An illustrative example of the design of explanations in addition to the balance sheet. Explanatory note to the balance sheet

Legislatively, an explanatory note is not a mandatory report, although it is included in the annual financial statements. However, there are situations when such a document is simply necessary. Let's consider in what cases this document is needed and in what form it should be drawn up.

Explanatory note: essence and content

In fact, the tax authorities do not need an explanatory note. It is compiled so that the company can confirm its positive reputation:

the more fully all the figures from the report are disclosed, the more transparent the company's activities will look;
an explanatory note will make the company more authoritative in the eyes of potential partners, and will also attract third-party investors;
an explanatory note is an opportunity to avoid various questions from regulatory authorities.

Experts recommend compiling an explanatory note with the same frequency as the financial statements. Why Explain Accounting Documents? For example, to determine the final figure of "accounts receivable", it is necessary to take into account the balances of all calculations, and also take into account the amount of the reserve, which is not indicated separately in the balance sheet, however, may be of interest to certain investors.

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As a rule, no explanations are given only to the balance sheet, since the balance sheet is not drawn up alone, but together with additional reports. In this regard, an explanation should be made for all submitted reports at once. The explanatory note should include a breakdown of all balance lines. For example, from a company's income statement, we get an idea of the company's net income, however, it is part of a balance sheet line such as "Retained earnings". Accordingly, this indicator necessarily needs to be deciphered.

Most often, decryption of lines is made in the form of tables, where the number and name of the line are indicated in one column, and an explanation is placed in the second. In addition to decoding, the following points should be indicated in the explanatory note:

general information about the company: details, founders, date of creation, organizational form, other data about the company;
the main provisions of the accounting policy;
balance structure in percentage terms;
asset valuation and analytical financial indicators: liquidity, reserves, profitability;
the composition of fixed assets, the company's reserves in value terms;
salary fund;
issued and received collateral;
other information about the work of the company.

The explanatory note is signed by the head of the enterprise and certified by the seal of the company. But, in general, all of these items are not mandatory.

A sample of filling out an explanatory note to the annual financial statements

There is no general, unified form of an explanatory note to the annual financial statements, therefore, this document is drawn up arbitrarily. The points of the explanatory note are determined by the management, depending on how complete the decoding of the indicators should be:

All explanatory information is indicated in any form and may contain, in addition to tables, graphs and diagrams. You can detail the information in a variety of ways, it all depends on how detailed the management wants to disclose information about the company's work. The most important thing is that the information is as reliable and useful as possible.

An explanatory note to the balance sheet is not always necessary, but its presence in a competent design will save the enterprise from many claims from regulatory agencies and from problems during the audit, so its value is difficult to overestimate.

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

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

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

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

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

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

Who draws up the document and when

The document is compiled by an accountant who was involved in the formation of annual reports and balance sheets.

The formation takes place immediately after the preparation of the annual documentation, since for organizations that are required to compile it, it is necessary to submit a note along with annual papers.

Form and details of the note

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

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

Details of the subject;
Information about him;
Assessment of financial and economic activities;
Comparison of indicators of the current year and the previous one;
Methods for assessing assets and liabilities;
Significant financial statements.

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

The document also reflects the forthcoming changes in the accounting policy of the enterprise next year.

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

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

Sample explanatory note to the balance sheet.

Step by step instructions for filling

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

You should start the formation of the document by specifying information about the enterprise:

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

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

Among them may be:

Cost optimization;
Increasing sales;
Improvement of the production process;
Changes in storage and transportation conditions.

Solvency;
liquidity;
Profitability.

Based on these data, draw conclusions about the economic activity of the enterprise.

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

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

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

It is impossible to bypass the accounting policy of the company, it also needs to devote a certain part of the explanatory document.

An example of filling out an explanatory note.

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

Also, a separate paragraph should indicate options for economic activity that were not taken into account in the previous sections, for example, information about the termination of activities, about affiliates, obtaining and applying state assistance, facts of conditional management.

Thus, this document consists of several sections, the development of which the enterprise performs independently, however, the main information in the document must be included.

Compilation errors

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

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

It is important to consider the following nuances:

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

An example of an explanatory note

Explanatory note to the balance sheet

Industry LLC for 2017

General information

Industry LLC was registered by IFTS No. 8 for the city of St. Petersburg on August 25, 2001. Next, you should indicate the full details, registration number, TIN, KPP, PSRN and others.

The balance sheet is formed in accordance with the rules of balance sheet and reporting in force in Russia.

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

Composition of affiliated persons:

Adreev Alexander Alekseevich - Member of the Board of Directors;
Ilyin Vladimir Aleksandrovich – Member of the Board of Directors.

The main provisions of the accounting policy

Approved by the order of the director No256 dated 10/30/2001 - further, in a concise form, it is necessary to describe the provisions with an indication of and other data.

