Gains and losses report. Income statement

Part financial statements includes a form such as a report financial results form 2. Unlike the balance sheet, it reflects dynamic indicators, such as income, expenses, resulting economic activity profit. 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 conducting accounting is the responsibility of every business entity that is registered with the Federal Tax Service as 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 authorities in mandatory.

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 organizational legal form. 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 draw up and submit accounting forms reporting, 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.

Where is it provided?

The laws establish that financial statements and the included form okud 0710002 profit and loss report are submitted to:

• It must be submitted to the relevant tax authorities at the place of registration. In this regard, if the subject has separate units, he does not have to send his reports to the Federal Tax Service. Their information is included in the consolidated report of the parent company, which submits it to its legal address.
• It is mandatory to send reports to the territorial bodies of Rosstat if the company does not want to be fined on a fairly large scale.
• Owners and founders of the company - the annual report must be approved by them.
• Others government agencies, if this is directly stated in federal laws.

When concluding large contracts, partners can request financial statements from counterparties to confirm their reliability and financial solvency.

Management can decide to grant it or deny it. However, it must understand that this data can be obtained using special programs or partner verification services.

Attention! Also, quite often, reporting forms are requested by banks and other credit institutions when a company receives various loans. For example, if you need to get .

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 institutions and submit financial statements responsible person personally at on paper in duplicate. Sometimes they may also ask you to provide an electronic file of it. This method 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 reporting to all specified bodies, if any. For this purpose it can be used specialized program, website of tax authorities, etc.

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.

In line 2110 you should reflect the amount received for reporting period income 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.

At the same time, 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.

Line 2100 determines gross profit (loss), which is calculated as the difference between line 2120 and line 2210.

In line 2210, you should record the expenses incurred by the enterprise for the sale of products, goods, etc.

After this, in line 2200 the profit from sales is calculated, which is equal to the difference between lines 2100 and lines 2210, and line 2220.

Line 2320 is used to reflect accrued interest on borrowed funds.

Line 2330 records the interest that the company must pay for the use of borrowed funds.

Line 2340 includes the amount of revenue received from non-core activities, including the sale of fixed assets, materials, etc.

Line 2350 reflects the amounts of expenses incurred for non-core activities, including the residual value of property sold and costs of materials sold.

Line 2300 calculates the enterprise's profit before tax. It is equal to the sum of lines 2200, 2310, 2340, from which the indicators of lines 2330, 2350 are subtracted.

Line 2410 should reflect the income tax calculated on the basis of the relevant declarations. It is determined in profit declarations.

On line 2421 you should record the amount of the permanent tax liability or asset that affected accounting profit in the current year.

Lines 2430 and 2450 reflect discrepancies between the indicators of income and expenses for accounting and tax accounting, which are considered temporary, since their acceptance for accounting may occur in different periods. In this case, line 2430 reflects the amount of tax that will increase it in the future, and line 2450 will reduce it.

Line 2460 should reflect the amounts of indicators that were not considered and taken into account earlier, but nevertheless affect the company’s profit. For example, these could be various fines, trade fee, etc. The indicator can take positive value(turnover according to DT 99 is greater than turnover according to CT 99), or a negative value (vice versa).

Line 2400 is defined as the difference between line 2300 and line 2410, to which lines 2430, 2450, 2460 are added (subtracted).

Line 2510 records the change in the value of property based on revaluation, and line 2520 records other results that are not taken into account when determining profit.

Line 2500 reflects the adjusted profit indicator, it equal to the sum lines 2400 plus lines 2510 and 2520.

Lines 2900 and 2910 are filled out as a guide and include information about basic and diluted earnings per share.

At the end, the document is signed by the manager and the date of approval of the document is set.

How to fill out a simplified income statement line by line

The simplified form for okud 0710002 differs from the main one in that in the tabular part it has a significantly reduced number of reflected performance indicators.

It states:

• Enterprise revenue (line 2000).
• Expenses of a company in its normal activities.
• Interest paid by the company for the use of borrowed funds (line 2330).
• Other income.
• Other expenses (2350).
• Income taxes taking into account all deferred and permanent assets and liabilities.
• Net profit (2400).

Attention! Indicators are calculated in the same order as in a standard report. It’s just that, as a rule, organizations using this form do not have all other information.

Common mistakes when filling out Form 2 of the balance sheet

Many errors when filling out this form are caused by arithmetic inaccuracies. Therefore, when filling out a report, it is best to use specialized complexes that perform all calculations automatically.

