Each enterprise, actively leading commercial activities, regardless of the tax system by the end of the year, should be and transferred a special document called "Financial Report", a previously known as "profit and loss statement" (form 2).

Files

Why do this document need

The report registers the movement of funds in the enterprise during the reporting period. Revenues, expenses, losses and profit of organizations are included here, which are calculated by the increasing result from the beginning and by the end of the year.

Who is developing a report

The compilation of the report is included in the competence of an accounting department or chief accountant. In small companies, this may be a third-party specialist working on outsourcing.

After registration, the document must necessarily be transferred to the signature to the head of the company.

Where to submit a document

Compiled and properly decorated report on financial results must be transferred in the territorial tax service Together with other documents belonging to the accounting statements.

Financial Report

Like any other accounting documents transmitted to the tax authorities, this also has strict delivery time. In this case, the period is three months from the end of the reporting year (i.e. the report must be passed until the end of March). In the event that this rate is violated, the enterprise faces administrative responsibility in the form of a fine.

Document preparation rules

The financial performance report has two unified forms:

1. ordinary (includes extended information)
2. simplified (information in it is more compressed).

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

• company details,
• date to draw up a document,
• profit and loss indicators
• total values.

It should be treated very carefully to filling out the document, since mistakes, and even more so incurnant or obviously false information is fraught with unpleasant consequences.

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

Financial Reporting Rules

All information in the form can be made both in handwritten form and in printed. The main condition so that he contains the genuine signature of the company's head or authorized to act on his employee name.

Starting from 2016, the printing on the report is not necessary, since legal entities are legally released from the need to trigger their documents using seals and stamps.

Financial Results Report is issued in duplicate:

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

After loss of relevance, this document is transferred to the archive of the enterprise, where it is contained throughout the entire period established for this kind of papers.

How to send a report on financial results

To date, the document can be transferred to the tax service in three basic ways.

1. The first: by personal campaign to tax. In this case, the report can give as directly the head of the company, and the trustee acting on his name (but then it is necessary to have a power of attorney certified in the notary).
2. Second Option: Forward a report on financial results through electronic means of communication: True, it should be borne in mind that the company should have a registered electronic signature.
3. Third The reporting method: sending through the Russian Post by registered letter with a notice of delivery.

Sample report on financial results

At first, the form fits the date on which the document is filled. Next to the rows on the left side are added:

• name of company,
• kind of economic activity (words),
• organizational and legal status (IP, LLC, CJSC, OJSC),
• form of ownership (in words).

The tablet right includes:

• document compilation date
• code of the organization's organization (all-Russian classifier of enterprises and organizations),
• code of software (all-Russian classifier of types of economic activity)
• oKFS codes (all-Russian ownership classifier),
• measurement unit code (rubles or millions) in Eki (all-Russian classifier of units of measurement).

In a string under the semicircle 2110. The income fits from standard activities such as:

• performance
• providing various types of services
• sale of goods.

The data is made without excise taxes and VAT;

Cipher 2120. Includes costs for the same standard activities. Indicators here need to be made in parentheses, which will say that they are subject to subtraction;

Cipher 2100. Fixes gross profits equal to the following formula: Row value 2110 minus Row value 2120;

Cipher 2210. Here, also in parentheses, the costs incurred in the sale and implementation of goods and services are indicated;

Cipher 2220. takes into account the costs of management (also in parentheses);

Cipher 2200.: There is a value calculated by the formula: Data 2210 is submitted from the data 2100, then the line 2220 is minus, i.e. profits or losses formed as a result of sales;

Cipher 2310. shows the income of the organization from the authorized lobes of other companies;

Cipher 2320. Shows interest obtained in the form of profits on shares, bonds, deposits, etc.;

Cipher 2330. Shows percentages to be paid (the value fits in parentheses);

Cipher 2340. Contains all other incomes not submitted to higher lines (for example, revenue from the sale of intangible assets, fixed assets, materials, etc.);

Cipher 2350. In parentheses, all other expenses contain (fines, penalties, etc.);

Cipher 2300. Indicates profit before counting and subtracting income tax. The calculation formula is simple: line 2200 plus 2310 plus 2320 minus 2330 plus 2340 minus 2350;

Cipher 2410.: This includes a valid income tax. If an enterprise uses "Simplified" in its activities, it is not necessary to write anything;

Cipher 2460. includes fines, surcharges for taxes, penalties, etc.;

Cipher 2400.: It contains net profit for the year, counted from the values \u200b\u200bin the previous lines.

