Fill out the statement of changes in capital. How to fill out a statement of changes in capital: instructions. Report writing rules

Financial statements– this is a whole package of documents reflecting the financial activities of the company. It also includes a statement of changes in capital - this is a kind of explanatory document given to the balance sheet.

Who should write the report?

Completing a statement of changes in capital is the responsibility of all companies classified as medium and large businesses. Small businesses are exempt from the need to register it, just like organizations working in the public sector, as well as in the field of insurance and lending.

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When and where to submit a document

The statement of changes in capital is of a regular nature, and the date of its preparation is the last day (according to the calendar) in the reporting period. It must be submitted to local territorial tax authorities and statistics authorities (since 2013, this obligation has been prescribed by law) within 90 days (according to the calendar) from the beginning of the new year.

Report writing rules

This report has a unified standard form recommended for use. The form can be expanded and supplemented based on the needs of the enterprise. The document contains:

Company details,
detailed information on the movement of three types of capital:
- additional,
- reserve,
- statutory,
data on the share of the company's own shares,
adjustments caused by changes in the company's accounting policies,
information on changes in the amount of retained income and uncovered losses of the organization, etc.

Also, the report must be signed by the head of the company indicating the date of its preparation.

When filling out the form, special attention should be paid to the following points: information on changes in capital must be entered both for the last reporting period and for the two previous ones.

In addition, when drawing up a report, we must not forget that subtracted or negative values are entered in parentheses, and the units of measurement can be either millions or thousands of rubles.

Today, a report can be created and submitted to the Federal Tax Service in electronic or paper form.

You cannot make mistakes in this document, so after filling it out you need to check it very carefully and, if some inaccuracy or oversight does occur, it is better to fill out a new form.

Example of filling out a statement of changes in capital

We draw up the “header” of the document

First, the report indicates the year for which it was compiled (i.e. reporting period). Next, enter the full name of company and the following data:

date of registration,
OKPO code (All-Russian Classifier of Enterprises and Organizations),
type of economic activity (required in the form of an OKVED code and decoding).

Below is entered organizational and legal status And type of ownership, and next to it are codes OKOPF(All-Russian Classifier of Organizational and Legal Forms) and OKFS(All-Russian classifier of forms of ownership). The last line of the document header contains codes OKEY(All-Russian classifier of units of measurement): i.e. thousands or millions of rubles used in the report.

Completing Section 1 of the Statement of Changes in Capital

The first part includes information:

on the movement of three types of capital of the company: additional, reserve and authorized,
information about shares owned by the company and acquired from holders,
as well as income (undistributed) and losses (uncovered).

If the organization has existed for a long time, then data must be entered for the previous three years, but if the company was opened recently, then only for the last reporting period.

Under the code values, the reasons that contributed to the change in capital are written in the lines, and in columns 3 to 8 - its articles.

Line 3100 shows the balance of the accounting accounts. accounting from 80 to 84 (inclusive). Data from three years ago is recorded here.

Further, in lines 3200 to 3240, information for the previous year is shown in the same way. After this, the necessary information is entered into line 3210 (below is the distribution of all financial and economic actions that led to an increase in capital in the previous year).

Column 3 shows an increase authorized capital, in particular, cells 3210 are the full size of the increase, and cells from 3211 to 3216 reflect the channels through which it occurred (in accordance with 80 accounting accounts).

Column 4 demonstrates the price of acquired shares for joint-stock companies or - for limited liability companies - parts in the authorized capital of the enterprise

Column 5- information about multiplication additional capital(source: 83 accounting account).,
A column 6- data about reserve capital(from accounting account 82).

IN column 7 information about increase in profit or loss, compiled from net profit (loss) that remained after transferring taxes and creating reserve capital (based on the values of the 84th accounting account).

Column 8 summarizes the data for all lines in the section in question.

Line 3220 shows the values for the reduction of capital for all indicators of economic activity.
Lines from 3221 to 3227 broadcast debit turnover according to accounting. accounts 80-84 (inclusive) and are filled in completely identical to the ones above.

The code values of lines 3230 and 3240 show changes in financial parameters of capital two types: reserve and additional.

