Filling out Form 2 for an auction in accordance with Federal Law 44: rules, sample and drafting example

Auction Form 2 is the main form that is provided as part of the application confirming participation in auctions. It reflects information about materials and products offered for delivery under a government contract. It also reflects information about goods necessary for use as part of the execution of certain works, for example, about building materials.

When is the financial results report submitted?

To disclose data on income received from business activities, reporting on the intended use of funds is used. The Ministry of Finance has determined the purpose of Form 2 “report of financial results”: it should be drawn up to detail information if excess profit is received, the rate of which is determined in the accounting policy (clause 1 of Article 13 of Law No. 402-FZ, clauses 6 and 11 of PBU 4 /99, Information of the Ministry of Finance No. PZ-10/2012 dated December 4, 2012).

Use the generally established form from Appendix 1 to Order No. 66n. The exception is consumer cooperatives (CMP), which use a simplified accounting system. A special form has been developed for them, enshrined in Appendix 5 of Order No. 66n.

The deadline for submitting the financial results report is within three months after the end of the reporting period. Form 2 is an integral part of the annual reporting; it is submitted no later than March 31 of the year following the reporting year. Thus, reporting under OKUD 0710002 for 2021 is submitted to the regulatory authorities before 03/31/2021.

If an enterprise was registered during the last quarter of the year (that is, from October 1), then it has the right to submit reports not immediately after the expiration of the reporting period (until March 31), but a year later.

Use free instructions from ConsultantPlus experts to correctly fill out your financial results report.

to read.

Balance sheet

Accounting statements are a unified system of data on the property and financial position of an organization and the results of its economic activities, compiled on the basis of accounting data in established forms.

Classification and composition of financial statements

Accounting statements for the coverage of organizations can be the reporting of an individual organization or the summary (consolidated) reporting of a group of interrelated organizations.

By reporting periods, financial statements are divided into annual and interim.

Annual financial statements are compiled on an accrual basis for the calendar year as a whole (from January 1 to December 31 inclusive) and consist of the following forms:

Forms 3, 4, 5 appendices to f. 1 and 2.

Interim financial statements include f. 1 and 2, is compiled on an accrual basis from the beginning of the year and can be monthly or quarterly.

Recognition Criteria

1. Reliability and completeness of reflection for the reporting period of all business transactions and the results of the inventory of all assets of the organization.
2. Comparability with reporting data for the previous reporting period.
3. Compliance with the assumptions and requirements stipulated by the Accounting Regulations “Accounting Policy of the Organization” (PBU 1/2008) when evaluating financial statements items.
4. Accounting statements must be prepared in Russian in Russian currency and signed by the head and chief accountant of the organization.

Who rents it out

Each legal entity that is registered with the tax office and conducts financial and economic activities must reflect all transactions in accounting and provide periodic and final reports to regulatory authorities.

According to the rules, the new form of financial statements (like the balance sheet) is a report that must be submitted by absolutely all economically active entities, regardless of their legal form and taxation system. This rule also applies to non-profit organizations.

Forms of remuneration

Do not confuse the concepts of “payment system” and “form of payment” - they are not identical, although in the literature they replace each other.

A system is a set of rules for remuneration. Form is one of these rules.

Art. 131 of the Labor Code of the Russian Federation establishes two forms in which labor can be paid:

1. Cash – made in rubles.
2. Non-monetary - in kind - paid in any material or immaterial form not prohibited by law. The size of the natural part is no more than 15% of the person’s entire salary.

How to reflect in accounting the remuneration of an employee in kind (with the organization’s own products)?

Which form to use: simplified or complete

The report is submitted in full format by all organizations that do not meet the parameters established for small businesses.

According to Part 4 of Art. 6 402-ФЗ, simplified form of the statement of financial results OKUD 0710002 applies to institutions that use simplified accounting methods. These include:

• small business representatives;
• non-profit companies;
• enterprises operating within the framework of 244-FZ dated September 28, 2010 and receiving the status of participants in a project to carry out research, development and commercialization of the results of such projects.

