Filling out f2 report on financial results. Balance sheet with line codes

In line 2320 “Interest receivable”, indicate the credit turnover for the subaccount “Interest receivable” or another similar subaccount to the subaccount “Other income” of account 91, which you use to account for interest on loans issued. In line 2330 “Interest payable”, indicate in brackets the debit turnover for the subaccount “Interest payable” or another similar subaccount to the subaccount “Other expenses” of account 91, which you use to account for interest on loans received. In line 2340 “Other income”, indicate the value calculated according to the formula: This value includes all income recorded on account 91, with the exception of interest and dividends received, in particular, positive exchange differences.

Completing form 2 of the balance sheet (sample)

In line 2310, indicate the credit turnover for the subconto "Dividends" to account 91, in line 2320 - for the subconto "Interest receivable". In line 2330 - debit turnover on subconto "Interest payable".

Other expenses and incomes in lines 2350 and 2340 are any expenses and incomes from account 91, except for interest, dividends and VAT. Line 2300 "Profit (loss) before tax" is the profit or loss from sales from line 2200, adjusted for income and expenses from lines 2310 - 2350.

In line 2410, transfer the amount from line 180 of sheet 02 annual declaration on income tax. In line 2421, collapsed, show the turnover on the sub-accounts "PNO" and "PNA" to account 99.

If the PNO is greater than the PNA, indicate the value in brackets, if vice versa - without brackets. In line 2430 there will be a difference between the credit and debit turnover on account 77.
Give positive results in parentheses, negative results without parentheses.

Report on financial results (form f-2)

Profit and Loss Statement form 2 sample filling "Header" of the report is filled in similarly to the balance sheet form No. 1:

reporting period(our organization will report for 2012);
name according to the charter, TIN;
from the classifiers we take the codes OKPO, OKVED, OKOPF / OKFS;
organizational and legal form / form of ownership - in our example, this is an LLC and private property;
units of measurement - all amounts of the report, as well as in the balance sheet, are expressed either in thousands (code 384) or in millions (code 385), decimal places are rounded up to whole thousands / millions.

2110 - Revenue: the amount of revenue from the sale of goods, the provision of services, the performance of work (that is, revenue from the main activities of the enterprise) net of VAT, the data is taken from account 90 "Sales" (credit 90.1 minus debit 90.3).

We fill out the income statement form No. 2 (download the report form)

Permanent tax liability 50,000 99.02.4 Permanent tax asset 99.03 Recalculation of income tax of previous years 30,000 99.04 Tax fines and penalties 8,000 99.09 Other profits and losses 99.99 Profit (loss) after tax Turnover balance sheet for subaccount 91-1 Subconto Turnover for the period Debit Credit Exchange differences 100,000 Dividends received 3,000,000 Interest receivable 214,000 Write-off of overdue accounts receivable 350 000 Insurance compensation 100,000 Income from the sale of fixed assets 236,000 Total 4,000,000 Balance sheet for subaccount 91-2 Subconto Turnover for the period Debit Credit Banking services 10,000 Interest payable 7,000,000 Allowance for doubtful debts 2,000,000 Losses of previous years 700,000 Exchange differences 290,000 Total 10,000,000 financial results per year (numerical indicators - in thousand rubles)

How to fill out a report on financial results in form No. 2

If, when filling out the OFR, you use the balance sheet formed after the reformation of the balance sheet, from the turnovers on these subaccounts, you must exclude the turnovers in correspondence with the subaccount for accounting for profit or loss after taxation (usually subaccount 99.9 or 99.99). If there is a positive difference between credit and debit turnovers on these sub-accounts, indicate it in line 2460 without brackets.

Info

If negative, in parentheses. Fill in line 2400 “Net profit (loss)” as follows. 1. If line 2300 reflects profit (indicator without brackets), indicate in line 2400 the value calculated according to the formula: If you receive a negative result (loss), indicate it in brackets.

2. If line 2300 reflects a loss (indicator in brackets), indicate in line 2400 in brackets the value calculated by the formula: If you receive a negative result (profit), indicate it without brackets.

