About the composition financial statements We talked about 2017 in ours. At the same time, they indicated that as approved forms of annexes to balance sheet and report on financial results Order of the Ministry of Finance dated July 2, 2010 No. 66n provides for a report on changes in capital, a report on the movement of Money, and for non-profit organizations also a report on intended use funds. What is considered Form 5 (Appendix to the Balance Sheet)?

Application or Explanation?

Let us immediately make a reservation that the concept of “form No. 5” is not used in the currently used accounting reporting forms. This form was valid until 2011 in accordance with Order of the Ministry of Finance dated July 22, 2003 No. 67n, which has now lost force. Form No. 5 was called “Appendix to the Balance Sheet” and consisted of the following sections:

• intangible assets;
• fixed assets;
• profitable investments in material values;
• expenses for research, development and technological work;
• development costs natural resources;
• financial investments;
• expenses for common types activities (by cost elements);
• provision;
• government assistance.

Currently, the Appendix to the Balance Sheet is not used as an independent approved form of reporting. At the same time, Appendix No. 3 to the Order of the Ministry of Finance dated 07/02/2010 provides an example of the formatting of explanations to the balance sheet and financial performance statement, which is recommended to be used when preparing explanations in tabular form (clause 4 of the Order of the Ministry of Finance dated 07/02/2010 No. 66n) .

The composition of these explanations is in many ways the same form No. 5 that was previously used. Only if previously it was a mandatory form of reporting, now it is submitted as an explanation for reporting if the organization considers it necessary to provide this type of information. The given example of explanations to the balance sheet and profit and loss statement, relatively speaking “Form No. 5,” now contains the following sections:

• intangible assets and expenses for research, development and technological work (R&D);
• fixed assets;
• financial investments;
• stocks;
• accounts receivable and accounts payable;
• production costs;
• estimated liabilities;
• securing obligations;
• government assistance.

You can download an example of formatting explanations for the balance sheet and profit and loss statement in Excel format.

Who, in what form and when should submit Explanations to the accounting. balance sheet and financial statements. results?

Many accountants are annually faced with the question of the need to draw up Explanations for accounting. balance sheet and financial statements. results at the end of the year. Let us examine a number of features and rules for compiling this information.

Penalties for failure to submit reports

Explanations are part of the company’s financial statements, which means they are subject to the same penalties as for failure to submit or late filing of accounts. balance sheet and financial statement results.

In particular, for late submission of Explanations a fine of 200 rubles is provided.

Tax authorities will impose a fine upon failure to submit data before the deadline for submission - March 31, 2017. Tax authorities can send a notification demanding payment of a fine to a company within 3 months from the moment the missing part of the data is discovered.

Besides, in judicial procedure according to the claim of the Tax Inspectorate, a fine can also be collected from official(for example, the head of a company) in the amount of 300 to 500 rubles.

Since the Explanations have a free form of presentation, there is no responsibility for the form and form in which this data was submitted.

Explanations to the Balance Sheet and the Financial Results Statement are included in the annual financial statements(Part 1 of Article 14 of the Law of December 6, 2011 No. 402-FZ, clause 4 of the Order of the Ministry of Finance of Russia of July 2, 2010 No. 66n).

As a rule, the information in the Explanations deciphers the numerical indicators of the Balance Sheet or the Statement of Financial Results. This follows from the provisions of paragraph 24 of PBU 4/99.

The Explanations also disclose information about the organization’s accounting policies, as well as Additional information. One that is not in the Balance Sheet and the Income Statement, but without it it will be difficult for users to assess the real financial position of the organization, the financial results of its activities and cash flows for reporting period.

Who is obliged to draw up

All organizations that conduct accounting must draw up Explanations.

An exception is organizations that have the right to use simplified forms of accounting and reporting.

For example, these are small businesses that are not subject to mandatory audit, as well as most non-profit organizations (clause 6 of the order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n, parts 4 and 5 of Article 6 of the Law dated December 6, 2011 No. 402-FZ).

This general rules. However, there are situations when small businesses must draw up explanations. For example, if an organization makes changes to its accounting policies. In this case, the relevant information must be provided in additional information as part of the explanations.

