Each company actively conducting commercial activities, regardless of the taxation system, at the end of the year must draw up and submit to the tax officials a special document called the "Financial Statement", previously known as the "Profit and Loss Statement" (Form 2).

Files

Why is this document needed

The report records the movement of funds in the company during the reporting period. This includes income, expenses, losses and profits of the organization, which are calculated on an accrual basis from the beginning to the end of the year.

Who compiles the report

Reporting is the responsibility of the accounting department employee or chief accountant. In small companies, this can be a third-party specialist working on an outsourced basis.

After registration, the document must be submitted for signature to the head of the company.

Where to submit the document

A prepared and properly executed statement of financial results must be submitted to the territorial tax office together with other documents included in the financial statements.

Financial report deadline

Like any other accounting documents submitted to the tax authorities, this one also has strict filing deadlines. In this case, the period is three months from the end of the reporting year (i.e. the report must be submitted until the end of March). If this rule is violated, the company faces administrative liability in the form of a fine.

Rules for drawing up a document

The statement of financial results has two unified forms:

1. the usual(includes extended information),
2. simplified(the information is more concise).

Regardless of which form the company uses, the report contains the following mandatory data:

• company details,
• date of preparation of the document,
• profit and loss indicators,
• totals.

You should be very careful when filling out the document, since mistakes, and even more so the introduction of inaccurate or deliberately false information into it, is fraught with unpleasant consequences.

If in the process of filling out the document some inaccuracies or corrections were made, it is best to print a new form and re-issue it.

Financial statement preparation rules

All information in the form can be entered both in handwritten and printed form. The main condition is that it contains the original signature of the head of the enterprise or an employee authorized to act on his behalf.

Starting from 2016, it is not necessary to stamp on the report, since legal entities are legally exempted from the need to endorse their documents using seals and stamps.

The financial results report is drawn up in duplicate:

• one is transferred to the tax office,
• the second remains in the organization.

After losing its relevance, this document is transferred to storage in the archive of the enterprise, where it is kept for the entire period established for this type of paper.

How to send a statement of financial results

Today, the document can be transferred to the tax office in three main ways.

1. First: by a personal visit to the tax office. In this case, the report can be given both by the head of the company directly and by an authorized person acting on his behalf (but then you must have a power of attorney certified by a notary).
2. Second option: send the report on financial results via electronic means of communication: however, here it must be borne in mind that the company must have a registered electronic signature.
3. Third method of submitting the report: sending via Russian mail by registered mail with acknowledgment of receipt.

Sample of preparation of the report on financial results

At the beginning of the form, the date on which the document is filled in is entered. Further, the lines on the left side are entered:

• name of company,
• the type of its economic activity (in words),
• organizational and legal status (IE, LLC, CJSC, OJSC),
• form of ownership (in words).

The plate on the right includes:

• date of preparation of the document,
• organization code according to (All-Russian Classifier of Enterprises and Organizations),
• code for (All-Russian Classifier of Economic Activities),
• OKFS (All-Russian Classifier of Forms of Ownership) codes,
• unit code (rubles or millions) according to EKEI (All-Russian classifier of units of measurement).

Into the line code 2110 fit in income from standard activities, such as:

• performance of work,
• provision of various types of services,
• sale of goods.

Data are entered without excise taxes and VAT;

Code 2120 includes costs for the same standard activities. Indicators here need to be entered in parentheses, which will indicate that they are subject to subtraction;

Code 2100 captures the gross profit equal to the following formula: the value of line 2110 minus the value of line 2120;

Code 2210 here, also in parentheses, the costs incurred in the sale and sale of goods and services are indicated;

Code 2220 takes into account management costs (also in parentheses);

Code 2200: here the value calculated by the formula is put: data 2210 is subtracted from data 2100, then line 2220 is minus, i.e. profit or loss resulting from sales;

Code 2310 shows the income of the organization from the authorized shares of other companies;

Code 2320 shows interest received in the form of profit on shares, bonds, deposits, etc .;

Code 2330 shows the interest payable (the value fits in parentheses);

Code 2340 contains all other income not included in the higher-level lines (for example, proceeds from the sale of intangible assets, fixed assets, materials, etc.);

Code 2350 in parentheses contains all other expenses (fines, penalties, etc.);

Code 2300 indicates profit before income tax is calculated and deducted. The calculation formula is simple: line 2200 plus 2310 plus 2320 minus 2330 plus 2340 minus 2350;

Code 2410: The calculated income tax is indicated here. If the company uses a "simplified" code in its activities, there is no need to write anything here;

Code 2460 includes fines, tax surcharges, penalties, etc .;

Code 2400: This contains the net profit for the year, calculated from the values ​​in the previous lines.

