The financial statements of Russia, as well as the economy as a whole, passed the hard way of becoming, it was formed in difficult conditions first by the Soviet planning system, and then the revolutionary jump of rebuilding time. Many controversial moments have not yet been resolved, something requires refinement, some norms are already outdated. Now the state is taking measures to reform the domestic, bringing it in accordance with international requirements, improves regulatory regulation. To provide annual reporting Business representatives are accounting balance and report on financial resultsexplaining to them.
Report on financial results (OFP) or form No. 2 - the second of the two main forms that are components. It shows a change own capital As a result of economic activity, characterizes income and expenses that affected the amount of profit.
Filling, deadlines and order of delivery are governed by law No. 402-FZ "On Accounting Accounting", the Order of the Ministry of Defense of the Russian Federation No. 66n "On the Forms of Accounting Reporting", PBU, received by the Ministry of Finance and the Central Bank.
Until 2012, the formulation appeared "", but already in 2013 it was correct to indicate a "report on financial results", now this name remains in business practice. Changes touched only the names, the content remained the same. It needs to be filled with all organizations, individual entrepreneurs and lawyers, state enterprises.
Rules of formation
The OFP is an official document that needs to be provided to state tax and statistical bodies, so it needs to be filled very seriously, because the head shall be directly responsible for the truthfulness of the data. If tax Service It will be found errors or violations, it will require additional explanations, and at the materiality of data distortion has the right to apply and penalties. The report on financial results can be formed at the end of the calendar year for government agencies, or quarterly for the internal needs of the enterprise.
Therefore, you need to adhere to the following rules for its formation.
Revenues and expenses must be divided:
- on and expenses obtained by company ordinary species Activities. These are the operations for which business was originally organized, they are registered in the Company's charter and are fixed in OKVED. It can join the activities that are not registered in the documents, but those who are permanent and having a significant quantitative expression.
- others - include as it is clear from the name, all articles that have not included in the previous paragraph
Form number 2 is drawn up for the reporting period - year. Moreover, it indicates the data for the previous year, calculated by the same methods. They are transferred from the past report, and the value is taken on the last day of the past and the current year, which is done to compare the dynamics of indicators.
The report is signed by the head, it is prescribed the date. The print on the form is affixed only if it has been presented, if the organization refused to print in their activities, and this is fixed in the Charter, then in the form No. 2 it is not needed.
For the filling of the OFP, the operating statements will be required, data on statistical codes assigned to the organization.
Some business representatives can apply simplified forms to reflect financial indicators.
Requirements for filling
Indicators and their decoding
So, proceed to the phased filling of the form.
The OFP itself is presented in the form of a table of 5 columns:
- Explanation Room
- Name of the indicator
- Code assigned to this indicator
- Value in the reporting period
- Value last year
If during the period in the organization, any operations were not carried out, then the lines on them are not filled in the report, not 0, and docking.
Income and expenses on ordinary activities
These are receipts and spending of the company, as well as a preliminary financial result, which are formed as a result of activities registered as the main in OKVED. These articles include:
- - receipts from activities recognized company Normal, i.e., the main, payment received by the company for produced goods. It is necessary to take into account that previously paid by VAT, excise taxes on some types of goods are taken away from the size of the revenue.
- The cost of sales is the value of the resources used in the production of resources. Names and numbers of accounts, on the revolutions of which the amount of data take place, we will not consider in detail, since they are very available they are spelled out in terms of accounting accounts. Do not forget that the value must be specified in brackets.
- (loss) is a calculated value, the amount of deviation between the two first points. If the organization's activities did not go smoothly and at this stage the loss is calculated, then the amount lies in parentheses.
- Commercial expenses - include costs for: packaging of products, transportation, commission intermediaries, rental of premises when selling, promotion of goods, executive expenses, fees for the work of insurance companies, losses when storing on the norms of natural loss, so on.
- Management costs - no need to break your head to understand that these are administrative expenses. The organization has the opportunity to choose one of two accounting options, but it is necessary to register it in Accounting policies: Fully in the composition of the UR - this line of the report is filled out; It is included in the cost of production, then this string is not filled, and accordingly, the second paragraph of the OFP increases.
- Profit (loss) from sales - the estimated value obtained by subtraction of previously specified general and administrative expenses from gross profits. To confirm the correctness of the calculation of the indicator, compare it with the residue on the appropriate subaccount, dedicated specifically for this coefficient 99, ideally, they must coincide.
Other income and expenses
These are the receipts and costs of the company as a result of activities that does not apply to the main, they include:
- Revenues from participation in other organizations imply earnings of the firm on securities, funds received on shares, property of third-party societies.