All these institutions have the right to use a simplified form. To use simplified reporting, they need to secure this option in their accounting policies.

The form according to OKUD 0710002 in full format is submitted by the following categories of business entities:

• institutions for which there is a legislative requirement to conduct mandatory analysis and audit of their reporting;
• enterprises whose activities are connected with housing and housing-construction cooperatives, with credit consumer cooperatives;
• microfinance firms;
• parties and party regional branches;
• law firms, bureaus and chambers, bar associations;
• legal advice and notaries;
• NPO.

Compensation and wages

The Labor Code of the Russian Federation in Article 129 synonymizes the concepts of “remuneration” and “wages” and defines them as a set of three elements:

Are compensation and incentive payments taken into account when paying for work on days off and non-working holidays ?

However, it is worth considering that not all components are required to be paid to the employee.

Monthly earnings cannot be lower than the minimum wage level established by the Government, and includes allowances for the complexity of the work and special conditions (work on weekends, etc.). But incentives remain at the discretion of the employer and are awarded only if the employee has done his job well, in the opinion of the employer.

As a result, it turns out that the concept of remuneration is broader than the concept of wages, because is a list of all the elements from which the wages of a particular employee are subsequently collected.

Each employer decides independently how to pay wages, taking into account the minimum provisions of the Labor Code.

Is labor legislation violated if employees are paid less than the minimum wage and are also paid a monthly bonus ?

Art. Art. 23 and 132 of the Labor Code establish the impossibility of discrimination against workers with equal qualifications, output and quality of work. This means that you cannot set different pay for the same work.

Accordingly, the employer must apply uniform parameters when setting wages. A variation of such parameters represents a remuneration system. It must be based on legal norms and not worsen the employee’s position in comparison with them.

Where and how to submit

The financial results report must be submitted as part of the annual financial statements to the following regulatory authorities:

1. In the Federal Tax Service. The report is submitted to the tax office at the place of registration of the business entity. If an institution has various branches and divisions, consolidated reporting is submitted, that is, all registers of divisions are combined into a single summary and submitted to the territorial Federal Tax Service Inspectorate at the place of registration of the parent company.
2. To local statistical authorities. Rosstat requires submitting the form without fail. If the institution ignores this obligation, the authority will impose serious penalties.
3. The report is provided annually to the founders of the enterprise. The owners study, analyze, check and then approve the register.
4. A number of regulatory authorities have the right to request form 0710002 if necessary.
5. Reporting is requested by contractors when concluding agreements and contracts on a particularly large scale to confirm the financial solvency of the customer. The manager has the right to refuse the counterparty and not show them the amount of his profits and losses.

Reporting is submitted in various ways. The first is in person or through a representative on the basis of a power of attorney to the territorial bodies of the Federal Tax Service and Rosstat. To do this, the document is printed in two copies and signed by the manager or other responsible person. One copy is for the receiving party, the other remains with the reporting organization. A copy with the authority’s mark of acceptance is stitched together with the final balance sheet.

IMPORTANT!

Only those institutions whose number of employees does not exceed 100 people submit the report in person.

The second method is by post or by courier. A letter with a register and a mandatory inventory of the postal attachment is sent to the regulatory authority.

The third is the most convenient and fastest way. The report is submitted to the Federal Tax Service and Rosstat using special programs for electronic document management. In this case, the reporting file is signed with an enhanced electronic qualified signature and transmitted via communication channels to the appropriate authority. When using this method, the specialist must wait for information about the receipt of the file by the regulatory authority.

Accounting statements: forms 1 and 2

Accounting statements are prepared and presented in accordance with the forms approved by Order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n.
ATTENTION! From 2021, financial statements will be submitted exclusively in electronic form. Paper forms will no longer be accepted. Read more about changes to the rules for presenting financial statements here. We also remind you that in 2021 the reporting forms have been updated.

Accounting statements - forms 1 and 2 - are submitted by all organizations. In addition to forms 1 and 2 of the financial statements, there are appendices to them (clauses 2, 4 of the order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n):

• statement of changes in equity;
• cash flow statement;
• Explanations to the balance sheet and income statement.

