Sample profit and loss report. Profit and loss report. Completing the explanation section of the financial results report
The general form of the financial results statement is given in Appendix No. 1 to Order No. 66n.
The financial results report provides data for the current and previous years.
In column 1 “Explanations” indicate the number of the explanation to the corresponding line of the statement of financial results.
Column 3 must be added independently to indicate the line code in it.
General rules for filling out the financial results report
The annual income statement reflects data on income and expenses recognized in the company's accounting records for the reporting and previous years.Last year's data should be taken from last year's income statement.
To fill out the lines with indicators for the reporting year, you will need:
- balance sheet for the reporting year;
- balance sheet for the subaccount “Other income” to account 91 “Other income and expenses” (with breakdown by subaccount) for the reporting year;
- balance sheet for the subaccount “Other expenses” to account 91 “Other income and expenses” (with breakdown by subaccount) for the reporting year.
The procedure for filling out individual lines of the financial results statement
Let's consider what should be reflected according to certain indicators given in the financial results report.IN line 2110 reflect income from ordinary activities - revenue for goods sold, work performed, services rendered. Please note: income must be indicated excluding VAT and excise taxes.
The cost of goods sold (work performed, services provided) corresponds to the indicator for line 2120. When calculating the total, it is taken into account with a minus sign, therefore it is enclosed in parentheses.
IN line 2100 indicate the amount of gross profit (the difference between the indicators of lines 2110 and 2120), in line 2210- commercial expenses, in line 2220— administrative expenses.
The financial result from the sale of goods (performance of work, provision of services) (sum of lines 2100, 2210 and 2220) is recorded in line 2200. If it is negative, it means the organization was operating at a loss.
Income resulting from participation in the authorized capitals of other organizations (dividends on shares) and joint activities is indicated in line 2310, but only if such income is not the main one. Otherwise, its value should be in line 2110.
IN line 2320 combined amounts of interest that the organization received in the reporting period on bonds, deposits, government securities, funds stored in a current account, issued loans and borrowings. And the amounts accrued for payment already on their bonds and bills, as well as on loans taken out, are contributed to line 2330. This is an expense, so write the amount in parentheses.
IN lines 2340 And 2350 provide other income and expenses that were not included in the figures of the previous lines.
IN line 2300 calculate profit before tax by summing lines 2200 - 2350 and taking into account that expenses are indicated with a minus sign.
Lines 2410 - 2450 are intended for income tax payers, so “simplified” people put dashes in them and move on to the next line - 2460. It, in particular, reflects the tax paid under the simplified taxation system (in brackets), as well as penalties and fines accrued for violations of tax laws.
IN line 2400 calculate net profit (or loss) for the reporting year. For “simplified” people, this will be profit minus the accrued single tax under the simplified system. By the way, the indicator on line 2400 of the financial results statement must coincide with the indicator of retained earnings (uncovered loss) from section. III balance sheet liabilities for this year (minus the same indicator for last year).
The following is background information. By line 2510 show the result of the revaluation of the organization’s non-current assets carried out in the reporting period. Note that this line indicates only the change in additional capital that arose due to the revaluation of non-current assets carried out in the reporting period. The amounts of revaluation (depreciation) of fixed assets and intangible assets included in the financial result as other income (other expenses) are shown in line 2340 “Other income” or 2350 “Other expenses”.
By line 2520 show the result of other operations that are not included in the net profit (loss) of the period.
IN line 2500 indicate the total financial result of the period. The indicator is determined as follows: line 2400 + line 2510 + line 2520.
Indicator lines 2900 represents the profit due for the reporting period to holders of ordinary shares. The indicator is calculated using the formula:
Basic profit (loss)
per share
Basic profit
(lesion)
Weighted average number of shares
The weighted average is the quotient of the total number of shares outstanding on the 1st day of each month of the reporting year divided by the number of months in it.
