According to our legislation regulating activities in the field of accounting, a simplified financial statements for 2016 by certain legal entities that are small. This benefit makes life much easier for accountants, because the amount of documentation to be prepared is greatly simplified, full reporting includes several forms at once - balance sheet, financial statement financial results, statement of changes in equity, statement of movements Money and report on intended use funds. Although it used to be even simpler - “kids” in special regimes did not have to submit reports at all. But now it is needed, albeit in a truncated form.
The financial statements of a small enterprise consist of only two forms. Also, simplified financial reporting consists of a much smaller number of lines than conventional reporting, since the information is displayed in a more aggregated manner.
A simplified reporting form was introduced into our legislation relatively recently; reporting for 2013 could already be submitted using a new simplified form.
Composition of financial statements 2016 for small enterprises
Let us remind you what kind of boo. reporting is submitted by small enterprises - this is balance sheet, a report on financial results and a report on the intended use of funds. Companies that deal entrepreneurial activity, submit two forms - a balance sheet and a statement of financial results. Companies engaged in non-commercial activities submit a balance sheet and a report on the intended use of funds. But if you need to provide Additional information, for rate financial condition company, then the company has the right to submit a larger number of forms that disclose the missing information.
Reporting of small businesses 2016 (knd 0710096) is used to submit information on activities for 2015 and 2016; before this time, other forms were used.
Accounting statements of small enterprises in 2017 are submitted by March 31, the reporting year is 2016. The accounting financial statements of small businesses are submitted to two bodies in mandatory- These are the tax inspectorate and state statistics bodies.
It is imperative to comply with the deadline established by law for submitting reports; when it is violated, fines are imposed both on the company itself and on the employees who are responsible for submitting reports, including the director. Even if the company is not currently operating, it is still required to submit zero reports.
When there is a delay in delivery tax office, then the company must pay 200 rubles for each document not submitted. If there is a delay in submitting to the statistics authorities, the fines are much more significant - from 3 to 5 thousand rubles. And on officials fines are the same - from 300 to 500 rubles.
Simplified accounting reporting. Who rents
Which companies submit simplified financial statements? These include small enterprises, participants in the Skolkovo project, and non-profit companies. The main criteria for classifying companies as small enterprises are: number (the average payroll should be up to 100 people) and profit should not exceed 800 million per year. There are other criteria; they are listed in the legal act regulating the development of small and medium-sized businesses in Russia (Article 4 of Law No. 209-FZ). Simplified accounting statements for small businesses in 2017 cannot be submitted by companies that have a mandatory audit, housing and construction cooperatives, microfinance firms, state-owned enterprises, notaries, lawyers, parties, etc. That's why joint stock companies cannot resort to this form of reporting, since they have a mandatory audit.
Individual organizations have the right to conduct accounting in a simplified form and create simplified financial statements. Such organizations include: small businesses, Skolkovo project organizations and non-profit organizations (except those recognized as foreign agents).
Simplified balance sheet
At the same time, small businesses can choose the form for preparing financial statements independently. They can provide reporting using both general and simplified forms. The composition of the reporting will depend on this. Thus, for small enterprises, special forms of simplified financial statements have been approved, given in Appendix 5 of Order No. 66n of the Ministry of Finance of Russia dated July 2, 2010. The composition of simplified financial statements is as follows:
- Balance sheet;
- Income statement.
If an enterprise needs to provide any additional information, and the simplified reporting forms do not contain the required columns, then general reporting forms can be used.
Thus, small businesses decide on their own which forms to submit financial statements. The main thing that decision was reflected in the accounting policies.
Requirements for filling out a simplified balance sheet
The annual balance sheet must contain data on the assets and liabilities that the organization has at the end of the reporting year, that is, as of December 31. Additionally, information on previous years, that is, as of December 31 last year and December 31 of the year before. For example, a balance sheet prepared by an enterprise for 2017 should contain data as of December 31, 2017, December 31, 2016 and December 31, 2015.
All last year's information is taken from last year's reports. And for indicators on this year information is taken from sources such as:
- The balance sheet for the organization as a whole for the reporting year;
- Indicators of accrued interest on credits (loans) for the reporting year.
If there is no data to fill out any balance line, it is not filled in and a dash is placed.