Document form

Explanations can be made in text and (or) tabular form.

They are usually presented in table form. You can decide what to include in such a table yourself, taking into account Appendix 3 to Order No. 66n of the Ministry of Finance of Russia dated July 2, 2010 (clause 4 of Order No. 66n of the Ministry of Finance of Russia dated July 2, 2010).

If you fill out such Explanations for the statistics department or tax office, then after the “Indicator Name” column, additionally enter the “Code” column into the tables. Enter line codes in accordance with Appendix 4 to Order No. 66n of the Ministry of Finance of Russia dated July 2, 2010. This procedure follows from paragraph 5 of Order No. 66n of the Ministry of Finance of Russia dated July 2, 2010.

Main sections

Explanations to the Balance Sheet and Statement of Financial Results include the following sections:

• intangible assets and R&D expenses;

• fixed assets;

• financial investments;

• stocks;

• accounts receivable and accounts payable;

• production costs;

• estimated liabilities;

• securing obligations;

• government assistance.

Fill out the section indicators based on the data for the reporting and previous periods (clause 35 of the Regulations approved by Order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n).

Intangible assets and R&D expenses

• line 1110 “Intangible assets”;

• line 1120 “Results of research and development”;

The section “Intangible assets and R&D expenses” consists of five tables.

Table 1.1 “Presence and movement is not tangible assets» disclose information about initial cost and accumulated depreciation (at the end and at the beginning of the period), receipts and disposals for the period, the results of revaluation, as well as information on cost intangible assets subject to impairment in reporting year, the amount of impairment loss recognized. Reflect the data both in general for all intangible assets and in the context of their individual types (paragraph 2, 3, 6, 8, paragraph 41 of PBU 14/2007, paragraph 35 of PBU 4/99).

When revalued, the column “Original cost” shows the current market price or current (replacement) cost (Note 3 to Appendix 3 to Order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n).

In Table 1.2 “Initial cost of intangible assets created by the organization itself,” disclose information on intangible assets that the organization created independently (paragraph 11, clause 41 of PBU 14/2007). Indicate the data as of the reporting date, the previous year and the year that precedes the previous one (notes 2, 4 and 5 to Appendix 3 to the order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n).

In Table 1.3 “Intangible assets with fully amortized cost”, indicate the name and initial cost of those tangible assets whose cost is fully depreciated, but the organization continues to use them (paragraph 9 of clause 41 of PBU 14/2007). Indicate the data as of the reporting date, the previous year and the year that precedes the previous one (notes 2, 4 and 5 to Appendix 3 to the order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n).

In Table 1.4 “Availability and movement of R&D results”, indicate information on the amount of R&D expenses (clause 16 of PBU 17/02).

Indicate the data for the reporting year and for the previous one (notes 1 and 2 to Appendix 3 to the order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n).

In Table 1.5 “Unfinished and unregistered R&D and unfinished transactions for the acquisition of intangible assets,” write down the amount of costs both in general and by type for the reporting and previous year according to:

• unfinished research and development (balance at the beginning of the year, amount of expenses for the year, amount of written-off costs that did not give a positive result, amount of expenses accepted for accounting, balance at the end of the year);

• unfinished transactions for the acquisition of intangible assets (balance at the beginning of the year, amount of expenses for the year, amount of written-off costs that did not give a positive result, amount of expenses accepted for accounting, balance at the end of the year).

Indicate the data for the reporting year and for the previous one (notes 1 and 2 to Appendix 3 to the order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n).

Fixed assets

In this section, disclose information on the following lines of the Balance Sheet:

• line 1150 “Fixed assets”;

• line 1160 “Profitable investments in material assets”;

• line 1190 “Other non-current assets”.

The “Fixed Assets” section of the Explanations contains four tables.

In Table 2.1 “Availability and movement of fixed assets”, reflect information on the initial cost and accumulated depreciation of fixed assets (at the beginning and end of the reporting year and previous year), as well as information on the receipt (disposal) of fixed assets, revaluation and accrued depreciation for the reporting period and the previous year (clause 32 of PBU 6/01). Disclose the information by groups of fixed assets (paragraph 3, clause 27 of PBU 4/99, clause 32 of PBU 6/01). The cost of objects that are taken into account as part of fixed assets and as part of profitable investments in material assets should be reflected separately.

