To be aware of the financial condition of organizations, Rosstat has developed form P-Z (approved by Rosstat Order No. 336 dated July 22, 2015).
Form P-3: which organizations must submit this reporting
Form P-3 must be submitted to the territorial branch of Rosstat (TOGS) or, more simply, to “statistics”, all organizations whose average number of employees for the previous year exceeds 15 people (including part-time workers and individuals working under the GPD). But there is an exception to this rule. So, form P-3 does not need to be submitted:
- organizations related to small businesses. You can check whether your organization is a small business entity on the Federal Tax Service website;
- state and municipal institutions;
- banks, insurance companies and other financial and credit organizations.
Form P-3 in “statistics”: download form 2016
Form P-3 in “statistics” 2016: composition of the form
Statistical form P-3 consists of four sections:
- Section 1 “Indicators of financial condition and calculations”;
- section 2 “Income and expenses”;
- section 3 “Assets of the organization”;
- Section 4 “State of settlements with organizations and enterprises in Russia and foreign countries.”
Form P-3 in “statistics” 2016: instructions for filling out
When filling out form P-3 for “statistics,” you need to take into account several important points:
1. If an organization applies the simplified tax system, then in the column “Name of the reporting organization” after its name you must indicate “simplified taxation system”.
2. If the organization has separate divisions, then form P-3 is filled out taking into account the indicators of these OPs, that is, for the entire organization as a whole.
3. Organizations preparing interim financial statements (for a month/quarter) fill out form P-3 based on the data from these statements. If the organization does not prepare interim accounting reports, then statistical form P-3 is filled out based on primary accounting data.
4. Section 2 is completed only in reports for January - March, January - June, January - September and January - December.
5. Sections 3 and 4 are completed only in reports for January - March as of the end of the first quarter, for January - June as of the end of the six months, for January - September as of the end of 9 months and for January - December as of at the end of the year.
Form P-3 is filled out in thousands of rubles.
More information about filling out form P-3 can be found in Rosstat Order No. 428 dated October 28, 2013.
Form P-3: due date
Form P-3 is submitted within the following deadlines:
- monthly no later than the 28th day of the month following the reporting period (only section I is submitted);
- quarterly no later than the 30th day of the month following the reporting period (the entire form is submitted).
Keep in mind that for untimely submission of statistical reporting, as well as for unreliable information in it, the company faces a rather large fine (Part 1 of Article 13.19 of the Code of Administrative Offenses of the Russian Federation): for the organization itself - from 20,000 to 70,000 rubles, and for its officials persons - from 10,000 to 20,000 rubles. And this is only for the primary violation. Therefore, if you have any questions regarding filling out Form P-3 and the timing of its submission, it makes sense to contact your territorial office of Rosstat.
TOGS contact details can be found in our.
Form P-3 in “statistics”: sample filling
You can familiarize yourself with a sample of filling out form P-3
Form P-3: methods of presentation
An organization can submit Form P-3 to TOGS:
- on paper (directly to TOGS in person by the manager (an employee who has a power of attorney) or by registered mail with a list of the contents and acknowledgment of delivery);
- in electronic form (via telecommunication channels or through a Web collection system (see, for example, the website of the Moscow TOGS)).
The organization independently determines which of these four methods is more convenient for it to present statistical reporting.
Form P-3 in 2017
Starting with reporting for January, Form P-3 will need to be submitted using a new form. It's approved
Along with tax reporting, enterprises must submit statistical reporting that allows Rosstat to obtain information about the structure and value of assets, reserves, and financial position of enterprises. In the article we will tell you how to prepare the P-3 form, sample filling, and provide a form for downloading.
A comparative analysis of indicators with the previous period provides the statistical body with information about trends in changes in the activities of the enterprise. Form P-3, starting from 2017, is submitted on a form approved by FSGS order No. 390 dated 05.08.2016. Starting from 2018, the form is no longer relevant and will be presented on a new form.
Obligation to submit Form P-3
Enterprises of all forms of ownership, the number of employees of which exceeds 15 people, are required to submit Form P-3 when carrying out sales. The number is determined based on the results of the previous year and is calculated according to the rules established by the statistical authorities. When calculating the number of employees, persons employed on a part-time basis, for a certain time, season, or executed under GPC agreements are taken into account.
Sales mean the sale of goods, provision of services to organizations or the public. The obligation also applies to foreign companies operating in the Russian Federation. Legal entities are exempt from the obligation to submit the form:
- Enterprises whose indicators allow the organization to be classified as small.
- State or municipal institutions.
- Banks and other financial and credit organizations.
- Insurance companies.
- Non-profit organizations that do not sell products or services.
Form submission deadlines
P-3 reporting is submitted to TOGS. Organizations that do not operate at their registered address provide statistical data at their actual location. The filing date is considered the day of submission to the territorial body, sending by mail or transmission in electronic form, confirmed by a report from the receiving party. There are deadlines for submitting the form:
- Every month, before the 28th day of the month following the reporting month, the first section is submitted.
- Quarterly, by the 30th day of the month following the reporting period, the report is submitted in full.
A date that falls on a non-working day is moved to the first working day. The form is signed by the person responsible for submitting data to the statistical authority on behalf of the organization. The head of the enterprise imposes an obligation in an order or job description of the responsible person.
Form representation methods
The enterprise has the right to independently choose the method of reporting. Several reporting methods are allowed:
- Representation by an authorized representative of the company in person. The document is submitted on paper. Used if you have time to visit the territorial office of Rosstat.
- By post. The shipment is accompanied by an inventory to confirm that Form P-3 was sent. Used when the territorial authority is remote or has access to the Internet.
- In electronic form, using an electronic signature to transfer data. The forms must contain a code assigned to identify the territorial authority. The transfer is made using an electronic digital signature certificate or specialized telecom operators. Used when there is no time to visit a territorial office or post office.
