If you learn how to compose it correctly or correctly recognize real specialists in its compilation, then your efforts will pay off in direct proportion to your ability to secure applications.) This phrase will cause a contradiction for many, but believe me, it is true.

The term "form 2" does not exist in the legislation, it is a slang name that has remained since the time of 94-FZ. Form 2, as a rule, is a table that indicates the customer's requirements for materials established in accordance with the law. In turn, the participant must, in contrast to the requirements for the characteristics of the customer's materials, offer their specific characteristics - this is Preparing Form 2(we'll go into more detail later). At first glance, everything seems simple, but look at the protocol for considering the first parts of applications. Of the 9 firms, only 1 (one) went to the auction ...

... that is, there were no actual auctions,

and she took the order maximum price.

This is a rather classical situation, since

"Form 2" is almost the only way for the Customer to smuggle "his" supplier and get a "kickback".

In connection with the above, a whole market of consulting services has grown.

But, unfortunately, many companies are trying to make money by fraudulently preparing Form 2.

How to identify scammers among companies that offer consulting services in the field of public tenders?

• If a company declares that they have 100% completion of all bids at the auction or guarantees you this, then you should know that these are 100% scammers or these are companies that have no experience in participating in public auctions.
• They ask you to pay the bill several months in advance. Run from such companies. They know that in the first month you will realize that you have been deceived. They will not return the money paid for several months in advance.
• promise you mountains of gold if you sign a contract with them for services in the field of tender support. Ask them right away if they are preparing form 2 (requirements for materials)? What is the maximum volume? Is there an extra charge for it?
• many act at first sight honestly. They take money up front. But at the same time, they fill out the application at random and look, at random, it will suddenly pass, if it passes, as a rule, in such cases everyone is allowed, they receive their money, and if not, then they simply return it to you. As a result, in any case, you don’t get anything good, because if the application passes, then, as a rule, the customer allowed everyone and there will be a big decrease.
• they ask for an advance, but at the same time stipulate that the advance is non-refundable in case of not passing the form or do not stipulate anything at all

Tip: if a company or specialist assures that he has 100% completion of any applications or forms, this is a scammer. Do not deal with such a company.

In any case, this is your money, even if you pay nothing for Form 2

- YOU PAY!

You "freeze" your money to secure the application. Therefore, the preparation of form 2 is an important topic and it is better to understand this issue in detail.
Today, in order to win the tender, you must:

1. carefully examine all tender documents
2. prepare an application for participation
3. back it up with all the necessary documents

If the documentation is simple, then have no illusions, you will run into one of two results:

1. a huge reduction in which to complete the order at the best possible cost.
2. Initially, the procedure is absolutely not profitable.

The struggle for the most expensive and profitable contracts implies the presence of very high requirements on the part of the customer for the correctness of filling out applications.
Today, as I wrote in the main tool for dragging "your" supplier is Preparing Form 2 from the side of the customer.

Accordingly, special attention is paid to the correctness of the compilation of Form 2.

Preparation of form 2 for the auction by the Supplier

The correct compilation of Form 2 involves a description of the technical characteristics of the subject of the tender, which:

1. must be in full compliance with applicable law.
2. letters, recommendations of the Federal Antimonopoly Service and the Ministry of Economic Development. If you are well versed in these documents, you will have great opportunities not only for the correct preparation of applications, but also the ability to force the customer to change the documentation and file valid complaints with the Federal Antimonopoly Service
3. must comply with current GOSTs and at the same time meet the requirements of the customer
4. must comply with the instructions for filling

What you need to be guided by when filling out Form 2.

1. All of the above documentation
2. FAS letter dated July 1, 2016 No. IA/44536/16 On the establishment by the customer of the requirements for the composition, instructions for filling out an application for participation in the procurement
3. Letter from the MED of August 12, 2016 N OG-D28-9996 About providing the customer with the ability to search and copy fragments of text posted in the EIS information. Some customers still place form 2 in the form of jpeg files, scans and photos, which significantly complicates filling out form 2.
4. Another letter from the MED on the same topic: Letter from the MED dated June 17, 2016 N D28i-1521. On the availability of the procurement documentation posted in the EIS.