Procedure for filling out a simplified balance sheet
| Balance line | Accounting account |
| Assets | |
| 1150 "Material outside current assets» | Sum of indicators: · Account 01 “Fixed assets” minus account 02 “Depreciation of fixed assets” · Balance on account 07 “Equipment for installation” · Account balance 08 “Investments in non-current assets” |
| 1170 “Intangible, financial and other non-current assets” | Sum of indicators: · Account 04 “Intangible assets” minus account 05 “Amortization intangible assets» · Balance on account 08 “Investments in non-current assets” (in relation to expenses for the development of mineral resources) · Account balance 09 “Deferred tax assets» · Account balance 58 “Financial investments” If there are no balances on these accounts, then a dash is placed |
| 1210 "Stocks" | Sum of indicators: · Account balance 10 “Materials” · Account balance 20 “Main production” · Account balance 41 “Goods” · Account balance 43 “Finished products” · Account balance 44 “Sales expenses” If other accounts are used in accounting, then Inventories are calculated according to general rules drawing up a balance sheet |
| 1250 “Cash and cash equivalents” | Account balance amount: · 50 "Cashier" · 51 " Current accounts» · 52 " Currency accounts» · 57 “Translations on the way” |
| 1230 “Financial and other current assets” | Amount of debit balance on accounts: · 70 “Settlements with personnel for wages” · 75 “Settlements with founders” Less the credit balance on account 63 “Provisions for doubtful debts” |
| 1600 Balance | Sum of indicators by row: 1150+1110+1210+1250+1240 |
| Passive | |
| 1300 "Capital and reserves" | 80 “Authorized capital” 82 “Reserve capital” 83 “Additional capital” 84 “Retained earnings” Less the amount of debit balance on accounts: 81 “Own shares (shares)” 84 “Retained earnings” |
| 1410 “Long-term borrowed funds” | Credit balance on account 67 “Calculations for long-term loans and loans" |
| 1450 “Other long-term liabilities” | This line is not filled in by small businesses, so a dash is placed |
| 1510 “Short-term borrowed funds” | Credit balance on account 66 “Settlements on short-term loans and borrowings” |
| 1520 “Accounts payable” | Amount of credit balance on accounts: · 60 “Settlements with suppliers and contractors” · 62 “Settlements with buyers and customers” · 76 “Settlements with various debtors and creditors” · 68 “Calculations for taxes and fees” · 69 “Calculations for social insurance and provision" · 70 “Payroll calculations” · 71 “Settlements with accountable persons” · 73 “Settlements with personnel for other operations” · 75-2 “Calculations for payment of income” |
| 1550 "Others" Short-term liabilities» | Account balance amount: · 98 “Deferred income” · 96 "Reserves" upcoming expenses» · 77 “Deferred tax liabilities” |
| 1700 Balance | Sum of indicators by row: 1310+1410+1450+1510+1520+1550 |
After filling out all balance sheet terms, you need to check whether the amount of assets and liabilities of the balance sheet is equal. If equality is observed, the balance is considered to be compiled correctly, and if the amounts do not agree, then errors were made in filling out the balance.
The procedure for filling out a simplified statement of financial results
| Report line | Accounting account |
| 2110 "Revenue" | Difference of indicators: · Turnover on the credit of the “Revenue” subaccount to the “Sales” account · Turnover by debit of the “VAT” subaccount to the “Sales” account |
| 2120 “Expenses for ordinary activities” | Amount by debit of subaccounts to account 90 “Sales”, on which accounting is kept: · Cost of sales · Administrative expenses |
| 2330 “Interest payable” | The amount of accrued interest on loans for the current year is indicated. The indicator is indicated in brackets, no minus sign is used. |
| 2340 “Other income” | Difference of indicators: · Turnover on the credit of the subaccount “Other income” to account 91 “Other income and expenses” · Turnover on the debit of the “VAT” subaccount to account 91 “Other income and expenses” |
| 2350 “Other expenses” | Difference of indicators: · Turnover on the debit of the subaccount “Other expenses” to account 91 “Other income and expenses” · Indicator for line 2330 “Interest payable” The indicator is indicated in brackets, no minus sign is used. |
| 2410 “Profit taxes (income)” | · If an organization pays income tax, then the value of line 180 of sheet 02 of the income tax declaration is recorded · If the organization is on the simplified tax system (income), then indicate the difference in indicators on lines 133 and 143 of section 2.1.1 of the declaration according to the simplified tax system · If the organization is on the simplified tax system (income minus expenses), then indicate the indicator on line 273 of section 2.2 of the declaration under the simplified tax system. When paying the minimum tax, the indicator is indicated on line 280 of section 2.2 of the declaration according to the simplified tax system. · If the organization is on UTII, then indicate UTII amount for all quarters. The indicator is indicated in brackets, no minus sign is used. |
| 2400 “Net profit (loss)” | Calculate the value as follows: page 2110 – page 2120 – page 2330 + page 2340 – page 2350 – page 2410 |
If the resulting result of “Net profit (loss)” comes out with a minus sign, then it must be written down in the report, in brackets; the minus is not indicated. If the resulting value is positive, then there is no need to put it in brackets.
