Who fills out form p 2 invest. Legislative framework of the Russian Federation. Information on investments in fixed capital

Valid Editorial from 12.09.2012

ORDER of Rosstat dated September 12, 2012 N 492 "ON APPROVAL OF STATISTICAL INSTRUMENTS FOR ORGANIZING FEDERAL STATISTICAL SUPERVISION OF CONSTRUCTION, INVESTMENTS IN NON-FINANCIAL ASSETS AND HOUSING AND UTILITIES"

Instructions for filling out form N P-2 (invest)

Federal statistical observation form N P-2 (invest) “Information on investment activities and funds for shared construction” is provided by all legal entities - commercial and non-profit organizations of all forms of ownership, carrying out all types of economic activities (except for small businesses).

A legal entity fills out this form and submits it to the territorial body of Rosstat at its location.

If a legal entity has separate divisions, this form is filled out both for each separate division and for the legal entity excluding these separate divisions.

The completed forms are submitted by the legal entity to the territorial bodies of Rosstat at the location of the corresponding separate division (for a separate division) and at the location of the legal entity (without separate divisions). In the event that a legal entity (its separate division) does not carry out activities at its location, the form is submitted at the place where it actually carries out activities.

The head of a legal entity appoints officials authorized to provide statistical information on behalf of the legal entity.

Bankrupt organizations where bankruptcy administration has been introduced are not exempt from providing information in the specified form. Only after the arbitration court has issued a ruling on the completion of bankruptcy proceedings and entry into the unified state register of legal entities of its liquidation (clause 3 of Article 149 of the Federal Law of October 26, 2002 N 127-FZ “On Insolvency (Bankruptcy)”) The debtor organization is considered liquidated and is exempt from providing information in the specified form.

The address part indicates the full name of the reporting organization in accordance with the constituent documents registered in the prescribed manner, and then in brackets - the short name. The form containing information on a separate division of a legal entity indicates the name of the separate division and the legal entity to which it belongs.

The line "Postal address" indicates the name of the subject of the Russian Federation, legal address with postal code; if the actual address does not coincide with the legal address, then the actual postal address is also indicated. For separate divisions that do not have a legal address, a postal address with a postal code is indicated.

A legal entity enters the code of the All-Russian Classifier of Enterprises and Organizations (OKPO) in the code part of the form on the basis of the Notification of assignment of the OKPO code sent (issued) to organizations by the territorial bodies of Rosstat.

For separate divisions of a legal entity, an identification number is indicated, which is established by the territorial body of Rosstat at the location of the separate division.

A separate subdivision of an organization is any subdivision territorially isolated from it, at or from the location of which economic activity is carried out at equipped stationary locations. A separate division of an organization is recognized as such regardless of whether its creation is reflected or not reflected in the constituent or other organizational and administrative documents of the organization and the powers vested in the specified division.

All divisions of the enterprise located on the same territory (at the same postal address) belong to one separate division; parts of the enterprise located in different territories are reflected as different separate divisions.

Respondents (customer organizations) investing in fixed capital in the territory of two or more constituent entities of the Russian Federation, highlight, including on separate forms of Form N P-2 (invest), information on the territory of each region and provide it to the territorial bodies of Rosstat at the place of investment activity. In this case, on each report form the following is written: “in the territory of _____________” (its name is given).

2. Column 1 reflects investments in fixed capital in terms of new and imported fixed assets: costs of construction, reconstruction (including expansion and modernization of facilities), which lead to an increase in their initial cost, purchase of machinery, equipment, vehicles, formation of a working, productive and breeding herd, planting and growing perennial crops, etc. This column reflects investments made from all sources of financing, including budget funds on a repayable and non-repayable basis, loans, technical and humanitarian assistance, and barter agreements. Data are provided without value added tax.

: In the electronic document, the numbering of paragraphs corresponds to the official source.

If the implementation of investment projects (construction of buildings and structures, reconstruction of facilities) is carried out by a customer vested with such rights by an investor (or group of investors), then information on such investments is provided by the customer. An investor who is not a customer for the construction of facilities does not include data on investments in these facilities in Form N P-2 (invest).

If the construction of an object is carried out by several legal entities by way of shared participation and investments in fixed capital for such an object are transferred on the basis of relevant documents to one of these legal entities - the title holder (head developer), then the form for the object as a whole is submitted by the head developer (title holder) on common grounds. Legal entities - shareholders who transferred investments in fixed assets to the parent developer do not reflect these investments.

