Statistical form f 11. Taxes and economic activities

30.09.2019

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Not later than 03.04.2017, organizations (except for small businesses and non-profit organizations) must submit to the territorial body of Rosstat for 2016 "Information on the availability and movement of fixed assets (funds) and other non-financial assets" (form No. 11). We will tell you how to fill out this form in our consultation.

Filling out form 11 in statistics

You can download the form for filling in Excel.

Form No. 11 consists of a title page and four sections:

I "Availability, movement and composition of fixed assets";
II "Availability of fixed assets";
III "Fixed assets that are not depreciated";
IV "Information about geographically separate subdivisions".

Instructions for filling out Form No. 11 were approved by Order of Rosstat No. 563 dated November 24, 2015.

When filling out form No. 11, it is necessary to be guided by the principles of accounting for fixed assets (clause 3 of the Instructions, approved by the Order of Rosstat No. 563 dated November 24, 2015), intangible and other assets (for example, R&D expenses).

At the same time, for the classification of fixed assets in the form No. 11 for 2016, it is necessary to use the all-Russian classifier of fixed assets (OKOF) OK 013-94 (approved by the Resolution of the State Standard of Russia No. 359 dated 26.12.1994).

In the report for 2017, it will be necessary to use it already (approved by Rosstandart order of 12.12.2014 No. 2018-st).

What fixed assets are reflected in the form number 11

For the purpose of filling out Form 11, the following assets are included in the fixed assets, reflected in the balance sheet:

from the group of articles "Fixed assets": article "Buildings, machinery, equipment and other fixed assets", article "Construction in progress", in the part of objects intended for own use or paid by the customer;
profitable investments in material assets;
tangible search assets;
from the group of articles "Intangible assets": assets related to intellectual property, objects of intellectual activity, the use of which is limited by legal or other protection;
research and development results;
intangible exploration assets (with the exception of those related in statistics to non-produced assets).

Fixed assets also include assets for which the organization does not have exclusive rights, which are accounted for off the balance sheet on the "Intangible Assets Received for Use" account (in the full amount of expenses for the creation, acquisition of these objects, installation of software, etc.) , are reflected on account 97 "Deferred expenses" and the cost of which is written off to expenses during the entire period of use.

In connection with the introduction of the federal accounting standard "Fixed assets" for the public sector of the economy, Rosstat has made changes to the statistical reporting form 11, short, mandatory for all non-profit organizations.

We describe the adjustments made in the form 11 in short. Read how to fill out a reporting table and distribute fixed assets by type of activity. Download the blank form of the new 11 short form in 2018-2019.

Recent changes on Form 11 in brief

In 2018, Rosstat issued order No. 449 of 07/19/2018, which presents a new form 11 short (Appendix No. 2) for the report on fixed assets for 2018. The changes affected column 1 "Name of indicators" of section 1.

A new line "Machines, equipment and vehicles" has been introduced, which is detailed according to the following components:

vehicles;
telecommunication and computer equipment;
other equipment, including household inventory.

Added the line "Biological resources", detailed by the type of origin of the resources:

animal;
vegetable.

Who Submits Form 11 Brief

The title page of the report indicates that it is provided by non-profit organizations engaged in any type of economic activity. Their main purpose, in accordance with the law of 7-FZ, cannot be the extraction of profit and its distribution among the participants. Non-profit organizations include:

state, budgetary and autonomous institutions;
public or religious associations;
state and municipal authorities;
charitable and other foundations;
associations and unions of legal entities;
consumer cooperation organizations conducting costly activities: housing construction, summer cottages, horticultural cooperatives.

If a legal entity has separate subdivisions located in the same constituent entity of the Russian Federation as the parent organization, the report is submitted one with filling in sheet 4. Subdivisions located in another region report separately. In the report of the head legal entity, data on them is not shown.

In 2019, some institutions must fill out a new form No. 11-FSS "Information on the service life of fixed assets objects for 2018" at a time:

For the procedure for filling out the new 11-FSS form, see the instructions.

Find out what reports your organization needs to submit to Rosstat according to TIN, OGRN and OKPO in our article.

What is reflected in the form 11 in brief

The report on the availability and movement of fixed assets for individual groups of fixed assets and for a legal entity as a whole shows the following data:

Increases and decreases in the carrying amount for the year, broken down according to the reasons for the changes.
Availability of fixed assets at the end of the reporting period at full and residual value.
Depreciation accrued for the year.
Depreciation on liquidated fixed assets.

