Simplified financial statements. Accounting statements: forms Guarantor forms of accounting statements

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

What does the profit and loss statement reflect?

Modern Form 2 is called a statement of financial results (clause 1 of Article 14 of the Law “On Accounting” dated December 6, 2011 No. 402-FZ). It is applied from reporting for 2011, although changes to the text of the order of the Ministry of Finance of Russia dated 07/02/2010 No. 66n, which approved this form, in part of the name were made only in 2015 (by order of the Ministry of Finance of Russia dated 04/06/2015 No. 57n).

This renaming, in fact, became the only (not counting 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, which was not considered mandatory since the 2011 report, disappeared from the signatures under it.

A similar form that was previously in force (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 a profit and loss statement and was listed as Form 2 in the list of accounting forms. Since the essence of the report has changed little when the form is re-approved, it often continues to be called the profit and loss statement (or Form 2 for short). We will also use these names.

The overall total figures 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 with the same period of 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 over time.

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

NOTE! Soon it will be unnecessary to submit reports to Rosstat. Read about this and other changes that will occur in the submission order starting with reporting for 2019. And about increasing the fine for failure to submit reports to 700 thousand rubles. this publication says.

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

A report prepared for intermediate dates of the reporting year may be needed:

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

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

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

The structure of the profit and loss statement for 2018-2019 corresponds to that in force starting with the reporting for 2011. It still highlights the following to be filled out:

• the header part of the report, which indicates the period for which it was compiled, the date of compilation, all the main statistical codes (with their text interpretation) and the TIN of the legal entity are given, as well as the order of the unit of measurement in which the figures are entered into the report;
• the main table containing the calculation of the financial result itself;
• lookup table;
• manager's signature and date of signing.

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

• explanations that are filled out if there are deviations from the lines proposed by the form or if there are numbers in the report that require more detailed disclosure;
• unified names of indicators (rows of the table in which, sequentially, from the amount of revenue received before taking into account IT and ONA, which affect income tax, the financial result of work for the period indicated in the title is calculated);
• digital values ​​of these indicators corresponding to the reporting period;
• digital values ​​of these indicators corresponding to the same period of the previous year.

Reporting lines submitted to Rosstat must be encoded. The codes required for this are given in Appendix 4 to Order No. 66n. In order not to adjust the reporting submitted to different authorities, it is more convenient to initially prepare it in a form containing the “Code” column between the 2nd and 3rd columns of the form recommended by the Ministry of Finance. Moreover, during 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 background information divided into 2 parts:

• on income that increases the profit received by directly attributing it to capital (for example, the amounts of revaluation of fixed assets and intangible assets falling directly into additional capital) indicating the amount of the final profit of the period adjusted for these incomes;
• profit (loss) per 1 share (this data is needed for JSC).

General rules for drawing up Form 2

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

• Cumulatively throughout the year, changing the calculation data and the overall financial result monthly. For official reporting, the reporting period will be one year. For the legal entity’s own purposes, it can be done in any way.
• According to accounting data, comparing the figures calculated from the report with similar turnovers or results for the corresponding accounting accounts.
• Amounts that have a negative (or opposite to the original, such as for SHE or IT) sign are shown in parentheses.
• Columns along the lines of missing indicators are crossed out.

How to fill out the full form

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

• 90 (for core activities) and 91 (for other income and expenses). VAT and excise taxes are excluded from revenue. The result obtained from the profit and loss statement in terms of the amount of profit (loss) before tax must coincide with the similar result of account 99.
• 09 and 77 (according to ONA and ONO) for legal entities applying PBU 18/02. The values ​​of income tax and net profit generated using them in the report should give, respectively, the amount of tax received according to the declaration and the amount of the final profit (loss) that arose in accounting.
• 83 (for income not included in net profit) when entering data into the reference table.

Read about the rules for drawing up a similar report for IFRS purposes in the material “We prepare a profit and loss statement in IFRS format” .

How to write a report using a simplified form

Some legal entities may 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 built in the same way as in the full form of the report, but the rows are combined (enlarged).

