Small businesses in the trade sector are obliged to submit reports in the form 3-TORG (PM) to the territorial body of Rosstat at the end of each quarter. Filling out this form in all details is disclosed in our article.
What to be guided by
The current form 3-TORG (PM) was approved along with some other statistical forms by order of Rosstat dated August 04, 2016 No. 388 (Appendix No. 7). The same document contains mandatory instructions for completing 3-TORG (PM).
You can download the form 3-TORG (PM) free of charge for filling out at the following direct link:
Rules: how to fill in the 3-TORG (PM)
First, a general approach to how to fill out the 3-TORG (PM) form. Do this:
- on a cumulative basis;
- as a whole for the trade enterprise, taking into account the "detachments".
In addition, the procedure for filling out the 3-TORG (PM) has some peculiarities depending on who is engaged in retail sales (see the table below).
| Features of filling 3-TORG (PM) | |
|---|---|
| Retail entity | Features of filling |
| Simple partnership (agreement on joint activities) | The value of the goods sold by the comrades is distributed according to the value of their contributions to the common cause (each of them fills in the form). A different procedure may be prescribed by the partnership agreement or their other agreement. If the value of the goods cannot be distributed among the partners, then the partner, who keeps records of the common property, hands over the form for everyone. |
| Legal entities - commission agents / attorneys / agents - in retail trade in the interests of another person under commission / order / agency agreements | Show the actual value of goods sold to the public |
| Committees, trustees, principals - owners of goods | Form 3-TORG (PM) is not filled out, since the relevant data is provided by a company (usually a commission agent), which directly sells goods to the population |
According to the procedure for filling out 3-TORG (PM) in 2017, in this form it is necessary to indicate the actual mailing address, if it does not coincide with the legal one. And the OKPO code is taken from the notice of its assignment from the local authority of Rosstat.
Section 1
First of all, the procedure for filling out the 3-TORG (PM) form requires showing the retail trade turnover:
- for the quarter;
- for the same quarter last year.
We are talking about the proceeds from the sale of goods to the population for personal consumption or use at home for cash or paid in other ways.
So, the retail turnover includes the full cost:
- goods sold to the population on credit;
- medicines dispensed to certain categories of citizens free of charge or on preferential prescriptions;
- coal;
- gas in cylinders;
- wood fuel;
- other goods sold to certain categories of the population at a discount.
Do not include in retail turnover the cost of goods released through the retail trade network:
- legal entities (including social organizations, special consumers, etc.);
- merchants.
A mandatory sign of a retail transaction is the presence cashier's check(invoice) or other document replacing the check.
The current rules for filling out 3-TORG (PM) indicate that the retail price includes:
- trade margin;
- similar obligatory payments.
For the purposes of line 03, Internet trade is the sale of goods by orders from buyers received in an interactive mode (on-line), where the price and / or terms of sale are accepted or negotiated via the Internet, e-mail, etc., regardless of the form calculation and method of delivery.
The cost of goods sold through online stores is determined by the time the invoice is issued or delivered to the buyer. That is, the moment the buyer actually pays for the goods does not matter.
Mail order (page 04) is the retailing of any item through mail order. They are selected for advertisements, catalogs, samples, or other types of advertising.
Stocks of goods purchased externally and intended for sale to the public (page "05") are valued at average realized prices for similar goods that were in effect in the reporting quarter and the corresponding quarter of the previous year. That is, on the balance sheet they are taken into account at the acquisition price, and on line 05 - at average prices.
In addition, data on stocks of goods are given for all places of their storage, including those rented:
- warehouses;
- refrigerated warehouses;
- in the shops.
They do not include in the volume of stocks the goods accepted from the population on the commission.
Companies - commission agents, attorneys and agents, when acting in the interests of another person, do not fill in line 05. For them, it is done by the owners of the goods - the committees, trustees, principals.
Section 2
In the part of Section 2, filling in the 3-TORG (PM) statistics implies a detailed decoding of the data in line 01 of Section 1.
| How to fill in individual lines | |
|---|---|
| Line no. | What to indicate |
| 06 | Fresh, chilled, frozen or canned meat of animals, poultry Meat products and canned food Game meat By-products from meat of animals, poultry, game |
| 07 | Beef, pork, veal, lamb, goat, horse meat, rabbit meat and other types of animal meat. Please note: sales and stocks of offal from meat are reflected only on line 06 |
| 08 | Meat of chickens, chickens, guinea fowls, geese, ducks, turkeys and other poultry. Please note that sales and stocks of poultry offal are reported on line 06 |
| 09 | Products from meat and poultry meat: · Boiled, semi-smoked, hard smoked and other sausages; · Sausages and wieners; · Smoked meats; · Meat snacks; Semi-finished products (meat cutlets, meat and vegetable cutlets and with other fillings, dumplings, pancakes and pies with meat, meatballs, chopped meat and etc.); · Quick-frozen semi-finished products (with and without a side dish); · Culinary products from meat, including those of our own production; · Meat bouillon cubes. |
| 11 | Live fish, chilled, frozen, salted, spicy salted, marinated, smoked, dried, dried, balyk products, caviar (by weight and canned), crustaceans, molluscs and other seafood, canned fish In oil, tomato sauce, natural canned fish, fish-vegetable canned food, fish preserves from herring, sprat, mackerel and other types of fish and seafood. |
| 13 | Animals and vegetable oils, margarine products, mayonnaise, mayonnaise sauces. |
| 14 | Butter (salted, unsalted, Vologda, amateur, peasant, dietary, etc.), ghee, butter with fillings (cheese, chocolate, etc.). |
| 15 | Refined and unrefined vegetable oils: sunflower, peanut, mustard, soybean, corn, sesame, linseed, olive, rapeseed, salad oil, etc. |
| 16 | Margarine products (dairy, cream, dairy-free margarine, confectionery and cooking fat) |
| 17 | Drinking milk, dairy drinks without fillers and with fillers, fermented milk products and drinks (yoghurts, fermented baked milk, kefir, yogurt, koumiss, etc.), cream, sour cream, cottage cheese, curd cheeses, curd, semi-finished cottage cheese products (dumplings, syrniki, etc.), cheeses, canned milk, canned milk dry, condensed and concentrated milk. |
| 18 | Whole drinking draft milk, pasteurized, sterilized |
