In 2019, the P-5 (m) form is submitted to statistics by companies whose number does not exceed 15 people. When calculating the number, part-time workers and employees are taken into account GPC agreements. This form is not submitted by small businesses, banks, Insurance companies.

Form P-5 (m) - quarterly. It must be submitted before 01/30/2019 - for 2018, before 04/30/2019, 07/30/2019, 10/30/2019 and 01/30/2020 - for I, II, III, IV quarters, respectively.

Form P-5 (m): instructions for filling out

The procedure for filling out the P-5 (m) form is prescribed in the Order of Rosstat dated November 22, 2017 No. 772.

The analyzed form from 2019 consists of a title page and two sections. Note that the form no longer has a section on cargo turnover.

Section 1 includes economic indicators, in particular, data on the shipment of goods (lines 01, 02), profits (line 03), debts of counterparties (lines 04-13). Revenue and cost are reflected in lines 14 and 15, respectively. Line 16 should indicate the amount of expenses for the sale of products, the so-called selling and administrative expenses. turnover retail, wholesale trade and Catering mark in lines 17, 18, 19 respectively. All indicators are recorded in comparison with the previous period.

most detailed information can be obtained from section 2. Here the reporting person shows how much goods are produced, sold and left.

In the tabular part of the third section, all products must be divided and reflected in groups:

• for each type of manufactured product;
• for each type of goods sold to the population;
• for each type of goods sold in wholesale trade.

The number of rows in section No. 2 is not limited, the columns in the table are 10 (five with letter designation and five with a digital code).

Who submits the P-5 (m) form to the statistics, in which line to enter this or that figure - all the details are in the Order of Rosstat dated November 22, 2017 No. 772. The information in the form must correspond to the benchmarks specified in the instructions for filling out.

New form "Basic information about the activities of the organization (form P-5 (m))" officially approved by the document Order of Rosstat dated July 31, 2018 N 472.

More about the application of the OKUD 0610016 form:

• We consider the indicators of the average and average number of employees

  ... ”, No. P-3 “Information on the financial condition of the organization”, No. P-4 “Information on the number and wages employees”, No. P-5 (m) “Basic information about the activities of the organization”, approved ... forms P-4 are given in the Instructions. In this form, information is given in general for the organization ... types economic activity(lines 02 to 11). Information in the form P-4 ... persons. We draw up a report for the IFTS Form "Information on the average number of employees for the previous ...

• Who has the right to submit documents to the FSS on paper?

  With motherhood: in electronic form either on paper (institution... with maternity: in electronic form or on paper (... implementation of the pilot project): in electronic form - if average headcount employees... to fill out federal forms statistical observation P-1 “Information on production and ... P-3 “Information on the financial condition of the organization”, P-4 “Information on the number and wages of employees”, P-5 (m) “Basic information on the activities of the organization”,. ..

• Statistical forms for fixed assets: what has changed?

  Equipment and vehicles (lines 5 - 8); cultivated biological resources, repeatedly... the form remains the same. Form 11 (short) “Information on the availability and movement of fixed assets (funds) of non-profit organizations ... column 11 “Object area, sq. m." - filled in in relation to buildings, structures ... no longer used in the economic activities of the organization. Column 1 indicates the name ... by disassembly, disposal, etc., as well as objects intended for ...

• Reporting forms for the FIU

  ...: PFR auditors by virtue of clause 4, part 5, art. 28.3 ­ ... to employed persons. Accordingly, the organization is obliged to reflect in the form of SZV-M information about the head - the sole founder ... with the organization of an employment or civil law contract, then information about him in the form of unpaid insurance premiums, about periods of labor and other activities counted in insurance... The new SZV-experience report (this is the main form) will be filled out by policyholders for each ...

• Digest of legal information for HR employees for the third quarter of 2018

  ... (effective October 5, 2018) Report on the submission of information on the number of employees ... 4-innovation "Information on innovation activities organization". Forms must be drawn up already from ... work labor collectives»; - N P-4 “Information on the number and wages of employees ... in the field of social security. The Convention covers the main areas of social security: medical service... the court clarified when the provision of a supplementary forms SZV-M for "forgotten" workers do not ...