It is also convenient to enter an additional “Code” column into it. The peculiarity of specifying the code in the lines of the combined indicators will be the choice for them of the code for which the data predominates in the line.

Another report that an organization must submit is a profit and loss statement. This report has form No. 2 and is recommended by the Ministry of Finance of the Russian Federation; it is submitted based on the results of the calendar year (by March 30 of the next year).

In this article, we will use an example to understand how to fill out a profit and loss statement. You will be able to view a completed sample report, Form No. 2, and also download the report form itself, current for 2013.

(form and completed sample).

Each line of the profit and loss statement indicates the total indicators for the reporting period and for the same period of the previous year. Amounts shown in brackets are subtracted.

Profit and loss report form 2 sample filling

The report header is filled out in the same way:

• reporting period (our organization will report for 2012);
• name according to the charter, TIN;
• from the classifiers we take the OKPO, OKVED, OKOPF/OKFS codes;
• organizational and legal form/form of ownership - in our example it is LLC and private property;
• units of measurement - all report amounts, just like in the balance sheet, are expressed either in thousands (code 384) or in millions (code 385), decimal places are rounded to the nearest thousand/million.

2110 – Revenue: the amount of revenue for the sale of goods, provision of services, performance of work (that is, revenue from the main activities of the enterprise) minus , data is taken from (credit 90.1 minus debit 90.3).

2120 – Cost: the data is also taken from the debit of account 90 “Sales”, but it is necessary to exclude commercial expenses for sales, which include all costs except for, and administrative expenses, which are allocated in separate lines of form No. 2.

2100 – Gross profit (loss): difference between lines 2110 and 2120.

2210 – Selling expenses: these include expenses from the main activity minus transportation and procurement, data is taken from the debit of account 44, these expenses are also included in the cost price on account 90.

2220 – Administrative expenses: related to the management of the organization: administrative, rent, personnel costs, taxes. For this line, the data is taken from account 26 “General business expenses”, the same data appears in the debit of the account. 90 as part of the cost price.

2200 Profit (loss) from sales: determined by the formula: page 2100 - page 2210 – page 2220.

2310 – Income from other organizations: if an organization invests its funds in the authorized capitals of other enterprises, receives some dividends, a percentage of profit, then these incomes are taken into account as a loan and should be reflected in this line of form No. 2.

2320 – % to be received: interest on various deposits, deposits, loans, bonds, bills of exchange that are due to the organization to be received is indicated. This data can also be taken from credit 91.

2330 – % payable: Interest on loans and borrowings payable by the organization; data to fill out is taken from debit 91.

2340 – Other income: all other income accrued on the account loan is indicated. 91 minus the amounts of VAT, excise taxes, export duties recorded in the debit of the account. 91, and not previously taken into account (2310 and 2320).

2350 – Other expenses: all other expenses reflected in the debit of the account are indicated. 91 minus the data in line 2330.

2300 – Profit (loss) before tax: calculated by the formula: page 2200 + page 2310 + page 2320 - page 2330 + page 2340 - page 2350.
2410 – Current income tax: for the reporting period for which the profit and loss statement form No. 2 is prepared, generated on the account. 68 “Taxes and fees”.

Lines 2421, 2430 and 2450 are filled in if the organization calculates income tax according to PBU 18/02, small businesses may not apply the norms of PBU 18/02 and, accordingly, it will not have records on these lines.

2421 – Permanent tax obligations: if, when determining income tax, discrepancies arise between accounting and tax accounting, then the resulting difference (according to PBU 18/02) is called a constant difference, and the product of this constant difference by the income tax rate will give the amount of tax that will lead to an increase in the payment of income tax to the budget. This amount of tax, by which the payment to the budget will increase (or decrease) due to discrepancies in accounting and tax accounting, will be a permanent tax liability; it will be reflected in the account. 99 subaccount “Permanent tax obligations”. The amount that must be indicated in this column can be determined as the difference between the debit and credit of this subaccount.