The following information is provided for reference:

the cost of fixed assets used to protect the environment;
the average age of the equipment included in the report;
the cost of unfinished fixed assets;
the average annual book value of all fixed assets;
other data.

Section II reflects information on the available separate subdivisions.

The order of reflection of the OS in form 11 is short

The report shows data for all fixed assets with the exception of:

Recorded on the off-balance sheet worth up to 3000 rubles. inclusive.
Recorded on the balance sheet worth up to 20,000 rubles. inclusive.
Recorded on the balance sheet with a value of 20,000 rubles. up to 40,000 rubles put into operation after January 1, 2011.

Taking into account that the new federal standard assumes attribution to the out-of-balance when commissioning fixed assets at a price of up to 10,000 rubles. and the accrual of 100% depreciation on objects with a cost of 10,000 rubles. up to RUB 100,000, you should expect an adjustment in the instructions for completing Form 11 Brief for 2018.

The leased property is included in the report of that party to the agreement (lessor or lessee), which takes it into account on the balance sheet. The property received or transferred for use, which is on the balance sheet, is not shown at 11. It is impossible to reflect in the report and fixed assets that have not been put into operation.

The deadline for completing Form 11 is short

The report on the presence and movement of fixed assets is provided to the territorial body of Rosstat in form 11, short, until April 1, inclusive of the year following the calculated one. Unlike tax reporting, statistical forms do not have strict criteria and requirements for the method of submission: in paper or electronic form. Based on Art. 8 of Law 282-FZ, respondents can independently choose the method of transmission that is acceptable to them:

in paper form in person;
through a representative;
shipment by Russian post;
direction through telecommunication communication channels.

If there are no indicators of the form for the reporting year, you should provide a zero report or an official letter indicating the reasons for not submitting reports.

Sample form filling 11 short

See and download an example of filling out the 11 short form for 2018 in 2019:

The procedure for filling out the form 11

Line 01 of Section 1 takes into account the cost of all OS of the organization that are in its rights:

property;
operational management;
economic management;
operating or finance lease.

The OS should be distributed along lines from 02 to 14 on the basis of the OKOF, in effect from 01/01/2017 (Rosstandart order No. 2018st of 12/12/2014).

On lines 15-17, the OS is deciphered according to the main and auxiliary types of activity. Only one-letter OKVED2 codes are taken into account. The lower levels of the classifier in the form 11 short are not taken into account. The OS of the organization is distributed by type of activity, not by individual objects, but by structural divisions. The predominant nature of the activity of the structural unit is determined, and all the OS in it refer to the selected OKVED2 code.

The main type of activity, the data for which is reflected in line 15, is determined by:

for public authorities, government agencies, public organizations on the basis of statutory documents;
for other non-profit organizations - by the highest percentage of employed employees to the total headcount.

For ancillary activities, you can add lines in the form. Leased fixed assets are accounted for in accordance with the OKVED2 of the lessee.

Column 3 reflects:

acceptance for accounting of the acquired or received free of charge fixed assets;
the costs of reconstruction and modernization, which increased the book value.

Other receipts reflected in column 4 are acquisitions in the secondary market, including transfers from balance to balance.

Column 5 shows the cost of fixed assets written off in the current year and subject to liquidation. Fixed assets transferred for further use are not taken into account. The cost of fixed assets liquidated as a result of force majeure is highlighted in column 6. Other disposal in column 7 is the sale, transfer, shortage of fixed assets.

Column 8 indicates the book value of the fixed assets at the end of the reporting period, and in column 9 - the residual value, less depreciation accrued from the beginning of operation. For completely worn out, but not written off OS, the indicator of column 9 is 0.

Column 10 reflects the depreciation accrued during the calendar year in the accounting of the reporting organization for all fixed assets, including retired ones. Column 11 shows depreciation accrued for the entire service life of fixed assets liquidated in the reporting year, the cost of which is shown in column 5. The deviation between the indicators of these columns should be small, since fixed assets worn out by 100% are mostly liquidated. In case of significant discrepancies, explanations should be provided to the territorial office of Rosstat.