- No ability to receive opportunities in the wrong interpretation, in this connection, we will not stop in detail on them.
- Interest to payment - similar to the previous indicator do not require deployed explanations.
- Other income includes other receipts that have not specified earlier. Revenues are made: from renting, leasing, from providing licenses, patents, from the sale of fixed assets, from the Criminal Code of Party Firms, Earnings on the Securities Market, with non-compliance with contractual conditions - penalties, donations, exchange differences, interest on deposits in banks, Profit of past years, loan debt with expired claim with limitation, Daurcement of investments.
- Other expenses imply the cost of society not specified in the form number 2 before. Usually in their composition of expenses from: lease, leasing, using patents, licenses, assets, IMM impairment, markdown financial investments, charity, organization of events, holidays in order to obtain income, creating a reserve and others.
Financial results
The final articles received when taking into account all the income and costs of the company.
Profit (loss) before tax - the name very well characterizes the essence of the indicator, it is this article that will be the basis for determining the amount of the tax.
The current is the size of the planned tax deduction to the state. Differences in the basics of accounting and tax system led to the emergence of different approaches in the calculation of this parameter. The final result after its adjustment, taking into account these contradictions, is declared by the organization. The company is obliged to highlight one of the selected accounting methods in its regulatory forms:
- The tax calculation is made arithmeticly according to data taken from accounting balance. The profit received by the Company at the time of shipment of goods is multiplied by the percentage of tax - this is a conditional consumption or income by this kind Tax, which serves as the basis for calculating tax liabilities (assets) - it (it). Two their types are distinguished: constant - are written in the composition of the indicator under consideration in the case when the amounts will be taken to account only on accounting; Deferred differences - allocated in the OFP scattered due to the temporal nature of their occurrence, the explanation is shown below.
- In registered for internal use, it appear, constant control is carried out for them, but the amount does not stand out separately.
Other - include amounts that have not come up under the parameters of the remaining indicators. These may be fines, penalties displayed by the FTS on unfulfilled tax requirements.
Net profit (loss) is one of the most important indicators OFP, which is common result The activities of the organization or entrepreneur. This is the value that remains at the disposal of the firm after taxes and other payments were paid, then that, in fact, the business was organized. Net profit forms retained profit For the entire period of activity.
Tax assets and obligations
Include two articles formed as a result of different approaches to accounting and the compilation of reporting surrendered to the FTS:
- The change in deferred tax obligations is prescribed to the OFP organizations that do not use either UNVD. It is usually formed, for example, when, when calculating depreciation in accounting, one amount is obtained, and tax account - Other. Another option of occurrence - the company takes into account the revenue at the time of the shipment of the goods to the buyer before its real payment. The value of this indicator in the OFP is the amount already taken into account in the current period when the planned date of its receipt moves for the next year. Enterprises choose one of two options: a deferred commitment is allocated as part of the tax, the amount of which is taken from accounting analytics; It does not stand out in a separate article.
- Change defused tax assets - This is the standpoint according to its economic sense, that part of the calculated tax, which is planned to be paid in the future. This line is calculated as a product of such expenses on the tax rate, taken into account on the balance residue of the account 09. The reasons for the speakers is: differences in depreciation, overpayment of the tax amount in the Federal Tax Service during its non-return of the company, when implementing property arising due to differences in determining the date of disposal .
Articles specified reference
Result from revaluation non-current assets It is formed when clarifying the value of material and non-physical form of an enterprise assets, taking into account the current market price for similar property. At the same time, one of the two options for their accounting is enshrined in accounting policies:
- including on other expenses or income - then this line is not filled, but the corresponding line of the OFP changes
- inclusion in the composition additional capital - the size of the oscillation of the accrued retained earnings is prescribed
The result from other operations in Russian practice is relatively rare, may include exchange rate differences from the reassessment of the company's property, which is abroad. The wider definition of this indicator is given in IFRS in the formulation of "other cumulative income". In accounting, accounts are taken into account on a separate subsecuit to the account 83. To enable amounts, the conditions must be followed:
- the cost of assets is not expressed in rubles
- difference Changes Extreme Capital
The total financial result is a calculated value, it is defined as the sum of the three indicators previously preceding it.
The following two articles are required to fill, whose shares are bought and sold in the securities market or are planned for accommodation. These indicators are established IFRS and denote in general the profitability of one ordinary share of the company. Severe two types:
- Basic earnings per share - equal to the amount of dividends that the owner of one ordinary action will receive if it sells it, or the proportion of net profit on one ordinary share in circulation. It is calculated as the ratio of the amount of net profit for the period to the number of ordinary, and not preferred shares, on average for a month.
