What forms are not included in the annual reporting. Annual reporting: forms and terms

At the end of 2016, all organizations must submit annual financial statements. We will tell you about its composition, deadlines and addresses of reporting in our consultation.

Composition of the annual financial statements 2016.

The annual financial statements consist of a balance sheet, a statement of financial results and appendices to them (Part 1, Article 14 of Federal Law No. 402-FZ dated 06.12.2011).

Statement of changes in equity;
Traffic report Money;
Report on the intended use of funds (for non-profit organizations);
other applications (explanations).

We talked about the composition of the reporting of organizations that have the right to apply simplified accounting in.

Forms of annual financial statements for 2016 were approved by the Order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n.

Here are easy-to-download forms of annual financial statements for 2016 with the "Code" column:

The form of the explanatory note to the 2016 annual financial statements has not been approved, therefore the organization determines the format and procedure for submitting explanations on its own. Explanations can be made in tabular or textual form. When forming explanations in the tabular form of the organization, it is necessary to take into account the example given in Appendix No. 3 to the Order of the Ministry of Finance of Russia dated 02.07.2010 No. 66n.

When and where to submit annual accounts

Organizations are required to submit annual financial statements at their location no later than March 31 at the following addresses:

to the tax office (clause 5 clause 1 article 23 of the Tax Code of the Russian Federation);
territorial body of statistics (Article 18 of the Federal Law of December 6, 2011 No. 402-FZ).

If March 31 coincides with a day off, it will be possible to submit reports no later than the next business day (clause 7, article 6.1 of the Tax Code of the Russian Federation).

For 2016, annual reports must be submitted to the IFTS and Rosstat.

The financial statements submitted to the IFTS on paper must be drawn up on machine-readable forms.

Machine-readable forms of financial statements in PDF can be downloaded from.

If the organization is subject to mandatory audit (Article 5 of the Federal Law of December 30, 2008 No. 307-FZ), as part of the annual financial statements, an audit report must also be submitted to Rosstat, which confirms the reliability of the financial statements submitted (clause 5 PBU 4/99). If at the time of submission of reports to the statistical authorities, the audit in the organization has not been completed, it will be possible to submit the conclusion later. This must be done no later than 10 business days from the day following the date of the audit report, but must be done by December 31 of the year following the reporting year inclusive (clause 2, article 18 of the Federal Law of December 6, 2011 No. 402-FZ).

Organizations are not required to submit an audit report to the tax office.

Each organization, regardless of whether it works under the general taxation system (OSN) or under the simplified one (STS), is required to submit annual accounting and tax reporting (hereinafter, reporting documentation - OD). Annual reporting is the most capacious of the information included in it about the work of the enterprise, therefore it is considered very important. Compilation of OD has many goals. The accounting OD of the company is of interest not only to the authorities, but also to the enterprise itself.

The meaning of compiling OD

Any OD, whether quarterly or annual, contains information about the current financial position of the company. This information is necessary for state bodies (hereinafter referred to as GO) to present the situation about the real state of affairs of the enterprise. On the basis of reports from firms, the authorities compile general statistics, which are the basis for analysis and adoption. various solutions at the state level. Also, GOs, using the information provided, monitor the conduct of the company's activities, and in case of any shortcomings, omissions or violations, they impose various fines on the company.

In addition to civil defense, OA is also necessary for enterprises themselves. Obtaining regular information about the financial situation of the organization helps its leaders to make various management decisions. OD is very important for the stable operation of the entire enterprise and the realization of its development prospects.

Users of accounting information

Quarterly and annual reports are a summary form of accounting information about the enterprise. Accounting information always has users, that is, those who use this information for various purposes, which were announced above. All users of accounting information are divided into internal and external. The internal ones include heads of firms, higher organizations (if any), management units (if the enterprise is large). External users include the Federal State Statistics Service (Rosstat), the Federal tax office(FTS), Pension Fund (PFR), Social Insurance Fund (FSS). External users also include any individuals and legal entities, since the accounting OD of any company must comply with the principles of transparency and accessibility to any user.

The above external users of accounting information, with the exception of individuals and not specified legal entities, impose liability on the firm if it does not submit the OD on time. In case of delay, the GO has the right to impose a fine not on the company.

