Form 2 statement of financial results lnr. Filling in f2 statement of financial results. How to send a statement of financial results

Income statement - one of the main forms of accounting reporting, which characterizes the financial results of the organization for the reporting period and contains data on income, expenses and financial results in the amount on an accrual basis from the beginning of the year to the reporting date. The report reflects the value of the balance sheet profit or loss and the individual terms of this indicator:

    profit / loss from product sales;

    operating income and expenses (positive and negative exchange rate differences);

    income and expenses from other non-sales activities (fines, bad debts).

Also presented:

    enterprise costs for the production of products sold at full or production cost;

    business expenses, administrative expenses;

    net proceeds from product sales;

    the amount of income tax, deferred tax liabilities, assets and permanent tax liabilities (assets);

    net profit.

When compiling a report, the calculation of revenue and other income, as well as expenses, is made on an accrual basis, that is, revenue is accrued when consumers have obligations to pay for the company's products or services. Most often this occurs at the time of shipment of products to the consumer or the provision of services, and is accompanied by the presentation by the buyer (customer) of the relevant settlement documents.

The statement of financial results is the most important source for analyzing the indicators of the company's profitability, the profitability of products sold, the profitability of production, as well as for determining the amount of net profit.

The main purpose of the Profit and Loss Statement (Form No. 2) is to characterize the indicators of the financial results of the organization for reporting period, such as:

    gross profit;

    profit (loss) from sales:

    profit (loss) before tax;

    net profit (loss) of the reporting period.

Table 1 shows the composition and characteristics of the indicators of the profit and loss statement.

The explanations to the balance sheet and the profit and loss statement disclose information related to the accounting policy of the organization, providing users with additional data that is inappropriate to include in the balance sheet and profit and loss statement, but which they need to realistically assess the financial position of the organization, financial results of its activities.

Composition and purpose of indicators of the profit and loss statement

Index

Characteristics of the indicator

Income and expenses from ordinary activities

Reflected is the proceeds from the sale of goods, products, works, services, net of VAT, excise taxes and similar mandatory payments, accounted for on account 90 "Sales", to identify financial results from the sale

Cost of sales

Reflects the actual costs associated with the production of products, services without taking into account selling and administrative expenses

Gross profit (1-2)

The difference between the proceeds from the sale of goods, products, works, services minus VAT is recorded. excise taxes and similar obligatory payments and the cost of goods, products, works and services sold

Business expenses

For production organizations - reflects the costs of selling products accounted for on account 44 "Sales costs" and related to the sold products, works and services (D-t 90 K-t 44)

For trade, supply and sales and other intermediary organizations - sales costs (distribution costs) recorded on account 44 "Sales costs" and attributable to goods sold (D-t 90 K-t 44)

Administrative expenses

The entries are made by those organizations that, in accordance with the adopted accounting policy, the amounts reflected in account 26 "General business expenses" are written off to account 90 (D-t 90 K-t 26). For trade, supply and sales organizations, this indicator is not filled in

Profit (loss) from sales (3-4-5)

Reflects the difference between the proceeds from the sale of goods, products, works and services and the sum of the cost, selling and administrative expenses

Other income and expenses

Income from participation in other organizations

Income receivable:

    on securities invested in other organizations;

    from participation in joint activities without education legal entity (under a simple partnership agreement), etc.

Interest receivable

Amounts receivable:

    dividends (interest) on bonds, deposits, recorded on account 91 "Other income and expenses";

    from credit institutions for using the balances of funds on the accounts of the organization;

    interest payable for providing the organization for use money (credits, loans)

Percentage to be paid

Amounts payable on grounds similar to those specified in clause 7

Other income

Income from the sale (disposal) of fixed assets, intangible assets, tangible assets and other property; from providing for a fee for temporary use non-current assets organizations; from participation in the authorized capital of other organizations (together with interest and other income and expenses on securities), including joint activities under a simple partnership agreement. received fines, penalties, penalties for violation of the terms of contracts; assets received free of charge, including under a gift agreement; receipts in compensation for losses caused to the organization; profit of previous years, revealed in the reporting year; the amounts of accounts payable and accounts payable for which the term has expired limitation period; exchange differences; the amount of revaluation of assets, etc.

other expenses

Paid fines, penalties, penalties for violation of contracts; compensation for losses caused by the organization; losses of the past lay. recognized in the reporting year; sums accounts receivablefor which the limitation period has expired, other debts that are unrealistic for recovery; exchange differences; the amount of the depreciation of assets and other expenses for operations similar to those given en. ten

Profit (loss) before tax (6 + 7 - 8 + 9 + 10 - 11 + 12 - 13)

The amount of profit (loss) from sales, interest receivable less interest payable, income from participation in other organizations, other income less expenses of this type.

In accordance with PBU 18/02, on the basis of this indicator, the conditional expense for income tax is determined (D-t 99 K-t 68)

Current income tax

The amount of income tax for tax purposes, determined based on the amount of contingent income tax expense, adjusted by the amounts of a permanent tax liability (plus), a deferred tax asset (plus) and a deferred tax liability (minus) of the reporting period.

Including: permanent tax liabilities (assets)

Income (expenses) that form the accounting profit (loss), but are never taken into account, but are excluded from the calculation of taxable profit and lead to an increase in the organization's tax payments for income tax in the reporting period. In accounting, permanent tax liabilities are reflected on account 99 "Profit and loss", subaccount "Permanent tax liability" D-t 99 K-t 68)

Change in deferred tax liabilities

The portion of deferred income tax that results in an increase organization taxto be paid to the budget in the next reporting or subsequent periods (underpayment to the budget). Accounting is carried out on account 77 "Deferred tax liabilities"

Change in deferred tax assets

The part of deferred income tax, which should lead to a decrease in the tax of the organization payable to the budget in the next reporting or subsequent reporting periods (overpayment to the budget). Accounting is kept on account 09 "Deferred tax assets"

Net profit (loss) of the reporting period (12 - 13 - 15 + 16)

To determine net profit (loss), the difference between profit (loss) before tax, current income tax and deferred tax liabilities is determined, to which the amount of deferred tax assets is added. Write-off from the balance sheet of the loss of the reporting year is reflected at the expense of: funds of the reserve capital (D-t 82 K-t 84). bringing the size of the authorized capital to the value of net assets (D-t 80 K-t 84). repayment of the loss of a simple partnership at the expense of targeted contributions of its participants (D-t 75 K-t 84)

Net income (loss)

Net profit (loss) of the reporting period

Basic earnings (loss) per share

Basic earnings (loss) per share is defined as the ratio of basic profit (loss) for the reporting period to the weighted average number of ordinary shares outstanding during the reporting period.

