Accounting report on Finance F2. Filling F2 report on financial results. Financial Results Report: String Decryption

The form of 1 accounting balance with decoding of articles is approved by the order of the Ministry of Finance of Russia from 02.07.2010 No. 66n. Since 2020, the following changes have been made to the accounting forces of reporting by order of the Ministry of Finance from 19.04.2019 No. 61n:

• The unit of measurement is excluded in million rubles. All indicators of accounting passion indicate thousand rubles ..
• OKVED is replaced with OKVED 2.
• Excluded code 385.

The balance sheet added a field to reflect information about whether the company is subject to audit and name of the company conducted by the audit.

The report on financial results occurred in the table part, mandatory for use from reporting in 2020. But at will, the updated taxpayer form is entitled to use when the report for 2019.

Download Actual Blanca Balance and Financial Results Reports below Links below

Subjects of small entrepreneurship are entitled to hand over the tax authorities simplified financial statements. Download the simplified form of accountability is below.

About the criteria of business assignment to small read.

Basic requirements for accounting reporting

Except for the cases stipulated in the Law "On Accounting" from 06.11.2011 No. 402-FZ, accounting reporting consists of an accounting balance and report on financial results. Often they are called forms 1 and 2 (F1 and F2 of the accounting balance).

Accounting reporting in 2019 can only be handed over in electronic form. Exception - Small Business. They are entitled to choose between paper and electronic form reporting.

Annual reporting is surrendered to users no later than 90 days from the date of the reporting year, unless otherwise provided by the laws of the Russian Federation (paragraph 86 of the provisions 34N). Thus, reported for 2019 is needed no later than March 31, 2020.
Interim reporting (if it is required for the organization) is provided no later than 30 days after the end of the quarter.

Forms 1 and 2 accounting balances allow users to assess the state of assets and commitments of the organization, sources of formation and the structure of its profits, as well as their dynamics. They are the main sources of data used for the economic analysis of the financial position of the Organization.

Financial Results Report (Form 2) 2020, 2019 / Profit and Loss Download Blank

08.01.2020

New form of accounting report on financial results(OKD code code 0710002)approved by order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n"On the forms of accounting reporting of organizations" in the editorial office of the orders of the Ministry of Finance of the Russian Federation of 05.10.2011 No. 124n, from 04/06/2015 No. 57n, from 03/06/2018 No. 41n and dated 04/19/2019 No. 61n.

Revision number 8: Taking into account the changes in the order of the Ministry of Defense of the Russian Federation dated 04/19/2019 No. 61n, which entered into force on the expiration of 10 days after the day of official publication. The remaining changes made by the indicated order, entering into force from the reporting in 2020, are taken into account in another edition.

Starting the editorial board: 01.06.2019.

End of the revolution: from reporting in 2020.

Revision number 9:taking into account the changes of the order of the Ministry of Defense of the Russian Federation of April 19, 2019 No. 61n,current from reporting in 2020.Attention! The changes made by the Order of the Ministry of Finance of Russia dated 19.04.2019 No. 61n, came into force from the financial statements for 2020. The organization has the right to decide on the application of changes to the specified period.

Start of action editorial: from reporting in 2020.

Editorial 9:

Approx. one: Form 2 "Report on Financial Results" in the editorial office 9 has an indicator of "income tax" instead of the "current income tax" and is also pleased with changes in races related to income tax.

Form 2 form 2 "About the financial results" with graph code in editorial 9:

Changed the line with the code: 2410. Also changes in the notes.
- New lines with codes: 2411, 2412. And the new line without code: "Profit tax on operations, the result of which is not included in the net profit (loss) of the period.
- Lines with codes are removed: 2421, 2430.

Approx.R.units. 2:Simplified forms without graph code are the samein both editionswith the exception of Notes number 9 on page 3 "Target Reportuse of funds. "In the ed. 9 he sounds like this:" including the current income tax, deferred income tax. "

Simplified shapes with graph code differ in a string with code 2410, as amended. 9 it sounds like this:"Income taxes (income) (including the current income tax, deferred income tax)."

dated 04/19/2019 № 61n:

the balance sheet is supplemented with a new line "subject to compulsory audit yes no" and rows about the audit organization (individual auditor).

changes are entered into forms: a report on financial results, a report on changes in capital, a report on cash flow, a report on the targeted use of funds, simplified reporting.

the amendments in the form of accounting reporting take into account the transition to OKVED 2, as well as changes made to PBUs 18/02 "Accounting for calculations on the income tax of organizations."

it is envisaged that some of the changes should be applied by organizations, starting with the financial statements for 2020.