By Order of the Ministry of Finance of Russia dated August 17, 2012 No. 113n, simplified forms of the balance sheet and financial statements were introduced for small enterprises (as the profit and loss statement is called from this year). This order came into effect on October 28, 2012, so it is unlikely that anyone had time to use it when preparing reports for nine months. Meanwhile, when compiling annual reports Small businesses now have a choice of which forms to use - regular or simplified.
Reporting procedure
Composition and forms of reporting
IN general case The annual financial statements of an organization consist of a balance sheet, a statement of financial results and appendices thereto. This is indicated in Part 1 of Art. 14 of the Federal Law of December 6, 2011 No. 402-FZ “On Accounting” (hereinafter referred to as Law No. 402-FZ). For non-profit organizations, this is a balance sheet, a report on the intended use of funds and appendices to them (Part 2 of Article 14 of Law No. 402-FZ).
Please note: due to the termination of the Federal Law of November 21, 1996 No. 129-FZ “On Accounting” (hereinafter referred to as Law No. 129-FZ) there is now explanatory note is not included in the financial statements, however, by virtue of Part 1 of Art. 30 of Law No. 402-FZ continues to apply the Accounting Regulations “Accounting Statements of an Organization” (PBU 4/99), approved by Order of the Ministry of Finance of Russia dated July 6, 1999 No. 43n. According to paragraph 39 of PBU 4/99, organizations can provide additional information accompanying financial statements if they consider it useful for interested users. However, this information is not an appendix to the balance sheet and financial statements. Accordingly, there should be no reference to them in the financial statements. This was indicated in the Recommendations audit organizations, individual auditors, auditors for conducting an audit of the annual financial statements of organizations for 2012, which are annex to the letter of the Ministry of Finance of Russia dated 01/09/2013 No. 07-02-18/01 (hereinafter referred to as the letter of the Ministry of Finance No. 07-02-18/01).
As before, small enterprises have the right to prepare financial statements in a reduced volume (balance sheet and income statement). This is stated in paragraph 85 of the Regulations on Management accounting and financial statements in Russian Federation, approved by order of the Ministry of Finance of the Russian Federation dated July 29, 1998 No. 34n (hereinafter referred to as the Regulations).
The reporting forms were approved by Order of the Ministry of Finance of the Russian Federation dated July 2, 2010 No. 66n “On the forms of financial reporting of organizations” (hereinafter referred to as Order No. 66n). At the same time, for small enterprises, by order of the Ministry of Finance of Russia dated August 17, 2012 No. 113n “On introducing amendments to the order of the Ministry of Finance of the Russian Federation dated July 2, 2010 No. 66n”, simplified balance sheet and financial statements forms were introduced.
For your information
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The criteria for classifying persons as small businesses are prescribed in Federal law dated July 24, 2007 No. 209-FZ “On the development of small and medium-sized businesses in the Russian Federation” (hereinafter referred to as Law No. 209-FZ) and Decree of the Government of the Russian Federation dated July 22, 2008 No. 556 “On the maximum values of revenue from the sale of goods (works, services) ) for each category of small and medium-sized businesses." We are talking about the following here:
- Participatory share owned by legal entities, does not exceed 25% ( full list criteria for the share of participation are specified in subparagraph. 1 clause 1 art. 4 of Law No. 209-FZ).