The second part of the document contains background information, which is also divided into separate items.

Code 2510 includes data on the results of revaluation of assets not included in the net income;

Code 2520 fixes the result from other operations not included in the net profit;

Code 2500 records the final financial result: i.e. from 2400, subtract 2510 and add 2520;

Code 2900 shows basic profit or loss per share (i.e. basic profit (loss) divided by the number of shares);

Code 2910 provides information about diluted earnings or loss per share. Calculation formula: (net income minus dividends on preferred shares) divided by the number of ordinary shares.

After all the necessary information has been entered into the document, it must be subscribe from the head of the company and again date.

The profit and loss statement is one of the two main forms of accounting that all legal entities are required to draw up and submit to inspection authorities and other interested parties. Let us consider its structure, content and rules for filling out in 2018–2019 in full and in a simplified form. We will tell you where to get the form and see the completed sample. We will also show you where to read about the upcoming changes in the procedure for submitting accounting reports and a severe increase in fines for those who do not submit it.

What the statement of profit and loss reflects

The modern form 2 is called the statement of financial results (clause 1 of article 14 of the law "On accounting" dated 06.12.2011 No. 402-FZ). It is applied from the reporting for 2011, although changes in the text of the order of the Ministry of Finance of Russia dated 02.07.2010 No. 66n, which approved this form, in part of the name were introduced only in 2015 (by order of the Ministry of Finance of Russia dated 06.04.2015 No. 57n).

This renaming, in fact, became the only (apart from a number of manipulations with the word "for reference" in the 2nd table of the report) change in the content of the profit and loss statement form since its approval by Order No. 66n. At the same time, the signature of the chief accountant disappeared from the signatures under it, which was not considered mandatory already from the 2011 report.

A similar form that was in force earlier (for reporting for 2006-2010) was introduced by order of the Ministry of Finance of Russia dated July 22, 2003 No. 67n. It was also called the income statement and, as Form 2, was listed in the list of accounting forms. Since the essence of the report has changed little when the form was reapproved, it is often referred to as the income statement (or, for short, Form 2). We will also use these names.

The total totals in the income statement for a certain period show how and from what the financial result of the organization was formed. These figures are compared to the same period of at least 1 of the previous year. Thus, the income statement makes it possible to analyze the indicators not only as of the reporting date, but also in dynamics.

Annual reporting is mandatory and intended for submission to the regulatory authorities (IFTS, Rosstat).

NOTE! Soon it will not be necessary to submit reports to Rosstat. Read about this and other changes that will occur in the order of submission starting with the reporting for 2019. And about increasing the fine for failure to submit reports to 700 thousand rubles. tells this publication.

Its integral part is Form 2, which, together with the balance sheet, is filled out by all legal entities without exception.

A report drawn up for the interim dates of the reporting year may be needed:

• economic service;
• leaders;
• founders;
• banks;
• investors;
• counterparties.

As a rule, it is formed according to the same principles (on an accrual basis, taking into account the data on the closing of the next month of the year). However, a report drawn up for a specific period (month or quarter) or including an incomplete last month may also be in demand.

What is the structure of Form 2 enterprises in 2018-2019

The structure of the profit and loss statement for 2018-2019 corresponds to the current one starting from the statements for 2011. It still highlights the ones to be filled in:

• the heading part of the report, which indicates the period for which it was drawn up, the date of compilation, all the main statistical codes (with their textual interpretation) and the tax number of the legal entity, as well as the order of the unit of measure in which the numbers are entered in the report;
• the main table containing the calculation of the financial result itself;
• reference table;
• signature of the head and date of signing.