About the changes in accordance with the orderfrom 06.03.2018 No. 41n:

The form approved for the purpose of improving the regulatory regulation in the field of accounting and financial statements of organizations (with the exception of credit institutions, state (municipal) institutions) and in accordance with the Regulations on the Ministry of Finance of the Russian Federationapproved post. Government of the Russian Federation of 30.06.2004 N 329.Also not applied to insurance organizations.

According to Article 14 of the Federal Law of December 6, 2011 No. 402-FZ from January 1, 2013, annual accounting (financial) reporting consists of an accounting balance sheet, a report on financial results and applications to them.Therefore, starting from annual reporting for 2012, gains and losses report Must be referred to as a report on financial results (information of the Ministry of Finance of Russia No. PZ-10/2012).The Federal Tax Service of Russia recommends using a computer-readable form of accounting (financial) reporting (a form of CBD 0710099), which includes an accounting balance(OKD form 0710001), as well as this report on financial results (OKD 0710002) , Capital Change Report, Cash Movement Report and Fundamental Extension Report.

Accounting includes several forms, one of which is a report on financial results Form 2. However, it is precisely with its help that costs obtained in the process of activity, incurred costs and a final result - profit or loss. This report should be on the basis of accounting data for government agencies, owners of the company and other institutions.

The law determines that every economic entity that is a legal entity must carry out accounting in full.

At the same time, no exceptions for the applied taxation system of taxes or organizational form are not provided.

A set of accounting reporting, which includes and the report on financial results should necessarily be submitted by the company to the tax service and statistics.

In addition, in mandatory, this report should form the Board of lawyers and non-profit organizations.

The law relies on the mandatory compilation of this form only those engaged in activities as an individual entrepreneur, as well as units opened in Russia by foreign companies. They may form data reports themselves and submit them to government agencies in voluntary form.

Previously, it was not necessary to compile and submit reports to companies that apply as a system for calculating taxes Ukr.

Attention!In addition, the firm may have the status of a small business entity. In this case, reports must still be issued and sent to government agencies, but it is allowed to be made in a simplified form.

Using this benefit, it will be necessary to make simplified forms as an accounting balance form 1 and the report on financial results Form 2.

What form to use is a simplified or complete

If the organization does not comply with the established small business criteria, it is not right to use simplified forms. In this situation, it is necessary to make a balance, and a profit and loss statement in their full version.

Companies that can fill out a simplified form are defined in the current Law "On Accounting", they include:

• Firms that have received the status of small businesses;
• Companies carrying out non-commercial activities;
• FIRMS involved in development and research in accordance with the provisions of the Center Skolkovo.

Thus, only these subjects are empowered to use simplified reports of reports.

However, on the basis of the real circumstances of the activities and features of the work of companies, they can choose, including to abandon simple forms and make complete. At the same time, they must be consolidated in accounting policies.

Attention!There are exceptions in which to fill out reports on simplified forms, even if the requirements of laws are complied, it is unacceptable.

These include:

• Companies whose reporting, according to the current laws, falls under the obligatory audit;
• Firms that are housing or housing cooperatives;
• Consumer credit cooperatives;
• Microfinance firms;
• State organizations;
• Government parties, as well as their regional offices;
• Law Office, Chambers, Legal Advice;
• Notaries;
• Non-profit firms.

Terms of delivery of the report

The accounting package consists of a balance form 1, a report on financial results Form 2 and other forms. All of them need to be sent to the tax inspection and Rosstat no later than March 31 years, which is under the year of building a report. This date is valid only for these state structures and when providing an annual report.

For statistics, when the conditions specified in the law, it may also be necessary to pass the audit report confirming the correctness of the annual reporting information. This must be done on a period of 10 days from the date of publication of this conclusion by the audit company, but no later than December 31 of the year, which has been constructed by the construction of these reports.

In addition to the FTS and Statistics, reporting can also be provided to other bodies, as well as publish freely. This may occur due to the features of the activities that Jurlso leads. For example, if firms are engaged in tourist activities, it is obliged for 3 months from the date of approval of the annual report, to provide it also to Rosturism.

If the company has been registered after October 1, then the current legislation defines for them a different amount of accounting reporting for the first time. They can do this for the first time until March 31, the second-coming report after the year.

For example, Gars LLC was registered on October 23, 2017. The first time the accounting reports will be submitted until March 31, 2019, and it will be reflected in the entire period of activity since the discovery.

Attention! Firms on general reasons should be accounting reports annually. However, in certain situations, the balance and report on financial results Form 2 may also be taken monthly and quarterly.

Such reporting is called intermediate. As a rule, it is provided to owners and managers of companies to assess the situation and making decisions, credit institutions when making money and so on.

