Download the income statement. Statement of financial results (with an example of filling)
Form 2 for the auction is the main form that is provided as part of the application confirming participation in the auctions. It reflects information about materials and products offered for delivery under a government contract. It also reflects information about the goods required for use as part of the execution certain works, for example, about building materials.
Auction Form 2 - what is it?
In fact, Form 2 is the customer's requirements for those materials and goods that are needed to perform certain work or for delivery. Drawing up Form 2 for the auction requires maximum concentration and attention, since bidders very often make gross mistakes when filling it out, which does not allow them to be full-fledged bidders. Particular attention should be paid to the first part of the application, because when writing it, you need not only computer literacy, but also knowledge in the very area in which you are going to take part in the auction.
Form 2 for auction 44 FZ - sample
Completing Form 2 for Auction - Where to Start?
The first and most important point for participating in the auction is the presence of an electronic digital signature (EDS). Without it, you simply cannot physically be a participant in the auction. You can buy it at certification centers.
Then you need to pay attention to the accreditation of the enterprise, which must be passed.
Naturally, it is necessary to have a checking bank account, which is necessary in order to transfer the security of the application. All of the listed components are attached to the constituent documents of the company.
After confirmation from the site operator that the registration was successful, you can start filling out the application.
Before you start filling out Form 2 for the auction, it is necessary to carefully review the customer's requirements and the auction documentation. Since the most important points on the part of the customer are reflected in the documents, in a situation where the application has deviations from the requirements and, accordingly, must be officially rejected from the bidding, no complaint letters will help you.
Therefore, it must be remembered that each documentation requires the content of the following papers:
- Auction documentation.
- Notice.
- Justification of the maximum contract price.
- Technical task.
The listed documents must contain:
- The time for filing applications on the electronic platform.
- Exact time frame.
- Customer.
- Contact information (phones and addresses).
- The amounts of the security of the contract and bids.
- Information about the electronic platform where the tender will be held.
Drawing up form 2 for the auction - the main mistakes
An application for participation in an electronic auction according to Form 2 often contains errors such as:
- Inconsistency of technical features of materials with GOSTs.
- Preparation of the first part of the application form by beginners. In order to correctly fill out the application form, you need to have a good understanding of the topic of bidding. It is due to the fact that people who are not versed in the topic make up applications, about 95% of applications are rejected.
- Absence of the name of the manufacturer and the place of origin of the goods in the application for tender. In accordance with Federal Law 44, it is necessary to indicate either the name of the manufacturer or the place of origin. If the customer rejects your Form 2 of the auction participants in the absence of this information, the FAS will make a decision clearly not in your favor.
- Unwillingness to file complaints with the FAS, as well as unwillingness to defend their own interests. Still, not all customers are able to properly reject applications, and this may be the reason for you to admit the application.
How to fill out Form 2 for the auction correctly
Many beginners are wondering - how to make Form 2 for an auction so that it is admitted to the bidding? Firstly, everything must be clean in the documents - the entire list listed in Federal Law 44 must be presented in full.
The first part of the Form 2 of the application for participation in the auction must be prepared either by people who have good knowledge in this area from outside, or by specialized companies.
In the second part of the application, you must also provide all the documents required to continue trading.
If suddenly a situation occurs when the Federal Antimonopoly Service rejects your application, there is no need to be afraid to write a complaint. Naturally, if you yourself were grossly mistaken at the first stage of preparing the application, you might think that further participation in the auction is 100% impossible. But, as mentioned above, customers are different, and you can always play on the incorrect filling of an application to reject your application.
Lastly: do not be afraid to involve professionals in the preparation of the application according to Form 2 - remember, it is better to win the bargain by overpaying a little than to lose the auction in the end.
The fill pattern does not reflect the overall financial, property status enterprises. The profit and loss statement means information about economic activity enterprises during the reporting period. According to OKUD, the report has Form No. 2. Data on losses and profits are recorded in reports on an accrual basis, starting from January 1 of the reporting period to December 31.
