July 03

Order of Rosstat dated June 26, 2017 N 428

“On approval of statistical tools for organizing federal statistical monitoring of the availability and movement of fixed assets (funds) and other non-financial assets”

New annual forms for statistical monitoring of the availability and movement of fixed assets (funds) and other non-financial assets have been approved (forms N 11, N 11 (short), N 11 (transaction), N 11-NA), effective from the 2017 report.

Form No. 11 “Information on the availability and movement of fixed assets (funds) and other non-financial assets” is submitted to Rosstat by legal entities (except for small businesses and non-profit organizations) engaged in all types of economic activities. The deadline for submission is April 1.

Form No. 11 (short) “Information on the availability and movement of fixed assets (funds) of non-profit organizations” is submitted to Rosstat by legal entities - non-profit organizations carrying out all types of economic activities. The deadline for submission is April 1.

Form No. 11 (transaction) “Information on transactions with fixed assets on the secondary market and their rental” is submitted to Rosstat by legal entities (except micro-enterprises) engaged in all types of economic activities. The deadline for submission is June 15.

Form N 11-NA “Information on the availability, movement and composition of contracts, leases, licenses, marketing assets and goodwill (business reputation of the organization)” is submitted to Rosstat by legal entities (except for small businesses) engaged in all types of economic activities. The deadline for submission is June 30.

Instructions for filling out these forms have also been approved. It is possible to submit forms electronically.

With the introduction of new forms, Rosstat Orders No. 296 dated July 3, 2015 and No. 289 dated June 15, 2016, which approved the previously valid forms, are declared invalid.

The review was prepared by specialists of the Consultant Plus company and provided by the Consultant Plus Sverdlovsk Region company - the information center of the Consultant Plus Network in Yekaterinburg and the Sverdlovsk region



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 on the secondary market and their rental. Rosstat needs this information to calculate the current market value of fixed assets. Form 11 (transaction): download You can download this form on the Rosstat website or in the ConsultantPlus system. Form 11 (transaction): those who submit Form 11 (transaction) must represent all organizations (except micro-enterprises) that had in the reporting year:

• fixed assets;
• profitable investments in material assets;
• 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.

Procedure and sample for filling out statistics form No. 11

Fixed:

• name, address of the unit, its OKTMO, OKPO codes, main OKVED codes;
• data on the average annual full accounting value of fixed assets in the division.

As many copies of Section 4 sheets are filled out 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 a sample What is form statistics 11 (transaction) Along with form 11, according to which companies submit to Rosstat information about the availability and movement of all fixed assets and non-current assets during the reporting year, there is form 11 (transaction), through which organizations inform the department about transactions with OS on the secondary market, as well as the rental of relevant OS. For information on how accounting is organized for the tenant and the lessor, read the article “Accounting for the lease of fixed assets (nuances).”

Form 11 (transaction)

Section I reflects information on used tangible fixed assets sold and purchased in the reporting year on the secondary market. Section II provides information on fixed assets leased and leased.
Section III reflects transactions with intangible fixed assets completed in the reporting year. Filling out Form 11 (Transaction) When filling out Form 11 (Transaction), you need to consider several points:

1. If the organization has separate divisions, the data is presented as a whole for the organization (taking into account the EP data);
2. To fill out Form 11 (transaction) for 2016, use the old OKOF - OK 013-94 (approved.
   Resolution of the State Standard of the Russian Federation dated December 26, 1994 N 359);
3. The form does not reflect unfinished assets;
4. Certain control ratios must be observed.

Statistics: form 11. brief instructions for filling out

No later than 04/03/2017, 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 Rosstat Order No. 289 dated June 15, 2016. You can download the form to fill out in Excel here. Form No. 11 consists of a title page and four sections:

• I “Availability, movement and composition of fixed assets”;
• II “Availability of fixed assets”;
• III “Fixed assets that are not subject to depreciation”;
• IV “Information on territorially isolated units.”

Instructions for filling out form No. 11 were approved by Rosstat Order 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 classified as non-produced (line 40);
• the cost of costs for work in progress 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 unfinished construction of real estate for internal use (line 43).

Below the table in section 2 the following data is also provided:

• on the amount of capital investments for land improvement (line 44);
• the amount of expenses for the transfer of ownership of assets classified as non-produced (line 45).

Section 3 (FA without depreciation) This section is also presented in a table.

Registration

In addition to its purpose and structure, Form 11 (transaction) differs from Form 11 in that:

• it must be submitted to Rosstat by all legal entities not related to microenterprises (including small and medium-sized enterprises and non-profit organizations);
• it must be submitted on another date - before June 15 of the year following the reporting year.

