It is registered
Ministry of Justice of Ukraine
September 11, 2007
No. 1056/14323
of August 27, 2007 No. 321
About approval of the Instruction for filling of forms of the state statistical observations on structural statistics No. 1 entrepreneurship (annual), No. 1 entrepreneurship (short) - annual, No. 1 entrepreneurship (quarter)
According to Articles 4, of 14, 18 Laws of Ukraine "About the state statistics", part eight of Article 19 and article 55 of the Economic code of Ukraine and for the purpose of enhancement of statistical observations on structural statistics ORDER:
1. Approve the Instruction for filling of forms of the state statistical observations on structural statistics of N1 entrepreneurship (annual), N1 entrepreneurship (short) - annual, by N1 entrepreneurship (quarter), (daleeinstruktion) (is applied).
2. To enact the instruction approved by this order (from 21:02. 2008), starting with the annual statement for 2007.
3. To respondents when filling forms of the state observations on structural statistics to use the Instruction approved by this order.
4. To department of cross-industry statistics of the companies (I.M. Bug) determine necessary circulation, prepare and transfer to administrative department the original of the Instruction approved by this order for production.
5. To department of financial provision, financial accounting and reporting (Kuchina I. Yu.) provide financing of services in production and delivery of the Instruction approved by this order.
6. To provide to administrative department (Isaev N. O.) control of timely production and delivery of the Instruction approved by this order to head departments of statistics in the Autonomous Republic of Crimea, areas, the city of Kiev and Managements of statistics in the city of Sevastopol.
7. Declare invalid since February 21, 2008 the order of the State committee of statistics of Ukraine of 20.10.2006 N489 "About Approval of the Instruction for Creation of Forms of the State Statistical Observations on Structural Statistics of N1 Entrepreneurship (Annual), N1 Entrepreneurship (Short) — Annual, N1 Entrepreneurship (Quarter), N1 Entrepreneurship (Small) — Semi-annual" registered in the Ministry of Justice of Ukraine 06.11.2006 for N1188/13062.
8. To impose control over the implementation of this order on the First Deputy Chairman Pishcheyko V. O.
Chairman A. G. Osaulenko
Approved by the Order of Goskomstat of August 27, 2007 No. 321
1.1. The list of the companies which report in forms of the state statistical observations on structural statistics of N1 entrepreneurship (annual), N1 entrepreneurship (short) - annual, N1 entrepreneurship (quarter) "The report on the main indicators of activities of the company", N1 entrepreneurship (small) - semi-annual "The report on the main indicators of activities of small enterprise" (further - the report) is determined by bodies of the state statistics according to the current legislation and the operating statistical methodology.
1.2. Are brought in address part of the report:
- under the detail "Name" - full name of the company which reports (according to registration data);
- under the detail "Location" - the company location according to registration data;
- under the detail "The Address of Implementation of Activities concerning Which the Report Is Submitted" (the actual address) - the complete postal address of the actual location of the company which reports;
1.3. In lines, graphs of the report which have no indicators the crossed out section is put.
2.1. In line 100 "economic activity was performed during ____ months of the accounting period" - the number of months of the accounting period during which the economic activity directed to production and sales of products, performance of works and provision of services was actually performed.
2.2. The company provides information on the changes in organizational structure which happened at the company within accounting year on four blocks of questions in Section 1 of the report:
2.2.1. In the first block - questions concerning creation of the company which can happen in the way:
formations of the new company (line 111). The company is considered created in case of decision making by owners of property about organization of the new company (creation of absolutely new production factors: new workplaces and means of production);
business mergers in one (line 112). It is filled with the company which is formed as a result of business merger, stopped the activities and transferred all property rights and obligations to the created company;
separations of the company on several (line 113). Fill the companies which were formed in case of separation of the company into several new companies, with transition to the last on distribution balance in the corresponding parts of property rights and obligations of the company stopping the activities;
allocations in new (line 114). Fills the company which was formed in case of transition to it on distribution balance of part of property, the rights and obligations of the company which at the same time does not stop the activities;
other (line 115). In case of creation of the company in the way which is not specified in the form it is necessary to give it in the offered line item.