Profit and loss statement has a tabular section, where in line 010 the revenue of the enterprise is indicated according to the main types of activity, which are determined by the enterprise independently (this is reflected in the statutory documents). In the event that the company regularly receives income from rent, as well as from the proceeds of other organizations that participate in the authorized capital of the enterprise, then given income included in the main income of the enterprise. This line shows the difference in credit turnover (account 90), as well as credit turnover (account 90 in correspondence with account 68), or the difference on subaccounts (where the credit turnover of the subaccount "Revenue" minus the debit turnover of the subaccount "Excise", "VAT", "Export duties" 90 accounts).
Profit and loss statement in line 020 takes into account expenses that are associated with the main activity of the enterprise, the proceeds from these incomes are indicated in line 010. Next is line 029, which is intermediate, it reflects the difference between lines 010 and 020.
In the report, line 030 is filled out only when selling expenses are written off to the cost of goods sold. Line 040 reflects the expenses reflected in account 26. These expenses are intended for business trips, enterprise security, remuneration of labor, audit, security structural units... These expenses, as well as commercial ones, are written off against the cost of production.
Line 050 reflects the difference in line 029 and the sum of lines 030, 040. The negative difference is indicated in parentheses. Line 060 displays the interest on bonds, various securities, this also includes loans provided, bank deposits. In this period, income received from participation in the authorized capital of other organizations is not indicated.
Line 070 reflects the interest that the company is obliged to pay on loans and credits. Line 080 includes the income of the enterprise from participation in various authorized capital of other organizations.
Line 090 displays otherwise earned income that does not match a single line in the report. Likewise yes 100 lines (only other costs here).
Line 110 displays the sum of line 050 and line 090 minus line 100. Line 120 displays the difference in the credit, debit turnover of account 09. If the difference is positive, it is added to profit and taxation, or deducted from a loss. When the difference is negative, it is subtracted from the profit. It can also be added to the loss. Everything is similar for 121 lines, only the difference is calculated on 77 counts.
Line 130 displays the income tax amount shown on the income tax return. Line 140 displays the net profit (loss) of the organization according to the results of the reporting year. At the same time, this profit should not correspond to the line of the balance sheet, which says "Retained earnings".
The "Reference data" section should be filled out only by those enterprises that have permanent assets and tax liabilities... In deciphering individual losses, profits are painted the most significant expenses, income. String codes can be etched on their own. The head and the chief accountant certify the form No. 2 for the profit and loss statement.
Profit and loss statement (form No. 2)- a sample of filling will be needed when displaying the economic activity of the enterprise.
Balance Sheet - Form 2 known to him by many experts. It summarizes information about financial results enterprises. More recently, the form has received a different name. However, the essence of the document has not changed. Consider in the article the rules for filling out form No. 2 to the balance sheet.
What is Form 2 of the balance sheet
Form 2 of the balance sheet contains data on revenue, costs and financial results of the enterprise. The document was approved by order of the RF Ministry of Finance dated 02.07.2010 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 06.12.2011 No. 402-FZ gave form No. 2 a new name - "Report on financial results". The practical change in the name occurred after the entry into force of the order of the Ministry of Finance dated 06.04.2015 No. 57n. He made the appropriate adjustments to the reporting forms.
What does a sample form 2 for the balance sheet look like?
The document contains a table, the introductory section of which contains the following data:
The name of the reporting period.
Information about the enterprise. In addition to the name and address, OKVED, TIN, OKPO, etc. codes are indicated here.
Units.
The balance sheet form 2 can be downloaded on our website:
The table contains the following columns:
Decryption number.
Indicator name.
Code designation of the line (affixed in accordance with Appendix No. 4 to the 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 Form 2 of the balance sheet?
The document indicates:
Revenue (page 2110). The company shows the profit for its main activity (sale of products, provision of services, production of work). It is represented by the turnover of the CT count. 90-1, reduced by the value of Dt subsc. 90-3 and 90-4. Revenue and other receipts, the amount of which is 5% or more of the total amount of 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, this can be the cost of manufacturing products, purchasing goods, providing services or performing work. Expenses are presented by the total turnover of Dt subacc. 90-2, corresponding to account. 20, 29, 20, 40 and others, excluding count. 26, 44. The cost price is enclosed in parentheses, since when determining the financial result of the enterprise's work, it is subtracted.