• Main changes in the financial statements of budgetary and autonomous institutions

  ... (f. 0503760) (clause 15 of the Order of the Ministry of Finance of the Russian Federation No. 189n). Information on the results of the activities of the institution for ... in fixed assets - real estate of the institution. When forming a new form, reflections are reflected ... reflections in the 4th - 23rd digits of the accounting number of the capital object ... containing zeros in the 1st - 28th digits 8 Status code ... number for land 5 Unsatisfactory work of contractors (for example , violation ... and autonomous institutions: the report form "Information on investments in real estate objects" has been introduced ...

• All about the internship

  Art. 5.27.1 of the Code of Administrative Offenses of the Russian Federation, which provides for a fine for an organization in ... For information: the practice can be carried out directly in an organization engaged in educational activities. Organizations, ... 1383 approved the Regulations on the practice of students mastering basic professional educational programs... the form draws up a description of the student, which provides: information about the trainee and the host organization ... V. I. Vasiliev MP * * * As you can see, the forms of internship can be different ...

• Form 4-FSS for 9 months of 2016

  Determined in accordance with the main type of economic activity of the host country. And from ... the date of signing. In the field "M.P." put a seal (when it is ... (clauses 5.1, 5.7 - 5.14 of the Procedure for filling out Form 4-FSS): - information about the organization (name ... information on accrued and paid insurance premiums, as well as on the status of the organization's settlements) ... as follows: Table 10 (excerpt) Details of the results of the special evaluation conditions...

• Review of letters from the Ministry of Finance of the Russian Federation for September 2018

  Internet resources. Reviews are prepared by Yuzvak M.V., a lawyer specializing in ... for branches and representative offices of the organization on the basis of information about the branch or representative office contained ..., on the basis of the organization's message in the prescribed form). Letters of 7 ... fixed assets are used in both income-generating activities and non-commercial activities organizations ... indicators, following the provisions of paragraph 5 of Article 275 of the Tax Code of the Russian Federation, ... for housing maintenance, etc.). Letter dated 14 September...

• On the consequences of manipulations with "vital" indicators for USNO

  ... (In addition, see the consultation of T. M. Medvedeva “Creating a branch as an occasion ... Instructions for filling out the form of federal statistical observation No. P-4 “Information on the number and wages ... it is due to subparagraphs 1, paragraph 5 article 173 of the Tax Code of the Russian Federation was ... established by the tax authorities, the organization, the head of which was the only ... LLC) became the buyer of the share, to receive profit from joint activities, the courts rejected as unreasonable: ... office numbering), a similar type of activity (the main one for the company and an additional one for ...

• Legal aspects of placing a trade organization sign

  The sign must contain the following information. 1. Information about the profile of the organization's activities and (or) type ... - The Law on the State Language) is subject to mandatory use in the activities of organizations of all forms of ownership. In... types. 1. Main structure. 1.1. Wall construction. According to clause 18.2 ... (signs) should not exceed 2 m (clause 29 of the Rules); the sign is placed on ... the structure 0.5 P. 19.3 of the Rules 5 The width of the structure is 0.5 P. 19.3 ... - 0.40 m - Lengthwise - 0.30 m P. 30 of the Rules Actual ...

• About some evidence in tax disputes

  This is facilitated by the call of a person who has information about the facts relevant to the case ... examination, the name of the expert and the name of the organization in which it should be ... gives an opinion in writing on his own behalf (clause 10.4). ... . The specialist does not independent activity on the collection of evidence and establishment ... refer to the conclusion as the main evidence. However, the “conclusion” of the specialist is ... for cross-examination of the witness. 5 Smolyanov M.S. legal procedure as...

• Fill in information on receivables and payables

  By type of financial security (activity): own income of the institution (KVFO .... Composition of the form. Information (f. 0503769) contains two sections: “Information about the receivable (... funds of the institution in a credit institution”, 0 201 34 000. ..), overdue receivables 5 The total amount of the increase ... in filling in the final indicators is reflected, in paragraph 69 of Instruction No. 33n ... Note the main features. th digits are zeros Control ratios...

