An example of filling out a note to the annual accounts. Sample explanatory note

Budgetary and autonomous institutions submit, as part of the annual and quarterly financial statements, an explanatory note to the balance sheet of the institution f. 0503760. We will tell you about the composition of the forms, the procedure and terms for filling out the Explanatory Note f. 0503760. Since the reporting for 2018, several forms of information of the explanatory note have been updated.

An explanatory note (form 0503760) should be submitted as part of the annual and quarterly reports. Form 0503760 consists of a text part, five tables and twelve reporting forms (applications), which are grouped into sections.

Download the form 0503760 in word, and below you will find an example of filling out an Explanatory Note.

In quarterly reporting in 2018, submit the forms: 0503760, 0503779, 0503295, 0503769 (except for the 1st quarter), 0503793 (if established by regional and local authorities).

Form 0503760 Explanatory note to the balance sheet of the institution: an example of filling out

To submit the Explanatory Note to the Balance Sheet of the institution without errors, see the example of form 0503760. Download a sample of filling out the explanatory note f 0503760. Inside you will find the text part, all tables and main attachments.

The procedure for filling out an explanatory note f. 0503760

Note! Since the reporting for 2018, some forms have changed in the composition of the explanatory note. Use the reference book on reporting for 2018 with updated forms in the Public Finance System

For detailed instructions on filling out a new Explanatory Note form, see the cheat sheet Next, we will consider the composition of the form.

The composition of the explanatory note of budgetary and autonomous institutions is determined by paragraph 56 of Instruction No. 33n. In general, an explanatory note to the balance sheet of the institution f. 0503760 is a collection of tables and applications, combined according to the corresponding attribute into information blocks. Let's take a closer look at form 0503760: instructions for filling out.

Text part - this is the initial part of the Explanatory Note (f. 0503760). In it, reflect information about the institution, which is not grouped by tables and reporting forms (applications):

• the name of the institution, its legal and postal address;
• organizational and legal form;
• information about the founder;
• types of financial support for activities;
• numbers of personal and bank accounts that are open with the FC body or credit institutions;
• information about the owner of the property;
• who does the accounting: an institution or a centralized accounting department;
• information established by the founder and events after the reporting date. Including, describe the events that were not reflected in the accounting due to late documents. It is enough to indicate in the text part 0503760 such an event and give its monetary value;
• other essential information that is not included in the tables and appendices.

In section 1 "Organizational structure of the institution" include:

• information about the main areas of activity (table No. 1);
• on the number of separate subdivisions (form 0503761);
• in the text part - information that is not included in tables and appendices. This is information that influenced the results of activities and characterizes the organizational structure of the institution. For example: the presence of a supervisory board, a change in the composition of powers to approve plans, the number of separate divisions, etc.

In section 2 "Results of the institution's activities":

• information on the results of the institution's activities in fulfilling the state (municipal) assignment (form 0503762);
• in the text part - information that influenced the results of activities and characterizes the organizational structure of the institution. For example, on measures to improve the qualifications of specialists and resources: the staff and actual number of employees, the total value of property, the structure of the CCDI and real estate, the volume of purchases, etc.

In section 3 "Analysis of the report on the implementation of the plan of activities by the institution" include:

• information on the implementation of measures within the framework of subsidies for other purposes and for the purpose of making capital investments (form 0503766);
• use of targeted foreign loans (form 0503767);
• in the text part - information that influenced the results of the institution's activities and characterizes the institution's implementation of the plan. For example, about the accepted and monetary obligations, the fulfillment of which is provided for in the following years.

In section 4 "Analysis of the reporting indicators of the institution":

• information on the movement of non-financial assets of the institution (f. 0503768);
• accounts receivable and payable of the institution (f. 0503769);
• financial investments of the institution (form 0503771);
• amounts of borrowings (f. 0503772);
• changes in the balance of the balance sheet (f. 0503773);
• accepted and unfulfilled obligations (f. 0503775);
• execution of court decisions on the monetary obligations of the institution (f. 0503295);
• cash balances of the institution (f. 0503779);
• in the text part - information that is not included in tables and appendices. For example, indicate the reasons that influenced the amount of cash balances on accounts, information about damages and theft at the institution.

In section 5 "Other issues of the institution's activities" include:

• information about the peculiarities of accounting by the institution (table No. 4).
  Download an example of filling out table 4 of the explanatory note of the form 0503760;
• the results of measures of internal state (municipal) financial control (table No. 5);
• conducting inventories (table No. 6);
• the results of external state (municipal) financial control (table No. 7).
  Download an example of filling out table 7 of an explanatory note f 0503760;
• a list of forms that are not included in the financial statements due to the lack of numerical values \u200b\u200bof indicators in them;
• in the text part - information that is not included in tables and appendices.

Above you can download a sample of an explanatory note to the balance sheet of a budgetary institution, form 0503760.