Error 404

Current income tax: income tax for the reporting period for which the profit and loss statement form No. 2 is drawn up, formed on the account. 68 "Taxes and fees". Lines 2421, 2430 and 2450 are filled in if the organization calculates income tax according to PBU 18/02, small businesses may not apply the rules of PBU 18/02 and, accordingly, it will have no entries on these lines. 2421 - Permanent tax liabilities: if, when determining income tax, there are discrepancies between accounting and tax accounting, then the difference that has arisen (according to PBU 18/02) is called a constant difference, and the product of this constant difference by the income tax rate will give the tax amount, which will lead to an increase in the payment of income tax to the budget.

How to fill out a financial statement

Result from other operations: all those data that have not yet been taken into account earlier in the previous lines in the income statement can be reflected here. 2500 - Financial result of the period: determined by the formula: 2400 +/- 2510 +/- 2520. 2900, 2910 - Basic / diluted earnings (loss) per share: to be filled in only for joint-stock company. For more information about filling out a profit and loss statement for a small business, see the article: "Accounting statements for small businesses".

Download the form and a sample of filling out the report on changes in capital form 3, see this article. You can download the traffic report here. Money form 4.

The completed profit and loss statement is signed by the head of the organization and submitted to tax office. Download the sample and form of the profit and loss statement Evaluate the quality of the article.

Reporting

Another report that an organization must submit is a profit and loss statement. This report has form No. 2 and is recommended by the Ministry of Finance of the Russian Federation, it is submitted based on the results calendar year(until March 30 next year).

In this article, we will use an example to understand how to fill out a profit and loss statement. You will be able to view the completed sample report form No. 2, as well as download the form of the report itself, relevant for 2013.

Download the report on financial results for 2014 (form and completed sample). Each line of the profit and loss statement indicates the total figures for the reporting period and for same period previous year.

The amounts in parentheses are subtracted.

Completing a2 income statement

In line 2450 “Change of pending tax assets» indicate the value calculated according to the formula: If you receive a positive result, indicate it without brackets, a negative one - in brackets. In line 2460 “Other”, indicate the difference between the credit and debit turnovers formed before the balance sheet reform for all sub-accounts to account 99 “Profit and Loss”, with the exception of sub-accounts: - for accounting accounting profit or loss before tax (as a rule, sub-account 99.1 or 99.01); - accounting for income tax, including PNO and PNA (as a rule, subaccount 99.2 or 99.02). In particular, these can be sub-accounts for accounting for: - income tax recalculations for previous years; - penalties and fines on taxes and contributions; - tax under the simplified tax system or UTII.

Filling out f2 report on financial results

Attention

Income from other organizations: if an organization invests its funds in authorized capitals other enterprises, receives some dividends, a percentage of profits, then these incomes are taken into account on the credit of account 91 “Other income and expenses” and they should be reflected in this line of Form No. 2. 2320 - % receivable: indicates interest on various contributions, deposits, loans, bonds, promissory notes that are due to the organization to receive. These data can also be taken from loan 91. 2330 -% payable: interest on loans, loans payable by the organization, data for filling out are taken from debit 91.

2340 - Other income: indicate all other income accrued on credit account. 91 minus the amounts of VAT, excises, export duties accounted for in the debit of the account. 91, and not taken into account earlier (2310 and 2320). 2350 - Other expenses: all other expenses reflected in the debit of the account are indicated.

Filling out f2 report on financial results 2016

Fill in line 2200 “Profit (loss) from sales” as follows. 1. If line 2100 reflects profit (an indicator without brackets), indicate in line 2200 the value calculated according to the formula: If you receive a negative result (loss), indicate it in brackets. 2. If line 2100 reflects a loss (indicator in brackets), indicate in line 2200 in parentheses the value calculated by the formula: You can check whether the indicator of line 2200 is calculated correctly using the formula: In line 2310 “Income from participation in other organizations » Indicate the credit turnover for the "Dividends" subaccount or another similar subaccount to the "Other income" subaccount of account 91, which you use to account for received dividends.

Part financial statements includes a form such as a statement of financial results form 2. Unlike the balance sheet, it reflects dynamic indicators, such as income, expense, resulting economic activity profit. This register is formed on the basis of accounting information, and is often requested by the owners, when applying for loans, as well as by the competent authorities.

The legislation specifies that accounting is the obligation of each business entity that is registered with the Federal Tax Service as a legal entity.

At the same time, no exceptions are made and the organizational form of the enterprise, the taxation system used, etc. are not taken into account. without fail.