Balance structure - it is necessary to indicate for each line the % change ratio for the year. you will learn how to prepare a statement of changes in equity.
Estimating the value of net assets, it is necessary to indicate their size in relation to the authorized capital.
Analysis of basic financial information - financial ratios are indicated.
Composition of fixed assets.
Estimated liabilities and reserves:

As of December 31, 21017, an allowance for vacations was formed in the amount of 500,000 rubles for 56 unpaid vacation days, the execution was postponed to 2018;
For doubtful debts, a reserve in the amount of 1.5 million rubles as a result of overdue debts without collateral from PJSC Almaz.

Labor and its pay

Accounts payable to the salary is 2,000,000 rubles for December 2017, the due date is January 5, 2018. Staff turnover in the past period amounted to 36.76%, payroll - 256 people. The average monthly salary is 36,000 rubles.

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

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

Conclusion

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

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

The main purpose of compiling an explanatory note is to decipher the financial statements. A well-written explanatory note will put the inspectors close to your company, greatly facilitate the delivery of the balance sheet and reduce the likelihood of an extraordinary tax audit.

Explanations to the balance sheet and income statement may consist of two parts - tabular and textual. To reflect quantitative data, it is more convenient to use the tabular form given in Appendix No. 3 to the order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n.

The numbers of explanations are indicated in column 1 (“Explanations”) of the balance sheet.

If the information presented in tabular form is not enough to fully disclose the picture of the financial condition of the organization (and this is how it most often happens), additional explanations are given in text form.

It is advisable to disclose in the application:

fixed assets

Section 2 of the notes to the balance sheet and income statement consists of four tables.

2.1. Availability and movement of fixed assets.

2.2. Capital investment in progress.

2.3. Change in the value of fixed assets as a result of completion, additional equipment, reconstruction and partial liquidation.

2.4. Other use of fixed assets.

Table 2.1 includes information on availability and company. The data in the columns of the table are reflected separately for fixed assets, separately for profitable investments in material assets. The information is provided broken down into groups of fixed assets and profitable investments, respectively. Data are for the reporting and previous years.

The presence of groups of fixed assets and profitable investments is reflected in the columns "At the beginning of the year" and "At the end of the period". This also includes the amount of accumulated depreciation.

In the column "Changes for the period" you should enter information on the receipt, disposal, revaluation of groups of objects, as well as the amount of depreciation accrued on them.

Please note: in case of revaluation of objects in the columns "Initial cost" the current market value or current (replacement) value is given.

EXAMPLE. REFLECTION OF OS AND PROFITABLE INVESTMENTS

fixed assets

At the beginning of the reporting year, the balance sheet of Aktiv JSC included a building and a car used by the administration.

Their initial cost was 1,000,000 rubles, respectively. and 180,000 rubles, and the accrued depreciation - 240,000 rubles. and 36,000 rubles.

In addition, in the reporting year, Aktiv built a warehouse with an initial cost of 1,300,000 rubles.

The amounts of depreciation accrued on existing and acquired objects in the reporting year amounted to:

For a car - 24,000 rubles;

For buildings - 64,000 rubles.

Profitable investments

Suppose that the main activity of Aktiv JSC is car rental. As of the beginning of the reporting year, the company had 10 rental cars with a total initial cost of 1,000,000 rubles.

The amount of depreciation accrued on them was 250,000 rubles. During the reporting year, it increased by another 200,000 rubles.

In June of the reporting year, Aktiv bought another car worth 180,000 rubles. (excluding VAT). For the year, depreciation was charged on it in the amount of 18,000 rubles.

The total amount of depreciation accrued for the reporting period amounted to 218,000 rubles. (200,000 + 18,000).

Thus, depreciation is calculated in the amount of:

At the beginning of the reporting year - 250,000 rubles;

At the end of the reporting year - 468,000 rubles. (250,000 + 200,000 + 18,000).

The accountant will fill out Table 2.1 as shown on page 34 (to simplify the example, data for the last year is not given).

Table 2.2 reflects the cost of capital investments in progress.

Investments in progress include:

unfinished transactions for the acquisition, modernization and other similar actions with fixed assets. The information is provided broken down into groups of fixed assets. Data are entered for the reporting and previous years.

Capital investments are reflected in columns with a breakdown "At the beginning of the year", "Changes for the period" and "At the end of the period".

Recall that in the form of the balance sheet there is no line to reflect information on unfinished capital investments. Therefore, such information is reflected in line 1170 “Other non-current assets”.

On line 1140, the costs of capital investments in progress cannot be indicated, since they do not meet the requirements in accordance with which the asset is taken into account as an item of fixed assets (paragraph 4 of PBU 6/01).

Table 2.3 should contain data on the change as a result of completion, additional equipment, reconstruction and partial liquidation.

