How to write an explanatory note?Not only students preparing to defend their dissertations, but also many other citizens, for example taxpayers, accounting and other workers, often try to find out this information. How to correctly compose explanatory notes will be described below.

How to write an explanatory note correctly

An explanatory note is a document that allows you to obtain general information about a research project, accounting, tax and other documentation.

General writing rules

An explanatory note is usually prepared in printed form on a standard A4 sheet.

The document may include several pages that are bound with a transparent cover.

The pages of the note are numbered: the numbering starts from the title page (but is not written on it), the number is indicated in the center of the bottom margin of each page.

How to write an explanatory note. General requirements

When writing an explanatory note, it is important to ensure that the narrative style is formal and businesslike. It is necessary that the information in the document is presented unambiguously, briefly, clearly and concisely.

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The terminology and abbreviations used in the text must strictly comply with established standards.

It is allowed to submit attachments to the explanatory note. Typically, annexes contain information about the tables, diagrams, drawings and graphs contained in the explanatory note. The application may also contain justifications, methods, calculations and a list of additional papers used in developing the document.

Explanatory note to the diploma project. Registration according to GOST

Students of technical universities can find a sample explanatory note for their thesis in GOST standards.

Educational institutions usually publish their own guidelines for writing diplomas and explanatory notes for them, so students can also find an example of an explanatory note and other background information on this matter in the library of the educational organization.

A typical explanatory note for a thesis has the following structure:

• title page, which contains basic information about the name of the project and its performer;
• the task that the performer receives from the supervisor;
• an abstract summarizing the sections of the research work;
• table of contents with pagination;
• list of symbols and abbreviations;
• introduction, where the performer of the work provides a brief overview of the issue under consideration;
• the main part of the work is with the analysis of key concepts;
• conclusion with conclusions about the study;
• list of sources used;
• applications that contain tables, drawings, graphs or diagrams.

Explanatory note to the tax service

In some cases, taxpayers are required to draw up explanatory notes for tax reporting documentation.

For example, tax authorities may require responsible employees of a legal entity to write a note about losses in tax reporting.

In such an explanatory note, the employee will have to indicate:

• the name of the tax service unit to which the note is addressed;
• TIN of a legal entity;
• details of the requirement that became the basis for drawing up the note;
• details of the document for which explanations are provided;
• indicators of expenses and income of the organization;
• losses and expenses;
• information about discrepancies between accounting and tax accounting.

In accordance with the order of the Ministry of Finance of the Russian Federation dated July 6, 1999 No. 43n, accounting employees prepare a balance sheet, profit and loss statement with an explanatory note for submitting financial statements.

Explanations to reporting documents must fully disclose all information relating to the organization's policies necessary to assess its financial position and performance.

In the explanatory note, the accountant records information about the availability during the reporting period:

• intangible assets;
• fixed assets;
• financial investments;
• issued shares;
• costs and profits;
• accounts receivable and accounts payable.

Thus, each explanatory note (to a graduation project, to the tax service, to the balance sheet) has its own specifics depending on its recipient and the purpose of its preparation.

An explanatory note to the balance sheet - is it required as part of the annual reporting, who should prepare it and who may not do this, and most importantly, what does it look like? We will talk about this in our article.

Why explain the balance?

Reporting must be reliable and complete and provide the user with a clear picture of the financial position of the organization. In the balance sheet and Form 2 we present generalized indicators, from which, as a rule, it is difficult to draw comprehensive conclusions. This means that they need to be explained.

Let’s take the line “Accounts receivable” as an example. To put this figure in the report, you need not only to collect the balances of all settlement accounts, but also to take into account the amount of the reserve for doubtful debts (if any). It is not shown separately in the balance sheet, and interested users (owners, investors, regulatory authorities) need additional explanations in this regard.

All organizations must formulate explanations, with the exception of:

• small enterprises entitled to simplified accounting and reporting;
• public organizations that do not conduct business activities and have no sales.

Moreover, explaining the balance is in the interests of everyone who cares about their reputation. The more fully the figures from the report are disclosed, the more transparent the company’s activities will appear. Such reporting will help not only strengthen your credibility, but also attract new investors. Explanations on the balance sheet will also help avoid unnecessary questions from regulatory authorities.

Read about the requirements for accounting reporting in the material “What requirements must accounting satisfy?” .