The basic profit (loss) of the reporting period is determined by reducing (increasing) the profit (loss) of the reporting period remaining at the disposal of the organization after taxation and other obligatory payments to the budget and off-budget funds by the amount of dividends on preferred shares accrued to their owners for the reporting period.

When calculating the basic profit (loss) of the reporting period, dividends on preferred shares, including cumulative ones, for previous reporting periods that were paid or declared during the reporting period are not taken into account

Diluted earnings (loss) per share

The amount of diluted profit (loss) per act "shows the maximum possible degree of decrease in profit (increase in loss) attributable to one ordinary share of the joint-stock company, in the following cases:

    conversion of all convertible securities of a joint stock company into ordinary shares (hereinafter referred to as convertible securities);

    upon the execution of all contracts for the purchase and sale of ordinary shares with the issuer at a price below their market value.

Dilution of profit means its decrease (increase in loss) per ordinary share as a result of a possible future issue of additional ordinary shares without a corresponding increase in the company's assets

In the statement of financial results (form No. 2) of Volchanskoye OJSC, the proceeds of the enterprise are reflected on an accrual basis, the cost of goods sold, the gross profit of the enterprise is calculated, commercial expenses, interest payable (on existing loans), other expenses (bank services, sick leave etc.), other income (federal and regional subsidies), the profit of the enterprise is calculated.

Revenue - Cost price - Selling expenses - Interest payable - Other expenses + Other income \u003d NET PROFIT (Appendix No. 34)

Based on the financial statements, an analysis of the production and financial activities of the enterprise is drawn up, the economic efficiency and profitability of the enterprise are calculated. (Appendix No. 35)

Financial statements should be prepared in accordance with all legal requirements. The slightest inaccuracy can result in a substantial fine.

Dear Readers! The article talks about typical ways of solving legal issues, but each case is individual. If you want to know how to solve your problem - contact a consultant:

APPLICATIONS AND CALLS ARE ACCEPTED 24/7 and WITHOUT DAYS.

It is fast and IS FREE!

How to draw up Form 2 for financial statements in 2019? When starting to create financial statements, it is important to know the main rules for filling it out.

An erroneous or inaccurate report will need to be redone. The number of such improvements is not limited and any of them will be accompanied by penalties.

There are different standards for different forms. How to fill out Form 2 correctly in the financial statements of 2019?

Basic information

Any organization carries out accounting for business activities. This is accompanied by filling, drafting and so on.

All this documentation is primary. It is on its basis that reporting is subsequently formed.

Various reports are included in the accounting statements, including a report characterizing profit and loss.

This document, as part of other reporting, is submitted to the tax office on a quarterly basis. But in addition, it can be used by company management to improve production activities.

Basic definitions

This is a type of reporting that characterizes the consequences of the financial activities of an economic entity for the reporting period. In this case, the reporting period is understood to mean every quarter of the year.

Therefore, a document is drawn up with a cumulative total. The profit and loss statement contains the total profit / cost data expression:

  • on activities of common types;
  • operating rooms;
  • non-sales;
  • extraordinary.

Form 2 consists of two fundamental parts:

  1. Income / expense from ordinary activities.
  2. Other income / expenses.

The form itself is a special table. The introductory part contains:

  • date and reporting period;
  • information about the organization (including all assigned codes);
  • unit of measure.

In the tabular section with reporting indicators, there are five columns:

  • explanation number;
  • indicator name;
  • the corresponding line code (contained in Appendix No. 45 to);
  • the value of the indicator for the reporting time and the identical period of the previous year, carried over from the report for this period.

Some indicators require decoding. For this there is a section for decoding individual lines of the form. As usual, it is located at the end of the report, on a separate sheet.

Purpose of the document

The main purpose of Form 2 is to determine the structure of the sources of income and loss of the organization.

Using the indicators available in the report, you can analyze the performance of the organization from the economic point of view.

You can view the amount of revenue as well as the amount of costs incurred. The report displays the amount of gross and net profit or loss incurred at the end of the reporting period.

The profit and loss statement, submitted to the tax office, allows you to estimate the real income of the organization and calculate the proper tax to be paid.

Also, using this form, you can determine what is the dynamics of the company's development, whether the activity is not unprofitable.

If a loss is identified, the finance professional can carefully analyze the causal situation based on the available data and take appropriate action.

The legislative framework

Form 2, ratified by Order of the Ministry of Finance of the Russian Federation No. 66n dated 2.07.2010 "On Forms of Financial Statements". I made some adjustments to the form.

Thus, for 2019, organizations are required to submit a "Report on financial results" in the form of the established sample with the OKUD code 0710002.

How to fill out Form 2 of financial statements

These theses have been introduced since 1.01.2000 and regulate the circumstances of creating definitions of "income" and "expenses" for an organization in the field of accounting.

The procedure for generating a profit and loss statement

Reporting form 2 contains the name of the reporting document with the details of the subject and a table that reveals the components of income and expenses.

The tabular section contains four columns:

  • the name of a specific indicator;
  • line code of any indicator;
  • value for the indicator within the reporting period;
  • value for the indicator in the same period of the year preceding the reporting one.

Specific line codes are assigned to the indicators. Form 2 creation requires separate disclosure of such indicators as:

  • proceeds from the process of selling manufactured products (goods, services);
  • interest to accrual;
  • profit from participation in other enterprises;
  • other income;
  • non-operating and extraordinary income.

Since the report uses two years of information, some inconsistencies may arise. In this case, an adjustment is required for the information for the previous reporting year.

But it should be noted that the presence of corrections in the accounting is not allowed. The reporting form submitted with blots, corrections, strikethroughs will not be accepted.

What the indicators characterize

Line code and indicator name Characterizing definition Notes
2110 Revenue Profitability obtained for the main type of activity With a profit of 5% or more, it must be shown separately by every type
2120 Cost of sales Amount of funds spent The result is written in parentheses (), since it is necessary to subtract it when summing up
2100 Gross profit (loss) Overall profitability excluding management and commercial costs ()
2210 Selling expenses Sales related expenses ()
2220 Administrative expenses The costs of management operations, if they are not included in the cost of GWS ()
2200 Profit (loss) from sales Profitability (loss ratio) on core business —
2310 Income from participation in other organizations Dividend payments and the price of property values \u200b\u200bacquired upon leaving the company or during the liquidation process —
2320 Interest receivable Interest accrued on securities issued, etc. —
2330 Interest payable Interest amounts payable on any obligations ()
2340 Other income Remaining income —
2350 Other expenses Other expenses ()
2300 Profit (loss) before tax Accounting profitability (loss ratio) —
2410 Current income tax Amount of tax due to be paid on the basis of income tax declaration Line 2410 reflects the organization's own taxes in special regimes. If the income tax is paid at the same time, then both values \u200b\u200bare shown separately
2421 Permanent tax liabilities (assets)
2430 Change IT
2450 Change SHE		 — Submitted by subjects using (approved)
2460 Other Information about other indicators affecting net profit —
2400 Net profit — —
2510, 2520, 2500, 2900, 2910 Reference information Result of revaluation of non-current assets, which is not included in net profit (loss) The result of other transactions not included in the net profit (loss)
Cumulative financial result
Basic earnings (loss) per share
Diluted earnings (loss) per share		 —

Form number 2 is signed by the head of the organization. According to the Order of the Ministry of Finance No. 57n dated April 6, 2015, the signature of the accountant is not required.