Gross profit / loss (line 2100). Operating income should be reported excluding management and selling costs. Gross profit is defined as the difference between the values of lines 2110 and 2120. Losses are enclosed in parentheses.
Commercial expenses (p. 2210). The indicator is indicated in brackets. Commercial costs are defined as various costs associated with the provision of services, the production of work or the sale of products. They are represented by subaccount debit turnover. 90-2, corresponding with account. 44.
Management costs (p. 2220). The value is also enclosed in parentheses. These costs are reflected if in accounting policy it is not envisaged to include them in the GWS cost price (write-off to account 90-2, and not to account 20). In this case, the line indicates the turnover by Dt subacc. 90-2, corresponding with account. 26.
Income / losses from sales (p. 2200). The calculation is made by subtracting the values of p. 2210 and 2220 from p. 2100. The value will correspond to the balance of the account. 99 on the analytical item of accounting for income / losses from sales.
Income from participation in third-party companies (p. 2310). These receipts are formed from dividends and the value of property received in the event of a withdrawal from the organization or its liquidation. The source of information is analytical accounting for CT count. 90-1.
Interest receivable (page 2320). It reflects payments on securities issued to other companies loans and borrowings, as well as interest deducted banking organization for the use of funds in the company's current account. The source of information is also the analytics for CT count. 91-1.
Interest on liabilities (page 2330). The value is put in brackets. The line reflects the interest that is paid by the company on all loans, excluding investments included in the cost, as well as discounts on promissory notes and bonds. The source of information is analytics Дт сч. 91-1.
Other income (p. 2340) and costs (p. 2350). Here the organization indicates the remaining (unreported) expenses and incomes posted to the account. 91. The cost indicator is in parentheses.
Profit / loss before tax (line 2300). To determine the value, it is necessary to add the value of pages 2310, 2320, 2340 to the indicator page 2200. The sums on pages 2330 and 2350 are subtracted from the result. The value on page 2300 must correspond to the balance of the account. 99 on the analytics of the accounting item of accounting loss / profit.
Income tax (line 2410). The column reflects the amount of mandatory deductions in accordance with the declaration. Enterprises using special modes show their taxes here (UTII for example). Organizations combining regimes should report indicators separately for each compulsory deductions v 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:
In line 2421 - permanent tax assets / liabilities.
Changes to IT - in p. 2450 and IT - in p. 2430.
In the column "Other", the organization reflects information about other values that affect the amount of net profit, and it itself is indicated on page 2400.
What is reflected in the reference section
It contains the following information:
On the results of the company's revaluation of non-current assets not attributable to net profit / loss of the reporting period (line 2510).
On the results of other operations not included in net profit / loss (line 2520).
The overall financial result for reporting period(p. 2500).
Basic and diluted earnings / loss per share (lines 2900 and 2910).
What is revealed in the decoding of individual incomes and losses
This section shows the figures for the reporting period in comparison with the values for the same period of time last year:
Amounts of fines, forfeit, interest recognized by the organization or imputed to it by judgment for violation of the contractual terms.
Profit / loss indicators of previous years, identified in the current period. Such income can be, for example, expenses that are mistakenly included in the cost price. A loss can be an expense that was not previously included in the cost price. These amounts relate to other costs and income. Information about them is reflected by account. 91.
Amounts of compensated losses. In addition to the fine, forfeit, penalty interest, other forms of securing the fulfillment of obligations are also envisaged. It could be a pledge bank guarantee, deposit, surety, etc.
Exchange differences. For reporting purposes, the amounts of received and provided advances are reflected in rubles at the exchange rate established on the date of the transaction in foreign currency. Conversion to reporting date not produced.
The amounts of reserves formed for the depreciation of capital investments, a decrease 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 the sale, disposal or other write-off of the relevant asset, as well as in the event of an increase in its market value the organization transfers the amounts from Dt account. 14, 59 and 63 per CD count. 91. The value of the line for deductions to estimated reserves is equal to the difference in credit and debit turnovers by items of accounting for reserves.
Accounts receivable and accounts payable written off after the expiration of the limitation period.
The organization, if necessary, can indicate the decryption for other indicators.