There are a lot of documents on this topic, but these reflect the most frequent violations of customers, and they can be used to force customers to change the documentation and place it in accordance with the law. You can download these letters below:

As mentioned above, the preparation of form 2 (requirements for materials) is a laborious and complex process, therefore, its competent compilation requires the work of several specialists, since, as a rule, form 2 includes descriptions of materials from completely different areas.

First, technical specialists work, in some cases it is necessary to involve technologists, chemists, engineers.

Lawyers complete the work, coordinating all the changes with technical specialists due to the fact that the descriptions of some values ​​​​to lawyers may seem contrary to the law, but in fact they contradict the technology of work, the properties of materials.

For example: concrete cone slump. This is a specific value, which in fact is not a range value. In accordance with GOST, for one of the grades of concrete, it should be 1-4 cm. Accordingly, a lawyer, focusing on Art. 66 44-FZ indicates a specific value, let's say 2 cm, but the technician will immediately correct it, pointing out that we cannot technologically bring concrete to the site with a specific value, since this test depends on many factors and is done if necessary, as a rule, at the construction site and its value may fluctuate within the specified limits.

There are a lot of such nuances.

My colleague also talks about these nuances in the video clip Preparing Form 2

Contact us for advice, we will advise you and we will be very glad to cooperate. We prepare all documentation for bidders and for customers.

Let's analyze the documentation.

Let's analyze the customer.

We will write clarifications if necessary.

We will file a complaint with the Federal Antimonopoly Service (if necessary) about the provisions of the documentation from our company so as not to expose you to the customer. This is for you to win! (you can also make a complaint to the FAS yourself. Two very detailed articles with examples and analysis have been written on this topic:

We will form all the necessary package of documents and submit it to the site.

If necessary, we will train you to work on the site.

We will file a complaint with the Federal Antimonopoly Service for an unreasonable rejection.

We will help to conclude a contract and legally support its execution.

Contact through the form or through the site or through the group in

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Preparation of Form-2 for the auction: specific indicators for 44-FZ

According to the norms of Law No. 44-FZ, in the procurement documentation, the customer is obliged to establish the requirement for materials, equipment (form-2). For the competent execution of Form-2, it is necessary to thoroughly study the procurement documentation, understand the instructions for filling in specific indicators, navigate GOST, TU, SNiP, NTD, and have experience in filling out Form-2. Even a minor error in the description of specific indicators (form-2) serves as a refusal to admit you to electronic trading. Most often, with its "cumbersome" instructions, combining the characteristics of several goods in one, narrowing the ranges of characteristics of goods in comparison with GOST, the customer tries to mislead a potential participant, then using this when rejecting participants' applications. How to deal with it?

Specialists of LLC "SVD" have extensive practical experience in preparing applications, including the first part of applications (form-2) for an electronic auction, have extensive experience working with the FAS of different regions. We are ready to defend your rights and seek admission of your application.

Form 2 of financial statements is a profit and loss statement known to all accountants. It recently changed its name, but the essence remains the same. Where can I find the current form form? How to fill it in correctly? How to check for errors? We will consider the answers to these and other questions using an example in the material below.

Accounting statements: forms 1 and 2

Financial statements are compiled and submitted in accordance with the forms approved by the order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n. Accounting statements - forms 1 and 2 - are submitted by all organizations. In addition to forms 1, 2 of financial statements, there are annexes to them (clauses 2, 4 of the order of the Ministry of Finance of Russia dated 02.07.2010 No. 66n):

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

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

Faced with difficulties in filling out financial statements? Ask on our forum! For example, experts advise members of the forum on the reflection of a major transaction in the balance sheet.

Form 2 of the balance sheet: one report - two titles

Form 2 of the balance sheet - by this name we traditionally understand the reporting form, which contains information about the income, expenses and financial results of the organization. Its current form is contained in the order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n, in which it is called a report on financial results.

