Form 11 please statistics butt storage. Legislative base of the Russian Federation

Form 11-statistics is promptly submitted by legal entities to the statistical authorities and includes information about the fixed assets of the organization. Before reporting for 2018, Rosstat sent a new form of this form. What is the specificity of this filling, we will obviously show it in the example below.

Why is Form 11 needed for the 2018 year and 2019 year?

Vikorist form 11, all legal entities, including those that are due to the SMD and NPOs, must urgently inform Rosstat (until the 1st quarter of the year following the call) about the presence of the main features and other non-financial assets (NFA) that are victorious from business .

Reporting for 2018 must be submitted before 04/01/2019 for the new Form 11, approved by Rosstat order dated 07/19/2018 No. 449. This form is available for download on our website:

Filling out Form 11 with instructions: structure of a written document

Form 11 is formed:

• from the title page;
• Section 1, which includes information about the nature and structure of the main features of the company, which include changes in their investment costs and depreciation rates;
• Section 2 with additional information about the company's OS;
• Section 3, to provide information about fixed assets for which the company does not charge depreciation;
• Section 4, which contains information about the operating system of the company's branches.

For example, the documents are designated P.I. O. and the company’s spivorbitnik, who is obliged to submit information to Rosstat, his contact details (telephone and email), and also provide his signature.

Title page

On the title page of form 11 the following is written:

• Star River;
• name and address of the organization that is calling;
• OKPO company code.

Section 1 (information about the availability and storage of OS)

The main element of section 1 of form 11 is a table. It records indicators that correspond to the numbers that are displayed:

• adjustment of the new financial value of the object as a result of the revaluation of the country at the end of the world period or as a result of a decrease in the value of assets;
• growth and change in the surface area of ​​the object;
• the visibility of the object at the end of the financial period, adjusted for the revaluation at the end of the financial period, as well as adjusted for the value of assets;
• the presence of an object at the end of the period due to an excess balance sheet adjusted for revaluation, which was effected at the end of the period, as well as with an adjustment for the value of assets;
• increase in the length of the star rock cloud deterioration of OZ;
• depreciation of health;
• The wear and tear that may occur before the liquidation of the operating system.

These indicators are based on all the obvious signs of stark fate in the presence of OS, as well as in the breakdown of them into groups, represented by objects of infirmity, machines and equipment, equipment, plantings, working and productive thinness, objects etc. telektualnoy power.

Before section 1, the following information is also entered under the table:

• about security, for which it is important to insure other assets (row 19);
• obligation to invest in fixed assets (row 20);
• medium-sized full cloud vartosti OZ (row 21);
• in addition, at the prices of any fate, health insurance is based on the end of the world fate, which is due to the objects of inviolability, machines and equipment, as well as transport means (rows 22-26);
• to the middle of the OS of the company, which is related to the objects of inviolability, machinery and equipment, as well as transport facilities (rows 27-30);
• the actual term of the life of non-deafness objects put into operation by the company in a distinguished family (row 31);
• The risk of the actual implementation of OZ to third-party subjects - except for the implementation using the liquidation method (row 32).

Section 2 (additional information about the OS)

The main element of this section is a table. It shows:

• obsyag income deposits in material values ​​(row 33);
• value of the OZ taken from the financial lease when appearing on the balance sheet of the lease (row 34);
• The property of OZ, which buildings are leased and insured on the balance sheet of the lessor (row 35).

Read about the signs that indicate the difference between a lease and a financial lease (leasing). “What is the difference between rent and leasing?” .

Here you can also see the list of properties taken for rent, from their settlement on the lessor's off-balance sheet account (row 36), and buildings for rent, from their arrangement on the lessor's off-balance sheet account (row 37).

The table below displays:

• vartіst OS, scho vykoristovuyutsya with the method of protecting the unnecessary middle (row 38);
• the amount of accumulated capital investments, which are used to develop land through cultivation (row 39);
• the amount of accumulated losses associated with the transfer of ownership rights to assets that remain undamaged (order 40);
• the amount of expenditures from unfinished production of equipment and transport means intended for internal transportation (row 41);
• the quality of ownership, which promotes the establishment of the company (row 42);
• the amount will be spent until the unfinished work of the objects of inviolability for the internal vikoristan (row 43).

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

• about the amount of capital contributions for land cultivation (row 44);
• the amount of expenses for the transfer of ownership rights to assets that remain undamaged (row 45).

Section 3 (OS without depreciation)

This section is also indicated by the table. Here the total value of all fixed assets is recorded (row 46), for which depreciation is not covered, and what is included (rows 47-51):

• to the objects of hearing loss;
• cars and equipment;
• transport benefits.

Section 4 (OS from territorial subdivisions)

Section 4 of Form 11 displays data on the main features that are in order to strengthen the subdivisions of companies that are located in the same region of the Russian Federation with the head office. Fixed:

• name, address pіdrozdіlu, yogo code OKTMO, OKPO, main code OKVED2;
• data on the average level of health in children.

The number of copies of sheets in section 4 is filled in, as many as there are subsections in the company that appears, including those that do not damage the OS.

You can download form 11 completion form on our website.