| 19 | Pasteurized, sterilized milk drinks (reconstituted milk), made on the basis of dry whole cow's milk, without fillers |
| 23 | Sugar, icing sugar, xylitol, sorbitol, other sweeteners |
| 24 | Flour and sugar confectionery |
| 25 | Tea, coffee, cocoa, as well as herbal teas, children's, coffee drinks, capsules for coffee machines, chicory (with and without additives), tea and coffee Gift Baskets(with cups, spoons, sweets, etc.) |
| 28 | Flour, concentrates flour products for the preparation of cakes, pastries, muffins, cookies, buns, pies, dumplings and other flour dishes, as well as flour nutritional mixtures for children |
| 29 | Cereals, as well as cereals for baby food, baby food mixtures on cereal broths |
| 31 | Bakery products (all types of bread, baked goods, donuts, pies, pies, donuts, etc.), as well as croutons, croutons, crisp bread |
| 35 | Alcoholic drinks, including beer and beer drinks |
| 36 | Vegetable and fruit juices, mineral water, bottled drinking water and other soft drinks |
| 38 | Chewing gum, nutritional supplements, Dietary supplements, spices, spices and others foodstuffs not included in other lines |
| 40 | Cosmetic and perfumery products, except for soap |
| 42 | Refrigerators and freezers, dishwashers, household washers and dryers, household cooking and heating equipment, sewing machines, vacuum cleaners and other electrical household appliances |
| 45 | Audio equipment, televisions, video recorders, camcorders, home theaters |
| 46 | Audio equipment, which includes tape recorders, radio tape recorders, decks, stereos, players, radios, tuners, amplifiers, equalizers, speakers, voice recorders, car audio equipment, laser players optical system CD readers, turntables. |
| 47 | Plasma, projection, CRT TVs, LCD TVs, etc. |
| 49 | Ski equipment, water sports equipment, equipment and equipment for physical education, athletics, other sports or for playing on outdoors, special sports shoes (ski boots, football boots, boots with skates attached, etc.). Please note: for this line, sales and stocks of sportswear and sneaker-type shoes do not reflect. |
| 50 | Fully equipped computers, including tablets (iPads), laptops, netbooks |
| 51 | Monitors, printers, speaker systems, mice, keyboards, touchpads, touch screens, microphones, scanners, webcams, video capture devices, TV tuners, devices used to store information processed by a computer (HDD, HDD, USB - flash - storage device). |
| 52 | Cameras, lenses, flashes, memory cards, light filter tripods, digital photo frames, batteries, charging device, photographic film, etc. |
| 53 | Mobile phones, including iPhones, smartphones |
| 54 | Bicycles and motorbikes, including children's bicycles |
| 55 | Books |
| 60 | Men's, women's and children's coats, short coats, raincoats, jackets, overalls, suits, jackets, jackets, trousers, dress items, skirts, blouses, vests, trouser sets and others outerwear including outer jersey. Please note: for this line, sales and stocks of sportswear, leather clothing do not reflect. They are shown on line 82. |
| 61 | Underwear: briefs, pantaloons, underpants, nightgowns, pajamas, bathrobes and dressing gowns, combinations, petticoats, negligees, T-shirts, sweatshirts and other underwear, including underwear jersey. |
| 64 | Shoes for men, women and children made of any material and for various purposes, except for special sports shoes (ski boots, football boots, boots with skates attached, rollers, etc.) |
| 65 | Timber, brick, cement, crushed stone, gravel, sand, lime, gypsum, concrete mix, ceramic well pipes, tiles, mastic, putty and ground compounds, and other building materials. Please note: this line does not reflect the sale and stocks of hardware, paints and varnishes, hand tools, building accessories, gardening equipment and tools, metal and non-metal building structures, prefabricated wooden houses. They are shown on line 82. Line 65 = 47.52.71 + 47.52.72 + 47.52.79 |
| 67 | Products used in medical purposes, orthopedic products, except for medical equipment. Note: Medical technology information is shown on line 82. Line 67 = 47.74.10.000 + 47.74.20.000 |
| 69 | Jewelry made of precious metals and stones |
| 70 – 74 | Various types of motor fuel through filling stations (incl. MTZS, AGNKS, AGZS, CryoGZS). Columns 6 and 7 - stocks of motor fuel intended for retail trade. Please note: do not reflect the sale of motor fuel to legal entities, the volumes of gas sold for refueling gas cylinders. |
| 76 | Tires and other auto parts, assemblies and accessories, both new and used, except for car radios |
| 77 | Motorcycles, scooters, ATVs, snowmobiles, mopeds, both new and used |
| 82 | Non-food products not included in other lines (souvenirs, handicrafts, religious and religious items, funeral accessories, pets, bark for animals, birds, fish, mixed feed, feed mixtures, flowers and other plants, seeds, fertilizers, liquid boiler fuel, gas in cylinders, wood fuel, etc.). |
This form came into effect starting with the report for January-March 2018
Appendix N 4
(as amended by the Order of Rosstat dated 04.10.2017 N 657)
| FEDERAL STATISTICAL OBSERVATION |
| CONFIDENTIALITY IS GUARANTEED BY THE RECIPIENT OF THE INFORMATION |
| Violation of the procedure for submission of statistical information, as well as submission of inaccurate statistical information entails liability established by Article 13.19 of the Code Russian Federation about administrative offenses from 30.12.2001 N 195-FZ, as well as article 3 of the Law of the Russian Federation of 13.05.92 N 2761-1 "On liability for violation of the procedure for submission of state statistical reporting" |
| POSSIBLE ELECTRONIC PROVISION |
| DATA ON RETAIL TRADE TURNOVER OF A SMALL ENTERPRISE |
| for January - ______________ 20__ |
| (cumulative) |
1. Retail turnover
(with one decimal place)
2. Retail sales and stocks of goods by type
OKEI code: thousand rubles - 384
| Name of product groups | N lines | OKPD2 code | Sold to the population | Stocks | ||
| during the reporting period | for the corresponding period of the previous year | at the end of the reporting period | at the end of the corresponding period of the previous year | |||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 |
| Meat and meat products | 06 | 47.22 | ||||
| of them: | ||||||
| animal meat | 07 | 47.22.10.001.AG | ||||
| poultry meat | 08 | 47.22.10.002.AG | ||||
| meat and poultry products | 09 | 47.22.20.000 | ||||
| canned meat and poultry | 10 | 47.22.30.000 | ||||
| Fish, crustaceans and molluscs | 11 | 47.23 | ||||
| of them: | ||||||
Instructions for completing the regional observation form No. 3 "Information on retail trade turnover"
1. Regional observation form No. 3 "Information on retail trade turnover" is submitted by legal entities ( commercial organizations, consumer cooperation organizations), which are small businesses (including micro-enterprises), and individual entrepreneurs whose main activity is retail trade (including trade in motor vehicles, motorcycles, their assemblies and accessories, motor fuel, except for the repair of motor vehicles, motorcycles, household products and items of personal use).
