Quarterly form P-2 and annual form P-2 (invest) with changes and additions for 2021

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Published: 08/14/2019

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Quarterly form P-2 and annual form P-2 (invest) are mandatory documents for submission by all legal entities, except small businesses, to the Federal State Statistics Service (Rosstat), according to Rosstat order No. 772 dated November 22, 2021, as amended on 29 December 2021, Rosstat order No. 414 dated July 18, 2021. If the organization has separate branches, then the necessary data is submitted for each of them, with the exception of this information in the main report for the legal entity.

It is worth noting that according to the new rules, credit institutions are allowed to provide a report on investment activity in general for the constituent entities of the Russian Federation.

• The importance of quarterly and annual reporting forms
• Filling out the P-2 form in 2021 Section No. 1
• Section No. 2

As for bankrupt enterprises, they are exempt from the need to provide this reporting form after entering information about their liquidation into the register of legal entities (Federal Law of the Russian Federation No. 127 of October 26, 2002).

For whom the report is required

The unified statistical observation tool in form P-2 (invest) “Information on investment activity” is regulated by a separate order of Rosstat dated July 18, 2019 No. 414. The report represents information on investment turnover, filled out at the end of the year.

Filling out the form according to standardized regulations is mandatory for all legal entities, regardless of the type of economic activity. Even if there is no information to fill out, and the company did not carry out investment operations in the reporting year, it is necessary to report on the form to the territorial office of Rosstat. Therefore, those who submit Form P-2 (investment) to statistics are all Russian organizations.

IMPORTANT!

Do not confuse the P-2 (investment) statistical report and P-2 quarterly reports. In addition to the frequency of filling out the form, the differences between P-2 and P-2 (invest) lie in the content. Form P-2 is information about investing in NFA objects. And the P-2 report (invest) is generalized information about investment activities in fixed capital.

Who takes P-2 (invest)

All organizations, regardless of their commercial component, annually submit the reviewed report to Rosstat. The activities the company conducts are also irrelevant.

Small and micro businesses were excluded from the list of respondent organizations. These are those legal entities that have less than 100 employees and 800 million rubles in annual revenue. They must be included in the list of SMEs.

In general, submit the form:

• divisions and representative offices of foreign companies operating in Russia;
• organizations that are in the process of bankruptcy (the obligation to report is removed from them only after the liquidation of the company);
• organizations that were engaged in investment activities during the year, but have currently temporarily suspended work.

If there is no investment activity during the entire past year, the organization must send a formal notification letter or a blank report with a completed cover sheet, signed by a manager or trusted employee.

When should I report?

For the standardized form, a single deadline for submitting P-2 (investment) has been established; for 2021, you must report by 04/01/2021. This is a working Thursday, so there are no delays or postponements for reporting.

IMPORTANT!

If a legal entity has separate divisions, then the annual form P-2 (invest) for 2021 is submitted in a special order:

• the report for the head office is filled out separately, that is, without taking into account information on separate divisions;
• the form is filled out for each separate division separately.

Submit the reports to the territorial office of Rosstat at the place of registration of the state institution or OP, depending on which report you are filling out.

Purpose

When conducting business activities, enterprises earn a certain profit using their assets. Assets can be of either a financial or non-financial nature. The last type includes:

• fixed assets – they are used more than once or regularly over a fairly long period (at least 12 months);
• working capital inventories - commodity assets that are retained for future sales, as well as for production processes (for example, raw materials) or for resale at a better price to counterparties;
• valuables are expensive products that are usually not subject to wear and tear (depreciation) and are purchased not for further sale or use in production, but to save savings (a classic example is precious metals and products made from them).

Thus, non-financial assets include all the tangible property of a company that has the potential to generate profit.

Absolutely all companies are required to fill it out:

• firms, joint stock companies, small and large enterprises;
• public associations;
• individual entrepreneurs;
• religious organizations.

The only exceptions are the so-called small businesses - that is, these are companies in which the number of employees is no more than 100 people, and the annual revenue is within the limit of 1,000 minimum wages (currently the amount of 1 minimum wage is 7,800 rubles).

If until 2021 there were actually two types of forms used - the so-called invest and short, then at the moment the short form has been abolished. Therefore, now all companies fill out exclusively one type of document - investment.

Instructions for filling

The unified order of Rosstat dated July 18, 2019 No. 414 regulates instructions for filling out the P-2 (invest) form in 2021. The statistical report consists of a title page and two sections. Important instructions for filling out the statistical form:

1. Fill out the form exclusively in thousands of rubles.
2. When making payments in foreign currency, recalculate the cost of the transaction into rubles at the rate established by the Bank of Russia on one of the specified dates:
   with contractors (performers) - at the time of performance of work (services);
3. with suppliers of fixed assets - on the date of acceptance of the customs declaration for customs clearance or on the date when the fixed asset crossed the border, or on the date of transfer of ownership of it under the terms of the contract.

1. Provide the data without VAT (except for clause 2 of Article 170 of the Tax Code of the Russian Federation, when VAT is taken into account in the cost of fixed assets and intangible assets).
2. Reflect investments in NFA on the basis of the primary accounting documents used for accounting in the organization.