Line 3200 reflect the total value of the company's capital on the closing day of the year preceding the reporting period, compiled as a credit balance (according to accounting accounts 80-84 (inclusive)).

Then the data for the reporting year is recorded and, in the same way as for the previous year, lines from 3310 to 3340 are filled in. Information about the increase and decrease of capital is given here, the final annual value of capital is entered in line 3300.

Completing Section 2 of the Statement of Changes in Capital

The second part of the report shows corrected values and adjustments for the amounts of profits, losses and other indicators resulting from changes in accounting policies.

Thus, if there were no changes in this part in the company’s work, and no errors were identified in previous periods of the report, then this section can be left blank.

If they were, then briefly about how to fill them out:

V third column enter the total cost of capital of the organization as of the end of the three-year period;
line 3400 fixes the amount compiled before the changes,
line 3500- already corrected values;
Below are lines that detail all the changes that have occurred.

Completing Section 3 of the Statement of Changes in Capital

The third and final section contains financial parameters of net assets as of the end of the company’s previous reporting periods.

If there are any ambiguities, separate notes are given at the end of the page.

Statement of changes in capital (form No. 3). Instructions, rules and filling procedure

Explanations to the balance sheet and profit and loss account must disclose additional data on changes in the capital (authorized, reserve, additional, etc.) of the organization.

At the same time, the Accounting Regulations “Accounting Statements of an Organization” PBU 4/99 requires from business partnerships and companies a report on changes in capital, which must contain at least data on the amount of capital at the beginning of the reporting period, an increase in capital, highlighting separately the increase due to additional issue shares, due to the revaluation of property, due to the increase in property, due to the reorganization of a legal entity (merger, accession), due to income, which, in accordance with the rules of accounting and reporting, are directly attributed to an increase in capital, a decrease in capital, highlighting separately the decrease due to reducing the par value of shares, due to a decrease in the number of shares, due to the reorganization of a legal entity (division, spin-off), due to expenses that, in accordance with the rules of accounting and reporting, are directly included in the reduction of capital, the amount of capital at the end of the reporting period.

For the purpose of reflecting in the financial statements of a joint-stock company information on the founders of the organization, stages of capital formation and types of shares, it is recommended to take into account the provisions given in the letter of the Ministry of Finance of the Russian Federation dated December 23, 1992 N 117 “On reflection in accounting and reporting of transactions related to privatization of enterprises" (according to the conclusion of the Ministry of Justice of the Russian Federation dated November 2, 1994 N 07-01-654-94, this document does not require state registration). In the absence of the specified information in the balance sheet, when reflecting data on the group of articles “Authorized capital”, it should be given as an explanation to the article “Authorized (share) capital” of the report on changes in capital or in an explanatory note.

Considering that in the balance sheet, in accordance with the requirements of regulatory documents on accounting, the balances of funds (consumption fund, accumulation fund and others) formed in accordance with the constituent documents of the organization and the adopted accounting policy at the expense of the profit remaining at the disposal of the organization (retained earnings) , are not reflected by the organization, the corresponding transcripts characterizing the directions of use of the profit remaining at the disposal of the organization are given in the explanations to the balance sheet and profit and loss statement, in particular in the statement of changes in capital or an explanatory note. The procedure for reflecting data on the types of reserves and funds formed, as well as changes in their balances at the end of the reporting period, is determined by the organization independently when developing and adopting its accounting reporting forms based on the sample forms given in Order of the Ministry of Finance of the Russian Federation dated January 13, 2000 N 4n "On the forms of financial statements of organizations."

The report on changes in capital in the “Capital” section provides data on the movement of all its components: balances at the beginning of the reporting year, receipts (decrease) for the reporting period, balances at the end of the reporting year.

Under the article “Authorized (share) capital” in column 3 “Balance at the beginning of the year,” the organization shows the amount of authorized (share) capital at the beginning of the reporting year, recorded in the constituent documents registered in the prescribed manner. If the authorized (share) capital increases during the reporting year in the prescribed manner, the corresponding amount is reflected in column 4 of this article, and if it decreases, in column 5. In this case, a decrease in the authorized (share) capital, for example, is possible in the event of withdrawal of deposits by participants (founders), cancellation of own shares by the joint-stock company, reduction of contributions or par value of shares when bringing the size of the authorized capital to the value of net assets.

