EXPLANATORY NOTETO THE ANNUAL ACCOUNTING REPORTING
FOR 2016
1.Basic information about the organization
Society with limited liability company "____________"
Legal address:______________________________________________
Actual address: _________________________________________________
date state registration: ______________
OGRN:____________
Taxpayer Identification Number:_____________
Checkpoint:_______________
Registered with the Federal Tax Service No.__________ "___"_________20__.
Certificate No. __________
The Company's financial statements are formed based on the current Russian Federation accounting and reporting rules.
The number of employees at the end of the reporting period was ______ people.
In 2016, the authorized capital increased:
Due to retained earnings previous years in accordance with Protocol No.__ dated “___”_________20__. in the amount of ____ rub.
At the expense of the founder’s contribution to the authorized capital in accordance with Protocol No.____ dated “___”_________20__. in the amount of _______ rub.
Size authorized capital Companies as of December 31, 2016 is ______ rubles.
The main activities of the Company are ____________________________.
Production and financial activities were carried out by the Company throughout the entire period of 2016 and were aimed at generating income in the reporting and subsequent periods.
The level of materiality established by the Company in accounting policy for accounting purposes is 5% of the relevant item financial statements.
2. Revenue (income) from sales
Revenue from the performance of work, provision of services, sales is recognized as the work, service, product is ready (clause 13 of PBU 9/99 “Income of the organization”).
Sales income in 2016 amounted to ______________ rubles. (without VAT).
Sales income for previous reporting periods amounted to (excluding VAT):
2015 - ________ rub.;
2014 - _______ rub.;
2013 - ________ rub.
Analysis of the above indicators indicates positive dynamics in the development of financial economic activity enterprises.
3. Costs associated with implementation.
Administrative expenses accounted for in the debit of account 26 " General running costs”, at the end of the reporting period are not distributed between the objects of calculation and, as conditionally constants, are written off directly to the debit of account 90 “Sales of products (works, services)” with distribution between nomenclature groups proportional to the share of sales revenue.
Selling and administrative expenses are recognized in the cost of products, goods, works, services sold in full reporting year their recognition as expenses for common types activities (clause 9 of PBU 10/99 “Expenses of the organization”).
Costs associated with sales in 2016 amounted to ________ rubles. (without VAT).
For purposes tax accounting the amount of expenses associated with the sale amounted to ________ rubles.
Costs associated with sales for previous reporting periods amounted to (excluding VAT):
2015 - ________ rub.;
2014 - _______ rub.;
2013 - ________ rub.
Analysis of the above indicators indicates optimization of costs associated with sales, which has a positive effect on economic activity enterprises.
4. Financial result obtained from main activities
The financial result obtained from the main activities in 2016 amounted to _________ rubles.
For tax accounting purposes, the amount of profit from sales amounted to ______ rubles.
5. Other income.
The amount of other income for accounting purposes in 2016 amounted to ______ rubles.
For tax accounting purposes, the amount non-operating income amounted to ________ rub.
6. Other expenses.
The amount of other expenses for accounting purposes in 2016 amounted to _____ rubles.
For tax accounting purposes, the amount non-operating expenses amounted to _____ rub.
.
7. Calculations for income tax.
The Company forms in accounting and discloses in the financial statements information on calculations for corporate income tax in accordance with the requirements of PBU 18/02 “Accounting for calculations for corporate income tax”.
Profit for income tax purposes in accordance with data from tax accounting registers and data tax return amounted to _____ rub.
The income tax rate in 2016 was 20%.
The amount of accrued income tax according to the tax return for 2016 amounted to ____ rubles.
Sum accounting profit according to accounting registers amounted to ____ rub.
The amount of the conditional expense reflected in the accounting records in the debit of account 99.02.1 “Conditional income tax expense” amounted to ______ rubles.
Sum of constants tax obligations(hereinafter referred to as PNO) amounted to _____ rubles in 2016.
Current tax on the profit of organizations, calculated in accordance with the provisions of PBU 18/02 using the formula:
Current corporate income tax = conditional expense + Accrued IT + PNA - PNA.
is ______ rub. and corresponds to the tax return data for 2016.
8. Financial result of economic activities
The financial result obtained in 2016 amounted to _______ rubles.
On financial results The activities of the enterprise in 2016 were affected by the expenses incurred and written off to the financial result:
Managerial,
Commercial,
Other expenses.
9. Information about the organization’s accounting policies
The regulations on the accounting policies applied by the Company are drawn up in accordance with the provisions Federal Law No. 402-FZ dated December 6, 2011. “On accounting” and requirements and other applicable provisions, guidelines, instructions.