What is statistics form 11 (pleasing)

In order with Form 11, for each company to submit to Rosstat a statement about the presence of a dry OZ and NFA for a long time, the main form 11 (if desired), for any organization to inform the agency about the OZ for the second other market, as well as about the sale of substitutes OS for hire.

About how a booze store is organized by the landlord and landlord, read the statistics "Accounting form when renting the main features (nuances)" .

The significance of the structure of form 11 (pleasure) differs from form 11 because:

• They are obliged to represent to Rosstat all legal entities that do not belong to microenterprises (including SMD and NPOs);
• You must surrender to another term - until the 15th century, coming after the dawn.

Form 11 (pleasing) for this version, which is required to be submitted for compilation of the report for 2018, is also approved by the order of Rosstat dated July 19, 2018 No. 449.

You can enchant him on our website:

Pouches

Form 11 is a document that is urgently submitted to Rosstat by legal entities, but not to NPOs or SMD. It records information about the main features of the organization and its territorial subdivisions. A good example of this is Form 11 (please), which displays information about OS transactions occurring on the secondary market.

Numerous editions of the forms, approved by the order of Rosstat dated June 15, 2016 No. 289, have lost their integrity.

In addition, by order of Rosstat dated November 30, 2017 No. 799, the instructions for completing forms No. 11 and No. 11 (short) were updated.

Form No. 11

Fill out and submit form No. 11 for 2017 due no later than 04/01/2018 for all organizations, including stagnant SSPs, including:

non-profit organizations,

small business entities;

organization of living cooperation, the main activity of which is costly (gardening cooperatives, dachas, housing cooperatives, housing cooperatives).

In section I of the form, the filling of the indicators in rows 15-18 has been specified. Selecting fixed asset codes for types of economic activity now follows the Russian classifier of types of economic activity OK 029-2014 (ZKVED2), approved by order of Rosstandart dated 01/31/2014 No. 14-st. The current classifier OK 029-2007 (ZKVED), approved by the Rostekhregulvaniya order dated November 22, 2007 No. 329-st, is not valid since January 1, 2017.

Similarly, in section IV of the form, it is necessary to indicate the main type of activity of the reinforced subunit for KVED2.

It is necessary to submit form No. 11 before the territorial branch of Rosstat at the place where the organization is located. For the presence of reinforced substances in it * in the same subject of the Russian Federation, submit the following:

behind the place of finding a strengthened child (behind a strengthened child);

for local organizations (without any additional support).

__________________

* For the purpose of statistical analysis, the reinforced unit of an organization is understood to include any territorially located unit within its vicinity, following the location of any stationary work place - regardless of what is reflected in the organizational or other documents of the organization, and again, which is assigned to the meanings podrozdil. The work place is considered stationary, as it is defined as a month (Clause 2 of Article 11 of the Tax Code of the Russian Federation).

For strengthened subdivisions in another subject of the Russian Federation, submit form No. 11 from the Rosstat department:

where these species are found,

at the location of the head unit - according to the organization without these units in another subject of the Russian Federation.

For the purpose of submitting Form No. 11, all subdivisions of the organization located on the same territory (under one mailing address) must be entered into one consolidated subsection.

parts of the organization distributed at different postal addresses in a small region of one type (for example, within one municipal district or municipal district), since their activities are technologically closely linked one after another (for example, approx. remi of a plot of one vyrobnitstva);

trade facilities of the organization (shops, shops, kiosks, etc.), located within one municipal district, Moscow district, one internal territory of Moscow, St. Petersburg, Sevastopol.

Before further strengthening of the units, there are parts of the organization that have been deployed in different territories, in different municipal districts and municipal districts.

If the organization (its subdivisions) does not carry out activities beyond the place of its location, the form is submitted after the place of actual implementation of activities.

Form No. 11 (pleasure)

Fill out and submit form No. 11 (for 2017) and must be completed no later than June 15, 2018 for organizations, including commercial ones (except for micro-enterprises**) that must:

fixed assets (material and intangible) on levels 01 “Fixed assets” and 03 “Profit investments in material assets”;

intangible fixed assets, the rights to which were taken away on the basis of a simple (non-exclusive) and exclusive license;

selected tangible and intangible assets that are insured under section 08 “Investments in non-current assets”.

_________________

** Microenterprises are commercial organizations and living cooperatives, such as:

the average number of practitioners for the previous calendar river does not exceed 15 individuals;

Dokhid vid Pidprimnitziko, for ahead of the Sumy for VSIM species of DIYALOSTI TO OBIMAMI MODMEMS NOT OF THE 120 million ruble (paragraph 1 of the RESULATION of the URIA of the Russian Federation VD 04/04/2016 No. 265).

Such standards are established by Federal Law dated July 24, 2007 No. 209-FZ “On the development of small and medium-sized enterprises in the Russian Federation.”