Now let’s look at the rules for filling out P-2 (invest) annually for each section of the form.

To fill out, use the free detailed guide from ConsultantPlus experts.

to read.

Title page (details)

On the title page, the organization reflects information about itself.

In the "Reporting period"

indicates the period and year for which the organization submits the report.

In the section "Organization details"

are indicated:

• in the “Name of Organization”
  - the full name of the reporting organization in accordance with the constituent documents;
• in the “OKPO”
  - code in accordance with the All-Russian Classifier of Enterprises and Organizations based on the notification of assignment of this code;
• in the “Direction of submission”
  - the territorial department of Rosstat (TOGS) to which the report is submitted.

Attention! To select the direction for submitting the report (TOGS), follow this procedure:

Attention! If the list of proposed TOGS does not contain the one you need, you can select it by clicking on the “Show all”

. Next, select the appropriate region and TOGS in this region.

In the "Responsible Employees"

are indicated:

• in the “Director”
  - last name, first name, patronymic (if any) of the head of the organization;
• in the fields “Report Compiler”
  and
  “Position”
  - full name and position of the person who prepared the report;
• in the “Email”
  - the organization’s email address;
• in the “Phone”
  — the organization’s phone number.

Attention! If the client is registered in the system, most of the above fields are filled in automatically.

Subsection 1.1 section 1

Fill out the tabular part of subsection 1.1 “Information on investments in fixed capital” if the organization invested in fixed capital from all sources of financing, including budget funds on a repayable and non-repayable basis, loans, technical and humanitarian assistance, and an exchange agreement.

Organize the information into categories:

• investments in fixed capital are new and imported fixed assets;
• expenses of the reporting legal entity for the construction, reconstruction and modernization of fixed assets, which increased their value;
• costs for the purchase of vehicles, machinery, equipment, inventory and other assets, the value of which is formed using account 08 “Investments in SAI”;
• company expenses on the formation of a breeding herd, perennial plantings, perennial crops;
• investments in objects and samples of intellectual property.

Highlight information on the value of assets, used and purchased on lease. Reflect information about sold (sold) PF objects in special column 7 of the table.

Legislative framework of the Russian Federation

valid Editorial from 12.09.2012

detailed information

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 the short name in brackets. 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;

sanitary 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:

communication systems equipment (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, 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 workshop for the production of bricks is being built, then data on such an object is reflected in type of activity 26.40 “production of bricks, tiles and other building products from baked clay”, construction of residential buildings - in type of activity 70.32.1 “management of the operation of housing stock” , 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 “ wastewater collection and treatment.”

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.

This section does not include funds from budgetary organizations invested in the construction of facilities without drawing up agreements for participation in shared construction.

The data given in lines 30, 31 are not included in line 01 of section 1.

Control of indicators of form N P-2 (invest)

Section 1

Page 01 according to columns 1 - 5, 7 = (page 02 + page 03 + page 04 + page 05 + page 09 + page 11 + page 12) according to columns 1 - 5, 7

Page 01 gr. 6 = (page 03 + page 04 + page 05 + page 09 + page 11 + page 12) by gr. 6

Page 01 gr. 1 page 14 according to gr. 1

Page 01 gr. 1 (page 22 + page 23 + page 24 + page 25 + page 26 + page 27 + page 28) according to gr. 1

Page 04 gr. 1 page 13 according to gr. 1

Page 05 for all columns p. 06 for all columns

Page 05 according to columns 1 - 3 page 08 according to columns 1 - 3

Page 06 for all columns p. 07 for all columns

Page 09 for all columns page 10 for all columns

Gr. 1 by lines 1 - 7, 9 - 12 = (column 2 + group 3 + group 4) by lines 1 - 7, 9 - 12

Gr. 1 to page 08 = (group 2 + group 3) to page 08

Page 19 gr. 1 (page 20 + page 21) according to gr. 1

Page 22 gr. 1 page 30 gr. 2

Gr. 1 by lines 1 - 7, 9 - 12 = (column 2 + group 3 + group 4) by lines 1 - 7, 9 - 12

Gr. 1 to page 08 = (group 2 + group 3) to page 08

Page 19 gr. 1 (page 20 + page 21) according to gr. 1

Page 22 gr. 1 page 30 gr. 2

Section 2

Gr. 1 (group 2 + group 3) for all lines

Gr. 4 = (gr. 5 + gr. 7 + gr. 8 + gr. 12 + gr. 13) for all lines

Gr. 5 gr. 6 on all lines

Gr. 8 = (gr. 9 + gr. 10 + gr. 11) across all lines

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

Section 3

Page 31 page 30

Subsections 1.2 and 1.3 of section 1

In subsections 1.2 and 1.3 it is necessary to detail general information about investment activities in fixed assets according to special criteria. Conditions for detailing are given in the tables of the statistical report.

For example, from the amount of total investments it is necessary to allocate expenses for design and survey work or relocation costs during construction. The procedure for filling out the P-2 (investment) report under subsections 1.2 and 1.3 is prescribed in paragraphs 19-22 of instructions No. 414.