Each reporting method has advantages and disadvantages.
| Conditions | Personal submission | Mailing | Electronic form |
| Advantages | No additional expenses | There is no need to personally visit the territorial authority, obtain an electronic digital signature or contact an operator | Data transfer rate |
| Flaws | Significant waste of time | Additional shipping costs | The need to create an electronic digital signature or conclude an agreement with the operator. Read also the article: → "". |
Features of filling out form P-3
Data from form P-3 are formed on the basis of synthetic accounting of the enterprise or financial statements. When filling out the data, the Instructions approved by Rosstat Order No. 498 dated October 26, 2015 are taken into account:
- Persons with separate branches generate data on all structures of the enterprise. Separate branches are understood as structures that have jobs created for a period of more than a month.
- Reporting is submitted at the location of the main enterprise and a separate division allocated to an independent balance sheet.
- In the data of the parent enterprise, which has separate divisions, they are presented without indicators of the subsidiary structure.
- The form requires you to indicate the organization’s use of the simplified tax system.
- Enterprises that partially do not operate during the reporting period must indicate the period of inactivity in the explanations of the form.
The full form of form P-3 consists of a title page and 4 sections. When submitting quarterly reports, all sections are required to be completed.
General information about the organization
The title part of the report contains general information about the enterprise. The name of the enterprise is indicated in full and, in brackets, in abbreviated form. The name must correspond to the constituent documents. The OKPO statistics code must be indicated on the title. When submitting reports, information about the address and actual location of the enterprise is provided. The data provided on the activities of a separate branch is accompanied by the name and address of the actual location.
The form presents comparative figures for the reporting and previous periods. When reorganizing the structure or changing the organizational form of an enterprise in one of the relevant periods, data must be presented according to the conditions of the reporting period. Additionally, explanations are provided for filling out the form in case of changes that occurred during the reporting period.
Procedure for filling out the statistical form
Form P-3 is filled out according to the data of the current reporting period (column 1) and the same period of time of the previous year (column 2).
| Line numbering | Information provided |
| Section 1, completed monthly | |
| 01-02 | Information relevant to the income statement |
| 03-12 | Accounts receivable of the enterprise without reflecting settlements with divisions. The amount of the provision for doubtful debts is not indicated |
| 13-25 | Accounts payable broken down by type, excluding settlements within the structure |
| 26-27 | Debts on loans and credits |
| R Section 2, completed quarterly with an accrual total | |
| 30 | Revenue without indirect taxes, corresponding to financial statements |
| 31, 32 | Cost and expenses that reduce revenue |
| 33 | Profit as the difference between income and expenses |
| 34 | Revenue received from the sale of fixed assets without indirect taxes |
| 35 | Loan interest included in expenses |
| Section 3, completed quarterly by analogy with section 2 | |
| 36-41 | Non-current assets corresponding to balance sheet indicators |
| 42-50 | Current assets by item |
| 50a | The value of net assets that determines the financial stability of the enterprise |
| Section 4 | Filled out quarterly, contains information on sales volume, receivables and payables by country |
Completes the information presented in Section 4 with information about the person responsible for submitting reports to the territorial statistics body. The position, full name, signature of the person, date of preparation and contact telephone number are indicated.
Common form filling mistakes
The data presented in Form P-3 may contain errors that lead to unreliable indicators.
| Condition for entering data | Wrong position | Correct position |
| Linking indicators with financial statements and balance sheets | Inconsistency of revenue, expenses, non-current, current assets with the data of Form P-3 | The report indicators must coincide with the accounting data of the enterprise’s activities |
| Calculation of numbers determining the need to pass P-3 | Using headcount calculations that do not meet Rosstat requirements | When calculating the number, the requirements established by Instructions No. 498 are taken into account |
| Presentation of reporting by enterprises that have separate divisions on a separate balance sheet | Reporting is submitted at the location of the main body of the enterprise | If there are separate divisions that have an independent balance sheet, reporting is presented for the parent organization and for the division |
Responsibility for violation of the procedure for submitting form P-3
The amount of the fine ranges from 20 to 70 thousand rubles and from 10 to 20 thousand rubles for the head of the enterprise. If the violation is repeated, the fine increases.
The sanction for a repeated violation for an organization ranges from 100 to 150 thousand rubles, the punishment for officials ranges from 30 to 50 thousand rubles.
Category “Questions and Answers”
Question No. 1. Are enterprises reporting on the activities of a separate division required to register separately with statistical authorities?
When reporting on a separate division, additional registration is not required.
Question No. 2. What signature is required to use when transmitting reports electronically without the use of an operator?
When transferring data via the Web collection system, you must have an electronic digital signature purchased at a trusted Rosstat center or a signature used by the enterprise to transfer tax reporting.
Question No. 3. Is the calculation of the number of employees to determine the need to submit form P-3 twice included data on persons included in the payroll with whom the GPC agreement has been concluded?
A person on the payroll with whom a GPC agreement has been concluded is reflected in the number once.
Question No. 4. In what units of measurement are reporting forms P-3 presented?
Reporting form P-3 is presented in thousands of rubles.
Question No. 5. Where can I find out the conditions for submitting statistical reporting and the list of forms required to be submitted by enterprises of various organizational forms?
The procedure for submitting statistical forms, filling out requirements and deadlines can be clarified on the Rosstat website or at the territorial office.
Some companies must report monthly to statistical authorities in form P-3 “Information on the financial condition of the organization.” Let's take a closer look at when and who has such an obligation, as well as how to fill out this report in 2016.
Form P-3 Information on the financial condition of the organization and instructions for filling it out were approved by Rosstat order No. 291 dated July 23, 2013. This form is submitted monthly starting with reporting for January 2014.
Who and when will submit the P-3 form in 2016
Form P-3 is submitted by legal entities (except for small businesses, budgetary organizations, banks, insurance and other financial and credit institutions), the average number of employees of which exceeds 15 people, including part-time workers and civil law contracts, their separate divisions:
- to the territorial body of Rosstat in the constituent entity of the Russian Federation at the address established by it;
- the body that carries out state regulation in the relevant field of activity;
- the body regulating natural monopolies in the relevant field of activity.