Types of OD

OD is divided into types: statistical, operational, accounting, tax. Statistical OD is intended to be submitted to the statistical authorities. The purpose of operational OD is operational accounting at the enterprise. This type of OD includes those things that are not reflected in the accounting OD, but are also necessary for the normal operation of the company. These things include employee attendance, production capacity etc. A characteristic feature of operational OD is the time of its provision, which, as a rule, is equal to one working day. Accounting OD reflects the financial state of affairs of the enterprise. Tax ML is formed for the purposes tax accounting at the enterprise.

Accounting OA, in turn, is subdivided according to frequency and volume. According to the frequency, OD is quarterly (intra-annual) and annual. In accordance with the law, accounting OD must be incremental, that is, documentation for the first quarter must include information only from the first quarter of the year, OD for the second quarter must contain information from the first and second quarters, and so on. The annual report includes information for all four quarters.

In terms of volume, the organization's quarterly and annual reporting can be primary and consolidated (consolidated). If the enterprise has subsidiaries, then the accounting OD within a single subsidiary or within itself will be primary. Consolidated OD is made up of all primary securities of subsidiaries and the parent organization, inclusive.

OD requirements

The main requirements for the preparation of OD are relevance, integrity, reliability, comparability, timeliness.

The relevance of the data characterizes the OD as a set of information about the position of the enterprise on a specific date. You cannot provide OD, for example, for the third quarter, in which information for the second will be given.
Integrity means providing information in the report on the operation of the enterprise, covering all areas of its activity and the financial position of subsidiaries (if any).
The reliability of OD enables any user of this information to be sure that it reflects the real state of affairs of the enterprise.
For the purposes of comparing firm performance in different periods time, the OD must comply with the principle of comparability, that is, it must have units of measurement common to all periods of its operation.
The timeliness of quarterly or annual financial statements obliges the enterprise to provide ML in periods strictly defined by law.

In addition to the above requirements, the OD must also meet such principles as mandatory, unity of forms and methods, simplicity, public accessibility, brevity, clarity, publicity.

The procedure for compiling the OD

The order of compilation can be conditionally divided into two stages: preparation and formation. At the preparation stage, all the necessary information is collected to form the OD. Also at this stage it is very important to detect and correct (if detected) various errors in accounting, since their presence in quarterly or annual tax reporting can cause fines from the tax authorities for distorting the true state of affairs of the organization. At the stage of formation, the process of compiling the OD takes place. After completion of both stages, the documentation must be signed by the head, the chief accountant of the company and have seals.

Errors in OD

All errors identified at the stage of preparation of the OD, the organization is obliged to correct. Errors are divided into significant and insignificant. An error that affects the management accounting of internal users of this accounting information is recognized as significant. That is, if it is able to greatly change the strategy of the economic activity of the enterprise. Similarly, a significant error is defined for external users. In other cases, the error is regarded as insignificant, but it needs to be corrected.

Any errors can be freely corrected before the annual reporting is submitted and approved by the GO or other internal or external users. If the OD has already been handed over to users, but has not yet been approved by them, then it is necessary to send the corrected OD to them with a note that the old version has been replaced.

There are two options for correcting significant errors. By reflecting the identified results of errors on account 84 "Retained earnings" or retrospective recalculation.

Main forms of annual reporting

Forms of OD, which are required to provide to the civil defense all enterprises: both large and small, are completed forms of accounting. balance sheet (No. 1) and a form (No. 2, otherwise called a profit and loss statement). In addition, attachments must be attached to the balance sheet: change report form. capital (No. 3) and the form of the report on the movement. den. funds (No. 4). An explanatory note should also be attached to the balance sheet, highlighting those things in the activities of the company that cannot be represented by numbers. Enterprises operating under the simplified tax system may not provide forms 3 and 4. These reports must be submitted to the Federal Tax Service and Rosstat at the end of the year or at the beginning of the next (for the previous one). At the same time, an individual entrepreneur, regardless of his taxation system (DOS or STS), may not provide an annual balance sheet and investments to the Federal Tax Service, but must also submit them to Rosstat once a year.

The above composition of the annual reporting is basic, but not exhaustive.

List of annual OD for firms on DOS

Below is a list and deadlines for annual reporting for organizations working on DOS:

VAT declaration - until the end of January (FTS).
Form 3-NDFL (for individual entrepreneurs) - until the beginning of May (FTS).
Form 1-IP (for individual entrepreneurs) - until the beginning of March (Rosstat).
employees - until the end of January (FTS).
Three types of tax declarations (property tax, transport tax, land tax) - until the end of January (FSS).