- The average number of employees in the previous year did not exceed 100 people.
- Revenue from sales (according to tax accounting) excluding VAT or the residual value of fixed assets and intangible assets (according to accounting data) in the previous year did not exceed 400 million rubles.
Where and when to present
Annual financial statements for the past year must be submitted to the tax authority. This must be done no later than 04/01/2013, since March 31 falls on a day off (subclause 5, clause 1, article 23 and subclause 7, article 6.1 of the Tax Code of the Russian Federation). Also, no later than three months after the end of the reporting period, financial statements should be submitted to the territorial body of Rosstat (Parts 1 and 2 of Article 18 of Law No. 402-FZ).
As before, the date of reporting is considered to be the day of its mailing or the day of actual transmission (clause 47 of PBU 4/99 and clause 88 of the Regulations).
"Stocks". It is necessary to show the balances of raw materials, materials, finished products and product. Tollers reflect customer-supplied raw materials transferred for processing.
"Cash and cash equivalents." We are talking about available cash and cash equivalents (cash equivalents are highly liquid financial investments that can be easily converted into a known amount of cash and are subject to an insignificant risk of changes in value).
"Financial and other current assets." This line reflects short-term financial investments (the circulation (repayment) period is no more than 12 months after the reporting date or the duration of the operating cycle exceeds 12 months), accounts receivable and other current assets not included in other balance sheet lines. According to the clarifications of the Ministry of Finance of the Russian Federation, in the case of an organization transferring payment or partial payment on account of upcoming deliveries, receivables are reflected minus VAT subject to deduction (accepted for deduction).
The liability of a “simplified” balance sheet is as concise as the asset (see Table 2).
table 2
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"Capital and reserves". This line is intended for authorized, additional and reserve capital. The amount is also shown here retained earnings(uncovered loss).
"Long-term borrowed funds." This reflects the debt on loans and borrowings (together with interest), the repayment period for which at the reporting date exceeds 12 months.
"Other long-term liabilities." This line is intended for other long-term liabilities (the repayment period for which at the reporting date exceeds 12 months).
"Short-term borrowed funds." This takes into account debt on loans and borrowings (together with interest), the repayment period for which as of the reporting date does not exceed 12 months.
"Accounts payable". This line is intended for short-term debt to contractors, employees, budget, etc. If the circulation (repayment) period for assets and liabilities is no more than 12 months after the reporting date or the duration of the operating cycle, if it exceeds 12 months.
"Other current liabilities". This line reflects other short-term liabilities that are not included in other balance sheet lines (if the circulation (repayment) period for them is no more than 12 months after the reporting date or the duration of the operating cycle, if it exceeds 12 months). According to the explanations of the Ministry of Finance of Russia, when an organization receives payment, partial payment towards upcoming deliveries accounts payable reflected minus VAT payable (paid) to the budget. 19 . In accordance with the clarifications of the Russian Ministry of Finance, revenue is not reduced by the amount of export customs duties paid in connection with the movement of goods across the customs border.
“Expenses for ordinary activities.” The indicated line shows all expenses for common types activities without division into cost of sales, commercial and administrative.
In financial statements, all deductible or negative indicators are indicated in parentheses.
"Percentage to be paid". This line is intended for interest paid on loans and borrowings, with the exception of that part of them that is subject to inclusion in the cost investment asset. Small businesses (excluding issuers of publicly traded valuable papers) has the right to recognize all borrowing costs as other expenses.
"Other income". Other income is shown here. For example, rent(with the exception of organizations where rent is part of their main activity). Please note that other income can be recorded less expenses related to this income if the relevant accounting rules provide for or do not prohibit this or income and related expenses arising as a result of the same or similar fact economic activity, are not significant.
"Other expenses". This line reflects other expenses. For example, expenses associated with leasing assets (with the exception of organizations for which rent is part of the main activity), or expenses associated with disposal and other write-off of fixed assets.
“Taxes on profit (income).” This line is intended to reflect current income tax, amounts of changes in deferred tax obligations and assets, single tax under the simplified tax system and UTII. We remind you that small businesses have the right not to calculate deferred tax assets and liabilities.
"Net income (loss)". This line shows the resulting net profit or loss (the total amount of the calculation on the income statement).
