered in the debit will be the desired value. It must be prescribed in the reporting form in brackets.

String 2200 of the Financial Results Report

This line is designed to reflect revenues (financial losses) from sales. To find the desired value, you need to deduct from gross profits (its calculation is considered above) two indicators:

• value according to page 2210;
• outcome according to page 2220.

Perhaps two results. Positive demonstrates that sales of the company in the past year were profitable. Negative indicates the presence of losses, it is affixed in brackets.

What is indicated in the line 2310?

Instructions for filling out a report on financial results states that the specified line is intended to reflect the income from participation in others commercial structures. These arrivals include:

• dividend payments in favor of participants in societies;
• the receipts of property or cash after the closure of business structures, the capital of which (in whole or in part) belonged to the company.

The current instructions stipulate that dividends should be taken into account for deducting NDFLwhich was sent to the budget by the company paid income.

Important! If participation in the capital of other Jurlitz is the main direction of the company's work, revenues from it are reflected on page 2110, and in 2310 is affixed.

To find the amount to indicate in the line, you need to take the amount gathered in the debit. 91 on subaccount intended for reflecting revenues from deposits to the authorized capital of other legal entities.

String 2320 of the Financial Results Report

The specified line is designed to reflect the amount of interest obtained. To the specified category, the current PBUs include:

• %% of previous loans issued;
• %% OT valuable papers;
• revenues from accommodation bank deposits;
• %% of commercial loans issued by counterparties.

Important! When reflecting %%, accountant should be guided by the terms of the contract with the counterparty.

The amount of interest obtained over the past period is collected in the account. 91 on subaccount intended for their analytical accounting.

String 2330 of the Financial Results Report

This is a line where interest is indicated, paid by the economic entity throughout the year. It shows:

• %% on lending, loans (both short-term and long-term);
• discount on debt securities.

The desired value can be seen in the debit of the 91st account, on subaccount, intended for reflecting the %% paid. The number is indicated in the OFP in round brackets.

String 2340 of the Financial Results Report

These are other revenues of the business entity. This category is formed from the following elements:

• receipts from putting premises in the hiring;
• parishes for providing licenses;
• revenues from the sale of OS and NMA;
• penalties, penalties received from counterparties;
• plus course differences;
• revenues of past periods reflected in accounting for the past year, etc.

The desired value is "residue" on the loan account. 91, not included in previous categories and reduced to the size of the paid VAT and excise taxes.

String 2350 of the Financial Results Report

These are other expenses of the organization that are not mentioned in the previous categories. These include:

• spending due to the disposal of OS and NMA;
• expenses for the preparation of space for rental;
• spending related to the organization of licenses issuing;
• minus coursework differences, etc.

It is "not covered" previously debit turnover of the 90th account, reduced to the amounts of VAT and excisebled in it.

String 2300 of the Financial Results Report

The specified line reflects the financial result of the company to pay taxes. The formula involves the summation of the values \u200b\u200bof the following lines:

• 2200th;
• 2310th;
• 2320th;
• 2340th.

From the result, the indicators on two stricters are subtracted:

• 2330;
• 2350.

If a positive result is obtained, the company received a profit. A negative result demonstrates the size of the loss, it is shown in brackets.

P. 2410 Financial Results Report

This line is a profit tax accrued for the year. The number for instructions in the OFP must be taken from the finished tax Declarationcompiled according to the results of 12 months.

If the firm is on a preferential taxation system, it puts in a string of dock and shows the amount of the accrued "special" tax in p. 2460.

P. 2400 Financial Results Report

This is the logical report of the reporting - indication of the amount net profit (loss) received by the company for the period. To get the desired number, the accountant is needed:

• reduce pp. 2300 for the amount of accrued income tax
• then add positive values \u200b\u200bp. 2430-2460 or deduct negative.

If the result is positive, the company received a profit if negative - the functioning in the past period brought losses. This value is affixed in brackets.

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Report on financial results (with an example of filling)

The report on financial results is included in the accounting (financial) reporting and in obligatory compiled by everyone commercial organizations.

About what is the specified report and in what order it is filled, we will tell in this article.

By general rule Accounting (financial) reporting is formed by the organization for the reporting year, that is, over the period of time from January 1 to December 31, the reporting year is inclusive (paragraph 1 of Article 15 of the Law N 402-FZ).

The accounting (financial) reporting of the commercial company includes an accounting balance sheet, a report on financial results and annexes to them (paragraph 1 of Article 14 of the Law N 402-FZ).

But since such a standard for commercial organizations has not yet been approved, then on the basis of Article 30 of the Law N 402-FZ, commercial companies are formed on forms approved by the Order of the Ministry of Finance of Russia dated 02.07.2010. N 66N "on forms accounting reporting Organizations "(hereinafter referred to as the order N 66n).

Since the approval of the federal or sectoral accounting standard for accounting and accounting reports, approved by the authorized federal executive authorities, until the day of entry into force of the law N 402-FZ applies to the part that does not contradict such standards, which follows from the letter of the Ministry of Finance of Russia dated February 13, 2018 N 03-02-07 / 1/8624.