Another indicator related to the stock market, diluted earnings (loss) per share is reflected in line 2910. It is calculated like this:
Diluted profit (loss)
per share
Net profit - Dividends on preferred shares
Weighted average number of ordinary shares
The figures are provided by shareholders holding convertible securities.
Now we offer a scheme, which helps determine the report indicators (Dt and Kt mean debit and credit turnover for the reporting period according to the accounting accounts).
Line 2110 “Revenue” (minus VAT, excise taxes and other similar mandatory payments)= Kt 90, subaccount “Revenue”, - Dt 90 subaccounts “VAT”, “Excise taxes”, “Export duties”.
Line 2120 “Cost of sales”= Dt 90, subaccount “Cost of sales”, in correspondence with accounts 20, 41, 43 and 45. Enclose the indicator in brackets.
Line 2100 “Gross profit”= line 2110 + line 2120.
Line 2210 “Business expenses”= Dt 90, subaccount “Cost of sales”, in correspondence with account 44. Enclose the indicator in brackets.
Line 2220 “Administrative expenses”= Dt 90, subaccount “Cost of sales”, in correspondence with account 26. Enclose the indicator in brackets. Please note that it is more convenient to organize a separate subaccount of the same name on account 90.
Line 2200 “Profit (loss) from sales”= sum of lines 2100 - 2220.
Line 2310 “Income from participation in other organizations”= Kt 91, subaccount “Other income”, in the amount of income from equity participation.
Line 2320 “Interest receivable”= Kt 91, subaccount “Other income”, in the amount of interest receivable.
Line 2330 “Interest payable”= Dt 91, subaccount “Other expenses”, in the amount of interest payable. Enclose the indicator in parentheses.
Line 2340 “Other income”= Kt 91, subaccount “Other income”, minus interest receivable.
Line 2350 “Other expenses”= Dt 91, subaccount “Other expenses”, minus interest payable. Enclose the indicator in parentheses.
Line 2300 “Profit (loss) before tax”= sum of lines 2200 - 2350. If there is a loss during the reporting period, the value is indicated in parentheses.
Line 2460 "Other"= Dt 99 regarding the tax paid under the simplified tax system. Enclose the indicator in parentheses.
Line 2400 “Net profit (loss) of the reporting period”= sum of lines 2300 - 2460. Indicate the resulting loss in parentheses.
Example. Completing the financial results report
An LLC registered in 2016 applies the simplified tax system.
Accounting data for 2016 is shown in the table.
LLC accounting data as of December 31, 2016
The financial results report for 2016 in the general form will be completed as follows:
| Explanations | Indicator name | Code | For 2016 | For 2015 |
|---|---|---|---|---|
| - | Revenue | 2110 | 400 | - |
| - | Cost of sales | 2120 | (150) | (-) |
| - | Gross profit (loss) | 2100 | 250 | - |
| - | Business expenses | 2210 | (45) | (-) |
| - | Administrative expenses | 2220 | (25) | (-) |
| - | Profit (loss) from sales | 2200 | 180 | - |
| - | Income from participation in other organizations | 2310 | - | - |
| - | Interest receivable | 2320 | - | - |
| - | Interest payable | 2330 | (-) | (-) |
| - | Other income | 2340 | - | - |
| - | Other expenses | 2350 | (-) | (-) |
| - | Profit (loss) before tax | 2300 | 176 | - |
| - | Current income tax | 2410 | (-) | (-) |
| - | incl. permanent tax liabilities (assets) | 2421 | - | - |
| - | Change in deferred tax liabilities | 2430 | - | - |
| - | Change in deferred tax assets | 2450 | - | - |
| - | Other | 2460 | (27) | - |
| - | Net profit (loss) | 2400 | 153 | - |
The accountant crossed out the lines in column 1. This is possible since the company does not prepare explanations for the financial statements, the numbers of which are indicated in this column.
Column 4 is the only one that requires filling out by the newly created organization. The accountant entered indicators into this column based on the data given in the table. Column 3 has also been added to indicate line codes.
