Sample explanatory note to the FSS. How to correctly write an explanatory note to financial statements Explanatory note to the FSS sample

) only information on contributions for compulsory insurance against industrial accidents and occupational diseases is reflected. But you can also make mistakes when making calculations.

Moreover, if incorrectly specified information led to an underestimation of the amount of contributions payable, then the organization is obliged to make corrections to 4-FSS and submit an updated calculation (clause 1.1 of Article 24 of the Law of July 24, 1998 N 125-FZ). In such circumstances, before submitting the clarification, it is necessary to pay the missing amount of contributions and penalties. Then the company will be able to avoid a fine (clause 1, clause 1.4, article 24 of the Law of July 24, 1998 N 125-FZ). And if errors did not lead to an underestimation of contributions, then the organization has the right to decide at its own discretion whether it makes sense to submit an update to it or not (clause 1.2 of Article 24 of the Law of July 24, 1998 N 125-FZ).

In addition, you will need to submit an updated form if the policyholder’s accident insurance premium rate changes from the new year, but he will receive a notification about this from the Social Insurance Fund after he reports for the first quarter. Taking into account the deadlines established for this, such a situation is also possible (clauses 4, 5, 11 of the Procedure for confirming the main type of economic activity of the insured..., approved by Order of the Ministry of Health and Social Development of Russia dated January 31, 2006 N 55).

In what form should the updated 4-FSS be submitted?

The update must be submitted in the same form in which the calculation with incorrect information was originally submitted (clause 1.5 of Article 24 of the Law of July 24, 1998 N 125-FZ). By the way, from reporting for 9 months of 2017, policyholders must use the updated Form 4-FSS, since changes were made to it in June 2017 (Order of the Federal Insurance Fund of the Russian Federation dated 06/07/2017 N 275). However, clarifications for the first quarter and first half of 2017 will need to be submitted in the form that was used before these changes were made.

Let us remind you that in the updated form, in addition to correcting the information, you will need to fill out the “Correction number” field on the title page and indicate in it the serial number of the update itself (clause 5.3 of the Procedure for filling out form 4-FSS, approved by Order of the FSS of the Russian Federation dated September 26, 2016 N 381).

An explanatory letter on the 4-FSS calculation, which clarifies the previously submitted information, is not required to be submitted to the FSS. At the same time, if such a letter is available, the Foundation’s specialists will most likely cope with checking the clarification faster and will not have any additional questions for the organization.

Covering letter for the updated 4-FSS report

There is no approved cover letter format. It is compiled in any form. It must reflect the reasons for submitting the updated 4-FSS, as well as indicate exactly what information adjustments were made, including listing the corrected lines.

The procedure for filling out Form-4 FSS with an example and explanations

Order of the Ministry of Health and Social Development of the Russian Federation dated February 28, 2011 N 156n approved a new form of calculation for accrued and paid insurance premiums for compulsory social insurance in case of temporary disability and in connection with maternity for compulsory social insurance against industrial accidents and occupational diseases , as well as for expenses for payment of insurance coverage (hereinafter Form-4 FSS). The order contains general requirements, the procedure for filling out the form and applications with background information.

The new FSS Form-4 meets the latest changes made to regulatory documents and is applied from the submission of reports for the first quarter of 2011.

Unlike the previous Calculation (approved by Order of the Ministry of Health and Social Development of Russia dated November 6, 2009 N 871n), the structure of the Title Page has acquired a form familiar to specialists and does not fall out of the general range of reporting forms. The composition of the Calculation has also undergone changes - it has been supplemented with a number of new tables necessary to confirm the applied tariffs. At the same time, the main tables on accrued and paid insurance premiums and compulsory insurance costs have not undergone major changes.

The new FSS Form-4 consists of two sections - section 1 "Calculation of accrued and paid insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity and expenses incurred" and section II "Calculation of accrued and paid insurance contributions for compulsory social insurance against accidents at work and occupational diseases and the costs of paying insurance coverage."