The rows of the table separately indicate the increase and decrease in the value of fixed assets. An increase may occur as a result of completion, additional equipment and reconstruction, and a decrease due to partial liquidation.

Information about the increase or decrease in value is indicated for each whose value has changed.

The data in the columns of table 2.3 are given for the reporting and previous periods.

Table 2.4 reflects information about other uses of fixed assets of the company. Here, in particular, information about the cost is indicated:

fixed assets that are transferred or received on lease and are listed both on the balance sheet of the company and behind it;
fixed assets transferred to conservation;
real estate that is put into operation and is actually used, but is under state registration;
others (for example, transferred or received as collateral, but used by the company).

The columns of table 2.4 indicate their cost:

as of the reporting date (column 2);

Accounts receivable and accounts payable

This section details the accounts receivable and accounts payable of the firm. It consists of four tables.

5.1. Availability and movement of receivables.

5.2. Overdue accounts receivable.

5.3. Availability and movement of accounts payable.

To fill in the tables, use the data on the settlement accounts:

60 "Settlements with suppliers and contractors";
62 "Settlements with buyers and customers";
63 "Provisions for doubtful debts";
66 "Settlements on short-term credits and loans";
67 "Settlements on long-term credits and loans";
68 "Calculations on taxes and fees";
69 "Calculations for social insurance and security";
70 "Settlements with personnel for wages";
71 "Settlements with accountable persons";
73 "Settlements with personnel for other operations";
75 "Settlements with the founders";
76 "Settlements with different debtors and creditors".

Preliminarily divide all debts according to their maturity into short-term (must be paid within 12 months following the reporting date) and long-term (with a maturity of more than a year).

When filling out this section of the explanations to the balance sheet and the income statement, in the column “At the beginning of the year”, reflect the balance of the relevant accounts as of January 1 of the reporting year: - debit, for accounts payable - credit.

In the column "At the end of the period", indicate the balances of receivables and payables as of the end of the reporting year. The column "Changes for the period" reflects the receipts and disposals of debts, as well as the transfer of debt from long-term to short-term.

EXAMPLE. REFLECTION OF INFORMATION ABOUT DEBTS

Last year, Aktiv JSC issued an interest-free loan to an employee in the amount of 50,000 rubles. for a period of two years with the condition of a lump sum repayment. In accounting, this transaction was reflected in the posting:

Debit 73, subaccount "Long-term receivables" Credit 50
- 50,000 rubles. - An interest-free loan.

At the beginning of the reporting year, these receivables were included in non-current assets of the balance sheet, and at the end of the reporting year (as of the reporting date), the accountant transferred them to current assets. In analytical accounting, this operation is reflected in the entry:

Debit 73, subaccount "Short-term receivables" Credit 73, subaccount "Long-term receivables"
- 50,000 rubles. – transfer from long-term to short-term debt.

In this case, the corresponding fragment of table 5.1 "Asset" will look like this.

The Ministry of Finance of Russia recommends not to reflect in table 5.1 the debts received and repaid (written off) in the reporting year. Therefore, include in this table only those receivables and payables that are not repaid at the end of the reporting year. For example, it is not required to reflect debit and credit turnovers on account 70 “Settlements with personnel for wages”. Therefore, the accountant should focus on balances as of January 1, 2016, tracking their disposal, and also reflect the receipt of debts that you have as of December 31, 2016.

Table 5.2 reflects information on overdue receivables. Data on debts are indicated by their types. The columns indicate the amount of debt accounted for under the terms of the contract, and the book value.

The book value is the value under the terms of the contract, reduced by the amount created for it.

as of the reporting date (column 2);
December 31 of the previous year (column 3);
December 31 of the year preceding the previous one, that is, the year before last (column 4).

Table 5.3 is intended to reflect data on the presence and movement of accounts payable. It is filled in by analogy with table 5.1.

Table 5.4 reflects information on overdue accounts payable.

The columns contain data:

as of the reporting date (column 2);
December 31 of the previous year (column 3);
December 31 of the year preceding the previous one, that is, the year before last (column 4).

Explanations in text form

It is advisable to include essential information in the text part of the explanations:

about your company;
about her financial situation;
on the comparability of data for the reporting and previous years;
on valuation methods and material items of financial statements;
about deviations from the accounting rules, if following them did not allow you to reliably reflect the property status and financial results of your company (clauses 6 and 37 of PBU 4/99);
on changes in the accounting policy of the company for the next reporting year;
about financial activities, such as buying shares in other companies;
on the investment activities of the company, for example, on the development of the material and technical base;
on subsidiaries and dependent companies (Articles 105 and 106 of the Civil Code of the Russian Federation);
on the reorganization of the company;
events after the reporting date.

Information about the company's activities

In this section, you can include:

a brief description of the size and structure of the firm;
a brief description of its usual activities;
sales volumes of products, goods, works, services by types and geographical sales markets;
data on extraordinary facts of economic activity and their consequences;
information about the business activity of the organization;
resource efficiency indicators, etc.