The form includes information as a whole on the legal entity (individual entrepreneur).
The completed form is submitted by a legal entity (individual entrepreneur) to a state treasury institution Samara region"Information and Consulting Agency of the Samara Region" at the address set by it (the addresses are indicated on the website / ).
3-TORG (PM): Instructions for filling (sample)
In the case when a legal entity (individual entrepreneur) does not carry out activities at the place of its location, the form is submitted at the place of its actual implementation of activities.
Retail trade turnover represents the proceeds from the sale of goods to the population for personal consumption or use in household for cash or settlement using credit cards, settlement checks of banks, by means of transfers from accounts of depositors, on behalf of individuals without opening an account, by means of payment cards, which is also counted as a sale for cash.
the cost of goods sold under commission agreements (orders or agency agreements) at the time of sale in the amount of full cost goods, including remuneration;
the cost of goods sent to buyers by mail with payment by cashless payments(at the time of delivery of the parcel to the post office);
the total cost of goods sold on credit (at the time the goods are delivered to buyers);
the cost of durable goods sold according to samples (as of the date of invoicing or delivery to the buyer, regardless of the time of the actual payment for the goods by the buyer);
the value of goods sold through teleshopping and computer networks(electronic commerce, including the Internet), on the date of invoicing or delivery to the buyer, regardless of the time of the actual payment for the goods by the buyer;
cost of sold by subscription printed publications(at the time of invoicing, excluding shipping costs);
Organizations (commission agents, attorneys, agents) carrying out activities in the interests of another person under commission agreements, instructions or agency agreements, the cost of goods sold to the public, fill out a report in in full... Committees, trustees, principals who are the owners of these goods do not provide a report.
Form No. 3 is filled out for each geographically separate subdivision in the context of municipalities (urban districts, municipal districts, urban or rural settlements) Samara region.
Column 1 lists the names of municipalities (urban districts, municipal districts, rural or urban settlements) where the organization (individual entrepreneur) sells goods to the population; columns 2, 3 and 4 show the cost of goods sold to the population for each municipality(urban district, municipal district, rural or urban settlements).
Column 3 highlights the retail turnover of food, beverages and tobacco.
Column 4 highlights retail turnover data alcoholic beverages and beer.
For each municipal district, a total is summed up, which is equal to the sum of turnovers for the settlements indicated in the form and included in a particular municipal district.
The end of the table also summarizes columns 2-4, which is equal to the sum of the turnover for the urban and municipal districts specified in the form.
2. The head of a legal entity (individual entrepreneur) shall appoint officials authorized to submit statistical information on his behalf.
Information is submitted on time and to the addresses indicated on the form.
The address part of the form indicates the full name of the reporting organization in accordance with the constituent documents registered in the prescribed manner, and then in brackets - the short name.
The reporting organization (individual entrepreneur) indicates in the code part of the form the code according to the All-Russian Classifier of Enterprises and Organizations (OKPO).
The line "Postal address" indicates the name of the subject of the Russian Federation, legal address with a postal code. If the actual address does not coincide with the legal one, then the postal address is also indicated at which the legal entity (individual entrepreneur) is actually located.
The report in form No. 3 is signed by the official responsible for the provision of information and the head of the organization.
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Resolution of the National Statistical Committee of the Republic of Belarus. On the approval of the state statistical reporting form 1-bargaining (lm)
On the basis of the Regulations on the National Statistical Committee of the Republic of Belarus, approved by the Decree of the President of the Republic of Belarus dated August 26, 2008 N 445 "On some issues of bodies state statistics", The National Statistical Committee of the Republic of Belarus DECIDES:
1. To approve the attached form of the state statistical reporting 1-bargaining (rm) "Report on the availability of retail (trade) network objects and objects Catering"annual periodicity and put it into effect starting from the report as of January 1, 2010.
2. To approve the attached Instructions for filling out the form of state statistical reporting 1-bargaining (rm) "Report on the availability of retail (trade) network and public catering facilities" and put them into effect starting from the report as of January 1, 2010.
3. To distribute the state statistical reporting form specified in clause 1 of this resolution to legal entities - microorganizations, individual entrepreneurs engaged in retail trade, public catering in accordance with clause 1 of the Instructions for filling out the state statistical reporting form 1-bargaining (rm) "Report on availability retail (trade) network and catering facilities "approved by this resolution.
This regulation comes into force fifteen working days after it is signed.
