Form No. 6 statistics instructions for filling out. Legislative framework of the Russian Federation

Form P-6 to Rosstat in 2021 is included in the list of reports that must be submitted to some legal entities. Since 2021, many statistical reporting forms have been updated, including Form P-6. Where can I get the current form and how to fill it out correctly? What new will the accountant see in this form? You will find answers to these questions and a sample of the completed P-6 form in 2021 in our article.

Also see:

• New form P-3 to Rosstat: form and sample filling from 2020

New form P-6 from 2021

Form P-6 discloses information about the financial investments and liabilities of the enterprise. The standard that needs to be worked with when filling out form P-6 in 2021 is Rosstat order No. 421 dated July 24, 2019. It introduced a new form of form P-6 from January 1, 2020 (in Appendix 11) and provided instructions for filling it out.

The current form of form P-6 in 2021 can be downloaded for free via a direct link here:

FORM P-6 IN 2021

There are very few changes. Let's highlight them:

• commented on the procedure for submitting a report by the successor after the reorganization;
• added some concepts that are used when filling out Section 1 of the P-6 form (for example, cash pooling).

What you can't do without

If a document is drawn up by only one of the parties, then it is considered invalid.

It is very important that representatives of both parties are present when filling out. This rule applies even if the company receiving the goods has turned to a third-party organization (and its representative is included in the commission)

The main part of the act must also cover:

• Address details and full name of the supplier company.
• The number of the agreement to which the act may be attached.
• Information about the invoice and delivery note.
• Dates of arrival and departure of material assets.
• What was on the waybill (Bill of Lading), the invoice and packing list, and what actually arrived at the place. This is the most significant part of the document, in which all kinds of deviations from the quantitative or qualitative composition of goods are clearly visible.
• If available, information about the shortcomings of the product in a free form of presentation.

The final part may contain several points. They should express as fully as possible the reasons why the product does not meet the declared properties and where errors were made. For example, like this: If a supplier’s representative has comments on what is happening or one of the commission members does not agree with the act, then they have the right to document their comments. To do this, at the very bottom, postscripts and footnotes are made to the annexes, which are provided for in paragraph 44 of the Regulations on the acceptance of goods.

Who is required to report on form P-6 in 2020

Form P-6 includes specific data that is not available in the activities of every enterprise. Therefore, not everyone must submit Form P-6 in 2020. Therefore, we will reflect on the diagram respondents of form P-6 and those who are not such:

If the organization does not have financial investments or borrowed funds, it is not necessary to provide a zero P-6 form.

Let us highlight some nuances regarding the presentation of form P-6:

• form P-6 is filled out as a whole for the legal entity without separating data from separate sections into separate reports;
• the successor after reorganization submits form P-6, taking into account the data of the reorganized company, starting from January of the year of reorganization.

On a general basis, legal entities must submit Form P-6:

How and why it is used

Fences made from P6V panels are used in various areas of construction.
Fences can be made on a permanent or temporary basis. The slab is the basic component of reinforced concrete structures intended for fencing. The P6V fence panel has several important functions, including:

• protection from unauthorized persons;
• restriction of the view of the fenced area;
• providing sound insulation.

The plate has other additional properties. The features of its surface make it possible to place advertisements. Like any reinforced concrete structure, the panel is characterized by durability, increased wear resistance and strength.

Deadlines for submitting the report on form P-6 to Rosstat 2021

Form P-6 statistics refers to quarterly reporting. This applies to all categories of respondents, there are no differences.

The report submission date is the same - the 20th day of the month following the reporting period.

Let us present in table form the deadlines that must be met when reporting in Form P-6 in 2021:

How products are accepted for quality

Acceptance of products for quality is regulated by instruction No. P-7, if both parties agree to this

When goods are accepted for quality, it is very important to comply with the established deadlines for checking and drawing up relevant reports:

• if the delivery occurs within one city, then the products are accepted no later than 10 days after receipt (perishable products - within 24 hours);
• if the delivery is from out of town, then the period increases to 20 days, and for perishable products it remains at the same level;
• in hard-to-reach areas and in the Far North, the deadlines for products are as follows: for non-food items, incl. dry goods – 2 months, food – 40 days, perishable goods – 8 hours from the moment of delivery to the store.

The instructions clearly indicate that the presence of incomplete or substandard goods is grounds for suspension of preliminary quality acceptance. The products are preserved, a report is drawn up, which notes the number of products inspected and any deficiencies identified. After this, a commission is created, in which a representative of the sending company takes part. He is called in the same way as when checking the quantitative characteristics of the cargo; if he fails to appear, a representative of the public is involved. Unilateral acceptance of goods based on quality is also possible, but this must be specified in the contract.

The inspection report contains the following information:

• date of preparation and number of the act;
• address and name of the store that received the goods, supplier and sender;
• information about the persons who took part in the work of the commission (full name, position, authorizing certificate);
• details of the contract and accompanying documents, commercial act (if any);
• details of the notification of calling a representative of the other party;
• information about the date of arrival of the consignment, the time of its issuance to the carrier and delivery to a retail or wholesale trade enterprise;
• integrity of seals and condition of packaging;
• conditions of warehousing of cargo.