Data analysis

For correct and reliable filling of the "Profit and Loss Statement", you need to know the sources of the formation of the main indicators for this reporting form.

The system displays the system of posted values \u200b\u200bfor the report based on the turnovers of the successful accounts of the general ledger (before summing up).

Section eight "Financial Results" contains three types of accounts intended for accounting for income / expenses:

The information of these accounts contains, in aggregate, a system-organized base, sufficient for the creation of annual statements of profit and loss, as well as for any time period from the beginning of the reporting year.

The financial total, displayed in the form of balances on subaccounts attached to accounts 90, 91, 99, when properly organized, provide complete information to create a profit and loss statement.

Example of filling (sample)

The "preamble" of form 2 in accounting is filled out similarly to similar documents. That is, the details of the organization, the assigned codes, and the form of management are indicated.

You should also indicate the unit of measurement in this report (in thousands or millions). After filling out the title part, you can go to the table itself to enter indicators.

In addition to correctly filling in all the necessary lines in the reporting accounting forms, you should also take into account the requirements for accounting reporting documents in general:

Economic activity of the organization Should be displayed comprehensively
All data provided must be timely. That is, each business operation should be displayed in the primary documents in fact
Discretion is important in reporting Creation of hidden reserves or premature display of profit is inadmissible
Not allowed in reporting inconsistencies Data at different levels must match
Content takes precedence over form First of all, the activities of the organization should be reflected in terms of economic content, the legal part is secondary
Only reliable data can be used in financial statements Intentional misrepresentation or unintentional is strictly prohibited.

If an accidental error is identified, an appropriate correction can be made. In this case, the date of the discovery of the inaccuracy and the signature of the person who corrected it must be present.

Deliberate distortion of indicators threatens with the application of penalties, both to the organization and to the head and chief accountant.

The statement of financial results in 2019 is a form that shows the income, expenses and financial results of the organization for 2018. In the article, we have provided a table with a transcript of the articles in the report. You will also find samples and examples of filling out the form, you can download the form and sample, and also fill out the report online.

What is a statement of financial results

The statement of financial results is a mandatory form that is part of accounting. The Ministry of Finance fixed this rule in PBU 4/99 and approved it by order of 06.07.1999 No. 43n).

In the regulation, the officials indicated what is included in the reporting: "the financial statements consist of a balance sheet, a profit and loss statement, annexes to them and an explanatory note, as well as an auditor's report." You can draw up a report online without leaving the article.

Statement of financial results and income statement for 2018

The Ministry of Finance in the regulation on accounting gives the name "income statement". However, this is the old name of the financial results report. Back in 2015, the Ministry of Finance renamed the form by its order dated 06.04.2015 No. 57n. Many accountants habitually call the form.

The composition of the financial statements is told by experts. Read the full course in the program "". And in the section "Form of the statement of financial results" you can download the form for both the typical form and the simplified one.

Who signs the OFR

Financial statements (form 2) are considered to be drawn up after its paper version is signed by the head of the company (part 8 of article 13 of Law No. 402-FZ). But officials allow any other proxy employee to sign the statements instead of the director. The chief accountant is no exception. But all copies of the statements must be signed by the same representative of the organization. That is, both the IFTS and Rosstat must submit reports with the same signatures.

The tax authorities agree with this approach, as stated in the letter of the Federal Tax Service of Russia dated June 26, 2013 No. ED-4-3 / 11569 @. The document was posted on the official website of the service and communicated to the subordinate inspectorates.

In any case, the annual accounts must be signed on paper. If you send it to the inspection electronically, then you do not need to hand over the paper version. But in case of verification, the printed signed version should be kept in the accounting department.

Where to submit a report

Company forms are submitted to tax and statistics as part of the annual tax reporting... The report is also viewed by other users, for example, shareholders. The reporting rules differ in such cases.

Elena Popova answers,

state Advisor of the Tax Service of the Russian Federation, I rank

“In the standard form, the lines are not numbered. For the codes for lines, see Appendix 4 to the order of the Ministry of Finance dated 02.07.2010 No. 66n. You need to number the lines only if you are submitting reports to the statistics department and to the tax office.

At the same time, there are features for certain categories of organizations. For example, small businesses reflect aggregated indicators in the balance sheet, which include several indicators. In this case, enter the line code according to the indicator that is larger than the others included in this line.

If you prepare reports for shareholders …… .. "

Financial report deadline

Companies must submit to the tax accounting forms no later than three months after the end of the reporting year (Article 23 of the Tax Code, Article 18 of the Federal Law of 06.12.2011 No. 402-FZ).

For 2018, the form will be completed in 2019, and the deadline will move to April, since March 31 is Sunday. The next working day is Monday April 1st.

Financial results report form

The annual financial statements consist of the Balance Sheet and Form 2, as well as annexes thereto (part 1 of article 14 of the Federal Law of December 6, 2011 No. 402-FZ).

The balance sheet and financial report are submitted on standard or simplified forms. Both those and others were approved by the order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n. How to fill in the lines is in the section below.

In the statement of financial results indicators are reflected:

  • revenue;
  • cost of sales;
  • gross profit (loss);
  • selling and administrative expenses;
  • profit (loss) from sales;
  • interest receivable and payable;
  • other income and expenses;
  • profit (loss) before tax;
  • changes in deferred tax assets and liabilities;
  • net income (loss);
  • reference Information.

A sample report on the financial activities of the enterprise (form 2) is given in the next section.

Sample of filling out the statement of financial results in 2019

How to fill out the statement of financial results

When compiling the Statement of Financial Results (Form 2 or OFR) for 2018 in 2019, see the recommendations of the Ministry of Finance of Russia on conducting an audit for the reporting period.

Reflect all income in the report net of VAT and excise taxes (clause 3 of PBU 9/99). All expenses, as well as negative indicators, should be indicated in parentheses, without a minus sign.

Comparability of indicators of the statement of financial results

The figures for the reporting period should be comparable to those for the same period last year. That is, they must be formed according to the same rules. Incomparability of indicators may arise if in the reporting period significant errors of previous years were identified or the accounting policy of the organization changed. In this case, in Form 2 of the balance sheet for the current period, last year's indicators will have to be adjusted based on the current conditions. But the historical reports do not need to be corrected.