Prior to the approval of federal standards, the existing rules for conducting accounting and reporting approved by the Ministry of Finance of Russia until 01.01.2013 are applied, and the provisions for accountingApproved by the Ministry of Finance of Russia from 10/01/1998 until 01.01.2013, is recognized for the objectives of the law N 402-FZ by federal standards (paragraphs 1.1 of Article 30 of the Law N 402-FZ).

Basic regulatory documentsused in the formation of accounting (financial) reporting, are:

As an accounts to the balance sheet and the report on financial results in the composition annual reporting Commercial firms in paragraph 2 of the Order No. 66n are a report on capital changes, a motion report money.

Based on the foregoing, it can be concluded that the report on financial results (hereinafter - the IPP) is one of the main documents of accounting reporting and is formed by all commercial organizations without exception.

At the same time, organizations enjoying the right to apply simplified accounting methods (clause 4 of Article 6 of the Law N 402-FZ) may include in the OFP indicators only by groups of articles without detailing indicators by articles or apply the simplified form of the OPP, which is given in Appendix N 5 to Order N 66n.

The OPP reflects information on income and expenses of the organization, as well as its financial results for reporting period and the same period of the previous year.

Like all other forms of accounting reporting of the OFP are compiled in Russian, in currency Russian Federation. At the same time, no cleansing and blots are allowed.

The numeric indicators of the OFD are usually filled in thousands of rubles without decimal signs. Meanwhile, if there are significant indicators of assets, revenues, obligations, the reporting of the organization, including the OFP, can be filled in millions of rubles, which indicates Appendix N 1 to the order N 66n.

All the lines of the OFP are subject to filling, if any indicator is missing, then the corresponding string is hosted (paragraph 11 of PBU 4/99).

So, the report on financial results (forms of OKUD) includes the following indicators:

Revenue (string 2110)

For this line reflects information about the revenue (income on ordinary species Activities received by the Organization (items, including accounting regulations "Revenues of the organization PBU 9/99, approved by the Order of the Ministry of Finance of Russia of the Federation of 06.05.1999 N 32N (hereinafter - PBU 9/99)).

For reference: the estimated date of entry into force for compulsory use federal Standard "Revenues" - 2022 (Order N 83N).

Recall that the revenue of the organization are:

Receipts from the sale of products, goods;

Receipts for the work performed;

Receipts for services rendered;

Licensed payments (including royalties) (in organizations, the subject of activity of which is to provide rights to use the results of intellectual activity);

Rental fee (in organizations, the subject of activity of which is to provide its assets in temporary possession and (or) use);

Receipts from participation in authorized capital other organizations (in organizations, the subject of activity of which is such participation);

Other receipts recognized by the organization of income on ordinary activities based on the nature of its activities, the type of income and the conditions for their receipt.

The amount of revenue is determined on the basis of the price established by the contract, taking into account all the discounts provided under the terms of the contract, regardless of the form of their provision (clauses 6.1, 6.5 PBU 9/99, the letter of the Ministry of Finance of Russia).

Revenue is recognized in accounting if there are conditions established by paragraph 12 of PBU 9/99. If at least one of these conditions received in relation to cash and other assets obtained by the Organization, then payables are recognized in the organization's accounting accounting, and not revenue.

The organization can recognize in accounting awareness from the performance of work, the provision of services, sales of products with a long-term production cycle as the work, services, products, or on completion of work, the provision of services, manufacturing products in general (Paragraph 13 of PBU 9/99).

Since the current accounting rules for reflection of revenue in accounting "as they are readily" are not established, the organization, guided by paragraph 7.1 of the Accounting Regulations "Accounting Policy of the Organization of PBU 1/2008, approved by the Order of the Ministry of Finance of Russia from 10/06/2008 N 106n must develop it independently and consolidate in his accounting policies. When developing his way of reflecting revenue in accounting "as will be readily", first of all, it should be guided by paragraphs, IFRS (IFRS) 15 "Revenue under contracts with buyers."

The value of the string 2110 is determined on the basis of the data on the total for the reporting period by the loan turnover on subaccount 90-1 "revenues", reduced to the total debit revolution of 90-3 "Value Added Tax", 90-4 "excise taxes" Accounts 90 "Sales" (Instructions for the application of an accounting account plan of financial and economic activities of organizations approved by the Order of the Ministry of Finance of Russia of 31.10.2000 N 94N (hereinafter referred to as the instructions for the application of the account plan), notes 5 to the financial performance report (application N 1 to order N 66n)).

Sales cost (line 2120)

For this line, information on the costs of ordinary activities have been reflected, which have formed the cost of sold goods, products performed or services rendered (items ,,, provisions on accounting "Costs of the organization PBU10 / 99, approved by the Order of the Ministry of Finance of Russia of the Federation of 06.05. 1999 N 33N (hereinafter - PBU 10/99)).

For reference: the estimated date of entry into force for the mandatory application of the Federal Standard "Expenditures" - 2022 (Order N 83N).

Recall that the cost of sold goods, works, services includes the following expenses on ordinary activities:

Costs associated with the manufacture of products, with the purchase of goods, with the performance of work, with the provision of services;

The costs associated with the provision of rights to use the results of intellectual activity (in organizations, the subject of activity of which is to provide such rights for the fee);

The costs associated with the provision of property for rent (in organizations, the subject of activity of which is to provide its assets for rent);

The costs associated with participation in the authorized capital of other organizations (in organizations, the subject of activity of which is to participate in the authorized capital of other organizations);

Other expenses depending on their nature, the conditions for the implementation and directions of the organization's activities.