The article “Additional capital” reflects the movement of additional capital, for example, in the form of an increase in the value of the organization’s property as a result of its additional valuation in accordance with the established procedure, the acceptance of property for accounting as a result of capital investments, and the received share premium. In the event of repayment of debt on contributions to the authorized (share) capital, expressed in foreign currency, exchange rate differences are also reflected in this article.

Column 3 “Balance at the beginning of the year” under this item reflects the amount of additional capital listed at the end of last year, taking into account the revaluation of fixed assets carried out at the beginning of the reporting year in accordance with the established procedure.

Column 4 “Received in the reporting year” reflects the addition of own sources of capital investments for fixed assets accepted for operation, in cases of completion, additional equipment, reconstruction of fixed assets, etc.

Column 5 reflects the decrease in additional capital associated with the use of additional capital funds to increase the authorized capital in accordance with the established procedure, repayment of losses identified based on the organization’s performance for the year. During the reporting year, the organization may reduce additional capital by writing off its corresponding amount in order to identify the financial result from the disposal of fixed assets that were previously subject to revaluation in the prescribed manner.

When drawing up a report on changes in capital, it is recommended to separate from the article “Additional capital”, including data on changes (increase or decrease) in data on the increase in the value of property due to revaluation, listed in accounting records in a separate subaccount of the additional capital account. In the event of a decrease in the value of fixed assets, for example, as a result of revaluation in the absence or insufficiency of the recorded amounts of additional capital in connection with the acceptance of this fixed asset object for accounting as a result of capital investments, its completion, additional equipment, reconstruction, revaluation, the undistributed part of the profit should be taken into account for reduction , remaining at the disposal of the organization.

Under the article “Reserve Fund”, column 3 of the “Capital” section reflects the amount of the reserve fund created in accordance with the legislation of the Russian Federation at the beginning of the reporting year.

When the specified reserve is directed in accordance with the legislation of the Russian Federation to cover losses, to repay bonds of a joint-stock company and to repurchase its shares in the absence of other funds, the corresponding amounts are reflected in column 5 of the article “Reserve Fund”.

When generating data on the statement of changes in capital, data on retained earnings of previous years and the reporting year (uncovered loss of previous years and the reporting year) can be shown in one item or separately. In this case, retained earnings may be reflected in the statement of changes in capital as the remainder of the profit remaining at the disposal of the organization after the formation of a reserve fund in accordance with the legislation of the Russian Federation, including the allocation of funds and reserves formed by the organization in accordance with the constituent documents. An organization may reflect the funds and reserves formed in accordance with the constituent documents separately under the corresponding items in the “Capital” section of the statement of changes in capital. In this case, retained earnings will be calculated as part of the profit remaining at the disposal of the organization, minus the amounts of formed funds, amounts allocated in accordance with decisions made to cover losses, pay dividends, etc. The procedure adopted by the organization for disclosing information on changes in capital must be taken into account when development and adoption by the organization of a form for reporting changes in capital.

The article “Targeted financing and revenues” reflects the movement of funds received by a non-profit organization from appropriate sources for the purposes of its activities (with a corresponding breakdown of sources of revenue). Data for this item are taken into account when determining the results for the “Capital” section of the report on changes in capital.

The section “Reserves for future expenses” of the statement of changes in capital reflects data on the presence at the beginning and end of the reporting period of reserves for future expenses formed by the organization in accordance with the Regulations on accounting and financial reporting in the Russian Federation, approved by Order of the Ministry of Finance of the Russian Federation dated 29 July 1998 N 34n (registered with the Ministry of Justice of the Russian Federation on August 27, 1998, registration number 1598), and the adopted accounting policy, the movement of funds of each reserve during the reporting period.

This section also reflects data on the presence at the beginning and end of the reporting period of estimated reserves formed by the organization in accordance with the Regulations on accounting and financial reporting in the Russian Federation (reserves for doubtful debts, reserves for impairment of investments in securities), the flow of funds each reserve during the reporting period.