In Section I of Form No. 11 (Form) the filling of column 3 has been clarified. It is necessary to indicate the codes of fixed assets for the Transgalno-Russian Classifier of Fixed Assets OK 013-2014, adopted and introduced by order of Rosstandart dated 12.12.20 14 No. 2018-st (dal. OK 013-2014). Standard classifier OK 013-94, approved by the State Standard of the Russian Federation dated December 26, 1994 No. 359, having been issued since January 1, 2017. In addition, additional columns 10-13 have been deleted, and in the new column 10 it is necessary to enter a code for the status of the object (for sold objects - code 1, for additions - code 2).

In section II of form No. 11 (wealth), at the hour of filling in column 3, vikoristovat OKOF OK 013-2014. Graphs 11 and 14 are cut.

In section III, under the hour of completing column 3, follow the OKOF OK 013-2014.

It is necessary to submit form No. 11 (please) with the organization, with the protection of data from all strengthened subdivisions and assets in other subjects of the Russian Federation.

Die Editorial view 03.07.2013

ORDER to Rosstat dated 07/03/2013 N 258 "ABOUT THE CONFIRMED STATISTICAL INSTRUMENTS FOR FEDERAL STATISTICAL ORGANIZATIONS FOR THE DEVELOPMENT OF FIDVIDIVISES AND ENGINES AND ENGINES MOTIONS AND MOTIONS І MOTIONS І MOTIONS І MOTIONS І MOTIONS І MOTIONS І MOTIONS І MOTIONS І MOTIONS І MOTIONS AND MOTORS X NON-FINANCIAL ACTIVE"

Vkazіvka to fill out form N 11 (please)

1. Information on Form No. 11 (please) is submitted by legal entities, including small entities (without microenterprises) and medium enterprises and non-profit organizations of all types of economic activities sti that fixed assets (material and intangible) are located on the market in the form of basic functions and profitable investments in material assets, as well as intangible fixed assets, the rights to which were taken away on the basis of a simple (non-exclusive) and exclusive license. The form also includes selected tangible and intangible assets that are insured against investments in non-current assets. Incomplete assets are not displayed in the form.

The reports are submitted on the 15th of June to the relevant territorial body of the Federal Service of State Statistics in the subject of the Russian Federation after the address established by it (after the transfer, established by the territorial bodies of Rosstat). The method is to extract information about the holdings of fixed assets on the secondary market and the income that is deducted from their rent, which is necessary for the development of the flow market exchange rate of fixed assets.

In the address part, the name of the organization is indicated, which is similar to the statutory documents registered in the established order, and then at the arms - a short name.

In the order “Postal address” the name of the subject of the Russian Federation, the legal address with the postal code is indicated; If the actual address is not the same as the legal address, then the actual postal address is also included.

Legal of a person put down in the code part of the form of the Zagalositsky classifier of the PIDPRIMITY TARSISATASIA (OKPO) on the PIDSTAVI VOIDEMENNA about the assignment of the OKPO code, and the organized bodies of the Teritarian authorities of the Federal Statistics Service of Rosstat.

For the appearance in the legal entity of the strengthened branches, which is in another subject of the Russian Federation, the real form will be remembered as in the strengthened branches, and in the legal entity without any strengthening their children.

Extended Russian branches and representatives of foreign (which are considered to be the territory of Russia) organizations will call the territorial body Rosstat at the time of their appointment.

Completed forms are submitted by the legal entity to the territorial bodies of Rosstat at the place of location of the epidemiological entity (without the registry branch) and at the place of location of the legal entity (without registry). ілів). If a legal entity (its legal entity) does not carry out activities at its place of residence, the form is submitted at the place of its actual activity.

The name of a legal entity refers to local individuals, which is intended to provide statistical information under the name of a legal entity.

2. Section I insures the balance of sales and gains on the secondary market according to the exact market prices of fixed assets. For organizations that do not belong to medium-sized and small businesses - up to 35 objects, incl. for non-residential booths (up to 4 objects), residential booths (up to 4 objects), sporids (up to 5 objects), machinery and equipment (up to 7 objects), transport facilities (up to 4 objects) , industrial and government equipment (up to 3 objects), labor, productivity and breeding (up to 4 objects), rich plantings (up to 4 objects).

For medium-sized enterprises – up to 20 objects, incl. for non-residential booths (up to 2 objects), residential booths (up to 2 objects), spores (up to 3 objects), machinery and equipment (up to 5 objects), transport facilities (up to 2 objects) , industrial and government equipment (up to 2 objects), labor, productivity and breeding (up to 2 objects), rich plantings (up to 2 objects).

For small businesses and non-profit organizations – up to 10 objects, incl. for non-residential booths (up to 1 object), residential booths (up to 1 object), spores (up to 1 object), machines and equipment (up to 2 objects), transport means (up to 2 objects) , industrial and government equipment (up to 1 object), labor efficiency, productive and breeding (up to 1 object), rich plantings (up to 1 object).

As an object that is insured in the section, the object of the classification of fixed assets is insured, presumably until the introduction of the Transgalno-Russian Classifier of Fixed Assets (OKOF) - skin okrema, okrema spuds all the devices that add up to it as a whole, around the machine, the size of the creature, which is considered to be thin, etc.

Whenever there is a purchase/sale of parts, then this is also an important part of the object.