The most common mistakes made when filling out are:

• Quite often, when filling out the “Revenue” indicator, accountants forget to exclude the amount of accrued VAT from income.
• Another common mistake is to distribute income by type without taking into account the Accounting Regulations. Some professionals may include interest or income from participation in other organizations as other income.
• When determining the current tax, it is necessary to take into account the PBU “Accounting for income tax calculations”, which many do not do in practice.
• You also need to decipher some reporting indicators, which are given at the very end of the form in the form of a certificate. Experts quite often ignore this point.

All organizations are required to prepare financial statements annually and submit them to their Federal Tax Service Inspectorate, as well as to their territorial branch of Rosstat (clause 5, clause 1, article 23 of the Tax Code of the Russian Federation, part 1, article 15, part 1, article 18 of the Federal Law dated 06.12.2011 No. 402-FZ). In addition, organizations must prepare interim financial statements in cases established by law (for example, insurers, under certain conditions, are required to prepare quarterly reports (clause 8 of Article 32.8 of the Law of November 27, 1992 No. 4015-1)), and also if the decision on the preparation of interim accounting reports was adopted by the company’s management (Parts 4, 5, Article 13, Part 4, Article 15 of the Federal Law of December 6, 2011 No. 402-FZ).

By general rule The financial statements include a balance sheet, a statement of financial results and appendices thereto (Part 1, Article 14 of the Federal Law of December 6, 2011 No. 402-FZ). True, organizations that are allowed to conduct business have the right to submit only a balance sheet and a statement of financial results, also using simplified forms.

All forms of financial statements (standard and simplified) are approved by Order of the Ministry of Finance dated July 2, 2010 No. 66n.

Form 1 and Form 2 accounting

Accountants call Form 1 a balance sheet, and Form 2 a statement of financial results. The thing is that previously the forms of financial statements, including the balance sheet and the report, had not only names, but also their own numbering (Order of the Ministry of Finance dated July 22, 2003 No. 67n). By the way, Form 2 was previously called not a statement of financial results, but a profit and loss statement.

Accounting form 1

The balance sheet reveals information about an organization's assets and liabilities. In addition, the balance sheet allows you to see the dynamics of growth/decrease of assets/liabilities.

You can download Form 1 for free in the ConsultantPlus system. In the same system you can download a simplified form 1.

Accounting form 2

The financial results statement reflects information about the income received by the organization and expenses incurred, as well as information about the financial result (profit/loss) according to accounting data.

You can also download Form 2 forms, both standard and simplified, through the ConsultantPlus system.

Accounting: Form 1 and 2 (sample)

We provide a sample of filling out, as well as a sample of standard (not simplified) forms.

What do tax authorities pay attention to when studying Form 1 and Form 2 of accounting reports?

When selecting applicants for inclusion in the on-site audit plan, tax officials study the company's financial statements. Form 1 lets them know, for example:

• does the company have the resources necessary to carry out the declared activities (for example, the presence of OS);
• What kind of funds does the organization mainly use: its own or borrowed funds?
• does the organization have property that, if necessary, can be used to pay off the debt that arose after the on-site inspection.

Form 2, as a rule, is compared by tax authorities with an income tax return or with a simplified taxation system (STS) declaration. And, for example, if the income reflected in Form 2 exceeds the income reflected in the annual income tax return, then inspectors may suspect that the company is understating its income for tax purposes.

Accounting statements are the most important analysis of all activities of an enterprise over the past year. Regardless of the organizational and legal form, all companies are required to compile it and send it to the tax authorities, as well as statistical authorities no later than March 31 of the year following the reporting year.

Attention! Individual entrepreneurs are not required to submit reports; however, they fill them out at their own discretion to assess their activities.

Annual financial statements include many forms and transcripts. For small businesses, a simplified report has been developed, consisting of only 2 main forms: a balance sheet and a profit and loss statement.

Profit and loss statement form 2 combines the result financial activities enterprises - data on the revenue received and profit of the organization is reflected here. An in-depth analysis allows you to determine the financial position of the organization as accurately as possible and make the right management decisions on the further conduct of business using the example of the current state of affairs.

How to compose

The report is prepared in unified form on a form developed by the Ministry of Finance of the Russian Federation. Can be filled in as in general form, and by personal choice of small businesses in a simplified manner.