Contracting organizations that combine the functions of subjects of investment activity (investor, customer (developer) and contractor), work performed on completed construction projects are taken into account as part of construction in progress and, accordingly, are reflected in investments in fixed capital.

Costs for the acquisition of machinery, equipment, vehicles and inventory are reflected in actual prices that take into account its acquisition (including the cost of services of intermediary organizations), transportation and procurement and storage costs, after its receipt at the destination and receipt by the customer (recipient), in the case of purchase imported equipment - after the change of ownership (according to the terms of the contract).

If payments for work (services) performed were made in foreign currency, then these volumes are converted into rubles at the rate established by the Central Bank of the Russian Federation at the time the work (services) was performed. Expenses for the purchase of machinery, equipment, and other fixed assets made in foreign currency are converted into rubles at the rate established by the Central Bank on the date of acceptance of the cargo customs declaration for customs clearance, the moment of crossing the border or after the moment of change of owner (under the terms of the contract).

Column 1 does not reflect the costs of acquiring fixed assets that were previously listed on the balance sheets of other legal entities and individuals (except for import acquisitions).

Costs for the acquisition of fixed assets worth no more than 40 thousand rubles are not included in investments in fixed capital if they are reflected in the accounting records as part of inventories. In this case, the cost limitation applies not to individual items, but to the inventory object as a whole (for example, investments in fixed capital reflect the costs of purchasing a computer as a set of combined system unit, monitor, keyboard and mouse; the library collection as a whole, rather than a separate volume).

For budgetary organizations, the cost limit for including a fixed asset item in investments in fixed capital is 3,000 rubles inclusive.

Column 2 identifies investments in the construction of buildings and structures and the purchase of machinery, equipment, production and household equipment, and vehicles included in construction estimates.

Column 3 highlights the costs associated with reconstruction, including the expansion and modernization of fixed assets (including the costs of modernizing an object carried out during a major overhaul), leading to an increase in its initial cost. Accounting for costs associated with the reconstruction of fixed assets is carried out in the manner established for accounting for capital investments.

Column 4 reflects the acquisition of fixed assets not previously taken into account on the balance sheet of organizations (ready-made pavilions, kiosks, mobile trailer houses, etc.), as well as machinery, equipment that does not require installation, tools, inventory that are not included in the estimates for construction (new, reconstruction, including expansion and modernization).

Costs for the purchase of new apartments in residential buildings are not reflected in column 4.

Column 5 reflects the costs of purchasing machinery, equipment, vehicles, buildings and structures that were previously listed as fixed assets from other legal entities and individuals (except for import purchases), at the purchase price excluding VAT. It also reflects the cost of newly constructed fixed assets purchased from the developer. The cost of purchased apartments and unfinished construction projects in column 5 is not taken into account. These costs are shown on lines 15 and 16.

In column 6, the lessee reflects the value of the leased property received under the terms of a financial lease and recorded on an off-balance sheet account.

Column 7 reflects the cost of sold fixed assets at the price of the purchase and sale transaction excluding VAT. The cost of apartments and unfinished construction projects sold in the reporting year is not included in column 7, but is shown on lines 17 and 18.

It should be noted that the data in columns 5 - 7 are not included in the volume of investments in fixed capital and are not reflected in column 1.

Lines 02, 03 and 04 show the costs of construction of buildings and structures, which consist of completed construction work and other capital costs attributable to them (design and survey work, costs (including rent) for the allocation of land plots for construction, etc. .), included when putting the facility into operation in the inventory value of the building (structure). The costs of building construction are shown including the costs of communications inside the building necessary for its operation (the entire heating and sewage system inside the building, the internal gas pipeline network, power and lighting wiring, telephone wiring, ventilation devices for general sanitary purposes, lifts, elevators, etc. ).

Costs for construction and design and survey work are included in the amount of volume actually completed (regardless of the moment of payment) on the basis of a document (certificate) on the cost of work performed (costs), signed by the customer and the organization performing the work. The costs of construction work also include the cost of customer materials used by the construction organization to carry out work in the reporting period and not reflected in the certificate of cost of work performed, signed by the customer and the contractor (performer of the work).