The amount of expenditures is determined on the basis of the price established by the contract, taking into account all the organizations provided under the discount agreement, regardless of their form of provision (clauses 6.1, 6.5 of 06.02.2015 No. 07-04-06 / 5027).

The procedure for recognizing costs in the OFP is defined in paragraphs, PBU 10/99.

Rules for calculating the cost of production (works, services) are set by individual regulatory acts and methodological instructions on accounting, which follows from paragraph 10 of PBU 10/99.

The value of the string 2120 is determined on the basis of the data on the total reporting period by the debit turn of 90 accounts "Basic Production", "Auxiliary Production", " Serving production and farms "," production, works, services, services, "" goods "and others. At the same time, the turnover of the debit of account 90 subsecut 90-2 in correspondence with the account of account 44" Sale expenses ", as well as in correspondence with account loan 26 " General running costs"(if available) are not taken into account (paragraph 23 of PBU 4/99).

Gross profit (loss) (line 2100)

This line reflects information about the gross profit of the organization, that is, about profits from ordinary activities.

The value of the string 2100 is defined as the difference between the indicators of the strings 2110 and 2120. We note that if the deduction of these indicators turns out a negative value (loss), this value is shown by the organization in the OFP in parentheses.

Commercial expenses (string 2210)

This line reflects information on expenses on the usual types of activities related to selling products, goods, works and services (commercial expenses of the organization) (items, PBU 10/99).

Expenditures on the usual types of activities included in the composition of commercials are the following related to the sale of goods, products, works and services expenses (paragraph 5 of PBU 10/99, subparagraph "b" of clause 28 of the provisions N 34N, paragraph 30 Methodical instructions According to accounting of material and industrial reserves, approved by the Order of the Ministry of Finance of Russia dated December 28, 2001, N 119N, instructions for the application of the account plan):

On the rapidation and packaging of products in the warehouses of finished products;

To deliver products to the station (pier) of departure;

On loading in wagons, cars and other vehicles;

On commission remuneration paid by intermediary organizations;

For executive expenses;

For storage of goods;

For insurance of shipped goods, products and commercial risks;

To cover the shortage of goods (products) within the limits of natural decrease;

Features of attributing expenses for commercial and the procedure for their write-off are established by sectoral methodological instructions, recommendations, instructions (paragraph 10 of PBU 10/99, the letter of the Ministry of Finance of Russia dated April 29, 2002 N 16-00-13 / 03).

The value of the row 2210 is determined on the basis of the data on the total amount of 90 "Sales" subaccount 90-2, correspondence with the account of 44 "Sales costs" (instructions for the application of the account plan).

Management Costs (Row 2220)

This line shows information on expenses on the usual activities related to the organization's management (items, PBU 10/99).

The following costs may include the following costs (instructions for applying account plan):

Administrative and administrative expenses;

Expenses for the maintenance of general personnel, not related to the production process;

Depreciation and expenses for the repair of fixed assets of management and general purpose;

Rental fee for general education premises;

Expenses for payment of information, audit, consulting and other similar services;

Other similar costs.

The value of the row 2220 is determined on the basis of the data on the total amount of the reporting period by the debit turn of 90 "Sales" subaccount 90-2 "Cost of sales" in correspondence with a score of 26 "general expenses", but provided that such a procedure for writing off management costs is provided accounting policies Organizations.

Profit (loss) from sales (line 2200)

This line reflects information about the profit (loss) of the organization from ordinary activities.

The value of the string 2200 is determined by subtracting from the indicator of the line 2100 of the strings of strings 2210 and 2220. We note that if, as a result of the subtraction of these indicators, the organization obtained a negative value (loss), this value is shown in the OFP in parentheses.

Revenues from participation in other organizations (row 2310)

This line reflects information on the income of the organization obtained from participation in the statutory (share) capital of other organizations and other revenues for it (paragraph 18 of PBU 9/99).

Note that income from participation in other organizations includes:

Amounts distributed in favor of the organization's part of the profits (dividends);

The cost of property obtained from society or when eliminating the organization.

Revenues from participation in the authorized capital of other organizations are recognized as the conditions established by paragraph 12 of PBU 9/99 (paragraph 16 of PBU 9/99).

According to the letter of the Ministry of Finance of Russia dated 19.12.2006, N 07-05-06 / 302 arrivals in the form of dividends are recognized as income in the amount of a minus tax deposit tax Agent According to the legislation of the Russian Federation on taxes and fees.

The value of the row 2310 is determined on the basis of the data on the total account for the reporting period by credit in the account 91 "Other income and expenses" subaccount 91-1 "Other revenues" analytical account of income accounting from participation in the authorized capital of other organizations.

Percentages to get (Row 2320)

For this line, information on the income of the organization is reflected in the form of interest due to it, which are for the organization of other income.

The percentages subject to the organization include (paragraph 7 of PBU 9/99, instructions for the application of accounts plan):

Interest, for the provision of funds for the organization;

Interest for the use by the Bank of Cash, which is in the account of the organization in this bank;

Interest by commercial loansprovided by enumerating the advance payment, pre-payment, deposit;

Interest and discount due to securities.