2430, 2450 – Deferred tax liabilities, assets: if an organization takes into account income or expenses for accounting in one reporting period, and these incomes or expenses fall under taxation in subsequent reporting periods, then these incomes (expenses) are called temporary differences according to PBU 18/02, and the amount of profit tax on these incomes ( expenses) – deferred tax liabilities (assets). The data for these lines is taken either from account 77 “Deferred tax liabilities” (credit turnover minus debit turnover) or from account 09 “Deferred tax assets” (debit turnover minus credit turnover).

2460 – Other: This line of the profit and loss statement, Form 2, contains information on other amounts that affect the organization’s profit (penalties, fines, surcharges, overpayments of income tax).

2400 – Net profit (loss): determined by the formula: 2300 - 2410 +/- 2430 +/- 2450 - 2460.

2510 – Result from revaluation: line in form 2 is filled out only if the profit and loss statement is prepared based on the results of the calendar year; this line reflects the results (depreciation and revaluation).

2520 – Result from other operations: here all the data that has not yet been taken into account previously on the previous lines in the income statement can be reflected.

2500 – Financial result of the period: determined by the formula: 2400 +/- 2510 +/- 2520.

2900, 2910 – Basic / diluted earnings (loss) per share: Filled out only for joint stock companies.

For more information about filling out a profit and loss report for a small business, read the article: ““. Download the form and a sample of filling out the statement of changes in capital, form 3, see. You can download the cash flow statement form 4.

The completed profit and loss report is signed by the head of the organization and submitted to the tax office.

In 2018, in different months, the preschool educational institution employed from 23 to 27 people, in 2019 - 27 people (of which one employee is on maternity leave). In what order should an institution submit to the Social Insurance Fund the information necessary for the appointment and payment of benefits for temporary disability, pregnancy and childbirth, the birth of a child and other benefits related to maternity: in electronic form or on paper (the institution is located in a constituent entity of the Russian Federation, participating in the pilot project)? The buyer - a VAT payer has the right to take advantage of the deduction of the tax presented to him on goods, works, services, property rights if the requirements prescribed in Art. 171 and 172 of the Tax Code of the Russian Federation conditions: the purchase is intended for a transaction subject to VAT and is registered, the buyer has an invoice issued accordingly. However, if this document is received late, the taxpayer may have additional questions. For what period should the deduction be claimed? How can it be transferred to subsequent tax periods and not miscalculate the deadline allotted by the legislator for this event? Is it possible to defer only part of the deduction? Four courts, including the Supreme Court of the Russian Federation, denied citizen Zh. the right to register a new LLC “D”. The formal basis for this refusal was the applicant’s failure to provide the documents required for state registration as determined by Federal Law No. 129-FZ, namely that the application in form P11001 does not contain information about the person who has the right to act on behalf of the legal entity without a power of attorney, about the address of the permanent the executive body of a legal entity within its location, and there are also signs that the founders – legal entities LLC “P”, LLC “B” and their managers do not have the ability to exercise management in the legal entity being created.

Changing the VAT rate in itself does not seem to cause difficulties for accounting employees. Indeed, you charge large amounts to be paid to the budget and that’s it... However, difficulties may arise during the transition from a lower rate to a higher one. In this article we will provide an overview of the latest explanations from officials on this topic related to the performance of work and the provision of services. In April 2019, an error was identified: depreciation was not accrued for library collection objects accepted for accounting and put into operation in August 2018. What corrective entries need to be made in budget accounting?

Accounting statements include several forms, one of which is the financial results statement, form 2. However, it is with the help of it that you can trace the income received in the process of activity, the expenses incurred and the final result - profit or loss. This report must be prepared on the basis of accounting data for government agencies, company owners and other institutions.

The law determines that every business entity that is a legal entity must maintain accounting records in full.

In this case, no exceptions are provided for the applicable tax calculation system or organizational form.

A set of financial statements, which includes a statement of financial results, must be submitted by the company to the tax service and statistics.