Attention! A simplified income statement contains data only on the most significant indicators, so it is impossible to make an in-depth analysis of performance results based on it.

Sample forms can be downloaded at the end of the article.

Differences in the structure of reporting forms

1. Availability of breakdowns by indicators: for example, expenses for ordinary activities include information on the cost of goods sold or produced and commercial and management expenses. These important indicators provide an opportunity to reconsider the distribution of your expenses in the future, and in short form are entered only general information.
2. The presence in expanded form of intermediate results of work - profit (loss) from sales, before taxes and, finally, net profit. This allows you to assess the tax burden as much as possible and calculate the share of expenses attributable to the payment of income tax.

Main indicators of financial results, their structure

Revenue (line 2110)

Revenue is the first indicator characterizing the effectiveness of the activities carried out and the effectiveness of the management accounting carried out in the company. Line 2110 contains the main results of work minus VAT, excise taxes and additional mandatory payments.

In IFRS (international standards financial statements) to recognize revenue, the basic requirements for the transaction must be met:

• the company has transferred ownership and is no longer involved in the management of goods sold or services provided;
• the revenue and costs of the transaction can be clearly defined;
• the transaction was carried out with the receipt of economic benefits for the seller and there is confidence in its receipt.

Line 2110 makes it possible to analyze sales and make management decisions on possible strengthening of the search potential buyers if sales are low. In addition, since revenue for 2110 is determined net of VAT, you can immediately consider receipts from suppliers and analyze the availability of input VAT to reduce this tax, i.e. All reports at the enterprise are interconnected. In addition, deducting VAT and excise taxes from the total amount of sales allows you to evaluate the performance of activities as accurately as possible (since the VAT and excise taxes billed to customers are still subject to payment to the budget).

Profit (loss) from sales

This intermediate indicator is present only in full form for large organizations. It includes not only sales performance (line 2110 with VAT and excise taxes subtracted), but also all costs incurred for production, workflow support (administrative expenses), sales of products or provision of services.

Profit (loss) from sales before tax

In addition to the profit received from the main activity, this indicator contains data on other income, for example, from participation in other organizations, interest received from loans granted or proceeds from the sale of fixed assets, etc. The main expenses incurred by the company in a given year are supplemented costs not related to the main activities of the organization (for example, banking services).

Net income (loss)

The final result of the company's activities. Shows the company's actual income after deducting all costs incurred. The distribution of net profit is an important part of management accounting, which is why it is so important to correctly read and analyze this line in the income statement.

Attention! The amount of net profit differs from the completed line in the balance sheet about retained earnings, since the balance sheet provides information on an accrual basis, and in Form 2 - only for the reporting year.

After generating all the indicators, you should remember to manually fill out additional reference transcripts.

Cost structure, their presentation according to IFRS

When filling out the reporting form to determine net profit, all costs incurred by the company in the current year are taken into account: as for common species activities and additional costs. In accordance with IFRS requirements, costs are shown in financial statements in accordance with the selected disclosure method, which allows for more accurate and reliable transmission of information.

For costs in IFRS there is the following classification of costs:

1. “By the nature of the costs” - this method does not require the distribution of costs according to their purpose and all costs are grouped by nature.
   • Revenue
   • Other income
   • Finished products and work in progress
   • Materials used in the work
   • Remuneration of employees
   • Depreciation
   • Other expenses Money
   • Profit
2. “By purpose of costs” - this method makes it possible to distribute expenses according to their intended purpose to determine the cost of sales. This distribution provides more complete information However, it should be noted that the judgment regarding the allocation of costs by purpose is subjective.
   • Revenue
   • Cost of sales
   • Total profit
   • Other income
   • Implementation costs
   • Administrative costs
   • Other costs
   • Profit​

Comment! In Russia, most organizations operating in accordance with IFRS adhere to the allocation of costs according to their purpose.

Example of filling out a reporting form

This example characterizes the activities of a randomly selected organization, Yagoda LLC, with its performance indicators in 2017. You can view and download an example of filling out the 2017 profit and loss reporting form below.

Analysis of the profit and loss statement according to the sample

The initial analysis of the income statement is a comparison of interim earnings data. This example shows a tendency to increase gross profit due to a decrease in cost of sales. That is, this year the company has taken measures to reduce sales costs (example: changing the supplier or methods of delivery of purchased equipment). The decrease in total sales revenue (line 2110 excluding VAT) did not affect the final result.