Non-profit organizations and bar associations are also required to submit a Form 2 income statement, as this form is mandatory for all entities to complete.

Only citizens who, as an organizational and legal form, are exempted from such an obligation. The same right exists for subdivisions of foreign companies. All these entities can draw up reports and send them to the authorities on a voluntary basis. Previously, reporting did not have to be drawn up and submitted to the relevant authorities only by applying simplified tax system for companies.

The firm may be a small business. In this case, the provisions of the laws for such companies provide for a simplified reporting procedure.

Attention! Even if you use this benefit, the firm must draw up and submit accounting forms reporting, but in a simplified form. Companies are required to remember that this composition of reporting includes a statement of financial results form 2 and.

Which form to use - simplified or full

An enterprise that does not meet the criteria for classifying as a small business must submit a balance sheet form 1 and a statement of financial results form 2 in in full according to the prescribed reporting forms.

Organizations entitled to use simplified reports are determined by the legislation "On Accounting", they include:

Companies classified as small businesses.
Non-profit organizations.
Participants in research projects, developments under the Skolkovo legislation.

Only these entities are given the right to draw up simplified accounting reports. They independently, based on the circumstances and characteristics of the enterprise, can decide on the application of reporting forms. This decision should be fixed in accounting policy companies.

However, the use of simplified reporting is unacceptable for such business entities as:

Firms whose accounts must be audited mandatory audit. They are determined by the relevant legislation.
Companies related to housing and housing cooperatives.
Credit consumer cooperatives.
microfinance companies.
Government organizations.
Parties and their branches in the regions.
Bar associations, law firms, bar associations, legal advice.
Notaries.
Enterprises in the non-profit sector.

Report submission deadlines

Accounting statements, including the balance sheet form 1, the income statement form 2, etc., must be sent to the tax authorities and Rosstat no later than March 31 of the next year. This time limit exists only for the above listed bodies.

However, for statistics, it may be necessary to attach to certain events when certain events occur. standard package also an auditor's report on the drafted annual report. The company must submit it to Rosstat within ten days from the date of issuance of the opinion by the auditors, but no later than December 31 following the reporting year.

In addition, reports can be submitted to other competent authorities, as well as published due to the nature of the type of activity carried out in accordance with the norms of the law. For example, companies that are tour operators must submit accounting forms to Rostourism within three months from the date of its approval.

The rules of law establish a different reporting procedure for companies registered since October 1. They can exercise the right and submit reports not until March 31 of the next year, but a year later.

For example, Rassvet LLC was registered with the Federal Tax Service on October 23. By decision of the management, the company will submit the annual report by March 31, 2019, including information for the entire period of activity in one report.

Attention! Companies must file reports annually. Reporting, especially the report on financial results form 2, can be submitted not only for the year, but also monthly or quarterly.

As a rule, in this case, its recipients are owners who use it to make management decisions, credit institutions to process loans and credits, etc. Such financial statements are called interim.

Delivery methods

The income statement form 2, included in the annual report, can be sent to the competent authorities using the following methods:

Come to the institutions and hand over the financial statements to the responsible person personally at hard copy in duplicate. Sometimes they may also be asked to provide its electronic file. This method is not available for companies with more than a hundred employees.
Send valuable letter through post offices or courier service. The post office will ask for a description of this letter without fail.
Using electronic document management, you can submit annual reports to all these bodies, if any. For this purpose, a specialized program, the website of tax authorities, etc. can be used.

Form and sample of filling out the report on financial results in form 2 in 2019

How to fill out income statement form 2: full version

Filling out the report on financial results form 2, you should follow a certain sequence.

The period under review is written under the title of the report. Further in the table, on the right, the date of the report is reflected. Below you need to write down the full or abbreviated name of the company, and the tabular part - the registration code with Rosstat.

Then the TIN of the reporting company is reflected. Further, the name of the main type of activity carried out by the company is written in words, and the OKVED code 2 is indicated in numbers.

The next line indicates the organizational form and form of ownership of the organization and the corresponding codes are affixed next to it. Next, the unit of measurement used is fixed.

The report itself is a table, in terms of which the performance indicators of the company are reflected, and in the columns - their value in the period under consideration and the previous one similar to it. Thus, two periods of activity are compared.

Line 2110 should reflect the income received for the reporting period from all types of activities. This indicator is equal to the credit turnover on the account. 90.1. In this case, VAT should be excluded from the amount of revenue.