If some balance sheet information requires detailed detailed decoding, it is entered in a separate form - Explanations to the Balance Sheet and the Statement of Financial Results. And in the Report in the column “Explanations” a link is made to the corresponding table or the number of explanations of this form.

Please note: errors identified in accounting and financial statements must be corrected. How to make corrections, experts explain.

Income tax on line 2410-2400

The third category includes organizations that do not pay income tax under the law, but must keep accounting (clause 1 of PBU 18/02). These are, for example, payers of UTII or tax on gambling business... Such organizations, when filling out the lines,, can put dashes.

The amount of UTII or tax on the gambling business, reducing the indicator of line 2300 “Profit (loss) before tax”, indicate in line 2460 “Other”. At the same time, the organization has the right to determine the details of this line independently. The same rules should be followed by organizations that combine the general taxation system with the payment of UTII or gambling tax.

Which line to reflect the unified tax on simplified tax or UTII:

Net profit on line 2400

On line 2400 "Net profit (loss)" indicate the result calculated using the formula:

Check that the net profit (loss), reflected in the Report for the year, coincides with the closing balance of account 99 "Profit and Loss" (taking into account rounding ). It must be debited to account 84 “Retained earnings (uncovered loss)” in case of balance sheet reformation (form No. 1).

Transcript of report articles

In the table, we have provided the articles of the statement of financial performance and the indicators that are reflected for each line of Form 2.

Title of report articles

Line codes

Accounts accounting

Note

The total turnover on the credit of account 90 "Sales" subaccount "Revenue";
minus turnovers on the debit of account 90 of the sub-account:
- "Value Added Tax";
- "Excise"

Revenue is income from ordinary activities, which include the sale of products and goods, the performance of work, the provision of services. The list of such income is given in clause 5 of PBU 9/99

Cost of sales

The total turnover on the debit of account 90 "Sales" subaccount "Cost of sales" in correspondence with accounts:
- 20 "Main production";
- 21 “Semi-finished products of our own production”;
- 23 "Auxiliary facilities";
- 29 "Service industries and facilities";
- 40 "Release of products (works, services)";
- 41 "Products";
- 43 " Finished products»;
- 45 "Goods shipped"

Gross profit (loss)

The difference between the amounts reflected in lines 2110 and 2120

Business expenses

The total turnover on the debit of account 90 "Sales" subaccount "Cost of sales" in correspondence with account 44 "Sales expenses"

Indicator in parentheses (without minus sign)

Administrative expenses

The total turnover on the debit of account 90 "Sales" subaccount "Cost of sales" in correspondence with account 26 "General expenses"

Fill in this line if the accounting policy provides for the write-off of general business expenses directly to the debit of account 90 "Sales".

Profit (loss) from sales

The difference between the amounts reflected in lines 2100, 2210 and 2220

The indicator must correspond to the difference between the total turnovers for the reporting period on debit and credit of account 90 "Sales", subaccount "Profit (loss) from sales" in correspondence with account 99 "Profits and losses".
Indicate the loss in parentheses (without a minus sign)

Income from participation in other organizations

The total turnover on the credit of account 91 "Other income and expenses" subaccount "Other income" in correspondence with account 76 "Settlements with various debtors and creditors" subaccount "Settlements of dividends and other income"

Interest receivable

The total turnover on the credit of account 91 "Other income and expenses" subaccount "Other income" in correspondence with the accounts of accrued interest:
- for securities;
- for loans issued;
- for the use by the bank of free funds in the organization's account, etc.

Percentage to be paid

The total turnover on the debit of account 91 "Other income and expenses" subaccount "Other expenses" in correspondence with the accounting accounts:
- interest payable on issued securities;
- received credits and loans

Indicator in parentheses (without minus sign)

Other income

The total turnover on the credit of account 91 "Other income and expenses" sub-account "Other income" minus:
- data on lines 2310 and 2320;

The list of other income is given in clause 7 of PBU 9/99. At the same time, accrued VAT, excise taxes and other similar payments are not income (clause 3 of PBU 9/99). Therefore, these amounts must be excluded when determining the indicator for line 2340

other expenses

The total turnover on the debit of account 91 "Other income and expenses" subaccount "Other expenses" minus:
- data on line 2330;
- turnovers on the debit of account 91 subaccount "Other expenses" in terms of VAT (in correspondence with account 68 subaccount "Calculations for VAT")

Indicator in parentheses (without minus sign)

Profit (loss) before tax

The sum of data on lines 2200, 2310, 2320, 2340 minus data on lines 2330 and 2350

Indicate the negative value of the indicator in parentheses (without a minus sign)

Current income tax

The difference between the total turnovers on debit and credit of account 68 "Calculations of taxes and duties" subaccount "Calculations of current tax on profit" in correspondence with accounts:
- 09 "Deferred tax assets";
- 77 "Deferred tax liabilities";
- 99 "Profit and loss" subaccount "Conditional expense (conditional income) for income tax";
- 99 "Profit and loss" subaccount "Permanent tax liabilities (assets)"

The indicator must correspond to the amount of income tax reflected in line 180 of sheet 02 of the income tax declaration approved by order of the Federal Tax Service of Russia No. ММВ-7-3 / 572 dated October 19, 2016.
Indicator in parentheses (without minus sign)

Including permanent tax liabilities (assets)

The difference between the total turnovers on debit and credit of account 99 "Profit and loss" subaccount "Permanent tax liabilities (assets)" in correspondence with account 68 "Calculations of taxes and fees"

If the turnover on the debit of account 99 "Profits and losses" subaccount "Permanent tax liabilities (assets)" is less than the turnover on the loan, indicate the permanent tax asset - without brackets

If the turnover on the debit of account 99 "Profit and Loss" subaccount "Permanent tax liabilities (assets)" is more than the turnover on the loan, indicate the permanent tax liability - in parentheses

Change in deferred tax liabilities

The difference between the total turnover on credit and debit of account 77 "Deferred tax liabilities" in correspondence with account 68 "Calculations of taxes and fees" subaccount "Calculations of current income tax"

If the turnover on the credit of account 77 "Deferred tax liabilities" is less than the turnover on debit, then indicate the difference without brackets

If the turnover on the credit of account 77 "Deferred tax liabilities" is more than the turnover on debit, then indicate the difference in parentheses

Change in deferred tax assets

The difference between the total turnovers on debit and credit of account 09 "Deferred tax assets" in correspondence with account 68 "Calculations of taxes and fees" subaccount "Calculations of current income tax"

If the turnover on the debit of account 09 "Deferred tax assets" is more than the turnover on the loan, then indicate the difference without brackets

If the turnover on the debit of account 09 "Deferred tax assets" is less than the turnover on the loan, then indicate the difference in parentheses

Turnovers on account 99 "Profits and losses" not reflected in the previous lines

Indicate the negative value of the indicator in parentheses (without a minus sign)