In the report on changes in capital, when reflecting data in column 3 “Balance at the beginning of the year”, the balances of funds and target revenues are shown, corresponding to their balances according to the previous annual financial statements, taking into account the reorganization of the organization.

Under the article “Valuation reserves”, column 3 reflects the amount of reserves formed at the end of the previous year in accordance with the established procedure and adopted accounting policies of the organization.

Column 4 “Received in the reporting year” reflects the amounts of deductions from profits, revenues from the budget and other sources to funds and target funds.

Column 4 under the article “Valuation reserves” reflects the amount of reserves formed at the end of the reporting year (as well as during the reporting year in permitted cases) in accordance with the established procedure and adopted accounting policies.

Column 5 “Spent (used) in the reporting year” shows the amounts of actual expenses of funds and targeted financing and receipts or write-offs of funds, for example, for increasing additional capital in terms of using funds as financial support for capital investments and long-term financial investments, transfer of funds from one fund to another.

As part of the estimated reserves, this column reflects data on the write-off of accounts receivable from reserves for doubtful debts, the statute of limitations for which has expired or is unrealistic for collection, as well as data on the reduction of reserves for the impairment of investments in securities in the event of securities being written off from the balance sheet , as well as unused balances of valuation reserves written off at the end of the reporting year to financial results. At the same time, the form provides information for the amounts for each valuation reserve added to the financial results at the end of the reporting year.

The data in column 6 for each item is determined as the result of adding the data in columns 3 and 4, reduced by the data in column 5.

The “Changes in Capital” section of the report on changes in capital discloses information about the sources of the increase in the organization’s capital at the end of the reporting year in comparison with the final data in the “Capital” section reflected in Column 3, as well as the reasons for the decrease in capital. It should be borne in mind that internal turnover associated with an increase (decrease) in one component of capital due to a decrease (increase) in another component should not be reflected in the “Changes in Capital” section of the statement of changes in capital.

For organizations (except for non-profits), data on the balances of targeted financing and revenues (from the budget, from other organizations and citizens), their use and balances at the end of the reporting period should be provided in the report on changes in capital after the section “Changes in capital”.

For information, in the statement of changes in capital, organizations (except non-profit ones) reflect data on the value of net assets to assess the degree of its liquidity. When calculating this indicator, all organizations are guided by the procedure set out in the Order of the Ministry of Finance of the Russian Federation and the Federal Commission for the Securities Market of August 5, 1996 N 71/149 “On the procedure for assessing the value of net assets of joint-stock companies” (according to the conclusion of the Ministry of Justice of the Russian Federation dated August 15, 1996 N 07-02-709-96, this Order is not subject to state registration).

For information, in the report on changes in capital, the organization also reflects data on the areas of use of revenues from the budget and extra-budgetary funds (in terms of ordinary activities and capital investments in non-current assets) and in comparison with the previous reporting year. In the case of receiving targeted funds from the budget or extra-budgetary funds for purposes related to emergency circumstances, it is recommended that the relevant data also be reflected as a reference in the statement of changes in capital.

The statement of changes in capital is a form of financial reporting of an enterprise, approved by Order of the Ministry of Finance of the Russian Federation “On Forms of Accounting Reports of Organizations” dated July 2, 2010 No. 66n. The content of the statement of changes in capital is intended to reflect changes relating to the equity capital of enterprises, including the reflection of profit or loss, revaluation of existing property, changes in the authorized capital, issue of securities, etc.

Data in the statement of changes in capital (Form 3) is entered in the context of three characteristics:

type of capital (authorized, reserve, additional, own shares, retained earnings/uncovered loss);
type of capital change (increase or decrease);
by year (usually compiled for three reporting years).

The main goal of filling out a report on changes in capital is to show exactly how and by what types the capital of the enterprise has changed for a certain year.

The indicators of the statement of changes in capital reflect the movement of capital in the reporting period, and therefore, based on such data, it is possible to analyze how the company’s capital has changed in general, and by specific type in particular. Analysis of the statement of changes in capital allows you to understand exactly how capital is distributed by type, changes over time, and what factors influence its increase/decrease.

