Who must submit Form 11 to. Legislative base of the Russian Federation
New form "Information on transactions with fixed assets in the secondary market and their leasing (form 11 transaction)" officially approved by the document Order of Rosstat dated July 19, 2018 N 449.
More about the application of the OKUD 0602003 form:
- Statistical forms for fixed assets: what has changed?
Fixed assets (funds) non-profit organizations» (the form and instructions for filling it out are given in Appendix 2); - 11 (transaction) "Information on transactions with fixed assets in the secondary market and their leasing" (the form and ... instructions for filling it out are given in the appendix ...
- Review of legislative changes for June 2016
... ;Information on the availability and movement of fixed assets (funds) of non-profit organizations"; No. 11 (transaction) "Information on transactions with fixed assets in the secondary market and their leasing". One-time forms were approved ... for 2016: Appendix to Form No. 11 "Information on ...
- A guide to tax amendments for medium-sized businesses. Winter 2019
From 11/28/2018... about its composition and manufacturer. However tax authorities successfully use the information... to sell scrap metal, recycled aluminum and... and subsequently sell it... within the limits of the contribution to authorized capital(share fund) In ... those engaged in leasing residential and transport facilities ... to the outline of the state's fight against non-payment of VAT. Agricultural market... NAP”. Main features: ... in electronic form to register an LLC or individual entrepreneur or to make changes to ... From the new year, transactions between related companies on ...
- On new statistical reporting forms on the availability and movement of fixed assets (funds) and other non-financial assets
April - provided by NGOs); N 11 (transaction) "Information on transactions with fixed assets in the secondary market and their leasing" (June 30 - ... ; except for micro-enterprises). In addition, a one-time form was approved ... N 11-FSS "Information on the service life of fixed assets" for ...
- On the specification of the deadline for the submission of the statistical form N 11 (transaction) in the instructions for filling it out
And the movement of fixed assets (funds) and other non-financial assets "In the instructions for filling out the statistical form ... N 11 (transaction ... in the instructions, it is aligned with the deadline indicated in the form itself. Information is submitted in the form N 11 (transaction) about transactions with fixed assets on the secondary market and their leasing ...
- On new annual forms of statistical reporting on fixed assets and other non-financial assets
11 (transaction), N 11-HA), effective from the report for 2017: Form N 11 "Information on the availability and movement of fixed assets ... (funds) and ... provision - April 1. Form N 11 (transaction) "Information on transactions with fixed assets on the secondary market and their leasing" is submitted to Rosstat by legal entities ...
- Rosstat approved 5 new forms of federal statistical observation submitted since 2016
And the movement of fixed assets (funds) of non-profit organizations "; N 11 (transaction) "Information on transactions with fixed assets in the secondary market and their leasing." One-time forms were approved ... for 2016: annex to form N 11 .. .
- Statistical form on transactions with fixed assets and their provision for rent can be submitted later
Updated forms of reports on the availability and movement of fixed assets (funds) and other non-financial assets were approved. In particular..., the reporting procedure according to form N 11 (transaction...) "Information on transactions with fixed assets in the secondary market and their leasing" has been corrected - the deadline for its delivery has been shifted by 15 ...
- Rosstat again updated forms for reporting on fixed assets and other assets
11 (short) "Information on the availability and movement of fixed assets (funds) of non-profit organizations"; N 11 (transaction) "Information about transactions with fixed assets in the secondary market and their leasing ...". In addition, a one-time form for the report was approved ... 11-FSS "Information on the service life of fixed assets." The corresponding forms established in...
- Updated forms of statistical reporting on fixed assets and other non-financial assets
From the 2017 report. In particular, the following forms were approved: N 11 "Information on the availability and movement of fixed assets ... (funds) and other non-financial ... 11 (transaction)" Information on transactions with fixed assets in the secondary market and their leasing "( are rented by all legal entities, except for micro-enterprises); N 11-NA "Information on the availability ...
