Form p 2 quarterly. Legislative framework of the Russian Federation

All companies must periodically report on their activities. One of the forms of mandatory quarterly reporting is Form P-2. It provides information about investments in non-financial assets.

Legal entities must submit a fully completed form to the territorial office of Rosstat at their location. If a legal entity has separate divisions, it must provide a form for each branch separately, and for the head office (except for information on divisions).

Contents of reporting

Quarterly form P-2 consists of the following sections:

• 1st section – financial investments;
• Section 2 – investments in non-financial assets;
• Section 3 – sources of investment.

Instructions for completing section 1

The first section should reflect all financial investments made by the organization during the reporting quarter. Such investments may be:

• investments in various securities;
• investments in the capital of third-party companies;
• bank deposits;
• providing loans to third parties;
• accounts receivable.

All investments are indicated excluding value added tax. They can only be reflected after they have actually been implemented.

For each of these types of investments, a special line is provided. For each line you need to fill out three columns:

• Column 1 indicates the amount of investments made during the reporting period;
• Column 2 reflects the return of loans provided, the sale of securities, as well as the withdrawal of other financial assets. investments;
• Column 3 indicates the amount of financial investments that the company has made since the beginning of their investment, taking into account their disposal and withdrawal.

Instructions for completing section 2

The second section is intended to reflect investments in non-financial assets, such as land, natural resources, fixed capital, technological, scientific and research work.

This section has four columns:

• Columns 1 and 2 are needed to reflect the prices of the reporting period;
• Columns 3 and 4 are for prices of the corresponding previous period;
• 1 and 3 reflect prices from the beginning of the year on an accrual basis;
• in column 2 – for the reporting quarter;
• in column 4 - for the corresponding quarter of the previous year.

All information is provided excluding VAT.

Instructions for filling out section 3

Section 3 of form P-2 is intended for information on the distribution of financial investments in non-financial assets.

It is filled out in accordance with the following rules:

• Column 1 is intended to account for long-term financial investments that the legal entity made in the reporting period;
• 2 columns – for short-term investments;
• Column 3 takes into account investments in the authorized capital;
• Column 4 reflects the costs of purchasing fixed assets that were previously used by other companies;
• in column 5 indicate other investments (in intangible assets, other non-financial assets, expenses for technological, scientific and research activities).

Short form

In addition to the usual form, the P-2 short form was also used in the past. In 2016, its use was canceled. It was filled out by those organizations that do not belong to the SMP, with the number of employees less than fifteen people.

Valid Editorial from 12.09.2012

Name of document	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"
Document type	order
Receiving authority	Rosstat
Document Number	492
Acceptance date	31.12.2012
Revision date	12.09.2012
Date of registration with the Ministry of Justice	01.01.1970
Status	valid
Publication	At the time of inclusion in the database, the document was not published
Navigator	Notes

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).

Section 1. Investment activity

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 sewerage system inside the building, 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 in carrying out work in the reporting period and not reflected in the certificate of cost of work performed, signed by the customer and the contractor (work performer).

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.

Section 2. Investments in fixed assets by type of economic activity

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. Funds for shared construction

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.

The form in question must be submitted quarterly by all legal entities (except SMP) to Rosstat, regardless of the type of activity performed. Data in Form P-2 are used by the department to generate representative statistical data reflecting the dynamics of investment by enterprises of certain industries in non-financial assets (NFAs).

Form P-2 must be signed by the head of the company or another authorized person and submitted to Rosstat no later than the 20th day of the month following the reporting quarter, and for the year - no later than February 8 of the following year.

Read about what fines may be for failure to submit reports to Rosstat. “It has become more expensive not to submit statistical reports” .

For reporting in 2018 (from January to December), the P-2 form was intended, approved by Rosstat order No. 562 dated August 30, 2017, which was filled out in accordance with the instructions approved by Rosstat order No. 772 dated November 22, 2017.

The form has changed since 2019. For the 2nd quarter, the report is submitted according to the form from Rosstat order No. 462 dated July 27, 2018. The deadline for submission is July 22, 2019.