Chairman V. I. Zinovsky
APPROVED Resolution of the National Statistical Committee of the Republic of Belarus 13.10.2009 N 216 ——————————————————————- ¦ STATE STATISTICAL REPORTING ¦ ¦ ———————— —————————————————— ———————————————————————- ¦ PRIVACY IS GUARANTEED BY THE RECIPIENT OF THE INFORMATION ¦ ¦—— ———————————————————————— ————————————————————————— data of the state statistical ¦ ¦ reporting, untimely submission or failure to submit such ¦ ¦ reporting entails the application of measures of administrative or criminal ¦ ¦ responsibility in the manner prescribed by the legislation ¦ ¦ of the Republic of Belarus ¦ ¦ ——————————————— —————————— ————————————————— ¦ REPORT ¦ ¦ on the availability of retail (trade) network facilities ¦ ¦ and catering facilities ¦ ¦ as of January 1, 20__ ¦ ¦ ——————————————————————————————- + ——— ——————- ¦ Represent respondents ¦ Term ¦ ¦ Form 1-bargaining (lm) ¦ ¦ ¦ presentation¦ ¦ ¦ + ———————————— + ————- + + ———— + ——- + ¦ Legal entities - microorganization and, ¦ January 4 ¦ ¦Code of the form ¦0609045¦ ¦Individual entrepreneurs, ¦ ¦ ¦ according to OKUD ¦ ¦ carrying out retail trade, ¦ ¦ ¦ ———— + ——— public catering in accordance with ¦ ¦ ¦with Instructions on filling out the present¦ ¦ —————- ¦ form: ¦ ¦ ¦ Annual ¦ ¦ to the statistics department in the region, ¦ ¦ ¦ ——————— ¦ in the city (district of the city of Minsk); ¦ ¦ ¦ your parent organization ¦ ¦ ¦ (a copy at its request) ¦ ¦ ¦ ———————————— + ———————————————————— —————————- ¦ Full name of the legal entity, surname, proper name and ¦ patronymic of an individual entrepreneur _______________________________ ¦ ¦ _________________________________________________________________________ ¦ ¦ Full name a separate subdivision m of a legal entity _____ ¦ ¦ _________________________________________________________________________ ¦ ¦ Mailing address (actual) ___________________________________________ ¦ ¦ _________________________________________________________________________ ¦ + ——————————— + ———————— + ————— ¦ Registration number respondent Registration number ¦ ¦ in the statistical register (OKPO) ¦ of the payer (UNP) ¦ + ——————————— + ———————— + ¦ 1 ¦ 2 ¦ + ———————— ——— + ————————— + ¦ ¦ ¦ ¦ ——————————— + ————————- SECTION I AVAILABILITY OF RETAIL (COMMERCIAL) NETWORKS ——— ————- + —— + —————————————— ¦ ¦ ¦ Operating retail (trade) facilities ¦ ¦ ¦ ¦ as of January 1, 20___ ¦ ¦ ¦ + ———— ———- + ———————- + ¦ ¦ ¦ ¦ of them located in ¦ Types of retail ¦Number ¦ total ¦ rural settlements ¦ ¦ (retail) objects ¦lines¦ ¦ points ¦ ¦ ¦ + —— —— + ———- + ———— + ———- + ¦ ¦ ¦ ¦ trading ¦ ¦ trading ¦ ¦ ¦ number, ¦ area, ¦number, ¦ area, ¦ ¦ ¦ ¦ units of ¦square¦ units ¦ square meters ¦ ¦ ¦ ¦ meters ¦ ¦ meters ¦ + ——————— + —— + ———— + ———- + ———— + ———- + ¦ A ¦ B ¦ 1 ¦ 2 ¦ 3 ¦ 4 ¦ + ——————— + —— + ———— + ———- + ———— + ———- + ¦Shops (sum of lines¦ ¦ ¦ ¦ ¦ ¦ ¦ from 02 to 04) ¦ 01 ¦ ¦ ¦ ¦ ¦ ¦ ¦ + ———— + ———- + ———— + ———- + ¦ Including: ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ + ———— + ———- + ———— + ———- + ¦ food ¦ 02 ¦ ¦ ¦ ¦ ¦ ¦ ¦ + ———— + ———- + ———— + ——— - + ¦ non-food 03 ¦ ¦ ¦ ¦ ¦ ¦ ¦ + ———— + ———- + ———— + ———- + ¦ mixed data ¦ 04 ¦ ¦ ¦ ¦ ¦ ¦ ¦ + ———— + ———- + ———— + ———- + ¦Pharmacies ¦ 05 ¦ ¦ ¦ ¦ ¦ ¦ ¦ + ———— + —— —- + ———— + ———- + ¦Tents, kiosks ¦ 06 ¦ ¦ x ¦ ¦ x ¦ ¦ ¦ + ———— + ———- + ———— + ———- + ¦ Total retail ¦ ¦ ¦ ¦ ¦ ¦ ¦ (trade) objects ¦ ¦ ¦ ¦ ¦ ¦ ¦ (sum of lines 01, 05 and ¦ ¦ ¦ ¦ ¦ ¦06) ¦ 07 ¦ ¦ ¦ ¦ ¦ ¦ ¦ + ———— + ———- + ———— + ———- + ¦In addition: ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ + ———— + ———- + ———— + ———- + ¦ petrol stations ¦ ¦ ¦ ¦ ¦ ¦ ¦ stations ¦ 08 ¦ ¦ x ¦ ¦ x ¦ ¦ ¦ + ———— + ———- + ———— + ———- + ¦ online stores ¦ 09 ¦ ¦ x ¦ x ¦ x ¦ ¦ ——————— + —— + ———— + ———- + ———— + ———— SECTION II PRESENCE OF PUBLIC CABINETS (units) ————— ————————— + —— + ——————— ¦ ¦ ¦ As of January 1, 20__ ¦ ¦ ¦ + ————- + ———- + ¦ ¦Number ¦ amount ¦ ¦ ¦ Types of catering facilities ¦ lines¦ of operating ¦ number ¦ ¦ ¦ ¦ landing ¦ public¦ places ¦ ¦ ¦ ¦ catering ¦ ¦ + ——————————————— + - - + ————- + ———- + ¦ A ¦ B ¦ 1 ¦ 2 ¦ + —————————————— + —— + ————- + ——— - + ¦Total (sum of lines 11 to 19) ¦ 10 ¦ ¦ ¦ ¦ ¦ + ————- + ———- + ¦ Including: ¦ ¦ ¦ ¦ ¦ ¦ + ————- + - ——- + ¦ restaurants ¦ 11 ¦ ¦ ¦ ¦ ¦ + ————- + ———- + ¦ cafe ¦ 12 ¦ ¦ ¦ ¦ ¦ + ————- + ———- + ¦ canteens ¦ 13 ¦ ¦ ¦ ¦ ¦ + ——— —- + ———- + ¦ bars ¦ 14 ¦ ¦ ¦ ¦ ¦ + ————- + ———- + ¦ snack bars ¦ 15 ¦ ¦ ¦ ¦ ¦ + ————- + ———- + ¦ fast food restaurants ¦ 16 ¦ ¦ ¦ ¦ ¦ + ————- + ———- + ¦ mini-cafes ¦ 17 ¦ ¦ ¦ ¦ ¦ + ————- + ———- + ¦ cafeterias ¦ 18 ¦ ¦ ¦ ¦ ¦ + ————- + ———- + ¦ other objects ¦ 19 ¦ ¦ ¦ ¦ ¦ + ————- + ———- + ¦Of total (from line 10) - ¦ ¦ ¦ ¦ ¦objects: ¦ ¦ ¦ ¦ ¦ ¦ + ————- + ———- + ¦ having seats ¦ 20 ¦ ¦ x ¦ ¦ ¦ + ————- + ———- + ¦ located in rural areas ¦ 21 ¦ ¦ ¦ ¦ localities ¦ ¦ ¦ ¦ ¦ ¦ + ————- + ———- + ¦ located in public places ¦ 22 ¦ ¦ ¦ ¦ ——————————— ——— + —— + ————- + ———— Note. Report data is filled in whole numbers. The head of a legal entity, a separate subdivision, an individual entrepreneur ___________ _____________________ (underline the necessary) (signature) (initials, surname) The person responsible for compiling state statistical reports _____________ ___________ _____________________ (position) (signature) (initials, surname) ____________________________ "____" _____________________ 20___ (contact phone number) (date of compilation of state statistical reports) APPROVED Resolution of the National Statistical Committee of the Republic of Belarus 13.10.2009 N 216
CHAPTER 1 GENERAL PROVISIONS
PM-bargaining - instructions for filling
