Previous versions of the forms, approved by Rosstat order No. 289 dated June 15, 2016, have become invalid.

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

Form No. 11

All organizations, including those using the simplified tax system, must fill out and submit Form No. 11 for 2017 no later than 04/01/2018, except for:

non-profit organizations,

small businesses;

consumer cooperation organizations whose main activities are costly (gardening cooperatives, dacha cooperatives, housing cooperatives, housing-construction cooperatives).

Section I of the form clarifies the completion of indicators on lines 15-18. The codes of fixed assets by type of economic activity should now be reflected according to the All-Russian Classifier of Types of Economic Activities OK 029-2014 (OKVED2), approved by Order of Rosstandart dated January 31, 2014 No. 14-st. The previous classifier OK 029-2007 (OKVED), approved by order of Rostechregulirovanie dated November 22, 2007 No. 329-st, is not applied from January 1, 2017.

Similarly, in section IV of the form, you must indicate the main type of activity of the separate division in accordance with OKVED2.

Form No. 11 must be submitted to the territorial office of Rosstat at the location of the organization. If it has separate divisions* in the same subject of the Russian Federation, the report should be submitted:

at the location of the separate subdivision (per separate subdivision);

at the location of the organization (without separate divisions).

__________________

* For the purposes of statistical accounting, a separate division of an organization is understood as any territorially separate division from it, at the location of which stationary workplaces are equipped - regardless of whether its creation is reflected in the constituent or other documents of the organization, and on the powers vested in the specified division. A workplace is considered stationary if it is created for a period of more than one month (Clause 2 of Article 11 of the Tax Code of the Russian Federation).

For separate divisions located in another subject of the Russian Federation, form No. 11 should be submitted to Rosstat departments:

at the location of these units,

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

For the purposes of submitting Form No. 11, one separate division includes all divisions of the organization located in the same territory (at the same postal address).

parts of the organization located at different postal addresses at a short distance from each other (for example, within the boundaries of one municipal district or urban district), if their activities are technologically closely related to each other (for example, separate sections of the same production);

retail facilities of the organization (shops, tents, kiosks, etc.) located within the boundaries of one municipal district, urban district, one intracity territory of the cities of Moscow, St. Petersburg, Sevastopol.

Different separate divisions include parts of the organization located in different territories, in different municipal districts and urban districts.

If the organization (its division) does not carry out activities at its location, the form is provided at the place of actual activity.

Form No. 11 (transaction)

Organizations, including commercial ones (except micro-enterprises**) having:

fixed assets (tangible and intangible) in accounts 01 “Fixed assets” and 03 “Income-generating investments in tangible assets”;

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

produced tangible and intangible exploration assets accounted for in account 08 “Investments in non-current assets”.

_________________

** Microenterprises are commercial organizations and consumer cooperatives that:

the average number of employees for the previous calendar year does not exceed 15 people;

income from business activities for the previous year in the amount for all types of activities and all tax regimes does not exceed 120 million rubles (clause 1 of the Decree of the Government of the Russian Federation dated April 4, 2016 No. 265).

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

In Section I of Form No. 11 (transaction), the completion of Column 3 is clarified. In it, you must indicate the codes of fixed assets according to the All-Russian Classifier of Fixed Assets OK 013-2014, adopted and put into effect by Order of Rosstandart dated December 12, 2014 No. 2018-st (hereinafter - OKOF OK 013-2014). The previous classifier OK 013-94, approved by Decree of the State Standard of the Russian Federation dated December 26, 1994 No. 359, became invalid as of January 1, 2017. In addition, the previous columns 10-13 have been abolished, and in the new column 10 you must indicate the object status code (for sold objects - code 1, for purchased objects - code 2).

In section II of form No. 11 (transaction), when filling out column 3, you should use OKOF OK 013-2014. Columns 11 and 14 have been abolished.

In section III, when filling out column 3, you should use OKOF OK 013-2014.

Form No. 11 (transaction) must be submitted for the organization as a whole, taking into account data on all separate divisions and assets located in other constituent entities of the Russian Federation.