Submission deadlines:
- no later than the 28th day after the reporting period;
- quarterly no later than the 30th day after the reporting period.
When to submit form P-3 if the company has separate divisions
If there are separate divisions allocated to a separate balance sheet, keeping records of revenue from the sale of goods, products, works, services and expenses for the production and sale of goods, products, works, services, form P-3 is filled out both for each such separate division and by legal entity with the exception of these divisions.
The completed forms are submitted by the legal entity to the territorial bodies of Rosstat at the location of the separate division (for a separate division) and at the location of the legal entity (without separate divisions).
How to fill out the cover page of form P-3
In the address part the full name of the reporting organization is indicated 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. Organizations that have switched to the simplified tax system must indicate in the column “Name of the reporting organization” after the name of the organization: “simplified taxation system”.
By line "Mail address" the name of the subject of the Russian Federation, legal address with postal code are indicated; if the actual address does not coincide with the legal address, then the actual postal address is also indicated. For separate subdivisions that do not have a legal address, a postal address with a postal code is indicated.
In the code part forms, the legal entity indicates the OKPO code based on the notification of the territorial body of Rosstat. For territorially separate subdivisions, an identification number is indicated, which is also established by the territorial body of Rosstat at the location of the subdivision.
How to fill out section 1 of form P-3
Line 01 shows the amount of profit (loss) before tax for the reporting period. It consists of the sum 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 for these operations. Line 01 corresponds to the indicator “Profit (loss) before tax for the reporting period” of the “Income Statement” form.
Line 02 reflects information about profit (loss) before tax for the corresponding period of the previous year. The data is presented in accordance with the accounting policies adopted in the current reporting period, but without recalculation into the prices of the reporting year, i.e. at prices in force in the corresponding period of the previous year. Line 02 corresponds to the indicator “Profit (loss) before tax for the period of the previous year, similar to the reporting period” of the “Income Statement” form.
Data on the accounting accounts of the organization's settlements with other legal entities and individuals 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.
If several contracts are concluded with the same buyer (supplier), then the debt is calculated for each contract separately and, accordingly, is included in accounts receivable or payable, that is, the debt is determined for each business transaction separately for each buyer (customer), supplier ( contractor) and for each contract.
Settlements between the parent organization and its separate divisions are not reflected in the items “Accounts Receivable” and “Accounts Payable”.
Lines 03 - 12 in column 1 reflect the receivables of this organization, in column 2 - including overdue ones, i.e. debt not repaid within the terms established by the contract.
Line 03 shows the debt for settlements with buyers and customers for goods, works and services; including debt secured by bills received; debt on settlements with subsidiaries and dependent companies; amounts of advances paid to other organizations for upcoming settlements in accordance with concluded agreements; debt on settlements with other debtors, including debt from financial and tax authorities (including overpayments of taxes, fees and other payments to the budget); indebtedness of the organization's employees for loans and borrowings provided to them at the expense of the funds of this organization or credit (loans for individual and cooperative housing construction, acquisition and improvement of garden plots, interest-free loans to young families to improve living conditions or start a household, etc.); debt of accountable persons; suppliers for shortages of inventory items discovered upon acceptance; debt under government orders, federal programs for goods, works and services supplied, as well as fines, penalties and penalties recognized by the debtor or for which decisions of a court (arbitration court) or other body entitled to make a decision on their collection have been received, and attributed on the financial results of the organization. To fill out this line, use analytical data for the accounting accounts of the financial and economic activities of the organization in Section 6 “Calculations”.
Line 05 reflects the debt of buyers and customers for goods shipped, work performed and services rendered, for which income is recognized in the prescribed manner, including that secured by bills of exchange, etc. (accounts 62, 76, 63). Receivables are indicated minus the amount of the provision for doubtful debts.
Line 06 reflects the debt of buyers and customers for goods, work performed and services provided, secured by bills received (account 62).
Line 07 shows the debt of customers under government contracts. It is filled out by the performers.
Lines 08 - 11 are filled in only by subjects of natural monopolies, information about which is contained in the Register of subjects of natural monopolies subject to state regulation and control (Administrative Regulations approved by order of the Federal Tariff Service dated August 30, 2010 N 417-e), and whose activities are regulated in accordance with Article 4 of Chapter I of the Federal Law of August 17, 1995 N 147-FZ “On Natural Monopolies” in the following areas:
- rail transportation;
On line 08, reporting organizations related to natural monopolies show the debt of consumer organizations for rail transportation.
On line 09, reporting organizations related to natural monopolies show the debt of consumer organizations for gas supplies (gas transportation through pipelines).
On line 10, reporting organizations related to natural monopolies show the debt of consumer organizations for the supply of electricity.
On line 11, reporting organizations related to natural monopolies show the debt of consumer organizations for the supply of thermal energy.
Lines 08 - 11 are completed by reporting organizations on a quarterly basis.
Line 12 reflects accounts receivable, payments for which are expected within 12 months after the reporting date.
Lines 13 - 25 in column 1 reflect the accounts payable of this organization, in column 2 - including overdue debt.
Line 13 shows the debt for settlements with suppliers and contractors for received material assets, work performed and services rendered, including debt secured by bills issued; debt on settlements with subsidiaries and dependent companies for all types of transactions; with workers and employees on wages, representing accrued but not paid amounts of wages; debt on contributions to state social insurance, pensions and medical insurance of the organization's employees, debt on all types of payments to the budget and extra-budgetary funds; the organization's debt in 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 upcoming settlements under concluded agreements, as well as fines, penalties and penalties recognized by the organization or for which decisions of a court (arbitration court) or other body entitled to make a decision on their collection have been received, and attributed to the financial results of the organization, outstanding amounts of borrowed funds subject to repayment in accordance with the agreements.
To fill out this line, use analytical data for the accounts of section 6 “Calculations”, except for accounts 66, 67.
Line 15 indicates the organization's debt for all types of payments to the budget.