In the following lines of this subsection, you can decipher the amount of income by type of activity. Small businesses may not.

Line 2210 reflects the amount of expenses incurred by the enterprise for the manufacture of products or the provision of services (works). The amount on the turnover of the account is reflected. 90.2.

At the same time, depending on the method of cost formation used, the amount of expenses may include management expenses or not. If they are not included in the cost, these amounts are reflected in line 2220.

If necessary, a breakdown of expenses by line of business is also made here.

Financial statements include several forms, one of which is the income statement form 2. However, it is with the help of it that you can track the income received in the course of activity, expenses incurred and the final result - profit or loss. This report must be compiled on the basis of accounting data for government agencies, company owners and other institutions.

The law determines that each economic entity that is a legal entity must carry out accounting in full.

At the same time, no exceptions are provided for the applicable tax calculation system or organizational form.

And a set of financial statements, which includes a statement of financial results, must be submitted by the company to tax service and statistics.

In addition, this report must be compiled by bar associations and non-profit organizations.

The law exempts from the mandatory preparation of this form only those who are engaged in activities as individual entrepreneur, as well as divisions opened in Russia foreign companies. They can generate these reports themselves and submit them to government agencies in a voluntary form.

Previously, it was not necessary to compile and submit reports for companies that use the simplified tax system as a system for calculating taxes.

Attention! In addition, the firm may have the status of a small business entity. In this case, the reports still need to be drawn up and sent to government agencies, but it is allowed to do this in a simplified form.

Using this benefit, it will be necessary to draw up both the balance sheet form 1 and the income statement form 2 using simplified forms.

Which form to use - simplified or full

If an organization does not meet the established criteria for a small business, then it does not have the right to use simplified forms. In this situation, it is necessary to draw up both the balance sheet and the income statement in their full version.

Companies that can fill out a simplified form are defined in the current law "On Accounting", they include:

Firms that have received the status of a small business;
Companies engaged in non-commercial activities;
Firms involved in development and research in accordance with the provisions of the Skolkovo Center.

Thus, only these entities are entitled to use simplified reporting forms.

However, based on the actual circumstances of the activities and the characteristics of the work of companies, they can choose, including abandoning simple forms and filling out complete ones. At the same time, they must fix their choice in the accounting policy.

Attention! There are exceptions under which it is unacceptable to fill out reports on simplified forms, even if the requirements of the laws are observed.

These include:

Companies whose accounts, according to current laws, is subject to mandatory audit;
Firms that are housing or housing construction cooperatives;
consumer credit cooperatives;
Firms producing microfinance;
State organizations;
State parties, as well as their regional offices;
Law offices, chambers, legal consultations;
notaries;
non-profit firms.

Report submission deadlines

The package of financial statements consists of a balance sheet form 1, a statement of financial results form 2 and other forms. All of them must be sent to the tax office and Rosstat no later than March 31 of the year that follows the year the report was compiled. This date is valid only for these government agencies and when submitting an annual report.

For statistics, upon the occurrence of the conditions specified in the law, it may also be required to pass auditor's report confirming the correctness of the information in the annual accounts. This must be done within 10 days from the date of publication of this opinion by the audit company, but no later than December 31 of the year following the year in which these reports were compiled.

In addition to the Federal Tax Service and Statistics, reporting can also be provided to other authorities, as well as published in the public domain. This may be due to the nature of the activities carried out by the legal entity. For example, if a company is engaged in tourism activities, then it must, within 3 months from the date of approval of the annual report, also submit it to Rostourism.

If the company registered after October 1, then current legislature determines for them a different deadline for the provision of financial statements for the first time. They may do so for the first time until March 31st of the second following the reporting year.

For example, Gars LLC was registered on October 23, 2017. For the first time, they will submit financial statements until March 31, 2019, and it will reflect the entire period of activity, starting from the opening.

Attention! Firms on a general basis must prepare financial statements annually. However, in some situations, the balance sheet and income statement form 2 can also be issued monthly and quarterly.

Such reporting is called interim. As a rule, it is provided to the owners and managers of companies for assessing the situation and making decisions, to credit institutions when processing the receipt of funds, etc.