In addition, this report must be compiled by bar associations and non-profit organizations.

The law exempts from the mandatory preparation of this form only those who operate as individual entrepreneurs, as well as divisions opened in Russia by foreign companies. They can generate these reports themselves and submit them to government agencies on a voluntary basis.

Previously, companies that used the simplified tax system as a tax calculation system did not need to prepare and submit reports.

Attention! In addition, the company may have the status of a small business entity. In this case, reports still need to be prepared and sent to government agencies, but this is allowed to be done in a simplified form.

Using this benefit, it will be necessary to prepare both a balance sheet, Form 1, and a financial statement, Form 2, using simplified forms.

Which form to use – simplified or complete

If an organization does not meet the established criteria for a small business, then it does not have the right to use simplified forms. In this situation, it is necessary to draw up both the balance sheet and the profit and loss account in their full version.

Companies that can fill out a simplified form are defined in the current law “On Accounting”, these include:

• Firms that have received small business status;
• Companies engaged in non-commercial activities;
• Firms involved in development and research in accordance with the regulations on the Skolkovo center.

Thus, only the specified entities are entitled to use simplified reporting forms.

However, based on the actual circumstances of the activity and the peculiarities of the company’s work, they can choose, including abandoning simple forms and drawing up complete ones. At the same time, they must reinforce their choice in their accounting policies.

Attention! There are exceptions in which it is unacceptable to fill out reports using simplified forms, even if legal requirements are met.

These include:

• Companies whose reporting, according to current laws, is subject to mandatory audit;
• Firms that are housing or housing construction cooperatives;
• Consumer credit cooperatives;
• Microfinance firms;
• State organizations;
• State parties, as well as their regional representations;
• Law offices, chambers, legal consultations;
• Notaries;
• Non-profit companies.

Report submission deadlines

The accounting package consists of a balance sheet form 1, an income statement form 2 and other forms. All of them must be sent to the tax office and Rosstat no later than March 31 of the year that follows the year the report was prepared. This date is valid only for these government agencies and when submitting an annual report.

For statistics, when the conditions specified in the law occur, it may also be necessary to submit an audit report confirming the correctness of the information in the annual reporting. This must be done within 10 days from the date of publication of this conclusion by the audit company, but no later than December 31 of the year following the year in which these reports were prepared.

In addition to the Federal Tax Service and Statistics, reporting can also be provided to other bodies, as well as published in the public domain. This may occur due to the nature of the activities carried out by the legal entity. For example, if a company is engaged in tourism activities, then it is obliged, within 3 months from the date of approval of the annual report, to also submit it to Rostourism.

If a company registered after October 1, then current legislation determines for them a different deadline for submitting financial statements for the first time. They can do this for the first time until March 31 of the second year following the reporting year.

For example, Gars LLC was registered on October 23, 2017. They will submit financial statements for the first time before March 31, 2019, and it will reflect the entire period of activity, starting from opening.

Attention! Firms are required to prepare financial statements annually on a general basis. However, in certain situations, the balance sheet and income statement Form 2 can also be prepared monthly and quarterly.

Such reporting is called interim reporting. As a rule, it is provided to owners and managers of companies to assess the situation and make decisions, to credit institutions when registering the receipt of funds, etc.

Where is it provided?

The law establishes that the package of financial statements, which also includes the form Okud 0710002 profit and loss statement, is submitted to:

• For the tax authority - at the place of registration of the organization. If a company has separate divisions and branches, then they do not submit financial statements based on their location. Information on them is included in the general summary reporting of the parent organization, which sends it to its location.
• Rosstat authorities must be sent within the same time frame as to the Federal Tax Service. If this is not done, fines will be applied to the company and responsible persons.
• Founders, owners of the company - they must approve the reporting;
• Other authorities, if this is expressly stated in the current legislation.