List of annual OD for firms on the simplified tax system

Below is a list and deadlines for annual reporting for organizations operating under the simplified tax system:

Form 4-FSS - until the end of January (FSS).
Form RSV-1 - until mid-February (PFR).
The average number of employees - until the end of January (FTS).
Two types of tax declarations (transport tax, land tax) - until the end of January (FSS).
Declaration of the USN - until the end of March (FTS).
Forms 6-NDFL, 2-NDFL - until the beginning of April (FTS).
Confirmation of the main type of activity (not for individual entrepreneurs) - until mid-April (FSS).
Form PM (for small businesses) - until the end of January (Rosstat).
Balance sheet and investments - until the end of March (FTS, Rosstat).

Every year, business entities following the results of the reporting period in without fail submit to the authorized state bodies information on the results of their activities, based on the provisions enshrined in the Federal Law "On Accounting" dated 06.12.11 N 402-F3. It defines the legal basis for the regulation of accounting, as well as the mechanism and general procedure for its preparation.

According to this law, information about each economic entity Russian Federation is systematized using certain, accepted and approved by the state standards of accounting, and transferred to the federal authorities to perform a number of functions, which in general are control and supervision over the movement of enterprise funds.

Annual and interim financial statements

Of course, in addition to annual reporting, enterprises, depending on their form and taxation regime, there are also other types that are submitted by the enterprise for the reporting year. We are talking about interim financial statements, which are submitted once a month, quarter, six months and nine calendar months, but it differs significantly from the annual one. It can be said that the composition of the annual financial statements provides, in general, similar accounting data - the balance sheet of the enterprise, as well as the statement of financial results and appendices to them, however, these data are compiled from different information and have different volumes.

The interim balance sheet is compiled for a shorter reporting period and is only an abbreviated form of reporting, and the annual balance sheet is submitted at the end of the year, it is final and therefore represents the summation and generalization of all data on the financial and property condition of the enterprise.

In addition, to the submitted reports, the Regulation on accounting PBU 4\99 also provides for the provision of an explanatory note (explanations to the balance sheet and report), as well as an audit report for enterprises that are required to audit on a mandatory basis. In addition to them, other additional explanations or indicators may be required if the submitted reports are insufficient to draw up a complete picture of the state of the enterprise.

The obligation to keep accounting records of the enterprise is assigned to all entities that operate on the territory of the Russian Federation. The law establishes only one exception to general rule- for enterprises that are on the simplified tax system (STS), which are required to keep records of fixed assets, as well as intangible assets, which means that full-fledged accounting is not mandatory for them. Thus, for enterprises on the simplified tax system, it is enough to keep a Book of Accounting for Income and Expenses, as well as documents attached to it confirming the income received and expenses incurred.

But if we are talking about an LLC that pays dividends to its participants, then in order to correctly divide the net profit, the Chart of Accounts (Order of the Ministry of Finance dated 10.31.00 N 94n), as well as Instructions for its application, must be taken into account. The plan and the Instructions to it imply the determination of profit, based precisely on accounting data. This rule is also confirmed by the letter of the Ministry of Finance dated February 17, 2008 N 03-04-06-01 / 6, drawn up in response to a request to clarify the procedure for determining profit in order to pay dividends to participants.

On the one hand, the annual financial statements, which must be drawn up strictly according to methodological recommendations, is another serious concern for the head of the enterprise and his accounting department. On the other hand, it also performs a number of functions, among which the main one is the calculation of all taxes due from the profit of the enterprise to the budget. In addition, annual financial statements give the manager a complete picture of the amount of revenue, turnover of the enterprise, as well as problems and debts, both to counterparties and to fiscal authorities.

The procedure for compiling financial statements

Each enterprise, which is obliged to maintain full-fledged financial statements, first of all determines its own accounting policy, draws up a plan of accounts used, forms of primary documents, approves the rules for document flow, as well as the procedure for conducting an inventory. Since the annual financial statements are formed from articles that include indicators of the performance of the enterprise on the basis of reconciliations and calculations, it is the inventory that becomes the first stage of reporting. An approximate procedure for compiling the financial statements of an enterprise is as follows:

Inventory. It is carried out on the basis of the Order of the head of the enterprise, in accordance with the requirements of the Guidelines (dated 13.06.95 N 49 and dated 28.12.01 N 119n.), With the mandatory participation of an approved commission.
Reconciliation of mutual settlements with counterparties - creditors and debtors of the enterprise, as well as the budget, extra-budgetary funds and other organizations.
Registration of all accounting entries based on the first two stages done.
Closing the company's accounts in order of lowest priority - since the purpose of this reporting is to collect data, in fact, on the size and change in the company's income over the past year, therefore, the most important accounts of the company's income and expenses are closed last.
Entering data into the financial statements of the established form with the simultaneous determination of the information that the company will indicate in the explanatory note for tax authority.
, including the data of subsidiaries, if any.