Form 11 (transaction) in the version that must be used to prepare the report for 2016 was also approved by Rosstat order No. 289 dated June 15, 2016. You can download it on our website: Download form 11 (transaction, annual) Results Form 11 - a document submitted annually to Rosstat by legal entities not related to NPOs or SMPs.

It records information about the fixed assets of the organization and its territorial divisions. A supplementary report is Form 11 (transaction), which reflects information about transactions with fixed assets carried out on the secondary market.

Legislative framework 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, personal income tax must be calculated on a monthly basis from the individual’s benefit from saving on interest. 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 issued.

< … 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.

There is no need to submit any additional documents to the bank.< … Главная → Бухгалтерские консультации → Статистическая отчетность Актуально на: 28 февраля 2017 г.

New forms of statistical reporting were approved

Home Documents Information on transactions with fixed assets on the secondary market and their rental (form N 11 (transaction)) Reference information: “Forms of federal state statistical observation” (Material prepared by ConsultantPlus specialists) Form index; Code according to OKUD Regulatory act that approved the form Frequency and deadline for submission Start of validity of the form Download the form To whom Form N 11 (transaction) is submitted; OKUD 0602003 Order of Rosstat dated June 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 June 26, 2017 N 428; - sample form filling.
Section 1 below the table also contains information:

• on the volume of investment in OS (line 20);
• average annual full accounting value of fixed assets (line 21);
• the prices for which year included fixed assets 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 company’s fixed assets related to real estate, machinery and equipment, as well as vehicles (lines 27–30);
• the actual construction period 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 sale for liquidation purposes (line 32).

Section 2 (additional information about the OS) The main element of this section is also the 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 that are taken into financial lease when recorded on the lessee’s balance sheet (line 34);
• the cost of fixed assets that are leased and are recorded on the lessor’s balance sheet (line 35).

Read about the characteristics 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, with them recorded on the lessee’s off-balance sheet account (line 36), and leased, with them recorded on the lessor’s off-balance sheet account (line 37).

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Form No. 11 (transaction). Information about transactions with major

There this building is listed on line 35, it was transferred for the purpose of renting. And I even wrote a letter to statistics with an explanation when I filled out Form 11. The transaction, approved by order of Rosstat dated August 30, 2012.472, provides legal entities, in addition to micro-enterprises on a selective basis, for 2012, with information on transactions with fixed assets on the secondary market and their rental. Section of the form is not completed, the property was received free of charge, and 2 must be completed. I asked for the name and position of the employee who advised me, and wrote down the time of the call for myself. The sale and acquisition of new objects produced, their sale and acquisition not at market prices, as well as the transfer or sale of objects for the purpose of their disposal of equipment for scrap metal are not taken into account that have not yet served as fixed assets, buildings and structures for construction materials, etc. also free transfer and acquisition of fixed assets, section. There is actually no section 1. So I'm stumped. Create a new topic, contact the moderator with a request to unblock the topic, if you are the author of this topic and you need to clarify something. Quote: this form came to us from statistics via email, I read the instructions and, in my opinion, we do not fit into any of the sections. They provide legal entities except for micro-enterprises on a selective basis. There have never been any problems with Rosstat regarding filling out and submitting reports. There this building is listed on line 35, it was transferred for the purpose of renting. We read: in Section I, information on fixed assets sold and purchased on the secondary market during the reporting year at current market prices is taken into account. There are instructions for filling it out. I would consult with the local branch of Rosstat that I didn’t have time to rent out how to fill out the form in case of receiving real estate in the form of a contribution, but I don’t yet see any reason to fill out section 2 - you write it yourself. There was no time to conclude a rental agreement; the transfer took place at the end of December. This participant is the only founder; it turns out that he buys the share from himself. And about getting a share. This participant is the only founder; it turns out that he buys the share from himself. Following the form in the order of Rosstat. I would consult the local branch of Rosstat on how to fill out the form if you receive real estate in the form of a contribution, but I don’t yet see any reason to fill out section 2 - you yourself write that you didn’t manage to rent it out. But they didn’t try to call or ask on the phone. So I'm stumped. And I even wrote a letter to statistics with an explanation when I filled out Form 11. The person gave it: 0 points. And about getting a share. This form came to us from statistics via email, I read the instructions and, in my opinion, we do not fit into any of the sections. It seems to me, calculated on the basis of the market price of real estate, that we are not talking about a gratuitous transfer here, because in return the participant receives a share in the company transferred and the purchase and sale. There is actually no section 1.

New form "Information on transactions with fixed assets on the secondary market and their rental (form 11 transaction)" officially approved by the document Order of Rosstat dated July 19, 2018 N 449.

More information about using the OKUD form 0602003:

• Statistical forms for fixed assets: what has changed?