The second part of the document contains reference information, which is also disposed of separate items.

Cipher 2510. Includes data not included in the net profit on the results of the reassessment of assets;

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

Cipher 2500. Registers the final financial result: i.e. From 2400, 2510 is deducted and 2520 is added;

Cipher 2900. shows the basic profit or a loss per share (i.e. basic profit (loss) to share for the number of shares);

Cipher 2910. gives information about the divorced profit or loss per share. The calculation formula: (net profit minus dividends on privileged shares) to share by the number of ordinary shares.

After all the necessary information is submitted to the document, it is necessary sign from the company's head and again dock.

The report on profit and loss is one of the two main forms of accountability that all legal rusts are obliged to draw up and submit to inspectors and other interested parties. Consider its structure, content and rules of filling in 2018-2019 in full and simplified form. Tell where to take the form and see the filled pattern. And also tell me where to read about the coming changes in the order of accountability and tough raising fines for those who do not give it.

What reflects the report on profit and loss

Modern form 2 is called a report on financial results (clause 1 of Article 14 of the Law "On Accounting" from 06.12.2011 No. 402-FZ). It is applied from the reporting for 2011, although the change in the text of the order of the Ministry of Finance of Russia dated 02.07.2010 No. 66n, who approved this form, was made in part of the name only in 2015 (by order of the Ministry of Finance of Russia from 06.04.2015 No. 57n).

This renaming actually became the only one (not counting a number of manipulations with the word "reference" in the 2nd table of the report) a change in the content of the form of a profit and loss statement from the date of its approval by order No. 66n. At the same time, the signature of the chief accountant was disappeared from signatures, which was not considered obligatory from the report for 2011.

Specified earlier (for reporting for 2006-2010), a similar form was introduced by the Order of the Ministry of Finance of Russia of July 22, 2003 No. 67n. It was also called the profits and loss report and as form 2 was listed in the list of accountability forms. Since the essence of the report when reapproving the form has changed little, it often continues to call a report on profit and loss (or for short form 2). We use these names and we.

The general final figures in the profit and loss statement for a certain period show what the financial result of the organization has developed. These figures are given in comparison with the same period at least 1 previous year. Thus, the profit and loss statement makes it possible to analyze indicators not only at the reporting date, but also in dynamics.

Mandatory and intended for submission to the controlling authorities (IFTS, Rosstat) is annual reporting.

NOTE! Soon to give reporting to Rosstat will be optional. About this and other changes that will happen in order from reporting for 2019, read. But to raise a fine for non-reporting up to 700 thousand rubles. This publication says.

Its an integral part is the form 2, which, together with Bubalance, fill everything without exception.

The report compiled for intermediate 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 (a growing outcome, taking into account data on the closure of the next month of the year). However, the report compiled for a specific period (month or quarter) or includes an incomplete last month.

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

The structure of the profit and loss report of 2018-2019 corresponds to the current starting from reporting in 2011. It still distinguishes to be filling:

• the title part of the report in which the period is indicated for which it is compiled, the date of drawing up is all major statistical codes (with their text decoding) and the Inn Yurlitz, as well as the procedure for the unit of measurement, in which figures are entered into 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 report on the profits and loss given in order No. 66n, the main table consists of 4 graph:

• explanations that fill in the presence of deviations from the proposed rows or presence in the report numbers requiring more detailed disclosures;
• unified names of the indicators (table lines in which it consistently from the amount of revenue received before registration it and it affects the income tax is calculated for the work of work for the title period);
• digital values \u200b\u200bof these indicators corresponding to the reporting period;
• digital values \u200b\u200bof these indicators corresponding to the same period of the previous year.

Rowing lines for Rosstat must be encoded. The codes necessary for this are given in Appendix 4 to order No. 66n. In order not to correct the reporting in different instances, it is more convenient to initially compile it in a form containing the Code Count between the 2nd and 3rd graphs of the recommended form of form. Moreover, at the current work with reports, it is often preferable to specify the numbers of the form strings, and not their name.

What shows the certificate table

The 2nd table in the profits and loss statement contains reference information divided into 2 parts:

• about incomes that increase the profit profit by their immediate attribution to capital (for example, the amounts of accommodation OS and NMA, which come directly into additional capital), indicating the total profit of the period adjusted for these income;
• profit (loss) per 1 promotion (this data is needed for JSC).