Sample of filling out the form 0503760: text part of the Explanatory note

Form 0503760 Table 5: example of filling

When forming an explanatory note to the annual financial statements f. 0503760 it is necessary to fill in the table No. 5 "Information on the results of internal control measures". In this table, reflect information on the results of internal control activities that were carried out in the reporting period. At the same time, in column 1 of the table, indicate the type of control measure (preliminary, subsequent, current), and in column 4 - the measures taken to eliminate violations.

Sample Table 5:

Information (f. 0503762)

Information on the results of the institution's activities in fulfilling the state (municipal) assignment (form 0503762) contains information corresponding to the name in the context of planned and actual indicators.

In the form 0503762, fill in the data on the state (municipal) services that the institution performed within the framework of the state assignment: code, name, unit of measure, natural and cost performance indicators. If the state (municipal) task is not completed or not fully completed, indicate the reasons for this.

Information (f. 0503769)

In the Information (form 0503769), indicate the generalized data on the status of settlements on receivables and payables for the reporting period. Make up 0503769 separately for all types of financial security and separately for accounts receivable and payable.

Information (f. 0503775)

In the Information (form 0503775), indicate information on unfulfilled obligations, as well as on savings, grouping the data into four sections: analytical information on

• unfulfilled obligations;
• unfulfilled monetary obligations;
• expenditure obligations assumed in excess of the approved FHD plan;
• savings when concluding contracts using competitive methods.

Information (f. 0503790)

With the reporting for 2017, a new form of Information about objects of construction in progress, investments in real estate objects of a budgetary (autonomous) institution (f. 0503790) was introduced. In the form, please indicate, in particular:

• in column 4 the code of the investment object;
• 5 - cadastral number of the immovable property;
• 6 - the accounting number of the object of capital investments as of the reporting date, assigned by the institution;
• 7 - the accounting number of the object assigned by the previous asset holder
• 8 - object status code. For example, 02 the object is mothballed, 04 - the construction of the object has not started, etc .;
• column 12 indicates the reason why the construction was stopped or stopped;
• column 16 - the size of the estimated cost of construction (reconstruction) as of the reporting date in accordance with the design and estimate documentation.

How to check the form? The indicator of line 600 of column 17 must correspond to line 091 of column 6 of the Balance sheet (form 0503730) minus the indicator of line 170 of column 4 of section 1 of the Information (form 0503768). And the indicator of line 600 of column 20 is equal to line 091 of column 10 of the Balance (form 0503730) minus line 170 of column 11 of section 1 of form 0503768.

An explanatory note to the balance sheet is not always necessary, but its presence in a competent design will save the company from many claims from controlling institutions and from problems during the audit, so its value can hardly be overestimated.

An explanatory note to the balance sheet is a full disclosure of figures in the annual report, a detailed description of their origin, as well as data on the financial annual activity of the organization. The presence of this document fully ensures the transparency of the enterprise and protects its reputation.

In fact, this is a separate reporting document, which contains explanations for the annual reporting.

This document is important not only for regulatory authorities, but also for investors who need to see the completeness of their financial condition.

The note indicates complete data on the balance sheet and on the report - it is usually not compiled for one document.

Important: in 2017, an explanatory note is not required for an LLC, which, according to the criteria, fits the characteristics of a small business.

What forms of an explanatory note should be used in accounting - see here:

Who prepares the document and when

The document is drawn up by the accountant who was engaged in the formation of the annual reporting and balance sheet.

The formation takes place immediately after the preparation of the annual documentation, since for organizations that are obliged to draw up it, it is necessary to hand over the note together with the annual papers.

Form and details of the note

According to the current legislation, there is no approved form of an explanatory note, it is only necessary that, when drawing up in Form 5, all the data and explanations are taken into account, which will fully give an idea to shareholders and other owners of the enterprise about the financial condition.

According to PBU 4/99, the paper must contain the following:

• Subject details;
• Data about him;
• Assessment of financial and economic activities;
• Comparison of indicators of this year and the previous one;
• Methods for assessing assets and liabilities;
• Significant financial statements.

Important: if during the year accounting was not performed for good reasons, then this should be mentioned in a note indicating the reasons for this behavior, otherwise the company will be responsible for evading its direct responsibilities.

Also, the document reflects the forthcoming changes in the accounting policy of the enterprise next year.

Among other things, you must specify information important for the company:

• Analysis of the dynamics of economic progress over the past several periods;
• Take into account the numbers that have had a significant impact on the activities of the enterprise;
• Describe plans and forecasts for future events;
• Planned financial investments;
• Use of loans;
• Other data.

Sample explanatory note to the balance sheet.

Step-by-step instructions for filling

Each company develops its own form, but in general terms it consists of text and a table.

The formation of the document should begin with the indication of information about the enterprise:

• The name of the company;
• The volume of sales of products in the context of nomenclature units of goods, services or works;
• The main items of material and production costs;
• The size of the formed reserves for future spending, their dynamics in comparison with previous years;
• Other expenses.

In this part, you can analyze in detail the factors on which current costs depend.

These may include:

• Optimization of costs;
• Increased sales;
• Improving the production process;
• Changes in storage and transportation conditions.