Find out what features need to be taken into account when preparing annual financial statements in the Guide from ConsultantPlus by getting trial access to the system for free.

For small enterprises, as part of the annual reporting, it is mandatory to submit only Form 1 of the financial statements and Form 2.

Have you encountered difficulties in filling out financial statements? Ask on our forum! For example, in this thread, experts advise forum members on how to reflect a major transaction on the balance sheet.

How to fill out a document

Correctly filling out the financial results statement involves:

• reporting period, date of completion;
• full name of the organization, TIN, KPP;
• organizational and legal form, type of ownership;
• type of economic activity;
• codes according to all-Russian classifiers;
• unit of measurement;
• location.

Next, a table of 4 columns with key reporting values ​​is filled in. It includes explanations to the report, line code (Appendix 4 of Order No. 66n), name and comparable values ​​of indicators for the current and similar reporting period - year (clause 10 of PBU 4/99).

The financial results report is approved by the head of the organization.

In the report on Form 2 you must fill out:

1. Revenue - line 2110: profitability from ordinary activities.
2. Cost of sales - 2120: information on expenses for ordinary activities that formed the cost of goods, work or services.
3. Gross profit, loss - 2100: data on the gross profit (loss) of the institution.
4. Selling expenses - 2210: expenses directly related to the sale of goods, work or services.
5. Management expenses - 2220: costs associated with managing the enterprise.
6. Profit, loss from sales - 2200: income or loss from business activities.
7. Income from participation in other organizations - 2310: income received from participation in the authorized capital of other institutions.
8. Interest receivable - 2320: information about interest received, which is one of the types of income.
9. Interest payable - 2330: expenses incurred as interest accrued payable.
10. Other income - 2340.
11. Other expenses - 2350.
12. Profit, loss before tax - 2300.
13. Current income tax - 2410: the amount of calculated tax from the tax return.
14. Permanent tax liabilities - 2421.
15. Other - 2460.
16. Net profit, loss - 2400.
17. The total financial result is 2500.

If the institution does not have actual numerical data, dashes are entered in the columns.

Cheat sheet for Accountants or Controlling reporting (a little about PBU-18)

Publicity - publication of reports in newspapers, magazines, etc. Open joint stock companies: banks, stock exchanges, insurance organizations, investment funds are required to publish annual reports no later than June 1 of the year following the reporting year.

Preparatory work prior to the preparation of annual financial statements

1. Reconciliation of analytical and synthetic accounting data.
2. Conducting a complete inventory of property and liabilities.
3. Closing calculation, collection and distribution and financial performance accounts. Procedure for closing accounts:
4. writing off the cost of work (services) from account 23;
5. closing accounts 25 and 26;
6. write-off of the cost of finished products;
7. determining the financial result from sales on account 90, closing all subaccounts to account 90;
8. determining the balance of other income and expenses and closing all sub-accounts of account 91;
9. determining the balance and closing account 99 (balance reform).

Accounts are closed on the basis of accounting statements, the data of which is reflected in order journals. Entries are made using the “additional posting” method or the “red reversal” method. Transactions on closing accounts are reflected in the General Ledger as a separate line. When drawing up financial reporting forms, mainly data from the General Ledger or the turnover sheet for the last month of the reporting period are used.

Balance sheet f.1

The balance sheet characterizes the property and financial condition of the organization.

The balance sheet reflects the assets and liabilities of organizations at the beginning and end of the reporting period. It contains two sections in assets by groups of assets and three sections in liabilities by groups of capital and liabilities. Sections are divided into balance sheet items showing specific types of assets, liabilities and equity.

The balance is compiled on the basis of data on balances on synthetic accounting accounts. However, individual balance sheet items can be filled out based on analytical accounting data. For example, settlements with other debtors and creditors.

The general rules for assessing balance sheet items are established by the norms of PBU 4/99 and the Regulations on accounting of fixed assets, intangible assets, inventories, financial investments, etc. (PBU 5/01, PBU 6/01, PBU 14/2007, PBU 19/02, etc.).