In this case, if the actual number of objects exceeds the imposed boundary values, then select, as a rule, objects that are related to the main activity of the given organization (except for life), and from them the most What are typical for the organization and to complete the expensive objects.

Sales and acquisition of newly developed new assets that have not yet served as fixed assets, as well as free transfer and acquisition of fixed assets, their sales and acquisition not at market prices, as well as transfer or sales of assets with their disposal method (possession for metal goods, budіvel and sporud for materials, etc.) do not get insurance from the division.

Objects that belong to “intellectual power” and objects of intellectual activity (intangible fixed assets) in this section, as in Section II, are not insured, they appear in roses dilakh III and IV.

In column 1, following the rows whose numbers are indicated in column 2, the name of the object is indicated according to the data of the primary object.

Column 3 in the obligatory order is assigned a code (9 characters, including 2, placed on the form) for the Russian Classifier of Fixed Assets (OKOF), from the assigned section, subsection, class, subclass and type of fixed assets (XX XXXXXXX - wonderful introduction to OKOF). It is not possible to specify too much of the code by putting zeros in non-replacement positions.

If you name any fixed assets objects in the OKOF (for example, this type of objects appeared after the creation of the OKOF), then these objects are insured using OKOF codes that correspond as closely as possible to the characteristics characteristics of the objects, which є in OKOF. Substitution of other classifications (for example, sub-tax classification) is not permitted.

Material assets are insured as fixed assets.

Column 4 indicates the number of the depreciation group (from 1 to 10 inclusive), in accordance with the Decree of the Russian Federation dated 01.01.2002 N 1 "On the Classification of the main features, which is included before depreciation valuable groups", with the coming changes.

Column 5 displays the stage of initial commissioning of the object of the main functions on the column stand. 5 section 1 of the inventory card for the object of the main features (form N OS-6 or form N 0504031). Rik may appear completely (4 signs). It is important to note that it is the result of the initial commissioning of the facility, and not the result of the subsequent operation of the facility. Since there is no data about the river of cobalt putting into operation, then for the production of spuds the river of work is indicated, for machines and equipment - the river of the prepared object.

Column 6 indicates the excess balance sheet, and column 7 indicates the excess balance sheet of the object of the main services, which will be at the time of the current sale or acquisition of the object, by the seller.

If the buyer cannot obtain confirmation data from the seller, the object will not turn on until it is completed.

Full regional ownership of fixed assets - this is the primary value, changed in the course of revaluations of fixed assets and the succession of their extraction, modernization, refurbishment, reconstruction and partial liquidation ї. The total regional value of the objects that have undergone a revaluation of fixed assets is equal to their foreign exchange value as of the date of the last revaluation, then. Varosti vіdvorenya at the prices that were based on this date. For objects that have not undergone revaluation, there are historical cob prices (additional prices in prices that were established on the date of addition), with adjustments to changes in the succession of production, modernization, refurbishment, refurbishment designs and partial liquidation.

The excess balance sheet value reflects the change in the state of fixed assets, the ongoing expenditure of the surviving authorities and the value in the process of operation, under the influx of forces of nature and as a result of technological progress, in the amount of accumulated wear. In this case, the amount of depreciation is calculated in accordance with the standards and methods of accounting for depreciation and depreciation, which is recorded in the accounting system. Excess balance sheet value of fixed assets is the total amount of capital assets and the amount of depreciation accumulated over the entire period from the beginning of operation of the related facilities, with their settlement and changes as a result of revaluation.

Column 8 indicates the river, at the prices of which a specific object of fixed assets was insured for the total capital stock of the seller, a participant in the purchase and sale transaction with a significant group, at the time of the sale transaction this or the addition of the object.

This column indicates the rate of acquisition of an object of fixed assets for the current market price by its seller or the rate of revaluation of the object, which was carried out by him.

Since the object was sold to a prominent company, before the seller had raised money on the secondary market not for the current market value, but for the full or excess balance sheet value that was in the hands of the former leader, then instead of the fate there is a gain the object is insured by the seller in column 8 rik, at the prices of which fixed assets were invested with a forward leader.

In case of actual expenditures on modernization, reconstruction, production of fixed assets, their activities are insured according to the fate at which prices the fixed assets are most important.

The river may appear completely – 4 signs.

Column 9 insures the actual implementation of the object that was in operation in this organization, other organizations and communities, or the addition of an object to them, affected by the length of the term rock, at current market prices. The varity is insured, for which the object is placed on the guise of a new ruler.

Column 10 shows the characteristics of the success rate of the object sold by the seller during the remaining 12 months before its implementation. This column may have one number assigned from 1 to 3, each of which indicates the following characteristics of the vicorist: 1 – active vikoristan, 2 – partial vikoristan, 3 – practically not vikoristan.

In column 11, the organization - the seller of the object - indicates the reason for the sale of fixed assets. It may have meanings of one of the codes:

1 – unsatisfactory technical camp;

2 - obsolete, the need to replace it with a similar one for the reasons, or a more thorough, effective object, modernization of production for saving its profile;

3 - lack of need for continued supply of capital on products (goods, services) that are produced, modernization of production with frequent or new changes in its profile;

4 – more.