• Solvency;
• Liquidity;
• Profitability.

On the basis of these data, draw conclusions about the economic activities of the enterprise.

In the next part of the note, you must provide a transcript of the accounting documentation:

• When decoding data on fixed assets, it is necessary to indicate the timing and methods of depreciation. How is depreciation calculated in a linear way - read;
• For the MPZ, it is necessary to indicate all the essential details, including the ways of their assessment;
• For financial investments, it is necessary to indicate their structure and methods of their assessment.

Important: accounts payable are taken out separately with an indication of the volume of loans and borrowings, the timing and dates of their receipt, as well as the forms of security. In what order is carried out with the expired limitation period, you will find out in the publication by the link.

It is impossible to ignore the accounting policy of the company; it is also necessary to devote a certain part of the explanatory document to it.

An example of filling out an explanatory note.

Here you should disclose data on depreciation, valuation of assets and liabilities, especially the recognition of income and expenses. If there are changes in this direction, it is necessary to indicate this with justification of the advisability of such changes.

Also, a separate item should indicate the options for economic activity that were not taken into account in the previous sections, for example, information about the termination of activities, about affiliated persons, receipt and application of state aid, facts of contingent management.

Thus, this document consists of several sections, the development of which is carried out by the company independently, but the basic information must be included in the document.

Compilation errors

It follows from everything that the note should be formed for each enterprise individually, since any given example will be adjusted to the management of a certain company, taking into account its characteristics.

However, when designing, in order to avoid mistakes, it is necessary to rely on the basic requirements for information disclosure.

It is important to consider the following nuances:

• General information about the company itself and the results of the annual activity;
• Disclosure of the values \u200b\u200bof accounting indicators and accounting features;
• Analysis of receivables and payables with a detailed indication of the company's credit funds;
• Information about the accounting policy of the enterprise;
• Other information must be added depending on the degree of its impact on the financial and economic application of the enterprise.

Example of an explanatory note

Explanatory note to the balance sheet

LLC "Industry" for 2017

1. General information

LLC "Industriya" was registered by the Federal Tax Service Inspectorate No. 8 for St. Petersburg on August 25, 2001. Next, you should indicate the full details, registration number, TIN, KPP, OGRN and others.

The balance sheet has been drawn up in accordance with the current Russian balance sheet and reporting rules.

• Authorized capital - 1,200,000 rubles;
• The number of shares is 1,200 shares with a par value of one 1,000 rubles;
• The main activity is the manufacture of metal parts with an indication of the OKVED code;

Composition of affiliated persons:

• Alexander A. Adreev - member of the Board of Directors;
• Ilyin Vladimir Alexandrovich - member of the Board of Directors.

1. Significant accounting policies

Approved by order of the director No.256 dated 10/30/2001 - then, in a concise form, it is necessary to describe the provisions with reference to and other data.

1. Balance sheet structure - it is necessary to indicate for each line the% ratio of change for the year you will learn how to compile a statement of changes in equity.
2. Assessment of the value of net assets, it is necessary to indicate their size in relation to the authorized capital.
3. Analysis of basic financial information - financial ratios are indicated.
4. The composition of fixed assets.
5. Estimated liabilities and reserves:

• As of December 31, 21017, an estimated vacation reserve was formed in the amount of 500,000 rubles for 56 unpaid vacation days, execution was postponed to 2018;
• A reserve for doubtful debts in the amount of 1.5 million rubles as a result of unsecured overdue debts by PJSC Almaz.

1. Labor and its payment

Accounts payable from salary is 2,000,000 rubles for December 2017, due date January 5, 2018. Staff turnover in the past period amounted to 36, 76%, the payroll number - 256 people. The average monthly salary is 36,000 rubles.

1. Issued and received collateral and payments - a complete list.
2. Other information.

Director of LLC "Industry" Nikonov I.I. 02/26/2018

Conclusion

This document is mandatory for all enterprises, except for small businesses, budgetary and non-profit societies, a responsible approach to its preparation ensures the submission of complete information to regulatory bodies and the board of directors.

What is a balance sheet and how to draw up all the documents necessary for it, you will learn in this video:

In accordance with clause 1 of article 13 of Law No. 129-FZ "On accounting", organizations are obliged to draw up financial statements on the basis of synthetic and analytical accounting data.

Note:In accordance with clause 3 of article 4 of Law No. 129-FZ, organizations that have switched to the simplified taxation system, released from the obligation to maintain accounting records. At the same time, organizations that are on the simplified taxation system must keep records of fixed assets and intangible assets in accordance with current legislation.

In accordance with clause 28 of PBU 4/99 "Financial statements of an organization", Explanations to the balance sheet and income statement disclose information in the form of separate reporting forms and in the form explanatory note.

An explanatory note is included in the financial statements in accordance with clause 2 of article 13 of Law 129-FZ, along with the balance sheet and other forms of financial statements.