• New in accounting and reporting of institutions since 2017

  Art. 7 of the Law on Accounting and clause 5 of Instruction No. 157n to managers ... in accounting registers compiled according to the forms established by the body producing in accordance with ... provided for by the estimate (plan of financial and economic activity) of the institution. Off-balance sheet accounting. In ... loans (loans)", reflecting the amount of the principal debt on loans, loans (loans ... state-financed organization in digits 1-17 of the account number, in ... for deposits in a credit institution. Accounts receivable and accounts payable...

• Employee statements: in what form can they be received and in what cases?

  ... (Article 322 of the Labor Code of the Russian Federation). 5. Organize the passage of an extraordinary medical examination according to ... a work book at the place of main work, information about part-time work is entered (... one form of expression of the employee's opinion when he labor activity- agree ... with the application for the issuance of a duplicate work book(clause 31 of the Rules of Conduct ... details. Details of the application Name of the organization, full name of the head or other ... .05.2017 Loktev Loktev M. V. The signature of the employee is ...

Form of federal statistical observation N P-5 (m) "Basic information about the activities of the organization" is provided by all legal entities that are commercial organizations, as well as not commercial organizations of all forms of ownership, engaged in the production of goods and services for sale to other legal and individuals, customer organizations engaged in investment activities, the average number of employees of which does not exceed 15 people, including part-time employees and civil law contracts.

Organizations implementing construction activities on the territory of two or more regions, including on separate forms of form N P-5m, information is allocated at the actual location of the construction site. At the same time, on each form of the report it is written: "including on the territory of ________________" (its name is given with an indication of the city and district).

Organizations that have switched to a simplified taxation system, in the column "Name of the reporting organization" after the name of the organization, must indicate: "simplified taxation system".
Section 1. General economic indicators

115. Lines 01, 02 of form N P-5 (m) are filled in by all legal entities (except for small businesses, banks, insurance and other financial and credit organizations).

Line 01 of section 1 of form N P-5 (m) reflects the volume of shipped or released in the order of sale, as well as direct exchange (under an exchange agreement) of all goods own production, work performed and services rendered on their own in actual selling (selling) prices (excluding VAT, excises and similar obligatory payments), including the amount of compensation from the budgets of all levels to cover the benefits provided to certain categories of citizens in accordance with the law Russian Federation.

The formation of this indicator is carried out in accordance with clause 13 of these Instructions.

Line 02 reflects the cost of goods sold purchased on the side for resale (their purchase was reflected in the accounting records on the Debit of account 41) (products, materials, products purchased specifically for sale, or finished products intended for assembly, the cost of which is not included in cost of goods sold, but is subject to reimbursement by buyers separately).

The cost of these goods is shown taking into account the refunds and subsidies received (for example, for sold medicines, fuel, etc.).

This line also indicates the sold surpluses of raw materials and materials, the purchase of which was taken into account in the inventories accounts.

Line 02 data is formed in accordance with paragraph 14 of these Instructions.

Lines 03 - 16 of form N P-5 (m) are filled in by all legal entities (except for small businesses, budgetary organizations, banks, insurance and other financial and credit organizations).

If a legal entity has separate subdivisions allocated to a separate balance sheet and keeping records of income and expenses in full, lines 03 - 16 are filled in both for each such separate subdivision and for the legal entity, excluding these separate subdivisions.

These indicators are compiled on the basis of synthetic and analytical accounting. Tips for indicators are given on the basis of the Chart of Accounts for the Financial and Economic Activities of Organizations and the Instructions for its Application, approved by Order of the Ministry of Finance of Russia dated October 31, 2000 N 94n.

Organizations that have switched to a simplified taxation system submit data in the form N P-5 (m) in accordance with clause 125 of these Instructions.

Data on lines 04 - 13 in the form N P-5 (m) are given in column 1 at the end of the reporting period; in column 2 - at the end of the corresponding period of the previous year.

Line 03 column 1 shows the amount of profit (loss) before tax received by the organization for the reporting period, i.е. the final financial result, revealed on the basis of the accounting of all business transactions organizations. It consists of the amount of the financial result from the sale of goods, products, works and services, fixed assets, other property, as well as other income, reduced by the amount of expenses on these operations. Line 03 of column 1 corresponds to the indicator "Profit (loss) before taxation for the reporting period" f. N 2 "Profit and Loss Statement".