Generally this example The profit and loss statement allows us to draw a conclusion about the successful business policy of this company for the reporting year - it was possible to reduce business expenses and net profit increased. However, activities should be monitored to ensure that there is no constant significant decrease in revenue, as this may cause losses and there is a risk of bankruptcy of the enterprise. Net profit is an indicator of the company's availability of funds after payments for taxes and all similar budget payments. Management decisions should be aimed at the correct distribution of the balance to obtain the greatest benefit.

Conclusion

Comprehensive analysis The income statement allows you to timely read indicators and identify declines in sales (line 2110), the main reasons for the decrease in profits. This makes it possible to make decisions on the redistribution of funds, since the main goal of any enterprise is to maximize profits and reduce costs.

Every year in Russia, accounting standards are becoming increasingly closer to IFRS, so every accountant must know the basic requirements for reporting not only according to PBU, but also guided by teaching materials IFRS. Moreover, the analysis should be carried out regardless of whether there is an obligation to submit reports - the study of indicators is the most important step towards the further functioning of the organization.

Balance sheet - form 2 it is known to many specialists. It summarizes information about the financial results of the enterprise. More recently, the form received a different name. However, the essence of the document has not changed. In this article, we will consider the rules for filling out Form No. 2 for the balance sheet.

What is Form 2 of the balance sheet

Form 2 balance sheet contains data on revenue, costs and financial results of the enterprise. The document was approved by order of the Ministry of Finance of the Russian Federation dated July 2, 2010 No. 66n. Previously it was called the “Profit and Loss Statement”. This name was used in accordance with the provisions of the Law “On Accounting” dated November 21, 1996 No. 129-FZ. The Law “On Accounting” dated December 6, 2011 No. 402-FZ gave Form No. 2 a new name - “Report on Financial Results”. The practical change in the name occurred after the Ministry of Finance’s order No. 57n dated 04/06/2015 came into force. They made appropriate adjustments to the reporting forms.

What does a sample form 2 for the balance sheet look like?

The document contains a table whose introductory section contains the following data:

Name of the reporting period.

Information about the enterprise. In addition to the name and address, here are indicated OKVED codes, TIN, OKPO, etc.

Units.

Balance sheet form 2 can be downloaded from our website:

The table contains the following columns:

Transcript number.

Name of the indicator.

Code designation of the line (put down in accordance with Appendix No. 4 to Order of the Ministry of Finance No. 66n).

Indicators for the current period and the same time period of the previous year.

How to fill out the form 2 balance sheet?

The document states:

Revenue (page 2110). The company shows profit from its core activities (sales of products, provision of services, production of work). It is represented by turnover according to Ktch. 90-1, reduced by the value according to Dt subaccount. 90-3 and 90-4. Revenue and other receipts, the amount of which is 5% or more of the total income, are reflected for each type separately (requirement of clause 18.1 of PBU 9/99).

Cost indicator (p. 2120). The organization reflects the amount of expenses for core activities. For example, these could be the costs of manufacturing products, purchasing goods, providing services or performing work. Expenses are represented by the total turnover of Dt subaccount. 90-2, corresponding to the account. 20, 29, 20, 40 and others, with the exception of count. 26, 44. The cost price is in parentheses, since it is subtracted when determining the financial result of the enterprise.

Gross profit/loss (p. 2100). Income from operating activities should be reported without management costs and selling expenses. Gross profit is determined as the difference between the values ​​of lines 2110 and 2120. Losses are enclosed in parentheses.

Business expenses (p. 2210). The indicator is indicated in brackets. Commercial costs are recognized as various costs associated with the provision of services, performance of work or sale of products. They are represented by debit turnover on the subaccount. 90-2, corresponding to the account. 44.

Management costs (p. 2220). The value is also enclosed in parentheses. These costs are reflected if the accounting policy does not provide for their inclusion in the cost of goods and materials (writing off to account 90-2, and not to account 20). In this case, the line indicates the turnover according to Dt subaccount. 90-2, corresponding to the account. 26.

Receipts/losses from sales (line 2200). The calculation is made by subtracting the values ​​of lines 2210 and 2220 from line 2100. The value will correspond to the account balance. 99 for the analytical article of accounting for revenues/losses from sales.

Income from participation in third parties (p. 2310). These proceeds are formed from dividends and the value of property received in the event of leaving the organization or its liquidation. The source of information is analytical accounting according to Ktch. 90-1.