Indicate the data for the reporting year and for the previous one (notes 1 and 2 to Appendix 3 to the order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n).

In table 2.2 “Unfinished capital investments”, indicate information on the cost of unfinished capital investments (at the beginning and end of the reporting year and the previous year), as well as its changes for the reporting period and the previous year (excluding costs for future intangible assets and R&D ).

In table 2.3 “Changes in the value of fixed assets as a result of completion, additional equipment, reconstruction and partial liquidation”, disclose information about the increase (decrease) in the value of fixed assets as a result of their partial liquidation or completion, additional equipment or reconstruction (paragraph 5 of paragraph 32 of PBU 6 /01).

Indicate the data for the reporting year and for the previous one (notes 1 and 2 to Appendix 3 to the order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n).

In Table 2.4 “Other use of fixed assets”, reflect information on fixed assets that:

• leased, it does not matter whether they are listed on the balance sheet or not;

• rented, it does not matter whether they are listed on the balance sheet or not;

• are real estate objects, and they have begun to be used, although they are under state registration;

• transferred to conservation;

• used in a different capacity (for example, they are objects of collateral, etc.).

Reflect the information as of December 31 of the reporting year, as of December 31 of the previous year and as of December 31 of the year before.

Financial investments

In this section, disclose information on the following lines of the Balance Sheet:

• line 1170 “Financial investments”;

• line 1240 “Financial investments (except for cash equivalents).”

This section of the Explanations consists of two tables.

Table 3.1 “Availability and movement financial investments» disclose information about the initial cost (at the beginning and at the end of the period) of long-term and short-term financial investments, as well as their changes during the period (receipt, disposal, interest accrual) (clause 41 of PBU 19/02). Disclose information by type of financial investment (clause 42 of PBU 19/02).

In table 3.2 “Other use of financial investments”, indicate information on financial investments that are pledged and transferred to third parties (except for sale), as well as on their other use as of the end of the period (paragraphs 7 and 8 of clause 42 of PBU 19 /02).

Reserves

This section discloses information on line 1210 “Inventories” of the Balance Sheet.

The section includes two tables, information in which must be reflected by type of inventory (clause 23 of PBU 5/01).

In table 4.1 “Availability and movement of inventories”, indicate the cost and the amount of the reserve for reduction in value (at the beginning and at the end of the period), as well as changes during the period (clause 27 of PBU 5/01). In table 4.2 “Inventory pledged”, indicate unpaid inventories and inventories pledged under the contract (as of the reporting date) (clause 27 of PBU 5/01).

Accounts receivable and payable

In this section, disclose information on the following lines of the Balance Sheet:

• line 1230 “Accounts receivable”;

• line 1410 “Borrowed funds”;

• line 1450 “Other obligations”;

• line 1510 “Borrowed funds”;

• line 1520 “Accounts payable.”

The section consists of two tables for information on accounts receivable and two for accounts payable.

In table 5.1 “Availability and movement of accounts receivable” for long-term and short-term accounts receivable by their types, indicate information on the availability of accounts receivable at the beginning and end of the period, its changes during the period (receipt, disposal), as well as information on the reserve for doubtful debts

In the column “At the beginning of the year” reflect in total debit balance for accounts 60, 62, 66, 67, 68, 69, 70, 71, 73, 75, 76 as of January 1 of the reporting year.

In the “At the end of the period” column, indicate the balance of accounts receivable as of the end of the reporting year.

In the “Changes during the period” column, reflect the receipt and disposal of debts, as well as the transfer of debt from long-term to short-term.

Indicate the amounts of accounts receivable in full according to the terms of the contracts (i.e., without taking into account the reserve for doubtful debts created for it) (clause 35 of PBU 4/99).

In Table 5.2, Overdue Receivables, disclose information on overdue receivables (that is, debt that has expired) as of the reporting date and as of December 31 of the previous two years. Indicate the amounts of debt by their types in two estimates: according to the terms of the contracts (i.e. full amount) and in the balance sheet valuation (i.e. minus the reserve for doubtful debts created for it).