To exclude user questions regarding the errors of the standard regulated report mentioned above, we immediately note that they consist in the incorrect filling of columns 5, 6, 7 and 11 of the report and are determined by the incorrectness of the algorithm used. A fragment of this algorithm as a part of the request is shown in Fig. 2 and is located in the procedure GetFillTableFillData11K (ReportParameters) common module Filling Regulated ReportingServer BGU 8 configuration, release 1.0.45.3 and higher. The fragment of the algorithm contains two conditions for the distribution of the calculated indicators of the tabular section of the report in columns 5, 6, 7 and 11:

Cost_Expense.Amount = IS NULL (Depreciation_Income.Amount, 0) ( condition for graphs 5, 6, 7, 11)

Cost_Expense.KEC = & KEKCrash(condition for column 6).

These conditions are based on two typical accounting entries for writing off fixed assets (intangible assets):

Debit 010400410 (010439420) Credit 10100410 (010230420) The amount of accumulated depreciation of the object

Debit 040120273 Credit 10100410 (010230420) The amount of the residual value of the object

The first of these conditions says that a part of the value of an asset (intangible asset), equal to the amount of accumulated depreciation, which is written off by the first entry, can fall into both column 5 and column 7. The second condition is equivalent to equality:

KEK expense = 273 (extraordinary expenses on transactions with assets),

and says that the residual value of the object being written off falls into column 6 when the economic classification code of the expense (KEC) of the object is equal to the code 273 (natural disasters, catastrophes, etc.). However, for objects with redeemed value, this condition does not make sense at all, since for them the residual value is zero, and there is no second posting, and for objects with outstanding value, the CEC of the loan turnover is always equal to the code 410, so this condition does not work either.

The actually described incorrectness of the algorithm is manifested in the fact that when automatically filling out a standard regulated report by clicking the "Fill" button, all calculated indicators of disposal of fixed assets (intangible assets) are reflected only in column 7, and do not fall into columns 5 and 6, which contradicts the requirements of paragraphs 12, 13, 14 of the Instructions of Rosstat No. 563 of November 24, 2015 and No. 756 of November 30, 2016 on the procedure for filling in columns 5, 6, 7.

The published report is free from the indicated drawback, implemented as external processing on a regular form (file RegulatedReportStatistics11K.erf) and has the following features.

1) The report is intended for the preparation of Form 11 (short) for 2016 in the environment of BSU 8, revision 1.0 on the 1C: Enterprise 8.3 platform.

2) When you run the report, the start window opens (Fig. 1), which allows you to select:

a) the reporting organization (legal entity);

b) the executor (the official responsible for the provision of statistical information);

c) date of signature.

3) By clicking the "Fill" button on the command panel of the form (Fig. 3), automatic calculation and filling takes place according to the data of the BSU 8 information base:

a) indicators of all cells of the tabular part of the form in lines 01-15 and columns 3-11 (Fig. 4);

b) indicators of the "Reference" section in lines 20, 21, 22, 23, 34, 35 (Fig. 5);

c) indicators of the section "Territorially separate subdivisions" (including line 36) - for the parent organization (Fig. 6).

4) By clicking the "Check OKOF" button (Fig. 3), you can check the compliance of OKOF codes and accounting accounts of fixed assets (intangible assets), which allows you to avoid data inconsistencies in statistical and accounting records. If such inconsistencies are found, then it is recommended to make corrections to the information base of BSU 8, and only then start calculating the indicators of the reporting form.

5) By clicking on the "Check KS" button, a number of mandatory control ratios are checked before saving the report. If some control ratios are not met, information about this is displayed in the message window.

6) The algorithm for calculating the indicators of columns 5, 6, 7, 11 of the tabular part of Form 11 (short) is based on taking into account the types of movement of fixed assets and is described in detail in our publication. We only note briefly that, according to this algorithm, the indicators of physically liquidated objects with types of movement fall into column 5: "Written off for the needs of the institution", "Disposed of due to damage", "Disposed of due to emergencies", column 6 - only with the type of movement “Retired due to emergencies”, and in column 7 - indicators for all other types of traffic.

The reporting form is registered in the configuration in a standard way through the BSU 8 main menu items: "Service" - "Additional reports and processing" - "Additional external reports". After registration, the reporting form appears in the list of regulated reports in the "Statistics" section as "Form 11 (short) (external)", and can be launched, filled in, saved and uploaded in the same way as any other regulated report.

The reporting form can also be launched as an external file through the "Files" - "Open" items of the main menu of BSU 8. However, there may be difficulties with its registration in the infobase, which will make the saving and unloading functions unavailable.

New form "Information on the availability and movement of fixed assets (funds) of non-profit organizations (form 11 short)" officially approved by the document Order of Rosstat dated 07.19.2018 N 449.