So, in line 2110 The accountant showed the revenue. Value - 400 thousand rubles.
IN line 2120— cost of sales — 150 thousand rubles. This indicator is in brackets, that is, negative.
IN line 2210 commercial expenses are reflected - 45 thousand rubles.
IN line 2220— management — 25 thousand rubles.
Indicator lines 2200“Profit (loss) from sales” is equal to 180 thousand rubles. (45 thousand rubles - 25 thousand rubles).
IN line 2300“Profit (loss) before tax” duplicates the indicator from lines 2200— 180 thousand rubles.
IN line 2460 The accountant entered the amount of the accrued “simplified” tax - 27 thousand rubles. The indicator is enclosed in parentheses.
IN line 2400 The company's net profit is calculated. It is equal to 153 (180 thousand rubles (line 2300) - 27 thousand rubles (line 2460)).
In the reference section of the report on line 2500 the total financial result of the reporting period is indicated - 153 thousand rubles.
All unfilled lines in column 4 have dashes.
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).
PLEASE 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, amounts of additional valuation of fixed assets and intangible assets that go directly to 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 a 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.
How is the 2016 balance sheet prepared (you can download the Word form using the current form below)? An important part of the work of every accountant is filling out regulated accounting reporting forms. This source of information for tax, financial and credit authorities; for counterparties and business partners, business owners, the balance sheet (form 1) is a generalized document about the company’s activities.
Balance sheet with line codes - form and filling procedure
Accounting financial statements, the forms of which were approved by Order No. 66n dated July 2, 2010, include, first of all, the company’s balance sheet and the so-called Form 2 - financial results report. The form is provided for the reporting calendar year and contains essential information on items, the importance and detail of which is established by the organization independently.
Important! Small businesses have the right to provide reporting, including Form 1 accounting, in a simplified manner. This implies a lack of detail in articles, combining indicators and filling in aggregated elements.
The data required to be reflected in Form 1 of the financial statements, the form of which will need to be filled out at the end of the year and submitted to the tax office, is collected by codes and accounts in the table:
|
Asset item |
Accounts |
Line code |
Liability item |
Accounts |
Line code |
|
Tangible non-current assets (VA) |
The difference between 01 and 02; The difference between 03 and 02; Accounts 07, 08 |
Capital, reserves |
Account 80, 81, 82, 83, 84, 99 |
||
|
Financial, intangible, other VA |
The difference between 04 and 05; Accounts 09, 08 (minerals), 55.3, 60, 73; The difference between 58 and 59 (in the long-term part) |
Long-term borrowed funds |
|||
|
Account 10, 11, 20, 23, 21, 29, 41, 43, 44, 46, 45, 16, 15, 97, 19 |
Other long-term liabilities |
Account 60, 62, 73, 75, 76, 96 |
|||
|
Cash equivalents and funds |
Account 50, 51, 52, 55, 57 |
Short-term borrowed funds |
|||
|
Financial and other current assets (OA) |
Account 55, 58 and 59 (short term), 73, 60, 62, 68, 69, 71, 73, 75, 76, 50, 76, 94 |
Accounts payable |
Account 60,62, 68, 69, 70, 70, 71, 73, 75, 76 |
||
|
Other accounts payable |
Account 79 (trust management agreements), 96, 98 |
||||
|
Total balance sheet asset line 1600 |
Amounts on line 1150 + 1110 + 1210 + 1250 + 1240 |
Total balance sheet liabilities line 1700 |
Amounts on line 1310 + 1410 + 1450 + 1510 + 1520 + 1550 |
||
Other financial statements: current forms
There are several additional documents. Among other annual forms, an explanatory note stands out - Form 5 of the financial statements. However, you will not find the form now, since this form in its usual form has been canceled. Now there are so-called explanations to the balance sheet, an example of which is given in Appendix No. 3 to Order No. 66n of the Ministry of Finance. It can be downloaded below. Explanations are not required to be completed by small businesses that are not subject to mandatory audit; public organizations not engaged in commercial activities.