- Updated forms of statistical reporting on fixed assets and non-financial assets
Fixed assets (funds) and other non-financial assets. New forms have been established: N 11 "Information on the availability and movement of fixed assets ... 2016); N 11 (transaction) "Information on transactions with fixed assets in the secondary market and their leasing" (annual, introduced from the report for 2016 ... fixed assets"; annex to form N 11 (short) "Information on the specific composition of fixed assets put into operation ...
Form 11-statistics is annually submitted by legal entities to the statistical authorities and includes information about the organization's fixed assets. For reporting for 2018, Rosstat introduced a new form of this form. What is the specifics of its filling, we will tell and show on an example below.
Why do I need Form 11 for 2018 in 2019
Using Form 11, all legal entities, except for those related to SMEs and NCOs, must report annually to Rosstat (before April 1 of the year following the reporting year) on the availability and movement of fixed assets and other non-financial assets (NFA) used in business.
Reporting for 2018 must be submitted before 04/01/2019 by new form 11, approved by the order of Rosstat dated July 19, 2018 No. 449. Its form is available for download on our website:
Filling out form 11 according to the instructions: the structure of the reporting document
Form 11 consists of:
- from title page;
- section 1, which includes information on the availability and structure of fixed assets of the reporting company, changes in their book value and depreciation;
- section 2 with additional information about the OS of the company;
- section 3, containing information about fixed assets for which the company does not charge depreciation;
- section 4, reserved for information about the OS in separate divisions of the company.
At the end of the document, the full name and position of the employee of the company authorized to submit reports to Rosstat, his contact details (telephone and e-mail), and his signature are also indicated.
Title page
The title page of Form 11 states:
- reporting year;
- the name and address of the reporting entity;
- OKPO code of the company.
Section 1 (information on the presence and composition of the OS)
The main element of section 1 of form 11 is a table. It fixes indicators that correlate with figures reflecting:
- adjustment of the full book value of the object as a result of revaluation as of the end of the reporting period or as a result of a decrease in the value of assets;
- increase or decrease in the total book value of the object;
- the presence of the object at the end of the year at full book value, adjusted for revaluation, which was carried out at the end of the reporting period, as well as adjusted for asset impairment;
- the presence of the object at the end of the year at the residual book value, adjusted for the revaluation that was carried out at the end of the year, as well as adjusted for asset impairment;
- accounting depreciation of fixed assets accrued during the reporting year;
- OS depreciation;
- accounting depreciation, which is related to liquidated fixed assets.
These indicators are given both in relation to all fixed assets available during the reporting year, and broken down into groups represented by real estate, machinery and equipment, inventory, plantings, working and productive livestock, intellectual property.
Section 1 under the table also contains information:
- on the cost at which other assets are mainly accounted for (line 19);
- the amount of investment in fixed assets (line 20);
- the average annual full book value of fixed assets (line 21);
- in terms of the prices of which year fixed assets as of the end of the reporting year related to real estate, machinery and equipment are taken into account, as well as vehicles(lines 22-26);
- the average age of the fixed assets of the firm relating to real estate, machinery and equipment, as well as vehicles (lines 27-30);
- the actual period of construction of real estate objects put into operation by the company in reporting year(line 31);
- the cost of the actual sale of fixed assets to third parties - except for the sale for the purpose of liquidation (line 32).
Section 2 (more information about the OS)
The main element of this section is also a table. It shows:
- volume of profitable investments in material values(line 33);
- the cost of fixed assets taken under financial lease when recorded on the lessee's balance sheet (line 34);
- the cost of fixed assets that are leased and accounted for on the balance sheet of the lessor (line 35).
On the signs that determine the differences between rent and financial lease (leasing), read the material What is the difference between renting and leasing? .
It also shows the cost of fixed assets leased, taking them into account on the lessee's off-balance sheet account (line 36), and leased, taking into account the lessor's off-balance sheet account (line 37).
The table below shows:
- cost of fixed assets used for environmental protection purposes (line 38);
- the amount of accumulated capital investments used to improve land (line 39);
- the amount of accumulated expenses associated with the transfer of ownership of assets that are non-produced (line 40);
- cost of work in progress on equipment and vehicles intended for internal use (line 41);
- the cost of equipment to be installed in the company (line 42);
- the amount of costs related to the construction in progress of real estate for internal use (line 43).