Line 02 reflects the costs of housing construction, i.e. buildings intended for non-temporary residence of people: residential buildings included in the housing stock (general purpose, dormitories, dormitories of boarding schools, institutions for orphans and children without parental care, shelters, homes for the elderly and disabled), residential buildings (premises) not included in the housing stock.

Line 03 shows the costs of construction of non-residential buildings (industrial, agricultural, commercial, administrative, educational, healthcare, etc.).

Line 04 shows the costs of construction of all types of structures.

Line 05 reflects the costs of purchasing machinery and equipment (included and not included in construction estimates), as well as the costs of installing power, handling, pumping and other equipment at the site of its permanent operation, checking and testing the quality of installation (individual testing of individual types of machines and mechanisms and comprehensive dry testing of all types of equipment).

This line also takes into account the cost of machines and equipment received free of charge (from higher organizations, as technical and humanitarian assistance, at the expense of federal target programs) (both new and imported), accepted in accounting as fixed assets.

For equipment for the manufacture of which intermediate settlements are made with its manufacturers based on the degree of readiness of individual components, the amounts accepted for payment by the customer on the basis of reports on the degree of readiness of equipment components are reflected.

This line also reflects the cost of machinery and equipment recorded on account 07 “Equipment for installation”.

Not shown on line 05:

machinery and equipment purchased for resale;

Plumbing and other equipment attributable to the cost of buildings;

Start-up costs: checking the readiness of new production facilities, workshops and units for putting them into operation through comprehensive testing (under load) of all machines and mechanisms (trial operation) with trial production of the products provided for by the project, adjustment of equipment, which are included in the cost of products (works, services) ).

Line 06 from line 05 identifies the costs of purchasing equipment for information and communication technologies:

Equipment for communication systems (including radio communications, radio broadcasting and television), measurement and control equipment, visual and acoustic information display equipment, information storage equipment, office equipment and computer equipment.

Line 07 from line 06 identifies the costs of purchasing computer equipment and office equipment.

Line 08 from line 05 identifies work on the installation of power, handling, pumping and compressor and other technological equipment.

Line 09 reflects the costs of purchasing vehicles. This line also takes into account the cost of vehicles received free of charge (from higher organizations, as technological and humanitarian assistance, at the expense of federal target programs) (in terms of new and imported), accepted in accounting as fixed assets.

Line 10 from line 09 identifies the costs of purchasing passenger cars.

Line 11 reflects the costs of purchasing production and household equipment, including furniture.

Line 12 reflects other investments in fixed capital not listed in lines 02 - 11: costs of compensating losses to land users; costs of exploration drilling and production drilling associated with the production of oil, gas and gas condensate; expenses for planting and growing perennial crops (fruit and berry plantings of all types, landscaping and ornamental plantings, protective and other forest belts, artificial plantings of botanical gardens and other research institutions, etc.); costs for carrying out cultural and technical work on lands that do not require drainage, and for terracing steep slopes; costs for the formation of a working, productive and breeding herd (the cost of adult working, productive and breeding livestock, including the costs of its delivery, the costs of raising young productive and working livestock on the farm transferred to the main herd); costs of acquiring the funds of libraries, specialized organizations of scientific and technical information, archives, museums and other similar institutions; expenses for organizing and conducting contract tenders; costs for the acquisition of weapons (including if the weapon has a dual meaning and can be used in the economic activity of the enterprise), other expenses not listed above and expenses for fixed assets.

Line 13 from line 04, column 1 identifies the installation and dismantling of drilling rigs.

Line 14 from line 01, column 1 identifies the amount of interest paid to the bank for the loan, taken into account as part of investments in fixed capital.

Lines 15 and 16 reflect the costs of purchasing unfinished construction objects (line 15) and apartments in residential buildings (line 16) at the purchase price excluding VAT. On line 16, the data is reflected if the purchased apartment is credited to the organization’s balance sheet and accounted for in account 01 “Fixed Assets”. The cost of apartments transferred into the ownership of private individuals (for example, employees of an organization) relates to current costs and is not reflected in Form N P-2 (invest).

Lines 17 and 18 reflect the cost of sold objects of unfinished construction (line 17) and apartments (line 18) at the price of the purchase and sale transaction excluding VAT.

Line 19 shows the costs of acquisition by legal entities of land plots, environmental management facilities and other non-financial non-current assets.

