Statistics reporting form No. 11 (short) for 2014 with auto-filling for BSU8

Who delivers it and when?

Order No. 384 explains who submits Form 11 (short) to statistics in 2021 - non-profit organizations. The level of ownership and type of activity does not affect the obligation to submit a statistical report. Documents are sent to Rosstat by budgetary, state and autonomous institutions, charitable foundations, public organizations, associations and unions. If an NPO has a separate division, it reports to the territorial statistics body separately - at its location.

The statistical standards also approved the deadline for submitting Form 11 (short) in 2021: submit the report by April 1, 2021.

Who and how should fill out Form 11 (short)

Form number 11 is provided for registration by NPOs, as well as local governments. The last category includes gardening and housing associations and other associations created to spend on landscaping. The first category includes charitable organizations. Belonging to an NPO is determined according to the following principles:

1. The organization was not created for the purpose of obtaining profitable funds as a result of transactions.
2. The profit received from the activities of the funds is not divided between the participants, and goes towards the further achievement of non-profit goals.
3. Entrepreneurial activity is allowed, but only to raise funds for funds for various charitable, administrative, etc. unprofitable goals.

The form is filled out by organizations that meet the above criteria. These can be private institutions or budget organizations.

The data received after filling out Form 11 is processed by Rosstat. For the statistics check to be successful, certain conditions must be met:

• fill out a report on fixed assets using general accounting principles;
• reflect all facts honestly, without distortion;
• indicate the full accounting value of all fixed assets and budgetary funds (except for those funds that do not reach the size of 3 thousand rubles);
• reflect expenses such as the cost of transferring ownership rights;
• certify the document with the signature of the head of the organization or an authorized person of the association;
• Submit the completed form by the specified deadline.

In 2021, the deadline for submitting Form 11 (short) is April 1.

How to report

Despite the fact that the instructions for filling out Form 11 (short) 2021 provide for electronic and paper versions of submitting statistical reports, in 2021 respondents will report to Rosstat exclusively in electronic form (500-FZ dated December 30, 2020). The document is signed with an electronic signature and sent to the territorial statistics department.

IMPORTANT!

In 2021, a law was adopted on the introduction of an electronic format for statistical reporting for organizations. But there are exceptions: some SMEs have the right to report in the old way: both on paper and electronically.

ConsultantPlus experts discussed how an institution can fill out Form No. 11 (short) for 2021. Use these instructions for free.

The procedure for reflecting OS in form 11 is brief

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

1. Accounted for off-balance sheet worth up to 3,000 rubles. inclusive.
2. Accounted on the balance sheet worth up to 20,000 rubles. inclusive.
3. Accounted on the balance sheet with a cost 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 off-balance sheet when commissioning OS at a price of up to 10,000 rubles. and charging 100% depreciation on objects costing over 10,000 rubles. up to 100,000 rubles, adjustments should be expected in the instructions for filling out form 11 short for 2019.

Leased property is included in the report of the party to the agreement (lessor or tenant) who records it on the balance sheet account. Property received or transferred for use, listed on the off-balance sheet, is not shown in the 11th summary. It is also impossible to reflect in the report fixed assets that have not been put into operation.

What are the filling rules?

In the statistical form, you must fill out the title page and 4 sections. Step-by-step instructions on how to fill out Form 11 (short) for 2021 for respondents:

Step 1. Design the title page. Enter:

• respondent's name;
• mailing address;
• OKPO.

Step 2. Fill out section I. Enter the following indicators according to the list of fixed assets:

• unit of measurement;
• increases and decreases in total book value;
• availability of funds at full book value, taking into account changes due to bringing assets to fair and cadastral value;
• availability of funds at residual book value;
• accrued depreciation - column 11 of form 11 (short) is filled in according to accruals for the reporting year;
• depreciation of liquidated fixed assets;
• preferential cost of accounting for income - mark 1 (current), 2 (full) or 3 (residual, according to the balance sheet of the previous owner).

Step 3. Forming section II. We distribute information on the availability and movement of assets by type of economic activity of the respondent. All columns are filled in by analogy with section I. The type of cost of revenue accounting is not indicated here.

Step 4. Fill out section III. We reflect the fact of the presence of funds and their average age.

Step 5. Enter the data into section IV. We determine the average annual cost of fixed assets.

The statistical report is signed by the manager or an authorized employee. Be sure to indicate the date the document was generated and contact information for communicating with the respondent.

Instructions for filling

In order for NPO representatives to correctly reflect the annual information required by Rosstat, you need to know the rules for filling out the updated Form 11 (short). They are presented in Appendix No. 2 to the main order to change the form, issued on November 30, 2018.

In the first section, you must indicate information about the availability and movement of fixed assets. The following fields are filled in:

• availability of fixed assets at full cost and balance at the end of the reporting period;
• depreciation, which was reflected in the accounting department, and expenses for eliminated fixed assets;
• growth and decline in the value of fixed assets for the reporting year.