Question: 1) Is it necessary to indicate land plots in form No. 11 (transaction), because land plots do not have an OKOF code and depreciation is not charged on them? The land plots are leased from us (we are tenants). 2) And how to correctly fill out column 12 of the same form if the residual value of the fixed asset is 0 (this does not apply to land plots)?

Statistical reporting of Form 11 (transaction) takes into account objects that are leased, and at the same time are on the balance sheet of the reporting organization in the accounts for accounting for fixed assets, namely, leased during the reporting year, which, in accordance with the financial lease agreement, are accounted for by the lessee in the account on accounting of fixed assets. As a general rule, a land plot is recognized as an object of fixed assets. Therefore, if, under the terms of the lease agreement, this land plot is listed on your balance sheet (account 01), then information about it must be indicated in this report. Otherwise, if you account for a land plot off-balance sheet in off-balance sheet account 001, then information about such objects is not indicated in the report. Column 12 of Section 2 is filled out similarly to Column 13 of Section I. Therefore, by analogy with Column 13 (according to the instructions), Column 12 of Section 2 indicates an estimate of the full number of years of the estimated actual remaining service life of this object, from the end of the reporting year until the expected moment of its liquidation, which is determined expertly (taking into account the opinion of a technical specialist), based on the feasibility of using the object. At the same time, we draw your attention to the fact that this reporting form has become invalid starting from the reporting for 2014. Therefore, you may need to fill out a different stat form. reporting, which is completed according to other parameters.

The rationale for this position is given below in the materials of the Glavbukh System

Legal basis:Order of Rosstat 07/03/2013 No. 258 On approval of statistical tools for organizing federal statistical monitoring of the availability and movement of fixed assets (funds) and other non-financial assets (as amended as of April 1, 2014) (lost force from the report for 2014 on the basis of Rosstat order No. 543 dated August 29, 2014)

2. In Section I... In Column 13 for the purchased object, an estimate of the total number of years of the expected actual remaining service life of this object is indicated, from the end of the reporting year to the expected moment of its liquidation, which is determined expertly (taking into account the opinion of a technical specialist), based on the feasibility of use object.* If the object is liquidated - or is expected to be liquidated - in the year following the reporting year, then “1” is entered in column 13. This column does not provide the planned service life of the object, determined on the basis of depreciation rates for accounting or tax accounting. Filling out this column for purchased objects is mandatory.

3. Section II takes into account objects leased as of the end of 2013 (regardless of whether they were leased during 2013 or before the beginning of this year), and at the same time standing on the balance sheet of the reporting organization, in the accounts of accounting of fixed assets and profitable investments in material assets: - leased during the reporting year, which, in accordance with the financial lease agreement, are accounted for by the tenant (lessee) in the account for accounting of fixed assets; * - leased during the reporting year, presented to the tenant (lessee ) for temporary paid possession and use, recorded by the lessor (lessor) in the account for accounting for fixed assets or profitable investments in material assets: for large businesses - up to 10 separately accounted objects or their sets; for medium-sized businesses - up to 7; for small businesses - up to 5, for non-profit organizations - up to 5 objects.

Welcome, Guest. Please login or register.

1 hour 1 day 1 week 1 month Forever

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 gratuitous 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.

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 non-profit organizations, 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 presented 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 of which year include 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 OS 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 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 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 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.

Companies submit report 11-NA to Rosstat strictly until June 30. Download the report form and see the detailed procedure for filling it out.

Form 11-NA was approved by order of Rosstat dated July 3, 2015 No. 296

Who is required to submit the 11-NA report?

Information in Form No. 11-NA is provided by legal entities, regardless of the type of their economic activity, form of ownership and organizational and legal form, except for small businesses that had contracts, lease agreements, licenses, marketing assets and goodwill on their balance sheet during the reporting year* (business reputation of the organization).

The data is presented as a whole for the legal entity, taking into account data on all its separate divisions and assets located in other constituent entities of the Russian Federation. Reports are submitted no later than June 30 of the year following the reporting one, to the territorial body of the Federal State Statistics Service in the constituent entity of the Russian Federation according to the established their address (according to the list established by the territorial bodies of Rosstat). Branches and representative offices of foreign (located outside the territory of Russia) organizations located on the territory of Russia submit a report to the territorial body of Rosstat at their location.