Net income (loss)

Line 2300 + (-) line 2430 + (-) line 2450 - line 2410 + (-) line 2460

The indicator should be equal to the final balance on account 99 "Profits and losses", which, when the balance is restructured, is debited to account 84 "Retained earnings (uncovered loss)".
Indicate the negative value of the indicator in parentheses (without a minus sign)

For reference

Result from revaluation of non-current assets, not included in net profit (loss)

Turnovers on debit and credit of accounts 83 "Additional capital" in correspondence with accounts 01 and 04

Result from other operations not included in the net profit (loss) of the period

Turnover on capital accounts (excluding revaluation of non-current assets)

At present, the concept of the aggregate financial result is not defined by the legislation on accounting. And the rules for calculating the result from other operations that are not included in net profit, but that affect the total result, have not been established. Therefore, when filling out line 2520, organizations need to be guided by the rules established by IFRS (paragraph 7 of PBU 1/2008). Non-IFRS organizations may leave this line blank

Aggregate financial result of the period

The sum of data on lines 2400, 2510, 2520

Basic earnings (loss) per share

The calculation procedure is defined in Section II of the Methodological Recommendations approved by order of the Ministry of Finance of Russia dated March 21, 2000 No. 29n

Diluted earnings (loss) per share

The calculation procedure is defined in Section III of the Methodological Recommendations approved by order of the Ministry of Finance of Russia dated March 21, 2000 No. 29n

Calculated by joint stock companies

The statement of financial results is also the main form of accounting. The appearance of the new form of the Profit and Loss Statement is in many respects similar to the previously used one. The rules for filling it out also practically do not differ from the provisions used earlier.

In the used new form of the considered Report, as well as in balance sheet, there is a column "Explanations", which indicates the number of the corresponding explanations to the given documents.

When filling out the data on revenue and cost of sales, it is necessary to take into account the requirements of subparagraphs 18.1 of PBU 9/99 and 21.1 of PBU 10/99. According to the first Regulation, revenue (revenue from the sale of products (goods), revenue from the performance of work (provision of services), etc.) and other incomes that make up 5% of the total income of the organization for the reporting period or more are shown in the Profit Statement and losses for each type separately. Allocation of the types of income in a separate line in the report by virtue of the second Regulation entails the obligation to indicate also on a separate line the part of expenses corresponding to each type.

Line 2110 "Revenue"

This line reflects information on revenue (income from ordinary activities) received by the organization (clause 18 PBU 9/99, clause 27 PBU 2/2008).

The amount of revenue is indicated excluding (clause 3 of PBU 9/99):

- excise taxes;

- export customs duties;

- other similar obligatory payments.

The value of the indicator in line 2110 "Revenue" (for the reporting period) is determined on the basis of data on the total credit turnover for the reporting period for subaccount 90.1 "Revenue", reduced by the total for this reporting period debit turnover for subaccounts 90.3 "Value added tax", 90.4 "Excise", 90.5 "Export duties" account 90.

Line 2120 "Cost of sales"

This line reflects information on the costs of ordinary activities that formed the cost of goods sold, products, work performed and services rendered (clauses 9, 21 PBU 10/99).

The value of the indicator of line 2120 "Cost of sales" (for the reporting period) is determined on the basis of data on the total debit turnover for the reporting period on account 90, subaccount 90.2, in correspondence with accounts:

- 20, 23, 29, 41, 43, 40, etc.

In this case, the turnover on the debit of account 90, sub-account 90.2, in correspondence with the credit of account 44, as well as in correspondence with the credit of account 26 (if any) are not taken into account (clause 23 of PBU 4/99). The resulting value of the indicator of the cost of goods, products, works, services sold is indicated in line 2120 "Cost of sales" in parentheses.

Line 2100 "Gross profit (loss)"

This line reflects information on the gross profit of the organization, that is, on profit from ordinary activities, calculated excluding selling and administrative expenses. If, in accordance with the accounting policy of the organization, administrative expenses are recognized as conditionally constant and are shown on line 2220 "Administrative expenses" of the Report (clause 23 of PBU 4/99).

The value of line 2100 “Gross profit (loss)” is determined as the difference between the indicators of lines 2110 “Revenue” and 2120 “Cost of sales”. If, as a result of subtracting these indicators by the organization, a negative value (loss) is obtained, then it is shown in the Profit and Loss Statement in parentheses.

Line 2210 "Selling expenses"

This line reflects information on the costs of ordinary activities associated with the sale of products, goods, works and services (commercial costs of the organization) (clauses 5, 7, 21 PBU 10/99).

The value of line 2210 "Commercial expenses" (for the reporting period) is determined on the basis of data on the total debit turnover for the reporting period on account 90, subaccount 90.2, in correspondence with account 44. The amount of commercial expenses is indicated in parentheses.

Line 2220 "Administrative expenses"

This line reflects information on the costs of ordinary activities related to the management of the organization (clauses 5, 7, 21 PBU 10/99).

Administrative expenses accounted for on account 26 "General business expenses", in accordance with the accounting policy, can monthly (clauses 9, 20 PBU 10/99, Instructions for the use of the Chart of Accounts):

1) be written off as conditionally permanent to the debit of account 90 "Sales", subaccount 90.2 "Cost of sales";

2) included in the cost of products, works, services (that is, written off to the debit of accounts 20 "Main production", 23 "Auxiliary production", 29 "Serving production and facilities").

The value of the indicator in line 2220 "Management expenses" (for the reporting period) is determined on the basis of data on the total debit turnover for the reporting period on account 90, subaccount 90.2, in correspondence with account 26 (if such a procedure for writing off management expenses is provided for by the organization's accounting policy). The resulting value of management costs is indicated in the Report in parentheses.

Line 2200 "Profit (loss) from sales"

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

The value of line 2200 “Profit (loss) from sales” is determined by subtracting from the key figure of line 2100 “Gross profit (loss)” the indicators of lines 2210 “Commercial expenses” and 2220 “Administrative expenses”. If, as a result of subtracting these indicators by the organization, a negative value (loss) is obtained, then it is shown in the Profit and Loss Statement in parentheses.

The value of line 2200 “Profit (loss) from sales” should be equal to the difference between the total turnovers for the reporting period on the debit of account 90 “Sales”, subaccount 90.9 “Profit / loss from sales”, and the credit of account 99 “Profits and losses”. And the total turnovers on the credit of account 90, subaccount 90.9, and the debit of account 99 (balance of account 99, analytical account for accounting for profit (loss) from sales) (Instructions for the use of the Chart of Accounts). In this case, the credit balance means that the organization has made a profit from ordinary activities, and the debit balance indicates a loss (Instructions for using the Chart of Accounts (explanations for accounts 90 and 99)). The debit balance (the resulting loss) is shown in the Statement in parentheses.