Line 16 shows the debt to the federal budget, with the exception of debt to extra-budgetary funds.
Line 17 shows the debt to the budgets of the subjects, with the exception of debt to the budget of the municipality (local budget).
If, in accordance with tax legislation, the organization does not provide for the distribution of tax payments to budgets of various levels, then the federal tax debt is reflected on line 16, the regional tax debt should be shown on line 17. The list and types of taxes are determined by the current tax legislation.
Line 18 shows the debt on insurance premiums.
Line 19 shows the debt to suppliers and contractors for material assets received, work performed and services rendered, including those secured by bills of exchange issued. Line 19 also reflects debt to suppliers for uninvoiced supplies (accounts 60, 76).
Debt balances in account 76 “settlements with various debtors and creditors” should be taken into account only in terms of debt for goods, works, and services.
Line 20 reflects the amount of debt to suppliers, contractors and other creditors to whom the organization issued bills of exchange to secure their supplies, works and services, which are accounted for in account 60 “Settlements with suppliers and contractors”.
Lines 21 - 24 show the debt to all suppliers, regardless of their form of ownership, for services:
- transportation of oil and petroleum products via main pipelines;
- gas transportation through pipelines;
- rail transportation;
- services in transport terminals, ports and airports;
- public telecommunications and public postal services;
- electric energy transmission services;
- services for operational dispatch control in the electric power industry;
- thermal energy transmission services;
- services for the use of inland waterway infrastructure.
Of the total amount owed to suppliers and contractors:
Line 21 reflects the debt for railway transportation.
Line 22 reflects the debt for gas supplies to organizations of all forms of ownership that provide services in the field of gas transportation and sales, as well as to gas suppliers - for the cost of the supplied gas.
Line 23 reflects the debt for the supply of electricity to organizations of all forms of ownership that provide services in the field of production, transmission and sale of electrical energy.
Line 24 reflects the debt for the supply of thermal energy to organizations of all forms of ownership that provide services in the field of production, transmission and sale of thermal energy.
Lines 21 - 24 are filled out by organizations quarterly.
Line 25 shows accounts payable due for repayment within 12 months after the reporting date.
Line 26 shows the amount of debt on loans and credits received (accounts 66, 67).
Line 27 reflects the amount of debt on loans and credits received for a period of no more than 12 months (account 66).
Lines 26 and 27, column 1 shows the total amount of debt on loans and credits received, and column 2 - including overdue debt.
Lines 28 and 29 reflect the debt written off in accordance with the established procedure for the financial results of the organizations.
How to fill out section 2 of form P-3
Line 30 shows revenue from the sale of products and goods, income related to the performance of work and provision of services, and the implementation of business transactions, 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 PBU 9/99.
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, revenue is 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, revenue is considered to be receipts the receipt of which is associated with this activity (license payments (including royalties) for the use of intellectual property).
In organizations whose subject of activity is participation in the authorized capital of other organizations, revenue is considered to be receipts of which are associated with this activity.
Trading and supply organizations on line 30 reflect the cost of goods sold. Intermediary organizations operating under commission, commission, agency, etc. agreements, on line 30 reflect the cost of intermediary services provided by them.
Line 30 corresponds to the “Revenue” indicator of the “Income Statement” form.
Line 31 reflects the recorded costs for the production of goods, products, works, services in the share related to the goods, products, works, services sold. Column 1 reflects data for the reporting period, column 2 - for the corresponding period of the previous year.
If an organization, in accordance with the established procedure, recognizes administrative and commercial expenses in full in the cost of goods, products, works, and services sold as expenses for ordinary activities, this line reflects the costs of producing goods, products, works, and services sold, excluding overhead costs , sales expenses.
Organizations engaged in trading activities reflect under this item the purchase price of goods, the proceeds from the sale of which are reflected in this reporting period.
Organizations that are professional participants in the securities market reflect under this item the purchase (accounting) cost of securities, the proceeds from the sale of which are reflected in this reporting period.
Line 31 corresponds to the “Cost of sales” indicator of the “Income Statement” form.
Line 32 shows general production 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 32 corresponds to the sum of the indicators “Commercial expenses”, “Administrative expenses” of the “Income Statement” form.
Line 33 shows profit (loss) from the sale of goods, products, works, services, which is calculated by subtracting from the proceeds (net) from the sale of goods, products, works, services (minus VAT, excise taxes and similar mandatory payments) the cost of goods sold , products, works, services, as well as commercial and administrative expenses. Column 1 provides data for the reporting period, column 2 - for the corresponding period of the previous year. Line 33 corresponds to the indicator “Profit (loss) from sales” of the “Income Statement” form.
Line 34 shows the proceeds from the sale of fixed assets (less value added tax and other mandatory payments), i.e. the amount due to the organization for the sold fixed assets. Column 1 provides data for the reporting period, column 2 - for the corresponding period of the previous year.
Line 35 reflects the interest paid and accounted for by the organization as expenses of the reporting period for the provision of funds (credits, borrowings) to it for use.
When filling out line 35, you should be guided by PBU 10/99.
How to fill out section 3 of form P-3
In this section, column 1 provides data for the reporting period, column 2 - for the corresponding period of the previous year.
Line 36 shows the value of non-current assets (fixed assets, intangible assets, long-term financial investments, unfinished investments in non-current assets, exploration assets, profitable investments in tangible assets, deferred tax assets, etc., recorded in the accounting accounts of section 1 "Non-current assets "). Line 36 corresponds to the total for section 1 “Non-current assets” of the balance sheet.
Line 37 reflects intangible assets at their residual value (except for items for which depreciation is not accrued) recorded in accounts 04, 05. This line also reflects the amount of expenses not written off as expenses for ordinary activities and (or) for other expenses. R&D, accounted for on account 04. Line 37 reflects intangible research assets that are recognized as non-current assets. When filling out the line, you must be guided by PBU 14/2007, PBU 24/2011. Line 37 corresponds to the indicators “Intangible assets”, “Results of research and development”, “Intangible exploration assets” of section 1 of the balance sheet.