General rules for forming form 2

Profit and Loss Statement Fill in the following rules:

• The resulting outcome during the year, monthly changing data for the calculation and the overall financial result. For official reporting, the reporting period will be year. For the own goals of Juralice, it can be done anyone.
• According to the accounting data, the revealing figures calculated on the report with similar revolutions or outcomes on the relevant accounting accounts.
• Amounts having a negative (or opposite source, such as, for example, or it), a sign is shown in parentheses.
• Graphs on lines of missing indicators are firing.

How to fill full shape

When filling out the profit and loss statement, information is made using accounting accounting data:

• 90 (in relation to the main activity) and 91 (after other income and expenses). From the revenue exclude the amount of VAT and excise taxes. The result obtained by the report on profits and losses in terms of the amount of profit (loss) to taxation must coincide with the same result of the account 99.
• 09 and 77 (according to it) for Yurlitz using PBU 18/02. The values \u200b\u200bof the income tax and net profit, formed with their use in the report, should give respectively the amount of tax received by the Declaration, and the sum of the total profit (loss) arising in accounting.
• 83 (on income not included in net profit) when making data to a reference table.

On the rules for compiling a similar report for IFRS goals, read in the material "We compile a report on the profits and losses in the format of IFRS" .

How to make a report on simplified form

Some legal las can make a profit and loss statement using a simplified form. This is directly indicated in the order No. 66n, in Appendix 5 to which this form is given. It does not have a reference table, and the main is built in the same way as in the full form of the report, but the rows are combined (enlarged).

It is also convenient to introduce an additional Code Count. A feature of the code instructions in the rows of the combined indicators will be the choice for them of that cipher, the data on which is dominated in the line.

Financial Results Report - download online for free

What is the report on financial results?

Report on financial results (until 2013 - a report on profit and loss in form 2) or OKUD 0710002 - the form of a document reflecting the results of commercial activities of the enterprise (expenses, losses, income, profits) for the past year, calculated by the growing outcome from January to December . Compiled annually and necessarily submitted to the tax authorities.

The main accountant or authorized employee of the accounting department is responsible for drawing up the accounting report on financial results. The obligation to fill the form and its submission to the Tax Inspectorate may also be imposed on an existence of a specialist who works with an enterprise under an outsourcing agreement. The document is issued in two copies - for transfer to the tax authorities and for storage in the organization.

Why is the Form "Report on Financial Results"?

The purpose of making a report on profit and loss is the formation of data to assess the profitability of manufactured / implemented products, services rendered and the activities of the enterprise as a whole, determining net profit for the reporting period.

The report characterizes the following performance indicators:

• gross profit;
• profit / loss from sales / services:
• profit / loss to taxation;
• pure profit / loss for the reporting period.

Explanation of the accounting balance and the report on financial results disclose information that refers to the company's accounting policy. 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 income reports and loss of enterprise

Two types of report forms are used:

• standard with an extended list of information included;
• simplified with a brief granting of profit and loss information. It is used by enterprises that are subject to simplified accounting statements (indicated in clause 4 of article 6 of FZ No. 402 of December 6, 2011).

What data are the report on financial results in 2018?

To compile a report on profit and loss of enterprises, the following information will be required:

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

Also included:

• the costs that were required by organizations for the production of products sold at a production or cost price;
• indicators of management and commercial expenses;
• net revenue size from sales of products;
• the amount of payment paid for income, deferred tax liabilities / assets and permanent tax liabilities / assets;
• the amount of net profit.

How to fill out a report on financial results?

The document filling begins with the indication of the date of its preparation. In the lines located on the left side, the lines are written:

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

• reporting date;
• enterprise code in OKPO;
• INN organization;
• enterprise code for OKVED;

• oKFS codes;
• code of Units of Measure (rubles or millions).

Decoding a report on financial results in the main part of the form is as follows:

• sIFR 2110 - the amount of income from standard activities (without VAT and excise taxes): sales of goods, service providing services;
• cipher 2120 - the amount of expenses according to standard activities (in parentheses);
• cipher 2100 - gross profit size (the difference between sums from the strings 2110 and 2120);
• cipher 2210 - the amount of costs for the implementation of services and goods (in parentheses);
• cipher2220 - the amount of managerial expenses (in parentheses);
• cipher 2200 - the amount of profit or losses formed as a result of sales (digit from line 2100 minus figure from line 2210 minus figure from line 2220);
• cIFR 2310 - indicator of the income of the enterprise obtained from the authorized shares of other organizations;
• cIFR 2310 - the amount of profit received by the company in the form of interest on bonds, shares, deposit accounts, etc.;
• cipher 2330 - the amount of interest that is subject to payment (in parentheses);
• cIFR 2340 - an indicator of all other income of the organization not submitted to previous lines;
• cipher 2350 - an indicator of all other expenses of the organization not included in previous lines (in parentheses);
• cipher 2300 - the amount of profit before determining and subtracting the amount to be paid to the profit (digit from the line 2200 plus a digit from the line 2310 plus a digit from the line 2320 minus the figure from the line 2330 plus the digit from the row 2340 minus the figure from the line 2350);
• the cipher 2410 is an indicator of the calculated income tax. When using a simplified taxation system, the field remains empty;
• cipher 2460 - amounts of extra charges for taxes, fines, penalties, etc.;
• cIFR 2400 - the size of the net profit of the organization for the year.