Then follow additional lines, from 18 to 35 inclusive. They provide all the information in a simple form:

• costs of construction, land maintenance (taking into account capital investments) and re-registration of property;
• savings for land improvement, covering the costs of legal transactions for non-produced assets;
• library collection assessment;
• assessment of the basic budget of all nature conservation funds and resources;
• age indicator of objects at the disposal of NPOs.

After filling out the first half of the lines of the document, you need to move on to section number 2. When working with it, errors occur more often, so you can’t rush.
Section 2 is intended to reflect data from separate divisions. The method of filling out the columns differs depending on whether the head office and branches are located in the same subject of the Russian Federation or not:

• if the area of ​​location coincides, then section number 2 is filled out separately for divisions and for the main institution, and section 1 includes general data about the entire network of this NPO;
• if the addresses of branches and the main point are in different territorial subjects of the Russian Federation, it is necessary to fill out Form 11 separately for each division.

In the second section of the document you must enter the following information:

1. Basic data (name and registration address of the unit).
2. Location codes: OKPO, OKTMO, and OKVED. OKTMO can be found on the Federal Tax Service website, where the relevance of the previously received code is also checked. The data is determined by the locality to which the NPO branch is attached.
3. Budget statistics. It is necessary to indicate the average annual size of fixed assets operated by the division.

The form must be certified by a signature. It is set by the head of the NPO or an authorized person - acting. director, deputy If the document is not certified by the head of the organization, it is necessary to briefly indicate the personal information of the authorized person.

The paper to verify the activities of the fund is submitted to the regional body of Rosstat.

Normative base

Order of Rosstat No. 384 of July 15, 2020 “On approval of the federal statistical observation form for organizing federal statistical observation of the availability and movement of fixed assets (funds) and other non-financial assets”
Order of Rosstat No. 717 of November 29, 2019 “On approval of the Instructions for filling out federal forms statistical observation 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"»

Federal Law No. 500-FZ of December 30, 2020 “On Amendments to the Federal Law “On Official Statistical Accounting and the System of State Statistics in the Russian Federation” and Article 8 of the Federal Law “On the Fundamentals of State Regulation of Trade Activities in the Russian Federation””

Where can I download Form 11 (Short) 2021 for free?

You can download Form 11 (short), approved by Rosstat for reporting for 2021, on our portal.

You can also download a completed sample Form 11 (short) based on the form approved for reporting for 2021.

Statistics reporting form No. 11 (short) for 2014 with auto-filling for BSU8

The report is implemented in the form of external processing (file RegulatedReportStatistics11K.ert) and has the following features.

1) The report is intended for preparing Form 11 (short) for 2014 in the BSU 8 environment, version 1.0.25.2 and higher.

2) The criteria for classifying accounting objects as fixed assets in the report are the values ​​of two details of the directory “Fixed Assets, Intangible Assets, Legal Entities”: the detail “Procedure for repayment of value”, which should have the value “Accrual of depreciation”, and the detail “Method of calculation of depreciation”, which should be set to Linear. Accounting objects with other details are not included in reporting form 11 (short).

3) The algorithm for calculating indicators in the tabular part of the reporting form is based on the use of codes from the “All-Russian Classifier of Fixed Assets” (OKOF), therefore the “OKOF Code” details of the directory “Fixed Assets, Intangible Assets, Legal Entities” for all accounting objects must be filled out correctly. The used distribution of OKOF codes for accounting objects along lines 02-14.1 of the tabular part of reporting form 11 (short) is shown in Table 1.

Table 1. Distribution of OKOF codes along lines 02 - 14.1 of form 11 (short)

4) The algorithm for calculating indicators for columns of the reporting form is not given here, because it is described in detail in our publication .

5) Indicators of lines 20 -23 “Average age of fixed assets available at the end of the year” of the “For reference” section are calculated using the details “Date of issue” or “Date of commissioning” of accounting objects. Objects that have empty values ​​for these details are not included in reporting form 11 (short) and a message is displayed.

6) The indicator of line 35 “The average annual full accounting value of fixed assets” is calculated in accordance with paragraph 24 of the Instructions for filling out form 11 (Rosstat order No. 507 dated December 30, 2013): “The average annual full accounting value of fixed assets for the main type of activity of the organization and other industries producing goods and providing services is determined as the quotient of dividing by 12 the amount obtained by adding half of the total accounting value of all fixed assets of the organization at the beginning and end of the reporting year (taking into account the revaluation carried out at the end of the reporting year) and the cost fixed assets as of the first day of each of all other months of the reporting year (taking into account depreciation recorded on these dates).”

7) The reporting form is launched as an external file through the “Files” - “Open” items of the main menu of BSU 8, and it is proposed to register it in the information base. If the answer is positive, the completed reporting form acquires all the properties of a regulated report - it can be saved or uploaded to a file. If the answer is negative, the saving and unloading functions become unavailable.

After publication, the reporting form was updated to more accurately take into account intangible assets (intangible assets) when calculating the indicator on line 35 “Average annual total accounting value of fixed assets.”