If possible, present the information in dynamics (for several years). At the same time, indicate the factors that influenced the financial results of the company in the reporting year.

The size of the firm (scale of business) can be partly judged by the size of its number of employees, the size of production space and other resources.

Briefly describe the production structure of the organization: its production, workshops, services, and also including branches and representative offices.

Describing the activities of the company by type, do not skimp on the details. Provide information:

on the range and volumes of manufactured products (work performed, services rendered) for the reporting and previous years;
about the directions of its investments;
about plans to expand or change the sectoral and specific structure of the company's activities.

When disclosing information on the volume of sales of products (goods, works and services) by type, provide not only general data, but also information in the context of the main geographical sales areas.

If extraordinary events occurred in the past year, then describe them in the explanations. It can be a fire, flood, technological accident, theft of property and other similar situations.

Also reflect the economic consequences of these incidents: the amount of direct damage and liquidation costs, the amount of compensation received from the guilty citizens and organizations or from insurance companies, etc.

The business activity of the company is evidenced by the following data:

availability of contracts for export deliveries, indirectly confirming the quality of products (works, services) and the breadth of sales markets;
the presence of well-known customers who purchase products, works and services of the company;
participation of the company in research and development work, the effectiveness of such activities;
carrying out environmental and other similar activities.

Information about beneficial owners

Since the end of last year, the company has a new responsibility. According to Federal Law No. 215-FZ of June 23, 2016, all companies are required to have information about their own, store it and document the accuracy of this data.

So, in the Federal Law of 07.08.2001 No. 115-FZ (hereinafter referred to as the Law No. 115-FZ) “On Counteracting the Legalization (Laundering) of Proceeds from Crime and the Financing of Terrorism”, Article 6.1 “Responsibilities of a Legal Entity to Disclose Information” was added about their beneficial owners”, according to which individuals and legal entities have new rights and obligations.

Paragraph 7 of the new article establishes that information about the beneficial owners of the company is disclosed in its reporting. Therefore, in the financial statements for 2016, special attention should be paid to the disclosure of data on their beneficial owners.

A beneficial owner is an individual who ultimately directly or indirectly (through third parties) owns (has a predominant participation of more than 25% in the capital) a client - a legal entity or has the ability to control the client's actions (Article 3 of Law No. 115-FZ) . Unlike Law No. 115-FZ, the Tax Code uses the term "interdependent persons".

EXAMPLE. REFLECTION OF INFORMATION ABOUT BENEFICIARIES

I. P. Sidorov owns 51% of the shares in Alfa JSC. In turn, Alpha is the owner of a 60% stake in Gamma JSC. Since I.P. Sidorov does not directly own the shares of Gamma JSC, his participation in the capital of this company should be recognized as indirect. The share of Sidorov's indirect participation in Gamma JSC will be: 0.51 × 0.6 = 0.306 or 30.6%. Therefore, Sidorov has a majority equity interest (more than 25%) and meets the criteria of a beneficial owner of Gamma JSC.

1) have information about their beneficial owners and take reasonable and available measures in the circumstances to establish the following information in relation to their beneficial owners:

Full Name;
citizenship;
Date of Birth;
details of the identity document;
data of a migration card, a document confirming the right of a foreign citizen or stateless person to stay (residence) in the Russian Federation;
address of the place of residence (registration) or place of stay;
TIN (if any).

If it is impossible to determine the beneficiary so simply, then for insurance purposes, you need to have evidence confirming that the company has taken measures to establish it.

According to the clarifications of Rosfinmonitoring of the Russian Federation, documents confirming the adoption of such measures may be copies of requests to the founders and answers to them:

2) regularly, but at least once a year, update information on their beneficial owners and document the information received;

3) store information about their beneficial owners and the measures taken to establish them for at least five years from the date of receipt of such information;

4) provide the available documented information about their beneficial owners or about the measures taken to establish information regarding their beneficial owners at the request of the authorized body, tax authorities or other federal executive body authorized by the Government of the Russian Federation.

For failure to comply with the listed requirements, an administrative fine is established (Article 14.25.1 of the Code of Administrative Offenses of the Russian Federation):

for officials - from 30,000 to 40,000 rubles;
for legal entities - from 100,000 to 500,000 rubles.

INFORMATION ACCOMPANYING REPORTING (FOR EXPLANATORY NOTE) WITH EXAMPLE OF COMPLETION

As you know, when preparing annual accounting (financial) statements, an organization may provide additional information related to accounting statements that it considers useful for making economic decisions. This information will be discussed in this article.

Before considering the topic of this article, let us recall the deadlines for the organization to submit annual accounting (financial) statements to the statistics department and tax authorities, what these statements are, and what is included in it.