The explanatory note to the annual financial statements must contain essential information:

• about the organization,
• her financial situation,
• comparability of data for the reporting and previous years,
• valuation methods and material items of financial statements.

The explanatory note must report the facts non-application accounting rules in cases where they do not allow to reliably reflect the property status and financial results of the organization, with appropriate justification.

Otherwise, non-application of accounting rules is considered as evasion from their implementation and is recognized as a violation of the legislation of the Russian Federation on accounting.

In an explanatory note to the financial statements, the organization announces changes in its accounting policy for the next reporting year (clause 4 of article 13 of Law 129-FZ "On accounting").

Also, an organization can provide additional information accompanying financial statements if it considers it useful for interested users when making economic decisions (clause 39 of PBU 4/99).

It reveals:

• dynamics of the most important economic and financial indicators of the organization over a number of years;
• planned development of the organization;
• estimated capital and long-term financial investments;
• debt policy, risk management;
• the organization's activities in the field of research and development work;
• environmental protection measures;
• other information.

Additional information, if necessary, can be presented in the form of analytical tables, graphs and diagrams.

Guided by the requirements of Law No. 129-FZ and the provisions of the current PBU, we will draw up an approximate Explanatory Note to the balance sheet of a small organization Romashka LLC for 2011.

EXPLANATORY NOTE

to the annual balance sheet for 2011 LLC firm "ROMASHKA"

1. Basic information about the organization.

Limited Liability Company Firm "ROMASHKA", legal and actual address: 117437, Moscow, Profsoyuznaya st., House number 110, building B.

OGRN: 1012357987234.

INN: 7723123702.

Checkpoint: 772301001.

Registered with the Inspectorate of the Federal Tax Service of Russia No. 23 for Moscow on 20.07.2007. certificate 77 No. 005555155.

The financial statements of the Company are formed on the basis of the accounting and reporting rules in force in the Russian Federation.

The number of employees at the end of the reporting period was 55 people.

In 2011, there was an increase in the authorized capital due to retained earnings of previous years in accordance with Minutes No. 1U dated 11.04.2011 in the amount 3 000 000 rub. The size of the authorized capital of the Company as of December 31, 2011. is 3 100 000 rubles.

The main activities of the Company are the production and wholesale of hosiery.

Production and financial activities were carried out by the Company throughout the entire period of 2011 and was aimed at generating income in the reporting and subsequent periods.

Materiality level, fixed by the Company in the accounting policy for accounting purposes is 15% from the corresponding item in the accounting statements.

2. Revenue (income) from sales

Revenue from the performance of work, the provision of services, the sale of products with a long manufacturing cycle is recognized as soon as ready works, services, products (clause 13 of PBU 9/99 "Income of the organization").

Income from sales in 2011 amounted to 2 000 000 rub. (without VAT):

Sales proceeds for the previous reporting periods were (excluding VAT):

• 2010 - 1 700 000 rub.;
• year 2009 - 1 500 000 rub.;
• 2008 - 1 200 000 rub.;
• 2007 - 800 000 rub.

The analysis of the above indicators testifies to the positive dynamics of the development of the financial and economic activities of the enterprise.

3. Costs associated with implementation

Administrative expenses accounted for in the debit of account 26 "General business expenses" are not distributed among the objects of calculation at the end of the reporting period and are written off directly to the debit of account 90 "Sales of products (works, services)" weight of proceeds from sales.

Recognized in the cost of sold products, goods, works, services in full in the reporting year of their recognition as expenses for ordinary activities (clause 9 PBU 10/99 "Organization costs").

Implementation costs in 2011 amounted to 1 000 000 rub. (without VAT):

For tax accounting purposes, the amount of expenses related to the sale amounted to 970 000 rub.

The resulting difference in accounting for production and management expenses for accounting and tax accounting purposes was formed in connection with the use of RAS to determine expenses in accounting and the provisions of the Tax Code for accounting for expenses for tax purposes.

30 000 rub. formed from the temporary difference in size 20 000 rub. and permanent differences in the amount 10 000 rub. in the following way:

1. Temporary size difference 20 000 rub. formed due to differences in accounting for depreciation of fixed assets for tax and accounting purposes.

2. Permanent size differences 10 000 rub. (5,000 + 5,000) consist of expenses not accepted for NU purposes, namely:

• 5 000 rub. depreciation of fixed assets not accepted for OU purposes;
• 5 000 rub. health insurance costs in excess of the norm.

The costs associated with the sale for the previous reporting periods were (excluding VAT):

• 2010 - 900 000 rub.;
• year 2009 - 800 000 rub.;
• 2008 - 700 000 rub.;
• 2007 - 600 000 rub.

The analysis of the above indicators indicates the optimization of the costs associated with the implementation, which has a positive effect on the economic activity of the enterprise.

4. The financial result obtained from the main activities

The financial result obtained from the main activities in 2011 amounted to 1 000 000 rub. ( 2 000 000 - 1 000 000 ).

For tax purposes, the amount of profit from sales was 1 030 000 rub. ( 2 000 000 - 970 000 ).

