Breakdown of Недоимка указана в личном кабинете налогоплательщика.
Questions & Answers about Недоимка указана в личном кабинете налогоплательщика.
Because it agrees with недоимка, which is a feminine singular noun.
- недоимка = feminine singular
- so the short-form participle must also be feminine singular: указана
Compare:
- долг указан — долг is masculine
- сумма указана — сумма is feminine
- значение указано — значение is neuter
So in this sentence, указана matches недоимка.
Указана is the short form of a passive past participle from the verb указать.
In this sentence, it means something like:
- is indicated
- is stated
- is listed
- is shown
So Недоимка указана... literally means The arrears/underpayment is indicated/listed...
This short-form participle is very common in official and written Russian, especially in bureaucratic, legal, and technical language.