Where is provided

The law establishes that the package of financial statements, which also includes the form okud 0710002 income statement, is submitted:

For tax authority- at the place of registration of the organization. If the firm has individual divisions and branches, then they do not submit financial statements by their location. Information about them is included in the general summary reporting parent organization that sends it to its location.
Rosstat authorities - must be sent within the same time frame as to the Federal Tax Service. If this is not done, to the company and responsible persons penalties will apply.
Founders, owners of the company - they must approve the reporting;
Other authorities, if it is expressly stated in the current legislation.

Delivery methods

Profit and loss statement form 2 can be submitted to government agencies in the following ways:

Personally come to the government agency, or authorize a trusted person to do this, and submit reports on paper. At the same time, two copies must be provided - one will be marked with acceptance. Sometimes it is also required to provide a file in in electronic format on flash media. This submission method is available for companies with up to 100 employees.
Send by mail or courier service. When sent by the Russian Post, the letter must be valuable, and also contain an inventory of the documents that are enclosed in it.
Using the Internet through a special communications operator, a reporting program or the website of the Federal Tax Service. This submission method requires .

Statement of financial results form 2 download form

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How to fill out income statement form 2: full version

When filling out a profit and loss statement, the form according to order 0710002, you must follow a certain sequence of actions.

Title part

Under the name of the report, you need to write the period for which it is issued.

Then the date of compilation is indicated in the right table.

The full or short name of the company is written in the column below, and in the table on the right is the code assigned to it according to the OKPO directory. Here, the line below is the TIN code.

In the next column, you need to write in words the main type of activity of the company, and in the right table - its digital designation according to OKVED2.

The next step is to record in what units of measurement the report is compiled - in thousands of rubles, or in millions.

The report is built in the form of a large table, where the necessary indicators are indicated line by line. financial activities, and the columns are indicators of the reporting period of time and the previous ones. In this way, data are compared for several periods of activity.

Front page table

Line 2110 represents the income that was received during the reporting period for all activities. This information must be taken from the credit turnover on account 90, sub-account "Income". From this figure it is necessary to remove the amount of VAT received.

Following are the lines in which total amount income can be broken down into certain types activities. Small businesses may not produce this transcript.

Line 2120 represents the costs incurred by the enterprise in the manufacture of products or the provision of works, services. For this line, you need to take the turnover on account 90, subaccount "Expenses".

Attention! Depending on the costing method used in accounting, management expenses may also be included in the amount. However, if this is not done, then this indicator reflect further separately on line 2220.

If necessary, then in the following lines you can make a breakdown of all expenses depending on the areas of activity.

Line 2100 represents the gross profit or loss. To calculate this indicator, you need to subtract the value of line 2120 from the value of line 2110.

Line 2210 contains the costs that the company has incurred in connection with the sale of its goods, services - advertising, delivery of goods, packaging, etc.

Line 2200 represents the total profit or loss on sales. It is calculated as follows: from line 2100, it is necessary to subtract the indicators of lines 2210 and 2220.

Line 2310 contains the organization's income in the form of dividends from participation in other legal entities, as well as other income to the company as a founder.

You can see a sample of forms 1 and 2 of financial statements in our material. We will tell you about the purpose of these forms and show with an example how to calculate net profit according to the indicators of form 2 and where in form 1 to reflect the result of these calculations.

Form 1 and Form 2 of financial statements

Forms 1 2 of financial statements are the main reporting forms - a balance sheet and a statement of financial results. No set is complete without them. reporting documentation any firm.

The balance sheet is a set of performance indicators for a firm. reporting date(on the residual value of fixed assets, cash balances on accounts and on hand, accounts payable and receivable, etc.);
Income statement- this is data on revenue, expenses and profit for the reporting period of time.

These forms are supplemented by other accompanying reports (on the movement of capital, cash flows, etc.). The information placed in them explains and details the data reflected in Form 1 and Form 2 of accounting records.

Forms 1 and 2 are present in the accounting records compiled for any period (month, quarter, year). For example, the minimum set of financial statements for the 1st quarter of 2018 (if the company draws up interim accounting reports by decision of the owners or for other reasons) must necessarily include both forms. At the same time, such a reporting set can be supplemented with detailed explanations (if necessary).

Both reports have unified form, approved by order of the Ministry of Finance of the Russian Federation dated 02.07.2010 No. 66n.