You won’t be able to keep track of the objects in graphs 10 and 11.

Column 12 displays an assessment of the stage of development (actual physical wear) of the given object of the main features, which is determined expertly (according to the opinion of a technical specialist), based on the feasibility and completeness of the test. stanya object. This column contains one number from 1 to 6, which indicates the status of the object.

To complete the graph, follow the recommendations in Table. 1.

Table 1. Scale of expert assessments of the technical plant of Budivel, Sporud, Machinery and Equipment, Transport Facilities

For added thinness and richness, the body is designated in a similar manner.

Column 13 for the additional object indicates the estimate of the total number of losses transferred to the term of service of this object, which are actually lost, from the end of the specified fate to the transferred moment of its liquidation, which is the value It is an expert opinion (from the perspective of a technical specialist), based on the integrity of the research object. If the object has been liquidated - or is about to be liquidated - in the person following the signal, then “1” is entered in column 13. This column does not indicate the planned terms of service of the object, based on the norms for charging depreciation from the accounting and tax department. Complete this column for additional objects and equipment.

According to the implemented objects, graphs 12 and 13 will not be replaced.

3. Section II insures objects that are on lease at the end of 2013 (regardless of whether they were leased in 2013 or until then), and for which they stand on the balance sheet of the organization What is it called? on the levels of the main benefits and income investments in material values:

leased under a certain fate, which is subject to the financial lease agreement to be insured by the lessor (lessee) for the purpose of the main benefits;

Buildings for rent are subject to certain fate, which the lessor (leasing holder) hopes for timely cleaning, construction, and which the lessor (lessor) is insured for in the form of basic benefits or profitable investments in material and values:

For subjects of a great enterprise - up to 10 objects that are legally insured, or their totality; for medium-sized enterprises – up to 7; for small businesses – up to 5, for non-profit organizations – up to 5 objects.

Columns 1, 3, 5, 6, 7, 8, 9, 11, 12 behind the rows, the numbers of which are indicated in column 2, will be filled in similarly to the corresponding indicators in section I. In which case, column 1 indicates the type of fixed assets (similar to that indicated on the form in Section I) and the naming of the object. The full balance sheet and excess balance sheet are recorded in columns 7 and 8, and at the prices of the insured object, in column 9, they are recorded at the end of the doom.

A set of objects may appear in these situations, if there are difficulties in the division of the rental payment for certain objects, determined as a whole for several objects, immediately taken or buildings for rent (for example, rent translated into different terms). In this case, the OKOF code and other indicators are indicated from the totality objects, which have the greatest relevance.

If you are going to take or lease partly, then columns 7 and 8 indicate the ownership of the main part of the object (insurable on the basis of the part of the area rented/rented).

In column 4, for objects taken from hire, code 1 is assigned, for buildings from hire - code 2.

Column 10 covers the amount of rent paid (for rented buildings) and withdrawn (for rented buildings) throughout the entire world.

When taking (given) a total of objects for rent, the amount of the paid or withdrawn rental payment is distributed to the adjacent objects in proportion to their excess balance sheet value (if it is more than 0 - then the proportion until full readiness).

For objects that have a lease along part of the river, the rental payment amount is based on the river. For example, if the property was on lease for a long period of 11 months and the total rent for this period amounted to 100 thousand. rub., then the amount of the rent payment will be adjusted to the current equivalent of the due date: in column 10 the value will be indicated as 109, and not 100.

Column 13 displays the period (number of recent months) for which building/treasury is being leased under the lease agreement.

In the case of short-term leases, if the lease agreement lasts for less than 1 term, for example, for 11 months, and there is a common practice of prolonging the agreement for the same term, then column 13 indicates the period of the original lease agreement Ekta – then 11 months (y Column 13 also contains the number 11). If the order term is unmarked, the period between the beginning of the order and the moment of the completed liquidation of the object is indicated (coming from the line 12 assessed in column, which is left before the liquidation of the object).

Column 14 indicates the organization that bears the majority of the operating costs associated with the leased property. Column 14 must contain one number from 1 to 3, each of which indicates the following agreements: 1 – the landlord pays the majority of the expenses, 2 – operating expenses of the division are approximately equal to each other. Izh the lessor and the orendar, 3 – the greater part of the vitrat is not with the orendar.

If the rent for the Stary River has not been collected, the subcontracting facility will not be included until completion.

4. The prenatal section displays additional information about living and non-living life, rich plantings and cultivated assets, farmed in sections I and II.

Columns 1 and 3 behind the rows, the numbers of which are assigned to column 2, will appear in the same way as the corresponding displays of sections I and II.

Column 4 indicates the number of the row in which the relevant object is insured by section I or II.

Column 5 indicates the area of ​​the budivel and rich plantings. Behind the bar the types of fixed assets of the count will not be remembered.

Column 6 indicates in kilograms of weight 1 head of thinness (cream bjolosimey), the amount of gross harvest for the World River.

Behind the bar the types of fixed assets of the count will not be remembered.