State statistical reporting in the form 1-bargaining (rm) "Report on the availability of retail (trade) network and public catering facilities" (hereinafter - the report) is submitted by legal entities - microorganizations engaged in retail trade, public catering through retail stores (pavilions with trading floor), tents, kiosks, pharmacies, gas stations, online stores, catering facilities; individual entrepreneurs engaged in retail trade, catering through retail stores (pavilions with a sales area), pharmacies, gas stations, online stores, catering facilities (hereinafter referred to as respondents).
Respondents (except for individual entrepreneurs) with retail stores (pavilions with a sales area), tents, kiosks, pharmacies, gas stations, catering facilities located in small and medium-sized urban settlements (according to the list according to the Decree of the President of the Republic of Belarus dated June 7, 2007 g. N 265 "On State integrated program development of regions, small and medium urban settlements for 2007 - 2010 "(National Register of Legal Acts of the Republic of Belarus, 2007, N 144, 1/8650), submit a report on a separate form marked" small towns "for each small and medium urban settlement.
2. Legal entities submit a report to the state statistics body at their location.
Legal entities, in the structure of which there are subdivisions located in another territory, draw up reports on each of them and submit them to the state statistics body at the location of these structural subdivisions.
An individual entrepreneur submits a report to the state statistics body at the location of a retail store (pavilion with a trading floor), a pharmacy, a gas station, or a public catering facility.
3. When compiling the report, technical passports of buildings and other primary accounting documents are used.
4. Data in the report is reflected as of January 1 of the year following the reporting year, in whole numbers.
5. For the purposes of this state statistical observation, the terms are used in the meanings determined State standard Of the Republic of Belarus STB 1393-2003 "Trade. Terms and Definitions", approved by the resolution of the Committee for Standardization, Metrology and Certification under the Council of Ministers of the Republic of Belarus dated April 28, 2003 N 22, State Standard of the Republic of Belarus STB 1209-2005 "Public catering. Terms and definitions "approved by the resolution of the Committee for Standardization, Metrology and Certification under the Council of Ministers of the Republic of Belarus of July 19, 2005 N 33.
6. The report reflects data on the availability of operating retail (trade) network facilities located outside the markets and shopping centers... The exceptions are shops, pavilions with a trading floor, pharmacies located on the territory of markets, shopping centers.
Data on the availability of catering facilities are reflected in the report regardless of their location.
CHAPTER 2 PROCEDURE FOR COMPLETING SECTION I "AVAILABILITY OF RETAIL (COMMERCIAL) CHAIN OBJECTS"
7. Section I in columns 1 and 3 shall reflect the number of retail shopping facilities.
Existing retail (trade) facilities should be considered facilities that actually carry out trade as of the reporting date, as well as facilities that are temporarily not working (less than 6 months) due to repairs, inventory, sanitation and other reasons.
8. On line 01, columns 1 and 3 shall reflect data on the total number of stores (including spectacle optics stores), pavilions with a sales area.
A store that occupies several separate premises in the same building managed by the same administration is reported as a single store.
If a store occupies several separate premises in different buildings, then each premises is counted as an independent object, even if the store, located in several premises, is managed by one administration.
9. Along lines 2 - 4, columns 2 and 4 shall reflect data on the retail area of stores (for spectacle optics stores - data on the area of the sales area).
The trading area of the commission store also includes the area for the committees awaiting admission (the client's room), and the area of the separate room for accepting things for the commission.
CHAPTER 3 PROCEDURE FOR COMPLETING SECTION II "AVAILABILITY OF A PUBLIC CABINET"
10. In section II, column 1 shall reflect the number of public catering facilities operating at the reporting date, including the seasonal network operating at the reporting date.
A network is considered seasonal if it is open for a certain season of the year.
Operating catering facilities are understood as facilities that actually trade as of the reporting date, as well as facilities temporarily (less than 6 months) not working due to repairs, inventory, sanitation and other reasons.
11. On line 10, column 1 shall reflect the total number of catering facilities.
The number of public catering facilities does not include temporarily adapted premises for catering for schoolchildren, indoor bars and buffets (entrance is provided from the restaurant hall, cafe), cooking shops, procurement public catering facilities, tents, kiosks.
Line 22 reflects data on public catering facilities. Public catering facilities include:
catering facilities at retail, cultural organizations (theaters, cinemas, clubs, etc.), sports facilities, organizations consumer services, hotels, campgrounds, motels, railway stations (including dining cars, compartment buffets), river terminals, bus terminals, air terminals, airports, marinas;
public catering facilities that are not associated with serving a specific contingent of the population.
Column 2 reflects the actual number of seats and places for eating while standing, that is, the number of visitors that the catering facility is designed to serve simultaneously.