Interest is recognized as part of income for the expired reporting period in accordance with the terms of the contracts (paragraph 16 of PBU 9/99).

The value of the row 2320 is determined on the basis of the data on the total account for the reporting period of the credit in account 91 "Other income and expenses" subaccount 91-1 "Other revenues", an analytical account of interest accounting to obtain.

Interest to payment (line 2330)

This line shows information on other expenses of the Organization in the form of interest accrued to payment.

To the percentages to be paid by the Organization, according to paragraphs ,, Regulations on accounting "Accounting for loans and loan costs" (PBU 15/2008), approved by the Order of the Ministry of Finance of Russia of 06.10.2008 N 107N (hereinafter - PBU 15/2008 ), PBU 11/99, belongs to:

Interest payable for all types borrowed obligations Organizations, in addition to the part of their part, which according to the accounting rules is included in the price of the investment asset;

Discount due to payment by bonds and promissory bills.

The percentages are evenly recognized as part of other expenses in the reporting periods to which they relate (points ,,, PBU 15/2008).

The value of the row 2330 is established on the basis of the data on the reporting period by the debit turn of 91 "Other income and expenses" subaccount 91-2 "Other expenses", an analytical account of interest accounting to be paid by the Organization.

Other income (row 2340)

This line reflects information about other income of the organization not listed above.

The value of the row 2340 is determined on the basis of the data on the total for the reporting period of the loan turnover of 91 "Other income and expenses" subaccount 91-1 "Other revenues" (with the exception of analytical accounts for accounting for receiving and income from participation in the authorized capital of other organizations) For a minus debit turnover of 91 "Other incomes and expenses" subaccount 91-2 "Other expenses" in part of VAT, excise taxes and other similar mandatory payments.

Other expenses (row 2350)

This line reflects information about other expenses of the organization, not mentioned above.

The value of the row 2350 is determined on the basis of the data on the total report on the reporting period by the debit turn of 91 "Other income and expenses" subaccount 91-2 "Other expenses" (with the exception of analytical interest accounts for paying and accounting for VAT, excise taxes and other similar mandatory payments to be obtained from other legal entities and individuals).

Profit (loss) before taxation (row 2300)

This line reflects information on profits (loss) before taxation (this is the accounting profit (loss) of the organization) (clause 79 of the position N 34N).

The value of the line 2300 is determined by the addition of the indicators of strings 2200, 2310, 2320 and 2340 and subtracting from the resulting sum of the indicators of strings 2330 and 2350. If the result is a negative value (loss), this value is shown by the organization in the OFP in parentheses.

Current profits tax (line 2410)

This line reflects information on the current income tax, that is, about the amount of income tax reflected in the tax declaration on income tax and calculated according to tax accounting (Paragraph 24 of the Accounting Regulations "Accounting for calculations on the income tax of organizations" PBU 18/02, approved by the Order of the Ministry of Finance of Russia dated 19.11.2002 N 114n (hereinafter - PBU 18/02)).

For reference: Estimated date of entry into force of changes in PBU 18/02 - 2020 (Order N 83N).

Including permanent tax liabilities (assets) (line 2421)

This line provides information on the balance of permanent tax liabilities (assets) (paragraph 24 of PBU 18/02).

The value of the line under consideration is defined as the difference between credit and debit turns for the reporting period on account 99 "Profit and losses", (analytical account (subaccount) of accounting for permanent tax liabilities (assets)) and is a permanent balance tax assets and regular tax obligations accumulated during the reporting period.

Change deferred tax liabilities (line 2430)

This line reflects information on the change in the amount of deferred tax liabilities recognized in accounting in accordance with the requirements of PBU 18/02 (paragraph 24 of PBU 18/02).

The value of the line 2430 is defined as the difference between credit and debit revolutions in account 77 "pending tax obligations"During the reporting period (without taking into account the debit turnover of 77 in correspondence with the account 99" Profit and losses ").

Change deferred tax assets (line 2450)

For this line, information is shown about changing the amount of deferred tax assets recognized in accounting in accordance with the requirements of PBU 18/02 (paragraph 24 of PBU 18/02).

The value of the lines under consideration is defined as the difference between debit and credit turnover on account 09 "Deferred Tax Assets" during the reporting period (excluding loan turnover of account 09 in correspondence with the account 99 "Profit and losses").

Other (line 2460)

This line provides information on other not mentioned, indicators that influence the amount of net profit of the organization (paragraph 23 of PBU 4/99).

Net profit (loss) (line 2400)

This line reflects information about net profit (loss) of the organization, that is, information about retained profits (unterprise) (Paragraph 23 of PBU 4/99).

The result from the revaluation of non-current assets, not included in the pure profit (loss) of the period (line 2510)

This line reflects the results of the revaluation conducted in the reporting period. non-current assets Organizations. And only change is indicated additional capital Organizations arising from the revaluation of non-current assets conducted in the reporting period. Amounts of DOOP (markdown) attributed to the financial result as other income (other expenses) are shown on line 2340 "Other incomes" (line 2350 "Other expenses") report on financial results.

Result from other operations not included in the period (loss) of the period (line 2520)

Row 2520 shows the result from other operations, not included in the net profit (loss) of the period.

Cumulative financial result of the period (line 2500)

For this line, an indicator is reflected, which is a net profit (loss) of an organization, adjusted for results from the revaluation of non-current assets and other operations, not included in the net profit (loss) of the reporting period.