Ekaterina Annenkova, auditor certified by the Ministry of Finance of the Russian Federation, expert on accounting and taxation of the information agency "Clerk.Ru". Photo by B. Maltsev, news agency “Clerk.Ru”
In accordance with the Order of the Ministry of Finance of the Russian Federation dated July 6, 1999. No. 43n “On approval of the Accounting Regulations, financial statements consist of:
- balance sheet,
- financial results report,
- applications to them,
- explanatory note ,
- and auditor's report, confirming the reliability of the organization’s financial statements, if they are subject to mandatory audit in accordance with federal laws.
The explanatory note to the annual financial statements must contain significant information:
- about the organization,
- her financial situation,
- comparability of data for the reporting and preceding years,
- valuation methods and significant items of financial statements.
Otherwise, non-application of accounting rules is considered as evasion of their implementation and is recognized as a violation of the legislation of the Russian Federation on accounting.
In addition to essential information, the organization may provide additional information accompanying the financial statements, if considered useful for interested users when adopting economic decisions(clause 39 of PBU 4/99).
It reveals:
- dynamics of the most important economic and financial indicators activities of the organization over a number of years;
- planned development of the organization;
- expected capital and long-term financial investments;
- policy regarding borrowed money, risk management;
- activities of the organization in the field of research and development work;
- environmental protection measures;
- other information.
Guided by the requirements of current legislation, we will draw up a sample Explanatory Note to the annual financial statements of Romashka LLC for 2013.
EXPLANATORY NOTE
to the annual financial statements for 2013 LLC firm "ROMASHKA"
1. Basic information about the organization.
Limited liability company "ROMASHKA", legal and actual address: 117417, Moscow, Ivanovskaya st., house No. 77, building 7.
OGRN: 1077077077077.
INN: 7770077700.
Checkpoint: 770701001.
Registered with the Federal Tax Service of Russia No. 07 for Moscow on July 7, 2007. certificate 77 No. 007770077.
The Company's financial statements are prepared 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 177 people.
In 2013, the authorized capital increased:
- At the expense of retained earnings from previous years in accordance with Protocol No. 1 dated 04/07/2013 in the amount 3 000 000 rub.
- At the expense of the founder’s contribution to the authorized capital of the LLC in accordance with Protocol No. 2 dated 07/07/2013 in the amount 50 000 rub.
The main activities of the Company are production and wholesale of construction materials.
Production and financial activities were carried out by the Company throughout the entire period of 2013 and were 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 financial statements.
2. Revenue (income) from sales.
Revenue from the performance of work, provision of services, sale of products with a long manufacturing cycle is recognized when ready works, services, products ().
Sales income in 2013 amounted to 6 000 000 rub. (without VAT):
Sales income for previous reporting periods amounted to (excluding VAT):
- year 2012 - 5 000 000 rub.;
- 2011 - 4 500 000 rub.;
- 2010 - 3 000 000 rub.;
- year 2009 - 2 500 000 rub.
3. Costs associated with implementation.
Administrative expenses, accounted for in the debit of account 26 “General business expenses”, at the end of the reporting period are not distributed among 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 specific weight of sales proceeds.
Recognized in the cost of sold products, goods, works, services in full in the reporting year, they are recognized as expenses for ordinary activities (clause 9 of PBU 10/99 “Expenses of the organization”).
Costs associated with sales in 2013 amounted to 5 160 000 rub. (without VAT):
For tax accounting purposes, the amount of expenses associated with the sale amounted to 4 840 000 rub.
The difference that arose in accounting for production and administrative expenses for accounting and tax accounting purposes arose in connection with the use of PBUs for determining expenses in accounting and provisions Tax Code- to account for expenses for tax purposes.
320 000 rub. arose from a temporary difference in size 170 000 rub. and permanent differences in the amount 150 000 rub. in the following way:
1.Temporary size difference 170 000 rub. formed due to differences in accounting for depreciation of fixed assets for tax and accounting purposes.
2.Permanent differences in size 150 000 rub. (100,000 + 50,000) consist of expenses not accepted for NU purposes, namely:
- 100 000 rub. depreciation of fixed assets is not accepted for NU purposes;
- 50 000 rub. expenses for health insurance above the norm.
- year 2012 - 4 600 000 rub.;
- 2011 - 4 000 000 rub.;
- 2010 - 2 650 000 rub.;
- year 2009 - 2 100 000 rub.