In addition, for the main type of activity, the results of the sale of a large batch of finished products are not reflected, due to the delay in the transfer of the batch of goods to the address of the buyer LUTIK LLC and the signing of the TORG-12 consignment note.

The sale of the goods took place in the 1st quarter of 2012. All production work was completed in the 4th quarter of 2011.

Finished products are reflected on account 43 "Finished products" in the amount of actual costs for their manufacture - 200 000 rub.

The amount of proceeds from the sale of this batch of products of its own production is 470 000 rub.

The amount of profit received (before tax) for this project will be 270 000 rub.

5. Other income

The amount of other income in 2011 was 150 000 rub.

100 000 rub.

The resulting difference in accounting for other income for accounting and tax accounting purposes was formed in connection with the use of RAS to determine the amount of other income in accounting and the provisions of the Tax Code - for accounting for income for tax purposes.

The sum of the difference between BU and OU in the amount 50 000 rub. represents a permanent difference, which consists of the contribution of the founder who owns 100% of the shares in the LLC.

6. Other expenses

The amount of other expenses in 2011 amounted to 350 000 rub.

For tax accounting purposes, the amount of other income was 185 000 rub.

The resulting difference in accounting for other expenses for accounting and tax accounting purposes was formed in connection with the use of RAS to determine the amount of other expenses in accounting and the provisions of the Tax Code - for accounting expenses for tax purposes.

The sum of the difference between BU and OU in the amount 165 000 rub. represents a permanent difference, which was formed from the following expenses not accepted for NU purposes:

• 10 000 rub. interest on loans (including promissory notes%) exceeding the maximum amount accepted for the purposes of OU in accordance with Article 269 of the Tax Code;
• 50 000 rub. expenses of previous tax periods not included in the current tax period;
• 60 000 rub. bonuses from net profit and material assistance to employees of the organization;
• 40 000 rub. fines and penalties under the field inspection act of the Pension Fund of the Russian Federation and the FSS dated 09/27/2011 No. 547;
• 5 000 rub. other expenses (including depreciation of non-production fixed assets, purchase of drinking water and other expenses not accounted for for the purposes of OU).

During 2011, the Company included in other expenses expenses in the form of interest on a long-term bank loan in the amount of 150 000 rub.

This loan was provided to the Company by Bank Vozrozhdenie to replenish working capital, in accordance with the loan agreement dated November 15, 2011. No. 2342/2.

The loan amount, according to the agreement, is 1 000 000 rub. and was fully received by the Company in November 2011.

The maturity date of the principal amount under the loan agreement is November 15, 2014. Interest is paid monthly.

7. Calculations for income tax

The Company generates in accounting and discloses in the financial statements information on calculations of corporate income tax in accordance with the requirements of PBU 18/02 "Accounting for calculations of corporate income tax".

Profit for taxation purposes on income tax in accordance with the data of tax accounting registers and data of the tax return amounted to 945 000 rub.

Income tax rate in 2011 was 20%. The amount of accrued income tax according to the tax declaration for 2011 was 189 000 rub.

The amount of accounting profit according to the accounting registers was 800 000 rub.

The amount of the conditional expense reflected in the accounting on the debit of account 99.02.1 "Conditional expense on income tax" was 160 000 rub. (800,000 * 20%).

The amount of deferred tax assets (hereinafter SHA) at the beginning of 2011 was 16 000 rub. During 2011, there was an increase in IT by the amount 4 000 rub. due to the occurrence of a temporary difference (in terms of depreciation of fixed assets) in the amount 20 000 rub. (20,000 * 20% \u003d 4,000).

The amount of permanent tax assets (hereinafter PNA) was in 2011 10 000 rub. PNA arose due to a permanent difference in the amount of the contribution of the founder who owns 100% of the shares in the LLC in the Charter Capital of the Company in accounting in the amount of 50 000 rub.

The amount of permanent tax liabilities (hereinafter PNL) was in 2011 35 000 rub. PNR arose due to permanent differences in the amount 175 000 rub. ((10,000 + 165,000) * 20% \u003d 35,000).

The current corporate income tax calculated in accordance with the provisions of PBU 18/02 is 189 000 rub. ( 160 000 + 4 000 + 35 000 - 10 000 ) * and corresponds to the 2011 tax return.

* Current corporate income tax \u003d conditional expense + Accrued SHE + PNO - PNA.

8. Financial result of economic activity

The financial result obtained in 2011 amounted to 615 000 rub. ( 800 000 - 189 000 + 4 000 ).

The financial result of the company's activity in 2011 was influenced by the expenses incurred and written off to the financial result:

• managerial,
• commercial,
• others,

associated with the sale of a large batch of finished products manufactured in the 4th quarter of 2011 and sold in the 1st quarter of 2012.

9. Information about the accounting policy of the organization

The Regulation on the accounting policy applied by the Company was drawn up in accordance with the provisions of Federal Law No. 129-FZ dated November 21, 1996. "On accounting" and the requirements of PBU 1/2008 "Accounting policy of the organization" and other applicable provisions, guidelines, instructions.