Report on changes in capital: who must submit it and when?

Who submits the report on changes in capital is indicated in the order of the Ministry of Finance of the Russian Federation dated July 2, 2010 No. 66n. According to this legislative and regulatory act, Form No. 3 must be submitted by large and medium-sized organizations created through the formation of authorized capital, which issued shares that do not use a simplified version of accounting.

Small enterprises have the right not to generate or submit this type of reporting to government agencies, since it is not included in the list of submitted reporting forms.

The document must be submitted to the tax service and statistical authorities no later than 3 calendar months after the end of the reporting period, that is, the calendar year.

Filling out a report on changes in capital for 2017: rules, features

The procedure for filling out a report on changes in capital 2017 involves entering information into several sections of the document, namely:

basic information about the company. Such information includes the name of the enterprise, tax identification number, type of economic activity, type of organizational and legal form, as well as the unit of measurement (thousand or million rubles);
movement of capital. This section is the most voluminous, since it contains all the basic information about the company’s capital, its changes over the period and by type;
adjustments. If it is necessary to make any adjustments for the previous period when accounting errors are identified or accounting policies are changed, this section is used. In this case, the values should be indicated both before and after changes are made;
net assets. Net assets refers to the difference between an organization's assets and liabilities. Its value is determined using the Order of the Ministry of Finance of the Russian Federation “On approval of the Procedure for determining the value of net assets” dated August 28, 2014 No. 84n.

Statement of changes in capital (filling example)

In order to fill out the document, you can download the Word form “Report on Changes in Capital” and fill it out manually, or generate it and download it from a specialized accounting program, having previously checked it for correctness.

When learning about how to fill out a statement of changes in equity, you should understand what the specific lines include:

Section I "Movement of capital"

According to the previous reporting year

line 3100 – the amount of capital balance by type as of January 1 of the previous year;
line 3210 – increase in capital for specific types of gain (pages 3211-3216 revaluation of property, additional issue of shares, net profit, reorganization of the enterprise, increase in the par value of securities);
line 3220 – reduction of capital by specific types of reduction (pages 3221-3227 revaluation of property, reduction in the volume of securities and reduction in their nominal value, reorganization of the enterprise, payment of dividends);
line 3230 – changes in additional capital;
line 3240 – changes in reserve capital;

By reporting year

line 3200 – the amount of capital balance by type as of December 31 of the previous year;
line 3310 – increase in capital for specific types of increase (pages 3311-3316 revaluation of property, additional issue of shares, net profit, reorganization of the enterprise, increase in the par value of securities);
line 3320 – reduction of capital by specific types of reduction (pages 3321-3327 revaluation of property, reduction in the volume of securities and reduction in their par value, reorganization of the enterprise, payment of dividends);
line 3330 – changes in additional capital;
line 3340 – changes in reserve capital;
line 3300 – the amount of capital balance by type as of December 31 of the reporting year.

Section II Adjustments

This section reflects adjustment information, namely:

line 3400 of the statement of changes in capital - to reflect the value obtained without taking into account adjustments;
line 3401 – including for retained earnings;
line 3402 – including for other types of capital;
lines 3410, 3411, 3412 – adjustments related to changes in accounting policies;
lines 3420, 3421, 3422 – adjustments related to correcting found errors;
line 3500 – to reflect the value obtained after adjustments;
line 3501 – including for retained earnings;
line 3502 – including for other types of capital.

Section II of the statement of changes in equity contains information as of the end of the preceding prior year, changes in the prior year, and as of the end of the prior year.

Section III Net Assets

In this section, line 3600 of the statement of changes in capital contains specific information on this indicator, divided at the end of three reporting periods - the current and two previous ones. To reflect net assets in the statement of changes in capital under Section III, it is necessary to subtract the amount of all its liabilities from the value of all assets of the enterprise.

Example of filling out a report on changes in capital 2017

To better understand how to fill out the statement of changes in equity (Form 3), let's look at a specific example. We will need information to complete the statement of changes in equity form for the reporting and previous periods.