4. Financial result obtained from main activities
The financial result obtained from the main activities in 2013 amounted to 840 000 rub. ( 6 000 000 - 5 160 000 ).
For tax accounting purposes, the amount of profit from sales amounted to 1 160 000 rub. ( 6 000 000 - 4 840 000 ).
In addition, the main type of activity does not reflect the results of the sale of a large batch of finished products, due to the delay in the transfer of the batch of goods to the buyer LLC “BUTTERUTCH” and the signing of the TORG-12 consignment note.
The sale of goods took place in the 1st quarter of 2014. All work on production of products was completed in the 4th quarter of 2013.
Finished products are reflected in account 43 “Finished products” in the amount of actual costs for their production - 450 000 rub.
The amount of revenue from the sale of this batch of own-produced products is 750 000 rub.
The amount of profit received (before tax) for this project will be 300 000 rub.
5. Other income.
The amount of other income for accounting purposes in 2013 was 1 170 000 rub.
For tax accounting purposes, the amount of non-operating income was 1 100 000 rub., the amount of income from the sale of fixed assets amounted to 20 000 rub. Total amount of income accepted for tax accounting purposes - 1 120 000 rub.
The difference that has arisen in the accounting of other income for accounting purposes and non-operating income for tax accounting purposes arose in connection with the application of PBU to determine the amount of other income in accounting and the provisions of the Tax Code for accounting for income for tax purposes.
The amount of the difference between BU and NU in the amount 50 000 rub. represents a constant difference, which consists of the amount of contribution of the founder owning 100% of the shares to the authorized capital of the LLC.
6. Other expenses.
The amount of other expenses for accounting purposes in 2013 amounted to 1 540 000 rub.
For tax accounting purposes, the amount of non-operating expenses was 630 000 rub., the amount of expenses associated with the implementation of the operating system - 15 000 rub. Total amount of expenses accepted for tax accounting purposes - 645 000 rub.
The difference that has arisen in accounting for other expenses for accounting purposes and non-operating expenses for tax accounting purposes arose in connection with the application of PBU to determine the amount of other expenses in accounting and the provisions of the Tax Code for accounting for expenses for tax purposes.
The amount of the difference between BU and NU in the amount 895 000 rub. represents a constant difference, which is made up of the following expenses that are not accepted for NU purposes:
- 150 000 rub. interest on bank loans exceeding size limit accepted for the purposes of NU in accordance with Article 269 of the Tax Code of the Russian Federation;
- 300 000 rub. losses for 2012 related to the previous one tax period not taken into account in the current tax period;
- 420 000 rub. bonuses due net profit And material aid employees of the organization;
- 20 000 rub. fines and penalties according to the act on-site inspection Pension Fund and Social Insurance Fund dated July 27, 2013 No. 7770077;
- 5 000 rub. other expenses (including depreciation of non-production assets, purchase of drinking water and other expenses not taken into account for NU purposes).
This loan was provided to the Company by Bank Vozrozhdenie to replenish working capital, in accordance with the loan agreement dated June 15, 2013. No. 01234567.
The loan amount, according to the agreement, is 5 000 000 rub. and was fully received by the Company in June 2013.
The repayment period for the principal amount of the debt loan agreement- July 1, 2017. Interest is repaid monthly.
7. Calculations for income tax.
The Company forms in accounting and discloses in the financial statements information on calculations for corporate income tax in accordance with the requirements of PBU 18/02 “Accounting for calculations for corporate income tax”.
Profit for income tax purposes in accordance with tax register data and tax return data amounted to 1 635 000 rub.
The income tax rate in 2013 was 20%. The amount of accrued income tax according to the tax return for 2013 was 327 000 rub.
The amount of accounting profit according to the accounting registers was 470 000 rub.
The amount of the conditional expense reflected in the accounting records in the debit of account 99.02.1 “Conditional income tax expense” amounted to 94 000 rub. (470,000*20%).
Amount deferred tax assets(hereinafter referred to as SHE) at the beginning of 2013 was 50 000 rub. During 2013, there was an increase in IT by the amount 34 000 rub. in connection with the occurrence of a temporary difference (in terms of depreciation of fixed assets) in the amount 170 000 rub. (170,000*20% = 34,000).
The amount of permanent tax assets (hereinafter referred to as PNA) amounted to 10 000 rub. PNA arose due to the constant difference in the amount of the contribution of the founder owning 100% of the shares in the LLC in the Management Company of the Company in accounting in the amount 50 000 rub.