More details about the application of the OKUD 0602002 form:

Statistical forms for fixed assets: what has changed?
...); - 11 (brief) "Information on the availability and movement of fixed assets (funds) of non-profit organizations" (the form and instructions for filling it out are given in Appendix 2); - 11 (transaction) “Information about transactions ... 9 - 12). The rest of the form remains the same. Form 11 (short) "Information on the availability and movement of fixed assets (funds) of non-profit organizations" Comparing Form 11 (short), approved by Order No. 449 ...
Review of changes in legislation in June 2016
Forms of reports: No. 11 "Information on the availability and movement of fixed assets (funds) and other non-financial assets"; No. 11 (brief) "Information on the availability and movement of fixed assets (funds) of non-profit organizations"; No. 11 (transaction) "Information about ...
On new instructions for filling out statistical forms N 11 and 11 (brief) - information on the availability and movement of fixed assets
...;, N 11 (short) "Information on the availability and movement of fixed assets (funds) of non-profit organizations" Updated instructions for filling out statistical forms N 11 and 11 (short), which ... funds (funds) and ...
On new statistical reporting forms on the availability and movement of fixed assets (funds) and other non-financial assets
For the presence and movement of fixed assets (funds) and other non-financial assets "Updated statistical forms, which provide information on the availability and movement of fixed assets (funds) and ... 11" Information on the availability and movement of fixed assets (funds) and other non-financial assets "(provided on April 1); N 11 (short)" Information on the availability and movement of fixed assets (funds) of non-profit organizations ...
On clarification of the procedure for filling out statistical forms N 11 and N 11 (brief) - according to information about the OS
Observations N 11 "Information on the availability and movement of fixed assets (funds) and other non-financial assets", N 11 (brief) "Information on the availability and movement of fixed assets (funds) of non-profit organizations" ... the procedure for filling out statistical forms N 11 and N 11 (short), which provide information on the availability and movement of fixed assets (funds) .In particular ...
Rosstat approved 5 new forms of federal statistical observation, submitted since 2016
Annual report forms: N 11 "Information on the availability and movement of fixed assets (funds) and other non-financial assets"; N 11 (short) "Information on the availability and movement of fixed assets (funds) of non-profit organizations ..."; N 11 (deal) "Information about ...
On new annual forms of statistical reporting on fixed assets and other non-financial assets
For the presence and movement of fixed assets (funds) and other non-financial assets (forms N 11, N 11 (short), N 11 (transaction), N 11-NA ... of the report for 2017: Form N 11 "Information on the availability and movement of fixed assets (funds) and other non-financial assets "... April. Form No. 11 (short)" Information on the availability and movement of fixed assets (funds) of non-profit organizations "are submitted to Rosstat by legal entities - non-profit organizations carrying out ...
Rosstat has again updated the forms for reporting on fixed assets and other assets
449, Rosstat approved updated reporting forms on the availability and movement of fixed assets (funds) and other non-financial assets. These are ... annual forms that will be applied starting ...; Information on the availability and movement of fixed assets (funds) and other non-financial assets "; N 11 (short)" Information on the availability and movement of fixed assets (funds) of non-profit organizations " ; N 11 (deal) "Information about ...
Rosstat has updated the instructions for filling out the form of the report on fixed assets
Filling out forms No. 11 "Information on the presence and movement of fixed assets (funds) and other non-financial assets" and No. 11 (short) "Information on the presence and movement of fixed assets (funds) of non-profit organizations" ... form No. 11 (short), and they do not report on the form No. 11. Organizations on the simplified tax system fill out and submit the form ... N 11 ...
Rosstat has corrected the procedure for filling out statistic forms for fixed assets - N 11 and N 11 (short)
Statform: N 11 "Information on the presence and movement of fixed assets (funds) and other non-financial assets" N 11 (brief) "Information on the availability and movement of fixed assets (funds) of non-profit organizations" ... filling in the code part of the title page of forms, a lot of other amendments.
Updated statistical reporting forms on fixed assets and other non-financial assets
Rosstat approved new reporting forms on the availability and movement of fixed assets (funds) and other non-financial assets. Forms are put into effect ..., forms: N 11 "Information on the availability and movement of fixed assets (funds) and other non-financial assets" (all commercial organizations hand over, ... N 11 (short) "Information on the availability and movement of fixed assets (funds) of non-profit organizations "(leased by non-profit organizations); N 11 (transaction)" Information on transactions with fixed assets on ...
Updated statistical reporting forms on fixed assets and non-financial assets
Observing the availability and movement of fixed assets (funds) and other non-financial assets. New forms have been established: N 11 "Information on the availability and movement of fixed assets (funds) and other ... reports for 2016); N 11 (short)" Information on the availability and movement of fixed assets (funds) of non-profit organizations "(annual, introduced from ...