The number of places for eating while standing is determined at the rate of 0.6 linear meter of the length of the table or bar counter per visitor.
Column 2 does not reflect data on seats in open areas ( summer cafes, mini-cafe and the like).
Note. The terminology given in these Guidelines is used only to complete the report.
PM-bargaining form. Information about the turnover of trade of a small enterprise (from 19.07.11)
Line 01. Retail trade turnover
Lines 02 - 03. Turnover of retail trade in food products, including beverages, and tobacco products
Line 04. Goods sold in e-commerce
Line 05. Sold by mail
Line 06. Wholesale trade turnover
Lines 07 - 08. Remains of goods for resale at the end of the month, of which for sale to the public
Line 09. For reference: the average number of employees for the previous reporting year
Line 01. Retail trade turnover
Line 01 shows the retail trade turnover, which represents the proceeds from the sale of goods to the population for personal consumption or use in the household for cash or paid by credit cards, by bank checks, by transfers from depositors' accounts, on behalf of individuals without opening invoices by payment cards, which is also counted as a cash sale.
The retail trade turnover also includes:
- the cost of goods sold under commission agreements (orders or agency agreements) at the time of sale in the amount of the full value of the goods, including remuneration;
- the cost of goods sent to customers by mail, with payment by bank transfer (at the time of delivery of the parcel to the post office);
- the total cost of goods sold on credit (at the time of delivery of goods to buyers);
- the cost of durable goods sold according to samples (according to the time of issuing an invoice or delivery to the buyer, regardless of the time of the actual payment for the goods by the buyer);
- the cost of goods sold through teleshops and computer networks (electronic commerce, including the Internet) at the time of invoicing or delivery to the buyer, regardless of the time of the actual payment for the goods by the buyer;
- the value of goods sold through vending machines;
- the full cost of medicines dispensed to certain categories of citizens free of charge or on preferential prescriptions;
- the total cost of goods sold to certain categories of the population at a discount (coal, gas in cylinders, wood fuel, etc.);
- the cost of printed publications sold by subscription (at the time of invoicing, excluding shipping costs);
- the cost of packaging that has a selling price that is not included in the price of the goods;
- the cost of sold empty containers.
Not included in retail trade:
- the cost of goods issued to their employees as payment for labor;
- the cost of real estate objects;
- the cost of goods sold that did not withstand the warranty periods;
- the cost of travel tickets, coupons for all types of transport, lottery tickets, telephone cards, cards of express payment for communication services;
- the cost of goods sold through the retail trade network to legal entities (including social organizations, special consumers, etc.) and individual entrepreneurs.
Organizations (commission agents, attorneys, agents) carrying out activities in the interests of another person under commission agreements, instructions or agency agreements, the cost of goods sold to the public is reflected in line 01 in full. Committees, trustees, principals who are the owners of these goods, do not fill in line 01.
Data on retail trade turnover are filled in by both retail trade organizations and wholesale trade organizations if they sell goods to the population.
Public catering turnover is not included in retail trade.
A sign of a transaction related to retail trade is the presence of a cashier's check (invoice) or other document replacing the check. Retail turnover is in actual sales prices including trade margins, value added tax and similar mandatory payments.
The data on line 01 must be greater than or equal to the data on line 02 in columns 3 - 5.
page 01> = page 02 to group 3 - 5
The data on line 01 must be greater than or equal to the data on line 04 in columns 3 - 5.
page 01> = page 04 to group 3 - 5
The data on line 01 must be greater than or equal to the data on line 05 in columns 3 - 5.
page 01> = page 05 to gr. 3 - 5
Lines 02 - 03. Turnover of retail trade in food products, including beverages, and tobacco products
On line 02, data on the turnover of retail trade in food products, including beverages, and tobacco products are highlighted. On line 03, the turnover of tobacco products is highlighted.
The data on line 02 must be greater than or equal to the data on line 03 in columns 3 - 5.
page 02> = page 03 to gr. 3 - 5
(Rosstat order of 19.07.2011 N 328)
Line 04. Goods sold in e-commerce
On line 04, the data on the retail turnover of goods sold in electronic commerce shall be highlighted. Electronic commerce is the sale of goods on orders from buyers received online (ON-LINE), where the price and (or) terms of sale are accepted or negotiated via the Internet, e-mail, etc., regardless of the form of payment with the buyer.
(Rosstat order of 19.07.2011 N 328)
Line 05. Sold by mail
On line 05, the data on the turnover of retail trade in goods sold by mail shall be highlighted. The goods are sent to the buyer who selects them from advertisements, catalogs, samples or other types of advertising.
(Rosstat order of 19.07.2011 N 328)
Line 06. Wholesale trade turnover
On line 06, the turnover of wholesale trade is shown, which represents the proceeds from the sale of goods previously purchased on the outside for the purpose of resale, to legal entities and individual entrepreneurs for professional use(processing or further sale).
Commission agents (attorneys, agents) who carry out activities in the wholesale trade in the interests of another person (principal, principal, principal) under commission agreements (instructions) or agency agreements, on line 06 reflect only the amount of remuneration received. The value of commissions sold on the basis of agreements, orders or agency agreements goods are reflected by the committees (principals, principals).
The transportation and distribution of gas through distribution networks of gas supply among end consumers (population, enterprises, etc.), as well as the distribution (supply) of electric and heat energy on line 06 are not shown, since their sale to the end consumer (i.e. organizations who use them in the manufacture of products or for household purposes) is not a wholesale.
The sale of goods to the population refers to the retail trade turnover and is not reflected in line 06, but is shown in lines 01 - 05.
The cost of lottery tickets, telephone cards, express payment cards, communication services is not included in the wholesale trade. The value of the sold real estate in line 06 is also not reflected.
A mandatory sign of a wholesale operation is the presence of an invoice for the shipment of goods.
The data on the turnover of the wholesale trade is filled in by both wholesale trade organizations and retail trade organizations if they resell to legal entities or individual entrepreneurs goods previously purchased on the side.
Wholesale turnover is quoted in actual sales prices, including trade margins, value added tax, excise, export duty, customs duties and similar obligatory payments. The amount of remuneration of commission agents (attorneys, agents) is reflected at actual cost, including VAT.