Under the table in Section 2, the data are also given:
- on the amount of capital investments for land improvement (line 44);
- the amount of expenses for the transfer of ownership of assets related to non-produced (line 45).
Section 3 (OS without depreciation)
This section is also represented by a table. Here the total cost of all fixed assets is fixed (line 46), for which depreciation is not charged, with its division into related (lines 47-51):
- to real estate;
- machines and equipment;
- vehicles.
Section 4 (OS by territorial divisions)
Section 4 of form 11 reflects data on fixed assets at the disposal separate subdivisions reporting firm located in the same constituent entity of the Russian Federation with its head office. Fixed:
- name, address of the subdivision, its codes OKTMO, OKPO, main codes OKVED2;
- data on the average annual total book value of fixed assets in the unit.
As many copies of the sheets of section 4 are filled in as there are divisions of the reporting company, including those that do not have OS.
You can download a sample of filling out form 11 on our website.
What is the form-statistics 11 (transaction)
Along with form 11, according to which firms submit to Rosstat information on the presence and movement of all fixed assets and NFA during the reporting year, there is form 11 (transaction), through which organizations inform the department about transactions with fixed assets in the secondary market, as well as the delivery of the relevant OS for rent.
For information on how accounting is organized for the tenant and the landlord, read the article. "Accounting for the lease of fixed assets (nuances)" .
In addition to the purpose and structure, form 11 (transaction) differs from form 11 in that:
- it must be submitted to Rosstat by all non-microenterprise legal entities (including SMEs and NPOs);
- it must be submitted at a different date - before June 15 of the year following the reporting one.
The form 11 (transaction) in the version that must be used to compile the report for 2018 is also approved by Rosstat Order No. 449 dated July 19, 2018.
You can download it on our website:
Results
Form 11 is a document annually submitted to Rosstat by legal entities that are not related to NCOs or SMEs. It records information about the fixed assets of the organization and its territorial divisions. The supplementary report is form 11 (transaction), which reflects information about transactions with fixed assets carried out on the secondary market.
The previous editions of the forms, approved by the order of Rosstat dated June 15, 2016 No. 289, have become invalid.
In addition, by order of Rosstat dated November 30, 2017 No. 799, instructions for filling out forms No. 11 and No. 11 (short) were updated.
Form No. 11
All organizations, including those applying the simplified tax system, must fill out and submit Form No. 11 for 2017 no later than 04/01/2018, except for:
non-profit organizations,
small businesses;
organizations of consumer cooperation, the main activity of which is of a costly nature (horticultural cooperatives, summer cottages, housing, housing and construction cooperatives).
In section I of the form, the filling in of indicators in lines 15-18 has been clarified. Reflect codes of fixed assets by types economic activity now follows the All-Russian classifier of types of economic activity OK 029-2014 (OKVED2), approved by order of Rosstandart dated January 31, 2014 No. 14-st. The former classifier OK 029-2007 (OKVED), approved by order of Rostekhregulirovanie dated November 22, 2007 No. 329-st, is not applicable from January 1, 2017.
Similarly, in section IV of the form, it is necessary to indicate the main type of activity of a separate subdivision according to OKVED2.
Form No. 11 must be submitted to the territorial office of Rosstat at the location of the organization. If it has separate subdivisions* in the same subject of the Russian Federation, a report should be submitted:
at the location of a separate subdivision (for a separate subdivision);
at the location of the organization (without separate divisions).
__________________
* For the purposes of statistical accounting, a separate subdivision of an organization is understood as any subdivision that is territorially separated from it, at the location of which stationary workplaces are equipped - regardless of whether its creation is reflected in the constituent or other documents of the organization, and from the powers vested in the specified subdivision. A workplace is considered stationary if it is created for a period of more than one month (clause 2, article 11 of the Tax Code of the Russian Federation).
For separate subdivisions located in another constituent entity of the Russian Federation, form No. 11 should be submitted to the offices of Rosstat:
at the location of these units,
at the location of the head unit - for an organization without these units in another subject of the Russian Federation.