Form 1: balance sheet

The balance is a table divided into 2 parts:

Part 1. The balance sheet asset is the property and liabilities of the company used in its activities and capable of bringing benefits to it in the future.
Part 2. Liabilities of the balance - reflects the sources of formation of the asset of the balance.

The form of the report on financial results was approved by the order of the Ministry of Finance dated July 2, 2010 under No. 66n. The completed form is submitted to the Federal Tax Service and Rosstat. For submission to the statistical authorities, a template with codes must be used. annual form transferred to the supervisory authority before the end of a three-month period after the end of the reporting period.

Form 2 (profit and loss statement) is needed to display transactions with financial resources organizations for a particular period of time. The document contains the values of income, expenses incurred, losses incurred and the profit indicator. They are calculated in incremental order.

Statement of financial results (form 2)

The information in this document may be useful for:

economic planning;
training analytical material in the framework of management accounting;
company management;
founders of the organization;
credit institutions;
potential investors;
counterparties.

The income statement must be completed by all legal entities. Some categories of business entities are allowed to issue a report in a simplified form. The values of the total cells in the document display the components of the loss or profit. The figures are given for the current and past period, which allows you to compare them and trace the dynamics of the development of the company.

The profit and loss statement does not allow errors or corrective entries in the document. If at the stage of reporting inaccuracies, inaccurate data, blots or typos are found, it is necessary to fill out the form again. The law provides for the possibility of entering information into the columns in handwritten or printed form. The statement of financial results (form after completion) must be signed by the head of the institution. A seal impression is not a required element if the firm does not use a seal.

The document is drawn up in two copies. Both are signed and checked for defects. The first form is sent to the Federal Tax Service, the second is stored at the enterprise.

Profit and loss statement 2018: form and its structure

To the number required details documents include:

information about the enterprise;
date of registration of the form with an indication of the reporting period;
codes assigned by statistical authorities;
units (their order) for measuring indicators in reporting;
numerical values of indicators in the tabular block;
correct results.

The form of the report on financial results in the content part is represented by a table. The table block contains columns:

with explanations to be filled in if there are clarifying data for a specific line;
the list of indicators with unified names is included in the income statement in the second column;
columns for entering numerical data for the reporting period;
columns that are filled in according to the previous year.

Profit and loss statement: how to fill out

IN reporting form there is no provision for entering numbers with a minus. If the indicator has a negative value, it is written in parentheses. In the absence of data in the column, a dash is put. There should be no empty cells. In the statement of financial results, the sample requires the words to be entered in the form economic activity and form of ownership.

The numerical data for the tabular block must correspond to the turnover on the accounting accounts. How to fill out the income statement:

It is necessary to prepare data on accounts 90 and 91. When determining revenue, the amounts for excises and VAT are excluded from the calculation.
The total of the report (in terms of the amount before taxes) should be equal to the balance of 99 accounts.
If the income statement is prepared by a company applying PBU 18/02, the values \u200b\u200bof accounts 77 and 09 will be needed.

When entering information into rows, it is necessary to make calculations for some cells.

Line 2100 enters the difference between gross profit and cost. The code 2200 corrects the value of line 2100 for the expenses of the organization. For 2300, the calculation is carried out according to the formula:

page 2200 + page 2310 + page 2320 – page 2330 + page 2340 – page 2350

Statement of financial results: breakdown of lines

It is convenient to consider line-by-line decoding using the example of a form with code marks (used for forms submitted to Rosstat):

The code number 2110 corresponds to the amount of proceeds for the work performed, paid services provided to counterparties and goods sold.
The cost of sales in the statement of income when entering data in cell 2120 shows expenses, they are deductible from the amount of revenue, therefore they fit in brackets.
Code 2210 is used to indicate sales expenses (they will be deducted, entered in brackets).
Line 2220 assumes the introduction of a deductible value for management costs.
The statement of financial results on line 2310 reflects income received from other enterprises on the basis of participation in their capital.
Code 2320 implies interest on securities.
The cipher designation 2330 is used for interest to be paid (the number will be subtracted, put in brackets).
In line 2340, other types of income receipts are entered, and in brackets under code 2350 - other costs.
Line 2410 takes into account the calculated value of income tax.
Line 2460 of the income statement - decryption involves the payment of amounts for fines, penalties and listed tax surcharges.

The second tabular block provides information of a reference nature. These are indicators that were not included in the first block of the report.