5. Section III insures records of assets acquired from intangible fixed assets in a large group, in the course of which the flow of market assets of the objects was determined (from the findings of appraisers and services in between please the participants). The division provides research and exploration (up to 4 objects), exploration and assessment of reserves of brown copalins, including the recovery of intangible sound assets (up to 4 objects), computer security software and databases (up to 4 objects) , original works of importance to the genre, literature or fiction (up to 4 objects), scientific and industrial technologies (up to 4 objects), other intangible fixed assets (up to 4 objects) for all types of organization.

The warehouse of scientific industrial technologies, which are covered in sections III and IV forms, is listed in the Russian Classification of Fixed Assets (OKOF), code 24 0000000.

Columns 1, 3, 5, 6, 7, 8, 11 behind the rows, the numbers of which are assigned to column 2, will appear similarly to the corresponding displays of sections I and II.

For additional investigations and investigations, the OKOF code is not indicated.

The full amount and excess balance sheet value, which is collected in columns 6 and 7, and at the prices of the insured object, in column 8, is collected outside the country at the time of the current legal action.

Column 4 indicates the normative term of the cortical vicoristic object. It is up to PBO N 14/2007 that the assigned line of the intangible asset is carried out in relation to:

The term refers to the rights of an organization to the result of intellectual activity, as well as individualization and the period of control over the asset;

Defined by the term “vicarious asset”, through which the organization intends to obtain economic benefits (or to participate in activities directly achieving the goals of the non-profit organization).

It is impossible to establish the term for a valuable asset of an intangible asset, in a manner similar to that specified in clause 2 of Art. 258 of the Subsidiary Code of the Russian Federation, is accepted equal to 10 terms (and no more than the term of the organization’s rights to this asset).

For computer software that is displayed in the accounting area under account 97 “Spending the next period”, the term of the correspondent account may be equal to the line of the license agreement on the platform of which the program is added mu. If the term is not specified in the license agreement, the organization is responsible for independently defining the term for which it plans to use the program, and from which term the authorization of the program will be deducted.

This column indicates a number that indicates the term of the value of the variable object, expressed in a number of new sources.

Column 9 indicates the type of property with intangible fixed assets inflicted on a distinguished family. This column may have one number assigned from 1 to 5, each of which indicates this type of property: 1 – sales, 2 – addition, 3 – contribution to statutory capital, 4 – appraisal and revaluation, 5 – otherwise.

In column 10, market risk is insured, which is determined at the right time.

6. Section IV insures information about intangible fixed assets that are on the balance sheet of the organization, the rights to which were taken away from others on the basis of a license agreement. The section covers research and development, geological surveying robots, computer software, original works of importance to the genre, literature and science, scientific and industrial technologies (total - up to 10 objects ).

Columns 1, 3, 4, 5, 6, 7, 8, 11 behind the rows whose numbers are assigned to column 2 will appear in the same way as the corresponding indicators in section III.

The full balance sheet and excess balance sheet are recorded in columns 6 and 7, and at the prices of the insured object, in column 8, they are recorded at the end of the doom.

Column 9 covers the type of license agreement. This column may have one number assigned from 1 to 2, each of which indicates this type of agreement: 1. simple (non-exclusive) license; 2. license included.

A simple (non-exclusive) license grants the licensee the rights to the corresponding result of intellectual activity and individualization, while preserving the rights of the licensor to issue licenses to other persons;

An inclusive license transfers to the licensee the rights to a particular result of intellectual activity or individualization without reserving the licensor's right to issue licenses to other persons.

Column 10 indicates the total amount of license fees paid by the licensee for this facility for the entire world.

If license fees for the World War II have not been collected, the corresponding facility will not be included until the end.

Column 12 indicates the type of payment for the right to become a customer subject to licensing agreements: 1 – fixed one-time payment, 2 – fixed periodic payments, 3 – multi-unit income (revenues) ), 4 – otherwise.

Column 13 indicates the lines of the license agreement for the object of intangible fixed assets. The lines on which the license agreement is based are consistent with clause 4 of Art. 1235 of the Central Committee of Ukraine, we cannot override the terms of the exclusive right to the result of intellectual activity, as defined in the Civil Code of Ukraine. What is the matter, since the terms of this agreement are specified in the license agreement, the agreement is subject to the laying down of five fates, since the Constitutional Code of the Russian Federation is not passed on otherwise.

7. When the form is completed, the following obligatory control requirements are completed.

Companies issue information to Rosstat 11-NA strictly until 30 rubles. Please download the form and look at the detailed filling procedure.

Form 11-NA approved by order of Rosstat dated 07/03/2015 No. 296

Who's goiter's date is 11-ON

Information on form No. 11-NA is provided by legal entities, regardless of their economic activity, form of power and organizational and legal form, except for small business entities, such as small On the balance sheet throughout the world there are contracts, lease agreements, licenses, marketing assets and goodwill* (business reputation of the organization).

The data is submitted as a whole for the legal entity, with the protection of data for all its subsidiary divisions and assets located in other entities of the Russian Federation. Its address (after the transfer, established by the territorial bodies of Rosstat). Extended Russian branches and representatives of foreign (which are considered to be the territory of Russia) organizations will call the territorial body Rosstat at the time of their appointment.