For the purposes of submitting form No. 11, one separate subdivision includes all subdivisions of the organization located in the same territory (at one postal address).
parts of an organization located at different postal addresses at a short distance from each other (for example, within the boundaries of one municipal district or urban district), if their activities are technologically closely related to each other (for example, separate sections of one production facility);
trade objects of the organization (shops, tents, kiosks, etc.) located within the boundaries of one municipal district, urban district, one intracity territory of the cities of Moscow, St. Petersburg, Sevastopol.
Different separate subdivisions include parts of the organization located in different territories, on the territory of different municipal districts and urban districts.
If the organization (its subdivision) does not carry out activities at its location, the form is provided at the place of actual implementation of activities.
Form No. 11 (deal)
Form No. 11 (transaction) for 2017 must be completed and submitted no later than June 15, 2018 by organizations, including commercial (except for micro-enterprises **), having:
fixed assets (tangible and intangible) on accounts 01 "Fixed assets" and 03 "Profitable investments in material assets";
intangible fixed assets, the rights to which were obtained on the basis of a simple (non-exclusive) and exclusive license;
produced tangible and intangible prospecting assets recorded on account 08 "Investments in non-current assets".
_________________
** Microenterprises are commercial organizations and consumer cooperatives, which:
the average number of employees for the previous calendar year does not exceed 15 people;
income from entrepreneurial activity for the previous year in the amount of all types of activities and all tax regimes does not exceed 120 million rubles (clause 1 of Decree of the Government of the Russian Federation of 04.04.2016 No. 265).
These conditions are set federal law dated July 24, 2007 No. 209-FZ "On the development of small and medium-sized businesses in the Russian Federation".
In section I of form No. 11 (transaction), the filling in column 3 has been clarified. It is necessary to indicate the codes of fixed assets according to the All-Russian classifier of fixed assets OK 013-2014, adopted and put into effect by order of Rosstandart dated December 12, 2014 No. 2018-st (hereinafter - OKOF OK 013-2014). The former classifier OK 013-94, approved by the Decree of the State Standard of the Russian Federation of December 26, 1994 No. 359, became invalid on January 1, 2017. In addition, the former columns 10-13 have been abolished, and in the new column 10, you must specify the status code of the object (for sold objects - code 1, for purchased objects - code 2).
In section II of form No. 11 (transaction), when filling out column 3, OKOF OK 013-2014 should be used. Columns 11 and 14 have been abolished.
In section III, when filling out column 3, OKOF OK 013-2014 should be used.
Form No. 11 (transaction) must be submitted for the organization as a whole, taking into account data on all separate divisions and assets located in other constituent entities of the Russian Federation.
Provide:
- to the territorial body of Rosstat in the constituent entity of the Russian Federation at the address established by it
On approval of the form dated 06/26/2017 N 428
About changes (if any)
from __________ N ___
from __________ N ___
| Name of reporting entity ______________________________ | |||
| Mailing address _______________________________________________________ | |||
| Form code according to OKUD | Code | ||
| reporting organization under OKPO | |||
| 1 | 2 | 3 | 4 |
| 0602003 | |||
Section I
| N lines | OKOF code (12 characters) | Depreciation group number | The cost of the object at the time of implementation in the reporting year | The year in the prices of which the object of fixed assets is taken into account as of the date of sale in the reporting year | The actual value of the purchase and sale transaction | Object status code<1> | |||
| complete accounting | residual balance sheet | ||||||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 |
| non-residential buildings | 01 | 210... | |||||||
| 02 | |||||||||
| 03 | |||||||||
| 04 | |||||||||
| residential buildings | 05 | 100... | |||||||
| 06 | |||||||||
| 07 | |||||||||
| 08 | |||||||||
| Structures | 09 | 220... | |||||||
| 10 | |||||||||
| 11 | |||||||||
| 12 | |||||||||
| 13 | |||||||||
| cars and equipment | 14 | 320... 330... | |||||||
| 15 | |||||||||
| 16 | |||||||||
| 17 | |||||||||
| 18 | |||||||||
| 19 | |||||||||