  Fixed assets (funds) of non-profit organizations" (the form and instructions for filling it out are given in Appendix 2); – 11 (transaction) “Information on transactions with fixed assets on the secondary market and their rental” (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 on the secondary market and their rental." One-time forms have been approved... for 2016: Appendix to form No. 11 "Information about...

• Guide to tax amendments for medium-sized businesses. Winter 2019

  From November 28, 2018... about its composition and manufacturer. However, the tax authorities successfully use the information... for the sale of scrap metal, secondary aluminum and... and subsequently sells them... within the limits of the contribution to the authorized capital (mutual fund) of... engaged in leasing residential properties and transport... . into the outline of the state’s fight against non-payment of VAT. Agricultural market... NAP." Main features: ... in electronic form for registration of an LLC or individual entrepreneur or for making changes to... From the new year, transactions between interdependent companies on...

• On new statistical reporting forms on the availability and movement of fixed assets (funds) and other non-financial assets

  April - provided by NPOs); N 11 (transaction) “Information on transactions with fixed assets on the secondary market and their rental” (June 30 – except for micro-enterprises). In addition, a one-time form... N 11-FSS "Information on the service life of fixed assets" was approved for...

• On clarifying the deadline for submitting 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 brought into line with the period specified in the form itself. Information is submitted according to form N 11 (transaction) on transactions with fixed assets on the secondary market and their rental...

• On new annual forms of statistical reporting on fixed assets and other non-financial assets

  11 (transaction), N 11-NA), 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 rental” is submitted to Rosstat by legal entities...

• Rosstat has 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 on the secondary market and their rental". One-time forms have been approved... for 2016: appendix to form N 11.. .

• The statistical form on transactions with fixed assets and their provision for rent can be rented out later

  Updated forms of reports on the availability and movement of fixed assets (funds) and other non-financial assets have been approved. In particular..., the reporting procedure in Form N 11 (transaction...) “Information on transactions with fixed assets on the secondary market and their rental” has been amended - the deadline for its delivery has been shifted by 15...

• Rosstat again updated forms for reporting on fixed assets and other assets

  11 (brief) “Information on the availability and movement of fixed assets (funds) of non-profit organizations”; N 11 (transaction) "Information on transactions with fixed assets on the secondary market and their rental...". In addition, a one-time form for the report... 11-FSS "Information on the service life of fixed assets" has been approved. The corresponding forms established in...

• Statistical reporting forms on fixed assets and other non-financial assets have been updated

  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 on the secondary market and their rental” ( submitted by all legal entities, except micro-enterprises); N 11-NA "Information on availability...

• Statistical reporting forms on fixed assets and non-financial assets have been updated

  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 on the secondary market and their rental" (annual, entered from the report for 2016 ... fixed assets"; appendix to form No. 11 (short) "Information on the type composition of commissioned fixed assets...

Form 11-statistics is submitted by all legal entities (with a few exceptions) to Rosstat authorities in order to report on the presence and movement of fixed assets and non-financial assets at the enterprise. Starting in 2018, a new form was introduced. Find out what's changed.

Deadlines for submitting applications for form No. 11 for 2018

Submission of Form 11-statistics (general) is mandatory for all companies except non-profit organizations, small and micro enterprises. Non-profit organizations submit Form No. 11 in a short version. If the company does not have indicators for the reporting year, then it must still submit a form with zero values ​​or send a letter explaining the lack of activity to the territorial bodies of Rosstat.

Judging by the changes in regulations (Rosstat order No. 449 dated July 19, 2018) - that Form 11 statistics of 2018 was introduced - the deadlines for submission have not changed. The deadline for submitting the report remains April 1. For 2017, reporting was accepted until April 2, 2018, since the last day of submission was Sunday. Those who do not submit the form before this deadline will face sanctions provided for in Art. 13.19 Code of Administrative Offenses of the Russian Federation.

The application to Form 11-statistics (transaction) is submitted before June 15 of the year following the reporting year. Form No. 11 (transaction) contains information on sales made on the secondary market and on all transactions for the lease of fixed assets (hereinafter referred to as PF) made by respondents.

But Form 11-HA must be submitted by June 30. These reports reflect information on transactions for the alienation of entire property complexes (enterprises), as well as on contracts recorded on the balance sheet of respondents, the subject of which is the use of PF and non-financial assets (such as goodwill, licenses, etc.).

Features of submitting forms No. 11 for different enterprises

The list of legal entities whose responsibilities include filling out form 11-statistics is presented in the instructions for each of the forms, according to Rosstat order No. 428 dated June 26, 2017. So, form No. 11 is submitted, as mentioned above, by all legal entities (except NPOs and MP), including those that have chosen a simplified taxation system, as well as unitary and state-owned enterprises, if they are granted the right of economic management or operational management of the PF.