Where is provided

The law establishes that the accounting package, which also includes the OKUD 0710002 form. Profit and loss statements, surrenders:

• For the tax authority - at the place of registration of the organization. If the company has separate units and branches, then they do not apply accounting in their location. Information on them is included in the overall summary reporting of the head organization, which sends it in its location.
• Rosstat organs - it is necessary to send on the same time as in the FTS. If this is not done, fines will be applied to the company and responsible persons.
• Founders, owners of the company - they must be approved by reporting;
• Other bodies, if it is directly indicated in the current legislation.

Methods providing

Profit and Loss Report Form 2 can be conveyed to the State Bodges in the following ways:

• Personally come to the state agency, or empowered to this trustee, and pass accounts on paper. At the same time, two instances must be provided - on one will be placed on the reception. Sometimes it is also required to provide a file in electronic form on the flash media. This method of filing is available for firms with a number of up to 100 people.
• Send by mail or by courier service. When sending Post Russia, a letter should be valuable, as well as contain an inventory of documents that are invested in it.
• Using the Internet through a communication special operationator, the reporting program is either the FTS site. For this method of filing requires availability.

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How to fill in profits and loss statement Form 2: full version

When filling out the profit and loss statement, the form on OKD 0710002 needs to be followed by a certain sequence of actions.

Title

Under the report, you need to write the period for which it is issued.

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

Below in the column records a complete or short name of the company, and in the table on the right - the code assigned to it by OKPO directory. Here the string below is the Inn code.

In the next graph, it is necessary for words to write the main activity of the company, and in the right table - its digital designation according to OKVED2.

The next step is recorded, in which units of measurement is drawn up a report - thousands of rubles. Or millions.

The report is built in the form of a large table, where the necessary indicators of financial activities are indicated on the rows, and the columns are indicators of the reporting period of the time and the previous ones. Thus, data comparison is made for several periods of activity.

Table on the facial sheet

Row 2110. It is an income that was obtained during the reporting period for all types of activities. This information must be taken from the Credit turnover of 90 subaccount "Revenues". From this number it is necessary to remove the amount of the received VAT tax.

Following lines in which the total income can be decomposed on certain types of activities. Small enterprises may not produce this decoding.

Row 2120 is the costs that the company has incurred in the manufacture of products or providing works, services. For this line, you need to take a turnover of 90, subaccount "costs".

Attention!Depending on the cost of determining the cost, which is used in accounting, in the amount of managerial expenses may also be included. However, if this is not done, then it is necessary to reflect this indicator further separately on line 2220.

If necessary, then in subsequent lines you can make decoding all costs depending on the activities of the activity.

Row 2100 is a gross profit or loss. To calculate this indicator, it is necessary from the value of the string 2110 to take the value of the string 2120.

Row 2210 contains the costs that the company produced in connection with the sale of its goods, services - advertising, delivery of goods, packaging, etc.

Row 2200 is a total profit or a loss of sales. It is calculated as follows: from the row 2100, it is necessary to take the indicators of strings 2210 and 2220.

Row 2310 contains revenues of the organization in the form of dividends from participation in other legal entities, as well as other receipts to the company as a founder.

Accounting reporting falls on the shoulders of all entrepreneurial objects. Reporting documents must surrender annually. The main document of accounting is. As for the income statement, it is rather an additional document.

Profit and Loss Report Blanc (OKD 0710002 form) can be downloaded by.

Download Figure 2 Sample 2 can be software.

When making a profit and loss statement by a sample of the title part, you can safely consider the "Titulin" of the accounting balance, since the information specified in this part will be the same. Each string of OKUD 0710002 form is filled with total indicators.

The form of a profit and loss report requires line-up filling, as in the balance sheet, while a slightly different is the order of filling, which is better to consider on several examples:

• 2110 - It is necessary to calculate the difference between the full revenue of this enterprise obtained in the implementation of goods or services, and the sum of the paid VAT. Data for this line takes from account 90 for sales.
• 2120 shows the cost after the exception of all costs, the data for this item is accepted from the debit of account 90.
• 2100 - This line is designed to determine the gross profit and is located as the difference in the rows indicated above.
• 2210 - The line is designed to show commercial costs, the values \u200b\u200bof which are taken from Debit 44. This also includes cost sums.
• 2220 - Before filling out a profit and loss statement, this value is taken from debit 44.

Sample of filling in profits and loss report

First sheet

Second sheet

The essence of the report on financial results

The income statement of the enterprise contains the amount of income of this object, which can be judged, how effectively this object works, as far as it is profitable, and also to view the growth of profits on it. This document is drawn up by increasing, which allows you to view the dynamics of growth or reducing income from activity.

This document is sometimes also called the "Financial Profit Financial Report" or "Report of Financial Results", it plays a key role in shaping the idea of \u200b\u200bthe activities of this object and the profitability of its founders.