Line 03 column 2 shall reflect information on profit (loss) before taxation for the corresponding period of the previous year. The data are given in accordance with accounting policy adopted in the current reporting period, but without recalculation in the prices of the reporting year, i.е. in prices valid in the corresponding period of the previous year. Line 03 of column 2 corresponds to the indicator "Profit (loss) before taxation for the same period of the previous year" of Form No. 2 "Profit and Loss Statement".

Data on the accounting accounts of the organization's settlements with other organizations and citizens in the reporting are presented in expanded form: for analytical accounting accounts for which there is a debit balance, - as part of accounts receivable, for which there is a credit balance, - as part of accounts payable.

Line 04 reflects the receivables of this organization, line 05 - including overdue, i.e. debt not repaid within the terms established by the contract.

Lines 04, 05 columns 1 (at the end of the reporting period) and column 2 (at the end of the corresponding period of the previous year) show the debt on settlements with buyers and customers for goods, works and services; including debt secured by promissory notes received; debt on settlements with subsidiaries and dependent companies; amounts of advances paid to other organizations for future settlements in accordance with concluded agreements; debt on settlements with other debtors, including debt of financial and tax authorities (including overpayment of taxes, fees and other payments to the budget); debts of employees of the organization on loans and borrowings granted to them at the expense of the funds of this organization or a loan (loans for individual and cooperative housing construction, acquisition and improvement of garden plots, interest-free loans to young families for improving housing conditions or equipping a household, etc.); debt of accountable persons; suppliers for shortages of inventory items discovered during acceptance; debt under state orders, federal programs for delivered goods, works and services, as well as fines, penalties and forfeits recognized by the debtor or on which decisions of the court (arbitration court) or other body having the right to make a decision in accordance with the legislation of the Russian Federation on their recovery and related to financial results organizations. To fill in this line, analytical data is used for the accounting accounts of the financial and economic activities of the organization of section 6 "Settlements", except for accounts 66, 67.

Lines 04 and 05 correspond to the sum of lines 230 and 240 in column 4 of form N 1 "Balance sheet".

Line 06 reflects the debt of buyers and customers for shipped goods, work performed and services rendered, for which income is recognized in the prescribed manner, including debt on settlements with buyers and customers for goods, work performed and services rendered, secured by bills of exchange received, etc. (accounts 62, 76, 63), on line 07 - including overdue. Lines 06 and 07 correspond to the sum of indicators characterizing the debts of buyers and customers, payments for which are expected more than 12 months after the reporting date and within 12 months after the reporting date, provided for in section II in column 4 of form N 1 "Balance sheet".

In lines 08 - 13, column 1 reflects the accounts payable of this organization for the period from the beginning of the year, column 2 - the debt for the corresponding period from the beginning of last year.

Line 08 shows the debt on settlements with suppliers and contractors for received material assets, work performed and services rendered, including debt secured by bills of exchange issued; debt on settlements with subsidiaries and affiliates for all types of transactions; with workers and employees on remuneration, which is the accrued but not paid amounts of remuneration; debt on deductions for state social insurance, pensions and medical insurance of employees of the organization, debt on all types of payments to the budget and off-budget funds; the organization's debt on payments for compulsory and voluntary insurance of property and employees of the organization and other types of insurance in which the organization is the insured; advances received, including the amount of advances received from third-party organizations for future settlements under concluded agreements, as well as fines, penalties and forfeits recognized by the organization or for which decisions were received from a court (arbitration court) or other body that, in accordance with the legislation of the Russian Federation, has the right to making a decision on their recovery and related to the financial results of the organization, outstanding amounts borrowed money payable in accordance with the agreements; on line 09 - overdue.

To fill in these lines, analytical data is used for the accounts of section 6 "Settlements", except for accounts 66, 67. Lines 08 and 09 correspond to the sum of lines 520, 620, 630 in column 4 of form N 1 "Balance sheet".

Line 10 shows the organization's debt to suppliers and contractors for received material assets, work performed and services rendered, including those secured by bills of exchange issued); on line 11 - overdue. Lines 10 and 11 also reflect the debt to suppliers for uninvoiced deliveries (accounts 60, 76). Line 10 of column 1 corresponds to the indicator "Debts to suppliers and contractors" provided for in section V in column 4 of form No. 1 "Balance sheet".