The value of the lines under consideration is defined as the sum of the indicators of the strings of 2400, 2510 and 2520. If the total financial result is a loss, then it is shown in the OFP in parentheses.

Basic profit (loss) per share (line 2900)

For this line, information on the basic profit (loss) per share, which reflects the part of the profit (loss) of the reporting period, due to shareholders to the owners of ordinary shares. This line is filled in only joint-stock companies, which follows from paragraph 27 of PBU 4/99, paragraph 2, subparagraph "A" of paragraph 16 Methodical recommendations On the disclosure of information on the profits per share, approved by the Order of the Ministry of Finance of Russia of 21.03.2000 N 29N (hereinafter - Methodical recommendations N 29N).

Projected profit (loss) per share (line 2910)

On this line, information on the divorced profit (loss) per share, which reflects the possible reduction in the level of basic profit (increase in the loss) per share in the subsequent reporting year (in case of converting all convertible securities of the joint stock company in ordinary shares or in the execution of all contracts The sale and sale of ordinary shares at the issuer at a price below them market value). This line is filled in only joint-stock companies (points, subparagraph "b" of paragraph 16 of the methodological recommendations N 29N).

Note if joint-stock company It does not have convertible securities or purchase contracts - sales of ordinary shares at the issuer at a price below their market value, then in the accounting statements is reflected only basic profit (loss) per share with the obligatory disclosure of relevant information in other applications to the accounting balance sheet, the report on financial results (clause 16 of the Methodological recommendations N 29N, information of the Ministry of Finance of Russia N PZ-10/2012).

For each Numerical Indicator of the FTP, in addition to the report on the first reporting year, data must be given for the minimum in two years - the reporting and preceding reporting (paragraph 10 of PBU 4/99). For this, the OKUD form contains graphs in which each line of the report provides indicators for the reporting period and for the same period of the previous year.

If a report on financial results is drawn up to submit it to state statistics and other executive bodies, then the report indicates the codes of indicators in accordance with Appendix N 4 to the order N 66n.

Consider the example of the filling of the OFP (forms of OKUD) for 2018

Organization OOO "MIR", located on general mode taxation is a report on financial results for 2018

To fill in the specified report, the following data of the operating and salad statement for 2018 are required.

Income statement
per__, ___ 2018

• sales cost;

• gross profit (loss);

• commercial and managerial expenses;

• profit (loss) from sales;

• interest on receipt and payment;

• other income and expenses;

• profit (loss) before tax;

• change of deferred tax assets and liabilities;

• net income (loss);

• reference Information.

All revenues in the report reflect minus VAT and excise taxes (paragraph 2 of paragraph 3 of PBU 9/99). All expenses, as well as negative indicators, specify in parentheses, without a minus sign (Note 7 to Accounting balance, approved by the Order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n).

Report to make a growing outcome since the beginning of the year. All indicators of the reporting period are adjusted in comparison with the same period last year. For example, in the 2015 report:

• in column 3 (data for the reporting period), reflect the revisions on the accounts from January 1 to December 31, 2015 inclusive;

• in column 4 (data for the same period of the previous year), give the column indicators 3 of the 2014 financial results report.

In the "Explanation" column, specify the number of the corresponding explanation to the accounting balance and the report on financial results.

Compariability of indicators

The indicators of the reporting period must be comparable to the indicators of the same period last year. That is, should be formed by the same rules. The incomparable indicators may occur if in the reporting period were identified significant errors Last years and (or) the accounting policy has changed. In this case, in the report for the current period, last year's indicators will have to adjust on the basis of current conditions. But reports for past periods do not need to correct.

Information about the adjusted indicators inExplanations to the accounting balance and report on financial results . Such an order follows from part 1 of Article 13 of the Law of December 6, 2011 No. 402-FZ, paragraph 10 of PBU 4/99 and paragraphs 14, 15 PBU 1/2008.

Report of a small enterprise

On how to make a report to a small business subject, see The procedure for completing the report on financial results by the Small Enterprise .

Zero values \u200b\u200band empty strings

In the report strings on which there are no values, put a dash.

Also enter and in the case when, as a result of roundings to the entire signs, the values \u200b\u200bof some report lines are zero. At the same time, the data that was not reflected in the report due to rounding in the report, expand on explanations to the accounting balance sheet and the report on financial results. This follows from paragraph 11 of PBU 4/99.

Numbering string

In the standard form of the report, the strings are not numbered. Look codes Look in Appendix 4 to the order of the Ministry of Finance of Russia of July 2, 2010 No. 66n. Numerical strings need only if you pass the reporting to the Statistics Department and tax inspection. At the same time there are features for some categories organizations. For example, small business entities reflect the integrated indicators in the balance sheet, which include several indicators. Line code in this case, in this case, by the indicator, which largest more than other included in this string.

If reporting is made up for shareholders or other users who are not representatives of the state control, the rows of numbers are optional.

This follows from paragraph 5 of the Order of the Ministry of Finance of Russia of July 2, 2010 No. 66n .

Revenues and expenses on ordinary activities (rows 2110-2200)

On line 2110-2200 Show income and expenses on ordinary activities. The source data for filling these lines is the turnover of 90 sales account. In line 2110, revenue reflect without VAT and excise taxes.