The amount of permanent tax liabilities (hereinafter referred to as PNO) amounted to 209 000 rub. PNO arose due to constant differences in the amount 1 045 000 rub. ((100,000 + 50,000 + 150,000 + 300,000 + 420,000 + 20,000 + 5,000)*20% = 209,000).
The current corporate income tax calculated in accordance with the provisions of PBU 18/02 is 327 000 rub. ( 94 000 + 34 000 + 209 000 - 10 000 )* and corresponds to the tax return data for 2013.
*Current corporate income tax = conditional expense + Accrued IT + PNA - PNA.
8. Financial result of economic activities
The financial result obtained in 2013 amounted to 177 000 rub. ( 470 000 - 327 000 + 34 000 ).
The financial result of the enterprise in 2013 was affected by the expenses incurred and written off to the financial result:
- managerial,
- commercial,
- others,
9. Information about the organization’s accounting policies
The regulations on the accounting policies applied by the Company are drawn up in accordance with the provisions of Federal Law No. 402-FZ dated December 6, 2011. “On Accounting” and the requirements of PBU 1/2008 “Accounting Policy of the Organization” and other current provisions, guidelines, instructions.
The Company's accounting policy was approved by Order No. UP dated December 30, 2012.
The initial cost of the Company's fixed assets is repaid:
- linear method according to depreciation rates established depending on the period beneficial use OS according to the OS Classification approved by the Decree of the Government of the Russian Federation dated January 1, 2002. No. 1.
- the useful life is reduced by the number of years (months) of operation of this property by the previous owner.
- as part of inventories and are written off as expenses as they are put into operation.
Costs for repair of fixed assets:
- are included in the cost of products (works, services) of the reporting period.
- 1 time every 3 years.
Society creates reserve to reduce the cost of inventories due to financial results.
The reserve for reducing the cost of inventories is formed:
- by the amount of the difference between the current market value And actual cost, if the latter is higher than the current market value.
- Amount of reserve in the absence of asset movement:
- during the year - 50% of book value,
- over a year - 100% of book value.
- in a linear way.
- written off at a time.
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 find the debtor were unsuccessful.
- 50% if unavoidable pre-trial settlement and the case went to trial.
- 50% if the debt is overdue for more than 3 months and the debtor does not sign the reconciliation report/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 a reconciliation report and agrees with the amount of the debt.
- as soon as the work, service, product is ready ().
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.
- Actual cost 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);
- Price finished products used in production;
- General production expenses.
TO general production expenses related to the production and sale of goods of own production, as well as the performance of work and provision of services include:
- The actual cost of raw materials and supplies used for general production purposes;
- Depreciation charges for fixed assets for production and general production purposes;
- Depreciation charges for intangible assets for industrial and general production purposes;
- Cost of purchased goods and finished products used in production;
- Expenses for works and services third party organizations production and general production nature;
- Expenses for remuneration of key production personnel with deductions for insurance premiums;
- Deferred expenses in the part related to general production expenses.
- revenue from sales of products (works, services).
- are not distributed among the objects of calculation and, as conditional constants, 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 revenue from sales.
- fully in the reporting year they are recognized as expenses for ordinary activities ().
- based on the costs of their acquisition. Transport costs for the delivery of goods are accounted for separately on account 44 “Sales expenses”.
Costs incurred by the organization in the reporting period, but related to the following reporting periods, are reflected in the balance sheet:
- in accordance with the conditions for recognition of assets established by regulatory legal acts on accounting, and are subject to write-off in the manner established for writing off the value of assets of this type (clause 65 of the Regulations on Accounting and Reporting).
Non-exclusive rights on software products and other similar intangible objects that are not intangible assets according to :
- are taken into account in account 97 “Deferred expenses” and are written off as expenses on a monthly basis in equal shares during the term of the contract (clause 39 of PBU 14/2007).
Reserves upcoming expenses for the payment of vacation pay are recognized as an estimated liability and reflected in the account for reserves for future expenses. The amount of the estimated liability is included in other expenses. The amount of the estimated liability is determined based on the entire amount of vacation pay due, but not taken off by employees for reporting date(clauses 17, 18, 19 PBU " Estimated liabilities, contingent liabilities and contingent assets").
Reserves for upcoming expenses and payments in 2013, the creation of which is not necessary in accordance with current legislation- are not created.