In the form of a profit and loss statement given in order No. 66n, the main table consists of 4 columns:

• explanations that are filled in if there are deviations from the lines suggested by the form or if there are figures in the report that require more detailed disclosure;
• unified names of indicators (rows of the table, in which the financial result of work for the period indicated in the title is calculated sequentially from the amount of proceeds received to accounting for IT and IT that affect income tax);
• numerical values ​​of these indicators corresponding to the reporting period;
• numerical values ​​of these indicators corresponding to the same period of the previous year.

Reporting lines submitted to Rosstat must be coded. The codes required for this are given in Appendix 4 to Order No. 66n. In order not to correct the reporting submitted to different authorities, it is more convenient to initially draw up it in the form containing the "Code" column between the 2nd and 3rd columns of the form recommended by the Ministry of Finance. Moreover, in the current work with reports, it is often preferable to indicate the line numbers of the form, rather than their names.

What the reference table shows

The 2nd table in the income statement contains reference information, divided into 2 parts:

• on incomes that increase the profit received by directly attributing them to capital (for example, the sums of the revaluation of fixed assets and intangible assets that fall directly into the additional capital), indicating the value of the total profit of the period, adjusted for these incomes;
• profit (loss) attributable to 1 share (this data is needed for JSC).

General rules for drawing up form 2

The profit and loss statement is filled out according to the following rules:

• Cumulative total throughout the year, monthly changing the data for the calculation and the overall financial result. For official reporting, the reporting period will be a year. For its own purposes, a legal entity can do it by anyone.
• According to accounting data, comparing the figures calculated according to the report with similar turnovers or totals for the corresponding accounting accounts.
• Sums that have a negative (or opposite to the original, as, for example, for SHE or IT) sign are shown in parentheses.
• The columns for the lines of the missing indicators are crossed out.

How to fill out a complete form

When filling out the profit and loss statement, information is entered using the turnover data on accounting accounts:

• 90 (in relation to core activities) and 91 (in other income and expenses). The amount of VAT and excise taxes is excluded from the proceeds. The total received from the profit and loss statement in terms of the amount of profit (loss) before tax must coincide with the same total of account 99.
• 09 and 77 (according to SHE and ONO) for legal entities applying PBU 18/02. The values ​​of income tax and net profit, formed with their use in the report, must give, respectively, the amount of tax received on the declaration, and the amount of total profit (loss) that arose in accounting.
• 83 (for income not included in net income) when entering data in the lookup table.

Read about the rules for drawing up a similar report for the purposes of IFRS in the material "We draw up a profit and loss statement in IFRS format" .

How to compile a report in a simplified form

Some legal entities can prepare a profit and loss statement using a simplified form. This is directly indicated in Order No. 66n, in Appendix 5 to which this form is given. There is no reference table in it, and the main one is structured in the same way as in the full form of the report, but the lines are combined (enlarged).

It is also convenient to enter an additional column "Code" into it. The peculiarity of specifying the code in the lines of the combined indicators will be the choice of the cipher for them, the data on which prevails in the line.

Financial results report - download online for free

What is a statement of financial results?

Statement of financial results (up to 2013 - profit and loss statement according to Form 2) or OKUD 0710002 - the form of a document reflecting the results of the company's commercial activities (expenses, losses, income, profits) for the past year, calculated on an accrual basis from January to December ... It is compiled annually and must be submitted to the tax authorities.

The chief accountant or an authorized accountant is responsible for the preparation of the financial statements. The responsibility for completing the form and submitting it to the tax office may also be the responsibility of a third-party specialist who works with the enterprise under an outsourcing agreement. The document is drawn up in two copies - for transfer to the tax authorities and for storage in the organization.

Why fill out the form "Statement of financial results"?

The purpose of drawing up a profit and loss statement is to generate data for assessing the profitability of manufactured / sold products, services rendered and the activities of the enterprise as a whole, to determine the net profit for the reporting period.