On line 2120, show the costs of ordinary activities that form the cost price (clause 4, 5, 9 PBU 10/99).

In line 2100, reflect the profits from ordinary activities. It is possible to determine it, if the cost of deductible is the cost of sales (line 2110 - line 2120).

On line 2210, specify the amount of expenses on the usual activities that are related to the sale of goods, works, services (paragraph 5, 7, 21 of PBU 10/99).

On line 2220, specify the amount of expenses on the usual types of activities that are related to the management of the organization (clause 5, 7, 21 PBU 10/99).

Situation: for what row of the report on financial results reflect the costs of advertising?

Therefore, it is necessary to reflect them in the report depending on what procedure for accounting for commercial expenses is provided in the organization's accounting policy for accounting purposes. In accordance with the accounting policies, commercial expenses can:

• fully included in the costs of the current period. In this case, advertising costs reflect on line 2210 "Commercial expenses" of the report;

• distributed between the value of certain types of products, goods (works, services). Then advertising costs reflect on line 2120 "Cost of sales".

Such a conclusion allows you to make it paragraph 9 of PBU 10/99.

On line 2200 reflect the profit (loss) from sales. To do this, the amount of gross profit should be subtracted commercial and managerial costs (line 2100 - line 2210 - line 2220).

If a negative value is obtained, reflect it in the report in parentheses.

Other income and expenses (rows 2310-2350)

Rows 2310-2350, where other income and expenses are reflected, fill out on the basis of revolutions on account 91 "Other income and expenses".

In line 2310, show the received dividends, as well as the value of the property, which was received by the organization when leaving the Company or during its liquidation (paragraph 7 of PBU 9/99).

Profit before taxation (row 2300)

Based on the data reflected in strings 2110-2350, calculate the amount of profit (loss) before tax (line 2300). It is possible to determine it, if from the amount of strings 2200, 2310, 2320 and 2340, the subtraction of strings 2330 and 2350. If you get a negative value (loss), then specify it in parentheses.

When filling out the report, income and expenses from conventional activities show separately. Less expenses can only be shown by other income, the size of which does not exceed the levelsignificance applied by the organization. This is said in paragraph 34 PBU 4/99 and paragraph 18.2 of PBU 9/99.

Significant indicators

The indicator is essential, unless without information you cannot correctly appreciate the financial position of the organization (paragraph 2 of paragraph 11 of PBU 4/99). The criterion of materiality is determined by independently and prescribes it in accounting policies for accounting purposes.

Separately in the report, it is necessary to show information about income, which make up at least 5 percent of all the income of the organization (paragraph 18.1 of PBU 9/99). The costs associated with obtaining such income should also be reflected separately (clause 21.1 of PBU 10/99).

If some balance information requires detailed detailed decryption, it is entered into a separate form -Explanations of the accounting balance and report on financial results . And in the report in the "Explanation" column make a link to the relevant table or the list of explanations of this form. Such an order follows from Notes 1, 2 to the report on financial results, approved by the Order of the Ministry of Finance of Russia of July 2, 2010 No. 66n.

Example, how to reflect in the report on financial results. Information about significant income and related expenses.

According to the Accounting Policy of Alpha LLC, revenues are recognized as significant if they exceed 3 percent of the total amount of income. In the report on financial results, substantial income and related costs are reflected separately.
Information about income and expenses "Alpha" for 2015 are presented in the table.

Income information which exceeds 3 percent, are essential. For their reflection in the report, the Alfa accountant introduced additional lines.

Revenues from the sale of materials are insignificant (1%< 3%). Поэтому в Отчете бухгалтер отразил их за минусом расходов. В итоге сумма прочих доходов составила:
200 000 rubles. + 70,000 rubles. + (30 000 rub. - 29 000 rub.) \u003d 271 000 rubles.

Report on financial results is one of the species financial statements Enterprises that show the results of the company's activities for certain period of time.

When drawing up a report, it is necessary to reliably reflect financial condition Enterprises and, if this data is not enough, it is required to use additional indicators and explanations. All income and expenses of the company are indicated in this document with the growing effect.

Regulatory and legal acts of the Russian Federation set deadlines when the report must be submitted to the controlling authorities. If the company does not comply with them, then its leadership is administrative responsibility.

What it is

Report on financial results is an accounting document that reflects the indicators financial activities Organizations. Since 2019, the form approved by the Ministry of Finance of the Russian Federation (form 2) is used for it. This document is accounting.

Report data show the main causes of losses and profits obtained during the reporting period. It is recommended to provide it with controlled organs in a machine-readable form, as this makes it possible to carry out an automatic analysis of expenses and income as of a specific date.

When filling out the form, the Company's data are indicated: Name, bank details, property form, activity. At the same time, the date of drawing up a document, units of measurement, is indicated. The report on financial results includes the following sections: data on income and expenditure enterprises depending on the type of activity, financial result and deciphering profits and losses.

Revenues are calculated from sales or service provision, their cost, interest, other income. Finishing, profit or loss is made without a loss of tax, the report indicates net income and all tax liabilities.

The main purpose of the formation of this document is to obtain the characteristics of the financial results of the organization's activities. These include such indicators. Like gross profit or loss, net profit of others.