Loans and credits received are taken into account as part of short-term or long-term borrowed funds, in accordance with the terms of the agreement, namely:
- With a repayment period not exceeding 12 months, loans and credits are taken into account as part of short-term debt on loans and borrowings;
Any enterprise reporting will be clearer for information users if there are explanations. An explanatory note is provided for the financial and accounting statements balance sheet and financial results report. Let's look at a sample of filling out the notes to the balance sheet.
Explanations drawn up for financial and accounting statements are intended to:
- reveal in detail the meaning of reporting indicators;
- link the contents of reports to each other;
- reflect the current accounting policy of the enterprise;
- justify the obtained financial result.
This is an important document, based on which you can conduct an in-depth analysis of the organization’s economic activities.
All organizations that maintain full accounting records must draw up an explanatory note. The exception is small enterprises that are allowed a simplified accounting procedure and are not subject to mandatory audit.
The law does not establish a mandatory form of presentation; it can be formatted using tables and text. There is only the form recommended by the Ministry of Finance.
Deadlines and procedure for submitting an explanatory note
The explanatory note is drawn up within the same time frame as the accompanying financial statements. The presentation procedure also coincides with the procedure, deadline and recipients for submitting annual or interim accounting and financial statements.
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Contents of the explanatory note to the balance sheet
In the process of drawing up explanations, it is necessary to disclose the indicators shown in the reports in aggregate:
- cost of fixed assets;
- value of intangible assets;
- inventory cost;
- accounts payable;
- accounts receivable;
- structure and size of financial investments.
It should also be taken into account that the content of not only balance sheet items is disclosed, but also other forms of reporting, especially with regard to the Statement of Financial Results.
Almost always, if an enterprise receives a loss at the end of the reporting period, the tax authority requires it to be justified and to confirm the correctness of accounting for income and expenses. In this situation, a set of balance sheet indicators, a movement report Money, a report on changes in capital, can confirm the correctness of tax calculations.
If the company changed its accounting policy, then it is necessary to reflect this in the text and explain the essential conditions of the accounting policy.
The explanatory note also discloses the composition of affiliated entities.
Sample explanatory note to the balance sheet
Example 1. How to start an explanatory note
Example 2. How to explain individual balance sheet items
In the explanatory note we provide, for example, the following tables, explaining which indicator is indicated in the corresponding line of the balance sheet.
Example 3: How to Explain an Income Statement
With careful and systematic maintenance of tax accounting registers, it will not be difficult for an accountant to enter accounting results into a simple table. In this case, the cost structure of the enterprise is clearly visible.
This method of explanation is also convenient for further preparation of the Report for the founders. The visibility of expense items allows the owner to make adequate decisions and assess the profitability of business areas.
If an enterprise receives income from several types of activities, it is also advisable to break down the gross income received into individual items:
Thus, a competently and fully drawn up explanatory note addresses the following issues:
- reduces the amount the organization receives from tax authorities requirements for providing explanations;
- reduces the likelihood of on-site inspections;
- gives reporting users the most accurate picture of the organization’s economic life;
- serves as the basis for deep analytics of business processes;
- helps owners correctly assess the situation and develop profitable areas.
The rules by which the organization's financial statements are prepared were approved by Order of the Ministry of Finance No. 43n dated July 6, 1999. PBU 4/99 defines the structure of the documentation. An explanatory note to the balance sheet serves as its integral elements. Let's look at this document in detail.
General information
As mentioned above, the financial statements of an organization include several elements. These include:
- Audit report. It confirms the accuracy of the balance. The conclusion is provided by those enterprises for which, according to the standards, a mandatory audit is provided.
- Final document on financial results.
- Balance sheet.
- Explanations.
- Applications.
Explanatory note to the balance sheet
This document discloses the information present in the final accounting documents. The explanatory note to the balance sheet must contain information about:
Important point
The explanatory note to the balance sheet should also include a description of the facts of non-application of PBU in cases where their use does not allow a reliable description of the property status and financial results of the company, with justifications. Otherwise, the relevant circumstances will be considered as non-compliance with the rules and act as a violation of legal requirements. Accordingly, control authorities may apply provided by law sanctions against those responsible.
Additional Information
In addition to basic data, accounting note may include information that accompanies the final documents if the management of the enterprise decides that they will be useful to users when making management decisions. Additional information includes:
The explanatory note to the balance sheet may contain other additional information. If necessary, this data can be presented in the form of charts, graphs or analytical tables.
Example of an explanatory note
The document is drawn up according to approved rules. An example explanatory note consists of the following sections:
- Basic information about the enterprise.
- Revenues from sales.
- Expenses associated with the sale.