Line 38 from line 37 identifies those accounted for as intangible assets, intangible exploration assets, research and development results: contracts, lease agreements, licenses, business reputation (goodwill) and marketing assets.
Contracts, leases and licenses include:
- negotiable (that is, circulating on the market) operating leasing agreements;
- permits for the use of natural resources;
- permission to engage in certain types of activities;
- the right to receive future goods and services on an exclusive basis.
Marketing assets (business relationships) in accounting are called "personalization assets." In accordance with the Civil Code of the Russian Federation, these means include a company name, a trademark (similar terms - trademark, brand) and service mark, the name of the place of origin of the goods, and a commercial designation.
Line 39 reflects fixed assets, both in operation and those under reconstruction, modernization, restoration, conservation or reserve, in lease, in trust management, at residual value (with the exception of fixed assets for which, in accordance with the established procedure no depreciation is charged). On this line, organizations making profitable investments in material assets provided for a fee for temporary possession and use (including under a financial lease agreement, under a rental agreement), in order to generate income, reflect the residual value of the specified property. Line 39 reflects tangible exploration assets that are recognized as non-current assets. To fill in line 39, account data 01, 02, 03, 08 is used.
When filling out line 39, you should be guided by the order of the Ministry of Finance of Russia dated February 17, 1997 N 15, PBU 6/01, PBU 24/2011.
Line 40 from line 39 identifies land plots and environmental management objects (land; mineral and energy reserves (mineral and energy mineral resources); uncultivated biological resources related to flora and fauna; underground and surface water resources; other natural resources, for example , radio frequency ranges).
Line 41 reflects the costs of construction and installation work, acquisition of buildings, equipment, vehicles, tools, inventory, other durable material objects, other capital works and expenses (design and survey, geological exploration and drilling work, costs of land acquisition and resettlement in connection with construction, training of personnel for newly constructed organizations, and others). Information on the specified line is filled in based on accounts 07, 08, 16.
When filling out line 41, you should be guided by the Regulations on Accounting for Long-Term Investments, approved by Order of the Ministry of Finance of Russia dated December 30, 1993 N 160, PBU 2/2008. Completed search assets accounted for on account 08 “Investments in non-current assets” are not taken into account in this line.
Line 42 shows inventories at actual cost; value added tax on purchased assets; accounts receivable; short-term financial investments, cash and other current assets recorded in accounts 10, 11, 15, 16, 19 - 21, 23, 29, 41, 43 - 46, 50 - 58, 60, 62, 68 - 71, 73, 75, 76, 81, 97. Line 42 corresponds to the total for section 2 “Current assets” of the balance sheet.
Line 43 reflects inventories recorded in accounts 10, 11, 15, 16, 20, 21, 23, 29, 41, 43 - 46, 97. Line 43 corresponds to the “Inventories” indicator in section 2 of the balance sheet.
Line 44 shows the remaining stocks of raw materials, materials, fuel, purchased semi-finished products, components, structures, parts, containers, spare parts, inventory and household supplies, etc. values of the organization, recorded on accounts 10, 11, 15, 16.
Line 45 shows the costs of work in progress and unfinished work (services) accounted for in accounts 20, 21, 23, 29, 44, 46. If trade and public catering organizations do not recognize the recorded distribution costs in the cost of goods (services) sold. completely in the reporting period as expenses for ordinary activities, then the amount of distribution costs attributable to the balance of unsold goods and raw materials is reflected on line 45.
Line 46 shows the actual production cost of the balance in warehouses of finished products that have passed testing and acceptance, complete with all parts in accordance with the terms of contracts with customers and the relevant technical specifications and standards (account 43, 16).
Products that do not meet the specified requirements and undelivered work are considered unfinished and are shown as part of work in progress.
Line 47 reflects the cost of inventory items purchased as goods for sale. Manufacturing enterprises show the cost of products, materials and products purchased specifically for sale, as well as the cost of finished products purchased for assembly, which are not included in the cost of manufactured products and are subject to reimbursement by the buyer separately (accounts 41, 16).
Line 48 reflects the amount of VAT on acquired inventories, intangible assets, capital investments, etc., works and services, subject to inclusion in the following reporting periods as a reduction in tax amounts for transfer to the budget or to the appropriate sources of its coverage. Line 48 corresponds to the indicator “Value added tax on acquired assets” in section 2 of the balance sheet.
Line 49 shows investments in securities of other organizations, government securities, etc., loans provided to other organizations, deposits under a simple partnership agreement, etc. (count 58).
Line 50 reflects cash balances in the cash register, in settlement, currency and other accounts in credit institutions, etc. (accounts 50, 51, 52, 55, 57).
How to fill out section 4 of form P-3
Column 1 on lines 51 - 66 shows the volumes of shipped or released by way of sale, as well as direct exchange of finished products, goods, work performed, services rendered, as well as fixed assets released by way of sale, intangible assets and other valuables (except for foreign currency ). The data is filled in on the basis of analytical accounting for accounts 90, 91 and is shown in actual selling prices (including VAT, excise taxes and similar mandatory payments). When carrying out barter agreements, column 1 is filled in on the basis of data on the customs value given in state customs declarations.
In addition to the sale of other assets, this line reflects:
- construction organizations - the cost of completed construction projects or work performed under contract and subcontract agreements;
- scientific research organizations - contractual (estimated) cost of research and development work delivered to customers;
- trading, supply and marketing organizations - the selling cost of goods sold.