In accordance with these Regulations, economic assets and the sources of their formation are reflected in the balance sheet in the following assessment:

• intangible assets, fixed assets, profitable investments in tangible assets - at residual value;
• unfinished construction - at actual costs for the developer;
• financial investments - at original cost or current market value;
• materials (raw materials, basic and auxiliary materials, fuel and other similar values) - at the actual cost of their acquisition and production;
• work in progress (depending on the adopted accounting policy) - at actual or standard (planned) production cost, at direct cost items or at the cost of raw materials, materials and semi-finished products (in mass and serial production); according to actual costs incurred - for a single production of products;
• sales expenses in trade organizations - in the amount of costs (in terms of transportation costs) attributable to the balance of unsold goods;
• finished and shipped products (depending on the adopted accounting policy) - at actual or planned (standard) production cost;
• goods - at the cost of their acquisition (purchase price);
• goods shipped - at full actual cost or at full standard (planned) cost;
• deferred expenses - in the amount of expenses actually incurred in the reporting period, but relating to subsequent reporting periods;
• accounts receivable - in the amounts of debtors' debt arising from accounting records and recognized by the organization as correct;
• cash in hand, on settlement, currency and other accounts - in the amount of cash balances expressed in rubles;
• authorized capital - in the amount fixed in the constituent documents of the organization;
• additional capital - in the amount obtained as a result of adding share premium and amounts of additional valuation of non-current assets;
• reserve capital - in the amount of the balance of unused reserve capital funds;
• targeted financing and revenues - in the amount of the balance of unused targeted financing funds;
• retained earnings of previous years - in the amount of the remainder of the profit remaining at the disposal of the organization based on the results of work for the last reporting year and decisions made on its use;
• retained earnings of the reporting year - in the amount of retained earnings of the reporting period in a net estimate, calculated as the difference between the identified financial result for the reporting period and the amount of taxes and other obligatory payments due for payment in accordance with the legislation of the Russian Federation, including sanctions for non-compliance with taxation rules at the expense of profits ;
• short-term and long-term loans and credits - in the amount of debt for outstanding loans and borrowings, taking into account the interest due to the creditor (lender) as of the reporting date;
• accounts payable - in amounts owed to creditors, resulting accounting entries and recognized by the organization as correct;
• deferred income - in amounts taken into account in accordance with accounting rules as deferred income;
• reserves for future expenses - in the amount of balances of unused funds reserved by the organization.

The balance sheet must include numerical indicators in net - valuation, i.e. minus regulatory values, which must be disclosed in the notes to the balance sheet and profit and loss statement. Therefore, in the balance sheet, data on intangible assets, fixed assets and profitable investments in tangible assets are presented at residual value. In the financial statements, offsets between items of assets and liabilities, items of profit and loss are not allowed, except in cases where such offset is provided for by the relevant accounting provisions.

Organizations are recommended to provide, in the form of a balance sheet, following the results of data on the organization’s assets, capital and reserves and the organization’s liabilities, reference data on the presence of valuables accounted for in off-balance sheet accounts.

The data is filled in based on the instructions given in the Chart of Accounts, as well as taking into account the specific list of off-balance sheet accounts used by the organization.

The balance sheet is signed by the head of the organization and the chief accountant and certified by the seal of the organization. The date of preparation of the balance sheet is also indicated.

Appendix No. 1 to Order of the Ministry of Finance of the Russian Federation dated July 2, 2010 No. 67n

Gains and losses report

How to fill out in a simplified form

The procedure for filling out a simplified report does not differ significantly from the full-format register. The main difference is the smaller number of lines characterizing the indicators of financial and economic activity. The algorithm for calculating indicators in simplified and full formats is similar. The following characteristics are entered into the simplified form:

• revenue (line 2110);
• expenses for main activities (line 2120);
• interest on loans (p. 2330);
• other income (line 2340);
• other expenses (line 2350);
• income taxes (p. 2410);
• net profit (p. 2400).