How to fill out an 11-HA report

The report consists of a title page and two sections: Section 1 and a reference section.

Instructions for section 1

Section I of the form reflects the presence, movement and composition of contracts, leases, licenses, including those in circulation, as well as marketing assets and acquired goodwill (the business reputation of the organization).

In Russian accounting, these assets are, as a rule, classified as intangible assets and are recorded in accounting account 04 (the rights to carry out work on prospecting, evaluation of mineral deposits and (or) exploration of mineral resources, confirmed by the presence of an appropriate license, related to intangible prospecting assets - on account 08). In budget accounting and accounting for state authorities and local self-government, budgetary, autonomous institutions, they are recorded in the account of intangible assets, and, possibly, in the account of non-produced assets, in accordance with the charts of accounts approved for these institutions.

Line 01 and 02

By line 01 all contracts, leases, licenses related to operating lease agreements, permits for the use of natural resources, permission to engage in certain types of activities or rights to receive future goods and services on an exclusive basis are taken into account, on line 02- only circulating contracts, lease agreements, licenses.

When filling out this form, negotiable contracts, leases, and licenses include those that can realistically and without significant additional costs be sold on the market by one unit to another unit. According to paragraph 5 of Article 40 of the Tax Code of the Russian Federation, the market for goods (work, services) recognizes the sphere of circulation of these goods (work, services), determined based on the ability of the buyer (seller) to actually purchase (sell) the goods (work, service) on the territory of the Russian Federation closest to the buyer (seller) or outside the Russian Federation.

If the value of the rights to use assets in accounting is not separated from the value of these assets, and therefore they are taken into account as part of fixed assets - objects of intellectual property and products of intellectual activity (for example, the right to use software products), then in Section I the value of these rights is not taken into account .

Line 03

On line 03 stand out negotiable operating lease agreements (operating lease). According to the international financial reporting standard IFRS (IAS) 17 "Lease", put into effect by Order of the Ministry of Finance of Russia dated November 25, 2011 No. 160n (registered by the Ministry of Justice of Russia on December 5, 2011 No. 22501), a financial lease is a lease that provides for the transfer of almost all risks and benefits associated with asset ownership. Ownership may or may not ultimately be transferable.

With operational leasing, basically all risks and losses associated with ownership of property remain with the lessor (lessor); he is both the legal (formal) and economic (real) owner of the asset, i.e. assumes operational risks, provides necessary repairs and maintenance of the asset, and retains the asset on its balance sheet.

The user of the asset (lessee, lessee) does not assume operational risks and is not the economic owner of the asset.

A negotiable operating lease agreement*, when filling out this form, is an asset lease agreement, or an agreement to grant the right to use a certain asset (group of assets), according to which the lessee, lessee (asset user) has legal and practical (market demand for higher price) the ability to sublease the leased asset (subleasing), or transfer the right to use to a third party, even in cases where the user did not actually take advantage of this opportunity.

Non-negotiable operating lease agreements, as well as financial lease agreements, are not taken into account in this line.

Line 04

On line 04 applicants are taken into account permits for the use of natural resources: land, water, mining, fishing, etc.

These include agreements under which the legal owner of a natural resource makes it available to a lessee for a regular fee, recorded as income from the property in the form of rent. The natural resource used by the lessee continues to be taken into account by the lessor.

A mandatory condition for accounting for this line of permits for the use of natural resources is their negotiability on the market, that is, the possibility of resale to a third party. Tradable permissions to use natural resources include those permissions for which the user may have the legal ability and economic interest to sell them to another party, resulting in the creation of an asset value for the user other than the resource itself, even in cases where the user has not actually used this opportunity. For example, an institutional unit that has a fishing quota can legally and practically sell that quota to another unit.

Line 05

On line 05 applicants are taken into account permission to engage in a certain type of activity*- permits designed to limit the number of units entitled to engage in a particular activity.