The report characterizes the following performance indicators of the organization:

• gross profit;
• profit / loss from the sale of products / services:
• profit / loss before tax;
• net profit / loss for the reporting period.

The notes to the balance sheet and the income statement disclose information that relates to the accounting policies of the enterprise. These data are not included in the main part of the reporting documents, but contribute to an objective assessment of the financial position of the company and the results of its work for the reporting year in monetary terms.

Types of statements of profit and loss of the enterprise

Two types of report forms are used:

• standard with an extended list of included information;
• simplified with a concise presentation of profit and loss information. It is used by enterprises that maintain simplified financial statements (specified in clause 4 of article 6 of the Federal Law No. 402 dated 06.12.2011).

What data is included in the statement of financial results in 2018?

To draw up a statement of profit and loss of the enterprise, you will need the following information:

• profit / loss indicators from the sale of products / services;
• indicators of operating expenses and income;
• indicators of income and expenses from activities not related to the sale of products / services (for example, the amount of bad debts, fines paid, etc.).

The report also includes:

• the costs that the organization required to produce the products sold at the production or full price;
• indicators of administrative and commercial expenses;
• the amount of net proceeds from the sale of products;
• the amount of income tax paid, deferred tax liabilities / assets and permanent tax liabilities / assets;
• the amount of net profit.

How to fill out the statement of financial results?

Filling out the document begins with the indication of the date of its preparation. The lines on the left side of the form contain:

• Business name;
• type of economic activity of the organization;
• organizational and legal form of the enterprise;
• the form of ownership of the organization.

• the date of the report;
• enterprise code according to OKPO;
• TIN of the organization;
• enterprise activity code according to OKVED;

• OKFS codes;
• EKEI unit code (rubles or millions).

The breakdown of the statement of financial results in the main part of the form is as follows:

• code 2110 - the amount of income from standard activities (excluding VAT and excise taxes): sale of goods, provision of services, performance of work;
• code 2120 - the amount of expenses for standard activities (in parentheses);
• code 2100 - the amount of gross profit (the difference between the amounts from lines 2110 and 2120);
• code 2210 - the amount of costs for the sale of services and goods (in parentheses);
• code 2220 - the amount of administrative expenses (in parentheses);
• cipher 2200 - the amount of profit or loss resulting from sales (the number from line 2100 minus the number from line 2210 minus the number from line 2220);
• code 2310 - an indicator of the income of an enterprise received from the authorized shares of other organizations;
• code 2310 - the amount of profit received by the enterprise in the form of interest on bonds, shares, deposit accounts, etc .;
• code 2330 - the amount of interest payable (in parentheses);
• code 2340 - an indicator of all other income of the organization not included in the previous lines;
• code 2350 - an indicator of all other expenses of the organization not included in the previous lines (in parentheses);
• cipher 2300 - the amount of profit before determining and deducting the payable income tax (figure from line 2200 plus figure from line 2310 plus figure from line 2320 minus figure from line 2330 plus figure from line 2340 minus figure from line 2350);
• code 2410 - an indicator of the calculated income tax. When using the simplified taxation system, the field remains empty;
• code 2460 - the amount of additional payments for taxes, fines, penalties, etc .;
• code 2400 - the size of the organization's net profit for the year.

The second part of the report includes background information:

• code 2510 - information on the results of the revaluation of assets that were not included in the net profit;
• code 2520 - the result of other operations that were not included in the net profit;
• cipher 2500 - the final financial result of the enterprise (the number from line 2400 minus the number from line 2510 plus the number from line 2520);
• code 2900 - basic profit / loss per share (calculated by dividing basic profit / loss by the number of shares);
• code 2910 - data on indicators of diluted loss or earnings per share (calculated by subtracting the amount of dividends on preferred shares from net profit and dividing the result by the number of ordinary shares).

The completed report on the financial activities of the enterprise is signed by the head of the organization and is dated again. If a company uses a seal, it must be affixed to the letterhead.

What is the time frame for submitting a report on the financial results of the enterprise?

The profit and loss statement of a legal entity or individual entrepreneur is submitted to the territorial tax authority along with other accounting statements. This must be done within a period of not more than 3 months from the end of the reporting period (year), that is, until the end of March of the year following the reporting one. Violation of this requirement leads to the imposition of a fine on the organization.