Pay systems

The remuneration system is a documented “instruction” on how to calculate an employee’s salary for a specific period worked, containing a complete list of parameters for the accrual and deduction of funds.

The employer, depending on the nature of the business activity, can use wages to increase output and/or reduce costs. To do this, you need to choose rational remuneration systems.

How can an organization switch to a new remuneration system ?

There are 3 main systems, divided into many types. For clarity, they are all presented in the table below.

Common errors when generating a report

An income statement is a form of rigorous accounting reporting: it must be prepared properly. To avoid incorrect actions and inaccuracies, we will deal with common errors in the report in Form 2.

Specialists are strictly prohibited from hiding real data on the performance of their financial and economic activities.

Significant errors include:

1. Filling out line 2110 “Revenue” taking into account the amount of calculated VAT.
2. Calculation of income tax without applying PBU “Accounting for income tax calculations”.
3. Lack of a certificate deciphering the reporting indicators.

Follow the calculations when filling out the report and do not make arithmetic errors. To avoid inaccuracies in the total values ​​when preparing a report, it is recommended to use specialized programs and services.

Fines for violations of the procedure for submitting form P-2

Failure to submit a P-2 report or submission of false data may result in an administrative fine under Art. 13.19 Code of Administrative Offenses of the Russian Federation.

If you independently identify errors in the submitted form, you must submit an adjusted report to Rosstat within 3 days with a covering letter justifying the corrections.

If deficiencies in P-2 are discovered by specialists from the statistical agency, the legal entity will be notified within three days. The company will have three days to correct errors and resubmit the form with a cover letter.

Documentation:

• Order of Rosstat dated July 18, 2019 No. 414
• Order of Rosstat dated November 27, 2019 No. 711

Time-based form of remuneration

Time-based SOT is used at those enterprises where there is no need or opportunity to normalize production. Employees' job functions do not include the production of goods or services, so it is optimal to pay wages for time, and not for the amount of work. Almost all administrative and economic personnel “sit” on this COT. Payment will be made based on the employee’s qualifications and actual time worked in the accounting period.

Peculiarities of salary calculation for different types of time-based wages

With a simple time-based wage, the time worked in the period is paid. Periods can be recognized as: hours, days, months and variations of these periods.

With a bonus , a bonus for the quality of work is added to the salary for time, calculated as a percentage of the salary at the rate. The bonus may be one-time or applied on an ongoing basis.

With a salary , the employee has the right to count on a monthly salary in the amount as established in the employment contract. Upon achieving a certain qualification (determined subjectively by the employer), the salary may be increased.

Mixed remuneration system

A mixed SOT combines tariff and non-tariff SOT - the employee has a certain salary, but in this case it directly depends on the success of his work: on the number of sales, on the quality of developments, on time worked, etc.

The more output, the higher the salary. And vice versa. The difference from the tariff is that the entire salary is reduced down to the minimum wage.

How are salaries calculated for different types of mixed labor protection?

The floating salary system involves recalculating salaries on a monthly basis based on the results of work for the previous period.

In commission calculations, an employee can count on a percentage of the company’s profit in general, or from each unit of output. This COT is very often used in insurance companies.

Payment for labor in a dealer network is very close to payment under a civil contract, but it also occurs in labor law. An employee is obliged to sell a certain amount of company goods, which he purchases at his own expense. The difference between the purchase price and the selling price to third parties is the person’s wages.

Piece wage system

Piece work is used by organizations that provide services, perform work, or produce goods. Their profit directly depends on the speed of their employees’ work, so it is profitable to pay not per unit of time, but per unit of output. The payment formula is as follows: as much as you did, you received as much. The quantity of the product is multiplied by the unit price (piece rate). Such SOT encourages employees to constantly improve their output and quality of work. The second indicator is no less important, because Salaries are calculated based on the results of the period strictly after analyzing the work. Those. if Petrov produces 200 parts, of which 100 are unusable, only 100 will be paid for.