- The divorced earnings per share differs from the previous indicator by the fact that this is the estimated income, taking into account the worst forecasts in the securities market. it minimum size Pure profits that the owner of an ordinary share will receive if he decides to sell it. The condition should be followed here that society will issue everything securitieswhich it is required to emiate. Such a process is called a formulation or a decrease in income per share. It is calculated similar to the previous indicator, but additionally released or planned to release shares are added to the denominator.
Simplified form
The simplified form of the OFP according to the recommendations of the Ministry of Finance can use organizations related to. For them, there are restrictions on the maximum amount of revenue, the number of officially executed workers and other parameters. These characteristics are detailed in the Law No. 209-FZ dated July 27, 2007, if desired, such companies and entrepreneurs can fill and standard forms.
The simplified form of the report contains, by analogy with the standard, 5 columns, the rules for its filling are the same. Rows of only 7, these are the main performance indicators.
The amount of USN and UNVD is entered into the line of other costs. For ease of use, the organization or IP independently determine whether it is necessary to decipher the items that are included in it or not.
So, a report on financial results is one of the main documents. financial statementswhich unites all the information about the economic life of the enterprise, helps owners and interested users to determine economic situation Organizations, understand the level of business stability, its attractiveness for financial investments.
Also, the OFP gives very important information about liquidity, helps to identify problem areas, the moments to which the manager needs to pay attention, and therefore, allows us to form a general development strategy. That is why it is very important to correctly and reliably fill it.
The calculations of all the above indicators are written in detail in accounting provisions, but it is natural that the accountant arises difficult moments, especially the filling skill comes with experience, so work and comprehend new, do not stop and want to learn something useful every time. We hope that our article helped you in this.
Write your question in shape below
The report on financial results 2017-2018 contains the "Other" string, which includes information that are not included in other indicators. String 2460 of the Financial Results Report and its decoding in 2018. In order to properly fill out the report, it is subject to consideration by this article.
Income statement
The need to submit a report to the IFTS and its form is installed in three regulatory acts:
The classification of profits and losses in the report is carried out on the basis of PBU 9/99 and PBU 10/99 and divides them on others and from conventional activities.
IN common order The form specified in Appendix 1 to the specified order is applied.
When filling out the form in 2018, it should be very attentive, because For individual errors, which caused a significant difference in information, may be responsible for h. 1 tbsp. 15.11 Administrative Code.
Conditionally, the report can be divided into three parts:
- header part (contains basic information about the organization, reporting period, reporting date);
- the main part (table with the content of sum values \u200b\u200bcharacterizing the result of financial and economic activities for the corresponding period of time, incl. the "Other" line);
- final part (contains the signature of the head of the organization and the date of the report).
Row "Other"
This line includes information about individual indicators, which, although not included in other indicators reflected in the report, have a direct impact on the net profit of the enterprise. This follows from p. 23 PBU 4/99. Along with this line, the company, if necessary, has the ability to independently envisage and enter additional lines to the report, including the corresponding indicators that are not included in other lines.
String 2460 report on financial results and its decoding
Row 2460 may include, in particular, the following information:
- on the sanctions applied in relation to the enterprise for various violations;
- deferred tax asset (written off in Dt 99);
- delay tax obligations (written off in CT 99);
- summion differences from recalculating deferred tax assets and deferred tax liabilities as a result of oscillations of the value of the income tax rate;
- the amount of the accrued trading collection and others.
Account information, reflected in line 2460
The corresponding indicator of the report under consideration is taken from analytical accounting On account 99 in terms of the above information.
The indicator of the string "Other" is equal to the value as a result of subtracting from the value of turns from Dt 99 (in terms of fines, written off deferred tax assets) the values \u200b\u200bof turnover of CT 99 (in terms of disintended tax obligations).
In case of exceeding the debit indicator over credit turning The corresponding value is included in the report surrounded by round brackets.
If there is a positive difference between credit and debit revolutions, the value is indicated in line 2460 without brackets.
If an enterprise that fills in this form of the report is "Specramp" and is not a fee for income tax, then in the line under consideration, it reflects the amount of the appropriate tax paid on such a special (for example, USN or UNVD).
In this article, we will consider: Filling out a report on financial results. Let's talk about step by step instructions Fill. And also tell about the provision of a document in tax authorities and possible fines.
All enterprises work, putting certain tasks due to which organizations are obligatory Must make a profit. Report on financial results allows you to analyze whether to solve the tasks assisted? This article will reflect all aspects regarding this report.
What is included in the concept of a report on financial results?