Accounting and financial documents → Profit and loss statement (form 2) (OKUD 0710002)

... form on okud 0710002 ...

Balance sheet ( form 1) (OKUD 0710001)

Accounting and financial documents → Balance sheet (form 1) (OKUD 0710001)

The document "balance sheet ( form 1) (okud 0710001) "in format download file"

Statement of changes in equity ( form 3) (OKUD 0710003)

Accounting and financial documents → Statement of changes in equity (form 3) (OKUD 0710003)

The document "statement of changes in equity ( form 3) (okud 0710003) "in format excel you can get from the link " download file"

Cash flow statement ( form 4) (OKUD 0710004)

Accounting and financial documents → Cash flow statement (form 4) (OKUD 0710004)

Document "statement of cash flows ( form 4) (okud 0710004) "in format excel you can get from the link " download file"

Inventory list of securities and forms documents of strict reporting (Unified form N INV-16)

Enterprise office documents → Inventory list of securities and forms of strict reporting documents (Unified form N INV-16)

Document "inventory list of securities and forms documents of strict reporting (unified form n inv-16) "in format excel you can get from the link " download file"

Form INV-16 inventory list of valuables and forms strict reporting documents

Accounting reporting, accounting → Form No. inv-16 inventory list of valuables and forms of strict reporting documents

inventory list of valuables and forms strict reporting documents form no. inv-16 form no. inv-16 approved by the decree of the enterprise, organization of the state statistics committee of the ussr dated 28.12.89 no. 24 ...

Sample. Inventory list of valuables and forms documents of strict reporting. Form No. inv-16 (order of the Ministry of Finance of the Russian Federation dated 13.06.95 No. 49)

Accounting reporting, accounting → Sample. Inventory list of values ​​and forms of strict reporting documents. Form No. inv-16 (order of the Ministry of Finance of the Russian Federation dated 13.06.95 No. 49)

995 no. 49 inventory list of securities and forms documents of strict reporting no. + - + codes + - form no. inv-16 to okud 0309015 + - organization for okpo + - structural unit of the organization + - basis for conducting ...

Form income and expense book for accounting forms work book and insert into it

Documents of the enterprise's office work → Form of the income and expense book for recording the forms of the work book and the insert into it

2 to the decree of the Ministry of Labor of Russia dated 10.10.2003 No. 69 income and expense book for accounting forms work book and insert in it ...

Enterprise balance ( form No. 1 to okud

Accounting statements, accounting → Enterprise balance sheet (form No. 1 for okud) (approved by the Letter of the Ministry of Finance of the Russian Federation of October 13, 1993 No. 114 for annual reporting for 1993)

Dena by the ministry of finance of the russian federation for the annual reporting for 1993 enterprise balance + - + codes + - form n 1 to okud 0710001 for 1 - 20 - year + - date (year, month, day) + - enterprise, organization by okpo - + - industry (in ...

Statement of financial results and their use ( form No. 2 to okud) (approved by the Letter of the Ministry of Finance of the Russian Federation of October 13, 1993 No. 114 for annual reporting for 1993)

Accounting reporting, accounting → Report on financial results and their use (form No. 2 for okud) (approved by the Letter of the Ministry of Finance of the Russian Federation of October 13, 1993 No. 114 for annual reporting for 1993)

Federation for annual accounts for 1993 statement of financial results and their use + - + codes + - form n 2 to okud 0710002 + - from January 1 to 1 - 199- date (year, month, day) + - + - + - enterprise, organization ................

Appendices to the balance sheet of the enterprise ( form No. 5 to okud) (approved by the Letter of the Ministry of Finance of the Russian Federation of October 13, 1993 No. 114 for annual reporting for 1993)

Accounting statements, accounting → Appendices to the balance sheet of the enterprise (form No. 5 for okud) (approved by the Letter of the Ministry of Finance of the Russian Federation of October 13, 1993 No. 114 for annual reporting for 1993)

Tvom finances of the Russian Federation for the annual reporting for 1993 appendixes to the balance sheet of the enterprise + - + codes + - form n 5 to okud 0710005 + - for 1993 date (year, month) day + - enterprise, organization ............... by okpo + - from ...