Interest receivable (page 2320). Payments for securities loans issued to other companies, as well as interest paid by a banking organization for the use of funds in the company’s current account. The source of information is also analytics on CT count. 91-1.

Interest on obligations (p. 2330). The value is put in brackets. The line reflects the interest paid by the enterprise on all loans, with the exception of investments included in the cost, as well as discounts on bills and bonds. The source of information is the analytics Dt sch. 91-1.

Other receipts (p. 2340) and expenses (p. 2350). Here the organization indicates the remaining (unrecorded) expenses and income posted to the account. 91. The cost indicator is in parentheses.

Profit/loss before tax (line 2300). To determine the value, you need to add the value of lines 2310, 2320, 2340 to the indicator on line 2200. The amounts on lines 2330 and 2350 are subtracted from the resulting result. The value on line 2300 must correspond to the account balance. 99 on the analytics of accounting loss/profit accounting items.

Income tax (page 2410). The column reflects the amount of mandatory deductions in accordance with the declaration. Enterprises that use special regimes show their taxes here (UTII, for example). Organizations combining regimes should reflect indicators separately for each mandatory deduction in separate lines. They are displayed after determining the current amount of deduction from profit.

Enterprises using the provisions of PBU 18/02 in Form No. 2 after the above information show:

On page 2421 – permanent tax assets/liabilities.

Change ONA - on page 2450 and IT - on page 2430.

In the “Other” column, the organization reflects information about other quantities that affect the amount of net profit, and it itself is indicated on page 2400.

What is reflected in the help section

It contains the following information:

On the results of the enterprise's revaluation of non-current assets not attributable to net profit/losses of the reporting period (line 2510).

On the results of other transactions not included in net profit/loss (line 2520).

About the overall financial result for the reporting period (p. 2500).

About basic and diluted earnings/loss per share (pages 2900 and 2910).

What is revealed in the breakdown of individual income and losses

This section provides the indicators for the reporting period in comparison with the values ​​for the same period of time last year:

Amounts of fines, penalties, penalties recognized by the organization or imposed on it by court decision for violation of contractual terms.

Profit/loss indicators of previous years identified in the current period. Such income can be, for example, expenses mistakenly included in the cost price. A loss may be an expense that was not previously included in the cost. These amounts are included in other expenses and revenues. Information about them is reflected in the account. 91.

Amounts of compensable losses. In addition to fines, penalties, and penalties, other forms of ensuring the fulfillment of obligations are provided. This can be a pledge, a bank guarantee, a deposit, a surety, etc.

Exchange differences. To generate reporting, the amounts of advances received and provided are reflected in rubles at the exchange rate established on the date of the transaction in foreign currency. Recalculation at the reporting date is not performed.

The amounts of reserves formed for the depreciation of capital investments, reduction in the value of valuables, etc. Their creation is shown by the credit of the corresponding accounting accounts (14, 59 and 63), corresponding to the Dt account. 91. In the event of sale, disposal or other write-off of the corresponding asset, as well as in the event of an increase in its market value, the organization transfers amounts from the Dt account. 14, 59 and 63 on CD count. 91. The value of the line for deductions to estimated reserves is equal to the difference in credit and debit turnover for reserve accounting items.

Accounts receivable and accounts payable written off after the expiration of the statute of limitations.

The organization, if necessary, can indicate the decoding for other indicators.

Currently, Form No. 2 is considered the generally accepted name of the form. It is not official after the cancellation of the Order of the Ministry of Finance of June 22, 2003 No. 67n.

Form No. 2 is certified by the head of the enterprise. By order of the Ministry of Finance No. 57n, the signature of the chief accountant on the document is not required.

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 calendar year(until March 30 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. Download the financial results report for 2014 (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.

Filling out Form 2 of the balance sheet (sample)

How to draw up a Report in Form 2 Fill out the “header” of the document, which indicates the reporting period; Business name; TIN; OKVED, OKPO, OKOPF/OKFS codes; type of ownership; units of measurement (code 384 - in thousands of rubles, code 385 - in millions of rubles, decimal places are rounded to whole thousand/millions). In order to prepare the Profit and Loss Statement, it is important to consider following points filling out the lines: Get 267 video lessons on 1C for free:

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• 2110 - revenue from the main activity of the enterprise minus VAT.
• 2120 - the amount of revenue (Dt 90 “Sales”) minus commercial expenses for sales.