In the second part of the report, reference information is included:

• cipher 2510 - information on the results of the reassessment of assets that were not included in pure profits;
• cIFR 2520 - the result of other operations that did not enter pure profits;
• cipher 2500 - the final financial result of the enterprise (the figure from the line 2400 minus figure from the line 2510 plus the digit from the line 2520);
• cipher 2900 - basic profit / loss per share (calculated by separating the base profits / loss by the number of shares);
• cIFR 2910 - data on the indicators of a divergent loss or profit per share (calculated by subtracting from net profit of dividends in privileged shares and separating the result obtained by the number of ordinary shares).

A completed report on the financial activity of the enterprise is signed by the head of the organization and dates back again. If the company is used printing, you must put it on the form.

What time to give a report on the financial results of the enterprise?

The report on the profit and loss of a legal entity or IP is submitted to the territorial tax authority along with other accounting reporting. This must be done within a period of no more than 3 months from the end of the reporting period (year), that is, until the end of March, following the reporting. Violation of this requirement leads to an imposition of a fine.

Accounting and Financial Documents → Profit and Loss Statement (Form 2) (OKD 0710002)

... the form by oKud. 0710002 ...

Balance sheet ( the form 1) (OKud. 0710001)

Accounting and Financial Documents → Accounting Balance (Form 1) (OKD 0710001)

Document "Accounting Balance ( the form 1) (oKud. 0710001) "In format download file"

Capital change report ( the form 3) (OKud. 0710003)

Accounting and Financial Documents → Report on Capital Changes (Form 3) (OKD 0710003)

Document "Report on Capital Changes ( the form 3) (oKud. 0710003) "in format Excel You can find the link " download file"

Cash Movement Report ( the form 4) (OKud. 0710004)

Accounting and Financial Documents → Cash Movement Report (Form 4) (OKD 0710004)

Document "Cash Movement Report ( the form 4) (oKud. 0710004) "in format Excel You can find the link " download file"

Inventory inventory of securities and blankov strict reporting documents (unified the form N-16)

Documents of office work enterprise → Inventory inventory of securities and blanks of strict reporting documents (unified form N Inv-16)

Document "Inventory inventory of securities and blankov strict reporting documents (unified the form n-16) "in format Excel You can find the link " download file"

The form No. Inventory Inventory Inventory of Values \u200b\u200band blankov documents of strict reporting

Announcement reports, Accounting → Form No. Inventory inventory inventory of values \u200b\u200band blanks of strict reporting documents

inventory inventory of values \u200b\u200band blankov documents of strict reporting the form NO. Inva 16. the form no. Inv-16 approved by the decree of the enterprise, the organization of the State Statistics Committee of the USSR from 28.12.89 NO. 24 ...

Sample. Inventory inventory of values \u200b\u200band blankov Strict reporting documents. The form No. Inv-16 (Order of the Ministry of Finance of the Russian Federation of 13.06.95 No. 49)

Announcement of accountability, accounting → Sample. Inventory inventory of values \u200b\u200band blanks 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 inventory of securities and blankov documents of strict reporting NO. + - + codes + - the form NO. Inva 16 oKud. 0309015 + - Organization in OKPO + - structural unit of organization + - reason for carrying out ...

The form Profit-expenditure book on accounting blankov Labor book and liner in it

Documents of the office work of the enterprise → The form of the arrival-expenditure book on the accounting of the forms of workbook and the liner in it

2 to the Decree of the Ministry of Minthouse of Russia of 10.10.2003 No. 69 Profit-expenditure book on accounting blankov Labor book and liner in it ...

Balance of the enterprise ( the form No. 1 in oKud.