Typically, such a document includes the following sections:

• a brief description of the organization’s activities;

• accounting policy;

• the main factors that influenced the results of operations;

• information about related parties.

Brief description of the organization's activities

This section includes general information about the organization: its legal address, main activities, management structure, average annual number of employees, availability separate divisions and so on. Joint stock companies here is data on the number of shares that are issued and fully paid, as well as issued but not paid or partially paid

In addition, this section should reflect information about nominal value shares owned by the company itself, as well as its subsidiaries and dependent organizations.

This procedure is provided for in paragraphs 27 and 31 of PBU 4/99.

Accounting policy

In this section, reveal the methods of accounting, without which it is impossible to reliably assess the financial position of the organization (clauses 17, 24 of PBU 1/2008). Scroll possible ways accounting is presented in the table.

In addition, here it is necessary to explain all deviations from the accounting rules and assumptions made when forming accounting policy. For example, the Explanations should reflect the decision on the upcoming liquidation of the organization (in this case, the assumption of going concern is violated). This procedure is provided for in paragraphs 19, 20 of PBU 1/2008.

If the organization has decided to change its accounting policy, then all changes must also be indicated in the Explanations. It is also necessary to justify these changes and evaluate their results in in monetary terms. This procedure is provided for in paragraphs 21 and 25 of PBU 1/2008. This means that you need to indicate the amount by which the valuation of financial statements items has changed due to changes in accounting methods.

Main factors influencing the results of operations

In this section, you need to analyze the factors that influenced the formation of the organization’s financial result in the reporting year. These include an increase in consumer demand, a decrease in interest rates Bank loan, improving product quality, improving management structure, etc.

If force majeure circumstances occurred in the organization’s activities during the year, the Explanations must name them and disclose their consequences. For example, if there was a fire at the organization’s warehouse, indicate the amount of damage and expenses associated with eliminating the consequences of the fire. This procedure is provided for in paragraph 27 of PBU 4/99.

Related Party Information

Disclose information about related parties in the Explanations in a separate section (clause 14 of PBU 11/2008). Organizations that have the right to use simplified accounting methods may not include this section in the Explanations (clause 3 of PBU 11/2008, parts 4 and 5 of Article 6 of the Law of December 6, 2011 No. 402-FZ).

The organization independently establishes the list of related parties about which it is necessary to disclose information, taking into account the requirement of priority of content over form (clause 9 of PBU 11/2008).

Information about related parties must be disclosed:

• when performing transactions with related parties;

• regardless of the transactions, if the organization controls another organization or related organizations are controlled by the same organization (the same individual).

This procedure follows from paragraphs 10 and 13 of PBU 11/2008.

In the first case, for each related party, disclose at least the following information:

• the nature of the relationship (according to the criterion of controllability in accordance with clause 6 of PBU 11/2008);

• types of operations;

• volume of transactions of each type (in absolute or relative terms);

• cost indicators for operations not completed at the end of the reporting period;

• conditions and terms for carrying out (completion) of settlements for transactions, as well as the form of settlements;

• the amount of reserves formed for doubtful debts at the end of the reporting period;

• the amount of written off receivables for which the term limitation period expired, other debts that are unrealistic for collection, including through the reserve for doubtful debts.

Disclose information separately for each of the following groups:

• main business company (partnership);

• subsidiary business companies;

• predominant (participating) business entities;

• dependent business companies;

• participants in joint activities;

• key management personnel;

• other related parties.

For key management personnel, indicate the amount of remuneration paid to them, both in total and by the following types payments:

• short-term benefits after the reporting date (payable during the reporting period and 12 months after the reporting date; salary and taxes and contributions accrued from it, vacation pay, treatment payments, medical care, utilities etc.);

• post-employment benefits and other payments that ensure the payment of pensions, as well as other social guarantees;

• remuneration in the form of options of the issuer, shares, shares, participation interests in the authorized (share) capital and payments based on them;

• other long-term rewards.

This procedure follows from paragraphs 10–12 of PBU 11/2008.

in the second case, describe the nature of the relationship between related parties (clause 13 of PBU 11/2008).

