Form P-2. Information on investments in non-financial assets

The short designation P-2 hides a statistical type of reporting, namely, the form of a report by enterprises and organizations of any form of ownership on investments in non-financial assets to Rosstat. The document is not mandatory for all companies, in particular, small businesses may not submit it, as well as individual entrepreneurs.

On the basis of incoming reports, Rosstat gets an idea about the dynamics of investing medium and large companies from different sectors of the economy in all kinds of non-financial assets.

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Who should fill out the form

The obligation to fill out the P-2 form is assigned, as a rule, to a specialist in the accounting department, who must have at least a minimum level of knowledge about the all-Russian types of various classifications (since their codes are used in the document), and also have a complete understanding of investment activities firms.

Features of filling out a document

This report has a standard unified form, so providing the necessary information in some other format is not allowed (but note that Rosstat periodically makes some changes to it, so they need to be monitored from time to time).

Form P-2 can be conditionally divided into three parts:

1. the first includes data on the enterprise reporting to the statistical accounting service,
2. the second contains basic information about investments,
3. and the third is authentic.

The document consists of several tables in which individual numerical values ​​fit.

Form P-2 refers to regular reporting documentation and must be submitted quarterly, and information for reporting periods should be entered cumulative total. If the company has branches and separate divisions, these reports should also be submitted for them, and for each structure separately.

Deadlines for submission of the statistical form P-2 - before the 20th day of the month following the reporting period.

If during the reporting period reorganization or closure (liquidation) of a company, which is obliged to submit a report in the P-2 form to Rosstat, then it should still be issued for the entire time of work, up to the moment of reorganization or closure.

Similarly, it is necessary to act in cases where the organization in the reporting period for any reason temporarily out of business- she is obliged to provide a report on a general basis, but with a note of the time when exactly she did not work (that is, indicating specific dates).

Instructions for filling out the P-2 form

Title page

First, a title page is drawn up, on which the reporting period (name of the month and year) is entered in the required line, as well as information about the company that keeps the report: its full name (according to constituent documents), address (if necessary, legal and actual). The OKPO code (All-Russian classifier of enterprises and organizations) and the OKVED code (All-Russian classifier of types of economic activity) are also entered here - these data can also be found in the company's registration documentation.

First section

The first section, which opens the main part, contains the actual information about investments in non-financial assets. This concept refers to various economic and financial transactions:

1. acquisition of land, buildings and structures, vehicles,
2. production costs, materials, inventory,
3. objects of intellectual property,
4. scientific research, etc.

The exact amounts of investments are entered in the corresponding rows of the table, taking into account the types of activities of the enterprise (for this, the OKVED code is indicated in the required column).

The last two lines of the table are presented separately and include information on the costs incurred for the acquisition of unfinished buildings, machinery and equipment used by other legal entities (as part of fixed assets).

Second section

The second section deals with sources of investment. They are divided into two types:

1. own funds of an enterprise or organization,
2. as well as attracted from outside.

The latter may include loans, bank loans, subsidies from the state budget of various levels, personal funds of individuals, equity investments of other companies, etc.

Finally, the document must be signed by a person who is responsible for the accuracy of the information provided in this report. Usually, this is the head of the organization. His position (director, general director, etc.), last name, first name, patronymic (acting in the form of initials) and signature are entered in the table. The contact details are indicated below (so that, if necessary, the specialist who accepts the reporting can easily contact the representative of the company), as well as the date the document was filled out.