Accounting reports, bookcounts → Balance of the enterprise (form number 1 in OKUD) (approved by the Ministry of Finance of the Russian Federation of October 13, 1993 No. 114 for the annual reporting for 1993)

Dena Ministry of Finance of the Russian Federation for annual reporting for 1993 Balance of the enterprise + - + codes + - the form N 1 to oKud. 0710001 for 1 - 20 - g. + - date (year, month, number) + - enterprise, organization in OKPO - + - branch (in ...

Report on financial results and their use ( the form No. 2 in oKud.) (app. Letter of the Ministry of Finance of the Russian Federation dated October 13, 1993 No. 114 for annual reporting for 1993)

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

Federation for annual reporting for 1993. Report on financial results and their use + - + codes + - the form N 2 P. oKud. 0710002 + - from January 1 to 1 - 199- Date (year, month, number) + - + - + - Enterprise, organization ................

Annexes to the balance of the enterprise ( the form No. 5 in oKud.) (app. Letter of the Ministry of Finance of the Russian Federation dated October 13, 1993 No. 114 for annual reporting for 1993)

Accounting reports, bookcounts → Annexes to the balance sheet of an enterprise (form No. 5 for OKUD) (approved by the Ministry of Finance of the Russian Federation of October 13, 1993 No. 114 for annual reporting for 1993)

Of your finance of the Russian Federation for annual reporting for the 1993 applications to the balance of the enterprise + - + codes + - the form N 5 P. oKud. 0710005 + - For 1993 Date (year, month) Number + - enterprise, organization ............... in OKPO + - from ...

A report on financial results (form 2) is a form of strict accounting reporting, which reflects information on the income received income and the final results of the financial and economic activities of the institution. Blanca code for OKUD - 0710002, approved by order of the Ministry of Finance of Russia from 02.07.2010 No. 66n (change - as amended by the orders of the Ministry of Finance of the Russian Federation of 05.10.2011 No. 124n, from 04/06/2015 No. 57N). On our site you can download the report form of financial results.

When pass

To disclose data on received income from entrepreneurial activity, reporting on the targeted use of funds. And to detail the information if excessive profits are obtained, the norm of which is determined in accounting policies (paragraph 1 of article 13 of Law No. 402-FZ, paragraph 6 and 11 of PBU 4/99, information of the Ministry of Finance of 04.12.2012 № pz- 10/2012), should be made and take a report on financial results.

Use the secreted report form from Appendix 1 to order number 66n. The exceptions are consumer cooperatives (SMP) that can apply a simplified accounting system. For them, a special form has been developed, enshrined in Appendix 5 of the Order No. 66n.

The term of the report on financial results is within 3 months after the end of the reporting period. Since Form number 2 is considered an integral part of annual reporting, then it is necessary to provide it no later than March 31 of the year following the reporting. Thus, the OKD form 0710002 for 2018 should be submitted to the controlling authorities until 04/01/2019 (the date is postponed, as 03/31/2019 - Sunday).

If the company was registered during the last quarter of the year (that is, from October 1), then it is entitled to submit reporting on OKUD 0710002 not immediately after the reporting period (until March 31), and a year later.

Who gives

Each legal entity that is registered in the tax inspectorate and is conducting financial and economic activities, it necessarily reflects all operations in accounting and provides periodic and final reports into controlled bodies.

Thus, a report on financial results, as well as an accounting balance, must submit absolutely all economically active subjects, regardless of their organizational and legal form and taxation system. This rule concerns non-profit organizations.

Who is not a report

Report on financial results do not provide:

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

Individual entrepreneurs and foreign companies operating in the territory of the Russian Federation are also not obliged to take such reporting, but they can provide it at their own request.

What form to use: simplified or complete

In full format, the report will hand over all organizations that do not correspond to the parameters set for small business entities.

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

• representatives of small businesses;
• non-profit companies;
• enterprises operating within 244-ФЗ dated 09/28/2010 and received the status of the project participants on the implementation of research, developing and commercializing the effectiveness of such projects.

All these institutions have the right to apply a simplified form. However, to use reports in a simplified form, they need to consolidate this opportunity in their accounting policies.