Highlights

Composition and purpose of indicators

How to object correctly

We will understand which data it is necessary to include in the report form and financial results:

• the amount of revenue received for the year;
• commercial and administrative costs of the enterprise;
• interest that were obtained or paid by the Company;
• sales cost;
• gross profit and losses;
• other income and costs for the past period of time;
• profit and loss from the sale of goods, before tax;
• net profit;
• net losses;
• other information.

In the letter of the Ministry of Finance dated February 6, 2019, recommendations are made to compile this document. Highlights specified in these recommendations: All specified amount should not take into account the value added tax and excise tax.

Expenses and other negative indicators are indicated without a "minus" sign to note their negative importance, they are recorded in the report in parentheses. Indicators of the reporting periods (for example, in 2019) are indicated in comparison with the previous period (2016).

If the data in the report for two periods of time is incomparable, the reason for this may be that errors were made during the preparation of the report for the last period, or the organization's policy has changed.

In this case, it is necessary without changing the past report to change the data for the last reporting period so that they correspond to current conditions. In the approved form of form 2, the lines have no numbering, so it must be clarified in the order of the Ministry of Finance of the Russian Federation No. 66n. Before passing a report to the controlling bodies, it is necessary to conduct a number of lines.

For different species Legal entities provide for their numbering option, for example, small business entities indicate the integrated indicators that include several lines offered by the standard form. In this case, the code is affixed to the greatest indicator in the string.

To reflect the costs and income, depending on the type of activity, account indicators 90. This data is entered into the row 2110-2200. In line 2110, revenue is submitted excluding excise tax or tax (in pure form). This amount already includes various discounts and bonuses that were provided by its customers. That is, if the client bought goods at a price with a specific discount, the report indicates the revenue equal to the price of goods minus the size of the discount.

The line 2120 indicates data on expenses related to standard activities. These include expenses forming the cost of services provided or sold goods.

Profit from these activities is indicated in positions 2100. It is equal to the difference between revenue and cost. The line 2210 records the costs that were associated with the implementation of services, goods or works (commercial expenses) are recorded. In 2220, managerial costs are entered.

To properly determine the type of costs, it is necessary to adhere to the recommendations for the financial account plan. For example, in a row 2210, related to commercial costs, it is necessary to include spending on an advertising campaign. Nevertheless, sometimes the organization's policy may be different from generally accepted, so it is also necessary to take into account when reporting.

Other expenses and income are recorded in the 2310-2350 rows. The basis for their completion is the score 91. Other income includes, for example, that it is necessary to reflect in 2310 string.

The income from taxation is calculated on the basis of data from the rows 2110-2350, the same amount is recorded in line 2300. It is the sum of the indicators of strings of 2200, 2310, 2320, 2350.

When receiving a positive amount, it is written as profits, with a negative - as a loss. If the income leaves more than five percent of all the income of the organization, they are recommended to be recorded separately. Along with them indicate all related costs.

Decoding report data is carried out using a special application that is an explanation form. In the form 2 there is a selected column that refers to an explanation through its number in the appendix.

Instructions for filling the lines in the financial results report

The compilation of a report on financial results should be carried out in the form established by the Ministry of Finance of the Russian Federation. Despite this, if necessary, you can add strings that clarify or decrypt the content of its individual lines. You can not exclude individual positions from the report.

The annual report indicates data on income and loss, which the enterprise suffered for a separate period of time and for the previous year. Data over the past reporting period is taken from reports related to this time interval.

The following documents will be needed:

• vedency 91.

If these documents do not have the data necessary to fill in the corresponding lines of the report, then they simply leave dash.

How to fill out a financial report:

Formation financial report For the company, including in the form of LLC, as already mentioned, is carried out on the basis of form 2 established by the order of the Ministry of Finance of the Russian Federation. This report is provided by all campaigns, regardless of which form of taxation is chosen.

Exempt from the compilation of this document individual entrepreneurs and individualswho are engaged in private practice. Together with them released from the obligation to regularly submit a report credit companies, budget organizations and insurers.

When drawing up this document, revenue indicators and financial result are calculated by the method of accrual, that is, the company's income is shown at the moment when the buyer has obligations to pay for debt.

Data is required to fill the report accounting documents As for the current period, and for the past. In the report, negative values \u200b\u200bindicate in parentheses, the amounts are recorded in thousands or millions of rubles. Depending on the turnover of the company.

Deciphering positions

Simplified form

The simplified form of a report on financial results can be used by any company, including such that chose a simplified tax option. This document is filled in the same form 2, in two years. For this, there are separate columns in the form, where it is necessary to enter the indicators at the end of the reporting year. If the required indicator is missing in the company's reporting, then in the document instead of its value is a dash.

Take as an example filling out the form for an enterprise operating on USN. In the first line "Revenue" indicate the revenues of the organization as a result of its main activity. It may be a profit from the sale of goods, the provision of services and other types of budget balance. All the discounts provided are also included in the result, but taxes and excise taxes paid by the Organization are not taken into account.

The second line, "expenses", describes the cost of the main activity. This may be the cost, expenses for the management of the company and commercial costs. The simplified form of the report involves entering into this string of indicators from account 90.2. Cost is determined by the cost of manufacturing goods, selling them or on the provision of services.

Commercial expenses include the cost of delivering goods, advertising, storage and so on. Management costs are associated with the implementation of administrative activities. These are rental costs, taxes, salary to office workers.