Another important form, in addition to the balance sheet, is Form 2 (Income Statement). The document refers to mandatory reports, including those in a simplified form. The most important information on the company’s revenue, expenses, interest paid, other income/expenses, accrued income tax, as well as net profit for the period is reflected here. It should be taken into account that all the numbering of modern forms is quite arbitrary. Until 2011, they had the numbers familiar to all accountants; now they are called that out of habit.
Profit and Loss Statement is one of the main forms of accounting reports that all organizations are required to prepare and submit to the Federal Tax Service. The applied tax regimes do not play a role here. The material provides information that is included in this report, describes its structure and procedure for filling out, and also provides the opportunity download profit and loss report in various forms.
The essence of accounting - what the profit and loss statement shows
Any company tries to constantly monitor the profitability of its business and analyze its prospects. However, not only management is interested in the results of the enterprise’s activities. The state also requires data on income and expenses. Prospects are a secondary matter here. The main thing is that all taxes are paid in full.
To do this, all legal entities, regardless of the taxation regime, are required to submit accounting reports, which also includes a report on financial results. The currently valid form 2 according to OKUD 0710002 was introduced in 2015 (by order of the Ministry of Finance of the Russian Federation dated 04/06/2015 No. 57n). However, in the practice of accounting services, this document is usually called in the old way: form 2, or income statement. It received this name back in 2003 and was called this way until 2015. In 2015 and 2016 profit and loss report became known as the income statement.
It should be noted that the previous correction income statement was implemented in 2011, and from then until 2015 the form underwent very minor changes both in structure and in the content of columns and lines. Currently, the developers have removed the signature of the chief accountant under profit and loss statement, although this place was already empty, since since 2011 the chief accountant was allowed not to certify this document.
In further presentation of the material, we will use the old terminology, since it is more familiar to accountants.
Who is interested in the contents of the income statement
Each taxpayer for whom the obligation to submit income statement, submits it once a year to the tax office and statistical authorities. F2 of the profit and loss report must be submitted together with the balance sheet, and by all legal entities using the appropriate tax regimes.
However, often the need for this report arises during the year. Because it contains important financial information about the business's activities, it is likely to be needed:
- the management of the enterprise and founders - to check the correctness of the course;
- economic department - to track trends;
- investors and banking institutions - to confirm the correctness of investments;
- counterparties - to certify the reliability of commercial relations.
The frequency of requesting the form by internal services depends on how stable the enterprise is functioning and how often course correction is required. Investors usually request such a report for a specific reporting date plus several reports for previous years.
Structure of the income statement
For profit and loss report 2016 form provided the same as in the previous year. It has a structure consisting of the following blocks:
- title block - here is the time period for which the report was prepared, the date of its execution, statistics codes, TIN of the reporting company, units of measurement of the reporting data are indicated;
- tabular block - the main part of the report, which provides estimated data on the company’s financial activities;
- a table containing reference data;
- block where the manager’s signature under the report and its date are located.
Below on the form there are 6 notes that explain the essence of some notations and provide instructions for calculating indicators in some particularly important lines.
When developing such forms, legislators provided that they approve only the minimum indicators that should be reflected in income statement. It is allowed that companies independently, taking into account their needs, can supplement the approved form with the necessary lines.
Income Statement: Main Table
Main table income statement contains 4 columns. Their contents:
- Column 1: explanations. Here, in order not to clutter the report, you should indicate only the number of the explanation to the balance sheet or this report, which reveals the essence of the values given in the line.
- Column 2: the name of the indicators for which calculations were made and the data for which are involved in the formation of the final results (revenue, types of expenses and income, etc.).
- Column 3: for what reporting period the indicators were generated. For example, data for 9 months of 2016 may be indicated here if the report is compiled for internal users.