Currently, Form No. 2 is considered the generally accepted name for the form. It is not official after the cancellation of the order of the Ministry of Finance dated 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.
Each company actively conducting commercial activities, regardless of the taxation system, at the end of the year must draw up and submit to tax officials a special document called "Financial Statement", formerly known as "Profit and Loss Statement" (Form 2).
Files
Why is this document needed
The report records the movement of funds in the company during the reporting period. This includes income, expenses, losses and profits of the organization, which are calculated on an accrual basis from the beginning to the end of the year.
Who compiles the report
Reporting is the responsibility of the accounting department employee or chief accountant. In small companies, this can be a third-party specialist working on an outsourced basis.
After registration, the document must be submitted for signature to the head of the company.
Where to submit the document
A prepared and properly executed statement of financial results must be submitted to the territorial tax office together with other documents included in the financial statements.
Financial report deadline
Like any others accounting documents transmitted to tax authorities This one also has strict filing deadlines. In this case, the period is three months from the end of the reporting year (i.e. the report must be submitted until the end of March). If this rule is violated, the company faces administrative liability in the form of a fine.
Rules for drawing up a document
The statement of financial results has two unified forms:
- the usual(includes extended information),
- simplified(the information is more concise).
Regardless of which form the company uses, the report contains the following mandatory data:
- company details,
- date of preparation of the document,
- profit and loss indicators,
- totals.
You should be very careful when filling out the document, since errors, and even more so the introduction of unreliable or knowingly false information fraught with unpleasant consequences.
If in the process of filling out the document some inaccuracies or corrections were made, it is best to print a new form and re-issue it.
Financial statement preparation rules
All information in the form can be entered both in handwritten and printed form. The main condition is that it contains the original signature of the head of the enterprise or an employee authorized to act on his behalf.
Starting from 2016, it is not necessary to stamp on the report, since legal entities are legally exempted from the need to endorse their documents with seals and stamps.
The financial results report is drawn up in duplicate:
- one is transferred to the tax office,
- the second remains in the organization.
After losing its relevance, this document is transferred to storage in the archive of the enterprise, where it is kept for the entire period established for this type of paper.
How to send a statement of financial results
Today, the document can be transferred to the tax office in three main ways.
- First: by a personal visit to the tax office. In this case, the report can be given both by the head of the company directly and by an authorized person acting on his behalf (but then you must have a power of attorney certified by a notary).
- Second option: send the report on financial results via electronic means of communication: however, here it must be borne in mind that the company must have a registered electronic signature.
- Third method of submitting the report: sending via Russian mail by registered mail with acknowledgment of receipt.
Sample of preparation of the report on financial results
At the beginning of the form, the date on which the document is filled in is entered. Further, the lines on the left side are entered:
- name of company,
- kind of her economic activity(in words),
- organizational and legal status (IE, LLC, CJSC, OJSC),
- form of ownership (in words).
The plate on the right includes:
- date of preparation of the document,
- organization code according to (All-Russian Classifier of Enterprises and Organizations),
- code for (All-Russian Classifier of Economic Activities),
- OKFS (All-Russian Classifier of Forms of Ownership) codes,
- unit code (rubles or millions) according to EKEI ( All-Russian classifier units).
Into the line code 2110 fit in income from standard activities, such as:
- performance of work,
- provision of various types of services,
- sale of goods.
Data are entered without excise taxes and VAT;
Code 2120 includes costs for the same standard activities. Indicators here need to be entered in parentheses, which will indicate that they are subject to subtraction;
Code 2100 fixes gross profit equal to the following formula: the value of line 2110 minus the value of line 2120;
Code 2210 here, also in parentheses, the costs incurred in the sale and sale of goods and services are indicated;
Code 2220 takes into account management costs (also in parentheses);
Code 2200: here the value calculated by the formula is put: data 2210 is subtracted from data 2100, then line 2220 is minus, i.e. profit or loss resulting from sales;
Code 2310 shows the income of the organization from the authorized shares of other companies;
Code 2320 shows interest received in the form of profit on shares, bonds, deposits, etc .;
Code 2330 shows the interest payable (the value fits in parentheses);
Code 2340 contains all other income not included in the higher-level lines (for example, sales revenue intangible assets, fixed assets, materials, etc.);
Code 2350 in parentheses contains all other expenses (fines, penalties, etc.);
Code 2300 indicates profit before income tax is calculated and deducted. The calculation formula is simple: line 2200 plus 2310 plus 2320 minus 2330 plus 2340 minus 2350;
Code 2410: The calculated income tax is indicated here. If the company uses a "simplified" code in its activities, there is no need to write anything here;
Code 2460 includes fines, tax surcharges, penalties, etc .;
Code 2400: This contains the net profit for the year, calculated from the values in the previous lines.