(Rosstat order of 19.07.2011 N 328)
Lines 07 - 08. Remains of goods for resale at the end of the month, of which for sale to the public
Line 07 shows the balances of goods purchased externally and intended for resale.
Legislative base of the Russian Federation
On line 08, the balances of goods for sale to the population are allocated, which must be revalued at the average sales prices for similar goods in effect in the reporting month, including value added tax and similar mandatory payments. Data on balances of goods held for sale to legal entities and individual entrepreneurs are reflected at purchase prices. Data on the remains of goods are given for all storage locations (in warehouses, refrigerated warehouses, storehouses, stores, etc.), including rented ones. Lines 07 and 08 also reflect the balances of goods transferred by the reporting organization for safekeeping. Remains of goods belonging to other organizations and accepted for safekeeping or located in leased premises are not shown in lines 07 and 08.
Organizations (commission agents, attorneys, agents) carrying out activities in trade in the interests of another person under commission agreements, instructions or agency agreements, lines 07 and 08 are not filled in. The balances of goods in lines 07 and 08 reflect the owners of these goods - organizations that are committees, principals, principals.
Lines 01 - 08 are shown with one decimal place after the decimal point.
The data on line 07 must be greater than or equal to the data on line 08 in columns 3 - 5.
page 07> = page 08 to group 3 - 5
(Rosstat order of 19.07.2011 N 328)
Line 09. For reference: the average number of employees for the previous reporting year
The "For reference" section is filled in only by a legal entity as a whole for all its divisions, including branches located on the territory of other constituent entities of the Russian Federation (republics, territories, regions).
On line 09, information is provided on the average number of employees of the organization for the previous reporting year, which includes the average number of employees, the average number of external part-time workers and the average number of employees who performed work under civil contracts.
The average number of employees (without external part-time workers) for the reporting year is determined by summing the average number of employees for all months of the reporting year and dividing the amount received by 12.
The average number of employees per month is calculated by summing the payroll number of employees for each calendar day of the month and dividing the amount received by the number calendar days month, the number of employees for the previous working day is taken as a day off or a holiday. The payroll number of employees includes employees who worked on labor contract and who performed permanent, temporary or seasonal work one day or more, both actually working and absent from work for any reason (due to a business trip, illness, annual, additional, study leave, unpaid leave, etc.), as well as working owners of organizations, receiving wages in this organization. When calculating the average number of employees, women who were on maternity leave and maternity leave are excluded. additional leave for child care.
Part-time workers work time, are taken into account in the average headcount in proportion to the hours worked.
Simplified calculation method (conditionally).
In the organization, 5 workers in September were employed part-time at work: 2 workers worked 4 hours a day, each of them for 22 working days. They are counted for each working day as 0.5 persons (4.0 hours: 8 hours); 3 employees worked 3.2 hours a day, 22, 10 and 5 working days, respectively. These workers are counted for each working day as 0.4 persons (3.2 hours: 8 hours). The average number of part-time workers was 1.7. This number is taken into account when determining the average number of employees.
The average number of external part-time workers is calculated in proportion to the hours actually worked (see the calculation example above) by summing the average number of external part-time workers for all months of the reporting year and dividing the amount received by 12.
The average number of employees who performed work under civil contracts is calculated according to the methodology for determining the average number of employees. These employees are accounted for for each calendar day as whole units during the entire period of this agreement, regardless of the period for payment of remuneration. For the reporting year, it is determined by summing the average number of these employees for all months of the reporting year and dividing the amount received by 12.
3-TORG (PM) is a form of federal statistical observation, which indicates information about the retail trade turnover of an enterprise (Appendix N 7 to the Order of Rosstat dated 04.08.2016 N 388). It is quarterly, filled in on an accrual basis and must be submitted by some organizations to the Rosstat authority no later than the 15th day of the month following the reporting period.
That is, 3 TORG PM in 2017 must be passed:
- for January-March - no later than April 17, 2017;
- for January-June - no later than July 17, 2017;
- for January-September - no later than 16.10.2017.
3-TORG (PM): who hands over
Form 3 TORG PM must be submitted by legal entities - small businesses (except microenterprises), the main activity of which is retail trade, and included in the sample (clause 1 of the Instructions for filling out the form, approved by Order of Rosstat dated 04.08.2016 N 388 (hereinafter - Instructions), section 2.2 of the Appendix to the Order of Rosstat dated June 24, 2016 N 301). Many territorial branches of Rosstat posted lists of small businesses that fell under the sample survey on their Internet sites. This was done by Mosgorstat, Novosibirskstat, Irkutskstat. By the way, the sample included not so many lucky ones. For example, there were about 230 such companies in Moscow.
You need to submit Form 3 TORG PM 2017 to the state statistics body at the location of the enterprise. And if the company operates in another place, then - at the place where it actually conducts its activities (clause 2 of the Instructions).
3 TORG PM: instructions for filling out
How to fill in 3 TORG PM? Let's start with title page... It is filled by general rules... Here it is necessary to indicate (paragraph 5 of the Instructions):
- full name of the organization and short name in brackets next to it;
- address. If the legal address does not coincide with the actual one, then the actual one is indicated;
- OKPO code.
Section 1 shows a summary of retail turnover for the reporting period as well as for the same period in the previous year, which provides a visual comparison of indicators. Retail trade turnover is defined as the proceeds from the sale of goods to the population for personal consumption, regardless of the method of payment. At the same time, the total cost of goods is included in the turnover, even if they were sold at a discount, on credit, at preferential prices (as in the case of the sale of drugs by pharmacies to certain categories of the population). The value of the goods is recorded in sales prices, which include the trade margin and mandatory payments such as VAT.
The cost of goods sold to legal entities and individual entrepreneurs, as well as the turnover of the catering sector in the retail trade are not taken into account (clause 6 of the Instructions).
Separately, section 1 reflects information on the cost of goods sold through online stores, as well as those sold by mail - according to catalogs, samples, etc. (p. 7.8 of the Instructions).