Deadlines for submission of annual accounting (financial) statements

As a general rule, an organization must submit a mandatory copy of the annual accounting (financial) statements to its territorial department of statistics no later than three months after the end of the year, this is indicated by the norms of Article 18 of the Federal Law of December 6, 2011 N 402-FZ "On Accounting" (hereinafter - Law N 402-FZ). If the reporting is subject to mandatory audit, then the organization must submit an audit opinion on it together with such reporting or no later than 10 business days from the day following the date of the audit report, but no later than December 31 of the year following the reporting year.

Within the same time frame - no later than three months after the end of the reporting year, the organization must submit annual accounting (financial) statements to its tax office, as indicated by subparagraph 5 of paragraph 1 of Article 23 of the Tax Code of the Russian Federation. Note that this does not apply to cases where the organization is not required to keep accounting records or if it is a religious organization that did not have an obligation to pay taxes and fees for the reporting (tax) periods of the calendar year.

The concept of accounting (financial) reporting and requirements for it

Accounting (financial) statements are information about the financial position of the organization at the reporting date, the financial result of its activities and cash flows for the reporting period, compiled in accordance with the requirements of Law N 402-FZ in the prescribed forms (clause 1 of article 3 of Law N 402- FZ).

At the same time, the reporting should give a reliable idea of the financial position of the organization at the reporting date, the financial result of its activities and the cash flow for the reporting period, which is necessary for users of this reporting to make economic decisions (clause 1 of article 13 of Law N 402-FZ).

Composition of accounting (financial) statements

In the general case, the annual financial statements consist of a balance sheet, a statement of financial results and annexes to them, which is established by paragraph 1 of Article 14 of Law N 402-FZ.

But since such a standard has not yet been approved, then on the basis of paragraph 1 of Article 30 of Law N 402-FZ, organizations (with the exception of credit institutions, state (municipal) institutions) form their reporting in accordance with the forms approved by Order of the Ministry of Finance of Russia dated July 2, 2010 N 66n "On the forms of financial statements of organizations" (hereinafter - Order N 66n), and the main regulatory documents used in its formation are:

As you can see, the explanatory note is not included in the annual accounting (financial) statements of the company.

Note!
It should be clear from the information presented accompanying the financial statements that it is not included in the financial statements. To fulfill this requirement, the following conditions must be met:
- in the financial statements there should be no references to the information accompanying it;
- from the name of such information, the user should not get the erroneous impression that it is part of the financial statements;
- such information should be separated from the financial statements.
Such clarifications are given in the Recommendations to audit organizations, individual auditors, auditors on auditing the annual financial statements of organizations for 2012 (hereinafter referred to as the Recommendations), set out in the Letter of the Ministry of Finance of Russia dated 01/09/2013 N 07-02-18 / 01.

The composition of the information included in the information accompanying the financial statements

If the reporting is prepared by a joint-stock company, then the following information is entered in the information accompanying the financial statements:

On the number of shares issued by the joint-stock company and fully paid;

On the number of shares issued, but not paid or paid in part;

On the nominal value of shares owned by the joint-stock company, its subsidiaries and affiliates;

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

In particular, the main performance indicators of the organization are given, indicating changes in the property and financial situation, the reasons that affected the financial results of the organization in the reporting year, and so on.

planned development of the organization;

prospective capital and long-term financial investments;

borrowing policy, risk management;

activities of the organization in the field of research and development work;

environmental protection measures.

For environmental protection measures, the main measures taken and planned by the organization in the field of environmental protection are given, the impact of these measures on the level of long-term investments and profitability in the reporting year, a description of the financial consequences for future periods, data on payments for violation of environmental legislation, environmental payments and payments for natural resources, current environmental protection costs and the degree of their impact on the financial performance of the organization;

other information.

In addition, the information accompanying financial statements may include the following information:

On the cost of energy resources;

On the ecological activity of the organization.

Such clarifications are contained in the Information of the Ministry of Finance of Russia N PZ-10/2012 "On the entry into force on January 1, 2013 of the Federal Law of December 6, 2011 N 402-FZ "On Accounting", in the Letter of the Ministry of Finance of Russia N PZ-7 /2011 "About accounting, formation and disclosure in the financial statements of information on the environmental activities of the organization".

Energy cost information

As follows from the Letter of the Ministry of Finance of Russia dated January 28, 2010 N 07-02-18 / 01, the following indicators can be reflected in the information accompanying financial statements:

Aggregate costs for the acquisition and consumption of all types of energy resources;

Costs for the acquisition and consumption for the purpose of production (performance of work, provision of services) of energy resources by type of energy (nuclear, thermal, electrical, electromagnetic, others).

The specified indicators for the reporting year can be compared with the corresponding planned indicators, by types of products (works, services), taking into account the seasonality of the organization's activities.