In addition, the act describes how many products, out of the total number provided, were inspected, how many were found to be defective or non-compliant with the conditions specified in the contract. The regulatory framework that gives grounds to downgrade the product is listed, the detected defects and the supposed reasons for their occurrence are detailed. If broken products are found, including in glass containers, preserve the broken food until the responsible employee of the seller arrives.

To avoid mistakes and misunderstandings with partners, it is advisable to use unified or standard forms, in particular No. TORG-1 (products) or M7 (materials).

It is often difficult to prove the insufficient quality of a product, especially if the parties are unwilling to meet each other halfway. Judicial practice shows that courts accept the following arguments as evidence:

• the product does not comply with the terms of the contract or legal requirements regarding technical regulation;
• expert opinion;
• the seller's consent to replace the cargo.

If the supplier refuses to send a responsible person, then the quality must be checked at the appropriate inspection or expert bureau. In the absence of such bodies, sampling (samples) is carried out at the location of the store, if this is provided for in the contract. They are sealed or sealed, and the labels are signed by members of the commission.

If the acceptance of goods for quality did not reveal defects, but they appeared later during the warranty period (if established), then 5 days are allotted for drawing up a report (but not later than the warranty period). If such a period has not been established, then the report can be drawn up within 4 months after receipt of the product within 5 days after the discovery of a hidden defect. In situations where the occurrence of deficiencies is caused by improper storage/use on the part of the buyer or force majeure, the problem is solved, most often, by organizing an examination.

The store is obliged to store incomplete or low-quality products until the manufacturer makes a decision on its future fate. The procedure for submitting claims is similar to the procedure prescribed for a qualitative assessment. If the defect was discovered by the buyer, then the claim is accompanied by his statement, the store’s conclusion, a copy of the receipt and a certificate of the cost of repairs.

What to include in the tables of form P-6

When entering data into Form P-6, you should rely on accounting indicators.

Title page

The title must be filled in with information about the organization - name, postal address and OKPO.

Another item to fill out is the reporting period. Form P-6 is filled out with an accrual total. The first month of the period is always January. During the year, only the last month of the reporting period changes: March, June, September, December in reports, respectively, for the first quarter, for half a year, for 9 months, for the year.

Section 1

Section 1 of form P-6 is intended to reflect the financial investments and funds of the company.

What belongs to financial investments and what does not - we will show in the diagram:

Line 010 reflects the total amount of financial investments, broken down into long-term (line 020) and short-term (line 030). Further in the section, line 010 is detailed. From it, the following is distinguished:

The final lines (440-461) of Section 1 of Form P-6 reflect the amount of funds in the enterprise’s cash register and on current accounts - both in rubles and in foreign currency.

The columns of Section 1 reflect the dynamics of changes in financial investments during the reporting period, data at the beginning and end of the period, as well as the amount of income received.

Section 2

Section 2 includes data on borrowed funds.

Line 500 is filled in with the total amount of loans. The following is a line-by-line transcript according to their sources:

• bank loans,
• budget loans,
• loans received from other organizations,
• issued debt securities.

The columns reflect the dynamics of loans in the reporting period, similar to Section 1.

Section 3

Section 3 “Capital and reserves” is filled out only in the report for January-June, that is, based on the results of the six months. This includes data not from the current year, but from the previous year: at its beginning and at its end.

Section 3 reflects information about the authorized capital with detailed details (lines 710-790) and information about own shares purchased from shareholders (page 800).

The numbers in Section 3 of Form P-6 can be correlated with the numbers from the balance sheet:

The report ends with a seal, the official’s signature and the date the report was signed.

Characteristics

Logistician job description

P6V fence panels are made from high-quality concrete mixtures. To give exceptional design strength, products are reinforced. The structure is reinforced according to a standard scheme, established by the current regulations. For this purpose, rod reinforcement is used. The classes of steel used are approved by GOST-5781-82. These are A100, A200 and A300.

Flat meshes are produced by resistance spot welding of hot-rolled wire VR-1. Anchor rods M1 and M2 are welded to the longitudinal rods of the reinforcing frame part. They perform the function of embedded elements.

Marking

Information about the type of P6V panels and their characteristics is contained in special markings. It is decrypted this way:

• P - type and element of collection;
• 6 - indicates the number of the architectural type;
• B is the product height index.

Experts often call this architectural type “diamond.” Since the fence plays a decorative role, the panels are marked on the end of the product.

Product labeling may vary slightly in individual cases. This does not affect the characteristics, because all writing methods are indicated in the regulatory document.

Dimensions and weight

The dimensions of the P6V panel are standard. The length is 4000 mm. The width reaches 160 mm. The height of the element is 2500 mm. Product weight - 1600 kg. The volume reaches 0.64 m³.

However, other parameters can also be found. They are manufactured according to drawings of the 3.017-1 series. According to them, the dimensions are: 3980x160x2500 mm.