The statement of financial results (form 2) is a form of strict accounting reporting, which reflects information on the income received, expenses incurred and the final results of the financial and economic activities of the institution. The OKUD form code is 0710002, the form was approved by Order of the Ministry of Finance of Russia dated 02.07.2010 No. 66n (amended as amended by the Orders of the Ministry of Finance of the Russian Federation dated 05.10.2011 No. 124n, dated 06.04.2015 No. 57n). On our website you can download the form of the statement of financial results.

When they rent

To disclose data on income received from entrepreneurial activities, reporting on the intended use of funds is used. And for detailing the information in the event that an excess profit is received, the rate of which is determined in the accounting policy (clause 1 of article 13 of the law No. 402-FZ, paragraphs 6 and 11 of PBU 4/99, Information of the Ministry of Finance dated 04.12.2012 No. PZ- 10/2012), it is necessary to draw up and submit a report on financial results.

Use the generally established report form from Appendix 1 to Order No. 66n. The exception is consumer cooperatives (SMC), which can use a simplified accounting system. A special form has been developed for them, fixed in Appendix 5 of Order No. 66n.

The deadline for submitting the report on financial results is within 3 months after the end of the reporting period. Since Form No. 2 is considered an integral part of the annual reporting, it must be submitted no later than March 31 of the year following the reporting year. Thus, the OKUD 0710002 form for 2018 must be submitted to the regulatory authorities before 04/01/2019 (the date is postponed, so 03/31/2019 is Sunday).

If the company was registered during the last quarter of the year (that is, from October 1), then it has the right to submit reports according to OKUD 0710002 not immediately after the expiration of the reporting period (until March 31), but a year later.

Who leases

Each legal entity that is registered with the tax inspectorate and conducts financial and economic activities necessarily reflects all transactions in accounting and submits periodic and final reports to the regulatory authorities.

Thus, the report on financial results, as well as the balance sheet, must be submitted by absolutely all economically active entities, regardless of their organizational and legal form and taxation system. This rule also applies to non-profit organizations.

Who does not prepare the report

Financial results are not provided by:

• credit organizations;
• insurance organizations;
• state (municipal) institutions.

Individual entrepreneurs and foreign companies operating on the territory of the Russian Federation are also not required to submit such reports, but they can provide them at their own request.

Which form to use: simplified or complete

All organizations that do not meet the parameters established for small businesses submit a report in full format.

According to Part 4 of Art. 6 402-FZ, the legislative announcement of the possibility of using a simplified form of the statement of financial results applies to institutions using simplified methods of accounting. These include:

• small business representatives;
• non-profit companies;
• enterprises operating within the framework of 244-ФЗ dated 09/28/2010 and received the status of project participants for the implementation of research, development and commercialization of the effectiveness of such projects.

All these institutions are entitled to apply the simplified form. However, to use the reporting in a simplified form, they need to consolidate this opportunity in their accounting policies.

The OKUD 0710002 form in full format is submitted for the following categories of business entities:

• institutions for which the requirement is legally established to carry out the analysis and audit of their reporting;
• enterprises whose activities are related to housing and housing construction cooperatives, as well as credit consumer cooperatives;
• microfinance firms;
• parties and party regional branches;
• law firms, bureaus and chambers, bar associations;
• legal advice and notaries;

Where and how to take

The statement of financial results must be submitted as part of the annual financial statements to the following regulatory authorities:

1. In the IFTS. The report is submitted to the tax office at the place of registration of the economic entity. In the event that an institution has various branches and divisions, consolidated reporting is submitted, that is, all registers of divisions are combined into a single summary and submitted to the territorial IFTS at the place of registration of the parent company.
2. To local statistics bodies. Rosstat also requires the submission of the form without fail. Moreover, if the institution ignores this obligation, the authority may impose serious penalties.
3. The report is provided annually to the founders of the enterprise. The owners study, analyze, verify and then approve the register.
4. A number of regulatory authorities have the right to request form 0710002 if necessary.
5. Reporting can be requested by performers when concluding agreements and contracts on an especially large scale to confirm the financial solvency of the customer. However, the manager has the right to refuse the counterparty and not show them the magnitude of his profits and losses.