Delivery methods

Profit and loss statement Form 2 can be submitted to government agencies in the following ways:

• Come to the government agency in person, or authorize a proxy to do so, and submit reports on paper. In this case, it is necessary to provide two copies - one will be stamped with acceptance. Sometimes it is also necessary to provide the file in electronic form on a flash drive. This filing method is available for companies with up to 100 employees.
• Send by post or courier service. When sent by Russian Post, the letter must be valuable and also contain an inventory of the documents included in it.
• Using the Internet through a special communications operator, a reporting program or the Federal Tax Service website. This submission method requires .

Financial results report form 2 download form

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How to fill out a profit and loss statement form 2: full version

When filling out a profit and loss statement, form 0710002, you must follow a certain sequence of actions.

Title part

Under the title of the report you need to write the period for which it is being prepared.

Then the date of compilation is indicated in the right table.

Below in the column is written the full or short name of the company, and in the table on the right - the code assigned to it according to the OKPO directory. Here in the line below is the TIN code.

In the next column you need to write in words the main type of activity of the company, and in the right table - its digital designation according to OKVED2.

The next step is to record in what units of measurement the report is compiled - thousands of rubles or millions.

The report is built in the form of a large table, where the necessary indicators of financial activity are indicated in rows, and the columns represent indicators of the reporting period and previous ones. In this way, data for several periods of activity is compared.

Table on front sheet

Line 2110 represents the income that was received during the reporting period for all types of activities. This information must be taken from the credit turnover on account 90 of the “Income” subaccount. From this figure it is necessary to remove the amount of VAT tax received.

Next come the lines in which the total amount of income can be broken down into individual types of activities. Small businesses may not perform this transcription.

Line 2120 represents the expenses that the enterprise incurred in the manufacture of products or the provision of work and services. For this line you need to take the turnover from account 90, subaccount “Expenses”.

Attention! Depending on the costing method used in accounting, the amount may also include administrative expenses. However, if this is not done, then this indicator must be reflected further separately on line 2220.

If this is necessary, then in the following lines you can make a breakdown of all expenses depending on the areas of activity.

Line 2100 represents gross profit or loss. To calculate this indicator, you need to subtract the value of line 2120 from the value of line 2110.

Line 2210 contains expenses that the company incurred in connection with the sale of its goods and services - advertising, delivery of goods, packaging, etc.

Line 2200 represents the total profit or loss from sales. It is calculated as follows: from line 2100 you need to subtract the indicators of lines 2210 and 2220.

Line 2310 contains the organization’s income in the form of dividends from participation in other legal entities, as well as other income to the company as a founder.

The financial statements include such a form as the financial performance statement, form 2. Unlike the balance sheet, it reflects dynamic indicators, such as income, expenses, and profit received as a result of business activities. This register is formed on the basis of accounting information, and is often requested by owners when applying for loans, as well as by competent authorities.

The legislation determines that accounting is the responsibility of every business entity that is registered with the Federal Tax Service as a legal entity.

In this case, no exceptions are made and the organizational form of the enterprise, the taxation system used, etc. are not taken into account. Accounting statements, and in their composition the report on financial results, must be sent to the Rostat and INFS bodies without fail.

Non-profit organizations and bar associations must also submit a profit and loss statement, Form 2, since this form is required to be completed by all entities.

Only citizens who, as an organizational and legal form, are exempt from such obligations. The same right exists for divisions of foreign companies. All these entities can prepare reports and send them to the authorities on a voluntary basis. Previously, reports did not have to be prepared and submitted to the relevant authorities only by companies using the simplified tax system.

The company may be classified as a small business. In this case, the provisions of the law provide for a simplified reporting procedure for such companies.

Attention! Even if you use this benefit, the company must prepare and submit accounting reporting forms, but in a simplified form. Companies must remember that this reporting includes a statement of financial results, Form 2 and.

Which form to use – simplified or complete

An enterprise that does not meet the criteria for being classified as a small business must submit a balance sheet form 1 and a financial statement form 2 in full according to the provided reporting forms.

Organizations that have the right to use simplified reports are determined by the legislation “On Accounting”, these include:

• Companies classified as small businesses.
• Non-profit organizations.
• Participants in research and development projects on Skolkovo legislation.