- The financial result that is obtained from the main activity.
- Other income.
- Other expenses.
- Calculation of income tax.
- Financial result of economic activity.
- Information about accounting policies.
Basic information about the company
The explanatory note to the balance sheet begins with it. The form of the document is not unified. The company has the right to independently develop the form. The section on basic information about the enterprise should contain:
The basic information also indicates the number of employees, information on the size of the authorized capital, and main types of activities.
Income/expenses from sales
The explanatory note to the balance sheet discloses data on income and expenses received/made during the performance of work, provision of services, as well as the sale of goods. The document indicates specific figures for certain periods (by year). The resulting difference in accounting for management and production costs must be justified. In this case, specific calculations are provided.
Financial result from core activities
The accounting note contains indicators for the current reporting period. In this case, the amount of profit for tax purposes is indicated. If any information is not reflected in the balance sheet, this fact is explained in the note. Let’s say that an enterprise entered into an agreement for the supply of a large consignment of goods, but the transfer and signing of the invoice was delayed. The note also indicates an account that reflects the amount of actual costs for manufacturing the product.
Other income
This section indicates total amount revenues. The document also provides the amount of non-operating income and the amount of funds received from the sale of fixed assets. Based on these data, the amount of income for taxation purposes is indicated. The note explains the reasons for the difference. Other expenses are described in the same way. 
Income tax calculations
The explanatory note indicates the regulatory document that guides the enterprise when calculating obligatory payment to the budget. It is PBU 18/02. The note should indicate the specific amount of profit for tax purposes. Sources of information are tax registers and declaration information. The document describes the main operations related to the calculation of the mandatory payment. For example:
"The tax rate for 2013 is 20%. The amount of the calculated mandatory payment to the budget is 327,000 rubles. The amount of accounting profit is 470 thousand rubles. The conditional expense reflected in DB account 99.02.1 is 94 thousand rubles. The amount of deferred tax assets at the beginning of 2013 - 50 thousand rubles. During the reporting period, there was an increase in tax assets by 34 thousand rubles due to the formation of a temporary difference in the amount of 170 thousand rubles. The value of PNA (permanent tax assets) - 10 thousand rubles It arose due to the difference in the amount of the founding contribution of a participant owning 100% of the share of the authorized capital. The amount of PNO (tax liabilities) in 2013 was 209 thousand rubles. It arose due to permanent differences - 1,045,000 rubles. Current tax from profit of the enterprise, calculated in accordance with the provisions of PBU 18/02 - 327 thousand rubles, which corresponds to the information in the declaration for 2013." 
Financial result of economic activity
This section also states the specific amount received in this year. The note lists the factors that influenced the financial result. These, in particular, may include commercial, administrative and other expenses incurred and written off relating to the sale of a large batch of finished products produced in the last quarter of the completed year and sold in the first quarter of the period that began.
Accounting Policy Data
This section indicates regulations, on the basis of which it was formed and approved. The accounting policies describe:
Conclusion
The final documents, provided at the end of the period to interested users, contain dry numbers. The necessary clarifications on certain areas of accounting are provided by the explanatory note to the balance sheet. The FSS in some cases requires this document, although the regulations do not provide for the obligation of enterprises to provide it. The main users, as a rule, are the founders and the Federal Tax Service. The explanatory note can also be checked by auditors to ensure that its indicators correspond to the balance sheet figures. In practice, there are usually no difficulties in drawing up this document. Because the unified form no, experts use established unspoken rules for filling out. The explanatory note must be certified by signatures general director and chief accountant.
The main purpose of the explanatory note is summary attached material. The sample can be downloaded for free via a direct link.
An explanatory note will be necessary for its compiler for various reasons: for the balance sheet, project, work program, calendar and thematic planning, diploma material, curriculum, and more. Its design will not cause any particular difficulties for the author, since the form of execution of the explanatory note is free. On this free resource page you can download a sample document for free and apply it in your own practice. The simplest format is easy to edit.
The main purpose of the explanatory note is a brief summary of the attached material. It voices the main idea of the totality of the attached documentation. An explanatory note has many similarities with an explanation, cover letter, content, and introduction. The structure and content of the accompanying documentation can be presented on several sheets and on one page. This circumstance depends on the amount of information provided and the presentation of the material by the author.
Mandatory paragraphs of the explanatory note
:- Title, number, date, place of compilation;
- Details of the institution and leadership positions;
- Information about the actual state of affairs;
- Explanation of some indicators, terms, concepts;
- Signatures of superiors and transcript.