Line 2310 "Income from participation in other organizations"

This line reflects information about the income of the organization received from participation in the authorized (share) capital of other organizations and which are other for it (clause 18 of PBU 9/99).

The value of the indicator in line 2310 "Income from participation in other organizations" (for the reporting period) is determined on the basis of data on the total credit turnover for the reporting period on subaccount 91.1 of account 91, analytical account for recording income from participation in the authorized capital of other organizations.

Line 2320 "Interest receivable"

This line reflects information on the income of the organization in the form of interest due to it, which is other income for the organization (clause 18 of PBU 9/99).

The value of the indicator of line 2320 “Interest receivable” (for the reporting period) is determined on the basis of data on the total credit turnover for the reporting period on subaccount 91.1 of account 91, analytical account for accounting for interest receivable.

Line 2330 "Interest payable"

This line reflects information on other expenses of the organization in the form of interest accrued for payment (clause 21 PBU 10/99, clause 17 PBU 15/2008).

The value of the indicator of this line (for the reporting period) is determined on the basis of data on the total debit turnover for the reporting period on subaccount 91.2 of account 91, analytical account for accounting for interest payable by the organization. This indicator is indicated in the Report in parentheses.

Line 2340 "Other income"

This line reflects information on other income of the organization, not mentioned above (clause 18 of PBU 9/99).

The value of the indicator of line 2340 "Other income" (for the reporting period) is determined on the basis of data on the total credit turnover for the reporting period on subaccount 91.1 of account 91 (excluding analytical accounts for accounting for interest receivable and income from participation in the authorized capital of other organizations).

Less debit turnover on subaccount 91.2 of account 91 in terms of VAT, excise taxes and other similar mandatory payments.

Line 2350 "Other expenses"

This line reflects information on other expenses of the organization that are not mentioned above (p.

21 PBU 10/99).

The value of the indicator of this line (for the reporting period) is determined on the basis of data on the total debit turnover for the reporting period on subaccount 91.2 of account 91 (with the exception of analytical accounts for accounting for interest payable and accounting for VAT, excise taxes and other similar mandatory payments to be received from other legal and individuals). The amount of other expenses is indicated in the Report in parentheses.

Line 2300 "Profit (loss) before tax"

This line reflects information on profit (loss) before taxation (accounting profit (loss) of the organization) (p.

79 of the Regulations on accounting and financial reporting).

The value of this line is determined by adding up the indicators of lines 2200 "Profit (loss) from sales", 2310 2 Income from participation in other organizations ", 2320" Interest receivable "and 2340" Other income "and subtracting from the resulting sum of the indicators of lines 2330" Interest to payment ”and 2350“ Other expenses ”. If, as a result, the organization received a negative value (loss), then it is shown in the Profit and Loss Statement in parentheses.

The value of line 2300 "Profit (loss) before tax" should be equal to the difference between the total debit and credit turnovers on account 99 "Profits and losses" in correspondence with accounts 90 "Sales", subaccount 90.9 "Profit / loss from sales", and 91 " Other income and expenses ”, sub-account 91.9“ Balance of other income and expenses ”. The credit balance on account 99, the analytical account for accounting profit (loss), means that the organization has made a profit, and the debit balance says about a loss. This balance is made up of profits and losses from ordinary activities and other income and expenses (Instructions for the use of the Chart of Accounts). The debit balance (loss incurred) is shown in the P&L in parentheses.

Line 2410 "Current income tax"

This line reflects information about the current income tax, that is, the amount of income tax accrued to be paid to the budget, reflected in the Tax Declaration on corporate income tax (clause 24 of PBU 18/02).

The organization has the right to use one of the following methods for determining the value of the current income tax (clause 22 PBU 18/02):

- based tax return for income tax or

- based on data generated in accounting.

In the latter case, the indicator of this line is determined based on the amount of contingent expense (income) for income tax (separate subaccount of account 99), adjusted by the amount of the balance of permanent tax assets and liabilities, an increase (decrease) in deferred tax assets and deferred tax liabilities (p. 21 PBU 18/02). This indicator in the Profit and Loss Statement is shown in parentheses.

Line 2421 "incl. permanent tax liabilities (assets) "

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

The value of the indicator of this line (for the reporting period) is determined as the difference between the credit and debit turnovers for the reporting period on account 99 (analytical account (subaccount) for accounting for permanent tax liabilities (assets)). And represents the balance of permanent tax assets and permanent tax liabilities accumulated during the reporting period.

A negative difference means that permanent tax liabilities are greater than permanent tax assets. And since permanent tax liabilities reduce net income, such a difference is shown in the income statement in parentheses as a negative value and shown in parentheses.

A positive difference means that the permanent tax assets are larger than the permanent tax liabilities. And since fixed tax assets increase net income, this difference is shown on line 2421 without parentheses as a positive value.

Line 2430 "Change in deferred tax liabilities"

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

The value of the indicator of this line (for the reporting period) is determined as the difference between the credit and debit turnovers on account 77 "Deferred tax liabilities" for the reporting period. If the difference is negative, it means that more deferred tax liabilities have been written off for the reporting period than accrued.

Line 2450 "Change in deferred tax assets"

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

The value of the indicator of this line (for the reporting period) is determined as the difference between debit and credit turnovers on account 09 "Deferred tax assets" for the reporting period. If the difference turns out to be negative, it means that more deferred tax assets have been written off for the reporting period than accrued.

Line 2460 "Other"

This line reflects information on other, not mentioned above, indicators that affect the amount of the organization's net profit (clause 23 of PBU 4/99). If necessary, the organization can enter several additional lines into the Profit and Loss Statement, independently naming and coding them.

Line 2460 "Other" of the Profit and Loss Statement may reflect, for example:

- taxes paid by organizations applying special tax regimes, tax on gambling business (Letters of the Ministry of Finance of Russia dated 18.08.2004 No. 07-05-14 / 215, dated 25.06.2008 No. 07-05-09 / 3);

- penalties paid by organizations for violations of tax and other legislation (clause 83 of the Regulations on accounting and bookkeeping, Instructions for the use of the Chart of Accounts, Letter of the Ministry of Finance of Russia dated 15.02.2006 No. 07-05-06 / 31);

- additional accruals (amount to be reduced) on income tax for previous tax periods due to the identification of minor errors (clause 22 PBU 18/02, clause 14 PBU 22/2010, Letter of the Ministry of Finance of Russia dated 23.08.2004 No. 07-05- 14/219, dated 10.12.2004 No. 07-05-14 / 328);

- the amount of deferred tax assets written off to the debit of account 99 “Profits and losses” (clause 17 of PBU 18/02, Instructions for the use of the Chart of Accounts);

- the amount of deferred tax liabilities written off on account 99 (clause 18 of PBU 18/02, Instructions for using the Chart of Accounts);

- differences arising from the recalculation of deferred tax assets and deferred tax liabilities in connection with a change in the tax rate for corporate income tax (paragraph 4, clause 14, paragraph 3, clause 15 of PBU 18/02).