From line 19, including lines 20 and 21, expenses for the acquisition of land plots (line 20) and environmental management facilities (line 21) are reflected.

Costs for the acquisition of land plots and environmental management facilities are given on the basis of documents issued by state bodies for land resources and land management according to invoices paid or accepted for payment.

These lines do not reflect the costs of acquiring rights to use these objects, which are classified as intellectual property.

On lines 22 - 28, from the total volume of investments in fixed capital reflected on line 01 in column 1, certain types of other capital work and costs are highlighted.

Line 22 reflects the costs of design and survey work for construction (including costs for the examination of pre-project and design documentation, development of tender documentation, costs associated with testing piles carried out by the contractor during the development of project documentation).

Line 23 reflects the costs of exploratory drilling for taking soil samples during construction work, exploratory drilling during geophysical, geological and similar studies, drilling exploration wells for oil, gas and solid minerals (including alluvial deposits), including offshore zone of seas and oceans.

Line 24 reflects the costs of drilling production wells for the production of oil, gas and gas condensate.

Line 25 shows the costs of forming a working, productive and breeding herd.

Line 26 shows the costs of planting and growing perennial crops (fruit and berry plantings of all types, landscaping and decorative plantings, protective and other forest belts, artificial plantings of botanical gardens and other research institutions, etc.).

Line 27 shows the costs of acquiring funds from libraries, specialized organizations of scientific and technical information, archives, museums and other similar institutions.

Line 28 shows the costs of purchasing animals for zoos and similar institutions, service and guard dogs.

3. Line 29 reflects information on the distribution of investments in fixed capital shown on line 01 in column 1 by sources of financing.

Column 1 reflects the own funds of legal entities aimed at investment (profit, depreciation for the complete restoration of fixed assets, funds from reserve funds, contributions of founders to the authorized capital of the organization aimed at investing in fixed capital, funds paid by insurance authorities in the form of compensation for losses from accidents, natural disasters, costs for the formation of the main herd, carried out at the expense of funds from the main activity, etc.). From the total volume of the organization's own funds, investments made at the expense of profits are highlighted in column 2, and in column 3 - through depreciation charges.

Column 4 shows the funds raised.

Column 5 lists investments made through bank loans; column 6 highlights investments made through loans from foreign banks.

Column 7 shows investments made using borrowed funds from other organizations (except banks).

Column 8 reflects investments made from budgets of all levels: federal, constituent entities of the Russian Federation, local (including funds from targeted budget funds). Budget funds allocated on a repayable basis are also reflected in this line.

Investments in fixed capital, carried out at the expense of funds from national projects, funds from birth certificates and maternity capital, are included in the federal budget and are reflected in columns 8 and 9.

Column 8 allocates funds from the federal budget (column 9), funds from the budgets of the constituent entities of the Russian Federation (column 10) and funds from local budgets (column 11).

Column 12 shows investments made at the expense of extra-budgetary funds (the pension fund of the Russian Federation, the social insurance fund of the Russian Federation, compulsory health insurance funds, etc.).

Column 13 reflects investments made at the expense of other attracted sources of investment not listed in columns 5 - 12, including investments allocated from them at the expense of funds received from higher organizations (including holding and joint-stock companies, industrial financial groups on a free basis) (column 14), funds from the issue of corporate bonds (column 15) and from the issue of shares (column 16).

Column 13 also reflects funds received by non-profit organizations from the provision of paid services and aimed at investing in fixed capital.

For the free lines, a complete breakdown of the data in line 29 by type of economic activity is provided in accordance with the All-Russian Classifier of Types of Economic Activities (OKVED), based on the purpose of fixed assets, i.e. the field of activity in which they will operate.

For example, if a brick production workshop is being built, then data on such an object is reflected in activity type 26.40 “production of bricks, tiles and other building products from baked clay”, construction of residential buildings - in activity type 70.32.1 “housing management” , construction of secondary schools - by type of activity 80.21.2 “secondary (complete) general education”, etc. OKVED codes 45.11 - 45.50 show the costs of creating and further developing the material and technical base of construction departments.

The acquisition of ships is reflected by type of economic activity 61 "water transport activities", airliners - 62 "air and space transport activities", cars, trolleybuses, buses, construction of pipelines, oil pipelines - 60 "land transport activities", road construction - 63.21.22 "operation of public roads".

