How to prepare an annual report: advice from practitioners. How to write a report on the work done? How to make a company's annual report

The labor process consists of setting tasks by the manager and their implementation by the company employee. From time to time, each employee writes a report on the work done. The frequency depends on the internal rules of the enterprise, as well as the form. Do not underestimate the importance of this document for management.

In this article we will look at how to properly prepare a report on the work done, a sample of filling out the document and some tips for drafting it.

Why you need to be able to report on your work correctly

The work process can be represented as a complex mechanism in which each employee of the company is a gear. In this example, the head of the organization acts as an engineer who is responsible for ensuring that all mechanisms work smoothly and as quickly as possible.

In real life, it is quite difficult for bosses to evaluate how well employees are doing their jobs if they do not see the results of their work. Therefore, in almost all enterprises, management obliges each employee to regularly prepare a report on the work done. Often this document is created at intervals of 1 week. In this way, management can see what employees have been doing, as well as how useful they were to the enterprise.

Wrong example

The document is drawn up in free form. Perhaps this is why there are a large number of reports that do not tell management anything or make them think that the worker is not coping with the functions assigned to him. At the same time, a particular employee can be a real hard worker and exceed his plan. The culprit is an incorrectly compiled report on the work done. A sample of such a document is given below.

Type of document: report on the work done for the period from 02/15/16 to 02/19/16.

The following was done:

the working hours of the production workshop were timed;
the timing results were entered into the work program;
new time standards have been calculated;
responded to requests from labor safety inspectorates, as well as several clients;
took part in a conference on improving labor efficiency at the enterprise.

Date of compilation: 02/19/16

Signature: Petrov Yu. R.”

If an employee draws up a report on the work done in this way, then management will consider that he is not busy enough.

What are the mistakes?

The above example clearly shows standard errors when drawing up documents of this kind.

The main ones are:

The above requirements must be used both when preparing weekly forms and when generating a report on the work done for the year.

Suitable option

It is likely that you will not be able to produce a high-quality report the first time. To make it easier for you to do this, we give an example of how it was necessary to write a report to the manager on the work done, indicated in the first example:

“To: Head of the planning department Ivanov P.M.

From: 1st category economist of the planning department Yu. R. Petrov.

Report on labor results for (02/15/16-02/19/16)

For the reporting week, I was assigned the following tasks:

All assigned tasks were completed, namely:

5 timing tests were carried out and the same number of new standards for the work of the production workshop were drawn up;
took part in the conference, a memo with proposals is attached.

Work was also carried out with incoming documentation, namely:

2 responses to IOT requests were compiled.
Answers to letters from gr. Yuryeva A. A., Zhakova S. I., Mileeva K. B.

A business trip is planned for the period from 02/22/16 to 02/26/16 to check the work of the structural unit of the Pechersk branch.

Date of compilation: 02/19/16

Signature: Petrov Yu.R.”

Agree that this version of the report is better read, and management can see how well one of the employees is working.

How to write reports for longer periods?

Of course, it’s not difficult to write a period of one week beautifully on paper. It is more difficult to prepare a report on the work done for six months or even a year. However, this is easier to do than it might seem at first glance. For example, if you have weekly reports for the required period, you can safely use them.

Maximum volume - 1 sheet of A4 format

At the same time, it is worth trying to enlarge the information somewhat so that the result fits on 1-2 pages. In the event that the organization does not hold weekly results, but you are required to create a report on the work done for the year, do not panic and become hysterical.

All the information is available around you: look at the history of messages in document logs or in email, open the folder with your reports, study travel sheets. All this will help you remember the feats that you accomplished during the working year.

Let's sum it up

Above we have given some examples of how to write a progress report. The main thing is to describe the operations performed, indicating quantitative characteristics (so many times or such and such a number of pieces, etc.). This way, you will let management know exactly how much work you have completed.

We must not forget to indicate at the beginning of the report a list of specific tasks that you were given to complete. An important part is the completion of the report. Be sure to write down what you want to implement at work in the near future. This will show that you look more broadly than just the area of your immediate responsibilities and functions that must be performed according to the job description.

You can also consider the example above.

To make it easier to prepare such reports, you can write down the work done daily in a notebook or electronic document. You will spend only 3-5 minutes a day on this little thing. It's not that much. However, thanks to such records, you can easily create a report on your work for any period in the future.

The period for preparing annual accounting and tax reporting is in full swing. The main task of a financial services specialist now is to summarize, analyze last year’s transactions and correct errors. Current work does not always allow you to catch up with changes in our rapidly changing legislation. It is often difficult even for an experienced specialist to adapt to a new interpretation of old laws.