Line 12 indicates the organization's debt for all types of payments to the budget, except for the unified social tax (account 68); on line 13 - overdue. Lines 12 and 13 correspond to the indicator "Debt on taxes and fees" provided for in section V in column 4 of form N 1 "Balance sheet".

Line 14 shows the proceeds from the sale of products and goods, income related to the performance of work and the provision of services, the implementation of business operations, which are income from ordinary activities. Column 1 reflects data for the reporting period, column 2 - for the corresponding period of the previous year. When filling out this line, you should be guided by the Regulations on accounting"Income of the organization" RAS 9/99, approved by Order of the Ministry of Finance of Russia dated 06.05.99 N 32n.

In organizations whose subject of activity is the provision for a fee for temporary use (temporary possession and use) of their assets under a lease agreement, revenues are considered to be receipts, the receipt of which is associated with this activity (rent).

In organizations whose subject of activity is the provision for a fee of rights arising from patents for inventions, industrial designs and other types of intellectual property, revenues are considered to be receipts that are associated with this activity (license payments (including royalties) for the use of intellectual property objects).

In organizations whose subject of activity is participation in authorized capitals other organizations, revenues are considered receipts, the receipt of which is associated with this activity.

Trade and supply organizations on line 14 reflect the cost of goods sold. Intermediary organizations operating under commission agreements, commission agreements, agency agreements, etc., in line 14 reflect the cost of the intermediary services they rendered.

Line 14 corresponds to the indicator "Proceeds (net) from the sale of goods, products, works, services (minus value added tax, excises and similar obligatory payments)" of Form No. 2 "Profit and Loss Statement".

On line 15 gr. 1 reflects the costs of production of goods sold, products, works, services for the reporting period (column 2 - for the corresponding period of the previous year).

If the organization recognizes, in accordance with the established procedure, management and commercial expenses in full in the cost of goods sold, products, works, services as expenses for ordinary activities, this line reflects the costs of manufacturing goods sold, products, works, services, excluding overhead costs , selling expenses.

Organizations implementing trading activity, reflect under this article the purchase cost of goods, the proceeds from the sale of which are reflected in this reporting period.

Organizations that are professional market participants valuable papers, reflect under this article the purchase (accounting) value of securities, the proceeds from the sale of which are reflected in this reporting period.

Line 15 corresponds to the indicator "Cost of sold goods, products, works, services" of Form N 2 "Profit and Loss Statement". Column 1 reflects data for the reporting period, column 2 - for the corresponding period of the previous year.

Line 16 shows overhead costs, costs associated with the sale of products, as well as distribution costs. Column 1 reflects data for the reporting period, column 2 - for the corresponding period of the previous year. Line 16 corresponds to the sum of indicators "Commercial expenses", "Administrative expenses" of form N 2 "Profit and loss statement".

Organizations that have switched to a simplified taxation system (except for small enterprises and individual entrepreneurs), when filling out lines from 03 to 15 of the form of federal statistical observation N P-5 (m), they use the information contained in the Book of Accounting for Income and Expenses of Organizations and Individual Entrepreneurs Using the Simplified Taxation System approved by Order of the Ministry of Finance of Russia dated December 30, 2005. N 167n.

Lines from 03 to 15 are filled in only by those organizations that have chosen income reduced by the amount of expenses as an object of taxation.

Organizations that have switched to a simplified taxation system show:

On line 03 column 01 - the amount of profit (loss) before taxation for the reporting period. The volume of profit (loss) before taxation for the reporting period is calculated as the difference between the organization's income taken into account when calculating the tax base and expenses taken into account when calculating the tax base for the reporting period (section 1 "Income and expenses", total for the reporting period in the column 4 minus the total for column 5). For the reporting period, data are accepted for the 1st quarter, 1st half-year, 9 months and a year.

On line 03 column 02 - the amount of profit (loss) before taxation for the corresponding period of the previous year. The volume of profit (loss) before taxation for the corresponding period of the previous year is calculated as the difference between the organization's income, taken into account when calculating the tax base, and expenses, taken into account when calculating the tax base for the corresponding period of the previous year.

Page 3 = p. 14 - p. 15 (gr. 1, 2).