- Column 4 reflects data for the same period of time, but from the previous year. So, if the previous column contains data for 9 months of 2016, then this column contains data for 9 months of 2015.
In fact, there are 5 columns in the table, but one (between the second and third columns) contains line codes and is not counted. But this does not reduce the importance of this column. Order of the Ministry of Finance of the Russian Federation “On Forms of Accounting Reports” dated July 2, 2010 No. 66 has Appendix No. 4, which contains a list of codes corresponding to each indicator.
How to fill out a lookup table on your income statement
IN income statement There is another table in which reference information is entered. It also consists of two parts:
- The first is intended to inform about the amount of income that can increase the profit of the enterprise when attributed to capital. This is possible, in particular, when revaluing fixed assets. It turns out that this part of the table indicates the resulting profit, taking into account these incomes.
- The second part is needed by a limited part of enterprises, since it contains the amount of profit or loss that falls on one share. That is, the information from this part of the table applies only to joint stock companies.
The number and content of columns in this tabular form are the same as in the main block, that is, four main ones and a fifth additional one for codes.
What are the rules for filling out a profit and loss statement?
To fill income statement, you must follow the following rules:
- Indicators are calculated based on the results of each month, and the calculation is carried out cumulatively from the beginning of the year. For control bodies, the report is submitted at the end of the year. It is this time period that is considered the reporting period here. If the data is needed for internal purposes or for investors, then a profit and loss statement can be generated for any date.
- Indicators are formed based on information taken from accounting documents. There should be no discrepancies in this report and accounting registers.
- If the indicator as a result of the calculation has a minus sign, it should be indicated in the table in parentheses.
- If there is no indicator, a dash is placed in the corresponding line.
What is reflected in the main form of the profit and loss statement of an enterprise
By entering data into income statement, information should be taken from accounting entries. The sources will be the turnover of the following accounts:
- The 90th account, which concerns the main activities of the enterprise, as well as the 91st account, containing information on other income and expenses. From the generated revenue (loan turnover), VAT and excise taxes should be subtracted (turnover in the debit of the corresponding subaccounts). The result obtained minus all expenses incurred (also debit turnover of subaccounts), regardless of whether a profit or loss is received, must correspond to the amount listed in the 99th account.
- 09th and 77th accounts for organizations using PBU 18/02. Both indicators - the amount of income tax and profit after tax - must coincide with the amount of tax reflected in the corresponding declaration and the amount of profit or loss generated in accounting.
- 83rd account, information from which on income not included in net profit is entered into the reference table.
How to draw up a financial statement of profit and loss in a simplified form - sample
Small businesses have the right to register income statement in a simplified version. This right was granted to them by the Ministry of Finance of the Russian Federation in Order No. 66. Simplified profit and loss report form is located in Appendix No. 5 to this order. In this version, the report structure remains the same, but some rows are connected and a lookup table is not provided. There is a peculiarity regarding the codes: due to the fact that some terms are combined, you should choose the code that corresponds to the prevailing indicator.
For clarity, we provide a sample filling (link below).
Where to download the profit and loss statement form for 2016 and an example of how to fill it out
For the convenience of users, the following forms can be downloaded on our website:
- financial results report (full version);
- profit and loss statement - example of filling;
- simplified forms of balance sheet and income statement (for small businesses).
Annual financial statements include mandatory financial results statements (Form 2). The report allows you to assess the financial position of the organization at the end of the reporting year, assess profits and losses. Form 2 is submitted at the end of the calendar year.
The form of the financial results report for 2016 is contained in the appendix to Order of the Ministry of Finance of the Russian Federation dated July 2, 2010 No. 66n (as amended by Orders of the Ministry of Finance of Russia dated August 17, 2012 No. 113n, dated April 6, 2015 No. 57n). The report form that is current when filling out for 2015 is available for free download below. The form is in excel format.
In addition to the opportunity to download Form 2, the article also discusses the procedure for filling out the financial results report for 2015. This form for 2015 must be submitted in 2016 no later than March 31.