Report on profit and loss is drawn up on the basis of profits, losses, the results of the implementation and non-engine processes, the company's costs for the implementation and production, other costs, as well as taxes, etc.

The profits and loss statement is fed in form 2 (OKD 0710002), which is provided for by law. With this form, it is established how profitably this enterprise and individual components of the entrepreneurial process.

A profit and loss account must fully characterize the profit of this enterprise. That is, at the expense of which it is obtained, the shares by type of activity, all costs for the implementation of the process of entrepreneurship, as well as net income after payment of the costs.

In order to correctly assess the trend in the development of an entrepreneurial object, it is necessary to make a comprehensive analysis of the income statement. It is this procedure that helps determine how effective the business model of this object of entrepreneurship is. It matters not only for those who control the company, but also for investors and lenders.

Good video about the essence of the profits and loss statement:

The structure of the income statement and loss is such that the most significant indicators are posted at the beginning of this document, depending on the degree of importance. After the main indicators, data fits on the sources of income and expenses that have an indirect attitude to the main way. Before making a profit and loss statement, it is also worth calculating the amount of tax payments that this enterprise produces, as this will directly affect the amount of net profit, which will also be indicated in the form of a profit and loss report.

So, this type of reporting is mandatory for entrepreneurial objects and can be submitted to the simplified form of a report on losses and profits. The degree of importance of this document corresponds to the importance of the accounting balance. It helps to give an assessment of the profitability and profitability of the enterprise under study, therefore is important not only for controlling bodies, but also for managers themselves.

Form 1 and 2 of accounting reporting are key reporting form on financial and economic indicators of the accountable subject. Deliver financiality will have every year. The last term of the reports for 2019 - until 03/31/2020.

General Regulations on Accountability

Standard financial statements are mandatory for almost all Russian organizations. Even small business entities are no exception. They also have to report on financial indicators, although simplified accounting and financiality is provided for the SMP. Unified forms for small business entities, see the article "Simplified accounting financiality for 2019", there are detailed instructions and a sample of accounting in form 1 and 2 (simplified formulars).

The main composition of accounting reporting is Bu Balance, form 2 - a report on financial performance and annexes to them. It should be noted that the structure, composition and procedure for filling the accountability are regulated by the order of the Ministry of Finance No. 66n of 02.07.2010 as amended 2019. Details on the structure of financiality - in the article "The composition of accountability 2020".

Companies annually send filled blanks: Balance of Form 1 and 2 - Report on Finments - to the Federal Tax Service. But for some categories of subjects there are obligations for the commissioning of interim reporting. For example, state employees and some insurers are obliged to pass accounts monthly or quarterly. They approved special reporting formulars. Intermediate financials are obliged to compile accountants and those companies in which the decision is made by management.

Mandatory forms

As part of the reports that are obliged to take all the companies without exception, it is:

• enterprise balance;
• report on financial results: Form No. 1 and No. 2.

Recall that earlier the financial flow number 2 was called otherwise: "Profit and Loss Statement". Officials also excluded the numbering of reporting blanks. Earlier, all the forms were identified by their number. Currently, the application of numbering to accounts is not provided at the legislative level. But accountants continue to call forms in the old man.

Accounting balance: briefly about the main thing

Unified Bubalance is the main financial effect on the current state of the company's economic activity. The form of an accounting balance is two equal parts or parties: it is an asset and passive. In turn, each part is structured and contains generalized indicators about property, values, reserves, obligations, capital, reserves and others.

Unified Blank.

The Finount form is fixed by order of the Ministry of Finance No. 66n dated 02.07.2010 (as amended from 04/19/2019).

Nuances filling

Accounting information is given in dynamics over the past few years. That is, the financial function allows you to compare similar indicators in a retrospect of several years.

Standardized balance form discloses accounting data formed at the reporting date. If during the reporting fiscal year, previous years errors were revealed, then the information needs to be corrected. Information about discrepancies detail in an explanatory note in Bubalans.

An example of filling in BUST for 2019.

Accounts are the main criteria for inspection by tax authorities. For example, if there are no OS to carry out the company to carry out activities, but there is a profit, then such a subject will be checked by the FTS officers personally. This situation indicates the fictitiousness of activity and (or) laundering of income.

Report on finisults

The old income statement form has been adjusted, but slightly. In the form you need to specify information about the income received during the reporting period and information about all expenses that the company suffered in the calendar year.

Account data is specified in the dynamics, that is, for the reporting and preceding periods. Such a structure allows you to immediately designate significant deviations and analyze them. Recall that a detailed and solid analysis of reporting indicators is the key to a successful business. The analysis makes timely identifying the weaknesses of the activity and take the right management decisions.