PJSC Rassvet began its activities in 2016. Initial data (RUB):

Indicators
Authorized capital
Net profit
Aimed at increasing reserve capital
An additional issue of shares was carried out, increasing the authorized capital
Additional capital was created by issuing shares and selling them in excess of their nominal value
retained earnings
Error in calculating retained earnings (overstatement) for 2016, discovered in 2017.
Net assets

The statement of changes in capital can be completed in two versions:

with line codes if reporting is submitted to statistical or other control structures;
without specifying the line encoding if the document is intended for internal use (clause 5 of Order No. 66n).

This report form is needed to disclose detailed information about changes that have taken place in the institution in relation to the amount of equity capital. The reporting format involves reflecting data in three blocks:

by type of capital;
by type of change;
with reference to years.

Form 3 of the report is designed for completion by legal entities. An exception is made for small businesses, insurance organizations, credit institutions and budgetary institutions. As part of the annual reporting, the form is submitted to the regulatory authority within a three-month period from the end of the reporting year. The document is submitted to the tax authority with reference to the place of registration; reports must be submitted to the statistical authorities taking into account the place of registration of the legal entity.

Form 3 of financial statements: document structure and completion

Section 1 of the report shows systematic information on movements and balances on accounting accounts:

80 in relation to the authorized capital;
81 when disclosing details of transactions with own shares purchased from shareholders;
82 when reflecting the amount of reserve capital;
83 to identify additional capital;
84, used to account for undistributed profits or uncovered losses.

The statement of changes in capital (Form 3) in Section 1 has a two-part tabular part. The first block indicates the values of indicators for the previous period (they must coincide with the data indicated in block 2 of the table for the previous reporting period). The second part of the section is provided for information about the indicators of the last reporting period.

Section 2 discusses the amounts by which the cost of capital has been adjusted. The last tabular block of the report in Section 3 reflects information on the volume of net assets over time as of the end of December of the reporting year and the two previous years. How the size of net assets is determined is stated in Order of the Ministry of Finance No. 84n dated August 28, 2014:

is the difference between the amount of assets on the balance sheet and the amount of liabilities;
when calculating this indicator, amounts reflected in off-balance sheet accounts are not taken into account;
the amounts of generated receivables of the founders in relation to contributions to capital or payment for shares are excluded from the assets;
Liabilities do not include deferred income that was created as a result of receipt of government assistance or in the case of gratuitous transfer of property.

The capital flow statement is filled out only in monetary terms. Negative amounts are not accompanied by a minus sign; they are enclosed in parentheses. Empty columns must contain dashes. You can submit to regulatory authorities on paper or in electronic format. When reporting on paper, it is permitted to:

submit the document in person;
transfer to a tax authority specialist through a proxy;
send by mail with the obligatory attachment of an inventory (the date of submission of the report will be considered the day of departure recorded by the post office).

The report form is prepared in two copies. Each of them is signed by the head of the organization. Art. 80 of the Tax Code of the Russian Federation establishes regulatory requirements for enterprises that must submit reports only in electronic form without the right to submit completed document forms in paper form.

A statement of changes in the capital of an organization or enterprise is one of the main forms of accounting reporting.

The document has the structural form of a table and reveals changes in the volume of one of the main sources of financing for the company - its own funds.

What kind of document is this, who is handing it over?

Despite the fact that this report, along with being an important form of financial reporting, not all commercial entities prepare it. Form No. 3 according to OKUD 0710003, recommended by the Ministry of Finance, are required to take only organizations that are founded as joint-stock companies or limited liability companies.

Other commercial enterprises, unitary organizations, cooperatives, and non-profit organizations are not required to provide this type of reporting.

Small LLCs and JSCs may not provide the report either. The fact is that these commercial structures, by law, must annually conduct an audit, which discloses data on the authorized, reserve and other equity capital of the organization. Also, an enterprise may not provide a document if it objectively has nothing to indicate in the reporting form. That is, if the organization does not have its own funds.

The report in Form No. 3 is presented in the form of a comparative analysis of changes in the organization’s capital, which indicates in detail what caused the decrease or increase in equity capital. It can be:

Additional issue of bonds, shares and other securities.
Revaluation of the organization's property.
Reorganization of the enterprise.