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Who submits the report, where and in what form?
Who fills it out?
The financial results statement is a mandatory form of reporting for medium and large legal entities under all taxation regimes. Small and micro-enterprises can fill out a simplified report form.
Organizations using the simplified tax system are also required to fill out Form 2 and keep accounting records.
Where to submit?
Just like the balance sheet, the financial results statement is filled out in duplicate. The first must be submitted to the statistical authorities at the place of registration of the organization (Rosstat), the second - to the Federal Tax Service (FTS) at the place of registration.
Both copies of Form 2 must be certified by the signature of the head of the organization and also sealed.
In what form should I submit it?
The electronic form of the financial results report is required only when submitting it to Rosstat. Moreover, this rule applies only to medium and large organizations. Micro-enterprises and small businesses can choose a convenient way to submit a report to Rosstat (on paper or electronically.
The Federal Tax Service does not impose mandatory requirements for the form of filing a report on financial results, so any organization can submit it either on printed paper or send it electronically.
When submitting a paper form, you can use the services of the Russian Post and send the report by a valuable letter with a receipt receipt and an inventory.
Small businesses can fill out.
Filling rules in 2016
When filling out the financial results statement, you should consider the following features:
- data is provided for 2 years - the reporting year and the previous one (2015 and 2014);
- total indicators are taken as of the last day of the year - December 31, 2015 and December 31, 2014;
- amounts should be rounded either to thousands of rubles or to millions; the organization independently selects the required rounding amount depending on the amounts indicated;
- negative indicators are framed in parentheses - the organization’s expenses;
- if there is no data in a line, a dash is placed in it;
- in the “explanations” column, enter the number of the explanation to the financial results statement.
The financial results report has a title part of the form and a tabular part, in which the “For reference” subsection is separately highlighted at the end. Each line contains information about a specific income or expense of the organization; for each line, two columns should be filled in - data as of December 31, 2015 and data as of December 31, 2014. To fill out the second column, you can raise Form 2 for the previous year.
Title part
In this part of the financial results report, you should indicate general information about the enterprise and report parameters. In particular, you should indicate:
- reporting date – December 31, 2015;
- name of the reporting firm;
- main type of activity and its digital code according to OKVED;
- legal form and its code according to OKOPF;
- form of ownership and its OKFS code;
- unit of measurement, if an organization indicates data in thousands of rubles, then the OKEI code should be 384; for millions of rubles, code 385 is valid.
An example of filling out the title part of Form 2 can be seen in the screenshot on the right.
Line by line filling
2110 – income from operating activities, excise taxes and value added tax should be deducted.
2120 - depending on the type of activity of the organization, expenses for the main activity are indicated (cost of production for manufacturing enterprises, purchase price of goods - for retail enterprises, expenses for work performed, services provided - for the service sector). The amount is enclosed in parentheses.
2100 – the amount from line 2110 minus the amount from line 2120 – profit from core activities.
2210 – the sum of all expenses associated with the sale of goods and products. Enclosed in parentheses.
2220 – depending on the specifics of accounting for management expenses, the line may be filled out differently; the organization’s accounting policy indicates how these expenses will be taken into account: included in the cost price or accounted for separately. In the second case, the amount of these expenses should be entered in this line and enclosed in brackets.
2310 – income received by organizations from participation in other organizations (financial investments, contributions to the management company).
2320 – income in the form of interest on deposits, securities and other financial investments.
2330 – expenses in the form of % on credit and borrowed amounts, indicated in brackets.
2340 - other income not specified above - from the sale of fixed assets and intangible assets, materials and other income, penalties received from debtors, etc.
2350 – other expenses not listed above – fines, penalties, etc., the number is reflected in parentheses.
2300 – the amount of profit or loss at the end of the year, calculated on the basis of the data presented above, the amounts in brackets should be subtracted, without brackets added. If the result is a negative number, it should be indicated in parentheses.
2410 – income tax at the end of the year.