Interim statement. Filling in interim reporting in the FSS - sample. Quick step-by-step guide

What are interim financial statements and what are the deadlines for their submission? Each accountant must report on the results of the company's activities to the regulatory authorities. The reports contain data on the profit received, the losses incurred and the amount of tax that the business entity must pay.

What is interim reporting for?

According to the frequency of preparation, the financial statements are divided into annual and interim. Interim accounting reporting is a collection of reports that reflect all aspects of an organization's activities. They are formed for a month, quarter, 9 months or any other period during the calendar year starting from January 1. Since the regulatory acts and laws of the Russian Federation do not provide for the deadlines and addressees for the submission of interim documentation, it can be prepared for any reporting period. But this does not mean that there is no need to keep quarterly or monthly documentation, it just does not require submission of reports to the appropriate authorities.

Interim reporting refers to periodic reporting, and the legislation of the Russian Federation does not provide for its mandatory preparation. Reports and documentation can be prepared for any period to resolve disputes or verify the accuracy of accounting data. This type of financial statements is not required to be submitted for verification to the Tax Inspectorate and the Department of Statistics. Currently, businesses are only required to submit annual reports.

But there are situations where the head of the company, founders or financial institutions may require interim reporting. In this case, the accountant needs to prepare all the necessary documents, but they should not be submitted for verification to the controlling authorities. The reports will help the management draw up business plans, the founders will find out the results of the company's activities, and the financial institutions will assess the economic stability of the enterprise.

Moreover, the preparation of interim documentation will help determine the value of the share of participants and will become a powerful argument in assessing the effectiveness of the management of the appointed leader, if the founders decide to leave the company. Interim reports may also be requested by counterparties, investors or banks that are interested in cooperation.

Very often, the contract between suppliers and buyers has a clause that says about the responsibilities of the manager to provide the balance sheet so that the demanding party is convinced of the financial stability and solvency of the company. For enterprises of certain industries, such as joint stock or investment funds, this measure is mandatory, but does not require the submission of documents to the regulatory authorities.

What documents are included in the reporting?

Interim financial statements consist of a balance sheet and an income statement. Sometimes the demanding party may ask to include an explanatory note and a cash flow statement in the interim financial statements. These documents also contain annual accounts.

The balance sheet is the most important form of reporting, which contains information about the financial condition of the enterprise as of the current date. It consists of two parts:

• an asset contains data on property and liabilities that are at the disposal of the enterprise and are used to carry out activities, bringing benefits;
• liability reflects the equity and liabilities of the company.

The balance sheet asset, in turn, is divided into fixed and working capital. Fixed assets are buildings, structures, tools and other intangible assets that are used in the production process and transfer their value to the cost of finished goods. Working capital includes materials, raw materials, funds that are used in the production process for less than a year and are directly involved in the manufacture of finished products. Thus, a balance sheet asset reflects property owned by an enterprise and used in the production process.

The balance sheet liability contains information about the funds that took part in the formation of the asset. It displays information about the capital available to the organization, long-term debt and short-term liabilities. It can be noted that the liability shows the legal dependence of the company on other enterprises.

Also included in the interim financial statements is an income statement. The document makes it possible to view the company's income and losses incurred for a certain period. Information from the report makes it possible to compare changes in income and expenses of the reporting period with the previous one, as well as to assess the structure, composition and dynamics of the amount of profit, sales income, net profit. If we summarize the data of the document, then this analysis will help to identify the prospects for growth in the size of profit and ways to increase its profitability.

An explanatory note to the balance sheet is an optional part of the documentation, but its presence can significantly increase the organization's reputation with the controlling party. The note can reveal the completeness of the balance sheet, thereby helping to attract new partners.

The cash flow statement shows how much the company needs finances. The document should contain information about the flows of finance in the operational, financial and investment direction.

The collection of these reports is an excellent source of information for a comprehensive analysis of the activities of the enterprise.

Legislation and reporting

The fact that statutory acts and laws of the Russian Federation do not provide for the mandatory provision of interim reporting to the Tax Inspectorate and Rosstat does not at all exempt the company from maintaining such documentation. The Ministry of Finance of the Russian Federation advises not to ignore the preparation of interim documentation. If there is no need to draw up documentation every quarter, then this should be done at least 2 times a year.

The exemption from the monthly compilation of intermediate indicators will make the work of both the company accountants themselves and tax inspectors and independent auditors a little easier. This will not only delight the specialists, but also help to reduce the cost of postal services.

In addition, primary documents, if necessary, can be issued in paper or electronic form. The legislation has changed the procedure for maintaining accounting registers, which are approved by the head of the enterprise. Their formation must take place in compliance with certain requirements: they must contain the full details of the partners. Documents can be stored only in the case of a preliminary electronic signature. The storage period for the documentation is 5 years from the date of the last use. It should be noted that the law does not provide for the observance of commercial secrets of accounting registers.

The principles of bookkeeping oblige to keep records reliably, continuously and in a timely manner. The data in the reports must be entered truthfully and clearly, so that when compared and analyzed, they coincide with the reports of previous periods.

Responsibility for the preparation of financial documents lies with the head of the company and the accountant.

A fine is imposed for failure to comply with the deadlines for submitting documents to the controlling authorities, and the inaccuracy of the data in the reports threatens with criminal liability.