Order of the Ministry of Finance No. 66n dated July 2, 2010 provides accounting reporting forms. To justify the sections of the balance sheet, Form 5 is used. It is of a clarifying nature and is intended to detail the key indicators in the balance sheet. Thanks to the presence of Form 5, it becomes possible to perform an in-depth analysis financial situation organizations.

Form 5 of financial statements: general information

Form 5 involves filling out the tabular elements of the balance sheet appendix for groups of assets that are classified according to the criterion of financial affiliation. The connection between the content of the balance sheet and Form 5 is direct - the balance sheet acts as the main document, and the appendix to it serves as a detailed transcript of generalized indicators.

The peculiarity of filling out the tables in the appendix to the balance sheet by structures using a simplified accounting system is that they reflect the most significant indicators in Form 5. The main factor of significance for such a group of organizations is the possibility or impossibility of assessing the overall financial condition. However, they do not have to fill out this form.

The amount of detailed information on the balance sheet in the tabular blocks of the application should correlate with the amount of information contained in the lines of the completed balance sheet. When creating a balance, links to explanatory documents for a specific position are provided. Form 5 does not provide an exhaustive list of indicators. Therefore, for example, when reflecting cash values ​​in the balance sheet, a link to the cash flow statement is created in the explanation column, since Form 5 does not detail this position.

Form 5 (attachment to the balance sheet): example of completion

The nuances of filling out Form 5 can be seen using an example. The company Globus LLC has the following completed balance sheet lines:

• cost indicators for fixed assets minus depreciation, consisting of production and office equipment, the cost of which changed during the year);
• the amount of inventories (the presented value of the indicator does not include pledged assets);
• volume of accounts receivable, which is represented only by short-term loans, reserve doubtful debts the enterprise was not created;
• available financial investments;
• monetary resources;
• authorized capital;
• the value of the organization's retained earnings indicator;
• total amount outstanding accounts payable formed under agreements with counterparties, there are no long-term obligations in the total amount.

The appendix to the balance sheet will disclose details on those lines that contain links to the corresponding tabular parts of Form 5:

To detail the values ​​of amounts for fixed assets, section 2 of the application is used, consisting of 4 blocks. The fact that the balance sheet contains a reference only to Table 2.1 indicates that during the reporting period the enterprise did not have cases of additional equipment, liquidation, or completion of fixed assets, and there are no assets in the form of unfinished capital construction.

Appendix Table 3.1 details the indicator of financial investments. The amount is reflected at historical cost, taking into account all types of receipts, accrued interest and disposals. Long-term assets are shown separately from short-term ones.

Block 4.1 contains information about the available volume of inventories and their reserve; all unpaid groups of inventories, including collateral items, are entered in table 4.2.

Section 5 is devoted to the enterprise’s debts – accounts payable and accounts receivable. The latter indicator should take into account the reserve for doubtful debts created in the institution.

On this page you can download the current form for an explanation of the balance sheet and financial results statement, as well as learn the specifics of filling it out.

The package of completed financial reporting forms is supplemented with explanations for the first two forms: and. Explanations are intended to disclose significant aspects of the financial position of the organization, allowing interested parties to form a reliable opinion. An example of the formatting of explanations was approved by Order of the Ministry of Finance No. 66n dated July 2, 2010, OKUD code 0710005. The approved form contains tabular part explanations - it should be used as a sample.

Explanations to the balance sheet and income statement

Explanations must contain mandatory information about legal address subject, main types of activity, composition of the organization’s executive bodies (as well as control bodies, for example, the audit commission), average annual number of employees.

The information in the explanations can be expressed in tabular or text form. The tabular form is presented in the approved design example. In the developed tables you can indicate information about:

• intangible assets and R&D expenses;
• fixed assets;
• investments of a financial nature;
• inventories (working capital);
• accounts receivable/payable;
• production costs (if the company operates in the manufacturing sector);
• estimated liabilities;
• the amount and use of government assistance.

If desired, a business entity can add other information if it believes that it is necessary for users to form a correct opinion about the state of affairs in the company. Representatives of small businesses can draw up explanations in a simplified form, including only the most necessary data, in their opinion.

You can download the form for explanations of the balance sheet and financial results statement below:

Download the form(in Xls format, editable in Excel)

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