In lines 04 - 13, column 1 - the entire debt of this organization for the period from the beginning of the year, in column 2 - debt for the corresponding period from the beginning of last year (see paragraphs 64 - 67 of these Instructions for filling and submitting unified forms).

On line 14 - income taken into account when calculating the tax base (section 1 "Income and expenses", total for the reporting period in column 4).

On line 15 - expenses taken into account when calculating the tax base (section 1 "Income and expenses", total for the reporting period in column 5).

Line 16 organizations that have switched to a simplified taxation system do not fill out.

Lines 17 - 22 reflect investments in non-financial assets - fixed capital, nature management facilities, land, intangible and other non-current assets, research, development and technological work.

In case the implementation investment projects(construction of new buildings and structures, expansion, reconstruction of existing ones, etc.) is carried out by the customer, endowed with such a right by the investor (or a 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 such facilities in Form N P-5 (m).

Customer organizations investing in fixed assets in the territory of two or more regions (subjects of the Russian Federation, cities, districts) provide, among other things, information on the territory of each such region on separate forms of form N P-5 (m). At the same time, on each form of the report it is written: "including on the territory of _________________" (its name is given).

Contracting organizations that combine the functions of subjects of investment activity (investor, customer (developer) and contractor), the work performed at completed construction sites are accounted for as part of construction in progress and, accordingly, are reflected in investments in fixed capital.

In column 1, the data are shown in prices of the reporting period, and in column 2 - in prices of the corresponding period of the previous year.

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 of performance of work (services). Expenses for the purchase of machinery, equipment, and other fixed assets made in foreign currency are recalculated into rubles at the rate established on the date of acceptance of the freight customs declaration to customs clearance, the moment of border crossing or after the moment of change of ownership (according to the terms of the contract).

On lines 17 - 22, the data are given without value added tax.

Lines 20 - 23 are filled in only in the report for January - December.

Line 17 reflects investments in fixed assets (in terms of new and imported fixed assets): the costs of new construction, expansion, as well as the reconstruction and modernization of facilities, which lead to an increase in their initial cost, the purchase of machinery, equipment, Vehicle, for the formation of the main herd, perennial plantations, etc. This line reflects investments made at the expense of all sources of financing, including budget funds on a repayable and non-repayable basis, loans, technical and humanitarian assistance, and an exchange agreement.

Costs for the acquisition of apartments in housing stock credited to the organization's balance sheet and accounted for in fixed assets accounts are not reflected in line 17.

In cases where, under the terms of the lease agreement, the leased property is accounted for on the balance sheet of the lessee, then its value is included by the lessee in investments in fixed assets and is reflected in line 17.

Investments in fixed assets do not include the costs of acquiring fixed assets worth up to 10 thousand rubles.

In addition, it is not included in investments in fixed capital and line 17 does not reflect the costs of acquiring fixed assets worth no more than 20 thousand rubles per unit, which are accounted for in the accounting of commercial organizations (except for credit and budget ones) as part of inventories. By budget organizations inventories include soft inventory (linen, clothes, shoes, etc.), as well as utensils, the acquisition costs of which should also not be reflected in investments in fixed capital.

128. From line 17, the following are distinguished: on line 18, investments in fixed capital received by this enterprise from abroad, on line 19, investments in fixed capital, carried out at the expense of budgets of all levels: federal, subjects of the Russian Federation, local (including funds of target budget funds). Budget resources allocated on a returnable basis are also reflected in line 19.

When filling out reports in the form N P-5 (m), it should be noted that the data shown on line 18 is less than or equal to the data shown on line 17; the data shown on line 19 is less than or equal to the data shown on line 17.

Line 20 reflects investments in intangible assets: objects of intellectual property (patents, certificates, copyrights, trademarks), business reputation organizations and organizational expenses (expenses associated with the formation of a legal entity recognized in accordance with founding documents part of the contribution of participants (founders) to the authorized (share) capital of the organization), accepted for accounting in accordance with the Accounting Regulation "Accounting for Intangible Assets" PBU 14/2000.

Line 21 of line 20 allocates investments for the creation and acquisition of computer programs and databases.

130. Line 22 shows the costs of legal entities acquiring ownership of land plots, nature management facilities and other non-financial assets.