How to remember the call 11-NA

It consists of a title page and two sections: Section 1 and the pre-section.

Instructions for section 1

Section I of the form shows the visibility of the stock of contracts, leases, licenses, including those that are being terminated, as well as marketing assets and generated goodwill (the business reputation of the organization).

In the Russian accounting department, these assets are reduced, as a rule, to intangible assets and are insured for the accounting department 04 (rights to the research work, assessments of genera of brown copalins and (or) identification of brown copalins, etc. Confirmation of the existence of a shared license that belongs to the assets – to rack 08). The budgetary authority and the accounting authority for the bodies of state power and local self-government, budgetary, autonomous institutions will insure for the exchange of intangible assets and, possibly, for the exchange of non-perishable assets, depending on the investment plans, confirmed them for these installations.

Row 01 and 02

In order 01 Insure all contracts, lease agreements, licenses that apply to operating leasing agreements, permits for the extraction of natural resources, permits to engage in various types of activities or rights to wrest from future goods and services on a guilt basis i, behind the row 02- Tilki are brutalized contracts, lease agreements, licenses.

When the price form is completed, contracts, lease agreements, licenses that are being issued will remain those that can actually be sold on the market by one unit to another without significant additional costs. Subject to paragraph 5 of Article 40 of the Subsidiary Code of the Russian Federation, the market of goods (work, services) recognizes the scope of these goods (work, services), which is determined by the possibility of the buyer (seller) actually without significant additional costs, purchase (sell) the goods ( work, service) for the nearest hundred-cent purchaser (seller) of the territory of the Russian Federation and the position of the Russian Federation.

Since the ownership of rights to certain assets in the area is not supported by the ownership of these assets, and therefore they are insured in the warehouse of fixed assets - objects of intellectual power and products of intellectual activity i (for example, rights to copyrighted software products), then Section I has the rights to these rights don't make mistakes.

Row 03

Row 03 see each other operating leasing agreements (operating lease) that are being terminated. According to the international financial reporting standard IAS 17 “Orenda”, introduced by order of the Ministry of Finance of Russia dated November 25, 2011 No. 160n (registered by the Ministry of Justice of Russia on 05.12 .2011 No. 22501), financial lease - the lease, transfers, pov' from Volodya assets. The right of authority can be transferred or not transferred.

In case of operational leasing, basically all risks and expenses associated with the lease are forfeited to the lessor (landlord); as a legal (formal) and economic (real) owner of the asset, then. take on operational risks, provide necessary repairs and technical maintenance to the asset, and keep the asset on your balance sheet.

The owner of the asset (leasing owner, lessor) does not accept operational risks and is an economic owner of the asset.

The operating leasing agreement* is renewed, when the form is filled out - an agreement to lease an asset, or an agreement to assign the right to a certain asset (group of assets), depending on the lessor, lessor (owner) asset) is legal and practical (will enter the market for more high price) the possibility of transferring the leased asset to a subleasing agent (subleasing), or transferring the right to use it to a third party, in cases where the owner actually does not have this opportunity.

Operating leasing agreements are not subject to insurance, and financial leasing agreements are not subject to insurance.

Row 04

In order 04 those who commit suicide take insurance permission to use natural resources: earth, water, on the vidobutok of korisny copalinas, forks of fish and so on.

They include land, presumably to which the legal owner of the natural resource grants it to the tenant for a regular fee, which is represented as income from power in the form of rent. The natural resource that is acquired by the lessor will continue to be acquired by the lessor.

Obviously, according to this series of permissions, the extraction of natural resources means their turnover on the market, so that they can be resold to a third party. Before permits for the exploitation of natural resources, there are those permissions behind which the investor may have the legal ability and economical ability to implement them on the other side, which will lead to the creation of the asset for the investor, in The same goes for the resource itself, as it happens in cases where the customer actually doesn’t pay the price possible. For example, an institutional unit that holds a fish quota could both legally and practically sell that quota to another unit.

Row 05

In row 05 those who commit suicide take insurance allow me to engage in a singing type of activity*- Allowed, it is recognized for the exchange of a number of individuals who have the right to engage in singing activities.

* The meaning of the term is indicated inclusive to complete the federal statistical security form.

It stinks in quiet situations, if:

a) the number of permissions is limited and allows the holders of permissions to earn monopoly profits,

b) monopoly profits are not associated with the vicarious asset, which belongs to the one who allowed it,

c) the owner of the permit can legally and practically sell the permit to a third party. Such permissions are granted, most importantly, by government authorities, but they may also be granted by other units.

Row 06

In row 06 are pretending to be brutalizing the right to wrest goods and services from future goods and services on a guilt basis.

They include the rights of the party that has entered into a contract for the supply of goods or services at a fixed price in the future, which may be sold to a third party. p align="justify"> Rights to the right of service may mean, for example, that one organization can sell another organization the right of ownership of a specific individual.

Row 07

In row 07 fight marketing assets. Before them are “individualization features”** - trademarks and service marks, company names, named places of goods, commercial designations.