The OKD 0710002 format format in full format is given the following categories of economic entities:

• institutions for which the legislatively enshrine the requirement should be carried out at mandatory analysis and audit of its reporting;
• enterprises whose activities are associated with housing and housing cooperatives, as well as with credit consumer cooperatives;
• microfinance firms;
• party and party regional offices;
• law Office, Bureau and Chambers, Barboards;
• legal advice and notaries;

Where and how to hand

The report on financial results should be submitted in the composition of the annual financial statements in the following control bodies:

1. In IFTS. The report is submitted to the tax inspectorate at the place of registration of the business entity. In that case, if the institution has various branches and divisions, consolidated reporting is surrendered, that is, all registers of divisions are combined into a single summary and are provided to the territorial IFTS at the place of registration of the parent company.
2. In local statistical authorities. Rosstat also requires to take a form at mandatory. At the same time, if the institution ignores this duty, the instance may expose serious penalties.
3. The report is annually provided by the founders of the enterprise. The owners are studied, analyzed, check, and then approve the register.
4. A number of controlled authorities have the right to request the form 0710002 as needed.
5. Reporting can request performers when concluding contracts and contracts in particularly large sizes to confirm the financial consistency of the customer. However, the head has the right to refuse the counterparty and do not demonstrate them the magnitude of its profits and losses.

Submit reports in various ways. The first one or through a representative on the basis of a power of attorney to the territorial authorities of the Federal Tax Service and Rosstat. To do this, the document is printed in two copies and is signed by the head or otherwise responsible person. One copy - for the host, the other remains at the reporting organization. A copy of the acceptance authority is stitched together with the final accounting balance.

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

The second way is the postal or by courier. A letter with the register and mandatory comprehension of the postal investment is sent to the controller.

The third is the most convenient and fast way. The report may be provided in the IFTS and Rosstat using special programs for electronic document management. In this case, the reporting file is signed by a strengthened electronic qualified signature and through communication channels is transmitted to the appropriate instance. When using this method, a specialist should wait for information about the receipt of the file by the controlling authority.

How to fill

In the preamble of the Financial Results Report, you must specify:

• reporting period, date of filling;
• full name of the organization, INN, CAT;
• legal form, type of property;
• type of economic activity;
• codes for all-Russian classifiers;
• unit of measurement;
• location.

Next is filled with a table of 4 columns with key reporting values. It includes explanations to the report, the row code (Appendix 4 of the Order No. 66n), the name and comparable values \u200b\u200bof the indicators for the current and similar reporting period - the year (paragraph 10 of PBU 4/99).

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

In the report on form number 2 it is necessary to fill out:

1. Revenue - Row 2110: profitability from ordinary activities.
2. Sales cost - 2120: Information on expenses on ordinary activities that have formed the cost of goods, works or services.
3. Gross profit, loss - 2100: data on gross profit (loss) of the institution.
4. Commercial expenses - 2210: expenses directly related to the implementation of goods, works or services.
5. Management expenses - 2220: Costs related to the management of the enterprise.
6. Profit, loss from sales - 2200: income or losses from entrepreneurship.
7. Revenues from participation in other organizations - 2310: yield obtained from participation in the authorized capital of other institutions.
8. Interest to receive - 2320: information about the interest received, protruding one of the varieties of income.
9. Percentage of payment - 2330: expenses made as interest accrued to payment.
10. Other income - 2340.
11. Other expenses - 2350.
12. Profit, loss to taxation - 2300.
13. Current Profit Tax - 2410: The amount of the calculated tax from the tax declaration.
14. Permanent tax liabilities - 2421.
15. Other - 2460.
16. Net profit, loss - 2400.
17. Cumulative financial result - 2500.

If the institution does not have actual numeric data, fiwers are affixed in the graph.

How to fill in a simplified form

The procedure for filling the simplified report is insignificantly different from the full-format register. The main difference is a smaller number of rows characterizing the indicators of financial and economic activities. At the same time, the algorithm for calculating the indicators of simplified and complete formats is similar. The following characteristics are entered into a simplified form:

• revenue (p. 2110);
• costs for the main activities (p. 2120);
• interest for using loans (p. 2330);
• other income (p. 2340);
• other expenses (p. 2350);
• profit taxes (p. 2410);
• net profit (p. 2400).

Frequent errors in the formation of the report

Since a report on financial results is a form of strict accounting reporting, it must be properly compiled. In order to avoid incorrect actions and inaccuracies, we deal with frequently allowable errors in the report on form number 2.

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

Also when filling out the report, you need to follow the calculations and not allow arithmetic errors. To avoid inaccuracies in summary values, when drawing up a report, it is recommended to use specialized programs and services.

Early errors also include:

1. Filling the line 2110 "revenue", taking into account the amount of the calculated VAT.
2. Calculation of income tax without the use of PBU "Accounting for income tax calculations".
3. Lack of reference, deciphering reporting indicators.

OKUD Filling Sample 0710002