The second part of the document contains background information, which is also divided into separate points.
Code 2510 includes data on the results of revaluation of assets not included in the net income;
Code 2520 fixes the result from other operations not included in the net profit;
Code 2500 records the final financial result: i.e. from 2400, subtract 2510 and add 2520;
Code 2900 shows basic profit or loss per share (i.e. basic profit (loss) divided by the number of shares);
Code 2910 provides information about diluted earnings or loss per share. Calculation formula: (net income minus dividends on preferred shares) divided by the number of ordinary shares.
After all the necessary information has been entered into the document, it must be subscribe from the head of the company and again date.
Many Russian enterprises are required to draw up a document such as a profit and loss statement. This source assumes the inclusion of figures that reflect how effectively the company is performing - in terms of generating revenue and ensuring business profitability. This information can be useful for investors, lenders and partners. The need to draw up an appropriate report may also arise due to the company's obligations to provide data to state structures- FTS, statistic institutions. What are the features of the document in question? How to compose it correctly?
The essence of the report
The profit and loss statement is an example of the most important document from among those that form financial statements. It can be noted that another name for the source is more common, namely “statement of financial results”. This is how it sounds in many sources of law.
Sometimes the document is referred to as a "financial income statement". Regardless of the name, the corresponding source contains: monetary indicators activities of the company for the reporting period, information on income with a cumulative total.
The legislation of the Russian Federation defines a standardized document that reflects the relevant information - Form 2. The profit and loss statement drawn up on it includes the following main parameters: profit (loss) based on the results of the sale of goods, operating proceeds and costs, income and expenses arising from non-operating activities, costs of the organization for the release of products at full cost (or production), commercial and administrative costs, net income from sales, the amount of income tax, various liabilities, assets, net profit. In general, all this information makes it possible to adequately assess the effectiveness of the firm's business model.
Significance of the document
The profit and loss statement is an example of the most important document in terms of analyzing the effectiveness of an enterprise's business model. This source also includes figures that can be used to determine the profitability of the company or individual sites production (sales).
The general work of the company is characterized, therefore, by the amount of profit, as well as by the indicator of profitability. The first criterion can be determined based on the dynamics of sales, leasing of certain funds, exchange activities and other activities aimed at making a profit. The second also depends on the level of costs.
Analysis of the report
Analysis of the profit and loss statement of the organization allows you to determine how effectively the management carries out activities within the framework of certain business processes - production, supply, solving marketing and personnel problems. Possession of relevant information will allow the management of the organization or, for example, investors to assess how competently the specialists and managers of the company are acting, to determine the priorities in optimizing the development strategy of the enterprise. The profit and loss statement of the enterprise allows you to identify what factors influence the implementation of the company's business model, what additional resources the company has to improve financial indicators... This information is important to both management and investors or lenders.
Report and accounting documents
Profit and loss statement is an example of a document that, as we noted above, is included in accounting statements... In terms of importance, it is comparable to such a source as the Balance Sheet. At the same time, the principles of drafting these documents vary greatly. Thus, the balance sheet assumes the inclusion of data as of a specific date. In turn, the income statement must contain information with an accrual total - for the 1st quarter, half a year, 9 months, and tax year.
The balance sheet and income statement are all firms that keep accounting. The main task in drawing up the first type of document is to reflect information about the property of the company and about its activities. In turn, the profit and loss statement records the results of the firm and is used to assess the effectiveness of the business model of the enterprise. Very often, both documents are provided in the appropriate government bodies simultaneously. The noted sources are also extremely important, as we noted, for investors, as well as partner organizations planning to cooperate with the company.