Due to the fact that it is the annual reporting that is being formed, all stages of this reporting procedure, including inventory and reconciliations, should be as close as possible to the reporting date and carried out no more than two months before the end of the reporting period. The data themselves, according to the law, must include the results of the reporting calendar year in the period from January 1 to the end of the year, that is, to December 31 inclusive. If the company has just registered, and the date of its registration falls on the period before October 1, then reporting is generated from the date of registration to the end of the reporting year. If the enterprise is registered later than October 1, then reporting in this case is submitted for the period from the date of registration to the end of the next calendar year.

Reporting Forms

Any financial statements are formed and submitted to the authorized bodies on the basis of approved standard forms. Regardless of the form, reporting must contain:

the name of the form in which it is drawn up,
the date of the specific reporting period for which the report is submitted,
name of the organization and its legal form
the procedure (form) for reporting indicators.

To date, the following standard reporting forms are provided:

No. 1 "Balance sheet"
No. 2 "Profit and Loss Statement"
No. 3 Statement of changes in equity
No. 4 “Cash flow response”
No. 5 "appendices to the balance sheet"
No. 6 "Report on the targeted use of funds received".

In addition to those indicated, an explanatory note is submitted to the annual balance sheet, as mentioned above. An important condition for the preparation of reports for any of the accepted forms is the absence of blots and erasures.

Normative acts regulating the procedure for compiling financial statements provide for the inclusion in the statements of indicators not only of the reporting year, but also, at least, indicators of the previous two reporting years. For indicators of previous reporting periods, the forms provide for the appropriate columns. An enterprise can present indicators for a greater number of years in the reporting - in this case, the enterprise independently provides and enters an additional number of necessary columns in the reporting.

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When compiling and presenting financial statements, it is necessary to be guided by federal law November 21, 1996 "On Accounting", Regulation on Accounting "Accounting Statements of the Organization" ( PBU 4/99) approved by order Ministry of Finance of Russia dated July 6, 1999 N 43n, other provisions on accounting, Chart of accounts accounting of financial and economic activities of organizations and instruction on its application, approved by order Ministry of Finance of Russia dated October 31, 2000 N 94n.

In accordance with by order Ministry of Finance of Russia dated July 22, 2003 N 67n "On the forms of financial statements of organizations" and Regulation on accounting "Accounting statements of the organization" (PBU 4/99) for organizations that are legal entities under the legislation of the Russian Federation (except for credit organizations, insurance organizations and budget institutions), the annual financial statements include the following forms:

§ balance sheet (form N 1);

§ income statement (form N 2).

Also, as appendices to the balance sheet and income statement, financial statements are compiled:

§ statement of changes in equity (Form No. 3);

§ cash flow statement (Form N 4);

§ appendix to the balance sheet (form N 5);

§ report on the intended use of the funds received (form N 6).

In addition, the reporting includes an explanatory note and an auditor's report confirming the accuracy of the organization's financial statements if it is subject to mandatory audit in accordance with federal laws.

If the organization independently decided to audit the financial statements, the audit report confirming the reliability of the financial statements is also included in the financial statements.

Organizations receiving budgetary funds, as part of their financial statements, must submit reporting information on the nature of the use of budgetary funds in the forms established by the Ministry of Finance of Russia.

Financial statements as a unified system of data on the financial position of the organization, the financial results of its activities and changes in its financial position are compiled on the basis of accounting data.

Small businesses that are not required to conduct an audit of the reliability of financial statements in accordance with the legislation of the Russian Federation may decide to present financial statements in an abridged version in the amount of indicators for groups of balance sheet items and for income statement items without additional decoding in the specified forms and have the right not to submit as part of the financial statements a statement of changes in capital (form N 3), a cash flow statement (form N 4), an appendix to the balance sheet (form N 5), an explanatory note.