Information about the environmental activities of the organization

Based on the Letters of the Ministry of Finance of Russia N PZ-7 / 2011 "On accounting, formation and disclosure in the financial statements of information on the environmental activities of the organization", dated January 27, 2012 N 07-02-18 / 01 in the information accompanying the financial statements, the following information may be provided:

A list of the main activities carried out and planned by the organization and a description of the financial implications for future periods;

An example of filling in information related to financial statements

(data are conditional).

Example

Related Information
to the annual financial statements of LLC X for 2017

I. General information about the organization

1.1. Full corporate name of the company: Limited Liability Company "X".

Type of ownership: LLC, private.

1.2. The company was established in accordance with the Civil Code of the Russian Federation and Federal Law No. 14-FZ of February 8, 1998 "On Limited Liability Companies".

Date of state registration "___" ______20____.

OGRN:_______________

TIN: ________________

Registered with the Federal Tax Service of the Russian Federation N _______ on _________________ "___" _________ 20____: certificate N _______

Legal address of the Company _______________________________________________

Mailing address ___________________________________________________________

1.3. The main activity of LLC "X" is the wholesale trade of refrigeration equipment, its installation and service.

A related activity is the retail sale of spare parts for refrigeration equipment. As of December 31, 2017, the Company has a separate division that is not allocated to a separate balance sheet - a retail store located at: ______________________________

1.4. Management of the current activities of the Company is carried out by the sole executive body of the company - the General Director

__________________________________________________________________(FULL NAME)

1.5. The number of employees in the Company as of December 31, 2017 is XXX people.

1.6. The financial statements of LLC "X" for 2017 were formed on the basis of the accounting and reporting rules in force in Russia and the Federal Law of December 6, 2011 N 402-FZ "On Accounting". There were no significant deviations from the accounting rules in 2017.

II. Financial result obtained from the main activities

3.1. The financial result of LLC "X", received from the main activities in 2017, amounted to X XXX XXX rubles. Retail trade received a loss in the amount of XXX XXX rubles.

Data on the financial results of LLC "X" for previous years.

The financial results of the Company's activities are presented in the table:

2014 __________________________________________________________________

2015 __________________________________________________________________

2016 __________________________________________________________________

III. Information on discontinued operations

By decision of the General Director dated 12/15/2017, X LLC ceases retail trading activities. Termination of retail trade is carried out by selling the property used for these purposes and fulfilling unliquidated obligations in terms of retail trade.

The carrying value of the assets scheduled for sale as of December 31, 2017 is X XXX XXX rubles, and the amount of liabilities is X XXX XXX rubles.

The decision to terminate retail trading activities has been brought to the attention of all third parties whose interests are affected, including the laid-off employees of the organization.

In connection with the reduction in the number of employees in the number of XX people, the amount of severance pay in the amount of XXXX rubles is planned to be paid.

Payments in favor of counterparties with whom it is planned to terminate relations will amount to X XXX rubles.

In connection with these expenses, LLC X recognizes the following estimated liabilities:

under the payment of severance pay in the amount of XXXX rubles;

for the repayment of obligations related to the termination of contracts - X XXX rubles.

Estimated liabilities are reflected in the balance sheet of the organization as of December 31, 2017.

Planned maturity of liabilities:

with staff - March 2018;

with counterparties - April 2018

General Director _____________________ (full name)

Chief Accountant _____________________ (full name)

Soloveichik S.F.

Explanatory note - an appendix to the annual financial statements, which should contain significant information about the organization, its financial position, comparability of data for the reporting and previous periods, valuation methods and significant items of financial statements and other information. In essence, the explanatory note summarizes the information contained in the organization's financial statements, explains and comments on it, and also supplements it with other necessary information that is not reflected in the financial statements of organizations.

The explanatory note should perform the following main tasks:

disclose material information contained in the financial statements;

disclose material information not reflected in the financial statements;

provide users with additional information that reveals the main aspects of its activities.

According to the Federal Law of November 21, 1996 N 129-FZ "On Accounting", the compilers of reports (including an explanatory note) are all organizations, with the exception of budgetary institutions, as well as public organizations (associations) and their structural divisions that do not carry out entrepreneurial activities and not having turnovers for the sale of goods (works, services) except for the retired property.

The users of the explanatory note are the users of the organization's reporting - legal entities and individuals interested in information about it.

Requirements for the content of the explanatory note include:

mandatory general requirements established by law;

mandatory requirements established by law, the reflection of which depends on the presence of certain facts of economic activity;

additional requirements related to the industry affiliation of the organization, its specifics, etc.;

additional requirements aimed at meeting the needs of a particular category of users of financial statements.

The process of compiling an explanatory note can be divided into three main stages:

the first stage is the analysis of the requirements for the content of the note, established by the current regulations, and other requirements;

the second stage is the selection of the necessary sections (information blocks) of the note; collection, processing and editing of information for inclusion in the relevant sections; choice of the form of presentation of information, preparation of graphic material;

the third stage - drawing up and signing the final version of the note; its approval as part of the annual reporting by the supreme management body of the organization.