Footnotes
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Based on the results of each reporting period filling out balances for small businesses has its own characteristics, since it is shorter than the standard form of this report and includes mainly generalized accounting figures. In our consultation, we will tell you how to correctly perceive and fill out certain lines.
General requirements
In most cases filling out a balance sheet for a small business comes on a simplified form, which approved by order Ministry of Finance of Russia dated July 2, 2010 No. 66n.
If a small company has been operating for more than a year and submits an annual report not for the first time, then any sample balance sheet for small businesses implies indicating the amount on each line:
- as of the reporting date of the reporting period (i.e. as of 12/31/2016);
- as of December 31, 2015;
- as of December 31, 2014.
Thus, information and amounts for the period 2015 must be taken from last year’s reporting. And so that fill out a simplified balance sheet form for small businesses indicators for 2016, you need:
- balance sheet for all accounts for 2016;
- statement of interest accrued for 2016 on loans and borrowings received by the company (Account 66 “Short-term loans and borrowings” and account 91 “Other income and expenses”).
You can often find example of filling out a balance sheet for a small business, where there are empty lines with dashes. Is this acceptable? Quite. After all, the balance sheet does not always have the appropriate data to fill out separate lines balance. And in this case accounting rules Dashes are allowed. The basis is clause 11 of PBU 4/99.
Then how to fill out a balance for small businesses who designed his own form? The answer is simple: if you do not work with a standard balance sheet form, then do not provide missing indicators.
Codes are assigned to the balance sheet lines of a small enterprise according to the table from Appendix No. 4 of Order No. 66n of the Ministry of Finance. In this case, you need to follow the principle: for aggregated indicators, take the code based on the indicator that has the greatest share in it.
Also, do not forget to put dashes in the remaining empty cells of the lines. This approach to Sample of filling out a balance sheet for small businesses for 2016 A year will allow you not to make mistakes or unnecessary additions, which will inevitably affect the outcome of the report.
Shown below Sample of filling out a balance sheet for small businesses which should be followed when entering amounts for each line:
How to fill in lines
Now about what procedure for filling out a balance sheet for small businesses regarding specific lines. Here you need to know the rules of the main regulations with which the activities of small businesses usually intersect.
Balance sheet asset
| Line | How to count |
|---|---|
| Tangible non-current assets | Use the formula: BALANCE 07 “Equipment for installation” |
| Intangible financial and other non-current assets | Fill in only if there is a balance on at least one account: 04 "NMA"; When there are balances on them, indicate the amount for intangible assets and long-term financial investments. It is determined according to the rules of extended reporting. |
| Reserves | Use the formula: BALANCE 10 “Materials” Please note: this formula does not apply if the company also uses other accounts to account for costs and inventories. Then the indicator is determined according to the rules of extended reporting. |
| Cash and cash equivalents | Use the formula: BALANCE 50 “Cash desk” |
| Financial and other current assets | Use the formula: Dt BALANCE of all subaccounts to accounts (62 + 60 + 68 + 69 + 70 + 71 + 73 + 75 + 76) If there are account balances 58, the amount of short-term financial investments you need to increase the indicator of this line (according to the rules for extended reporting). |
Liability balance
| Line | How to count |
|---|---|
| Capital and reserves | Use the formula: Kt BALANCE (80 + 82 + 83 + 84) |
| Long-term borrowed funds | Must be equal to Kt BALANCE 67 “Calculations for long-term loans and borrowings” |
| Other long-term liabilities | Most likely, put a dash |
| Short-term borrowed funds | Must be equal to Kt BALANCE 66 “Settlements for short-term loans and borrowings” |
| Accounts payable | Use the formula: Kt BALANCE of all subaccounts to accounts (60 + 62 + 76 +68 + 69 + 70 + 71 + 73) |
| Other current liabilities | Fill in when there are balances on at least one of the accounts: 98 “Deferred income”; Calculate the total credit balance for them. And if there are no leftovers, put dashes. |
When it came to an end filling out the balance sheet for small businesses for 2016 year, be sure to check the most key equation throughout this document - assets and liabilities (p. 1600 = p. 1700). If this is not observed, look for an error.
In our opinion, it makes no sense to give a specific example of filling out a balance sheet for small businesses for 2016, since each small company has a completely different composition of assets and liabilities, as well as account turnover. The rules outlined above will help you fill out the balance lines with the correct amounts.