NOTE! In paragraph 39 of PBU 4/99 (approved by paragraphResolution of the Ministry of Finance of the Russian Federation dated July 6, 1999 No. 43n) it is determined that companies have the right to provide additional information along with reports if it is useful for external users of the reports. At the same time, the Ministry of Finance believes that companies are obliged to disclose information related to accounting reporting (information of the Ministry of Finance dated December 4, 2012 No. PZ-10/2012).

What information does the balance sheet note contain?

Usually, no explanations are provided separately for the balance sheet alone. Since it is not compiled alone, but as part of the reporting, an explanation is given immediately for all submitted reports.

Read about the reporting features of companies using the simplified tax system in the material “How to fill out a balance sheet using the simplified tax system?” .

It should be noted that all traditional reports decipher some lines of the balance sheet, that is, they are also its explanations.

So, from the financial results report we learn about the amount of net profit for the period, and it is an integral part of the line “Retained earnings (uncovered loss)” of the balance sheet.

The cash flow statement provides information on how the “Cash and Cash Equivalents” line indicator is generated (broken down by line of business).

The statement of changes in capital deciphers the information reflected in section 3 of the balance sheet.

The remaining lines also require decoding and explanation. They are usually presented in the form of tables - they are convenient and visual. You can develop their form yourself, or you can use ready-made samples - they are in Appendix 3 to the order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n.

NOTE! Order No. 66n contains an example of preparing explanations for balance sheet information about intangible assets, R&D, fixed assets, financial investments, inventories, debts of debtors and creditors, estimated liabilities, and state aid.

What does a sample explanatory note to the balance sheet look like?

There is no single sample of explanations for the balance sheet. Everyone explains what they consider necessary and useful for reporting users.

We'll show you what an explanation of a balance sheet might look like using an example.

Explanations to the balance sheet JSC "Symphony" for 2018 1. General information Joint Stock Company (JSC) "Symphony" was registered by the Federal Tax Service No. 6 for Moscow on October 29, 2009. (The following information can be provided: OGRN, INN, KPP, details of the state registration certificate, address.) The balance sheet is formed in accordance with the accounting and reporting rules in force in the Russian Federation (if the balance sheet is prepared according to IFRS, this must be indicated). Authorized capital: 1,000,000 (one million) rubles. Number of shares: 1,000 pieces with a par value of 1,000 (one thousand) rubles. Main activity: milk processing and cheese production (OKVED 10.51). Composition of affiliates: Steklov Andrey Anatolyevich - member of the board of directors; Zavarzin Stepan Nikolaevich - member of the board of directors. 2. Basic accounting policies The accounting policy was approved by order of the director dated December 25, 2017 No. 156 (the following is a brief summary of its main provisions: depreciation methods, methods for assessing assets and liabilities, etc.). 3. Balance sheet structure (each line is shown as a percentage of the balance sheet currency, changes for the period are calculated). 4. Estimation of net asset value (the value of net assets is correlated with the authorized capital). 5. Analysis of key financial indicators (financial ratios are indicated: liquidity, reserve coverage, autonomy, return on assets, etc.; this section analyzes the degree of dependence on creditors, position on the securities market, etc.). 6. Composition of fixed assets (rub.): Name Initial cost Depreciation Book value as of 12/31/2018 Land Buildings, structures Vehicles Equipment Inventory 7. Estimated liabilities and provisions As of December 31, 2018, an estimated liability for payment of regular vacations was formed in the amount of RUB 1,426,000, the number of unpaid vacation days is 67, the due date is 2019. The reserve for doubtful debts was formed in the amount of RUB 1,678,000. due to the presence of overdue and unsecured debt of Quiet Dawns LLC. A reserve for impairment of the value of inventories was not created due to the absence of signs of impairment of inventories. 8. Labor and wages Payables for wages as of December 31, 2018 amounted to RUB 1,679,000. (for December 2018, payment deadline: 01/15/2019). Personnel turnover in the reporting period was 24.98%, the payroll number was 167 people. The average monthly salary is 20,675 rubles. 9. Issued and received security and payments (all their types are indicated). 10. Other information (A list of extraordinary facts, their consequences, a description of significant facts that affected the balance sheet indicators, major transactions completed, events after the reporting date, adjustments made and other necessary information is provided.) Director of JSC "Symphony" Devyatov Devyatov A. N. 03.20.2019

Results

Explanations for the balance sheet are allowed to be drawn up in any form. They may contain tables, graphs and charts. The detail of information in them can be very varied - it all depends on the company’s intention to disclose any important indicators in a certain way. The main thing is that the information contained in the explanations is reliable and useful for users.