2.2.2. In the second block - questions of rather structural changes at the company:
accession of the companies (subjects of managing) in one with preserving reporting (line 121). It is filled with the companies to which passed all property rights and obligations of the companies which stopped the activities;
accession - absorption of the subsidiary companies (line 122). Fills the company which attached home subsidiary companies which at the same time stopped the activities;
allocation of the companies (line 123). Fill the companies from which on distribution balance part of property, the rights and obligations for creation of the new company is allocated;
partial reduction of assets by their transfer, sale (line 124). Fill the companies in case of reduction of asset cost of the company (fixed assets, intangible assets, the long-term financial investments and other non-current assets) due to sale, transfer of part of the company or fixed assets that leads to change of main type of economic activity of the company;
partial increase in assets by their obtaining, purchase (line 125). Fill the companies in case of value addition of assets of the company (fixed assets, intangible assets, the long-term financial investments and other non-current assets) due to their obtaining, purchase that leads to emergence of new type of economic activity of the company. Do not specify this event of the company by whom assets increased due to acquisition (or obtaining) parts of the third-party company, fixed assets with expansion of already existing types of economic activity at this company, i.e. the new type of economic activity did not appear;
fixed assets of other company are leased (line 126). Fill the companies which lease (operational or finance lease) fixed assets of other company and "land shares" of physical persons. For long-term lease date of event is date with which according to the agreement fixed assets are leased;
fixed assets of the company are leased (line 127). Fill the companies which provide the fixed assets to other company in operational and finance lease. For long-term lease date of event is date with which according to the agreement fixed assets are leased;
transformation (change of form of business) (line 128). In case of transformation of the company pass all property rights and obligations of previous to neogenic; renewal of temporarily suspended activities of earlier existing company (line 129). Fills the company which did not work during previous years (did not make products (works, services), did not pay taxes), but in reporting year resumed the activities;
other (line 130). It is filled in cases when at the company there were other structural changes which are not specified in the form.
2.2.3. In the third block - questions concerning the termination of activities of the company as a result:
business mergers (subjects of managing) in one and accessions of the companies (subjects of managing) (line 131). Fill the companies which stopped the activities as a result of merge of several companies in one and accession to other company; accessions - absorption of the subsidiary companies (line 132). Fill the affiliated enterprises which stopped the activities as a result of transfer of the property, the rights and obligations to the founder company; separations of the company on several (line 133). Fills the company which stopped the activities as a result of separation into several companies;
temporary suspension of production (line 134). Fills the company which within accounting year did not work (did not make products (works, services), did not pay taxes), but further plans to resume the activities. For the companies which temporarily did not work not only in reporting year, but also in previous date of event is actual date of suspension of operations;
liquidations of the company (line 135). Fills the company which was liquidated in reporting year. In this case at the company there are no production factors (fixed assets, workplaces);
stay of the company in the course of liquidation (line 136). Fills the company at which the liquidation commission works. Date of event is start date of work of liquidation commission;
transformations (line 137). Fill the companies which stopped the activities in case of transformation (change of form of business) with transition of all property rights and obligations of the previous company;
other (line 138). It is filled in cases when the company was liquidated some other way, not specified in the form.
2.2.4. In the fourth block (line 199) in case of lack of any organizational changes at the company to make mark.
2.3. The companies which constitute the N1 entrepreneurship form (annual) provide indicators in Sections 2-6 in general on the company with inclusion of data on structural divisions which are given in Section 7.
3.1. In subsections 2. 1, 2.3 both 2.4 N1 entrepreneurship forms (annual) and subsection 2.1 of the N1 entrepreneurship form (short) - annual and in the form of N 1-entrepreneurship (quarter) in free report lines on the corresponding indicators are specified data on all available types of economic activity on Classification of types of economic activity (recreation center 009:2005), N 375, approved by Gospotrebstandart's order of 26.12.2005 according to the list given in appendix 1. Appendix 1 contains the following line items:
the column A - the list of the enlarged codes of types of economic activity,
the column B - the list of the disaggregated codes of types of economic activity,
the column B - names of codes of types of economic activity and short explanations to some of them.