Most often, it represents a consistent comparative analysis of the movement of internal funds of the enterprise for the 2 years that preceded the reporting year.

You can watch the video for detailed information on filling out the balance sheet and this report:

Who fills it out and when?

The report is prepared by the chief accountant or a specialist from the economic department of the organization. By law, it must be submitted no later than 90 days after the beginning of the next reporting year.

Until 2011, it was submitted only on paper, but today, in accordance with Decree of the Ministry of Finance No. 66n, the document can be transferred personally through a representative of the organization, sent by mail with notification and inventory, or sent via the Internet.

In turn, the user of the accounting statements must accept the document and issue a receipt for its receipt. The date of submission of the report is the actual day it was sent by mail or electronic communication. If the document was sent on a weekend, the date of its submission will be considered the next day after the non-working day.

How to fill it out correctly

The document is a table of 3 sections. The numbers in this form are indicated in thousands or millions of rubles. The statement of changes in capital has 7 sections for each type of capital and the 8th section is the final one. This part is filled in with numbers.

The table contains data about:

Authorized capital.
Additional.
Reserve.
Own shares of the organization acquired from shareholders.
Retained earnings.

The data is entered taking into account the two years preceding the reporting year. Moreover, if the accounting policies at the enterprise have not changed during these years, then they will be the same. If the indicators differ, then the reason for the discrepancies should be indicated in the Explanatory Note.

"Authorized capital". This section displays in detail changes in the company's authorized capital towards an increase or decrease and the reasons for the change:
- Increase in share price.
- Additional issue of shares.
- Reorganization of the enterprise.
"Own shares". This section is completed if, during the reporting periods, shares were repurchased from shareholders at their request or by decision of the board of directors.
"Extra capital". If property revaluations were carried out during the reporting period, then it is necessary to display data on the movement of additional capital. If capital decreased during the revaluation process, this is indicated in the corresponding line.
"Reserve capital". It is formed from retained profits and cannot be less than 5% of the charter. But organizations can increase it, so information about it should be indicated in the report. There is no need to provide information if the charter does not say anything about establishing reserve capital. In this case, the LLC may not have one.
"Retained earnings". It is formed after paying income tax and depositing funds into the reserve fund accounts. This line indicates the amount received from the revaluation of both fixed and intangible assets.
"Total". The information in this line is calculated by the accountant. To determine them, the sum of 3 and 7 rows of the table for each type of report is calculated.

The document is signed by the accountant and the director of the organization.

Filing reports and possible fines

The report is submitted to the tax authority at the place of registration of the company. At the same time, the company has the right to enter into the form particularly important indicators that can really influence the activities of the company and reflect its financial activity.

According to Letter No. GD-3-3/2180 of the Federal Tax Service of Russia dated May 29, 2015, the document can be submitted electronically in accordance with the approved format. In the event that a check on the tax authority’s software reveals a format and logical discrepancy in the filling, it may be declared invalid

According to Russian laws, financial statements are accepted by specialists no later than 90 days after the start of a new reporting period, i.e. no later than March 31st.

Failure to submit a report or violation of deadlines for submitting it to the tax authority is an administrative violation and entails a fine of 200 rubles. for each form. At the same time, the tax authority has the right to independently impose a fine; accordingly, it cannot be canceled by the court.

Analysis

Analysis of the document allows you to determine the company’s own economic indicators and risks. This is an important report on the basis of which forecasts are made and the financial policy of the organization is planned.

At the initial stage of the analysis, the movement of capital of the enterprise is determined, and 2 main groups of factors are derived:

Receipt of equity capital.
His retirement.

Based on the calculation of coefficients that characterize the movement of capital, dynamic financial processes are predicted: if the income indicators are greater than the retirement indicators, then we can talk about the increase in capital by the enterprise and vice versa.

Based on the report, the most important indicators for a commercial structure are calculated:

Economic growth sustainability coefficient.
Distribution ratio of net profit to dividends.

The calculation of these indicators allows you to choose the optimal balance between financial investments in the operation of the enterprise and the payment of profits. A qualitative analysis of Form No. 3 is often the key to the success of financial well-being and effective management of the company.