It is only important that the medical institution has a license for medical activities, including work (services) for the examination of temporary disability. Please note: the FSS of the Russian Federation issues sick leave forms only to those organizations that have such a license. It is prohibited to issue sick leave (clause 3 of the Order of the Ministry of Health and Social Development of Russia dated August 1, 2007 N 514) only to doctors who work: - in an ambulance; — at blood transfusion points; - in hospital emergency departments; — in medical and physical education clinics; — in balneological hospitals and mud baths; — in centers of medical prevention, disaster medicine, forensic medical examination bureaus; — on supervision in the field of consumer rights protection and human well-being.

Therefore, if a private clinic has a license for such a type of medical activity as examination of temporary disability, then it has the right to issue sick leave.

The danger of this profession is that any inaccuracy threatens financial losses:

• An error in the amount of the calculated salary means trouble with the employee, even going to court;
• Understating obligations for taxes and duties - troubles and fines from the Federal Tax Service;
• Late payment or reporting deadlines are subject to administrative liability or sanctions under the Tax Code of the Russian Federation.

That is why the accountant responsible for the violation will not only write an explanatory note about the error at work addressed to the director, but will also have to provide clarifying reports. If a specialist’s employment contract provides for compensation for fines imposed due to the fault of a particular accountant, then the amount of the financial sanction is withheld from his salary.

Explanatory note about an error in work

You can fill out the document electronically and then print it out. This point, as a rule, is not important. We also offer to download a sample explanatory note about failure to fulfill official duties.

Other examples of explanatory notes: The text is drawn up in free form, but the document itself must have a number of mandatory details:

• addressee - full name and position of the manager, name of the organization, the document must have an indication of for whom it is intended;
• title of the document and its title;
• date of writing;
• employee signature;
• text describing the event and explaining what happened.

The main focus should be on the text.

It is necessary to briefly and succinctly describe the situation - what kind of mistake was made in the work, what consequences this mistake caused for the organization’s activities. The text should be concise and concise.
Even if the manager is so hot that he begins to threaten even before a detailed analysis of the situation, the employee must remember the norms of the law, which in most cases will come to his protection. First of all, you need to understand that the Labor Code does not contain such concepts as error, negligence or fine. The most severe disciplinary punishment - dismissal without preliminary procedures - is provided only by clause 6 of Art.
81 of the Labor Code of the Russian Federation for gross violations of labor duties:

• Absenteeism;
• Drunkenness;
• Disclosure of information constituting secrets or personal information;
• Theft;
• Neglect of labor protection.

As you can see, a single mistake cannot be summed up under any point. In order for separation “under the article” to become a reality, it is necessary to make mistakes in work systematically, and even intentionally, clause 3 or clause 5 of Art. 81 TK.

Error 404

• Indicate exact dates in the document.
• You need to end the note with a signature, date and your name.
• What to include in the explanatory note? The employee’s explanation of the accident must include the following points:

• when, where and under what circumstances this or that injury was received;
• do not forget to indicate witnesses, if any;
• when and to which medical institution the employee applied for assistance;
• the period of time during which the treatment took place;
• information about the sick leave (by whom it was issued, when and by what organization);

Additional details about writing other explanatory notes for management can be found using the example of a cashier’s explanatory note. How to write about trauma in an explanatory note? These types of notes always describe the injury in detail.

We write a correct explanation about an error in work

Attention

Order). The procedure for collecting overpayments Let's consider how to withhold overpaid benefits, if the law allows this. Accounting certificate As in the previous case, if an error is identified when paying benefits, the accountant must draw up an accounting certificate in which he shows the essence of the mistake made. At this stage, it may not yet be known how the overpayment will be recovered.

In this case, the certificate must indicate that corrective entries will be drawn up after receiving this information. Notifying the employee The employer must notify the employee that an amount of overpaid benefits has been discovered that should be withheld from the recipient.

Writing an explanatory note about an error in work - instructions and examples

Accounting and Personnel", 2008, N 5 Incorrect sick leave. FSS auditors do not forgive mistakes. If a company has paid sick leave benefits in which there are errors, specialists from the FSS of the Russian Federation will certainly find them during the inspection. But they will consider this expense inappropriate and will not accept it for credit.

The form of the certificate of incapacity for work is approved by Order of the Ministry of Health and Social Development of Russia dated March 16, 2007 N 172. The procedure for filling it out is prescribed in the Order of the Ministry of August 1, 2007 N 514 “On the Procedure for issuing certificates of incapacity for work by medical organizations” (hereinafter referred to as the Procedure).
Employers pay assigned benefits from the budget of the Social Insurance Fund of the Russian Federation. Therefore, the Fund is obliged to control these payments, and the organization is obliged to spend the Fund’s funds correctly and bear responsibility for this (clause.