Costs for the acquisition of land plots and nature management facilities are given on the basis of documents issued by government bodies on land resources and land management according to paid or accepted for payment invoices. This line does not reflect the costs of acquiring the rights to use these objects, which are accounted for as intangible assets.

On line 23, commercial organizations (except for credit ones) that carry out research, development and technological work on their own, or are customers under a contract specified works, reflect only those costs for research, development and technological work, for which results were obtained that are subject to legal protection, but not executed in the prescribed manner, or for which results are obtained that are not subject to legal protection in accordance with the norms of the current legislation.

Recognition of expenses for research, development and technological work as investments in non-current assets is established by the Accounting Regulation "Accounting for expenses for research, development and technological work" PBU 17/02.

Line 24 shows retail trade turnover. The formation of this indicator is carried out in accordance with clause 30 of these Instructions.

Line 25 shows the turnover of wholesale trade. The formation of this indicator is carried out in accordance with clause 33 of these Instructions.

Line 26 shows the turnover of public catering. The formation of this indicator is carried out in accordance with clause 34 of these Instructions.

Line 27 - shows the volume paid services population. The formation of this indicator is carried out in accordance with clause 35 of these Instructions.
Section 2. Transportation of goods and cargo turnover

road transport

Lines from 28 to 31 show data on the transportation of goods and freight turnover performed by trucks. The formation of these indicators is carried out in the same way as filling in the corresponding indicators of Section 4 "Cargo transportation and cargo turnover of road transport" of form N P-1 in accordance with paragraphs 36, 37, 38, 39 of these Instructions.
Section 3. Production and shipment

by types of products and services

When filling in data on production, shipment and balances produced legal entity specific types of industrial products (p. 50), on the sale of certain goods to the population (p. 70) should be guided by paragraphs 40, 41 of these Instructions.

In the free lines of section 3 (by code 60), the distribution of the volume of paid services to the population, accounted for in line 27 in accordance with Appendix No. 3, is given. Column A indicates the name of the service (according to Appendix No. 3), column B contains the code "60", meaning,

that this line contains information about the paid services rendered to the population, in column B the unit of measurement is put down - thousand rubles, in column D - the service code for All-Russian classifier services to the population (see Appendix No. 3). Column 1 provides information on the volume of paid services provided to the population for the reporting period. Columns G, E, 2 - 5 are not filled.

With the introduction of these Instructions, the previously existing Procedure for filling out and submitting unified forms of federal state statistical observation, approved by the Decree of Rosstat dated November 20, 2006 N 69, with additions and changes approved by the Decree of Rosstat dated November 23, 2007 N 93, is canceled.

Form P-5 (m) is a document statistical reporting who must submit small firms having a staff of less than fifteen employees. Read about the features of filling it out in this article. You can download the P-5(m) statistics form on our website.

This form of stat. reporting must be submitted each quarter by the thirtieth day of the month following the reporting quarter. It must be submitted to Rosstat by companies with a staff of less than fifteen people (including employees, part-time workers and GPA).

However, the following are exempted from submitting the P-5 (m) form in 2017:

• Firms recognized as small businesses;
• Credit organizations;
• insurance companies;
• Other financial and credit companies.

If the company has representative offices or branches, the report must be generated separately for the head office and for each separate division of the company.

Reporting Form

The form P-5 (m) statistics is approved at the legislative level, by order of Rosstat No. 390. It includes a title page and three sections, each line and column of which are mandatory:

• 1 - information about general eq. indicators;
• 2 - information about the transportation of goods;
• 3 - information about the manufacture of products, and their shipment.

Instructions for filling out this report are contained in the order of Rosstat No. 428.

If at the time of the formation of this report the company is engaged in the implementation of the system. works in one or several regions of the country at once, it must submit separate forms of this report for each construction in progress. AT without fail you need to specify the location of a particular building.

How to fill out the form

Consider the procedure for filling out the P-5 (m) form.

The title page of the document indicates the name of the reporting company, in accordance with its founding documents. If the report is submitted by department, its name is indicated. Additionally, it is required to indicate the codes of the company according to OKUD and OKPO.