The construction of public utility facilities is reflected by type of activity 40.22.1 "distribution of gaseous fuel", 40.30.3 "distribution of steam and hot water", 40.30.5 "activities to ensure the operability of heating networks", 41.00.2 "distribution of water", 90.01 " collection and treatment of wastewater."

Section 3 reflects information about the funds of organizations and the population invested in the construction of objects on the basis of agreements for participation in shared construction, drawn up in accordance with Federal Law of December 30, 2004 N 214-FZ “On participation in shared construction of apartment buildings and other objects real estate".

Line 30 reflects the total amount of funds of organizations and the population. Line 31 of line 30 allocates funds from the population for the construction of residential buildings and apartments in multi-apartment residential buildings.

Gr. 13 (gr. 14 + gr. 15 + gr. 16) for all lines

Page 29 = sum of data for free lines in all columns

Gr. 1 page 01 section 1 = (column 1 + group 4) on page 29 section 2

“Information on investments in non-financial assets” is the name of the statistical observation form No. P-2, approved by Rosstat order No. 427 dated August 15, 2016 (as amended on August 30, 2017) and used in 2017. We will tell you further about who and how to fill out information on Form P-2.

Who submits information on form P-2

This form is filled out and submitted, regardless of the type of activity, by organizations of all forms of ownership, commercial and non-profit, as well as religious. Only small businesses are not required to submit Form P-2.

If the organization has separate divisions, information is filled out separately for each of them, with the exception of the information for the head office.

Bankrupt organizations that have entered into bankruptcy proceedings are not exempt from submitting information - they must submit Form P-2 until the moment of their liquidation.

Form P-2 is quarterly, and the information in it must be reflected on an accrual basis from the beginning of the year. The completed information is sent to the territorial body of Rosstat at the location of the legal entity and its “isolations”. The deadline for submitting form P-2 is the 20th day of the month after the end of the quarter, and the annual form is submitted no later than February 8 of the following year.

Form P-2 (quarterly) 2017: filling out procedure

Detailed information on how to fill out Form P-2 is contained in the Instructions attached to Rosstat Order No. 427 (Appendix No. 16). It also contains control ratios by which you need to check the P-2 form after filling it out.

The form consists of a title page and two sections. Filling out the title is quite standard: it includes an indication of the reporting period, the full name of the organization, a short name (in brackets), the name of a separate unit, postal and actual address, OKPO code.

Two sections of the form contain numerical indicators, which are indicated in thousands of rubles.

Section 1 “Investments in non-financial assets”

This section is devoted to investments in fixed capital and non-produced non-financial assets, reflected by periods of the reporting year and quarter, and for the same periods of the previous year.

In form P-2, investment in fixed capital is allocated to lines 01-16, which reflect investments in:

• residential and non-residential buildings, premises, structures,
• vehicles,
• ICT equipment,
• other equipment, household supplies, etc.,
• expenses for land improvement,
• objects of intellectual property by type (software, databases, scientific developments, works of literature, art, etc.),
• other investments, of which the costs of agricultural enterprises are separately identified.

The total amount of investment in fixed capital is indicated on line 01, and in lines 17-19 this amount is indicated broken down by type of activity of the enterprise.

Section 2 “Sources of Investment”

Here, information about investments made in fixed capital and non-financial assets must be provided by source of investment: investment was made from own or borrowed funds. For funds raised, you must indicate where the organization received them from:

• bank loans,
• loans from other legal entities,
• foreign investment,
• funds from state budgets of different levels,
• off-budget state funds,
• funds raised for shared construction, including those received from individuals,
• other means.

Form P-2 (invest)

In addition to the quarterly form P-2, at the end of 2017, the annual form P-2 (invest), approved by Rosstat order No. 562 dated August 30, 2017, must be submitted to the statistical authorities. The same persons must fill out the annual report, and its main content echoes the quarterly form P-2. The difference between this form and the quarterly form is a more detailed breakdown of all investment indicators.

Among the main reporting documents that organizations submit to the local branch of Rosstat, Form P-2 reflects data on investments in so-called non-financial assets. Learn how to correctly fill out the reporting document, the deadlines for its submission and other important nuances - right now.