Below are the mandatory requirements of the legislation for the content of the explanatory note in general terms by sections in the classification we have chosen.

1) Legislated requirements for the formation of an explanatory note

Section name		Regulations	Notes
1) Mandatory general requirements (statutory)
1. General information	The legal address of the organization. Main activities. The average annual number of employees for the reporting period or at the reporting date. Composition (surnames and positions) of members of the executive and control bodies. Name of the legal entity (full and abbreviated).	PBU 4/99, p. 31	The organizational and legal form of the organization, information about the founders, the amount of the authorized (share) capital indicated in the constituent documents are also indicated. Provides information about the auditor, appraiser, trademark or service mark, phone numbers, etc.
2. Accounting policy	Information that the financial statements are formed on the basis of the rules of accounting and reporting in force in the Russian Federation. Consequences of changes in accounting policies compared with the previous reporting period. Announcement of a change in accounting policy for the year following the reporting one. In accordance with PBU, separate rules for accounting for assets and liabilities adopted by the accounting policy are disclosed.	PBU 4/99, p. 6 PBU 1/98, p.p. 19, 20, 21, 22 PBU 1/98, paragraph 23 PBU 6/01, PBU 5/01, PBU 14/2000, PBU 19/02, PBU 9/99, PBU 10/99, PBU 15/01, PBU 17/02	Accounting statements are considered reliable and complete if they are formed on the basis of the rules established by Russian RAS. Therefore, in the explanatory notes to the balance sheet and income statement, this should be indicated. If deviations from the general rules are made, the organization is obliged to disclose in the explanatory note all cases of such deviations, indicating their reasons.
3. Analysis and evaluation of the balance sheet structure and profit dynamics	Brief description of the organization's activities (ordinary activities, current, investment and financial activities). Key performance indicators and factors that influenced the financial results in the reporting year. Assessment of the financial condition for the short and long term.	Law N 129-FZ, paragraph 4 of Art. 13 PBU 4/99, p. 31 Order of the Ministry of Finance of Russia dated July 22, 2003 N 67n (hereinafter referred to as the Instructions), p. 19	The main performance indicators and factors that influenced the financial results of the organization in the reporting year are reflected. Since there are many different ways to calculate the same coefficients, it seems appropriate to disclose in the text the calculation procedure used. One of the methods of calculation may be the Rules for conducting a financial analysis by an arbitration manager, approved. Decree of the Government of the Russian Federation of June 25, 2003 N 367
4. Explanations to material items of accounting statements	Information is disclosed if it is significant and if it is not disclosed in the forms of financial statements. Disclosure procedure - in accordance with the requirements of the relevant sections of PBU ("Disclosure of information in reporting")	RAS for various accounting items RAS 5/01, clause 27	Explanations and interpretations can be provided not only of significant balance sheet indicators, but also of the Profit and Loss Statement. For example, for inventories, at least the following information is subject to disclosure, taking into account materiality: on methods for estimating inventories by their groups (types); about the consequences of changes in the methods of estimating inventories; on the cost of inventories pledged; on the size and movement of reserves for depreciation of material assets. Insignificant reporting items may not be disclosed.
2) Mandatory requirements established by law, the reflection of which depends on the presence of certain facts of economic activity.
5. Change in opening balances	Data as of the end of the previous reporting period. Data at the beginning of the reporting period.	PBU 4/99, p. 9	As a general rule, the opening balances of accounting accounts at the beginning of the reporting year must correspond to the data that were reflected in the last year's balance sheet in the column "At the end of the reporting period." If for some reason the opening balances of the reporting period do not correspond to the data at the end of the previous period, then explanations are given for this.
			The reason for the change in opening balances may be changes in the content of reporting and its form, the introduction of new RAS, the reorganization of the organization (in the form of accession, merger, separation and division)
6. Conditional facts of economic activity	For each contingent liability, the following information is disclosed: a brief description of the nature of the obligation and the expected date of its performance; a brief description of the uncertainties that exist in relation to the period of performance and the amount of the obligation. For each provision created in connection with the consequences of a contingent fact, the following information is additionally disclosed: * the amount of the reserve at the beginning and end of the reporting period; * the amount of the reserve written off in the reporting period in connection with the recognition by the organization of a liability previously recognized as conditional in accordance with paragraph 11 of PBU 4/99; * unused (overcharged) amount of the reserve, attributed in the reporting period to other income of the organization.	PBU 8/01, sec. 4	Information about contingent facts and reserves formed in connection with the consequences of a contingent fact may be disclosed by groups of homogeneous contingent liabilities or reserves formed in connection with homogeneous contingent facts of economic activity, for example, in connection with issued guarantee obligations of the organization, litigation. Information on the availability and amount of guarantees issued by the organization, obligations arising from promissory notes accounted for (discounted) by the organization, and other similar obligations assumed by the organization, as a rule, is disclosed in an explanatory note to the organization's financial statements for the reporting period, regardless of the degree of likelihood of consequences such business activities. Information on contingent assets is disclosed in the explanatory note to the financial statements of the organization for the reporting period if there is a high or very high probability that the organization will receive them; at the same time, contingent assets are not reflected in the balance sheet for the reporting period, and no accounting entries are made in the synthetic and analytical accounting of the reporting period.