Sick leave explanatory note

The explanatory note was written before the sick leave, the order was sent by registered mail. read answers (2) Topic: Explanatory note on the first day of sick leave I went to work and worked part of the day. Then I felt bad, went to the doctor and went out on sick leave that same day read answers (2) Topic: Sick leave at work I have a sick leave with violations, at work they told me to write an explanatory note. And today they told me that they did not accept my sick leave and asked me to write that these days are without wages. read answers (2) Topic: Do I need to write an explanatory note? The employer requires an explanatory note for the sick leave, where code 02 (injury) is indicated.

Occupational injury - I work as a welderread answers (2) Subject: Subject I was injured at home. I am on sick leave. At work they require an explanation from three people. I have no witnesses at all.
An added bonus is the e-book “Ideal Employee Statements for Salaries, Benefits, Vacation Pay, Travel Allowances”! Telephone: 8 800 550-15-57 Download the invoice Deadlines for accrual and payment of underpaid benefits The missing amount of benefits must be paid to the employee. The legislation on social insurance does not contain special provisions regarding specific terms for its payment. Law No. 255-FZ establishes only general rules:

• the insurer assigns benefits for temporary disability, pregnancy and childbirth, monthly child care benefits within 10 calendar days from the date the insured person applies for it with the necessary documents;
• the payment is made on the day closest to the date established for the payment of wages after the assignment of benefits.

In this situation, we suggest the following.

Write an explanatory note about the incorrect calculation of sick leave

Up to counter checks.

If a discrepancy is identified, fiscal officials have the right to demand an explanation, Art. 88 Tax Code of the Russian Federation. Despite the fact that this document is not a report, it must be sent to the inspector within five days, since delay or refusal to submit can cost 5,000 rubles.

Explanatory note in the FSS sample modern

Explanatory note in the fss - journal chief accountant

According to accounting legislation, the explanatory note is part of the organization's annual balance sheet. Reporting to all regulatory bodies of the Federal Tax Service, Pension Fund, Rosstat, FSS, RAR, RPN. They are usually presented in the form of tables; they are convenient and visual.

At the same time, companies classified as small businesses submit financial statements in only two forms: balance sheet and income statement. In 2011, income from the main type of economic activity code amounted to thousand. Application (download a sample application confirming the main type, a copy of the explanatory note to the balance sheet for. Expenses associated with sales for previous reporting periods amounted to (excluding VAT) the financial result obtained from the main types activities in 201 was the difference that arose in accounting for other income for accounting and tax accounting purposes and was formed in connection with the use of rubles.

The report on the movement of currency funds provides information on how the line indicator for currency funds and currency equivalents is formed (broken down by activity area). Small enterprises do not prepare attachments to the first and second forms, including an explanatory note. Tell me what kind of explanatory note to the balance sheet is needed for.

It should be noted that all classic reports decipher some lines of the balance sheet, that is, they are also its explanations. When submitting a report within a year, the company will focus on the characteristics of its own activities for 2016. Application (download the standard application evidence of the main type, a copy of the explanatory note to the balance sheet for. The service does not require installation and updating of the reporting form is always vital, and the integrated check will ensure that the report is submitted the first time.

Explanatory note to the FSS balance sheet online accounting

Reporting to all regulatory bodies of the Federal Tax Service, PFR, Rosstat, FSS, RAR. Let's see who, when, why and in what form should draw up a balance sheet in the interests of everyone who draws it up and cares about their own reputation. For more information about the composition and features of companies’ reporting on the simplified tax system, see the explanatory note to the balance sheet included in the composition.

FSS - an exhaustive list of documents required in

USN companies use a reduced tariff for insurance premiums.
What to include in an explanatory note for a one-year student. The activities were carried out by the company throughout the entire period of 201 and were focused on generating income in the reporting and subsequent periods.

Explanatory note to the balance sheet sample

For tax accounting purposes, the amount of expenses associated with the sale amounted to RUB xxxxx.

Sick leave certificates were issued to your employees and the data on them is reflected in the table below, name of honey. Delivered complete with an application and an explanatory note for the balance sheet (with.). Provide information about the type of activity carried out to the Social Insurance Fund before.

I ask you to accept my reports to the Social Insurance Fund for 9 months. Accordingly, small companies do not have to submit an explanatory note to the Social Insurance Fund and when proving their main activity to the Social Insurance Fund.