| 20 | |||||||||
| Vehicles | 21 | 310... | |||||||
| 22 | |||||||||
| 23 | |||||||||
| 24 | |||||||||
| Production and household inventory | 25 | 330... 220... | |||||||
| 26 | |||||||||
| 27 | |||||||||
| Working and productive livestock | 28 | 510... | |||||||
| 29 | |||||||||
| 30 | |||||||||
| 31 | |||||||||
| perennial plantations | 32 | 520... | |||||||
| 33 | |||||||||
| 34 | |||||||||
| 35 | |||||||||
Section II. Fixed assets borrowed and leased
OKEI code: thousand rubles - 384
| Type of fixed assets and name of objects | N lines | OKOF code (12 characters) | Object status code<2> | Depreciation group number | Year of initial commissioning | The cost of the object as of the end of the reporting year | The year in whose prices the object of fixed assets is taken into account as of the end of the reporting year | The amount of rent paid (for leased) or received (for leased) rent for the reporting year | The period remaining until the liquidation of the object, years (estimate) | Contracted period | |
The form can be found in Appendix No. 3 to Rosstat Order No. 289 dated June 15, 2016. Form 11 (transaction) reflects annual information on transactions with fixed assets in the secondary market and their leasing. This information is needed by Rosstat to calculate the current market value of fixed assets. Form 11 (transaction): download You can download the form of this form on the Rosstat website or in the ConsultantPlus system. Form 11 (transaction): who submits Form 11 (transaction) must represent all organizations (except micro-enterprises) that in the reporting year had:
- fixed assets;
- profitable investments in material values;
- intangible fixed assets, the rights to which are obtained on the basis of a non-exclusive/exclusive license;
- produced tangible and intangible exploration assets.
Form 11 (transaction): Composition The form consists of a title page and three sections.
The procedure and sample for filling out the statistics form No. 11
Fixed:
- name, address of the subdivision, its OKTMO, OKPO codes, main OKVED codes;
- data on the average annual total book value of fixed assets in the unit.
As many copies of the sheets of section 4 are filled in as there are divisions of the reporting company, including those that do not have OS. You can download a sample of filling out form 11 on our website.
Download sample What is form 11 (transaction) statistics Along with form 11, according to which firms submit to Rosstat information on the presence and movement of all fixed assets and NFA during the reporting year, there is form 11 (transaction), through which organizations inform the department about transactions with fixed assets on the secondary market, as well as on the lease of the corresponding fixed assets. For information on how accounting is organized by the tenant and the landlord, read the article "Accounting for the lease of fixed assets (nuances)".
Form 11 (transaction)
Section I reflects information about the objects of fixed assets sold and acquired in the secondary market in the reporting year that were in operation. Section II provides information on fixed assets leased and leased.
Section III reflects transactions with intangible fixed assets made in the reporting year. Completing Form 11 (Deal) When completing Form 11 (Deal), there are a few things to keep in mind:
- If the organization has separate subdivisions, the data are presented for the whole organization (taking into account the data of the OP);
- To fill out form 11 (transaction) for 2016, the old OKOF is used - OK 013-94 (approved by No.
Decree of the State Standard of the Russian Federation of December 26, 1994 N 359); - The form does not reflect assets in progress;
- Certain control ratios must be observed.
Statistics: form 11. brief instructions for filling out
Not later than April 3, 2017, organizations (except for small businesses and non-profit organizations) must submit to the territorial body of Rosstat for 2016 “Information on the availability and movement of fixed assets (funds) and other non-financial assets” (form No. 11). We will tell you how to fill out this form in our consultation.
Filling out form 11 in statistics Form No. 11 was approved by Order of Rosstat No. 289 dated June 15, 2016. You can download the form to fill in Excel here. Form No. 11 consists of a title page and four sections:
- I "Presence, movement and composition of fixed assets";
- II "Availability of fixed assets";
- III "Fixed assets on which depreciation is not charged";
- IV "Information on territorially separate subdivisions".
Instructions for filling out the form No. 11 were approved by the Order of Rosstat No. 563 dated November 24, 2015.