* The meaning of the term is given solely for the purpose of filling out this federal statistical observation form.

They are taken into account in cases where:

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

b) monopoly profits are not associated with the use of an asset owned by the person who issued the permit,

c) the permit holder is legally and practically able to sell the permit to a third party. Such permits are issued primarily by government agencies, but may also be issued by other units.

Line 06

On line 06 those in circulation are reflected rights to receive future goods and services on an exclusive basis.

These include the rights of a party to a contract to purchase goods or services at a fixed price at a future date that are exercisable to a third party. Rights to purchase services may mean, for example, that one organization can sell to another organization the exclusive right to use the labor of a particular individual.

Line 07

On line 07 reflected marketing assets. These include “means of individualization”** - trademarks and service marks, trade names, names of places of origin of goods, commercial designations.

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

Line 08

On line 08 acquired goodwill (business reputation of the organization) is taken into account, i.e. the value that is formed when acquiring an enterprise as a property complex (in whole or part thereof) as the difference between the purchase price paid to the seller upon acquisition of the enterprise and the sum of all identifiable assets and liabilities on the balance sheet as of the date of this acquisition.

Column 3

In column 3 the residual book value of the economic assets accounted for in the section (contracts, leases, licenses, marketing assets and goodwill (business reputation of the organization)) is indicated, i.e. their original cost, taking into account its changes due to depreciation (wear and tear), revaluations and impairment, as of the beginning of the reporting year.

Columns 4 and 5

In column 4 the receipt of new economic assets acquired on the primary market during the reporting year is reflected, and in column 5- acquisition of used economic assets on the secondary market, at the cost of acquisition - the actual (initial) cost determined as of the date of its acceptance for accounting, taking into account their real condition and prospects for use as of this date. The acquisition of assets in the primary market assumes that these assets were not previously accounted for by another entity before the acquisition by the reporting entity, and the acquisition in the secondary market implies that they were already accounted for by another entity.

Box 6

In column 6 the disposal of accounted economic assets (contracts, leases, licenses, marketing assets and goodwill (business reputation of the organization)) due to the end of their validity is reflected at the residual book value (original value, taking into account its changes due to depreciation (wear and tear), revaluations and impairment) at the time of disposal.

Columns 7 and 8

IN columns 7 and 8 the disposal of economic assets due to their sale on the secondary market is reflected. Wherein in column 7 the actual cost of sales is taken into account, and in column 8- the value of the same assets, taken into account at the time of disposal as the residual book value.

Column 9

In column 9 reflects the amount of depreciation (wear and tear) accrued for the year.

Box 10

In column 10 the change in the residual book value of the recorded economic assets is taken into account due to their revaluation at the current market value (+, -) and depreciation (-) carried out during the reporting year.

Box 11

In column 11 the residual book value of the economic assets accounted for in the section is indicated, i.e. their original cost, taking into account its changes due to depreciation (wear and tear), revaluations and impairment, as of the end of the reporting year.

Procedure for filling out form 11-HA: reference section

IN help section object-by-object information is reflected. Necessary for determining the year, the prices of which take into account economic assets available at the end of the year and reflected in lines 03 08 of section I.

In column 1 the line number from section I in which a specific economic asset is taken into account is indicated (if there are several assets of the same type with different indicators, columns 3-5, they are taken into account in separate lines in the reference section). If there are not enough lines, you must continue filling them out on an additional form(s) of the form with line numbers “15-1”, “15-2”, “15-3”, etc. (in place of the 09th, 10th, 11th, 12th, 13th, 14th and 15th lines).

In the case of the first acquisition of an economic asset by the reporting entity, the year of acquisition is indicated in column 3, and in case of purchasing an asset on the secondary market - in column 4. Each object is taken into account either in column 3 or in column 4. In column 5 the last year in which the asset was revalued at its current market value or depreciated by the reporting organization is reflected.

Revaluations and impairments prior to the reporting entity's acquisition of the asset are not accounted for.

In column 6 the residual book value of the economic asset accounted for in this line as of the end of the reporting year is indicated.