How to write an explanatory note on injury

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If an ordinary explanatory note about the reasons for absenteeism or failure to complete work is an internal document of the organization, necessary only for official use, then a document drawn up due to injury has a completely different significance. Speaking about an industrial injury (received at work), one should take into account the need to involve specialists from the labor inspectorate and representatives of the Social Insurance Fund in the consideration of this accident. They are not only obliged to understand the reasons for the employee’s injury, but also to provide funding for additional payments, in addition to traditional sick leave payments. In such cases, it is important to know how to correctly write an explanation of injury.

Explanatory note for domestic and industrial injuries

It is immediately worth noting that employers are not interested in their employees receiving work-related injuries, either in fact or according to documents.

This spoils the statistics, attracts the attention of labor inspectors, and causes additional inspections. On the other hand, in order to count on additional payments from the Social Insurance Fund, the injured employee must correctly draw up an appropriate explanatory note.

If it becomes clear from this document that the injury was caused intentionally, during an attempt to commit suicide or any unlawful action (crime), the Social Protection Fund has the right not to pay benefits (Federal Law No. 255). Thus, it is important for the injured employee to confirm the absence of the above-mentioned reasons that could lead to non-payment of benefits.

Explanatory note for injury

The explanatory note for the Social Insurance Fund is an important legal document, which indicates the need to pay benefits. Mandatory data that this document must contain:

company details

Accountant's name

Full name and position of the applicant

a clear reflection of the circumstances of the injury, time and place

Full name of witnesses, if any

name of the medical institution that provided first aid and issued the sick leave (the original sick leave should be attached to the explanatory note for the injury)

date of note and signature

A sample explanatory note about injury can be downloaded from our website.

Sick leave - injury in everyday life, explanatory.

And at the same time, payment was made in the amount of 80%. An accountant is not an investigator to determine WHAT condition the employee was in at the time of INJURY. WHAT was the CAUSE of injury?

Scroll: from Regulation No. 569

19. Temporary disability benefits are assigned in the amount of 50 percent of the benefit calculated in accordance with part one of paragraph 16, paragraphs 18 and 20 of these Regulations in the following cases:

19.1. illness or injury, the CAUSE of which was the consumption of alcohol, narcotic drugs, psychotropic substances, their analogues, toxic or other intoxicating substances. IN THIS WAY, benefits are NOT AWARDED for the first 6 calendar days of temporary disability.

19.2. violation of the regime prescribed by the doctor - from the date of its violation for the period established by the commission for the assignment of state benefits to families raising children and benefits for temporary disability created by the payer (hereinafter referred to as the commission for the assignment of benefits of the payer)

- most likely not indicated on the sick leave (the doctor ALSO is not an investigator).

At the time of ISSUANCE CERTIFICAT OF DISAPPEARANCE the employee WAS drunk

#1 s_ys

I apologize if a similar question has already been asked in this section.

Situation: stayed for 1 week. on sick leave due to a domestic injury (pet bite).

Now the accounting department (which is also our human resources department), in addition to the sick leave (which I provided), requires me to provide an explanatory note indicating:

— circumstances of a domestic injury

- witnesses to injury

Of course, it is not difficult for me to provide such information, but doubts have arisen about the legality of such demands. Although the accounting department claims that this is not their invention, but a requirement of the FFS.

I'll be great. appreciate the clarification

Explanatory note “About a domestic injury”

for temporary disability

ODO "bresteg"

Explanatory letter

About a domestic injury

I, ______________________________________________________________________,

Full Name

________________________________________________________________________,

position (profession), structural unit

Regarding the domestic injury I received, I explain the following:

____________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________

___________________________________________________________________________,

________________________ ____________ ___________________

position (profession) painted initials, surname

20___ g

- when and to which medical institution did you apply for help?

— when and by whom the certificate of incapacity for work was issued

How to write an explanatory report on a work injury? I'd like to see a sample

Go to the labor inspectorate, they will be happy to help you.

In the event of a work-related injury, an Act is drawn up, and an explanatory note is written in it.

ALENA Artificial Intelligence (105975) 1 year ago

There is no sample, write on your own behalf as the situation unfolded. But if you violated the safety regulations, then bribes from the authorities will be smooth.