In subsections 2. 1, 2.2, 2.3 and 2.4 the N1 entrepreneurship forms (annual) and subsection 2.1 of the N1 entrepreneurship form (short) - annual and in the form of N 1-entrepreneurship (quarter) are specified the types of economic activity which are available at the company for the codes specified in the column B of appendix 1.
In line 200 the algebraic amount of measure values by the types of economic activity specified in the report is specified.
3.2. In the report implementation of transactions on realization of own non-current assets, single transactions on realization of current assets, purchase and sale of foreign currency, etc. is not displayed.
In the report auxiliary types of economic activity are not allocated as separate type of activity.
Activities are considered auxiliary if it corresponds to the following conditions:
- it is directed to servicing only of that production unit to which it belongs;
- its results - services or made intermediate to the tovarena are part of end products of this unit;
- it is connected with current expenses of the unit (does not lead to formation of fixed capital);
- exists in other production units, similar on type.
Treat auxiliary types of economic activity: activities which are performed by own transport divisions, divisions on accomplishment of running repair and maintenance, divisions of protection, safety and cleaning of rooms, and also warehouses, accounts department, computer centers, sales offices, bonds, personnel, etc.
Such types of economic activity do not belong to auxiliary:
production which considerable part is on sale on commercial basis even if part it is consumed in the course of the main activities of unit (production of construction materials; production by own forces of machines, equipment);
purchase of goods for their resale without conversion (trading activity);
researches and developments (accomplishment of research and development works on contractual basis).
Examples of filling of the report.
1. The company is registered by code 01.30.0 "The mixed agricultural industry". In the presence of products of crop production and livestock production the company provides data on codes 01.11.0 in subsections 2.1 and 2.2 - 01.13.0 and 01.21.0 - 01.25.0 (the appendices specified in the column B 1).
2. At the construction company which is engaged in construction of buildings there is structural division on production of construction materials (for example, combined steel concrete designs) which products are used as in case of accomplishment of installation and construction works, and is implemented out of limits of the company. In the report the company specifies such available types of economic activity: "construction of buildings" (code - 45.21.1) and "production of products from concrete for construction" (code - 26.61.0), regarding products sold out of limits of the company. On line 200 specifies the amount of measure values on the specified types of activity with codes 45.21.1 and 26.61.0. Combined steel concrete designs which are made at the company and were used in case of accomplishment of installation and construction works by the same company, are specified in the subsection 2.2 "the integrated activities".
3.3. Economic indicators of Section 2 are calculated according to following.
3.3.1. Amount of goods sold, works, services (excluding VAT, excise) (subsection 2.1 the column 1) is determined by selling price of the finished goods (the performed works, services) shipped out of limits of the company which is specified in drawn up as the basis for settlings with buyers (customers) documents (including products (works, services) according to the barter contract), except for indirect taxes (the VAT, the excise duty, etc.).
Products (works, services) are recognized implemented after document creation irrespective of payment receipt for it.
The specified indicator is also included:
- the cost of transport, packaging and other works which are performed by own forces of the company even if they in accounts to payment are specified separately;
- the cost of the realized waste which were formed in production process (it is displayed by the form economic activity in the course of which they were formed);
- the cost of services (works) on operational lease of assets and purchase and sale of foreign currency provided that these services (works) were not single transactions, and is allocated with the company in separate types of economic activity;
the cost of services (works) from the income from trademarks, patents, etc.
The discounts provided to buyers are not subtracted from amount of goods sold.
As a part of this indicator it is not displayed:
- the cost of self-produced products for internal requirements of the company;
- amounts of target receipts (grants) for production;
- products advance payment amounts (works, services);
- advance payments;
- the receipts belonging to the third parties.
Example. The industrial enterprise signs the contract with the customer on delivery of the products to it on the high-level network of the railroad. In this case, the cost of transport services of the railroad in delivery of finished goods to the destination (customer) is not displayed as a part of amount of goods sold and operating expenses on its realization of industrial enterprise as is the income of the railroad.