Form 11 (transaction) and instructions for filling out the form
- the amount of accumulated expenses associated with the transfer of ownership of assets that are non-produced (line 40);
- cost of work in progress on equipment and vehicles intended for internal use (line 41);
- the cost of equipment to be installed in the company (line 42);
- the amount of costs related to the construction in progress of real estate for internal use (line 43).
Under the table in Section 2, the data are also given:
- on the amount of capital investments for land improvement (line 44);
- the amount of expenses for the transfer of ownership of assets related to non-produced (line 45).
Section 3 (FA without depreciation) This section is also represented by a table.
Registration
In addition to the purpose and structure, form 11 (transaction) differs from form 11 in that:
- it must be submitted to Rosstat by all non-microenterprise legal entities (including SMEs and NPOs);
- it must be submitted at a different date - before June 15 of the year following the reporting one.
The form 11 (transaction) in the version that you need to use to draw up a report for 2016 is also approved by the order of Rosstat dated 06/15/2016 No. 289. You can download it on our website: Download form 11 (transaction, annual) Results Form 11 - a document annually submitted to Rosstat by legal entities that are not related to NCOs or SMEs.
It records information about the fixed assets of the organization and its territorial divisions. The supplementary report is form 11 (transaction), which reflects information about transactions with fixed assets carried out on the secondary market.
Legislative base of the Russian Federation
Forgiveness of an interest-free loan: we charge personal income tax According to the rules in force from 01/01/2016, when issuing an interest-free loan to an employee, it is necessary to accrue personal income tax from the natural person's profit from savings on interest on a monthly basis. The question arises: what to do with the already accrued tax amounts in the case when the lender forgives the borrower the entire amount of the loan.
< … Уплата налога «за того парня» — паспорт налогоплательщика не требуется По действующим правилам заплатить налог можно не только за себя, но и за другого налогоплательщика (в том числе, физлицо). Чтобы это сделать, достаточно правильно заполнить платежку.
None additional documents no need to present to the bank.< … Главная → Бухгалтерские консультации → Статистическая отчетность Актуально на: 28 февраля 2017 г.
Approved new forms of statistical reporting
Home Documents Information about transactions with fixed assets in the secondary market and their leasing (form N 11 (transaction)) Reference information: “Forms of federal state statistical observation” (Material prepared by ConsultantPlus specialists) Form index; OKUD code Normative act who approved the form Periodicity and deadline for submission Beginning of the form Download the form To whom Form N 11 (transaction) is submitted; OKUD 0602003 Order of Rosstat dated 06/26/2017 N 428 Annual June 15 Valid from the report for 2017 MS-Excel To the territorial body of Rosstat in the constituent entity of the Russian Federation Materials for filling out the form: - Order of Rosstat dated 06/26/2017 N 428; - an example of filling out the form.
Section 1 under the table also contains information:
- on the volume of investments in fixed assets (line 20);
- the average annual full book value of fixed assets (line 21);
- volume, in the prices of which year fixed assets are taken into account as of the end of the reporting year, related to real estate, machinery and equipment, as well as vehicles (lines 22–26);
- the average age of the fixed assets of the firm relating to real estate, machinery and equipment, as well as vehicles (lines 27-30);
- the actual period of construction of real estate objects put into operation by the company in the reporting year (line 31);
- the cost of the actual sale of fixed assets to third parties - except for the sale for the purpose of liquidation (line 32).
Section 2 (OS additional information) The main element of this section is also a table.
Form 11 transaction statistics 2018 sample filling
It shows:
- the volume of profitable investments in material assets (line 33);
- the cost of fixed assets taken under financial lease when recorded on the lessee's balance sheet (line 34);
- the cost of fixed assets that are leased and accounted for on the balance sheet of the lessor (line 35).
Read about the features that determine the differences between rent and financial lease (leasing) in the material “What is the difference between rent and leasing?”. It also shows the cost of fixed assets leased, taking them into account on the lessee's off-balance sheet account (line 36), and leased, taking into account the lessor's off-balance sheet account (line 37).