The basis for calculating wages will be documents confirming that employees have fulfilled their personal production plan. In order to facilitate calculations and minimize errors, it is necessary to carefully consider the system for recording employee performance.

How labor is paid for different types of piecework wages

With direct payment, payment is made for the number of units of output at the same price for each.

With progressive - the piece rate increases for each unit above the plan.

With a bonus , a bonus is added to the salary calculated according to the direct piece-rate system for fulfilling the plan, compressing deadlines, absence of defects, economical material consumption, etc.

With indirect payment, the work of support staff is paid, the amount of payment is set as a percentage of the salary of the main employee.

With a lump sum salary, the salary is accrued for the comprehensive implementation of the plan in general; the unit of output in this case does not play a role. There are:

• individual piecework SOT - salary for achieving one’s own indicators;
• collective - the salary of one person depends on the successful achievement of goals by the entire team. This system develops team spirit in the team.

General information about filling out the card

The legislation does not establish clear deadlines for creating a T-2 card. The best option is to create it at the time a person is hired for a position, but you can wait. The main thing is that the note in the work book about hiring for the position is duplicated on the card.

To successfully create a T-2 card, a number of papers are required:

• employment contract;
• an order issued by the employer;
• passport;
• work book (or other way of confirming work experience);
• certificate of pension insurance;
• diploma or other evidence of education, qualifications, special knowledge;
• for persons who may be drafted into the army - military registration documents;
• autobiography (optional - the employee can provide information orally).

Important! The specifics of the job for which a person is hired sometimes necessitates the provision of additional documents. The employer is obliged to request them so that the information on the T-2 card is complete.

To fill out section 2, which contains information about military registration, you will need the following documents:

• for people in the reserve - a temporary certificate or a full-fledged military ID;
• for people who may be drafted - confirmation that the person is subject to draft.

Due dates

A quarter is a reporting period in the specified form.

The form must be submitted by the 20th day of the month following the reporting quarter.

In 2021 the dates are:

January–March – until 04/20/2021 inclusive

January–June — until July 20, 2021 inclusive

January–September — until October 20, 2021 inclusive

The annual form is due by February 8, but if the date falls on a weekend, the deadline is postponed to the next working day. So, for example, based on the results of 2021, data must be submitted to Rosstat by 02/08/2021, as well as for the results of 2021, since in both cases February 8 is a working day.

How to fill out the header of an employee’s personal card

The header contains OKUD and OKPO codes. In this case, OKUD is the code of the card itself, and OKPO is the code of the institution, based on statistical data. In addition, you must enter the full name of the institution (abbreviations are not allowed). After the name you need to put a comma and write the address (preferably actual, not legal). This is at your discretion; we did not indicate it in the example.

Next comes a small table, which is filled out as follows:

The date is entered in the format DD.MM.YYYY (for example, 08/01/2016). A personnel number is a serial number assigned to an employee in an institution. a TIN . A person is not required to provide it when applying for employment, so the field can be left blank. SNILS (insurance number) is required. A person must provide it in connection with Part 1 of Article 65 of the Labor Code of the Russian Federation. If this is his debut employment, then in connection with Part 4 of the same article, SNILS must be issued by the employer. “Alphabet” is a field for entering the initial letter of the employee’s last name. The nature of the work is entered based on the employer’s order. It can be permanent or temporary. Gender can be indicated by the letter M/F, or you can write the whole word.

Tariff-free wage system

The tariff-free SOP is similar to the option system in startups. There is a payroll and employees. Let’s assume 100 thousand rubles and 10 people. The employer establishes that:

• The payroll can be increased if the company’s profits rise,
• The share of each employee’s salary is 10%.

The share can rank employees by the amount of participation in work or be the same for everyone.

In the employment contract, of course, they will write down 10 thousand rubles - salary per month. It is impossible to mention % according to the Labor Code, and it is not very profitable for the company.

After the announcement of working conditions, there is no need to establish additional incentives; employees themselves will strive to increase the company’s income. This model is applicable to small, start-up companies that will not go public, but want to interest employees without having money for bonuses.