The accounting policy of the Company was approved by Order No. 1UP dated 30.12.2010.

The initial cost of the fixed assets of the Company is paid off:

• by the linear method according to the depreciation rates established depending on the useful life of the fixed assets according to the Classification of fixed assets, approved by the decree of the Government of the Russian Federation of 01.01.2002. # 1.

In the case of the acquisition of used fixed assets, the useful life of this property is determined as follows:

• the useful life is reduced by the number of years (months) of operation of this property by the previous owner.

Assets in respect of which the conditions are met, which serve as the basis for their acceptance for accounting as objects of fixed assets, with a value of not more than 40,000 rubles per unit, are reflected in accounting and reporting:

• as part of inventories and are written off to expenses as they are released into operation.

The Company does not create a reserve for OS repairs.

Fixed assets repair costs:

• included in the cost of products (works, services) of the reporting period.

OS inventory is performed:

• Once every 3 years.

Assessment of inventories upon disposal is carried out weighted average the cost of purchasing / procurement of a group of inventories.

Society creates reservefor reducing the cost of inventories due to financial results.

The reserve for the depreciation of the inventories is formed:

• by the amount of the difference between the current market value and the actual cost, if the latter is higher than the current market value.
• The size of the reserve in the absence of movement of assets:
• during the year - 50% of the book value,
• over a year - 100% of the book value.

Cost of special equipment paid off:

• in a linear way.

Cost of special clothing, the service life of which, according to the issuance standards, does not exceed 12 months, at the time of transfer (vacation) to the employees of the organization

• is debited at a time.

The enterprise in the reporting year creates reserves of doubtful debts on settlements with other organizations and citizens for products, goods, works and services with the attribution of the amounts of reserves to the financial results of the organization (clause 70 of the Regulations on accounting and reporting).

The amount of the reserve for doubtful debts is:

• 100%, if a court decision is made not in favor of the Company, or on bankruptcy / liquidation of the debtor.
• 100%, if all attempts made to search for the debtor were unsuccessful.
• 50%, if it was not possible to avoid a pre-trial settlement and the case was referred to court.
• 50%, if the debt is overdue for more than 3 months and the debtor does not sign an act of reconciliation of mutual settlements / does not agree with the amount of the debt.
• 30%, if the debt is overdue for more than 3 months and the debtor has signed an act of reconciliation of mutual settlements and agrees with the amount of the debt.

Revenue from the performance of work, the provision of services, the sale of products with a long manufacturing cycle, it is recognized:

• as soon as the work, service, product is ready (clause 13 of PBU 9/99).

Production costsare accumulated on account 20 "Main production" with analytical accounting by types of items, types of production costs, departments.

Unfinished production taken into account:

• on account 20 "Main production" in the amount of the actual cost. Account 21 "Semi-finished products of own production" does not apply.

TO direct costs

• The actual cost of raw materials, materials used in the production of goods (performance of work, provision of services) and forming their basis, or being a necessary component in the production of goods (performance of work, provision of services);
• The cost of finished products used in production;
• General production costs.

General production costs are accumulated on account 25 "General production costs" and at the end of the month are debited to account 20 "Main production" with the distribution of costs by types of items.

TO general production costsassociated with the production and sale of goods of our own production, as well as the performance of work and the provision of services include:

• The actual cost of raw materials and materials used for general production purposes;
• Depreciation deductions for fixed assets for production and general production purposes;
• Depreciation deductions for intangible assets for production and general production purposes;
• The cost of purchased goods and finished products used in production;
• Expenses for work and services of third-party organizations of a production and general production nature;
• Labor costs of the main production personnel with deductions for insurance premiums;
• Deferred expenses in the part related to general production expenses.

The distribution of overhead costs accounted for by the debit of account 25 "Overhead costs" is carried out in proportion to:

• proceeds from the sale of products (works, services).

Administrative expenses, accounted for in the debit of account 26 "General expenses", at the end of the reporting period

• are not distributed between the objects of calculation and as conditionally constant are written off directly to the debit of account 90 "Sales of products (works, services)" with distribution between product groups in proportion to the share of proceeds from sales.

Selling and administrative expenses are recognized in the cost of sold products, goods, works, services:

• completely in the reporting year, they are recognized as expenses for ordinary activities (clause 9 of PBU 10/99).

Cost of purchased goods in accounting it is formed:

• based on the cost of purchasing them. Transportation costs for the delivery of goods are accounted for separately on account 44 "Sales costs".

On disposal financial investments their assessment is carried out at the initial cost of each unit of accounting for financial investments.

The costs incurred by the organization in the reporting period, but relating to the next reporting periodsare reflected in the balance sheet:

• in accordance with the conditions for recognizing assets established by regulatory legal acts on accounting, and are subject to write-off in the manner prescribed for the write-off of the value of assets of this type (clause 65 of the Regulations on accounting and reporting).