Thus, interim reporting is not a mandatory component of accounting, but it will help to keep the documentation correctly and avoid mistakes in the future. The Ministry of Finance of the Russian Federation still recommends not neglecting intermediate indicators, although tax inspectors are not entitled to demand these reports from the head.

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If an enterprise in the current month made payments for state social insurance, which exceeded the calculated amount of the unified social tax, then it has the right to make a refund. To do this, an application and an interim payroll 4-FSS for the corresponding period are submitted to the department of the FSS of the Russian Federation. Just follow these simple step-by-step tips and you will be on the right track with your financial issues.

Quick step-by-step guide

So, let's look at the actions that need to be taken.

Step - 1
Gather a package of documents that confirm the right to receive compensation for social benefits. To do this, you need to write a corresponding statement and make a copy of payment orders for the payment of UST. In some cases, the FSS of the Russian Federation may require justifying the costs of compulsory social insurance. After that, proceed to filling out the interim statement 4-FSS for the corresponding month. Next, we move on to the next step of the recommendation.

Step - 2
Fill out the cover sheet of the statement. In the first line, indicate the period for which the report is drawn up, i.e. the name of the reporting month. Next, fill in the information about the company: full name, activities, form of ownership, organizational and legal form, legal and actual address. After that, enter the digital codes of the policyholder: OKPO, TIN, KPP, OGRN, OKVED, OKPD and OKOPF. All data must comply with the constituent and registration documents of the enterprise. Next, we move on to the next step of the recommendation.

Step - 3
Proceed to completing section 1. It consists of several tables reflecting the calculation of the amount of the unified social tax, which were calculated and paid by the enterprise to the FSS of the Russian Federation for the reporting period. In the case of an interim statement for a specific month. In this case, it is necessary to indicate the costs incurred. Next, we move on to the next step of the recommendation.

Step - 4
Enter information about the average number of employees in the reporting period, the tax base and tax benefits in table 1. A separate line should highlight the number of women working in the enterprise. Next, we move on to the next step of the recommendation.

Step - 5
Reflect in table 2 information on the charges for the unified social tax and the costs of compulsory social insurance. When filling out the interim statement 4-FSS, you must pay special attention to lines 12-14, where it is necessary to indicate the amount of debt that the FSS of the Russian Federation has formed to the insured due to overpayment of the UST. If the tax authorities have already paid a refund in the current month, then it is noted in line 6.
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Interim reporting to the FSS drawn up when it is required to receive from the fund reimbursement of expenses incurred at the expense of compulsory social insurance funds. Let's consider what distinguishes the interim report from the usual reporting form.

Reasons for drawing up an interim report

The need to draw up an interim report arises when the policyholder has made a significant amount of expenses payable by Social Insurance in the first or second month of the current quarter. For example, he paid for sick leave for pregnancy and childbirth or several regular sick leave at the same time. Moreover, it is expected that the total amount of contributions accrued for this entire quarter will not exceed the amount to be reimbursed by Social Insurance, and at the end of the next reporting period, the fund will be owed to the insured. In such a situation, the spent amounts can be received from the fund ahead of schedule (before the end of the reporting period).

Expenses incurred in the last month of the reporting period can be reimbursed based on the regular quarterly report. Interim reporting is not needed here.

Forms 4-FSS for 2016

An interim report in Social Insurance is drawn up on the same form as the usual quarterly reporting, following the same rules for filling out this form (order of the FSS of the Russian Federation dated February 26, 2015 No. 59).

For use in 2016, the form contained in the above FSS order was changed twice:

• for the first half of the year - due to the changes made to the 4-FSS form and the rules for filling it out by order of the FSS of the Russian Federation dated February 25, 2016 No. 54;
• for the second half of the year - due to amendments made in the form of a report and in the rules for registration by order of the FSS of the Russian Federation dated 04.07.2016 No. 260.

Accordingly, to compile 4-FSS intermediate in the second half of 2016, you need to use the form of this report contained in the order of the FSS of the Russian Federation dated February 26, 2015 No. 59 as amended on July 4, 2016.

How to fill out an interim report

Despite the fact that the interim report is made according to the same rules as the main reporting, it has several differences from the main report:

• The date of its preparation will not fit into the usual deadlines for the preparation of the quarterly report (from the 1st to the 20th / 25th day of the month following the reporting month). It will refer to the month following the month of incurring the reimbursable expenses, without limitation on its dates.

• In the field intended for affixing the reporting period code and representing four cells, divided into two identical pairs of two cells with a slash, you will need to fill not the first pair of cells, as in the design of a regular report, but the second. The numbering in this second pair will be its end-to-end for each year, determined by the number of submissions of interim reports to the fund (clause 5.4 of the order of the FSS of the Russian Federation dated February 26, 2015 No. 59).
• In the tables of the form, providing for the monthly reflection of data, the relevant information will be entered either for one (first) full month of the quarter of preparation of interim reporting, or for two full months.

In all other aspects, the preparation of interim reports is no different from the preparation of a regular quarterly report. Therefore, for sample 4-FSS intermediate you can take any of the usual reports. But when creating it, you will need to take into account the above features of the compilation.

Outcomes

An interim report in the 4-FSS form is needed to receive from Social Insurance the reimbursement of expenses incurred at the expense of compulsory social insurance funds in the first or second month of the current quarter. They make it up on a regular reporting form, but taking into account some of the specifics of filling out.