The form can be completed using computer technology or manually. Payers of insurance premiums whose average number of individuals in whose favor payments and other remunerations are made for the previous billing period exceeds 50 people, as well as newly created (including during reorganization) organizations whose number of these individuals exceeds this limit , submit the Calculation in established formats in electronic form with an electronic digital signature.

If there are no indicators provided for in the Calculation, a dash is placed in the line and the corresponding column.

Errors made when filling out FSS Form-4 can be corrected by correction. Corrections must be certified by the seal of the organization or the signature of an individual entrepreneur, an individual not recognized as an individual entrepreneur, or their representatives.

Errors may not be corrected by correction or other similar means.

Title page

Title page

The title page contains basic information about the policyholder (organization or individual entrepreneur).

At the top of each page of the Calculation, the “Registration number of the policyholder” and the “Subordination code” are entered in accordance with the document issued upon registration with the territorial body of the Social Insurance Fund: the first ten cells are the registration number of the policyholder, the next ten cells are the code of a separate division of the organization. The subordination code indicates the territorial body of the Fund in which the policyholder is registered.

The following details are filled in in the generally established order:

Correction number- primary Calculation code 000, then when submitting clarifying calculations: 001, 002, etc.

Reporting period- 03 (first quarter), 06 (half-year), 09 (nine months), 12 (year). The next two cells of this field are used to sequentially indicate the number of requests from the policyholder for the allocation of the necessary funds to pay insurance compensation 01, 02, etc.

Calendar year- reporting year. for the billing period for which the Calculation (adjusted calculation) is submitted;

Full name- filled out in accordance with the name specified in the constituent documents, or surname, first name, patronymic in full for individuals. in accordance with the identity document.

TIN- individual taxpayer number in accordance with the certificate of registration with the tax authority. When filling out a ten-character TIN, zeros (00) should be entered in the first two cells.

checkpoint- registration code in accordance with the certificate of registration with the tax authority.

OGRN (OGRNIP)- main state registration number (main state registration number of an individual entrepreneur) in accordance with the state registration certificate. When filling out the OGRN, which consists of thirteen characters, zeros (00) should be entered in the first two cells.

OKATO , OKPO , OKOPF , OKFS - codes are entered based on the corresponding information letter from the state statistics body.

OKVED - code of the main type of economic activity of the policyholder. Newly created insurers for compulsory social insurance against industrial accidents and occupational diseases indicate a code according to the state registration authority, and starting from the second year of activity - a code confirmed in the prescribed manner in the territorial bodies of the Fund;

Registration address- legal address for legal entities, residential address for individuals.

Policyholder code- code defining the category of insurance premium payer.

The first three characters are the cipher itself. The policyholders listed in Appendix No. 1 to the procedure for filling out form 4-FSS determine the code according to the Directory (Appendix No. 1 to the procedure for filling out form 4-FSS) based on the category of the insurance premium payer. Other payers of insurance premiums apply a tariff of 2.9% and indicate code 071.

The next two cells indicate an additional extension to the ciphers:

organizations and individual entrepreneurs using the simplified taxation system - 01:

organizations and individual entrepreneurs paying a single tax on imputed income for certain types of activities - 02:

organizations and individual entrepreneurs applying the single agricultural tax - 03:

other payers of insurance premiums - 00.

Number of employees- the average number of employees, calculated in the manner determined by the Federal State Statistics Service for organizations, the number of insured persons in respect of whom payments were made for individual entrepreneurs and individuals not recognized as individual entrepreneurs.

The accuracy and completeness of the information in the Calculation is confirmed by the policyholder or an authorized representative of the policyholder. If the accuracy and completeness of the information in the Calculation is confirmed by the head of the organization - the policyholder, individual entrepreneur or individual, the number "1" is entered; If the accuracy and completeness of the information is confirmed, the authorized representative of the policyholder will enter the number “2”.

At the end of each page of the form, it is necessary to affix the signature of the policyholder or his representative and the date of signing the Calculation.