Costs that were previously accounted for by the organization as part of deferred expenses with reflection on account 97, they are not transferred to accounting registers. In the balance sheet, these costs are reflected in accordance with the conditions for recognizing assets established by regulatory legal acts on accounting, and are subject to write-off in the manner prescribed for the write-off of the value of assets of this type.

Non-exclusive rightsfor software products and other similar intangible objects that are not intangible assets in accordance with RAS 14/2007:

• are accounted for on account 97 "Deferred expenses" and are written off to expenses on a monthly basis in equal parts during the term of the contract (clause 39 of PBU 14/2007).

In the balance sheet, these costs are reflected in accordance with the conditions for recognizing assets established by regulatory legal acts on accounting, and are subject to write-off in the manner prescribed for the write-off of the value of assets of this type.

Provisions for future expensesfor the payment of vacation pay are recognized as an estimated liability and are reflected in the account for accounting for reserves for future expenses. The amount of the estimated liability is included in other expenses. The amount of the estimated liability is determined on the basis of the entire amount of vacation pay, due, but not paid by employees at the reporting date (paragraphs 17, 18, 19 of PBU "Estimated liabilities, contingent liabilities and contingent assets").

Provisions for future expenses and paymentsin 2011, the creation of which is not obligatory in accordance with the current legislation, are not created.

Loans and credits received are accounted for as part of short-term or long-term borrowed funds, in accordance with the terms of the agreement, namely:

• With a maturity not exceeding 12 months, loans and credits are accounted for as part of short-term debt on loans and borrowings;
• With a maturity of more than 12 months - as part of long-term debt on loans and borrowings.

Long-term payables translationdebts on loans and credits received are not made into short-term payables.

Interest charges and / or discounts on bonds are reflected in:

• other expenses in those reporting periods to which these accruals relate.

General director

Fomin Ivan Vladimirovich __________________ (signature)

Chief Accountant

Ivanova Elena Sergeevna __________________ (signature)

Until 2013, the explanatory note was part of the financial statements. But after certain legislative changes, it ceased to be part of the reporting, although the law states that taxpayers can provide additional information that they consider useful.

According to the current legal regulation, the financial statements also have attachments. As attachments, you can specify a report on changes in equity, a report on the intended use of funds, explanations to and. What features are explained and how should they be compiled?

General Provisions

As mentioned above, they are part of the annual financial statements. At the same time, they may not be presented by non-profit organizations and public associations that are not engaged in entrepreneurial activity and do not have a turnover for the sale of products or goods.

Explanations can be made both in text form and in tables. At the same time, companies have the ability to independently determine the content. But in the corresponding order of the Ministry of Finance of the Russian Federation (N 3 of 02.07.2010) recommended forms are presented.

During their registration, certain requirements must be observed:

• all must be numbered;
• the number must be indicated in the column according to the corresponding lines.

You need to be aware that, according to the current legal regulation, they are not considered a separate reporting form, but are only an appendix to the financial statements. In fact, this is a transcript for it. The explanations to the balance sheet and the income statement are divided into specific sections.

These include:

• financial investments;
• estimated liabilities;
• production costs;
• stocks;
• securing obligations, etc.

Each section consists of one or more tables. Explanation lines must be encoded. The compilation of explanations can be done using the word program.

The legislative framework

According to the current legislative requirements, the financial statements must reflect reliable data that make it possible to draw up a provision on:

• the financial position of the enterprise;
• financial results of its economic activities;
• during the reporting period.

This sphere of legal relations received its regulation in the Federal Law “On Accounting”.

When compiling explanations, it is necessary to take into account the relevant provisions of PBU 4/99 (paragraphs 24-27). It is also necessary to be guided by the norms of other provisions on accounting and subparagraph “b” of clause 4 of Order No. 66n.

For example, in the notes, it is necessary to disclose information that relates to the accounting policies of the organizations. They mainly relate to the numerical indicators of the financial statements.

At the same time, it is necessary to take into account the fact that the accompanying information is not included in the financial statements. The composition and content of such information is provided for in clause 39 of PBU 4/99. In particular, an enterprise can provide additional information if, in the opinion of its executive body, such data are useful for interested parties.

The accompanying information may disclose such data as:

• dynamics of the company's financial indicators;
• planned development of the company;
• estimated investments;
• risk management policy, etc.

The Law “On Auditing” states that audit procedures are also carried out in relation to explanations. And additional information, as a rule, is not subject to evaluation.

An example of drawing up explanations to the balance sheet by sections

The explanations are divided into several sections.

In particular, there are the following sections:

Section 1	Dedicated to intangible assets and expenses of the enterprise for R&D, including unfinished operations.
Section 2	This part contains information on fixed assets, profitable investments in tangible assets, and other non-current assets.
Section 3	Dedicated to the financial investments of the enterprise.
Section 4	Contains information about the firm's stocks.
Section 5	It discloses information about the accounts receivable and payable of the enterprise.
Section 6	Dedicated to production costs.
Section 7	It fills in information about estimated liabilities.
Section 8	Dedicated to securing commitments.
Section 9	Dedicated to data regarding government aid.