Submitting form 11-statistics (general) is mandatory for all companies, except for NPOs, small and micro-enterprises. NPOs submit Form No. 11 in a short form. If the company does not have indicators for the reporting year, then it must still submit the form with zero values or send a letter explaining the absence of activity to the Federal State Statistics Service.

Judging by the changes in regulations (Rosstat order of 19.07.2018 No. 449) - that Form 11 statistics of 2018 was introduced - the deadlines have not changed. The deadline for submitting the report was April 1. For 2017, reports were accepted until April 2, 2018, since the last day of delivery fell on Sunday. Those who do not submit the form before this date await the sanctions provided for in Art. 13.19 of the Administrative Code of the Russian Federation.

The application to form 11-statistics (transaction) is submitted before June 15 of the year that follows the reporting year. Form No. 11 (deal) contains information on sales made in the secondary market and on all operations on the lease of fixed assets (hereinafter referred to as “OF”) made by the respondents.

Form 11-HA, however, must be submitted by June 30th. This reporting reflects information on transactions for the alienation of entire property complexes (enterprises), as well as on the contracts recorded on the respondents' balance sheet, the subject of which is the use of fixed assets and non-financial assets (such as goodwill, licenses, etc.).

Features of delivery of forms No. 11 for different enterprises

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

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

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

Submission of reports of enterprises with separate subdivisions

Reporting is submitted to the local branch of Rosstat at the address of the location of the company. If a legal entity has branches located in other constituent entities of the Federation, the forms are filled out for each of them, including for the head enterprise separately, and submitted to the territorial divisions at their location. Also, separate reporting is submitted for PFs located in other regions, in a similar manner to branches.

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

Moreover, if separate subdivisions are located at the same postal address or at different ones, but not far from each other within the same municipal / city district, the report is filled in as one separate subdivision.

Objects reflected in the reporting

The instructions approved by order of Rosstat dated November 30, 2017 No. 799 are a kind of instructions for filling out for statistics for form 11. According to clause 3 of the Guidelines, respondents should be guided by the principles of accounting for fixed assets (OS). At the same time, in order to classify fixed assets in form 11, it is necessary to use the already new classifier approved by order of Rosstandart dated 12.12.2014 No. 2018-st and put into effect in 2017.

In form 11, you must enter information about the assets reflected in the balance sheet:

Fixed assets (buildings, equipment, machinery, construction in progress in the part that relates to objects intended for own use, or paid for by customers);
the organization's investments in material assets provided for use to generate income;
search assets in tangible and intangible form;
Intangible assets legally protected from unlawful use, as well as those received for use and accounted for on the off-balance sheet account;
R&D costs.

The reporting does not reflect:

land plots, water, subsoil and other objects of nature management, since for the purposes of statistical research they are classified as non-production assets;
non-production intangible assets;
PF worth less than 20,000 rubles. for a unit.

Fixed assets are reflected in the report at the initial and residual book value (clause 6 of the Instructions).

How to fill out an application to the form 11-statistics

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

But for 2018, Form 11 will be filled out on a new form, which was approved by order of Rosstat No. 449 dated 19.07.2018. The updated Form 11 (general) consists of the following sheets:

title (indicate the year for which the report is submitted, the name and OKPO code of the respondent (or the identification number of a separate subdivision));
section I (in the tabular form, reflecting the presence and cost dynamics of each of the objects of the enterprise's PF are entered);
section II (information is recorded on the presence of fixed assets at the end of the reporting year in the context of each type of assets);
section III (reflects data on fixed assets, for which depreciation is not charged, including for completely worn out);
section IV (information is provided on the existing separate subdivisions with the allocation of information on the average annual cost of the fixed assets assigned to the subdivision).

How to fill out the short form 11 on statistics

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

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

title (the reporting year, name and OKPO of the respondent are indicated);
section I (a table in which information on the availability and movement for the year in the context of individual objects of the fixed assets is filled in);
section II (information on separate subdivisions).

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

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

A sample of the current reporting form No. 11, which is submitted to the statistical office in the current year, can be found in the corresponding normative act. Forms for the 2017th reporting year are presented in the order of Rosstat dated June 26, 2017 No. 428.

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

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

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