For example, the primary Calculation (form 4-FSS) for the 1st quarter of 2011 has been completed. The insured is the limited liability company "Alpha". The calculation is certified by the director of the policyholder. Alpha LLC applies a general taxation system and does not belong to the category of policyholder entitled to use reduced insurance premium rates. The average number of employees is 49 people, including 38 women; there are no disabled workers.

In this case, the Title Page will indicate, among other things:

correction number - 000;

reporting period - 03;

calendar year - 2011;

policyholder code - 071/00;

number of employees - 49;

women - 38.

Explanatory note to the balance sheet

Explanatory note is an integral part of the financial statements in clause 5 of PBU 4/99 “Accounting statements of an organization”.

It reveals information related to the organization's accounting policies.

Explanations provide reporting users with the information

which are necessary for users to evaluate the performance of the organization.

Right not to provide An explanatory note as part of the financial statements is given to small enterprises that are not required to conduct an audit of the reliability of the financial statements.

An explanatory note can be drawn upin tabular and (or) text form.

EXPLANATORY NOTE

To the annual balance sheet for 201__

Limited Liability Company "Beryozovaya Roshcha"

1. Basic information about the organization

Date of state registration: “____” ____________20____

OGRN: ________________

Taxpayer Identification Number: ________________

Checkpoint: ________________

Registered with the Federal Tax Service of Russia No.___ for the city ___________ "___"__________ 20__.

certificate No.______________

The Company's financial statements are formed on the basis of the accounting and reporting rules in force in the Russian Federation and Federal Law No. 402-FZ “On Accounting”.

There were no significant deviations from the accounting rules in 201__.

The number of employees at the end of the reporting period was XXX people.

The main activity of the Company: _________________________________

Composition of members of the executive and control bodies of the organization:

___________________________________________________________________ (FULL NAME.)

The activities were carried out by the Company throughout the entire period of 201__ and were aimed at generating income in the reporting and subsequent periods.

In ______ year there was an increase (decrease) in the Authorized Capital due to ___________________

for the amount of __________ rub.

The Company forms in accounting and discloses in the financial statements information on calculations for corporate income tax in accordance with the requirements of PBU 18/02 “Accounting for calculations for corporate income tax”.

Profit for income tax purposes in accordance with tax register data and tax return data amounted to XXX XXX rub.

The income tax rate in 2014 was 20%.

The amount of accrued income tax according to the tax return for 201___ was XXX XXX rub.

The amount of accounting profit according to the accounting registers was XXXXXXX rub.

The amount of the conditional expense reflected in the accounting records in the debit of account 99.02.1 “Conditional income tax expense” amounted to XXXXXXX rub.

The amount of deferred tax assets (DTA) at the beginning of 201___ was XXXXXXX rub.

During 201____ there was an increase in IT by the amount X XXX rub. due to the occurrence of a temporary difference in terms of depreciation of fixed assets in the amount XXXXX rub.

The amount of permanent tax assets (PTA) in 201___ XXXXX rub.

PNA arose due to ______________________________________________________________

The amount of permanent tax liabilities (PNO) amounted to XXXXX rubles in 201___. PNO arose due to constant differences in the amount XXXXX rub.

The current corporate income tax, calculated in accordance with the provisions of PBU 18/02, is XXX XXX rub. and corresponds to the tax return data for 201____.

8. Financial result of economic activities

The financial result obtained in 201___ amounted to XXX XXX rub.

The financial performance of the enterprise in 201____ was affected by expenses incurred and written off related to _________________________.

9. Information about the organization’s accounting policies

The accounting policy has been drawn up in accordance with the provisions of Federal Law No. 402 - Federal Law “On Accounting”, the requirements of PBU 1/2008 “Accounting Policy of the Organization” and other current provisions, guidelines, instructions.

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 compliance with the official business style of the narrative. It is necessary that the information in the document is presented unambiguously, briefly, clearly and concisely.

Don't know your rights?

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.

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 on 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.