As a rule, the financial statements of organizations consist of:

balance sheet;
profit and loss statement;
appendices to them, provided for by regulations;
an auditor's report confirming the reliability of the organization's financial statements, if they are subject to mandatory audit in accordance with federal laws;
explanatory note.

Of course, not every organization is required to provide all of these forms. The list of documents required to submit annual financial statements depends on the type of enterprise.

A common mistake: small businesses subject to mandatory audit do not take into account that their responsibility is to provide all reporting forms for which they have relevant indicators.

Now, when preparing financial statements, questions arise regarding the correct reflection of individual business transactions in them.

“One of the issues that causes the greatest number of disputes remains the procedure for accounting for bills received from the buyer,” says Head of the Consulting and Methodology Department at VneshEkonomAudit Tatyana Lobko. – Most often they are taken into account by organizations as part of financial investments. In fact, such bills do not meet the criteria for financial investments, because, as a rule, they do not bring any income and are used only as a means of payment. At seminars, specialists from the Ministry of Finance have repeatedly expressed the opinion that bills of exchange should be accounted for as monetary documents.”

We have to admit that in recent years, accounting reporting has to some extent lost its importance. Today, the correct completion of tax reporting is of great importance for accountants. Here we also need to take into account the ambiguity of our legislation.

For example, when calculating property tax on certain issues, even specialists from the Ministry of Finance and tax authorities do not have a clear vision. One of the points that causes discrepancies is the need to charge property tax on objects transferred under a leasing agreement. Such property is accounted not as a fixed asset, but as a profitable investment in material assets. Therefore, it is not subject to property tax. It turns out that leasing companies, which have a lot of fixed assets that are used to generate income, do not have to pay property tax. This position was taken by the Ministry of Finance of the Russian Federation. However, tax experts do not agree with her.

Yes, it is often quite difficult to determine on your own the “sick” areas of accounting and taxation. Experts know that there are at least two ways to cope with difficulties: seek the help of consultants or attend seminars where relevant issues will be discussed.

One of these specialized seminars is “Annual Accounting Report for 2004. Accounting and taxation in 2005” will be held in Chelyabinsk on February 25. The specialists will focus on the most frequently arising issues that were identified during consultations on the preparation of accounting and tax reporting, as well as through reader mail from the Glavbukh magazine.

Any interested accountant will be able to hear from Natalya Tomilo, chief specialist of the Department of State Financial Control, Accounting and Reporting of the Ministry of Finance of Russia, answers to questions related to the preparation of annual financial statements. In particular, the procedure for drawing up a balance sheet and profit and loss statement will be explained taking into account PBU 18/02 “Accounting for income tax calculations.”

Tatyana Lobko, head of the Methodology and Consulting Department of the auditing firm “VneshEkonomAudit”, editor-in-chief of the magazine “Sputnik of the Chief Accountant” will talk about the problems associated with the preparation of tax reporting and ways to resolve them.

Separately, the seminar will consider issues related to changes in legislation this year. Here, for example, is one such question. From January 1, 2005, the procedure for paying benefits for temporary disability has changed. Now the maximum benefit amount is 14,350 rubles. The main difference from all previous years is that the first two days of the benefit are paid by the employer. Until now, payments have come from the Social Insurance Fund.

Since Russian legislation often undergoes changes, it is very important for accountants to discuss this not only with their fellow accountants, but also with specialists at different levels. Thus, the upcoming seminar contains practical value and significance.

The number of documents to which a joint stock company (JSC) is obliged to provide access to its shareholders upon their request includes the annual report (clause 6, clause 1, article 91 of the Federal Law of December 26, 1995 No. 208-FZ).

We will tell you in our material what is included in the annual report of a joint-stock company and in what cases the information presented in it must be disclosed.

Structure of the annual report of a joint stock company

The list of information that is subject to disclosure in the annual report, i.e., the composition of the annual report of the joint-stock company, is determined by the JSC independently, taking into account the provisions of Federal Law No. 208-FZ dated December 26, 1995 and other legal requirements.

So, for example, a section on the state of net assets must be included in the annual report of a joint-stock company if, at the end of the second or each subsequent reporting year, the value of the net assets of the joint-stock company turned out to be less than its authorized capital (Clause 4, Article 35 of the Federal Law of December 26, 1995 No. 208 -FZ).

For those JSCs that are required to disclose information, the content of the annual report is regulated by the Regulations, approved. CBR 12/30/2014 No. 454-P.