There are various ways to submit reports. The first one - personally or through a representative on the basis of a power of attorney to the territorial bodies of the Federal Tax Service Inspectorate and Rosstat. For this, the document is printed in duplicate and signed by the head or other responsible person. One copy is for the receiving party, the other remains with the reporting organization. A copy with the approval mark of the authority is stapled together with the final balance sheet.

Only those institutions whose number of employees does not exceed 100 people can personally submit a report.

The second way is by post or by courier. A letter with a register and a mandatory list of postal attachments is sent to the supervisory authority.

The third is the most convenient and fastest way. The report can be submitted to the IFTS and Rosstat using special programs for electronic document management. In this case, the report file is signed with a strengthened electronic qualified signature and is transmitted via communication channels to the appropriate authority. When using this method, the specialist should wait for information about the receipt of the file by the supervisory authority.

How to fill

In the preamble of the statement of financial results, it is necessary to indicate:

• reporting period, date of filling;
• full name of the organization, TIN, KPP;
• organizational and legal form, type of ownership;
• type of economic activity;
• codes for all-Russian classifiers;
• unit of measure;
• location.

Next, a table of 4 columns is filled with key reporting values. It includes explanations to the report, line code (Appendix 4 of Order No. 66n), name and comparable values ​​of indicators for the current and similar reporting period - year (clause 10 of PBU 4/99).

The report on financial results is approved by the head of the organization.

In the report according to the form No. 2 it is necessary to fill in:

1. Revenue - line 2110: profitability from ordinary activities.
2. Cost of sales - 2120: information about the costs of ordinary activities that formed the cost of goods, works or services.
3. Gross profit, loss - 2100: data on the gross profit (loss) of the institution.
4. Selling expenses - 2210: expenses directly related to the sale of goods, works or services.
5. Administrative expenses - 2220: costs associated with enterprise management.
6. Profit, loss from sales - 2200: income or loss from business.
7. Income from participation in other organizations - 2310: profitability received from participation in the authorized capital of other institutions.
8. Interest receivable - 2320: information about the interest received, which is one of the types of income.
9. Interest payable - 2330: expenses incurred as interest payable.
10. Other income - 2340.
11. Other expenses - 2350.
12. Profit, loss before tax - 2300.
13. Current income tax - 2410: the amount of calculated tax from the tax return.
14. Permanent tax liabilities - 2,421.
15. Other - 2460.
16. Net profit, loss - 2400.
17. The aggregate financial result is 2500.

If the institution does not have actual numerical data, dashes are put in the columns.

How to fill in a simplified form

The procedure for filling out a simplified report does not significantly differ from a full-format register. The main difference is the smaller number of lines that characterize the indicators of financial and economic activity. At the same time, the algorithm for calculating indicators of the simplified and full formats is similar. The simplified form contains the following characteristics:

• revenue (line 2110);
• expenses in the main areas of activity (p. 2120);
• interest on loans (p. 2330);
• other income (line 2340);
• other expenses (line 2350);
• income taxes (line 2410);
• net profit (line 2400).

Frequent mistakes when generating a report

Since the statement of financial results is a form of strict accounting, it must be prepared properly. In order to avoid incorrect actions and inaccuracies, we deal with frequently made mistakes in the report according to Form No. 2.

First of all, it is strictly forbidden for specialists to hide the real data of the performance of their financial and economic activities.

Also, when filling out a report, you need to monitor the calculations and avoid arithmetic errors. In order to avoid inaccuracies in the total values ​​when drawing up a report, it is recommended to use specialized programs and services.

Significant errors also include:

1. Filling in line 2110 “Revenue” taking into account the amount of calculated VAT.
2. Calculation of income tax without applying PBU "Accounting for calculations of income tax".
3. Lack of help that deciphers the reported indicators.

Example of filling out the OKUD 0710002 form