The companies which involve in performance of works (services) on the terms of the contract the third-party companies (contractors, subcontractors) include the cost of works which were performed by contractors (subcontractors), taking into account the cost of products which production was performed on the terms of provision to the contractor (subcontractor) of raw materials supplied by the customer in the total amount of goods sold (works, services).
When implementing transactions with raw materials supplied by the customer:
the manufacturing company includes in amount of goods sold only the cost of works (services) in conversion of raw materials supplied by the customer taking into account the cost of the spent self-produced auxiliary materials and purchased (without the cost of the processed raw materials supplied by the customer);
the company customer determines sales amount by the cost of products (works, services) made on conditions to be provided which owner it is. The cost of the made products (works, services) at the same time includes the cost of the raw materials transferred to production to other company, fee for its conversion and other expenses of the company customer for production and realization of these products which are not stated above and profit share.
At the same time the company customer production, made on conditions to be provided, and the manufacturing company provision of services on conversion of raw materials supplied by the customer is carried to type of economic activity to which activities for production of these products belong.
The companies which contain objects of housing and communal services and welfare appointment on balance in amounts of goods sold (works, services) display the cost of services (works) realized out of limits of the company or to the workers (members of their families) on commercial basis. Amounts of goods sold (works, services) of these divisions are given in the report as separate type of economic activity.
3.3.2. The amount of goods sold (works, services) is determined by separate types of economic activity as follows:
- by the form economic activity "agricultural industry, hunting and the related services" - as the cost of the sold own agricultural products, hunting products, and also cost of the works and services of agricultural nature and services connected with hunting;
- by the form economic activity "forestry and the related services" - as cost of goods sold (works) and services connected with forest management;
- by the form economic activity "fishery, fish breeding" as amount of goods sold (works) and services connected with fishery and fish breeding;
- by types of economic activity: "mining industry", "processing industry" and "production and electricity distribution, gas and water" - as the cost of the finished goods (works, services) in selling price shipped out of limits of the company.
The companies which provide services in distribution of the purchased electric power of heat, gas, water, consider their cost in amounts of goods sold;
Distribution of amount of goods sold on industrial types of activity shall be approved with products types which the productions this relatively are given in the state statistical observations in the N1P-NPP forms (annual), N1P-NPP (short-annual) "The report on production of industrial output" (the first four figures of code of products according to the Product range of the industry (except exceptions in the Section 17) correspond to code of type of activity on KVED to which these products belong).
- by the form economic activity "construction" - as cost of the realized construction and installation works performed during new construction, expansion, reconstruction, re-equipment, restoration and repair of buildings and constructions by contract method;
- by the form economic activity "trade; car repairs, household products and objects of the personal use" - as goods turnover which includes the purchase value of goods and size of trade margin. Services in repair are estimated at the cost of the provided services;
- by the form economic activity "mediation in wholesale trade" - as amount of the provided services in sales of goods (products) in the amount of commission charges, i.e. without the cost of goods (products);
- by the form economic activity "activities of hotels and restaurants" - regarding activities of restaurants (the companies of restaurant economy) - as goods turnover of restaurants which includes the size of trade margin and cost of products; regarding activities of hotels - as the cost of the provided services;
- by the form economic activity "activities of transport and communication" - as the cost of the services realized out of limits of the company from transportations, activities of the companies for transport load handling (pogruzo-unloading, forwarding works and services), for warehousing of loads, functioning of transport infrastructure, activities of travel agencies and travel agency, services in acceptance, processing, transportation and delivery of mailings, money transfers and other communication services (including servicing of means and constructions of communication of all types) inclusive with those works (services), payment for which the client did not perform yet, except for indirect taxes;