This Regulation applies to:

public JSC;
non-public joint-stock companies that carry out public offerings of bonds or other securities;
non-public joint-stock companies with more than 50 shareholders.

What the annual report of such JSCs should contain is indicated in clause 70.3 of the Regulations. The information disclosed in the annual report, in particular, includes:

information about the position of the joint-stock company in the industry;
priority areas of activity of the JSC;
report of the board of directors (supervisory board) on the results of the development of the joint-stock company in the priority areas of its activities;
information on the volume of each type of energy resource used by the JSC in the reporting year (nuclear energy, thermal energy, electrical energy, electromagnetic energy, oil, motor gasoline, diesel fuel, heating oil, natural gas, coal, oil shale, peat and etc.) in kind and in monetary terms;
JSC development prospects;
report on the payment of declared (accrued) dividends on JSC shares;
description of the main risk factors associated with the activities of the JSC;
a list of major transactions completed by the JSC, indicating for each transaction its essential conditions and the management body of the JSC that made the decision to consent to its completion or its subsequent approval;
list of interested party transactions completed by the JSC in the reporting year;
composition of the board of directors (supervisory board) of the joint-stock company;
information about the person holding the position of the sole executive body of the JSC (director, general director, chairman, manager, management organization, etc.) and members of the collegial executive body of the JSC;
main provisions of the JSC policy in the field of remuneration and compensation of expenses;
information on the approval of the annual report by the general meeting of shareholders or the board of directors (supervisory board) of the joint-stock company.

We confirm the accuracy and approve the report

The reliability of the data contained in the annual report of the JSC must be confirmed by the audit commission (clause 3 of Article 88 of the Federal Law of December 26, 1995 No. 208-FZ).

In general, the annual report of a JSC must be approved by the general meeting of shareholders (clause 11, clause 1, article 48 of Federal Law No. 208-FZ of December 26, 1995). However, it is first approved by the board of directors or supervisory board of the company. And if the JSC does not have a board of directors (supervisory board), the annual report is subject to preliminary approval by the person performing the functions of the sole executive body of the JSC. And this must be done no later than 30 days before the date of the annual general meeting of shareholders (clause 4 of article 88 of the Federal Law of December 26, 1995 No. 208-FZ). Let us remind you that the annual meeting of shareholders is held within the time limits established by the charter of the joint-stock company, but no earlier than 2 months and no later than 6 months after the end of the reporting year (clause 1, article 47 of the Federal Law of December 26, 1995 No. 208-FZ) .

However, the charter of a joint-stock company may entrust approval of the report exclusively to the board of directors or the supervisory board. And then the general meeting of shareholders no longer approves it (clause 13.1, clause 1, article 65 of the Federal Law of December 26, 1995 No. 208-FZ).

What does annual report disclosure mean?

Disclosure of the annual report of a joint-stock company means its publication on the Internet (usually on the official website of the joint-stock company). This must be done no later than 2 days from the date of drawing up the minutes of the general meeting of shareholders or the meeting of the board of directors (supervisory board), at which the decision was made to approve the annual report of the joint-stock company. The text of the annual report of the JSC must be available on the Internet for at least 3 years (clauses 70.6-70.7 of the Regulations, approved by the Central Bank of Russia on December 30, 2014 No. 454-P).

How to prepare an annual report for a joint stock company

We provide a sample of the appropriate form for preparing the annual report of a joint-stock company for 2018.

You can download the form of the annual report of the joint stock company for 2018 in Word.

Annual report of a limited liability company

Based on clause 2 of Art. 33 of the Law “On Limited Liability Companies” dated 02/08/1998 No. 14-FZ (hereinafter referred to as the LLC Law), approval of annual reports and annual balance sheets of a limited liability company (hereinafter referred to as the LLC) refers to the powers of the general meeting of participants (hereinafter referred to as the GMS ).

IMPORTANT! These documents are not interchangeable, however, when preparing the annual report, as a rule, the financial results of the LLC are used.

The legislation of the Russian Federation does not provide for a template for the annual report of an LLC. However, it is established that it must include the following information about the company’s net assets (Clause 3, Article 30 of the LLC Law):

dynamics of changes in the value of the net assets (NAV) and authorized capital (AC) of the LLC for the 3 previous financial years (or for each year if the LLC has been operating for less than 3 years), including for the reporting period;
the results of the analysis of the sources and circumstances that influenced the reduction in NAV compared to the capital, according to the conclusion of the general director of the LLC, the board of directors (if there is one in the LLC);
a list of measures to balance the situation regarding the discrepancy between the NAV and the amount of the capital.