** Clause 1 of Article 1225 of the Civil Code of the Russian Federation.

Row 08

In row 08 Removal of goodwill (business reputation of the organization) is insured. the amount that is formed when acquiring a business as a mine complex (the core or its part) as the difference between the purchase price that is paid by the seller when adding a business, and the sum of all assets that identify shall be recorded and recorded in the balance sheet as of the date of its arrival.

Column 3

In column 3 The excess balance sheet value of the insured sections of economic assets (contracts, leases, licenses, marketing assets and goodwill (business reputation of the organization)) is indicated. Their primary concern is that the changes in depreciation and amortization (depreciation), revaluation and value are taken into account.

Graphs 4 and 5

In column 4 the need for the vibrant river of new economic assets added to the primary market is reflected, and at column 5- addition of economic assets that were in stock, on the secondary market, for the exchange rate - the actual (primary) value, determined by the country on the date of acceptance of the accounting entity, which covers their real value and prospects for recovery on Qiu date. The addition of assets on the primary market conveys that the assets previously, before the acquisition of the organization, were not insured by another organization, and the addition to the secondary market - that they were already insured by another organization.

Box 6

In column 6 there are a variety of economic assets that are insured (contracts, leases, licenses, marketing assets and goodwill (the business reputation of an organization)) for the completion of their activities, for surplus balance sheet (primary balance, with adjustments for the depreciation rate (depreciation), revaluation and value), at the time of the outbreak.

Graphs 7 and 8

U columns 7 and 8 The selection of economic assets is achieved through additional sales on the secondary market. With this at column 7 the actual completion of the sale is insured, and at column 8- the value of the same assets, which is insured at the time of the loss as excess balance sheet value.

Column 9

In column 9 The amount of depreciation (depreciation) is displayed, adjusted according to the rock.

Box 10

Column 10 The change in the excess balance sheet value of economic assets is insured, which is insured for the rate of their revaluation for the current market value (+, -) and the value (-) carried out over the course of the fatal period.

Box 11

Column 11 The excess balance sheet value of the insurance sections of economic assets is indicated, then. Their primary concern is that they are responsible for changes in the depreciation rate (depreciation), revaluation and value, at the end of fate.

Procedure for filling out form 11-NA: prenatal section

U prenatal section are displayed according to the objective view. Necessary for determining the fate, the prices of any insured economic assets that are at the end of the fate are displayed in rows 03 to 08 in section I.

In column 1 indicate the number of the row in Section I, in which a specific economic asset is insured (for the presence of many assets of the same type as shown in Columns 3 to 5, which are insured, they are insured in the pre-departmental section in the following rows). If there are no rows, it is necessary to continue filling them out on the supplementary form(s) of the form with the row numbers “15-1”, “15-2”, “15-3” etc. (at the place of the 09th, 10th, 11th, 12th, 13th, 14th and 15th rows).

When the first addition to an economical asset is made by the organization, the addition is indicated at column 3, and once the asset is added to the secondary market - at column 4. The skin object is insured either under column 3 or under column 4. In column 5 The remaining market is displayed, in which the revaluation of the asset was carried out according to the current market value, or its value, carried out in the organization that appears.

Revaluations and valuations carried out before the asset is added to the organization, which is called, are not insured.

In column 6 The excess balance sheet value of the economic asset is indicated, which is insured for this series, at the end of the doom.

03 linden

Order to Rosstat dated June 26, 2017 N 428

“On the approval of statistical tools for the organization of federal statistical control over the presence and flow of fixed assets (stocks) and other non-financial assets”

New river forms of statistical caution have been confirmed for the presence and influence of fixed assets (stocks) and other non-financial assets (forms N 11, N 11 (short), N 11 (goods), N 11-NA), which has been in effect for 201 7 r_k.

Form No. 11 “Videomosti about the availability of fixed assets (stocks) and other non-financial assets” is submitted to Rosstat by legal entities (except for small businesses and non-profit organizations), so Implement all types of economic activities. The term given is 1 quarter.

Form No. 11 (short) “Disclosures about the presence and absence of fixed assets (costs) of non-profit organizations” is submitted to Rosstat by legal entities - non-profit organizations that engage in all types of economic activity activities. The term given is 1 quarter.

Form No. 11 (registration) “Videomosti about fixed assets on the secondary market and rentals” is submitted to Rosstat by legal entities (except microenterprises) that carry out all types of economic activity. The term given is 15 rubles.

Form N 11-NA “Disclosures about the availability, management and storage of contracts, lease agreements, licenses, marketing assets and goodwill (business reputation of organizations)” should be submitted to Rosstat by legal entities (except small entities enterprises) that contribute to all types of economic activities . The term given is 30 rubles.

Inserts have also been confirmed to complete the filling of these forms. It is possible to display forms in electronic form.

Because of the development of new forms, they are recognized as having lost their integrity, Instructions to Rosstat dated 07/03/2015 N 296 and dated 06/15/2016 N 289, which are the solidified forms that existed before.

A review of the preparations by the consultants of the company "Consultant Plus" and the outputs of the company "Consultant Plus Sverdlovsk Region" - the information center of Merezhi Consultant Plus at the metro station of Yekaterinburz and the Sverdlovsk region