Monitoring indicators according to form P-3
1. gr. 1 gr. 2 (pages 03 to 27)
2. page 05<= стр. 03
3. page 05 page 06 + page 07
4. page 05 sum of lines from page 08 to page 11
5. page 12<= стр. 03
6. page 15 + page 18 + page 19<= стр. 13
7. page 16 + page 17<= стр. 15
8. page 20<= стр. 19
9. sum of lines from page 21 to page 24<= стр. 19
10. page 25<= стр. 13
11. page 27<= стр. 26
12. lines from 03 to page 29 0
13. page 33 = page 30 - page 31 - page 32
14. lines 30, 31, 32, 34, 35 0
15. page 36 gr. 1, 2 page 37 + page 39 + page 41
16. page 37 page 38
17. page 39 page 40
18. page 42 gr. 1 page 43 + page 48 + page 49 + page 50 + page 12 gr. 1
19. page 42 gr. 2 page 43 + page 48 + page 49 + page 50 gr. 2
20. page 43 gr. 1, 2 page 44 + page 45 + page 46 + page 47 gr. 12
21. page 36 to page 50 0
22. page 52 = sum of lines from page 53 to page 62 gr. from 1 to 7
23. (p. 51 + p. 52 + p. 63) gr. 2 = page 05 gr. 1
24. (p. 51 + p. 52 + p. 63) gr. 4 = page 19 gr. 1
25. (p. 51 + p. 52 + p. 63) gr. 6 = page 26 gr. 1
26. (p. 51 + p. 52 + p. 63) gr. 3 = page 05 gr. 2
27. (p. 51 + p. 52 + p. 63) gr. 5 = page 19 gr. 2
28. (p. 51 + p. 52 + p. 63) gr. 7 = page 26 gr. 2
P-3 statistics— reporting form to Rosstat on the financial condition of the organization. Enterprises with more than 15 employees are required to submit it to statistics, with the exception of small businesses, state and municipal institutions, and financial and credit organizations.
Rosstat approved the new form P-3 last year by order No. 390 dated 08/05/2016, and the procedure for filling it out was established by order No. 498 dated 10/26/2015 (as amended on 02/06/2017). You can download the form from the link below.
Instructions for filling out form P-3 statistics 2017
The form, in addition to the title page with general information, includes four sections. In them, organizations report:
- about financial condition - this is section 1;
- on income and expenses - section 2;
- on assets - section 3;
- on the status of settlements with organizations and enterprises - section 4.
Fill out sections of the form taking into account the specifics of the activities carried out by the organization. For example, companies that send interim reports fill out Form P-3 statistics based on the data reflected in these interim reports. The rest send information based on information from primary accounting documents.
Companies that have separate divisions fill out the form taking into account all of their divisions. Organizations using the simplified tax system must indicate that they use a simplification.
First, financial indicators such as profit and debt are filled in. Section 2 indicates income and expenses. In particular, the cost of products sold by the organization, management costs, etc. are filled in. Next, you need to show assets and settlements with Russian and foreign companies (see table below).
P-3 statistics 2017: instructions for filling out
Complete instructions for filling out P-3 statistics 2017
Indicate the date as of which you are submitting the form.
Indicate the form code according to OKUD, the OKPO code assigned to the organization by Rosstat, the short and full name of the organization according to the constituent documents.
01 - the amount of profit (loss) before tax received by the organization for the reporting period, i.e. the final financial result identified on the basis of accounting of all operations. Line 01 corresponds to the indicator “Profit (loss) before tax for the reporting period” of the income statement.
02 — information about profit (loss) before tax for the corresponding period of the previous year. The data is presented in accordance with the accounting policy, but without recalculation into the prices of the reporting year, i.e. at prices in force in the corresponding period of the previous year. The line corresponds to the indicator “Profit (loss) before tax for the period of the previous year similar to the reporting period” of the income statement.
03 - 12 in column 1 - receivables of the organization, in column 2 - including overdue, i.e. debt not repaid within the terms established by the contract.
13-25 in column 1 - the organization's accounts payable, in column 2 - including overdue debt.
26 - the amount of debt on loans and credits received (accounts 66, 67).
27 - amounts of debt on loans and credits received for a period of no more than 12 months (account 66).
In lines 26 and 27, column 1 shows the total amount of debt on loans and credits received, and column 2 - including overdue debt.
30 — revenue from the sale of products and goods, income related to the performance of work and the provision of services, the implementation of business transactions, which are income from ordinary activities. Column 1 reflects data for the reporting period, column 2 - for the corresponding period of the previous year. The line corresponds to the “Revenue” indicator of the income statement.
31 — taken into account costs of production of goods, products, works, services in the share related to the goods, products, works, services sold. Column 1 reflects data for the reporting period, column 2 - for the corresponding period of the previous year. The line corresponds to the “Cost of sales” indicator of the “Income Statement” form.
32 - general production 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. The line corresponds to the sum of the indicators “Commercial expenses”, “Administrative expenses” of the income statement.
33 - profit (loss) from the sale of goods, products, works, services, which is calculated by subtracting from the proceeds (net) from the sale of goods, products, works, services (minus VAT, excise taxes and similar mandatory payments) the cost of goods, products sold, works, services, as well as commercial and administrative expenses. Column 1 provides data for the reporting period, column 2 - for the corresponding period of the previous year. The line corresponds to the indicator “Profit (loss) from sales” of the income statement.
34 - the amount due to the organization for sold fixed assets. Column 1 provides data for the reporting period, column 2 - for the corresponding period of the previous year.
35 — interest paid and accounted for by the organization as part of the expenses of the reporting period for the provision of funds (credits, borrowings) to it for use.
In this section, column 1 provides data for the reporting period, and column 2 for the corresponding period of the previous year.
36 - the cost of non-current assets, which, in accordance with accounting rules, include fixed assets, intangible assets, long-term financial investments, unfinished investments in non-current assets, exploration assets, profitable investments in tangible assets, deferred tax assets, etc., recorded in the section’s accounting accounts 1 “Non-current assets”. Line 36 corresponds to the total for section 1 “Non-current assets” of the balance sheet.
37 — intangible assets at residual value (except for objects for which depreciation is not charged), recorded in accounts 04, 05. Reflect intangible exploration assets that are recognized as non-current.
Line 38 from line 37 identifies those accounted for as intangible assets, intangible exploration assets, research and development results: negotiable contracts, lease agreements, licenses, business reputation (goodwill) and marketing assets.