Small businesses that are required to conduct an audit of the reliability of financial statements in accordance with the legislation of the Russian Federation have the right not to submit as part of their financial statements a statement of changes in capital (form N 3), a cash flow statement (form N 4), an appendix to the accounting balance sheet (form N 5) in the absence of relevant data.

Non-profit organizations may not submit as part of their financial statements a statement of changes in capital (Form No. 3), a statement of cash flows (Form No. 4), an appendix to the balance sheet (Form No. 5) in the absence of relevant data. It is recommended that non-profit organizations include in their financial statements a report on the intended use of the funds received (Form No. 6).

Public organizations (associations) that do not carry out entrepreneurial activities and do not have, apart from the retired property, turnover on the sale of goods (works, services), as part of their financial statements, they do not submit a statement of changes in capital (form N 3), a cash flow statement (form N 4), appendix to the balance sheet (form N 5) and an explanatory note.

The presented financial statements are attached to the cover letter of the organization, drawn up in accordance with the established procedure and containing information on the composition of the presented financial statements.

The financial statements should include indicators necessary to form a reliable and complete picture of the financial position of the organization, the financial results of its activities and changes in its financial position.

However, it should be borne in mind that certain indicators that are not material enough to require separate presentation in the balance sheet and income statement may be significant enough to be presented separately in the explanatory notes to the balance sheet and income statement and losses. This means that when using standard forms No. 1 and 2, special decoding tables will be included in the explanatory note, revealing the features of the content of a particular reporting article. Thus, indicators can be:

material enough to require separate presentation in the balance sheet and income statement quality characteristics will be presented in the explanatory note);

not material enough to be presented separately in the balance sheet and income statement, but material enough to be presented separately in the explanatory notes to these forms;

immaterial both for a separate presentation in the balance sheet and income statement, and for presentation in the notes to these forms.

An indicator is considered material if its non-disclosure may affect the economic decisions of interested users taken on the basis of reporting information. The decision by the organization of the question of whether this indicator is significant depends on the assessment of the indicator, its nature, and the specific circumstances of occurrence. An organization may decide when an amount is recognized as material, the ratio of which to the total of the relevant data for the reporting year is at least 5%.

At the same time, the practice of applying a 5% materiality level for indicators to disclose them in the financial statements indicates that there are exceptions to this rule. This means that there are assets and business transactions to which the requirement of materiality does not apply. Such operations include, for example, operations with precious metals.

When preparing financial statements, the requirements of regulatory legal acts on accounting for the disclosure of information about changes in financial statements must be met. accounting policy that had or could have a significant impact on the financial position, cash flow or financial performance of the organization, on transactions in foreign currency, on inventories, on fixed assets, on the income and expenses of the organization, on the consequences of events after the reporting date, on the consequences of contingent facts of economic activity, as well as the disclosure in the financial statements of one or another information about the assets, capital, reserves and liabilities of the organization. Such disclosure can be carried out by the organization by including the relevant indicators, tables, transcripts directly in the forms of financial statements or in an explanatory note.

The organization may also provide additional information related to the financial statements, if executive agency considers it useful for interested users in making economic decisions. It reveals:

~ dynamics of the most important economic and financial indicators of the organization's activities over a number of years;

~ planned development of the organization;

~ prospective capital and long-term financial investments; borrowing policy, risk management; activities of the organization in the field of research and development work;

~ environmental protection measures;

~ other information.

The organization can present in the profit and loss statement (form N 2) the indicators given in the "Explanation of individual profits and losses" section of the sample form in the form of transcripts to the relevant report items ("including" or "of them").

Separate indicators included in the appendix to the balance sheet (form N 5) according to the sample form can be presented in the form of independent forms of financial statements or included in the explanatory note.

When an organization submits annual financial statements to the territorial body of the State Committee of the Russian Federation on Statistics, in accordance with federal law"On Accounting", in the event that an indicator formed in accounting is included in the forms of annual financial statements, the data for which are processed in accordance with the established procedure in state statistics bodies, organizations put down line codes for the corresponding indicator, approved by order Goskomstat of Russia N 475 and the Ministry of Finance of Russia N 102n dated November 14, 2003 "On the codes of indicators of the annual financial statements of organizations, the data on which are subject to processing in state statistics bodies."

Wherein non-profit organizations when adopting the balance sheet form ( form N 1) v section"Capital and reserves" instead of the groups of articles "Authorized capital", "Reserve capital" and "Undistributed profit (uncovered loss)" should include the group of articles "Target financing".

There should not be any erasures and blots in the forms of financial statements.