These are the main sections that must be completed. In order to have a clearer idea of \u200b\u200bhow to fill them in, you can see an example of the preparation of explanations for the balance sheet.

Mandatory referenced data

There is certain information that must be filled out without fail. What kind of data should be filled in?

First section	Dedicated to intangible assets and, should be reflected information about the value of intangible assets, their movement. In this case, it is also necessary to indicate information about the assets that the company has created on its own, as well as those that are completely depreciated, but the company continues to use them. This section should also contain data on investments in R&D, including unfinished operations. In this case, the data must be indicated for both the current and previous reporting periods.
Section 2	It is necessary to provide information on fixed assets, profitable investments in tangible assets, as well as on other non-current assets. In this case, the data must be indicated both for the current and the previous reporting period.
Section 3	Data on the initial cost of long-term and short-term investments, as well as their changes, must be filled in. It should also reflect information about investments that are pledged by third parties.
Section 4	Dedicated to enterprise costs. In this case, it is necessary to indicate without fail information about unpaid stocks, as well as about those objects that are the subject of a pledge.
Section 5	Is quite large and is dedicated to accounts receivable and payable. It should disclose information about: borrowed funds; other obligations; borrowed funds that the company has provided to other entities; The section must contain information about doubtful debts. At the same time, it is also necessary to indicate data not only at the end of the year: it is also necessary to reflect the changes for the reporting period.
Section 6	Dedicated to production costs. It contains information about cost of sales, selling expenses, etc. Data must be indicated both for the reporting and for the previous period of time.
Section 7	It is necessary to reflect the data on the amounts of the estimated liabilities. In this case, it is necessary to indicate data both at the beginning and at the end of the reporting period. It is also necessary to provide information on the amount of recognized, settled and excess liabilities.
Section 8	Dedicated to securing commitments. Here you need to fill in the data on both received and issued security obligations. In this case, it is necessary to fill in these data for each type of security (pledge, surety, etc.).
Section 9	Dedicated to government aid. Here you need to disclose data on the received budget funds. In this case, you need to indicate their intended purpose. The data must be filled in for both the current and previous reporting periods.

This is the basic data that must be filled in. In addition to them, you can specify additional information that is not included in the accounting statements, but which may contain useful data.

Below is a description of several tables by section.

Section 1 consists of 5 tables that are dedicated to:

And section 2 consists of the following tables, which are devoted to:

• the presence and movement of fixed assets;
• unfinished capital investments (lines 5240, 5250);
• change in the value of fixed assets (lines 5260, 5270);
• other use of fixed assets (lines 5280-5286).

For example, section 4 consists of tables on:

Each section of the explanations has its own tables with specific lines, which must be completed in accordance with the requirements of the current legislation. A sample of filling out explanations in 2019 can be viewed on the Internet.

An integral part of the financial statements is an explanatory note, which is attached to the annual. The text of the document provides basic information about the results of the organization's activities for the reporting period, characteristics of indicators and a description of their dynamics.

It is also necessary to justify the accounting policy of the enterprise, the effectiveness of its application, in connection with which, the note indicates:

• a set of separate accounting rules for assets and liabilities adopted by the accounting policy;
• reasons for its change and results;
• comparative analysis of the previous period with the reporting one;
• the consequences of adjusting accounting policies in comparison with the previous reporting period;
• results of adjustments for prior periods.

The note contains information and a brief description of the directions and types of activities - current, financial and investment. The document must indicate the main financial indicators that are of great importance and influence on the final result of activities for the reporting period, as well as the amount of profit and its distribution.

When submitting annual reports, small businesses do not need to draw up explanatory notes to the general set of documents. In accordance with the law, such an obligation to the tax authorities is not provided for them. If the organization uses the general taxation system (when revenue is determined from the volume of sales of goods or services), then in this case it is necessary to separately indicate the amount that is to be paid to the budget.

The characteristics of the indicators should contain:

• data on fixed assets of the enterprise: their receipt, initial and residual value, period of use and disposal;
• data on intangible assets;
• information about investments and investments;
• information about the general technical level of products or services provided.

The dependence and dynamics of their indicators can be reflected in graphical form, tabular or supported by diagrams.

An important part of the explanatory note is the conducted analytical studies of the actual performance indicators, a description of how exactly the property and financial situation of the enterprise has changed.

For short-term planning of activities, financiers reflect in the document the coefficients: current liquidity, solvency, and the ability to manage with their own funds. In long-term planning, investment flows, their volume, investment period, payback periods are assessed and the time point is calculated when the invested funds will begin to bring profit, and external investors are assessed.

Business activity is a serious indicator, since sales volumes and income directly depend on the reputation of the company, the customer base, the availability of export supplies, the degree of use of own funds and the level of fulfillment of the planned indicators.

The final part of the note describes the dynamics of key indicators over the past several years, planned long-term and short-term capital investments, as well as other financial and economic measures aimed at improving performance.