39 - fixed assets in operation and under reconstruction, modernization, restoration, conservation or reserve, leased, in trust management, at residual value (with the exception of fixed assets for which depreciation is not charged).
Line 40 from line 39 identifies land plots and environmental management facilities.
41 - costs of construction and installation work, acquisition of buildings, equipment, vehicles, tools, inventory, other durable material objects, other capital works and costs not documented in acceptance and transfer certificates of fixed assets and other documents.
42 — inventories at actual cost; VAT on purchased assets; accounts receivable; short-term financial investments, cash and other current assets recorded in accounts 10, 11, 14, 15, 16, 19 - 21, 23, 29, 41, 43 - 46, 50 - 58, 60, 62, 68 - 71, 73, 75, 76, 81, 97.
43 - inventories recorded in accounts 10, 11, 14, 15, 16, 20, 21, 23, 29, 41, 43 - 46, 97. Line 43 corresponds to the “Inventories” indicator in section 2 of the balance sheet.
44 — balances of stocks of raw materials, materials, fuel, purchased semi-finished products, components, structures, parts, containers, spare parts, inventory and household supplies, etc. values of the organization, recorded in accounts 10, 11, 14, 15, 16.
45 - costs of work in progress and unfinished work (services), recorded in accounts 20, 21, 23, 29, 44, 46. If trade and public catering organizations do not recognize the recorded distribution costs in the cost of goods (services) sold in full in the reporting period as expenses for ordinary activities, then the amount of distribution costs attributable to the balance of unsold goods and raw materials is reflected on line 45.
46 - actual production cost of the balance in warehouses of finished products that have passed testing and acceptance, complete with all parts in accordance with the terms of contracts with customers and the relevant technical conditions and standards (accounts 43, 16).
47 — the cost of inventory items purchased as goods for sale. Organizations operating in industrial production and other production areas show the cost of products, materials and products purchased specifically for sale, as well as the cost of finished products purchased for assembly, not included in the cost of manufactured products and subject to reimbursement by the buyer separately (accounts 41 , 16).
48 - the amount of VAT on acquired inventories, intangible assets, capital investments made, etc., works and services, subject to assignment in the prescribed manner in the following reporting periods to reduce tax amounts for transfer to the budget or to the appropriate sources of its coverage. Line 48 corresponds to the indicator “Value added tax on acquired assets” in section 2 of the balance sheet.
49 — investments of an organization in securities of other organizations, government securities, etc., loans provided by the organization to other organizations, deposits under a simple partnership agreement, etc. (accounts 58, 59).
50 - balances of funds belonging to the organization located in the cash register, on settlement, currency and other accounts, etc. (accounts 50, 51, 52, 55, 57).
51-63 - volumes of shipped or released by way of sale, as well as direct exchange of finished products, goods, work performed, services rendered, as well as fixed assets released by way of sale, intangible assets and other valuables (except for foreign currency).
In addition to the sale of other assets, this line reflects:
— construction organizations — the cost of completed construction projects or work performed under contract and subcontract agreements;
- research organizations - contractual (estimated) cost of research and development work delivered to customers;
— trading, supply and sales organizations — the selling cost of goods sold.
Monitoring indicators according to form P-3
- gr. 1 ≥ gr. 2 (lines 03 to 27)
- page 05 gr. 1, 2 ≤ page 03 gr. 12
- page 05 gr. 1, 2 ≥ page 06 + page 07 according to gr. 12
- page 12 gr. 1, 2 ≤ page 03 gr. 12
- page 15 + page 18 + page 19 according to gr. 1, 2 ≤ page 13 gr. 12
- page 20 gr. 1, 2 ≤ page 19 gr. 12
- page 25 gr. 1, 2 ≤ page 13 gr. 12
- page 27 gr. 1, 2 ≤ page 26 gr. 12
- lines from 03 to page 27 to gr. 1, 2 ≥ 0
- page 03 - page 05 according to gr. 1 ≥ page 03 - page 05 according to gr. 2
- page 03 - page 12 according to gr. 1 ≥ page 03 - page 12 according to gr. 2
- page 05 - page 06 - page 07 according to gr. 1 ≥ page 05 - page 06 - page 07 according to gr. 2
- page 13 - page 15 - page 18 - page 19 according to gr. 1 ≥ page 13 - page 15 - page 18 - page 19 according to gr. 2
- page 13 - page 25 according to gr. 1 ≥ page 13 - page 25 according to gr. 2
- page 19 - page 20 according to gr. 1 ≥ page 19 - page 20 according to gr. 2
- page 26 - page 27 according to gr. 1 ≥ page 26 - page 27 according to gr. 2
- page 33 gr. 1, 2 = page 30 - page 31 - page 32 according to gr. 12
- lines 30, 31, 32, 34, 35 according to gr. 1, 2 ≥ 0
- page 36 gr. 1, 2 ≥ page 37 + page 39 + page 41 according to gr. 12
- page 37 gr. 1, 2 ≥ page 38 gr. 12
- page 39 gr. 1, 2 ≥ page 40 gr. 12
- page 42 gr. 1 ≥ page 43 + page 48 + page 49 + page 50 + page 12 gr. 1
- page 42 gr. 2 ≥ page 43 + page 48 + page 49 + page 50 gr. 2
- page 43 gr. 1, 2 ≥ page 44 + page 45 + page 46 + page 47 gr. 12
- lines from 36 to 50 according to gr. 1, 2 ≥ 0
- page 52 = sum of lines from 53 to 62 in gr. from 1 to 7
- (page 51 + page 52 + page 63) gr. 2 = page 05 gr. 1
- (page 51 + page 52 + page 63) gr. 4 = page 19 gr. 1
- (page 51 + page 52 + page 63) gr. 6 = page 26 gr. 1
- (page 51 + page 52 + page 63) gr. 3 = page 05 gr. 2
- (page 51 + page 52 + page 63) gr. 5 = page 19 gr. 2
- (page 51 + page 52 + page 63) gr. 7 = page 26 gr. 2
- pages from 51 to 63 according to gr. 2 ≥ pages from 51 to 63 according to gr. 3
- pages from 51 to 63 according to gr. 4 ≥ pages from 51 to 63 according to gr. 5
- pages from 51 to 63 according to gr. 6 ≥ pages from 51 to 63 according to gr. 7
- pages from 51 to 63 according to gr. 1 to 7 ≥ 0
Selection of documents
In 2015, the FSGS (Federal State Statistics Service) issued Order No. 336. The document provides clear instructions for completing the statistical plan documentation. The collected information contains reliable information about the financial development of the legal entity.