When conducting business activities, enterprises earn a certain profit using their assets. Assets can be of either a financial or non-financial nature. The last type includes:

• fixed assets – they are used more than once or regularly over a fairly long period (at least 12 months);
• working capital inventories - commodity assets that are retained for future sales, as well as for production processes (for example, raw materials) or for resale at a better price to counterparties;
• valuables are expensive products that are usually not subject to wear and tear (depreciation) and are purchased not for further sale or use in production, but to save savings (a classic example is precious metals and products made from them).

Thus, non-financial assets include all the tangible property of a company that has the potential to generate profit.

Absolutely all companies are required to fill it out:

• firms, joint stock companies, small and large enterprises;
• public associations;
• individual entrepreneurs;
• religious organizations.

The only exceptions are the so-called small businesses- that is, these are companies in which the number of employees is no more than 100 people, and the revenue for the year is within the limit of 1000 minimum wages (currently the amount of 1 minimum wage is 7800 rubles).

If until 2016 there were actually two types of forms used - the so-called invest and short, then at the moment the short has been abolished. Therefore, now all companies fill out exclusively one type of document - investment.

Form and example

The reporting document on investments in non-financial assets consists of a title page of two sections. Form P-11 is approved by Rosstat and is the same for all cases, regardless of the form of ownership, number of employees, annual revenue turnover, etc. The document form is presented below.

And here is a ready-made example of filling, which you can use as a guide.

Filling rules

The form consists of 3 sections, each of which has its own comments. They are discussed briefly below.

Title page

All information about the reporting company is filled in here:

• address – exact and detailed postal address, including region and postal code; This means the legal address (the one that is written in the documents) - and, if necessary, the actual address is entered in the second line;
• the name of the company is indicated in exactly the same form as it is given in the constituent documentation; then the short name is indicated in brackets;
• codes are entered in accordance with the accepted OKPO system

Section 1

It is necessary to reflect all information about investments for the reporting period related to investments in fixed capital, as well as non-productive assets (i.e. those that were not obtained as a result of production). All data is provided excluding VAT.

Features of filling out the columns are as follows:

1. In 1 and 2, you need to provide figures in accordance with real prices relevant for the reporting quarter.
2. In 3 and 4 – prices that were current during the corresponding quarter of the previous year.
3. In 2 – for the quarter for which the report is being conducted.
4. In 4 – for the quarter, which corresponds to the same period of the previous year.

When filling out the lines, it is necessary to take into account such nuances.

Section 2

It provides detailed information on sources of investment.

Procedure for submitting a document

Form P-2 can be submitted in two ways:

1. Via email.
2. By regular letter or by courier (it is important to receive notification of delivery).

In this case, the document is always submitted to the Rosstat branch that geographically corresponds to the legal address of the company. The total number of these reports must be equal to the number of separate divisions of the company, data for which is provided separately. Such structures mean separate workplaces located remotely from the main office. In this case, the period of work must exceed one month. However, if all units are located under a single postal address, they are considered as one entity. Accordingly, you only need to fill out one form.

NOTE. Even if a separate division does not have an official status from the company’s point of view (i.e. it is not reflected in this way in internal documentation), inspectors may recognize it as such in fact, so you will have to fill it out for it too.

Statistical reporting forms for construction, investments in non-financial assets and housing and communal services have been updated, including:

annual report for 2017 – No. P-2 (invest) “Information on investment activities.”

monthly from the report for January 2018 and annual from the report for 2018 - No. C-1 “Information on the commissioning of buildings and structures”;

quarterly from the report for January - March 2018 - No. P-2 "Information on investments in non-financial assets."

The previous forms, approved by Rosstat order No. 427 dated August 15, 2016, have been canceled, as well as other forms approved by the same order:

No. DAFL "Survey of the business activity of an organization operating in the field of financial leasing";

No. 1-KH "Information on the improvement of urban settlements";

No. 12-construction "Information on the availability of main construction machines";

No. 1-permit “Information on issued construction permits and permits to put objects into operation”;

No. Individual housing construction "Information on residential buildings built by the population."

Form No. P-2 (invest)

All organizations - commercial and non-profit (including religious, as well as branches, representative offices and divisions of foreign organizations operating in Russia), except for small entities, must fill out and submit form No. P-2 (invest) for 2017 no later than 04/01/2018 entrepreneurship.

