Legislative framework of the Russian Federation. Legislative framework of the Russian Federation Form 11 transaction statistics is submitted
Form 11-statistics is annually submitted by legal entities to statistical authorities and includes information about the organization’s fixed assets. For reporting for 2018, Rosstat introduced a new form of this form. We will tell you and show you the specifics of filling it out with an example below.
Why do you need Form 11 for 2018 in 2019?
Using Form 11, all legal entities, except those related to SMEs and NPOs, must annually report 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 (NFAs) used in business.
Reporting for 2018 must be submitted before 04/01/2019 using the new Form 11, approved by Rosstat Order No. 449 dated 07/19/2018. Its form is available for download on our website:
Filling out Form 11 according to instructions: structure of the reporting document
Form 11 consists of:
- from the title page;
- section 1, which includes information on the availability and structure of fixed assets of the reporting company, changes in their accounting value and depreciation;
- section 2 with additional information about the company’s OS;
- section 3, containing information about fixed assets for which the company does not charge depreciation;
- Section 4, devoted to information about the operating system in separate divisions of the company.
At the end of the document, the full name and position of the company employee authorized to submit reports to Rosstat, his contact information (telephone and email), and his signature are indicated.
Title page
The title page of Form 11 indicates:
- reporting year;
- name and address of the reporting organization;
- OKPO code of the company.
Section 1 (information about the availability and composition of the OS)
The main element of Section 1 of Form 11 is the table. It records indicators that correlate with numbers reflecting:
- adjustment of the full accounting 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 accounting value of the object;
- availability of the object at the end of the year at full accounting value, adjusted for revaluation, which was carried out at the end of the reporting period, as well as adjusted for impairment of assets;
- availability of the object at the end of the year at the residual book value, adjusted for revaluation, which was carried out at the end of the year, as well as adjusted for impairment of assets;
- accounting depreciation of fixed assets accrued during the reporting year;
- depreciation of fixed assets;
- accounting depreciation, which relates 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, and intellectual property.
Section 1 below the table also contains information:
- about the cost at which other assets are primarily accounted for (line 19);
- volume of investments 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 OS information)
The main element of this section is also the table. 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 features that determine the differences between rent and financial lease (leasing). “What is the difference between renting 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).
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 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 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 represented by a table. Here the total cost of all fixed assets is recorded (line 46), for which depreciation is not accrued, with its division into related (lines 47-51):
- to real estate objects;
- machinery and equipment;
- vehicles.
Section 4 (OS by territorial divisions)
Section 4 of Form 11 reflects data on fixed assets at the disposal of separate divisions of the reporting company, which are located in the same subject of the Russian Federation with the head office. Fixed:
- name, address of the unit, its codes OKTMO, OKPO, main codes OKVED2;
- data on the average annual full accounting value of fixed assets in the division.
Fill out as many copies of Section 4 sheets 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 Form Statistics 11 (Transaction)
Along with Form 11, according to which companies submit to Rosstat information on 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 fixed assets on the secondary market, as well as about the delivery of the corresponding 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 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 a different 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 2018 was also approved by Rosstat order No. 449 dated July 19, 2018.
You can download it on our website:
Results
Form 11 is a document submitted annually to Rosstat by legal entities that are not related to NPOs or SMPs. It records information about the fixed assets of the organization and its territorial divisions. Its complementary report is Form 11 (transaction), reflecting information about transactions with fixed assets carried out on the secondary market.
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
Form 11 (transaction)
One of the forms that respondents must submit to the statistical authorities is Form 11 (Transaction). 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): who hands over
Form 11 (transaction) must be submitted by all organizations (except micro-enterprises) that in the reporting year had:
- 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.
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), there are several points to consider:
- If the organization has separate divisions, the data is presented as a whole for the organization (taking into account the EP data);
- To fill out Form 11 (transaction) for 2016, use the old OKOF - OK 013-94 (approved by Resolution of the State Standard of the Russian Federation dated December 26, 1994 N 359);
- The form does not reflect unfinished assets;
- Certain control ratios must be observed. These control ratios, as well as detailed instructions for filling out Form 11 (transaction), can be found in the Instructions for filling out the form, approved. By Order of Rosstat dated June 15, 2016 No. 289
Form 11 (transaction): submission deadline
This form is submitted once a year - no later than June 15 of the year following the reporting year. Form 11 (transaction) for 2016 must be submitted no later than 06/15/2017.