- by the form economic activity "activities of pipeline transport" - as the cost of the transportation services of oil, oil products, gas and other products realized out of limits of the company without the cost of products;
- by the form economic activity "warehouse economy" - as the cost of the services in storage and warehousing of all types of goods, hydrocarbonic raw material, liquid or gaseous fuel, chemical goods, etc. realized out of limits of the company in the corresponding warehouses: in warehouses of general purpose, in granaries, elevators, cold storage depots, bunkers, etc. without the cost of the goods accepted on storage;
- by the form economic activity "provision of tourist services" - as the cost of the services realized out of limits of the company (including the cost of the tours acquired and realized to the third parties);
- by the form economic activity "researches and developments" - as the cost of basic researches (the pilot or theoretical studies directed to receipt of new knowledge of patterns of development of the nature, society, the person, their interrelation), applied researches (the scientific and scientific and technical activities directed to obtaining and use of knowledge for practical purposes), design and technological works, works on creation of prototypes (batches) of products (products), systematic works which are based on the existing knowledge practical experience and are directed to creation new or essential enhancement of the existing materials, products, processes, devices, services, systems and methods;
- by the form economic activity "real estate administration" (activities of the housing and operational companies) - as the amounts added to tenants to payment for the provided services for content of houses and the house adjoining territories, except for the subsidies provided to certain consumers and compensations of the incurred production expenses due to target financing;
- by such types of economic activity: "real estate transactions, lease, engineering and rendering of services to entrepreneurs", "education", "health care and provision of the public assistance", "provision of utility and individual services; activities in the field of culture and sport" - as amount of products (works, services) sold out of limits of the company;
- by the form economic activity "financial activities" as cost of the financial services realized out of limits of the company (purchase and sale of foreign currency (including currency value), on placement of financial resources (securities) taking into account their cost, etc.);
- by the form economic activity "insurance" - as the amount of receipts of insurance payments (awards, fees) on all types of insurance (including reinsurance) taking into account the size of changes of remaining balance on all insurance reserves, income amounts from the financial activities connected with forming, placement of insurance reserves and their management, the amounts returned from all reserve funds, and also income amounts from provision of services for other insurers.
3.3.3. On indicator "products amount (works, services) executed by the contractor on the terms of the contract" (subsection 2.1 the column 2) amounts of the goods sold (works, services) executed by contractors (subcontractors) on the terms of the contract including products which production was performed on the terms of provision to the contractor (subcontractor) of raw materials supplied by the customer are given.
3.3.4. Indicator "the average number of workers (including regular and freelance employees)" (subsection 2.1 the column 3) is calculated as the algebraic amount of sredneuchetny number of staff employees (line 510) and the average number of freelance employees (workers who work under civil agreements, and the workers accepted in combination from other companies (further - external part-time employees)) (line 520).
The number of workers shall be given by all types of economic activity which are specified in subsection 2.1 of the report. In case of impossibility to specify number the type of economic activity is not given (except as specified when only owners, founders and members of their families are employed at the company).
The number of workers is distributed by all types of economic activity according to products (works, services) made in reporting year and directly does not contact display in the report on types of economic activity of indicator concerning products sales amounts (works, services). In case of absence at the company of accurate distribution of the state for some productions (staff list), or the same workers at the same time carry out different types of works, the number of employees of the company for types of economic activity is distributed in proportion to amounts of the made products (works, services).
The number of workers who make products of the integrated activities and for internal requirements of the company is specified by that type of economic activity which products they directly produce irrespective of whether its realization out of limits of the company is enabled.
Examples:
1. The company is engaged in logging, performs preprocessing of wood which then completely uses for production of the wooden products intended for construction. In this case the number of workers is distributed on types of activity: "Forestry and logging" (02.01. 1), "Production of wooden building constructions and joiner's products" (20.30. 0), and the goods sold is given only by code 20.30.0.