In the Law “On Accounting” dated November 21, 1996 No. 129-FZ, which was in force until 2013, this form was called the Profit and Loss Statement, and in the law that replaced it dated December 06, 2011 No. 402-FZ, it was called the Statement of Financial Results. At the same time, the form itself began to bear such a name quite recently: the “Profit and Loss Statement” was officially renamed into the Statement of Financial Results only on May 17, 2015, when the order of the Ministry of Finance of Russia dated April 6, 2015 No. .

By the way, now form 2 is not the official, but the generally accepted name of the report. It has ceased to be official since 2011, when the order of the Ministry of Finance of the Russian Federation dated July 22, 2003 No. 67n, which approved the previous forms of accounting, which were called so, became invalid: form 1 “Balance sheet”, form 2 “Profit and loss statement”, form 3 "Statement of changes in equity".

Form 2 of the balance sheet is a table above which are given:

• reporting period and date;
• information about the organization (including OKPO, TIN, OKVED, OKOPF, OKFS codes);
• unit of measurement (most often it is expressed in thousand rubles).

The table with reporting indicators consists of 5 columns:

• number of the explanation to the report;
• name of the indicator;
• line code (it is taken from Appendix 4 to Order No. 66n);
• the value of the indicator for the reporting period and the same period of the previous year, which is transferred from the report for the previous year.

The indicators of the previous and the reporting year should be comparable. And this means that in the event of a change in accounting rules, last year's ones should be transformed into the rules in force in the reporting year.

Statement of financial results - the decoding of the lines is carried out according to certain rules. Consider how to fill in the individual lines of the report.

1. Revenue (line code - 2110).

Here they show income from ordinary activities, in particular from the sale of goods, the performance of work, the provision of services (clauses 4, 5 of PBU 9/99 “Income of the organization”, approved by order of the Ministry of Finance of Russia dated 06.05.1999 No. 32n).

This is the turnover on the credit of account 90-1 “Revenue”, reduced by the debit turnover on sub-accounts 90-3 “VAT”, 90-4 “Excises”.

For information on whether it is possible to judge the amount of revenue from the balance sheet, read the article How is revenue shown on the balance sheet? .

2. Cost of sales (line code - 2120).

Here is the amount of expenses for ordinary activities, for example, expenses associated with the manufacture of products, the purchase of goods, the performance of work, the provision of services (clauses 9, 21 of PBU 10/99 "Expenses of the organization", approved by order of the Ministry of Finance of Russia dated 06.05.1999 No. 33n).

This is the total debit turnover on subaccount 90-2 in correspondence with accounts 20, 23, 29, 41, 43, 40, 46, except for accounts 26 and 44.

The indicator is given in parentheses, since it is subtracted when deriving the financial result.

3. Gross profit (loss) (line code - 2100).

This is the profit from ordinary activities, excluding selling and administrative expenses. It is defined as the difference between the indicators of lines 2110 "Revenue" and 2120 "Cost of sales". Loss, as a negative value, is reflected hereinafter in parentheses.

4. Commercial expenses (line code - 2210, the value is written in parentheses).

These are various expenses associated with the sale of goods, works, services (clauses 5, 7, 21 PBU 10/99), that is, debit turnover on subaccount 90-2 in correspondence with account 44.

5. Administrative expenses (line code - 2220, the value is written in parentheses).

It shows the costs of managing the organization, if the accounting policy does not provide for their inclusion in the cost, that is, if they are debited not to account 20 (25), but to account 90-2. Then this line indicates the debit turnover on subaccount 90-2 in correspondence with account 26.

6. Profit (loss) from sales (line code - 2200).

Here they withdraw profit (loss) from ordinary activities. The indicator is calculated by subtracting lines 2210 “Selling expenses” and 2220 “Administrative expenses” from line 2100 “Gross profit (loss)”; its value corresponds to the balance of account 99 on the analytical account of profit (loss) from sales.

7. Income from participation in other organizations (line code - 2310).

These include dividends and the value of property received upon exit from the company or upon its liquidation (clause 7 PBU 9/99). The data is taken from the analytics for the credit of account 91-1.

8. Interest receivable (line code - 2320).

These are interest on loans, securities, commercial loans, as well as those paid by the bank for using the money available on the organization's current account (clause 7 PBU 9/99). Information is also taken from the analytics for the loan of account 91-1.