Only these entities are given the right to prepare simplified accounting statements. Based on the prevailing circumstances and characteristics of the enterprise, they can independently decide on the use of reporting forms. They must consolidate this decision in the company’s accounting policies.

However, the use of simplified reporting is unacceptable for such business entities as:

• Firms whose reporting must be verified by statutory audit. They are determined by relevant legislation.
• Companies belonging to housing and housing-construction cooperatives.
• Credit consumer cooperatives.
• Microfinance companies.
• Government organizations.
• Parties and their branches in the regions.
• Bar associations, law offices, chambers of lawyers, legal consultations.
• Notaries.
• Non-profit enterprises.

Report submission deadlines

Financial statements, including balance sheet form 1, financial performance statement form 2, etc., must be sent to the tax authorities and Rosstat no later than March 31 of the following year. This temporary restriction exists only for the above listed bodies.

However, for statistics, it is possible that upon the occurrence of certain events it will be necessary to attach to the standard package an auditor’s report regarding the prepared annual report. The company must submit it to Rosstat within ten days from the date the auditors issued their report, but no later than December 31 of the following reporting year.

In addition, reports can be submitted to other competent authorities, as well as published due to the characteristics of the type of activity being carried out in accordance with legal norms. For example, companies that are tour operators must submit accounting forms to Rostourism within three months from the date of its approval.

The rules of law establish a different reporting procedure for companies registered on October 1. They can exercise their right and submit reports not until March 31 of the following year, but a year later.

For example, Rassvet LLC was registered with the Federal Tax Service on October 23. By decision of management, the company will submit its annual report by March 31, 2019, including information for the entire period of activity in one report.

Attention! Companies must file reports annually. Reporting, especially the financial performance report Form 2, can be presented not only annually, but also monthly or quarterly.

As a rule, in this case, its recipients are the owners who use it to make management decisions, credit institutions to process loans and credits, etc. Such accounting statements are called interim.

Delivery methods

The financial performance report Form 2, included in the annual report, can be sent to the competent authorities using the following methods:

• Come to the institutions and submit the financial statements to the responsible person in person on paper in two copies. Sometimes they may also ask you to provide an electronic file of it. This method is not available for companies with more than one hundred employees.
• Send a valuable letter through post offices or courier services. The post office will require an inventory of this letter.
• Using electronic document management, you can submit annual reports to all specified authorities, if any. For this purpose, a specialized program, tax authorities website, etc. can be used.

Form and sample for filling out a financial performance report in Form 2 in 2019

How to fill out a profit and loss statement form 2: full version

When filling out the financial results statement Form 2, you should follow a certain sequence.

The period under review is written under the title of the report. Further in the table, on the right, the date of compilation of the report is reflected. Below you need to write down the full or abbreviated name of the company, and in the tabular part - the registration code with Rosstat.

Then the TIN of the reporting company is reflected. Next, the name of the main type of activity carried out by the company is written down in words, and the OKVED code 2 is indicated in numbers.

The next line indicates the organizational form and form of ownership of the organization and puts the corresponding codes next to it. Next, the unit of measurement used is recorded.

The report itself is a table in which the company's performance indicators are reflected in terms, and in the columns - their value in the period of time under review and the previous one similar to it. Thus, a comparison of two periods of activity occurs.

Line 2110 should reflect the income received during the reporting period from all types of activities. This indicator is equal to the credit turnover on the account. 90.1. In this case, VAT should be removed from the revenue amount.

In the following lines of this subsection, you can decipher the amounts of income by type of activity. Small businesses may not do this.

Line 2210 reflects the amount of expenses incurred by the enterprise for the manufacture of products or the provision of services (work). The amount of the account turnover is reflected. 90.2.

Moreover, depending on the cost formation method used, the amount of expenses may include administrative expenses or not. If they are not included in the cost price, these amounts are reflected in line 2220.

If necessary, a breakdown of expenses by area of ​​activity is also made here.