-------------------------------------------------------------------- | Виды экономической| Код | Объем | Среднее | | деятельности | по КВЭД | реализованной | количество | | | | продукции, | работников | | | | работ, услуг | (включая | | | | (без НДС, | штатных и | | | | акциза), | внештатных), | | | | тыс. грн | человек | | | | (графа 1 | (графа 3 | | | |подраздела 2.1)| подраздела | | | | | 2.1) | |-------------------+---------------+---------------+--------------| |На предприятии - | | | | |всего | 200 | 525,0 | 220 | |в том числе: | | | | |- лесоводство и | | | | |лесозаготовки | 02.01.1 | - | 120 | |- производство | | | | |деревянных | | | | |строительных | | | | |конструкций и | | | | |столярных изделий | 20.30.0 | 525,0 | 100 | --------------------------------------------------------------------
2. The company makes flour which part implements out of limits of the company, and part uses for baking of pies and cakes, and performs by own forces improvement (capital repairs) of own machines that increases the cost of fixed assets. In this case the number of workers is distributed on types of activity: "Production of products of the flour-grinding and groat industry" (15.61.0), "Production of crackers, cookies, pies and cakes of long-term storage" (15.82.0), "Repair and maintenance of machines and the equipment for conversion of agricultural products" (29.53.3), and the goods sold is given by codes 15.61.0 (regarding implemented out of limits of the company) and 15.82.0.
------------------------------------------------------------------- | Виды экономической| Код | Объем | Среднее | | деятельности | по КВЭД | реализованной| количество | | | | продукции, | работников | | | |работ, услуг | (включая | | | | (без НДС, | штатных и | | | | акциза), | внештатных), | | | | тыс. грн | человек | | | | (графа 1 | (графа 3 | | | | подраздела | подраздела | | | | 2.1) | 2.1) | |-------------------+---------------+--------------+--------------| |На предприятии - | | | | |всего | 200 | 700,0 | 85 | |в том числе: | | | | |- производство | | | | |продуктов | | | | |мукомольно- | | | | |крупяной | | | | |промышленности | 15.61.0 | 90,0 | 30 | |- производство | | | | |сухарей, печенья, | | | | |пирогов и пирожных | | | | |длительного | | | | |хранения | 15.82.0 | 610,0 | 40 | |- ремонт и | | | | |техническое | | | | |обслуживание | | | | |машин и | | | | |оборудования для | | | | |переработки | | | | |сельхозпродуктов | 29.53.3 | - | 15 | -------------------------------------------------------------------
3. The company is engaged in production of compressors, besides, performs wholesale trade by metal junks and leases own rooms. In this case the number of workers according to sales amounts is distributed by types of economic activity: "Production of pumps, compressors and hydraulic systems" (29.12.1), "Wholesale trade by waste and scrap" (51.57.0), "Leasing of own real estate" (70.20.0).
------------------------------------------------------------------- | Виды | Код | Объем | Среднее | | экономической | по КВЭД | реализованной | количество | | деятельности |( va375202-05 )| продукции, | работников | | | | работ, услуг | (включая | | | | (без НДС, | штатных и | | | | акциза), | внештатных), | | | | тыс. грн | человек | | | | (графа 1 | (графа 3 | | | |подраздела 2.1)| подраздела 2.1)| |----------------+---------------+---------------+----------------| |На предприятии | 200 |68128,0 |866 | |- всего | | | | |----------------+---------------+---------------+----------------| |в том числе: | | | | |----------------+---------------+---------------+----------------| |- производство | 29.12.1 |55445,0 |864 | |насосов, | | | | |компрессоров и | | | | |гидравлических | | | | |систем | | | | |----------------+---------------+---------------+----------------| |- оптовая | 51.57.0 |5870,2 |1 | |торговля | | | | |отходами и | | | | |ломом | | | | |----------------+---------------+---------------+----------------| |- сдача в | 70.20.0 |6812,8 |1 | |аренду | | | | |собственного | | | | |недвижимого | | | | |имущества | | | | -------------------------------------------------------------------
The number of the workers occupied in technologically interconnected productions and workers who directly do not make products do not provide service (management personnel, auxiliary productions), in types of economic activity is distributed on the fulfilled hours and direct expenses.
3.3.5. Products cost (works, services) of own production for internal requirements of the company, namely - for its own use or investment, with disaggregation of cost of products by types of economic activity is given in the column 4 of subsection 2.1.
Products made for internal requirements are products which are not implemented out of limits of the company and are used by exclusively this company (except for products used for its further conversion at this company). Its cost is estimated in size of the production product cost made for internal requirements of the company.