9. Interest payable (line code - 2330, the value is written in parentheses).

It reflects the interest paid on all types of loan obligations (except for those included in the cost of the investment asset), and the discount due on bonds and bills. This is the analytics for the debit of account 91-1.

10. Other income (term code - 2340) and expenses (code - 2350).

These are all other income and expenses that have passed through 91 accounts, except for those indicated above. Expenses are recorded in parentheses.

11. Profit (loss) before taxation (line 2300).

The line shows the accounting profit (loss) of the organization. To calculate it, to the indicator of line 2200 "Profit (loss) from sales" you need to add the values ​​​​of lines 2310 "Income from participation in other organizations", 2320 "Interest receivable", 2340 "Other income" and subtract the indicators of lines 2330 "Interest on payment” and 2350 “Other expenses”. The line value corresponds to the balance of account 99 on the analytical account of accounting profit (loss).

12. Current income tax (line code - 2410).

This is the amount of tax accrued for payment according to the income tax return.

Organizations on special regimes reflect on this line the tax corresponding to the applicable regime (for example, UTII, UAT). If taxes under special regimes are paid along with income tax (when regimes are combined), then the indicators for each tax are reflected separately in separate lines entered after the current income tax indicator (attachment to the letter of the Ministry of Finance of Russia dated 06.02.2015 No. 06/5027 and 06/25/2008 No. 07-05-09/3).

Organizations applying PBU 18/02 (approved by order of the Ministry of Finance of Russia dated November 19, 2002 No. 114n) further show:

• permanent tax liabilities (assets) (line code - 2421);
• change IT (line 2430) and SHE (line 2450).

Line 2460 "Other" reflects information on other indicators affecting net profit.

The net profit itself is shown on line 2400.

• on the result of the revaluation of non-current assets, not included in the net profit (loss) of the period (line 2510);
• as a result of other transactions not included in the net profit (loss) of the period (line 2520);
• the cumulative financial result of the period (line 2500);
• basic and diluted earnings (loss) per share (lines 2900 and 2910, respectively).

Form 2 of the balance sheet is signed by the head of the organization. The signature of the chief accountant has been excluded from it since May 17, 2015 (Order of the Ministry of Finance of Russia dated April 6, 2015 No. 57n).

Statement of financial results: an example of filling out

For clarity, here are excerpts from the balance sheet for 2018 (in rubles), formed before the balance sheet reform and necessary to fill out the income statement.

Account (sub-account)
	Name
	Deferred tax assets
	Deferred tax liabilities
	Cost of sales
	Management expenses
	Profit/loss on sales
	other expenses
	Other expenses balance
	Profit and loss
	Profit and loss (excluding income tax)
	income tax
	Conditional income tax expense
	Permanent tax liability

When the balance is reformed by posting Dt 99.01.1 Kt 84.01, net profit in the amount of 8,590,800 rubles will be written off.

Based on the above data, let's consider form 2 of the financial statements - a sample filling for 2018 (data for 2017 are taken from last year's report):

Name of indicator		For 2018			For 2017
Cost of sales
Gross profit (loss)
Selling expenses
Management expenses
Profit (loss) from sales
Income from participation in other organizations
Interest receivable
Percentage to be paid
Other income
other expenses
Profit (loss) before tax
Current income tax
including permanent tax liabilities (assets)
Change in deferred tax liabilities
Change in deferred tax assets
Net income (loss)

Name of indicator 2)		For 2018	For 2017
Result from the revaluation of non-current assets, not included in the net profit (loss) of the period
Result from other operations, not included in the net profit (loss) of the period
Cumulative financial result of the period
For reference Basic earnings (loss) per share
Diluted earnings (loss) per share

Where can I find form 2 of the balance sheet

Form 2 of the balance sheet can be downloaded from our website.

Also, templates for all forms of accounting and tax reporting are available on the website of the Federal Tax Service of the Russian Federation in the section "Tax and accounting reporting".

Results

Form 2, or the report on financial results, is created on the form of the established form and is subject to certain filling rules. Its data show what kind of income and expenses form net profit in the reporting period.