The report on financial results is recognized as one of the main forms of reports for enterprises in Russian Federationshowing the volume of income, expenses, financial results of the organization.
Who is obliged to provide a report on financial results?
In accordance with paragraph 1 of Article 23 of the Tax Code of the Russian Federation, the report on financial results must provide all taxpayers, including individual entrepreneurs, Notaries, leading private practice, lawyers, established lawyers.
Except are:
- Individual entrepreneurs leading their activities taking into account income or income and expenses and other objects of taxation or physical indicators;
- Foreign companies located in the Russian Federation (Article 6 of the Federal Law of December 6, 2011 No. 402-FZ "On Accounting");
- The religious organization, which for the reporting period does not arise duties on the payment of taxes and fees.
What are the deadlines for the delivery of a report on financial results?
In accordance with Article 15 of the Federal Law of 12/06/11 No. 402-ФЗ aboutperiod is a calendar year (from January 1 to December 31).
But for newly created organizations, the reporting period depends on the date of registration:
The report on financial results for the reporting period is provided within three months after the end of the specified period. For example:
Filling out a report on financial results: Report Structure
The form of a report on financial results was approved by the Order of the Ministry of Finance of the Russian Federation of 02.07.2010. No. 66n "On Forms accounting reports organizations. "
This document provides for:
- General form of reporting (Appendix No. 1);
- Simplified reporting form (Appendix No. 5).
The right to choose a simplified form of a report is provided only to subjects economic activityspecified in Federal Law from 12/06/2011 No. 402-FZ Art.6:
| Subjects of economic activity | Comment |
| Subjects of small businesses | · Household societies; · Economic partnerships; · Production cooperatives; · Consumer cooperatives; · Peasant (farmer) farms; |
| Non-commercial organizations | |
| Organizations participating in the project to implement research, developing and commercializing their results | Federal Law of September 28, 2010 No. 244-FZ "On the Innovative Center" Skolkovo " |
In the structure financial report The following indicators include:
- Revenue;
- Sales cost;
- Gross profit (loss);
- Commercial expenses;
- Management costs;
- Profit (loss) from sales;
- Revenues from participation in other organizations;
- Percentages for receipt;
- Percentage to be paid;
- Other income;
- Other expenses;
- Current income tax (including permanent tax liabilities (assets));
- Change of deferred tax liabilities;
- Changes in deferred tax assets;
- Other;
- Net income (loss);
- The result from the revaluation of non-current assets, not included in pure profit (loss) period;
- The result from other operations, not included in the pure profit (loss) of the period;
- The cumulative financial result of the period;
- Reference and basic profit (loss) per share;
- Divorced profit (loss) per share.
Thus, before proceeding with the formation of a financial report - it is necessary to have a clearly measured volume of these indicators.
Step-by-step instructions for filling the document
To the formation of a report on financial results, it is necessary to approach very responsibly and carefully. So, when filling out the report, you need to perform a number of steps:
| Actions | |
| Step 1 | Fill out the tax period for which the report on financial results is provided. |
| Step 2. | In the "Organization" section, specify the full name of the organization |
| Step 3. | Indicate the Inn Taxpayer |
| Step 4. | Specify the type of economic activity and OKVED |
| Step 5. | Indicate Organizational and Legal Forms |
| Step 6. | Specify the unit measurement unit |
| Step 7. | In the "Location (address)" section, indicate the address of the organization |
| Step 8. | In the section "Date (number, month)" indicate the last day reporting periodFor which the report is provided (12/31/2016) |
| Step 9. | Specify statistics codes: OKPO, OKOPF / OKFS, OKEY |
| Step 10. | Fill out a table with indicators with the necessary explanation |
| Step 11. | Signature and Decipher Signature Manager |
| Step 12. | Specifies the date at the time of the delivery of the financial results |
Filling out a report on finance results on strings
When filling out an OKD form 0710002, all rows must contain information reflecting financial condition Organizations for the reporting period:
· Buying goods, materials
· Payment made of work
· Other expenses provided for by the main activity
In the case of a negative value - the indicator is indicated in brackets
The value is indicated in brackets
| Other income | = | Other income | – | VAT | – | Excise | – | Row 2310. | – | Row 2320. |
| other expenses | = | other expenses | – | Row 2330. |
Comparison of indicators in reports on financial results
When analyzing reports on financial results, it is possible to estimate:
- organization activities for certain time periods;
- the organization's activities in comparison with the activities of other organizations at a certain time period.