Treat products made for internal requirements for the purpose of investment of the company:
- buildings, constructions, machines, the equipment, the software, other capital tangible and intangible assets and works on improvement of capital assets (upgrade, modification, completion, additional equipment, reconstruction, etc.) which lead to increase in the future economic benefits which are originally expected from use of fixed asset object;
- works (service) which were consumed (are used) directly by employees of the company (members of their families) on a grant basis.
Examples:
1. The industrial enterprise which is engaged in production of machines and the equipment for production textile and garments, performs by own forces reconstruction of the workshop. Besides, the company has kindergarten which services use both employees of the company, and foreign consumers on balance. In this case the company specifies in the report: by the form activities "Production of machines and the equipment for production of textile, sewing, fur and leather products" (code 29.54.1) - amounts of goods sold and the average number of workers; by the form activities "Construction of buildings" (code 45.21.1) - the average number of the workers involved in reconstruction, and cost of the works performed by own forces for investment of the company; by the form activities "Preschool education" (code 80.10.1) - amount of the services provided to foreign consumers (or to the workers (members of their families) on commercial basis), the average number of workers and cost of services which were consumed directly by employees of the company on a grant basis.
--------------------------------------------------------------------- | Виды | Код | Объем | Среднее | Продукция | |экономической | по КВЭД |реализованной| количество | собственного| | деятельности | | продукции, | работников | производства| | | | работ, | (включая | для | | | | услуг | штатных и | внутренних | | | | (без НДС, | внештатных),| потребностей| | | | акциза), | человек |предприятия, | | | | тыс. грн | (графа 3 | тыс. грн | | | | (графа 1 | подраздела | (графа 4 | | | | подраздела | 2.1) | подраздела | | | | 2.1) | | 2.1) | |--------------+----------+-------------+-------------+-------------| |На | | | | | |предприятии | | | | | |- всего | 200 | 1265,0 | 497 | 125,0 | |в том | | | | | |числе: | | | | | |- | | | | | |производство | | | | | |машин и | | | | | |оборудования | | | | | |для | | | | | |изготовления | | | | | |текстильных, | | | | | |швейных, | | | | | |меховых и | | | | | |кожаных | | | | | |изделий |29.54.1 | 1225,0 | 420 | - | |- | | | | | |строительство | | | | | |зданий |45.21.1 | - | 65 | 80,0 | |- дошкольное | | | | | |образование |80.10.1 | 40,0 | 12 | 45,0 | ---------------------------------------------------------------------
2. The company which is engaged in tailoring of working clothes sewed overalls for the workers. In this case the company specifies by the form to activities "Production of working clothes" (code 18.21. 0) I will eat around products sold out of limits of the company, the average number of workers and cost of the working clothes sewed for the workers.
--------------------------------------------------------------------- | Виды |Код по КВЭД| Объем | Среднее | Продукция | |экономической| |реализованной| количество | собственного| |деятельности | | продукции, | работников | производства| | | | работ, | (включая | для | | | | услуг | штатных и | внутренних | | | | (без НДС, | внештатных),|потребностей | | | | акциза), | человек |предприятия, | | | | тыс. грн | (графа 3 | тыс. грн | | | | (графа 1 | подраздела | (графа 4 | | | | подраздела | 2.1) | подраздела | | | | 2.1) | | 2.1) | |-------------+-----------+-------------+-------------+-------------| |На | | | | | |предприятии | | | | | |- всего | 200 | 1025,0 | 200 | 28,0 | |в том | | | | | |числе: | | | | | |- | | | | | |производство | | | | | |рабочей | | | | | |одежды |18.21.0 | 1025,0 | 200 | 28,0 | ---------------------------------------------------------------------
3.3.6. Data concerning the integrated activities arising in case different production stages are performed by the same company consistently are provided in subsection 2.2 that is, products which are turned out at one stage serve as production factor on following. For example, the wood procurement combined with its production and production of products from wood; the clay production combined with production of brick; the production of synthetic fiber combined with weaver's production (appendix 3).
In the column A the code of type of the integrated activities which products were made at the company is specified and further it is used at the same company for production of other type of economic activity.
In the column B the code of type of economic activity where products of the integrated activities were used is specified.