Fill out the profit and loss report form No. 2 (download the report form)

The indicator “Profit (loss) from sales” reflects the difference between the proceeds from the sale of goods, products, works and services and the sum of cost, commercial and administrative expenses. The indicator “Profit (loss) before tax” characterizes profit (loss) from sales plus interest receivable, minus interest payable, plus income from participation in other organizations, plus and minus other operating income and expenses, plus and minus non-operating income and expenses .

Attention

In accordance with PBU 18/02 “Accounting for income tax calculations”, this indicator is determined according to accounting rules and is a conditional income tax expense (D-t. 99 K-t. 68). The indicator “Net profit (loss) of the reporting period” is determined as follows: deferred tax liabilities and current income tax are added to profit (loss) before tax.

Explanation of Form 2 profit and loss statement

Article “Exchange differences on transactions in foreign currency” Exchange differences are formed:

• when recalculating the balances of funds in foreign currency accounts at the end of the reporting period (except for the balances of advances received or issued in foreign currency). Conversion into rubles is carried out at the official exchange rate of the Bank of Russia for the corresponding currency as of the reporting date;
• when recalculating accounts payable and receivable expressed in foreign currency.

To prepare financial statements, funds received and issued advances are assessed in rubles at the rate on the date of transactions in foreign currency without recalculation at the rate on the reporting date.

Rules and procedure for filling out the breakdown of individual profits and losses

Important

In other words, there is a close relationship between the balance sheet and the income statement, which is expressed through the most important indicator accounting statements - the financial result of the organization’s economic activities. The increase in balance sheet assets is formed due to the excess of income over expenses, the difference between which is qualified as profit.

The profit received is reflected in the liability side of the balance sheet as an increase in equity capital, and in the income statement as the balance of the excess of expenses over income. Thus, the profit and loss statement shows how the organization's equity capital changes under the influence of income and expenses incurred in the current period.
Nechitailo A.I. Accounting theory.

Profit and loss statement (form No. 2)

Current income tax: 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 - Constant tax liabilities: if, when determining income tax, discrepancies arise between accounting and tax accounting, then the resulting difference (according to PBU 18/02) is called a permanent difference, and the product of this constant difference by the income tax rate will give the tax amount that will lead to to increase the payment of income tax to the budget.

How to fill out a profit and loss statement (form 2)

Other income: indicate all other income listed on the credit of account 91 minus the amounts of VAT, excise taxes, export duties accounted for in the debit of account 91 and not previously accounted for (lines 2310 and 2320). 2350 Other expenses: indicate all other expenses reflected in the debit of account 91 minus the data in line 2330. 2300 Profit (loss) before tax: calculated using the formula: line 2200 + line 2310 + line 2320 line 2330 + line 2340 line 2350. 2410 Current profit tax: profit tax for the reporting period for which the report form No. 2 is prepared, generated on 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.

Contents of the profit and loss statement (form No. 2)

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The breakdown of individual profits and losses provides data for the reporting and previous periods on certain types profits and losses (fines, penalties, penalties; profits (losses of previous years; exchange rate differences on transactions in foreign currency, etc.). Kondrakov N. P. Accounting: a textbook.

— P. 604. Based on the above, the report presents the composition of such indicators as: · gross profit; · profit (loss) from sales; · profit (loss) before taxation; · net profit (loss) of the reporting period. The indicator “Gross profit” reflects the difference between the proceeds from the sale of goods, products, works, services minus value added tax, excise taxes and similar mandatory payments and the cost of goods, products, works and services sold.

Filling out form No. 2 “profit and loss statement”

Article “Fines, penalties and penalties recognized or for which court decisions have been received ( arbitration court) about their collection” This line reflects the amounts of fines, penalties and penalties for violating the terms of business contracts. These are sanctions recognized by the organization or imposed by a court decision.

Column 3 “Profit” reflects the amount of claims made by the organization to counterparties, and column 4 “Loss” - the amount of claims received by the organization from suppliers (contractors). The amount under the article “Fines, penalties, penalties” is equal to: the debit turnover of account 76.2 “Settlements on claims” in correspondence with account 91 “Other income and expenses” in the event that penalties are imposed by the organization on counterparties; or credit turnover of account 76.2 in correspondence with account 91, if the amount of claims was received by the organization from counterparties.
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 in the credit of account 91 “Other income and expenses” and should be reflected in this line of form No. 2. 2320 - % receivable: 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, borrowings payable by the organization, data to be filled in is taken from debit 91.
2340 - Other income: all other income listed 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.