Should the data in the report be considered official?
Profit and loss statement - quite official source... It is certified by the signatures of the organization's management, and therefore cannot contain data that are presented with the intention of deliberately distorting the idea of how things are going in the company. In some cases, firms involve external partners in the preparation of the relevant document in order to improve the quality of the analysis of the business model of the enterprise. This is carried out in the interests, first of all, of the company itself, which draws up the document - the attitude of other market players towards it often depends on how responsibly the organization approaches the formation of this report.
Document structure
The general principle of structuring the report is in the reflection of indicators that allow you to get an idea of whether the company is unprofitable or profitable. Key information related to this is recorded at the very beginning of the document (this is revenue, sales data, expenses - including management).
After the main information, reflecting the efficiency of the enterprise, is recorded in the document, additional indicators related to the formation of income or expenses are entered into the report - for example, interest on deposits (or, conversely, debentures), numbers reflecting the results of business activities of the firm before tax. Then the profitability of the company is calculated after paying the necessary fees to the budget and is also recorded in the report. Thus, the final financial result is formed - net profit (or, conversely, loss) for the tax period.
Specifics of defining indicators for the report
What to look for when defining indicators to be included in a document such as Form 2? The income statement should primarily be prepared on an accrual basis. What does it mean? Revenue should be accrued at the moment when a buyer or customer of the organization must begin to fulfill obligations related to payment for goods or services. Typically, they occur after products have been shipped or services have been provided. Documented, this is usually accompanied by the presentation by the customer of the necessary calculation sources.
So, now we know what Form 2 is - a profit and loss statement. Let us now study what are the nuances of drawing up this document. The corresponding report form is standardized and recommended by the Ministry of Finance. It is necessary to prepare the document before March 30 of the year following the reporting year - if it comes on the provision of data for the tax year. It can be noted that the corresponding form of the profit and loss statement can be corrected by the specialists who draw up this document. These or those lines can be deleted (for example, if there is nothing to reflect on certain indicators) or, conversely, added by employees of the corresponding divisions of the company.
How to fill out a report?
How to fill in the profit and loss statement correctly? Form 2 is the first thing we need. It can be requested at the nearest branch of the Federal Tax Service or downloaded from the agency's website - nalog.ru. The first thing you should pay attention to when filling out the corresponding document is that the total indicators are recorded in each of its lines.
It can be noted that general information about the organization indicated in Form No. 2, in general, are similar to those recorded in balance sheet, or Form No. 1. These include: the reporting period, the name of the company (in accordance with the constituent documents), OKVED codes and others that are required in accordance with the form, the legal status of the company, as well as the units of measurement used in the document.
In what sequence can such a document be filled in, a profit and loss statement? We will study an example of an algorithm for compiling a corresponding document based on the key points of Form No. 2.
Paragraph 2110 specifies the entity's revenue. It represents the amount of income generated from the sale of goods, the provision of services, or the performance of work by the reporting firm. VAT must be deducted from this amount. Information to fill out the appropriate item should be taken from account 90 (that is, "Sales").
Paragraph 2120 fixes the cost. Information to fill it out should also be taken from account 90 (from debit). At the same time, the costs associated with the sale should be excluded (they can, in principle, include all costs, except for management and those related to transport and procurement activities - for them the form of the profit and loss statement provides for separate lines).
Paragraph 2100 records (or loss). The corresponding value is calculated easily - as the difference between the indicators in lines 2110 and 2120.
Paragraph 2210 specifies the business costs. They can be expenses associated with the main types of business activities of the company, with the exception of those related to transport and procurement. Information for the relevant item must be taken from account 44 (his debit). These expenses are also included in the cost price shown on account 90.
In paragraph 2220, administrative expenses are fixed - those that are associated with the organization of the management system in the company. These can be related to rent, payment of labor compensation to employees, transfer of relevant taxes to the budget. The numbers must be taken from count 26 (that is, " General operating expenses"). Note that this data is included in the debit of account 90.