In practice, when preparing the annual report, some LLCs are guided (by analogy) by the regulation “On the disclosure of information by issuers of equity securities,” approved. Bank of Russia December 30, 2014 No. 454-P, containing a list of information required to be included in the report of the joint-stock company.

Other rules regarding the content, as well as the procedure for drawing up the annual report, may be established by an internal document of the LLC.

A sample annual report of an LLC can be downloaded from the link: LLC annual report - sample.

IMPORTANT! According to Art. 47 of the Law on LLCs, if the LLC has an audit commission (auditor), before the approval of the OSU, the annual report is subject to mandatory analysis by this body (person).

If an LLC issues equity securities to an unlimited number of persons, its annual reports are subject to disclosure (Clause 2, Article 49 of the LLC Law).

According to Art. 34 of the Law on OSU LLC on the issue of reviewing the annual report is carried out from March 1 to the end of April. A more specific period is provided for by the charter of the LLC. The decision to approve the report is drawn up on the basis of the OSG protocol or the decision of the sole participant (Article 39 of the LLC Law).

IMPORTANT! When making this decision, the requirements of Art. 67.1 of the Civil Code of the Russian Federation. This means that the decision must be confirmed by a notary or in another way established by the charter of the LLC or by a unanimous decision of the participants. Failure to comply with these requirements entails the nullity of such a decision (clause 107 of the resolution of the plenum of the Supreme Court of the Russian Federation dated 23.06.2015 № 25).

A sample protocol for approval of the annual reporting of an LLC can be downloaded from the link: Protocol for approval of annual reporting of LLC (sample).

Thus, guided by the requirements for the preparation of an annual report provided for by law, an LLC, on the basis of an internal act, can approve its own report form, taking into account the specifics of the company’s activities, its corporate structure and other important indicators.

What is an annual report
An annual report is a document containing information about the work of a certain organization for a reporting period equal to a calendar year, and performing reporting, information, and presentation functions in any combination.

The report is based on real facts describing various activities of the organization and its employees for the selected period of time. These can be both numerical parameters (receipt of funds, expenditure of funds) and descriptive characteristics (feedback from people to whom the work was addressed).

The report gives an idea of the organization as a whole, contains brief information about the history, current programs and projects, financial condition, development prospects of the organization, one might say, contains a certain image of it.

Why do you need an annual report?
First of all, the presence of an informative annual report indicates the openness of the organization’s policy regarding informing various circles of the public about its work. In other words, the presence of a good public annual report indicates that the organization has something to be proud of, has nothing to hide and is ready to cooperate. And since the presence of an annual report is gradually becoming a standard in the work of a modern, progressive, successful organization, its presence will significantly improve your image.

Do you want your organization's image to match these characteristics? Then let's create a high-quality document together!

There are two common problems that various organizations and associations face when interacting with society:
- lack of information about the organization
- lack of trust in the organization.

A good public annual report can go a long way in addressing these two issues. On the one hand, the reader will be able to obtain comprehensive information about your work and the current state of affairs, on the other hand, the presence of a competent report on quantitative and qualitative indicators and a financial report will increase the degree of trust and indicate the stability and transparency of the work. These are very important factors in attracting partners, donors, and for non-profit organizations - volunteers or new employees.

On the other hand, writing an annual report is a good reason to put together all the documents accumulated over the year, analyze all the events, draw conclusions, and build a strategy for further work. And based on the documents received, you can prepare excellent presentation materials.
In other words, the annual report is needed not only by the public, it is needed first of all - by you!

Who needs an annual report
All potential readers of your organization's annual report can be divided into three groups.

1. Employees, applicants who want to work in your organization, partners who participate in the implementation of programs and projects, employees of organizations engaged in similar activities. This group of readers will look for detailed descriptions of individual types of work in the report, they will be more interested in qualitative indicators of work, general conclusions for the past year, various data from the financial report, development prospects - in short, details.
2. Partners in financial activities, donors, grant givers, donors, representatives of supervising organizations, analysts. This group of readers will primarily be interested in the history, goals, mission, principles and methods of the organization, a report on the implementation of programs and projects, a financial report, development prospects - in short, information about the work done and the state of affairs of the organization.

3. Journalists covering various aspects of the activity, representatives of target groups to whom the organization’s activities are directed, those simply interested - various representatives of the public. This group will be interested in the history, goals, mission of the organization, methods and principles of work, general characteristics of activities, main financial indicators, development prospects - in general, presentation information.

So, we can say with confidence that the annual report is a necessary and useful document, not only to third parties, but also to the organization itself. The image of your organization as a reliable partner largely depends on its quality.