The table shows example number 1:
| Indicator | 2014 | 2015 | 2016 | Absolute deviation (thousand rubles) | Deviation (%) | ||||
| 2015/2014 | 2016/2015 | 2016/2014 | 2015/2014 | 2016/2015 | 2016/2014 | ||||
| Revenue | 50000 | 60000 | 70000 | 10000 | 10000 | 20000 | 20 | 17 | 28,5 |
| Cost of sales | 30000 | 35000 | 45000 | 5000 | 10000 | 15000 | 17 | 28,5 | 50 |
| Gross profit | 20000 | 25000 | 25000 | 5000 | 0 | 5000 | 25 | 0 | 25 |
| Commercial expenses | 6000 | 8000 | 10000 | 2000 | 2000 | 4000 | 33 | 25 | 67 |
| Management expenses | 1000 | 2000 | 3000 | 1000 | 1000 | 2000 | 100 | 50 | 200 |
| Profit (loss) from sales | 13000 | 15000 | 12000 | 2000 | (-3000) | (-1000) | 15 | (-20) | (-8) |
The table shows example number 2:
Report on financial results, thousand rubles.
| Indicator | ABB LLC | LLC "Where" | LLC "Zhi" |
| Revenue | 60000 | 50000 | 40000 |
| Cost of sales | 35000 | 35000 | 30000 |
| Gross profit | 25000 | 15000 | 10000 |
| Commercial expenses | 10000 | 8000 | 6000 |
| Management expenses | 2000 | 1000 | 1000 |
| Profit (loss) from sales | 13000 | 6000 | 3000 |
Income statement, %
| Indicator | ABB LLC | LLC "Where" | LLC "Zhi" |
| Revenue | 100 | 100 | 100 |
| Cost of sales | 58 | 70 | 75 |
| Gross profit | 42 | 30 | 25 |
| Commercial expenses | 17 | 16 | 15 |
| Management expenses | 3 | 2 | 2,5 |
| Profit (loss) from sales | 22 | 12 | 7,5 |
Analyzing reports on the financial results of various companies, we can make certain conclusions regarding financial stability, economic prospects, the budget state. It is especially important to carry out this analysis against competitors companies.
Consideration of income articles
Executive income articles in the financial results report must be recorded in strings from 2110 to 2220 forms on OKD 0710002.
As a basis, the account 90 "Sales" is taken.In line 2110 "Revenue" indicates the amount obtained as a result of the calculation:
Reflection of income tax in the organization
To reflect the income tax in the report on financial results, rows from 2410 to 2450 are involved:
- In line 2410, the difference is indicated between the total turnover of the debit and the credit of the account 68 subaccounts "Calculations for the current income tax" in correspondence with accounts 09, 77, 99;
- In line 2421 reflects the total difference between the debit currency and the credit of the account 99 C / account "Permanent tax liabilities" in correspondence with the account 68 C / account "Calculations for the current income tax";
- The line 2430 reflects the total difference between the debit circulation and the credit of the account 77 in correspondence with the account 68 C / account "Calculation of the current income tax";
- The line 2450 reflects the total difference between the debit currency and the credit of the account 09 in correspondence with the account 68 C / account "Calculation of the current income tax".
Providing a document into tax authorities and possible fines
In accordance with Article 126 of the Tax Code of the Russian Federation, failure to submit to the tax authorities of the financial statement in set time The penalty in the amount of 200 rubles is entitled.
Questions and answers
Question number 1. Our organization in 2016 did not led economic activity. Do I need to take a report on financial results?
Answer: legislation does not provide for the lack of a report on financial results in the absence of economic activities, in connection with which it is necessary to provide this reporting in tax authorities.
Question number 2. In 2016, our company led active promotional activities, while the advertising campaigns provided significant costs. Where can I specify these expenses in the financial results report?
Question number 3. In the case of a late submission of a report on financial results to the tax authorities, are any penalties?
Answer: In this case, the report on financial results is a document required for implementation. tax control. The penalties are not accrued, but a fine of 200 rubles will still have to pay (Article 126 of the Tax Code of the Russian Federation).
Call in one click
Each enterprise, the organization sets itself the task - making profit, increase sales and so on. The essence of any activity should be reduced to
a certain result. This result is a report on financial results. About him and will be discussed in this article.
Report about what is it?
This report is not only the indicators of the company's activities for the tax, but also the results of this activity for the organization itself. After all, thanks to him you can understand how much we earned, what damages suffered and so on.
Content of the report on financial results
When and how to give this report?
The report on financial results is handed over to the enterprise every quarter (depending on the tax system). Together with the enterprise balance (Form 1), the document described above (form 2) is submitted to statistical authorities and tax Inspection. Nestyadachy such documents will attract significant