7. Joint activities	The purpose of the joint activity (manufacturing of products, performance of work, provision of services, etc.) and contribution to it. Way of deriving economic benefit or income (joint operations, shared assets, joint activities). The value of assets and liabilities relating to the joint venture. The amounts of income, expenses, profit or loss relating to the joint venture. Disclosure of Information on Shared Assets. Disclosure of information on joint operations.	PBU 20/03, paragraphs 8, 11, 16, 22, 23, 24	It is prescribed to use when disclosing information the rules for its isolation, established by PBU 12/2000 "Information by segments". This means that in order to determine whether information is subject to disclosure or not, it is advisable to adhere to the provisions of clause 9 of PBU 12/2000. Disclosure of information in the explanatory note on joint activities depends on the form in which it is carried out.
8. Explanations on discontinued activities	Description of the discontinued operation, the value of the entity's assets and liabilities expected to be disposed of or settled as part of the termination of operations. The amounts of income, expenses, profits or losses before tax, as well as the amount of accrued income tax related to discontinued operations. Cash flow relating to discontinued operations, in the context of current, investment and financial activities during the current reporting period.		The amounts of income and expenses, gains or losses, and cash flows relating to discontinued operations may be reflected in the Profit and Loss Statement and the Statement of Cash Flows, respectively.
9. Information by segments	As part of the primary information on the reporting segment in the financial statements, the following indicators related to the reporting segment are disclosed: total revenue, including sales to external customers and transactions with other segments; financial result (profit or loss);		The list of segments, information on which is disclosed in the financial statements, the organization establishes independently based on its organizational and management structure. The list of reportable segments in the consolidated financial statements is established by the organization entrusted with the preparation of the consolidated financial statements.
	total balance sheet value of assets; total amount of liabilities; total value of capital investments in fixed assets and intangible assets; total amount of depreciation on fixed assets and intangible assets; *total share in net profit (loss) of affiliates and subsidiaries, joint activities, as well as the total amount of investments in these affiliates and joint activities
10. Explanations for events after the reporting date	Brief description of the nature of the event after the balance sheet date. Assessment of the consequences of an event after the reporting date in monetary terms.	PBU 7/98, p. 11	If it is impossible to assess the event, then in the explanatory note it is necessary to explain the reason. An event after the reporting date is recognized as significant if, without knowledge of it, users of financial statements cannot reliably assess the financial condition, cash flow or performance of the organization. The organization determines the materiality of the event after the reporting date independently based on the requirements of the provisions of accounting regulations.
11. Information on transactions with affiliates	The nature of the relationship with each affiliate. Types of transactions with each affiliate. The volume of transactions of each type in absolute and relative terms for the reporting period and the period preceding the reporting period. Cost indicators for transactions not completed at the beginning and end of the reporting period with each affiliate. Price determination methods used for each type of transaction with each affiliate.		The list of affiliates, information about which is disclosed in the financial statements of the organization, is established independently by the organization preparing the financial statements, based on PBU 11/2000, based on the content of the relationship between the organization and the affiliate, taking into account the requirement of priority of content over form. Information about affiliates should be set out clearly and completely so that the interested users of financial statements understand the nature and content of relationships and transactions with affiliates.
			If an organization or an individual controls another organization or an organization is controlled (directly or through third organizations) by the same legal entity or the same individual (the same group of persons), then the nature of the relationship between them is subject to description in the financial statements regardless on whether there were transactions between them in the reporting period.
12. Explanations on state aid	The nature and amount of budgetary funds recognized in accounting in the reporting year. Purpose and amount of budget credits. The nature of other forms of government assistance from which the entity directly receives economic benefits. Unfulfilled as of the reporting date conditions for the provision of budgetary funds and related contingent liabilities and contingent assets	PBU 13/2000, p. 22
13. Other explanations	Information disclosed: on extraordinary facts of economic activity and their consequences for the reporting period and the period preceding the reporting period about any issued security for the obligations and payments of the organization for the reporting period and the period preceding the reporting about any received security for the obligations and payments of the organization for the reporting period and the period preceding and reporting on decisions based on the results of consideration of annual financial statements and distribution of net profit.	PBU 4/99, paragraphs 10, 27, Instructions, paragraph 19