Instructions for filling out form P-2: the main nuances of working with the document

The quarterly statistics form P-2 consists of 2 sections: the first records data on the actual investments in NFA, and the second contains information on the sources of the corresponding investments. Rosstat includes the fixed assets of the enterprise, as well as non-produced assets classified as non-produced, as non-fiscal assets that are considered as an investment object.

Data on investments in fixed capital are reflected in lines 01-16 of section 1 of the form. These could be attachments:

• in residential and non-residential premises;
• structures;
• machines and other equipment, various vehicles;
• equipment used for economic and production needs.

In the quarterly form P-2 2018-2019, information about other investment objects can be recorded, such as, for example, the development or acquisition of software, other intellectual property, and scientific research.

Data on investments in non-produced NFA are reflected in lines 20-22 of section 1 of the form. Qualifying investments may include:

• purchase of land and other environmental management facilities;
• expenses for concluding contracts, obtaining licenses, establishing business connections.

In separate lines of section 1 of the form, information about purchases from other legal entities and individuals is recorded:

• unfinished buildings - as part of fixed assets (line 23);
• machinery, equipment - as well as parts of fixed assets (line 24).

Sources of investment in NFA, information about which is reflected in section 2 of the form, are classified by the legislator into 2 categories: the company’s own and borrowed funds. The volume of the former is recorded in line 31 of section 2 of the form. The second is in lines 32-44. Raised funds can be represented by credits, loans, subsidies from the budget of the Russian Federation of one level or another, funds from extra-budgetary funds, equity investments of citizens and organizations.

From the 1st quarter of 2018, a reference line on the availability of investments aimed at environmental protection measures was added to form P-2.

Where can I download the form and sample of the quarterly form P-2 2018-2019?

On our website you can download:

• form of quarterly form P-2 2018;
• a sample of the relevant document;
• form of quarterly form P-2 2019;
• sample form P-2 for 2019.

The P-2 form used for reporting 2018 can be downloaded here.

There are dozens of different forms that are submitted to Rosstat throughout the year. One of the popular forms is P-2. We will tell you below when to submit it and within what time frame.

Due dates

A quarter is a reporting period in the specified form.

The form must be submitted by the 20th day of the month following the reporting quarter.

In 2019 the dates are:

I quarter - until 04/22/2019 inclusive

II quarter - 07/22/2019 inclusive

III quarter - until October 21, 2019 inclusive

The annual form is due in February. So, for example, based on the results of 2018, data must be submitted to Rosstat by 02/08/2019.

Only legal entities can submit the form. Small businesses are exempt from this obligation.

Please note that as of April 1, 2019, the updated P-2 form is in effect. That is, for the first quarter you will need to report using a new form.

Form of the new form P-2, which will come into force on 04/01/2019

Instructions for filling out form P-2

Form P-2 includes only two sections and a title page.

The first sheet contains standard information identifying the organization. All form indicators must be without VAT.

Section 1

Here the reporting organization collects costs for the acquisition of various property: equipment, cars, inventory, etc.

Basic information on types of investments is reflected in lines 01-16.

All acquired fixed assets, reflected on lines 01-16, are further distributed depending on the type of activity. The company must allocate fixed assets that will be used in different types of activities into separate groups - that is, it needs to make a breakdown according to OKVED in lines 17-19.

The tabular part of Section 1 is completed with lines 20-22, in which you need to show figures for non-produced NFA (land, licenses, business connections, etc.).

Below the table in the same section there are two more lines in which organizations report the purchase of previously used property (lines 23-24).

Section 2

If the first section reflects information about all acquisitions, then in section 2 you need to tell how the fixed assets were obtained.

If the costs were at the expense of the enterprise, you need to fill out line 31.

If you had to use borrowed or budget funds, you need to fill out lines 32-44.

Line 45 reflects reference information on investments in fixed assets aimed at environmental protection measures, as well as the construction and commissioning of environmental facilities.