If an enterprise is declared bankrupt and bankruptcy proceedings are underway against it, it is obliged to submit statistical reports in Form 11 until an entry about its liquidation is made in the Unified State Register of Legal Entities.

If the enterprise is newly created, then it fills in the data that appeared during the period of its management during the reporting year. At the same time, it should show the absence of PF at the beginning of the year. The same rule applies to companies that have undergone reorganization, in terms of reporting for part of the year after completion of this procedure.

Filing reports of enterprises with separate divisions

Reporting is submitted to the local regional office of Rosstat at the company's location. If a legal entity has branches located in other constituent entities of the Federation, forms are filled out for each of them, including the parent company separately, and submitted to the regional branches at their location. Also, separate reporting is submitted for PFs located in other regions, according to a procedure similar to branches.

If an enterprise has branches located in the same subject of the Federation as the head office, how to fill out Form 11 in statistics? Sections I-III are filled out as a whole for the parent company and branches, but section IV is filled out for each of them separately, on a new sheet.

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Moreover, if separate subdivisions are located at the same postal address or at different, but close to each other within the same municipal/urban district, the report is filled out as for one separate subdivision.

Objects reflected in reporting

The instructions approved by Rosstat Order No. 799 dated November 30, 2017 are a kind of instructions for filling out Form 11 for statistics. According to paragraph 3 of the Instructions, respondents must be guided by the principles of accounting for fixed assets (FA). At the same time, in order to classify OS in Form 11, it is necessary to use a new classifier, approved by Rosstandart order No. 2018-st dated December 12, 2014 and put into effect in 2017.

In Form 11 it is necessary to enter information about the assets reflected in the balance sheet:

• fixed assets (buildings, equipment, machinery, construction in progress in the part that relates to objects intended for their own use, or paid for by clients);
• investments of the organization in material assets provided for use to generate income;
• exploration assets in tangible and intangible form;
• Intangible assets that are legally protected from misuse, as well as those that are received for use and accounted for in an off-balance sheet account;
• R&D expenses.

The reporting does not reflect:

• land plots, water, subsoil and other environmental management facilities, since for the purposes of statistical research they are classified as non-productive assets;
• non-productive intangible assets;
• PF costing less than 20,000 rubles. for a unit.

PF are reflected in the report at the initial and residual book value (clause 6 of the Guidelines).

How to fill out the application to form 11-statistics

When submitting reports to statistics on Form 11 for 2017, the form approved by Rosstat order No. 428 dated June 26, 2017 was used. Therefore, the answer to the question of how to fill out Form 11-statistics in 2018 is obvious - in accordance with the instructions from this order.

But for 2018, Form 11 will be filled out on a new form, which was approved by Rosstat Order No. 449 dated July 19, 2018. The updated Form 11 (general) consists of the following sheets:

• title (you should indicate the year for which the report is being submitted, the name and OKPO code of the respondent (or the identification number of a separate division));
• section I (the tabular form is entered to reflect the availability and cost dynamics of each of the enterprise’s PF objects);
• Section II (information is recorded on the availability of PF at the end of the reporting year for each type of asset);
• section III (data is reflected on financial assets for which depreciation is not accrued, including those that are completely worn out);
• Section IV (information is provided on existing separate divisions, highlighting information on the average annual cost of the PF assigned to the division).

How to fill out short form 11 in statistics

Like the general form, short form 11 for statistics in 2018 was also filled out in accordance with Rosstat order No. 428 dated June 26, 2017. Based on the results of 2018, respondents must change the report forms to new ones approved by Rosstat order No. 449 dated July 19, 2018.

The short form is submitted by non-profit organizations. It consists of the following sheets:

• title (indicate the reporting year, name and OKPO of the respondent);
• section I (table in which information on the availability and movement for the year is filled out in the context of individual PF objects);
• section II (information about separate divisions).

To check whether the information has been entered correctly, you must use the formulas presented in the instructions for filling out this form and located in the instructions for order No. 449.

Where to find an example for filling out form 11-statistics

A sample of the current reporting form No. 11, which is submitted to the statistical office in the current year, can be found in the relevant regulatory act. The forms for the 2017 reporting year are presented in Rosstat Order No. 428 dated June 26, 2017.

You can download the current reporting form on the Rosstat website.

An example to fill out will help you avoid making mistakes when filling out form 11-statistics. You can download it on our website. In addition, you can test yourself using test ratio formulas.

In order for Rosstat to analyze all the data on fixed assets and other non-financial assets used by enterprises, respondents must submit reports in Form 11. This reporting is mandatory for almost all enterprises, regardless of the form of ownership and type of activity in which they are engaged. Enterprises face a fine for failure to submit reports.