Ukrainian compliance — Financial Reporting

Financial Statements — Form 1 + Form 2

Balance Sheet Form 1 + P&L Form 2 per НП(С)БО 1 (MFU Order №73). A4 print-ready HTML → PDF via browser. Auto-populated from Fixed Assets, HR payroll, and NBU exchange rates. IsBalanced() check included.

Form 1 (Balance Sheet) Form 2 (P&L) НП(С)БО 1, MFU №73 Print-to-PDF via browser

Balance Sheet — Form 1 (НП(С)БО 1, MFU Order №73)

The Balance Sheet is generated by BuildBalanceSheet() which reads account balances and maps them to standard НП(С)БО 1 line numbers. IsBalanced() validates automatically before printing.

Assets — lines R1000–R1200

R1000Intangible assets (НМА) — account 10х net of accumulated amortisation

R1010Fixed assets — account 10х + 11х net of accumulated depreciation (account 13х)

R1100Inventories — account 20х, 22х, 26х, 28х

R1125Accounts receivable — account 36х, 37х

R1165Cash and cash equivalents — account 30х, 31х

Equity & Liabilities — lines R1400–R1900

R1400Equity (registered capital + retained earnings) — account 40х, 44х

R1600Current liabilities: AP (63х), tax payables (641 ПДФО, 642 ВЗ, 651 ЄСВ), payroll (66х)

checkIsBalanced(): R1200 (total assets) = R1900 (total liabilities + equity)

P&L Statement — Form 2 (НП(С)БО 1)

BuildProfitAndLoss() reads account turnovers for the selected period. Three modules feed directly into Form 2: Invoicing (revenue), Fixed Assets (depreciation R2300), and HR (payroll R2310, ESV R2320).

R2000Net revenue from sales — credit turnover of account 70х net of VAT

R2050Gross profit — R2000 minus cost of goods sold (debit 90х)

R2090Operating profit — gross profit minus admin (92х) and selling (93х) expenses

R2300Depreciation — debit 83х, fed directly from Fixed Assets batch run ↑

R2310Payroll expenses — debit 92х/93х from payroll run postings ↑

R2320Social contributions (ЄСВ) — debit 92х/93х from Ct 651 payroll entries ↑

R2350Net profit / loss — final bottom line

↑ Three modules feed Form 2 automatically

A4 print-ready HTML — print to PDF via browser

Both forms are rendered as A4-formatted HTML. The design follows the standard Ukrainian form layout with Ukrainian section labels and signature fields. No external PDF library required: click Print in the browser, save as PDF.

RenderBalanceSheetHTML() — A4 layout, Ukrainian section labels, signature fields
RenderProfitAndLossHTML() — same layout, print button, balance check indicator
IsBalanced() runs before render — if discrepancy found, warning shown with the out-of-balance amount
Same print pattern as primary documents — consistent with invoices, tax invoices, acts
Future: XML/XBRL for Derzhstat — interface ready, implementation optional

Three modules feed Form 2 automatically

In Axiom the P&L Form 2 lines are populated automatically from other modules via journal entries — no manual data transfer, no copy-paste between programs.

Fixed Assets → R2300 (Depreciation expenses)

CalculateDepreciationBatchHandler posts Dt 83 / Ct 131 monthly — debit 83х feeds R2300 directly.

HR & Payroll → R2310 (Payroll) + R2320 (ЄСВ)

PostPayrollRunHandler posts Dt 92/93 / Ct 661 (salary) and Dt 92/93 / Ct 651 (ЄСВ) — both feed R2310 and R2320.

NBU Exchange Rates → FX income (714) / loss (945) lines

CalculateExchangeDifference() auto-posts P(S)BO 21 entries — 714 and 945 feed the financial income/expense section of Form 2.