The first section of the report is intended to indicate general information about the owner indicators of the reporting company for the reporting and previous periods. All indicators are reflected on an accrual basis. The information specified in this section is: data on the sale of goods and the provision of services, information on the cost of production and the proceeds received, existing debts of accounts payable and receivable, management and commercial costs. This information is taken from accounting records.

The second section of the P-5 (m) quarterly form reflects data on the transportation of goods, including commercial services of third-party transport companies. Separately, information is indicated on the total number of transported goods (in tons) and on cargo turnover (in tkm).

The third section is intended for the formation of general and detailed information about the manufacture of goods and their shipment. Types of manufacture and sale are indicated using specials. codes, in accordance with the list approved by Rosstat.

Sign this form should an authorized employee who is responsible for the delivery of stat. reports on behalf of the company.

Form P-5m - statistics - you can download it directly in our material. From it you will learn the nuances of the content and filling of this statistical report.

Who is obliged to report in the P-5 (m) form

Form P-5(m) must be completed by commercial and non-commercial companies:

• providing services and producing goods for sale to individuals and other legal entities;
• the average number of employees who for the previous year does not exceed 15 people. (including part-time workers and those working under GPC agreements).

The following are exempted from submitting this report to the statistical authorities:

• banks;
• Insurance companies;
• SMP (subjects of small business);
• other financial and credit organizations;
• NCOs (non-profit organizations) that do not produce goods or services for sale to individuals and legal entities.

If the company has separate divisions, a report in the form 5-P (m) is filled out separately:

• for each separate division;
• by legal entity without these divisions.

Branches and representative offices of foreign companies operating in the territory of the Russian Federation are also required to submit this report.

Form P-5 (m): where to get the form and what information to collect

The form of the statistical report P-5 (m) “Basic information about the activities of the organization” for the report for the periods of 2016 and 2017 was approved by the order of Rosstat dated August 11, 2016 No. 414. You can download its form here.

The report consists of:

• from the header containing the minimum set of information about the reporting company (its name, postal address and OKPO code);
• 3 sections of the tabular form (1 - "General economic indicators", 2 - "Cargo transportation and freight turnover of road transport", 3 - "Production and shipment by type of product").

To complete the report, you will need to collect data on the company's activities:

• in value terms - on revenue, cost, profit, sales, commercial and administrative expenses, receivables and payables, wholesale and retail trade turnover, etc.;
• in physical terms - the number of tons of transported goods, ton-kilometers of cargo turnover;
• in a combined form - detailing the volumes of production and shipment by type of product in value and physical terms.

About how some indicators used in the form are formed P-5(m), read in articles:

• "What do business expenses include?" ;
• How is revenue shown on the balance sheet? .

Data must be provided in 2 types:

• for the period from the beginning of the year (for example, for January - March 2017, January - June 2017, etc.);
• for the corresponding period from the beginning of last year (to the above periods: for January - March 2016, January - June 2016, etc.).

For the report for the periods of 2018, the form has been updated. The updated form was approved by the order of Rosstat dated August 21, 2017 No. 541.

It can also be downloaded from our website.

The nuances of reporting by certain categories of legal entities

Instructions for filling out the 5-P (m) form contained in Appendix 17 to Order No. 414 and Appendix 21 to Order No. 541 reveal the specifics of preparing a report by individual companies depending on the characteristics of their activities, taxation regime or other nuances.

Reporting to the statistical authorities information on the performance of the company is required, regardless of whether:

• They lead economic activity or temporarily out of service. If during the reporting period part of the time the company produced goods and provided services, the 5-P (m) form is filled out on a general basis, indicating since when there has been no activity.
• Whether they are in bankruptcy or not. It is necessary to submit a report in a general manner up to the issuance arbitration court determining the completion of bankruptcy proceedings and making an entry on liquidation in the Unified State Register of Legal Entities.

The report is also issued by:

• Trustees, if they manage companies as whole property complexes.
• Associations of legal entities (unions and associations). The data in the report are given on the activities recorded on the balance sheet of the association, and the members of the association report on their activities independently.

"Simplifiers" fill out the form on a common basis.

Results

Form 5-P (m) is designed to group data on the activities of commercial and non-commercial companies that produce goods and provide services. Companies whose number for the previous year did not exceed 15 people are obliged to report on this form. Banks, insurance companies and small businesses do not complete this form.