The "interest" string shows the costs that are presented by the percentage paid. These may be percentage payments on any loans, coupon payments on bonds.

In the position of "Other revenues" record profits received from the sale of real estate or other property, recovered penalties, property obtained free and so on. At the same time, there is a profit given here, but not taken into account in the reports for previous periods. The line "Other expenses" records such costs of the enterprise.

The indicator of "taxes on income or profits" includes data on all taxes paid by the Company. Also here may include paid fines for violation legislative norms, Delivered tax for previous periods. The code of this indicator is 2410 or 2460.

In the line "Net profit" fits the balance of the account 99. The loan balance is recorded as net profit; If this is a balance of debit, it is written as a net loss. If the balance is compiled for a period equal to one year, then the amount of net profit or loss will be equal to the account of the account corresponding to 84. If the firm receives a loss, its value must be indicated in parentheses.

We consider various aspects of management accounts receivable at the enterprise

The form of the report on financial results is approved by the order of the Ministry of Finance of 02.07.2010 under No. 66n. The filled form is supplied to the FTS and Rosstat. To represent the statistical authorities, you need to use a template with codes. Annual form Transmit to the controlled authority until the end of the three-month period is completed after the completion of the reporting period.

Form 2 (profit and loss statement) is needed to display operations with the financial resources of the organization over a separate period of time. The document provides values \u200b\u200bof income, expenditures formed damages and profit indicator. Their calculation is made by increasing order.

Financial Results Report (Form 2)

Information from the document may be useful for:

• economic planning;
• preparation of analytical material in the framework of management accounting;
• company management;
• founders of the organization;
• credit institutions;
• potential investors;
• counterparties.

Report on financial results must fill in all legal entities. Some categories of entities are allowed to issue a report in a simplified form. The results of the final cells in the document displays the loss or profits. Indicators are given for the current and last period, which allows you to compare them and trace the dynamics of the company's development.

Profit and loss statement does not allow errors or correctional records. When it is detected at the stage of preparation of reporting inaccuracies, inaccurate data, blots or typos, it is necessary to fill in the form rebound. Legally provides for the possibility of making information into columns by handwritten or printed. A report on financial results (form after filling) must be signed by the head of the institution. Printing is not a mandatory element if the firm does not use the print.

The document is drawn up in two copies. Both subscribe and verified for the absence of shortcomings. The first form is sent to the FTS, the second is stored in the enterprise.

Profit and Loss Statement 2018: Blank and its Structure

The obligatory details of the document include:

• information about the enterprise;
• date of registration of a form with an indication of the reporting period;
• codes assigned statistical authorities;
• units (their order) to measure indicators in reporting;
• numeric values \u200b\u200bof indicators in the table block;
• corrected outcomes.

The financial results report form in the substantive part is presented with a table. The table block provides graphs:

• with explanations that are subject to fill in the presence of clarifying data at a specific line;
• the list of indicators with unified names is included in the report on profits and loss in the second column;
• graphs for making numerical data for the reporting period;
• counts that are filled out by the prior information.

Profit and Loss Statement: How to Fill

In the reporting form, it is not provided for the introduction of numbers with a minus. If the indicator has a negative value, it is written in parentheses. In the absence of the data column, the battle is made. There should be no empty cells. In a report on financial results, the sample requires the words of economic activity and the form of property in words.

Numeric data for the table block must be consistent with accounting accounts. How to fill out a report on financial results:

1. You must prepare data on accounts 90 and 91. When determining the revenue of the amounts of excise taxes and VAT are excluded at the calculation.
2. The outcome of the report (amount to tax retention) should be equal to balance 99 accounts.
3. If the profit and loss statement is compiled by the company using PBU 18/02, you will need values \u200b\u200bon accounts 77 and 09.

When making information into lines on some cells, it is necessary to make calculations.

The line 2100 introduces the difference between gross profit and cost. Enciphe 2200 is adjusted to the value of the line 2100 on the expenses of the organization. By 2300, the calculation is carried out by the formula:

page 2200 + p. 2310 + p. 2320 - p. 2330 + p. 2340 - p. 2350

Financial Results Report: String Decryption

The line decoding is conveniently considered on the example of a form of code designations (used for forms supplied to Rosstat):

1. The code number 2110 corresponds to the amount of the proceeds for the completed work provided by counterparties. paid services and implemented goods.
2. The cost of sales in the report on financial results when data in the cell 2120 shows the costs, they are subtracted from the amount of revenue, so fit in brackets.
3. Code 2210 is used to specify sales costs (they will be deducted, entered in brackets).
4. Row 2220 assumes the introduction of the verified values \u200b\u200bof the management costs.
5. The report on financial results on line 2310 reflects the revenues received from other enterprises on the basis of participation in their capital.
6. The code 2320 assumes the presence of interest on securities.
7. The encoded designation 2330 is used for interest to be paid (the number will be taken away, ended in brackets).
8. In line 2340, other types of income revenues are introduced, and in brackets in code 2350 are other costs.
9. Row 2410 takes into account the calculated value of income tax.
10. Row of 2460 report on financial results - decoding implies deposits for fines, penalties and listed tax additional charges.

The second table block provides information to be reference. These are indicators that have not entered the first report block.