Keep in mind that for violating the deadline for submitting statistical reports, as well as for failing to submit them at all, the respondent faces a fine (
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 June 26, 2017 N 428
About changes (if any)
from __________ N ___
from __________ N ___
| Name of reporting organization ______________________________ | |||
| Mailing address _______________________________________________________ | |||
| OKUD form code | Code | ||
| reporting organization for OKPO | |||
| 1 | 2 | 3 | 4 |
| 0602003 | |||
Section I. Used objects of tangible fixed assets sold and purchased in the reporting year
| N lines | Code OKOF (12 characters) | Depreciation group number | Cost of the object at the time of sale in the reporting year | The year in the prices of which the fixed assets item is taken into account as of the date of sale in the reporting year | Actual cost of the purchase and sale transaction | Object status code<1> | |||
| full 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 | |||||||||
| Facilities | 09 | 220... | |||||||
| 10 | |||||||||
| 11 | |||||||||
| 12 | |||||||||
| 13 | |||||||||
| cars and equipment | 14 | 320... 330... | |||||||
| 15 | |||||||||
| 16 | |||||||||
| 17 | |||||||||
| 18 | |||||||||
| 19 | |||||||||
| 20 | |||||||||
| Vehicles | 21 | 310... | |||||||
| 22 | |||||||||
| 23 | |||||||||
| 24 | |||||||||
| Industrial and household equipment | 25 | 330... 220... | |||||||
| 26 | |||||||||
| 27 | |||||||||
| Working and productive livestock | 28 | 510... | |||||||
| 29 | |||||||||
| 30 | |||||||||
| 31 | |||||||||
| Perennial plantings | 32 | 520... | |||||||
| 33 | |||||||||
| 34 | |||||||||
| 35 | |||||||||
Section II. Fixed assets taken and leased
OKEI code: one thousand rubles - 384
| Type of fixed assets and name of objects | N lines | Code OKOF (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 the prices of which the fixed assets item is taken into account as of the end of the reporting year | The amount of rent paid (for leased) or received (for leased) for the reporting year | Time remaining until liquidation of the facility, years (estimate) | Duration provided for in the contract | |
If there are separate divisions, then the report is prepared both for the organization as a whole and for each branch. Those declared bankrupt and subject to bankruptcy proceedings are not exempt from the need to provide a document. They can only stop serving it after final liquidation.
P-4 (NZ) is submitted quarterly by the 8th day of the month following the reporting period. If the eighth falls on a weekend or holiday, the filing date is moved to the next business day.
If there are separate divisions, then the report is prepared both for the organization as a whole and for each branch. Those declared bankrupt and subject to bankruptcy proceedings are not exempt from the need to provide a document.
They can only stop serving it after final liquidation.
P-4 (NZ) is submitted quarterly by the 8th day of the month following the reporting period.
If the eighth falls on a weekend or holiday, the filing date is moved to the next business day.
Newly created organizations provide Form No. P-1 in accordance with the number of employees for the reporting year. * When calculating the average number of employees, part-time workers and performers under civil contracts are taken into account.
The deadline for submitting the form is the fourth working day after the reporting period: month (sections 1 (except for lines 03, 04, 05), 2, 3, 4, 5 (except for column 7) are completed for the reporting month, the previous month and the corresponding month of the previous year, according to column 7 of section 5 - at the end of the reporting month); Since 2019, the procedure for filling out line 11 of section 1 of form No. P-1 has been clarified, where data on the volume of innovative goods, works, services are highlighted: or newly introduced (including fundamentally new ones); or have been subject to significant technological changes and improvements.
Procedure and sample for filling out statistics form No. 11
Reports for 2019 were required to be submitted in Form 11, approved by Rosstat Order No. 289 dated June 15, 2019.
Its form is available for download on our website: When filling out the form for 2019, it was necessary to use the instructions for entering information into it, approved by Rosstat order No. 563 dated November 24, 2015 and used for reporting for 2015.
Form No. 11 consists of: At the end of the document, the full name and position of the company employee authorized to submit reports to Rosstat, his contact information (telephone and email), and his signature are indicated.
The title page of Form 11 indicates:
- reporting year;
- OKPO code of the company.
- name and address of the reporting organization;
The main element of section 1 of form No. 11 is the table.
Statistics: Form 11
- II “Availability of fixed assets”;
- IV “Information on territorially isolated units.”
- III “Fixed assets that are not subject to depreciation”;
- I “Availability, movement and composition of fixed assets”;
When filling out form No. 11, you must be guided by the principles of accounting for fixed assets (clause 3 of the Instructions, approved by Rosstat Order No. 563 dated November 24, 2015), intangible and other assets (for example, R&D expenses).
At the same time, to classify fixed assets in Form No. 11 for 2019, it is necessary to use the All-Russian Classifier of Fixed Assets (OKOF) OK 013-94 (approved.
Legislative framework of the Russian Federation
Instructions for filling out Form No. 11 (transaction) Reports are submitted on June 15 of the year following the reporting year to the territorial body of the Federal State Statistics Service in the constituent entity of the Russian Federation at the address established by it (according to the list established by the territorial bodies of Rosstat).
The purpose of the survey is to obtain information on transactions with fixed assets on the secondary market and income received from their rental, necessary for calculating the current market value of fixed assets. The address part indicates the full name of the reporting organization in accordance with the constituent documents registered in the prescribed manner, and then the short name in brackets.