Voldemar Morozov The Thinker (5238) 1 year ago

Contact the Federal Labor Inspectorate - the Technical Labor Inspectorate. They will explain everything and help you write an explanation. And the Chiefs will start having problems. They may also be disqualified. Article 357. Basic rights of state labor inspectors

State labor inspectors, when exercising federal state supervision over compliance with labor legislation and other regulatory legal acts containing labor law norms, have the right to:

in the manner established by federal laws and other regulatory legal acts of the Russian Federation, freely visit organizations of all organizational and legal forms and forms of ownership, employers - individuals, at any time of the day in the presence of standard certificates for the purpose of conducting an inspection

request from employers and their representatives, executive authorities and local governments and receive from them free of charge documents, explanations, information necessary to perform supervisory and control functions

remove for analysis samples of used or processed materials and substances in the manner established by federal laws and other regulatory legal acts of the Russian Federation, with notification of this to the employer or his representative and draw up a corresponding act

investigate industrial accidents in accordance with the established procedure

present to employers and their representatives mandatory instructions to eliminate violations of labor legislation and other regulatory legal acts containing labor law norms, to restore the violated rights of employees, to bring those responsible for these violations to disciplinary liability or to remove them from office in the prescribed manner

send to the courts, in the presence of conclusions of the state examination of working conditions, demands for the liquidation of organizations or termination of the activities of their structural divisions due to violation of labor protection requirements

issue orders to remove from work persons who have not undergone training in safe methods and techniques for performing work, labor safety instruction, on-the-job training, and testing of knowledge of labor safety requirements in accordance with the established procedure

prohibit the use of personal and collective protective equipment for workers if such means do not comply with the mandatory requirements established in accordance with the legislation of the Russian Federation on technical regulation and state regulatory requirements for labor protection

All legal entities carrying out commercial activities on the territory of the Russian Federation are required to fill out primary documentation, the figures from which are transferred to the appropriate accounting registers. At the end of each reporting period, commercial organizations, relying on synthetic and analytical accounting data, draw up declarations and other calculations approved by law.

It is worth noting that, if necessary, such a form can be included in the package of quarterly reports. Many accounting workers do not know how to fill out this document correctly, so they often ignore the legal requirement and submit the balance sheet without a note.

In accordance with Federal Law No. 129-FZ of November 21, 1996, all legal entities must include explanatory notes in their composition (annual or interim).

An exception is made for public organizations that do not carry out commercial activities and individual entrepreneurs.

If an explanatory note is submitted along with quarterly financial statements, then the basis for its preparation will be:

• regulations;
• initiative of a commercial organization;
• founders' requirement.

All business entities are required (except for individual entrepreneurs and public organizations) to regularly conduct. If they do not draw up explanatory notes during its preparation, the auditor will note this fact in his report.

It will follow from this that the organization has not fully provided reporting to the regulatory authority and penalties will be applied to it based on the regulations of Article 126 of the Tax Code of the Russian Federation. For failure to provide an explanatory note, an administrative penalty will be imposed on the chief accountant of the company in accordance with the regulations of Article 15.6 of the Code of Administrative Offenses of the Russian Federation.

What is the document

The explanatory note is one of the most important and voluminous sections of the financial statements, which is drawn up in accordance with the norms of PBU 4/99 clause 5. It contains information in text format and can contain more than 100 sheets.

The main function of this document is to supplement or clarify the data that the organization shows in its reports. The form of the explanatory note is not approved by law, so business entities can independently develop its template. At the same time, they must comply with the requirements regarding the content of the document.

How to write correctly

Each organization in its accounting policy reflects the procedure for drawing up an explanatory note to the financial statements. In this case, the document template can remain unchanged for many years, only updated data will be entered into it.

When drawing up an explanatory note, the following requirements must be taken into account:

1. For body text, use the Normal font. For sections, subsections, and lists, different fonts are used.
2. The document should begin with the phrase “Explanatory note to the balance sheet of the LLC... for the year 20...”
3. The head part of the note must reflect information about the LLC, as well as its founders.
4. When compiling each paragraph of the note, you should indicate all important information in text format, as well as create tables, graphs, diagrams, etc. Thanks to such a detailed transcript, it will be easier for specialists to analyze the presented data.
5. All pages of the explanatory note must be numbered to eliminate the possibility of confusion.
6. When drawing up a document, it is recommended to use all standard abbreviations in abbreviated form, for example, rubles - rubles, thousands - thousand, etc.
7. To simplify the process of perceiving the information presented in the explanatory note, it is recommended to use lists and all kinds of simplifications, as well as subheadings.

When drawing up explanatory notes, business entities must indicate information about related parties.

For this purpose, a separate section is allocated, which is drawn up in accordance with the regulations of clause 14 of the PBU.