An example of filling out form P-6 in 2020

Let Principle LLC be one of those firms that are required to submit form P-6 to the territorial statistics body and have indicators in the first quarter of 2021 to fill out the specified report.

At the beginning of 2021, Principle LLC had the following data on financial investments, loans and cash:

• long-term financial investments - a loan to a non-financial resident organization in the amount of 2000 rubles;
• short-term financial investments - bank deposit in a resident bank in the amount of 1000 rubles;
• cash in the cash register – 10,000 rubles;
• funds in the current account – 500,000 rubles;
• interest-free loan from a resident non-financial organization in the amount of RUB 200,000.

During the first quarter, the following occurred at Princip LLC for transactions that are reflected in P-6:

• interest accrued on a long-term loan - 50,000 rubles;
• interest accrued on the deposit - 20,000 rubles;
• received/departed from/to the cash register – RUB 100,000/RUB 95,000;
• received/departed from the current account – 900,000 rubles/750,000 rubles.

Below is a sample of a completed P-6 form in 2021 for the specified example, and below it can be downloaded for free.

Where to buy P6V slabs

You can purchase P6V fence panels by placing an order from special manufacturing companies. They are engaged in the production and delivery of reinforced concrete products throughout the Russian Federation.

Price

Prices for slabs may vary among different manufacturers. The final cost depends on the volume of the wholesale order. On individual official websites of companies it is indicated that the price is negotiable. On others, there is the cost of one panel. On average it is 6643 rubles. You can also find more expensive prices. For example, 8770 or 9000-9400 rubles. for one slab. Please note that the final cost will vary depending on the delivery region.

Surplus or shortage, what to do?

If, when checking the cargo, surpluses or shortages are revealed, the instructions (clause 16) recommend suspending all activities and drawing up a report on the shortage or surplus. In addition, it is necessary to prevent the mixing of these products with other similar ones and take measures to ensure the safety of the cargo. If there is a discrepancy between the gross weight written on the stencil or in the documents and the weight of individual places, then the package should not be opened.

After the process is suspended to clarify the circumstances, an authorized person of the supplier company is immediately called to prepare a report. If the product was packaged by a manufacturer who was not the sender, then his representative from the same city is invited, who must appear no later than the next day, and if the product is perishable, then within 4 hours after the message. The nonresident representative is given 3 days to do this.

If a summoned representative fails to appear, as well as in situations where his invitation is not mandatory, representatives of the public are involved in further actions. As a rule, this is a person delegated by a trade union organization and holding a certificate issued by the director. Representatives from the public cannot be persons financially responsible and their subordinates, as well as people associated with the accounting, storage, and release of material assets.

The result of the inspection is a report containing information about the amount of missing cargo and a number of additional information. In particular, the act may have the following applications:

• packaging labels;
• copies of accompanying papers;
• seals removed from containers;
• certificates of inspection participants;
• weight check receipts from the destination station;
• transport document (original);
• certificates of measurements and plumb lines of measuring equipment, etc.

After proper registration, a claim for a shortage or notification of a surplus is sent within 30 days (in the Far North - 60 days) by post with return receipt requested or by registered mail to the supplier, who has 10 days to review and provide a reasoned response.

The buyer has the right to demand from the seller:

• make up for the deficiency within the term of the agreement, otherwise only a refund and compensation for losses is possible;
• reimburse unforeseen expenses for the purchase of necessary products from other companies;
• payment of penalties;
• refusal to accept the cargo if the contract specifies a clause of such content.

If the claim is recognized, then within 10 days an amount equal to the cost of the shortage must be transferred to the buyer. If the claim is rejected, then all documents received by the supplier are returned to the claimant and can be used in a possible lawsuit.

Installation

Installation of slabs is carried out using a special type of foundation. It is called glass. The panels are not mounted along the entire length, but only along the edges. The supports of the main elements are fixed into the grooves of the foundation. Each panel requires two “glasses”. This design is often called a P6V fence with an apron. After inserting the supports, the connection must be monolithic.

The weight of one product reaches 1 ton 600 kg. Installation, loading and unloading are carried out using construction equipment. To distribute the load over the area, use the considered type of foundation.

It is advisable to entrust the construction of a strong and reliable fence from factory slabs to qualified workers. However, the algorithm for fastening elements does not present any great difficulties. Prefabricated structures can be installed not only using a glass foundation. Pillars are also used for this purpose. The different design features of these elements make it possible to combine them into a fence chain.

The panels are connected to the base part. It is fastened to the pillars by welding connecting parts. If the stove does not have a base, it is suspended on special tables. They are welded to the posts. Seams form between the slabs, which are eliminated by grouting.

The double-console panel does not have a base part. It needs to be hung on 2 tables. The distance between them must be at least 2.4 m. There is a technical gap between the plates.

The large mass of P6V products is explained by a thick layer of concrete and solid reinforcement. Lifting slabs is only permissible with a crane.

It is important to evenly distribute the load across all existing hinges for installation, which allows you to build a reliable fence