Accounting statements are a set of documents of a certain content, compiled according to accounting data (Clause 1, Article 13 of the Law “On Accounting” dated December 6, 2011 No. 402-FZ). Accounting is not mandatory for individual entrepreneurs, private practitioners and departments foreign companies keeping records according to the rules Tax legislation(clause 2 of article 6 of law No. 402-FZ). Accordingly, accounting is not mandatory for them. But the legal entity must prepare and submit it (subclause 5, clause 1, article 23 of the Tax Code of the Russian Federation).
For information on what medium, electronic or paper, it is possible to submit accounting records to the Federal Tax Service, read the material “Accounting does not have to be submitted electronically” .
Today there are 2 options by which accounting records are formed (order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n):
- full;
- simplified, which can be used by legal entities that have the right to conduct accounting according to simplified rules.
Simplification of reporting implies the possibility of drawing up 3 forms of reporting in a reduced volume:
You can submit your reports as follows: on paper, and via electronic communication channels. To submit simplified reporting for 2018 in electronic form, a special electronic format was established by letter of the Federal Tax Service of Russia dated July 16, 2018 No. PA-4-6/13687@.
Reporting for small businesses for 2018: are there any changes?
Who has the opportunity to simplify accounting and, accordingly, reporting? The answer to this is given by clause 4 of Art. 6 of Law No. 402-FZ. The list of such entities is given in the table:
At the same time, the listed entities must meet the conditions specified in paragraph 5 of Art. 6 of Law No. 402-FZ, for example, are not subject to mandatory audit, not to be a government organization, political party, do not engage in microfinance, etc.
The forms of simplified reports are given in the current version of the order of the Ministry of Finance of the Russian Federation dated July 2, 2010 No. 66n. The table below reveals which reports are required for bookkeepers, as well as the features of special forms:
|
Is the report required for bookkeepers? |
Is there a special simplified template? (order No. 66n, appendix 5) |
Features of the simplified report |
|
|
Financial statements |
|||
|
It has enlarged articles that group several elements. If any indicator is significant, it must be highlighted separately |
|||
|
Income statement |
There is no division by type of expenses for core activities, not allocated current tax on profit and other indicators that are likely to be insignificant for bookkeepers |
||
|
Applications |
|||
|
Statement of changes in equity |
|||
|
Cash flow statement |
No for insignificant indicators |
No, the general one is used, taking into account the materiality of the indicators |
|
|
Report on the intended use of funds |
Yes - for non-profit organizations and legal entities with targeted revenues; no - for others with insignificant indicators |
There is no breakdown by type of contribution, no detailed breakdown of expenses |
|
|
Explanations for reporting |
No for insignificant indicators |
No, the general one is used, taking into account the materiality of the indicators |
|
The templates from Order No. 66n are advisory; an organization can develop its own form that corresponds to its activities, leaving and grouping the necessary articles of the general reporting forms. There are no templates for applications, since their preparation is mandatory only if the data specified there can have a significant impact on the opinion of users (subparagraph “b”, paragraph 6 of Order No. 66n).
After establishing uniform form simplified reporting (order of the Ministry of Finance of Russia dated 04/06/2015 No. 57n), changes to order No. 66n were no longer made. Therefore, for the report for 2015, 2016, 2017 and 2018, the same forms for both full and simplified reports are valid. Accordingly, the KND 0710096 format also applies.
Read about the nuances of filling out simplified reporting.
Where to download the electronic form of simplified financial statements KND 0710096 (2018 form free download)
Electronic simplified reporting format designed for submission to tax authorities, includes title page and 5 reports. Of these, 3 (balance sheet, financial results report and report on the intended use of funds received) were created according to the simplified forms given in Order No. 66n, and reports on changes in capital and cash flows, which do not have simplified options, are given in the usual format.
You can download simplified reporting on the website of JSC "GNIVC" at link .
A separate simplified reporting template is available for download on our website.
Results
Tax authorities are optimizing the submission of reports by taxpayers, including the filing of financial statements. For electronic filing for simplified reporting, the KND form 0710096 is used. This form is intended only for submission to the Federal Tax Service; for statistical authorities, templates from Order No. 66n should be used.