In the new edition of the form, the composition of the indicators in subsection 1.1 “Information on investments in fixed assets” has been significantly changed. In subsection 1.2 “Composition of other capital works and costs”, data on the new list of indicators should be broken down:

• including buildings (including dwellings) and structures;

  including others;

  from column 1 costs included in the consolidated estimate.

Form No. P-2 (invest) 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:

________________

* 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).

Form No. S-1

Organizations of all types of economic activities engaged in the construction and commissioning of facilities that have been issued permission to commission capital construction projects must complete and submit form No. C-1 for January 2018 - including branches, representative offices and divisions of existing foreign organizations on the territory of Russia. Legal entities that do not carry out such activities are not required to submit Form No. C-1.

Form No. C-1 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).

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. P-2

All organizations - commercial and non-profit (including religious, as well as branches, representative offices and divisions of foreign organizations operating in Russia), except for small entities, must fill out and submit form No. P-2 for January - March 2018 no later than 04/20/2018 entrepreneurship.

Form No. P-2 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).

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

In conclusion…

Among others, the previous editions of the forms were canceled:

No. 4-housing fund "Information on the provision of residential premises to citizens", No. DAS "Survey of the business activity of a construction organization", approved by Rosstat order No. 327 dated July 17, 2015;

No. IAP "Survey of investment activity of organizations", approved by Rosstat order No. 548 dated 09/04/2014.

Expert "NA" T.N. Tochkina

Order of the Federal State Statistics Service
No. 562 from 08/30/2017

ON APPROVAL OF STATISTICAL INSTRUMENTS FOR ORGANIZING FEDERAL STATISTICAL SUPERVISION OF CONSTRUCTION, INVESTMENTS IN NON-FINANCIAL ASSETS AND HOUSING AND COMMUNAL SERVICES

In accordance with subclause 5.5 of the Regulations on the Federal State Statistics Service, approved by Decree of the Government of the Russian Federation dated June 2, 2008 N 420, and in pursuance of the Federal Statistical Work Plan approved by Decree of the Government of the Russian Federation dated May 6, 2008 N 671-r, I order:

1. Approve the attached forms of federal statistical observation with instructions for filling them out and put them into effect:

per annum from the 2017 report:

N DAFL "Survey of the business activity of an organization operating in the field of financial leasing" (Appendix No. 1);

N P-2 (invest) “Information on investment activities” (Appendix No. 2);

N 1-KH "Information on the improvement of urban settlements" (Appendix No. 3);

paragraph excluded. - Order of Rosstat dated 09/05/2017 N 570;

No. 4-housing fund “Information on the provision of residential premises to citizens” (Appendix No. 5);

N 12-construction “Information on the availability of main construction machines” (Appendix N 6);

N IAP "Survey of investment activity of organizations" (Appendix No. 4);

(paragraph introduced by Rosstat Order dated 09/05/2017 N 570)

monthly from the report for January 2018, annual from the report for 2018:

N Individual housing construction "Information on residential buildings built by the population" (Appendix No. 7);

N C-1 "Information on the commissioning of buildings and structures" (Appendix No. 8);

monthly from the January 2018 report:

N 1-permit “Information on issued construction permits and permits to put objects into operation” (Appendix No. 9);

quarterly from the report for January - March 2018:

N P-2 “Information on investments in non-financial assets” (Appendix No. 10);

quarterly from the report for the first quarter of 2018:

N DAS "Survey of business activity of a construction organization" (Appendix No. 11).

2. Establish the provision of data on the federal statistical observation forms specified in paragraph 1 of this order to the addresses and within the time limits established in these forms.

3. With the introduction of the statistical tools specified in paragraph 1 of this order, the following shall be declared invalid:

Appendix No. 1 "Federal Statistical Observation Form No. DAFL "Survey of the Business Activity of an Organization Operating in the Field of Financial Leasing", Appendix No. 2 "Federal Statistical Observation Form No. P-2 (invest) "Information on Investment Activities"; Appendix N 9 "Federal Statistical Observation Form N 1-KH "Information on the Improvement of Urban Settlements"; Appendix N 11 "Federal Statistical Observation Form N 12-Construction "Information on the Availability of Basic Construction Machines", Appendix N 12 "Federal Statistical Observation Form" N 1-permit “Information on issued construction permits and permits to put objects into operation”, Appendix N 13 “Federal statistical observation form N Individual Housing Construction “Information on residential buildings built by the population”, Appendix N 14 “Federal statistical observation form N C- 1 “Information on the commissioning of buildings and structures”, Appendix No. 16 “Federal statistical observation form No. P-2 “Information on investments in non-financial assets”, approved by Rosstat order No. 427 dated August 15, 2016;