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How to fill in the first part of the application (Form 2) for an electronic auction correctly?!

Many bidders ask themselves the question - how to prepare Form 2 for the auction so that it is admitted to bidding?
The first part of the application (Form 2) for participation in an electronic auction should be prepared either by people who have good knowledge in this area, or by specialized companies.

So how do you fill out Form 2!

In Form 2, the information provided by the participant should not be accompanied by the words "equivalent", "analogue". Values ​​of indicators should not allow discrepancies or ambiguous interpretation and contain "no more", "no less", "or", etc. , that is, they must be specific.

It is necessary to review and study the filling instructions in order to avoid mistakes. The main requirements for completing Form 2 are:

• If in the Terms of Reference the value of the indicator is set as the upper or lower limit, accompanied by the phrases “no more” or “no less”, respectively, then the procurement participant sets a specific value in the proposal.
• If the Terms of Reference establish a range indicator, the value of which cannot be changed in one direction or another, the procurement participant must offer the goods with exactly this value of the indicator.
• If the Terms of Reference establish a range indicator, the name of which is accompanied by the phrase "within the range", or the value of such an indicator is accompanied by the phrase "no more", the procurement participant must offer a product with an indicator value that meets the stated requirements, that is, exactly the same or falling in the range indicated in the Terms of Reference, but without the phrases "no more".
• If the Terms of Reference establish a range indicator, the value of which is accompanied by the phrase "not less", the procurement participant must offer a product with exactly the same value or a value that "absorbs" the range specified by the Terms of Reference, but without accompanying the phrase "not less".
• Find a list of GOST standards for this purchase.
• Complete the tables following the instructions.
• If you have any questions to the customer, you need to formulate them and send a request for clarification through the electronic platform where the purchase will take place.
• Specify the manufacturers and place of production of goods.

If a situation suddenly occurs when the Customer rejects your application, you should not be afraid to file complaints with the FAS. Naturally, if you yourself made a gross mistake at the first stage of preparing an application, you need to think about the fact that further participation in the auction is inappropriate. But, as you and I know, customers are different, and you can always play on the illegal filling out of an application to reject your application.

Finally, we would like to advise you: do not be afraid to involve professionals in your field in drawing up an application for Form 2 - remember, it is better to win the purchase by overpaying a little, than not to be able to take part in it at all.

The correct filling of the form 2 tender for auctions is a guarantee of your winnings on the electronic platform. Each Supplier must understand that the decision in his favor depends on the correctness of its filling.

For what types of activities is it necessary to fill out form 2 auction? All sectors of housing and industrial construction, supply of construction and any other materials, medical goods, furniture, clothing, computers, equipment, road works.

First you need to study the auction documentation. Often, especially in commercial tenders, Customers make adjustments and two similar tenders may contain different documentation. It is necessary to closely monitor the timing of the auction.

When filling out the form, look carefully at the relationship between the documents, the information should not mislead the Customer.

When filling out an application, pay attention to the requirements of GOST, regulatory documents. Form 2 for participation in the tender must be filled out with particular care. The application for the tender is filled in Russian, without errors, with the exception of foreign names.

If you do not understand the requirements of the Customer when filling out the form 2 tenders, then it is better to clarify everything than to fill it out incorrectly and get a refusal. If you feel that you can’t cope on your own, then it’s better to immediately order a tender support from the StroyBusinessConsult multidisciplinary company. Tender, purchase, auctions are one of the areas of its activity.

Fill out applications for all tenders at once. Form 2, the sample filling of which is available on the network, does not always correspond to changes in the current legislation, so give them for verification to a specialist who is well versed in the preparation of tender documents.

If you are not confident in your abilities, you understand that the preparation of form 2 auctions will take a lot of time, then you can order a full tender support, a turnkey service. This is the best option for an individual entrepreneur, a small company with a small number of employees, when managers cannot be distracted from their main activities.

An application for a tender is a responsible event that requires a special approach, knowledge and experience, and if you want to get a positive result, then immediately contact the professionals. One or two lost days with lost profits will cover all your costs. Keep this in mind and make the right decisions.