Each organization independently determines the list of related parties that will be included in the explanatory note.

For example:

1. Sergeeva Valentina Petrovna. He is the founder of an LLC and has a 55% ownership share in the Authorized Fund. Since January 1, 2015, he has held the position of General Director.
2. Vasiliev Igor Ivanovich. He is the founder of an LLC and has a share in the Authorized Fund of 45%. Since January 1, 2015, he has held the position of Deputy General Director.
3. Data on affiliates is provided as of December 31, 2016.

This section should also reflect information about all transactions performed with related parties, for example:

1. A meeting was held on April 15, 2016. All management issues were discussed there. It was reviewed, after which the financial statements for 2015 were approved by a general decision. At the meeting, it was decided to pay profit to the founders in the amount of 5,630,000 rubles, which was received based on the results of 2015. When distributing it among the owners of the LLC, their share in the Authorized Fund will be taken into account. These payments will be withheld at the rate approved by the Federal legislation of Russia. All payments to the founders were made in full on May 10, 2016.
2. In August 2016, an agreement was concluded between the Limited Liability Company and the founder Sergeeva Valentina Petrovna for the purchase of a real estate property that belongs to the non-residential fund. The cost of this premises is 1,560,000 rubles. Before concluding a legal transaction, an independent assessment of the value of the property was carried out. Payments were made in full to the seller of the premises on September 15, 2016. On the same day, a transfer and acceptance certificate of the property was drawn up and signed between the parties.

Compound

When drawing up an explanatory note, the organization’s accountant must be guided by clause 31 of PBU 4/99. This document must contain the following sections:

1. Information about the company, its address, registration data, type of activity.
2. Data about the accounting policy of the organization, for example, how it is changed, reasons, etc.
3. Information on cash flows in current accounts and at the cash desk, statistics (comparative) of annual income for individual categories of profit, information on all private loans and credits received.
4. Assessment of cash flow, analysis, action plan for the future, planning of the organization’s activities based on expenses and financial receipts.
5. If necessary, explanations are provided for individual articles of the annual reporting.
6. The business activity of a commercial company is assessed, for example, information about its participation in various promotions and programs is indicated. Also in this section you need to indicate what kind of reputation the organization has in business circles.
7. If any changes have been made to the rules for preparing financial statements, this section describes this point.
8. Affiliates are indicated, which include all enterprises dependent on the organization, as well as its subsidiaries. The production or trading activities they carry out are described, their financial situation is assessed, etc.
9. All changes made since the last explanatory note were drawn up, the organization’s responsibilities, its participation in legal proceedings, claims filed against it, etc. are described.
10. Information is disclosed that concerns the company’s cooperation with other enterprises, especially if it concerns joint activities.
11. Information on subsidiary divisions is deciphered, for example, financial transactions, expenses incurred, and income received are described.
12. All important events that have occurred in the “life” of the organization since the preparation of the last annual report are described, for example, changes in the type of activity, financial processes carried out, etc.
13. If the company received any assistance from the state, then this fact is reflected in the appropriate section (the volume of investments received, the procedure for spending them and the balance must be indicated).
14. Information about issued shares is disclosed.
15. A section devoted to the company’s environmental performance if its business activities involve environmental pollution.
16. Data regarding the tax burden of the organization is reflected. This section indicates information regarding accrued taxes, the frequency of their payment to the budget, debt, etc.

After drawing up the explanatory note, it must be signed by the general director and chief accountant, whose initials are indicated on the last sheet of the document. The note is also certified with the wet seal of the organization.

How this article will help: Reduce the rate of insurance premiums for industrial accidents if the company conducts several types of activities.

What it will protect you from: From claims from social insurance employees when checking the calculation according to FSS Form-4.

Let's say your company conducts several types of activities. In this case, you need to confirm the main one every year with the FSS of the Russian Federation. Only then will social insurance fairly set the rate of contributions for industrial accidents for the current year. Moreover, in some cases you can even get a 40 percent discount (see table below).

If your company is simplified

Who can reduce the rate of insurance premiums for accidents at work?