The value of the indicator on line 2460 "Other" (for the reporting period) is determined on the basis of analytical accounting data for account 99 in terms of the above payments, adjustments for income tax and written off deferred tax assets and liabilities. If in part of the above transactions, the debit turnover on account 99 exceeds the credit one, then the indicator on line 2460 is given in parentheses.

Line 2400 "Net profit (loss)"

This line reflects information about the net profit (loss) of the organization, i.e. on retained earnings (uncovered loss) (clause 23 of PBU 4/99).

When preparing interim financial statements the amount of net (undistributed) profit (net (uncovered) loss) of the reporting period is determined on the basis of analytical accounting data for account 99 "Profit and loss" (Instructions for the use of the Chart of Accounts). In fact, this is the balance of account 99 at the end of the reporting period. The net profit is reflected in the credit of account 99, and the net loss is reflected in the debit of account 99 (p.

p. 79, 83 of the Regulations on accounting and financial reporting, Instructions for the use of the Chart of Accounts).

Note that when determining the amount of net profit (loss) in accounting, in the general case, indicators of conditional expense (income) for income tax and permanent tax liabilities (assets) are used.

At the end of the reporting year when drawing up annual financial statements account 99 is closed. In this case, with the final entry in December, the amount of net profit (loss) of the reporting year is debited from account 99 on credit (debit) of account 84 "Retained earnings (uncovered loss)" (Instructions for the use of the Chart of Accounts).

The resulting loss is shown in the Report in parentheses.

⇐ Previous53545556575859606162Next ⇒

Date of publication: 2014-11-19; Read: 2282 | Page copyright infringement

Studopedia.org - Studopedia.Org - 2014-2018. (0.007 s) ...

An income statement is a document that reflects the financial performance of a company. A special form of this report was approved by the Ministry of Finance of Russia (Form 2 according to OKUD 0710002) and has been applied since 2015. The data in the report shows the reasons why the company incurred losses or made a profit in a particular reporting period. Form 2 is drawn up by accounting employees (preferably in a machine-readable form) to analyze income and expenses as of a specific date.

All income and expenses are reflected in the statement on an accrual basis.

When drawing up reports, it is important to reflect the reliable and complete financial condition of the enterprise, and if such data is not enough, then additional explanations and indicators are applied.

When filling out Form 2, it is required to indicate data about the enterprise (name, details, types of activity, form of ownership), the date of the report, the unit of measurement.

The report consists of sections that display data on income and expenses for ordinary and other types of activities, financial result with breakdown of profits and losses.

A report on the financial results of the enterprise is provided to the regulatory authorities within the time frame established by the regulatory legal acts of the Russian Federation. Violation of these terms entails administrative punishment of the responsible persons of the organization.

Financial Analysis Online

Service for financial analysis based on accounting data
Try FinEkAnalysis

OJSC "Arsenal" (EXAMPLE)

as of 01.01.2015

Index The code for 2014 for 2013
1 2 3 4
Revenue 2110 8207745 6263775
Cost of sales 2120 3392146 2667088
Gross profit 2100 4815599 3596687
Business expenses 2210 3877503 3513105
Administrative expenses 2220 150570 137796
Profit (loss) from sales 2200 787526 -54214
Income from participation in other organizations 2310
Interest receivable 2320 24510 16064
Percentage to be paid 2330 28206 19022
Other income 2340 157072 131161
other expenses 2350 181210 195239
Profit (loss) before tax 2300 759692 -121250
Current income tax 2410 141937
incl. permanent tax liabilities (assets) 2421 7910 3526
Change in deferred tax liabilities 2430 763 4339
Change in deferred tax assets 2450 -17755 25063
Other 2460 1633 389
Net income (loss) 2400 597604 -100915

EXTRA DATA

for conducting financial analysis by the insolvency practitioner
(in accordance with the decree of the Government of the Russian Federation of June 25, 2003, No. 367)

Statement of financial results (OKUD 0710002)

Approved by Order of the Ministry of Finance of Russia dated 02.07.2010 N 66n

Attention!

The economic entities specified in Part 4 of Art. 6 of the Federal Law of 06.12.2011 N 402-FZ "On Accounting", can apply a simplified form of the statement of financial results

Due date - no later than after the end of the reporting period (annual reporting)

Attention! The form with the "Code" column is used when submitting the form of the report on financial results to the state statistics bodies and other executive authorities (clause 5 of the Order of the Ministry of Finance of Russia dated 02.07.2010 N 66n)

Download the form of the report on financial results:

- in MS-Excel with the "Code" column

Sample of filling out the report

Materials for filling out the statement of financial results:

- Order of the Ministry of Finance of Russia dated 06.07.1999 N 43n

- Practical guide to annual financial statements - 2017

-: How to fill out the statement of financial results for 2017 (Publishing House "Main Book", 2018)

Attention! Starting from the annual reporting for 2012, the profit and loss statement should be referred to as the statement of financial results (Information of the Ministry of Finance of Russia N PZ-10/2012)

Archived forms of the report on financial results:

- on financial results for 2015, 2016, 2017

- income statement for 2011, 2012, 2013, 2014

- income statement for 2006, 2007, 2008, 2009, 2010

—————————————-

Home → Forms
Accounting and tax reporting

Tax reporting and funds
1110011 Information on the obtained permits for the extraction (catch) of aquatic biological resources, the amount of the fee for the extraction (catch) of aquatic biological resources, payable in the form of a one-time and regular contributions
1110012 Information on the received licenses (permits) for the use of objects of the animal world, the amounts of the fee for the use of the objects of the animal world to be paid, and the amounts of the actually paid fee
1110018 Information on the average number of employees for the previous calendar year
1110022 Information on the number of objects of aquatic biological resources subject to removal from their habitat as a permitted by-catch, on the basis of a permit for the extraction (catch) of aquatic biological resources and the amount of collection to be paid in the form of a lump sum
1110025 Controlled transactions notification
1110050 Notification of registration (changes in the indicators of the object of trade, termination of the object of taxation) of an organization or an individual entrepreneur as a payer trade tax in tax authority on the object of carrying out a type of entrepreneurial activity in respect of which a trade fee is established
1110051 Notification of deregistration of an organization or an individual entrepreneur as a payer of a trade tax in a tax authority for an object of carrying out a type of entrepreneurial activity in respect of which a trade tax is established
1113020 Annual report on the activities of a foreign organization in Russian Federation
1114238 Information about small boats and their owners
1114414 The composition of the information to be included in the list of real estate objects specified in subparagraphs 1 and 2 of paragraph 1 of Article 378.2 Of the Tax Code Of the Russian Federation, in respect of which the tax base is determined as their cadastral value
1120411 Notification of participation in foreign organizations (on the establishment of foreign structures without forming a legal entity)
1150017 Notification of the project participant for the implementation of research, development and commercialization of their results in accordance with the Federal Law "On the Skolkovo Innovation Center" about the use of the right to exemption (on the extension of the use of the right to exemption, on the refusal to exempt) from the duties of a taxpayer
1150022 Information on the share of the organization's income from educational and (or) medical activities in the total amount of income, on the number of employees in the organization's staff and on the number of medical personnel with a specialist certificate in the organization's staff
1150033 Information provided for by paragraph 8 of Article 261 of the Tax Code of the Russian Federation
1150035 List of applications for the import of goods and payment of indirect taxes
1150045 Information about the share of the organization's income from the implementation of activities to provide social services to citizens in the total amount of the organization's income and the number of employees in the organization's staff
1151001 Value added tax return
1151002 Value Added Tax Tax Return by tax rate 0 percent
1151006 Corporate Income Tax Return
1151024 Tax declaration on income received by a Russian organization from sources outside the Russian Federation
1151026 Calculation of regular payments for the use of subsoil
1151038 Income tax return of a foreign organization
1151046 Tax declaration for the unified social tax for taxpayers making payments to individuals
1151050 Calculation of advance payments for the unified social tax for persons making payments to individuals
1151054 Mineral Extraction Tax Return
1151056 Tax calculation (information) on the amounts of income paid to foreign organizations and withholding taxes
1151058 Calculation of advance payments of insurance contributions for compulsory pension insurance for persons making payments to individuals
1151059 Tax return for the unified agricultural tax
1151061 Certificate of the amounts of the unified social tax paid for the expired taxable period bar association, law office or legal advice for a lawyer
1151063 Tax return for the unified social tax for individual entrepreneurs, lawyers, notaries in private practice
1151065 Declaration on insurance premiums for compulsory pension insurance for persons making payments to individuals
1151072 Water Tax Return Tax Return
1151073 Tax declaration on the estimated income subject to the unified social tax for taxpayers who do not make payments and remuneration to individuals
Statement of estimated income subject to unified social tax for taxpayers who do not make payments and remuneration to individuals
1151081 Data on the calculated amounts of the unified social tax on the income of lawyers
1151082 Tax return on corporate income tax in the implementation of production sharing agreements
1151085 Unified (simplified) tax return
1151088 Tax declaration for indirect taxes (value added tax and excise taxes) when importing goods into the territory of the Russian Federation from the territory of the member states of the customs union
1151091 Calculation of the amount of the recycling fee for wheel vehicle (chassis) and (or) trailers to them
1151092 Investment declaration
1151101 Calculation of the amount of recycling fee in relation to self-propelled vehicles and (or) trailers to them
1151111 Calculation of insurance premiums
1152001 Tax declaration for property tax of organizations (tax calculation for advance payment)
1152004 Vehicle Tax Return Tax Return
1152011 Gambling Tax Return
1152016 Tax declaration for the unified tax on imputed income for certain types of activities
1152017 Tax declaration for tax paid in connection with the application of the simplified taxation system
1152026 Corporate property tax return
1152027 Tax calculation for advance payments for transport tax
1152028 Tax calculation for an advance payment of corporate property tax
1153003 Tax calculation for advance payments on land tax
1153004 Information about land plotsrecognized as an object of taxation for land tax
1153005 Land tax return
ZOPS Calculation of 10 percent deductions from payments for actual environmental pollution sent to the federal budget of the Russian Federation
NVOS Declaration of payment for negative impact on the environment
NVOS The calculation of payment for negative impact on the environment
1-IL Forest use report
1-OZL Forest Conservation and Protection Report
1-VL Reforestation and afforestation report
FOREST Forest declaration
FOREST The volume of use of forests for the purpose of harvesting wood and (or) resin
FOREST The volume of use of forests for purposes not related to the harvesting of timber and (or) resin
FOREST General layout of work sites when using scaffolding
FOREST Layout (s) of location of the cutting area, forest infrastructure facility, timber processing infrastructure and facility not related to the creation of forest infrastructure
~ Calculation of the aggregate profit (loss) of a project participant for the implementation of research, development and commercialization of their results in accordance with the Federal Law "On the Skolkovo Innovation Center"
~ Calculation of the tax base for income tax of organizations of a participant in a project to carry out research, development and commercialization of their results in accordance with the Federal Law "On the Skolkovo Innovation Center"
~ Microfinance Activity Report
~ Report on the personal composition of the governing bodies of the microfinance organization
~ Reporting forms for excisable goods

Statement of financial results (form No. 2)

annual accounting statements financial

The profit and loss statement (Appendix No. 2) provides a characteristic of the financial results of the organization for the reporting year by individual indicators and the used profit for payments to the income tax budget. It reflects the indicators that determined the amount of profit or loss before tax, deferred tax assets, deferred tax liabilities, current income tax and net profit (loss) of the reporting period in two columns: for the reporting period and for the same period previous year... If the data for the same period of the previous year are not comparable with the data for the reporting period, then the data for the same period of the previous year are subject to correction based on changes accounting policies, legislative and regulatory acts.

All income and expenses of the organization in this report are divided into income and expenses from ordinary activities and other income and expenses. On the basis of comparing all income and expenses, the profit (loss) before taxation is determined, which characterizes the financial result of the organization's activities in the reporting period. The profit and loss statement reflects the following indicators of income and expenses:

  • 1. Income and expenses from ordinary activities:
    • o revenue (net) from the sale of goods, products, works, services (net of value added tax, excise taxes and similar mandatory payments);
    • o cost of goods, products, works, services sold;
    • o gross profit;
    • o business expenses;
    • o administrative expenses;
    • o profit (loss) from sales;
  • 2. Other income and expenses:
    • o interest receivable;
    • o interest payable;
    • o income from participation in other organizations;
    • o other income;
    • o other expenses;
  • 3. Profit (loss) before tax.

The profit and loss statement is drawn up on the basis of data from analytical accounting of sales, other income and expenses, the formation and use of profit, deferred tax assets and deferred tax liabilities, permanent tax liabilities (assets).

The profit and loss statement is used to monitor and analyze financial results. Since it contains not only the final indicators of financial results, but also their constituent elements for the reporting period and the same period of the previous year, the report allows you to study and evaluate the influence of individual factors on financial results, to find reserves for increasing profits by increasing income, reducing costs and losses, eliminating other fines, interest, penalties and other types of sanctions. The information in the profit and loss account is of particular value when comparing actual data with planned data, which are absent in the report, but are available in the organization itself.

To share with friends:
What else to read

All rights reserved, 2020

Copyright © 2020 All for an entrepreneur.