The reporting reflects:
- company income;
- her expenses;
- information about assets.
Over the years, the document has been modified several times. The last minor adjustments took place this year, but the fundamental basis remains the same.
Legal entities submit statistics on product output, services provided, sales, and the financial viability of the enterprise to Rosstat. Excluded from this number are:
- small business;
- administrative government structures at different levels;
- credit and financial institutions, including insurance organizations.
Reporting in Form P-3 is prepared and submitted for the past year by commercial companies if the staff of employees exceeded 15 people. This includes individuals who performed part-time work or contract work.
Intermediate statistics
To quickly assess the financial activities of business entities, interim reporting is prepared. Compiled for a month, quarter with an accrual result from the start of the reporting annual period. The information allows Rosstat to keep abreast of the monthly and quarterly development of companies, analyze, and use the effectiveness of investment projects to plan economic development for the near and distant future.
Reporting is completed on the basis of a comprehensive accounting analysis, consisting of an analytical, synthetic invoice.
Separate legal entities that do not produce goods or provide services do not provide reporting under P-Z. These include housing construction cooperatives, GSK, housing cooperatives and others. The norm was formed by the corresponding Order No. 625.
By order of Rosstat, interim reporting is clearly defined in time. A specific number of days must have passed since the reporting month. Let's give an example. Reports for February are due March 28. This only applies to the first section.
Quarterly reporting on the time of submission is different. Makes up 30 days following the reporting time cycle. Form P-3 is prepared and submitted here fully
Filling algorithm
The order of Rosstat approved the algorithm for filling out P-3. The data entered into the forms fully corresponds to complex accounting (synthetic, analytical). The fields are filled in according to the legal entity.
The reporting must include structural divisions maintaining a separate financial balance. The finished statistics are sent to regional TOGS locations (territorial organizations of state statistics), within whose borders there are reporting commercial companies.
Main (title page)
Since the document is called title, it contains detailed information about the reporting company. Then you should fill in the field cluster indicating the reporting period. The following should include information about the location of the Rosstat body - select the desired TOGS.
A column is filled in with a full indication of the constituent documentation, and the true name of the company is indicated.
Then they proceed to filling out the field in which they enter the code entered in OKUD (All-Russian Classifier of Management Documentation).
The design of the title page of the reporting statistical document ends by filling out the field that requires entering the code according to (All-Russian Classifier of Enterprises and Organizations). One thing should not be forgotten. If the subject has previously passed the system registration, then the remaining fields are filled in automatically.
Financial condition of a commercial organization
The work is just beginning with the design of the title page of statistical reporting. In the first section of the document you must first fill out, do not forget to answer one important question. Did the organization use a simplified taxation scheme () during the reporting period? And check the required box.
Then they move on to a digital reflection of the company’s financial position. There is a lot of work awaiting the preparer of error-free reports. Based on the results of accounting, it is necessary to obtain a result - a profitable or unprofitable organization for the reporting period of time. In columns 01-02 you must record the amount of profit or loss. That is, show data before taxes. Then follow the lines requiring the necessary written information regarding:
- Debt, total debt, amounts, volumes of overdue payments (debt that resulted from failure to fulfill contractual obligations).
- Accounts receivable formed by customers, company personnel, and so on.
- Details of the debt incurred.
- Total debt of buyers, customers of paid services.
- Expected short-term debt expected within 12 months after the report.
- Adjustable amount of debt to the budget.
- Reflection of debt generated by loans, credits, etc.
Rosstat, structural divisions located in the regions of the Russian Federation, require the preparation and sending of reliable information about the financial condition of commercial organizations.
Income, expenses
The section is marked digital information about income and expenses for the reporting period and the time of the previous period. The corresponding line reflects the amount of revenue from products sold and services sold.
The next line contains expenses necessary to organize the sale of goods and paid services. This includes the costs of managing sales processes (searching for buyers, establishing technical connections with retailers, and so on).
The last 33rd line is considered final by experts. The column contains figures obtained from the difference between income and expenses. More specifically, from sales of manufactured products and provision of paid services.
This section is completed when generating quarterly reports.
Assets, their structure
Filling out the section with relevant, reliable information paints a clear picture of the assets that help the company develop.
First, a digital invoice of the price of non-current assets is entered. Next, specific assets that remain out of circulation are recorded.
The next line is filled in with reporting data on the amounts of intangible assets. This includes R&D expenses (Research and Development), as well as exploration assets.
Line number 38 of the second section shows intangible list of assets, which includes:
- lease agreements;
- concluded contracts;
- marketing assets;
- level of business reputation;
- licensing.
As a result, Rosstat receives information that gives a complete picture of the development prospects of enterprises.
The next line contains information about the price of the company's fixed assets. It is supplemented by amounts received from profitable investments in the creation of a material product.
Line 40 is filled in with a list of land plots and the names of enterprises involved in maintaining natural lands. The listed objects are included in the list of fixed assets of the organization.
The following columns contain the following information:
Requirements and penalties
For violation of the deadlines for submitting statistical reports, according to the Code of Administrative Offenses of the Russian Federation (Code of Offenses), a fine is provided. For a legal entity, the amount is in the amounts 20,000-70,000 rub.. Specialists responsible for the timely provision of information to Rosstat and who fail to fulfill the condition are subject to penalties in the amount from 10,000 to 20,000 rubles. Fines are imposed upon the first violation of the temporary condition.