Company type	Conditions under which the tariff can be reduced
All companies	For payments to disabled people of groups I, II, III
Public organizations of disabled people	For all payments, if the number of disabled people and their legal representatives is at least 80 percent of the total figures
Companies whose authorized capital consists entirely of contributions from public organizations of disabled people	For all payments, if the average number of disabled people is at least 50 percent, and wages are at least 25 percent of the total indicators
Institutions created to achieve socially significant goals	For all payments, if enterprises were created to achieve cultural, medical and recreational, physical culture, sports, scientific, information and other social goals, as well as to provide legal and other assistance to people with disabilities, disabled children and their parents, if the sole owners are public organizations of people with disabilities

But if you do not declare the main direction of your business for this year, FSS employees will focus on activities with the maximum tariff. They will take all the information from the Unified State Register of Legal Entities. To confirm your main activity, a number of documents must be submitted to social insurance no later than April 15 of this year. We'll tell you about them. You can send the papers by mail or bring them in person. It will not be possible to send via TKS - there are no electronic formats.

Certificate confirming the main type of activity

The main line of business can be considered the one that brings the company more income. That is, it has a greater share in the total amount of revenue. And to calculate the share for each activity, fill out a special confirmation certificate.

Important detail

Companies that began operating in 2013 do not need to confirm their main type of activity.

You will find the form of this certificate in Appendix No. 2 to the Procedure approved by Order No. 55 of the Ministry of Health and Social Development of Russia dated January 31, 2006. In addition, we have placed the completed sample below.

Income data must be taken from the financial statements for 2012. What if your company uses or used a simplified system last year? After all, then you had the right not to prepare accounting reports. Such an obligation was not spelled out in the old accounting law, as it is in the current one. It's OK. In this case, fill out a confirmation certificate based on the tax book of income and expenses. This is exactly what simplifiers did before, before they began to keep accounting records in full.

Application for confirmation of the main type of activity

So, in the certificate you have determined the shares for each type of activity of your company. Now look, for which of them is this value greater? Consider this the main one.

A situation is possible when several types of business have an equal share. Then choose the main one that corresponds to a higher class of professional risk.

Please include information about your main activity along with OKVED in your application. Its form is provided in Appendix No. 1 to the Procedure, approved by order of the Ministry of Health and Social Development of Russia dated January 31, 2006 No. 55. See the completed sample below.

Explanatory note to the financial statements

And finally, here is another document that must be submitted to the Social Insurance Fund - a copy of the explanatory note to the financial statements for 2012. It is directly named in paragraph 3 of Order No. 55. However, let’s make a reservation right away: if your company is small, social insurance employees will not require such paper from you.

Important detail

Entrepreneurs, unlike companies, do not need to annually confirm their main activity.

But since 2013, the explanatory note is no longer included in the financial statements at all. This is clearly written in Article 14 of the Federal Law of December 6, 2011 No. 402-FZ. Moreover, the Russian Ministry of Finance confirmed that it does not need to be included in the reporting for 2012. Here is their letter - dated January 9, 2013 No. 07-02-18/01. It contains recommendations for auditors on how to audit the financial statements for 2012.

However, as a representative of the Russian FSS assured us, an explanatory note is still needed to confirm the main type of activity (see comment below). What to do?

Prompts Natalya Ermolaeva, Head of Department of the Federal Social Insurance Fund of Russia

— To confirm the main type of economic activity, companies annually, no later than April 15, must submit the following documents to the territorial office of the Social Insurance Fund: an application for confirmation of the main activity, a confirmation certificate, a copy of the explanatory note to the balance sheet for the previous year (except for insurers - small businesses). In accordance with paragraph 4 of Order No. 66n of the Ministry of Finance of Russia dated July 2, 2010, the financial statements include other appendices to the balance sheet and financial performance statement. The appendices are called explanations.

These annexes (explanations) can be presented in either tabular or text form. But you do not need to attach financial statements to the application. If necessary, the FSS will request it during the verification of reporting on insurance premiums (Form-4 of the FSS of the Russian Federation).

We advise you to prepare explanations of income specifically for the Social Insurance Fund. Moreover, they will not need to be visaed by the tax office. This will help avoid unnecessary explanations with officials from the fund. Compose the document in any form. Take income data from analytical accounting.

The main thing to remember

1. Confirm the main type of activity in the Social Insurance Fund no later than April 15, 2013. This will save insurance premiums against work-related accidents this year.

2. You must submit an application, a confirmation certificate and explanations to the financial statements to the social insurance department. At the same time, small companies can do without the latter document.

Additional information about submitting reports to the Social Insurance Fund

Article:“If benefits are directly paid by the fund, you need to fill out FSS Form-4 in a special way.”

Documentation: Order of the Ministry of Labor of Russia dated December 25, 2012 No. 625n; The procedure approved by order of the Ministry of Health and Social Development of Russia dated January 31, 2006 No. 55.