Appendix No. 9 "Federal Statistical Observation Form No. 4-Housing Fund "Information on the provision of residential premises to citizens", Appendix No. 15 "Federal Statistical Observation Form No. DAS "Survey of Business Activity of a Construction Organization", approved by Rosstat Order No. 327 dated July 17, 2015 ;

Appendix No. 12 “Federal Statistical Observation Form No. IAP “Survey of Investment Activity of Organizations”, approved by Rosstat Order No. 548 dated September 4, 2014.

Acting Head of the Federal State Statistics Service G.K. OKSENOIT

The short designation P-2 hides a statistical type of reporting, namely, a form of reporting by enterprises and organizations of any form of ownership on investments in non-financial assets to Rosstat. The document is not mandatory for all companies; in particular, representatives of small businesses may not submit it, as well as individual entrepreneurs.

Based on incoming reports, Rosstat gets an idea of ​​the dynamics of investment by medium and large companies from different sectors of the economy in all kinds of non-financial assets.

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Who should fill out the form?

The responsibility for filling out form P-2 rests, as a rule, with a specialist in the accounting department, who must have at least a minimum level of knowledge about the all-Russian types of various classifications (since their codes are used in the document), as well as have a complete understanding of investment activities companies.

Features of filling out the document

This report has a standard unified form, so providing the necessary information in any other format is not allowed (but note that Rosstat periodically makes some changes to it, so they need to be monitored from time to time).

Form P-2 can be roughly divided into three parts:

1. the first includes data on the enterprise reporting to the statistical accounting service,
2. the second contains basic information about investments,
3. and the third is of a certification nature.

The document consists of several tables into which individual numerical values ​​are entered.

Form P-2 refers to regular reporting documentation and must be submitted quarterly, and information for reporting periods should be entered cumulative total. If the company has branches and separate divisions, these reports should also be submitted for them, and for each structure separately.

The deadline for submitting the statistical form P-2 is until the 20th day of the month following the reporting period.

If during the reporting period there was reorganization or closure (liquidation) of a company obligated to submit a report in form P-2 to Rosstat, then it should still be completed for the entire period of work, up to the moment of reorganization or closure.

The same should be done in cases where the organization, for some reason, temporarily did not operate- she is obliged to provide a report on a general basis, but with a note about the time when exactly she did not work (i.e., indicating specific dates).

Instructions for filling out form P-2

Title page

First, a title page is drawn up, on which the reporting period (name of month and year) is entered in the required line, as well as information about the company that holds the report: its full name (according to the constituent documents), address (if necessary, legal and actual). The code according to OKPO (All-Russian Classifier of Enterprises and Organizations) and the code according to OKVED (All-Russian Classifier of Types of Economic Activities) are also entered here - these data can also be found in the registration documentation of the company.

First section

The first section, which opens the main part, contains actual information about investments in non-financial assets. This concept refers to various economic and financial transactions:

1. acquisition of land, buildings and structures, vehicles,
2. production costs, materials, inventory,
3. objects of intellectual property,
4. scientific research, etc.

The exact amounts of investments are entered into the corresponding rows of the table, taking into account the types of activities of the enterprise (for this, the OKVED code is indicated in the required column).

The last two rows of the table are presented separately and include information on the costs incurred for the acquisition of unfinished buildings, machinery and equipment (as part of fixed assets) that were used from other legal entities.

Second section

The second section concerns sources of investment. They are divided into two types:

1. own funds of an enterprise or organization,
2. as well as those attracted from outside.

The latter may include loans, bank loans, subsidies from the state budget at various levels, personal funds of individuals, equity investments of other companies, etc.

Finally, the document must be signed by the person who is responsible for the accuracy of the information provided in this report. Usually this is the head of the organization. His position (director, general director, etc.), last name, first name, patronymic (acting in the form of initials) and signature are entered in the table. Below are contact details (so that, if necessary, the specialist receiving the reports can easily contact a representative of the company), as well as the date the document was completed.