The share of the products made at the company during the accounting period and used at the same company for production of other type of activity, realized in the accounting period is given in column 1. That is, it is necessary to specify how many percent in volume of goods sold the cost of products of the integrated activities borrows.
The cost of products of the integrated activities is estimated in size of expenses on its production.
Examples:
1. The industrial enterprise which is engaged in oil extraction processes it at own plant and makes oil products. In this case the company specifies in subsection on the integrated activities in the column A - code of the integrated activities "Oil extraction" (on KVED 11.10. 1), in the column B - "Production of products of oil processing" (on KVED 23.20. 0). Besides, the share of products of the integrated activities, namely the oil made in the accounting period and used for production of the oil products realized in the accounting period is given in column 1.
---------------------------------------------------------------------- | Код продукции | Код вида экономической| Доля продукции | | интегрированной |деятельности продукции,| интегрированной | | деятельности, которая| где была использована |деятельности в объеме| | изготовлена | продукция |реализации продукции | | на данном | интегрированной | вида экономической | | предприятии и | деятельности | деятельности, в ко- | | использована для | | тором она была | |производства продукции| | использована | | другого вида | | (% без десятичного | | экономической | | знака) | | деятельности | | | | на этом же | | | | предприятии | | | |----------------------+-----------------------+---------------------| | А | Б | 1 | |----------------------+-----------------------+---------------------| | 11.10.1 | 23.20.0 | 47 | ----------------------------------------------------------------------
2. The company is engaged in cultivation and conservation of green peas and fruit. In this case the company specifies in subsection on the integrated activities in the column A - codes of the integrated activities "Vegetable growing, decorative gardening and cultivation of products of nurseries" (on KVED 01.12. 0) and "Cultivation of fruit, berries, nuts, cultures for production of drinks and spices" (on KVED 01.13. 0), in the column B - code of type of activity of the company where products of the integrated activities "Conversion and conservation of the vegetables and fruit which are not carried to other groups" (on KVED 15.33 were used. 0). Besides, shares of products of the integrated activities, namely green peas and fruit which are made in the accounting period are given in column 1 and are used for production of the tinned products sold in the accounting period.
---------------------------------------------------------------------- | Код продукции | Код вида экономической| Доля продукции | | интегрированной | деятельности продукции| интегрированной | | деятельности, которая| где была использована |деятельности в объеме| | изготовлена | продукция |реализации продукции | | на данном | интегрированной | вида экономической | | предприятии и | деятельности |деятельности, в кото-| | использована для | | ром она была | |производства продукции| | использована | | другого вида | | (% без десятичного | | экономической | | знака) | | деятельности | | | | на этом же | | | | предприятии | | | |----------------------+-----------------------+---------------------| | А | Б | 1 | |----------------------+-----------------------+---------------------| | 01.12.0 | 15.33.0 | 45 | |----------------------+-----------------------+---------------------| | 01.13.0 | 15.33.0 | 40 | ----------------------------------------------------------------------
3. The company is engaged in production of knitted cloth and production from it knitted products and outerwear. In this case the company specifies in subsection on the integrated activities in the column A - code of the integrated activities "Production of knitted cloth" (on KVED 17.60.0), in Bkoda's column of types of activity of the company where products of the integrated activities "Production of knitted pullovers, cardigans and similar products" (on KVED 17.72.0) and "Production of outerwear" (on KVED 18.22 were used. 0). Besides, the share of products of the integrated activities, namely knitted cloth which is made in the accounting period is given in column 1 and it was used for production of the knitted pullovers, cardigans and similar products and production of outerwear realized in the accounting period.
---------------------------------------------------------------------- | Код продукции |Код вида экономической | Доля продукции | | интегрированной |деятельности продукции,| интегрированной | | деятельности, которая|где была использована |деятельности в объеме| | изготовлена | продукция |реализации продукции | | на данном | интегрированной | вида экономической | | предприятии и | деятельности |деятельности, в кото-| | использована для | | ром она была
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The document ceased to be valid since April 30, 2015 according to Item 1 of the Order of Public service of statistics of Ukraine of March 27, 2015 No. 84