Paragraph 2200 records the profit on sales. Of course, it could also be a loss. To obtain the necessary figures, you need to use the indicators of the profit and loss statement, which are contained in paragraphs 2100, 2210, and 2220. From the first indicator you need to subtract the second, and from the resulting figure - the third.
Paragraph 2310 specifies revenue from other entities. Its appearance is possible if the company invests cash v authorized capital other enterprises, as a result of which it receives dividends or part of the profits. This type of income is also recorded on account 91 (on credit).
Paragraph 2130 fixes interest receivable. They may be related to the presence of the firm bank deposits, deposits, bonds or, for example, bills. The relevant information can be obtained from account 91 (as in the previous indicator, from the loan).
Adjacent to the indicated figures is paragraph 2330, which reflects the interest payable. They can be associated, for example, with loans. The necessary information can also be taken from account 91 (from debit).
Paragraph 2340 records other income. The figures are formed at the expense of the proceeds, which are recorded on account 91 (on credit), with the exception of VAT and other fees that are accounted for in the debit of this account, and are also not recorded in other indicators, which include the income statement (lines 2310 and 2320 ). Paragraph 2350 reflects, in turn, other expenses. These are the costs that are recorded on account 91 (by debit), not counting the indicators from line 2330.
Paragraph 2300 records pre-tax profit (or loss). To calculate it, it is necessary to add up several indicators, which are included in the profit and loss statement form, namely, those reflected in lines 2200, 2310, 2320, and then subtract the sum on lines 2330 and 2340 from the resulting figure. But that's not all. ... From the resulting digit, you need to subtract the value from line 2350.
Paragraph 2310 reflects income tax - for the reporting period for which the organization draws up the document in question. Account 68 (that is, "Taxes and Fees") can serve as the source of the required data. If the company pays tax according to PBU 18/02, then paragraphs 2421, 2430, and 2450 can also be filled in. What is their specificity?
Paragraph 2421 sets out the firm's permanent tax liabilities. How? For example, if, when calculating income tax, discrepancies are recorded between indicators that are included in accounting and tax accounting, then the difference between them becomes permanent. If you multiply it by tax rate, then the corresponding amount will have to be paid by the enterprise to the budget. The corresponding obligation will be fixed on the Specific figures that must be indicated in the paragraph under consideration can be determined as the difference between the indicators of the debit and credit of account 99 (more precisely, the sub-account "Permanent tax liabilities"). This is the specifics of filling out a document if, for example, a company prepares tax documents, a balance sheet and a profit and loss statement at the same time.
Paragraphs 2430 and 2450 reflect deferred tax liabilities. If firms account for revenue or costs in one period, and taxation should be carried out in another, then the corresponding figures form a temporary difference. Income tax becomes a deferred liability. Information for the marked items can be taken both from account 77, so, for example, from account 09.
Paragraph 2460 includes other details. Here information can be recorded regarding other amounts that affect the size of the firm's profit. These can be various penalties, fines, overpayments.
Paragraph 2400 reflects the entity's net income. The corresponding figures can also fix a loss. In order to get them, it is necessary to subtract the sum of the indicators of points 2410, 2430, and 2450 from line 2300. After that, subtract the values in line 2460 from the resulting sum.
Paragraph 2510 records the revaluation result. It reflects the results associated with the revaluation of various non-current assets. Paragraph 2520 records the result from other transactions. The corresponding line reflects information that was not taken into account by the compiler of the report in the previous paragraphs. Paragraph 2500 defines the financial result for tax period... It is determined by adding up the indicators in lines 2400, 2510, and also 2520. If the company operates as a joint-stock company, then lines 2900 and 2910, reflecting profit or loss per share, must also be completed.
Features of working with a document
A ready-made profit and loss statement (a form with all the numbers entered, as well as signed by the head of the company) is submitted to the territorial subdivision of the Federal Tax Service at the place of business of the enterprise.
In some cases, it is possible to draw up a simplified document. Its structure assumes the indication of a smaller number of figures - by groups of individual articles, but without much detailing of certain indicators. This opportunity open to small businesses. Analysis of the profit and loss statement of large businesses, in turn, involves the study of a large volume of various indicators. This is necessary for the implementation of an objective assessment of the effectiveness of the development model of the organization - by managers, investors or creditors.