Also, in section 1, information on the stocks of already purchased goods and intended for sale to the population should be indicated. At the same time, in accordance with the procedure for filling out 3 TORG PM, the estimate of the cost of stocks should be made based on the average selling prices for similar goods in reporting period and the corresponding period of the previous year (
In this article we will talk about 3-TORG (PM): instructions for filling out (sample) of this document is presented in the following material. Every entrepreneur who has a small business in the country must submit a report of this type to the territorial bodies of Rosstat on a quarterly basis. Therefore, it will be useful for every businessman to learn about what to look for when drawing up papers, what rules to rely on and what control ratios to use.
Instructions for filling 3-TORG (PM)
Itself was approved in the statistics bodies last year, in parallel with it, some other statistical forms were adopted, and all the rules were certified in the text of Order No. 388, more precisely, in its seventh appendix. It is in this document that you can find detailed instructions on how to correctly fill out such forms and forms. Figure 1 shows sample of filling out the form 3-TORG (PM)
Picture 1. Sample filling 3-TORG (PM) title page
Form filling rules
The procedure for filling out the document is carried out on the basis of the principles of cumulative totals and all data trade enterprises, when taking into account the detachment. Also, the procedure for drawing up a 3-TORG (PM) is also influenced by who conducts retail sales, and how exactly, we will consider in Table 1.Who and how should fill out 3-TORG (PM)
| Retail entities | Principles of drawing up the form |
| Partnerships operating under a joint business agreement | The prices of goods sold by such comrades are allocated based on the value of their investments in common business, that is, every entrepreneur needs to fill out the form. Other filling instructions may be stipulated by the agreement that will constitute the partnership, or by its other agreement. In cases where the prices for products cannot be divided among all participants, the form will be surrendered by one person who controls the common property. |
| Legal entities, which include commission agents, attorneys and agents involved in retail sales ah on the basis of the interest of another participant by agreement of commissions, orders or agency agreements. | Indicates the actual price of the product that was sold to consumers |
| Persons who are the owners of the goods. It is about committees, trustees and principals. | Form 3-TORG (PM) is not filled in, because all the necessary information is provided by companies, often commission agents, who carry out the process of selling goods to consumers. |
The rules for drawing up paper this year indicate the need to indicate the actual mailing address in the event that it differs from legal address... The OKPO code value should be taken from the notifications that it has been assigned, which are issued local authorities statistics. A sample of filling out the 3-TORG (PM) form, namely its first section is presented in table 2.
OKEI code: 1000 rubles - 384 (one decimal value)
| Index | Line number | During the reporting period | During the same reporting period last year |
| 1 | 2 | 3 | 4 |
| Retail sales turnover | О1 | ||
| Sales of food, beverages and tobacco | О2 | ||
| From line O1 - the number of positions sold on the Internet | O3 | ||
| Number of positions sold via mail | О4 | ||
| A stock of an item created for the purpose of selling it at the end of the period | O5 |
Table 2. Retail sales turnover.
According to the rules of compilation 3-TORG (PM), entrepreneurs must necessarily reflect the turnover of retail sales on a quarterly basis, and cite this for the period of this year and the past. This information relates to the proceeds that the entrepreneur received from the sale of products that were sold to consumers for personal use, or for the purpose of using the house, and paid in cash or in any other way. In retail sales, information on the total cost of the following products must be indicated:
- Goods that have been sold to citizens on a credit basis;
- Medications who have sold to a separate category of residents who have the right to a free or preferential purchase of such goods;
- Coal and bottled gas;
- Wood fuel;
- Other products that are sold to certain categories of consumers with discounts.
- Legal entities, including organizations social spheres, special consumers, and so on;
- Merchants;
In the O4 line, it assumes the indication of information about sales using mail. We are talking about retail sales of any goods, based on postal orders, which consumers can choose through advertisements, catalogs, samples or other promotional materials.
In the O5 column, it is necessary to indicate the stock of goods that was purchased separately and intended to be sold to consumers. They should be estimated based on the average prices at which a similar product was sold to buyers during the reporting quarter and the same period last year. The balance contains the prices at which the products were purchased, but in the O5 line 3-TORG (PM) it is the average prices that are indicated.
It is also necessary to provide in the reporting information about where and how much goods are stored - in warehouses, in refrigerators and in the retail outlets. Instructions for filling 3-TORG (PM) does not imply an indication in the statement of the volumes of the stock that was accepted on the basis of the commission from the population. The company commission agent, attorney or agent who acts on the basis of the interests of others does not enter any data in this line. This is due to the fact that the owner of the goods will fill in the information field on their own, just like the principal or the committee.
Second section 3-TORG (PM)
Imagine in Figure 3 the rules for indicating retail sales and stocks of goods, according to their types.
Figure 3. Completion of the second section 3-TORG (PM)
Instructions for filling 3-TORG (PM) indicates that it is in this section that it is necessary to decrypt in detail all the data that was written in the first section, namely, in the O1 line. To 3-TORG (PM) was filled in correctly, it is important to carefully enter the values of the control ratios. Next, we will consider the requirements that apply to this stage of filling out the documentation.
| How to fill in individual lines | |
| Line no. | What to indicate |
| 06 | Fresh, chilled, frozen or canned meat of animals, poultry Meat products and canned food Game meat By-products from meat of animals, poultry, game |
| 07 | Beef, pork, veal, lamb, goat, horse meat, rabbit meat and other types of animal meat. Please note: sales and stocks of offal from meat are reflected only on line 06 |
| 08 | Meat of chickens, chickens, guinea fowls, geese, ducks, turkeys and other poultry. Please note that sales and stocks of poultry offal are reported on line 06 |
| 09 | Products from meat and poultry meat: · Boiled, semi-smoked, hard smoked and other sausages; · Sausages and wieners; · Smoked meats; · Meat snacks; · Semi-finished products (meat cutlets, meat-vegetable and with other fillings, dumplings, pancakes and pies with meat, meatballs, minced meat, etc.); · Quick-frozen semi-finished products (with and without a side dish); · Culinary products from meat, including those of our own production; · Meat bouillon cubes. |
| 11 | Live fish, chilled, frozen, salted, spicy salted, pickled, smoked, dried, dried, balych products, caviar (weight and canned), crustaceans, molluscs and other seafood, canned fish in oil, tomato sauce, natural canned fish, fish vegetable canned food, fish preserves from herring, sprat, mackerel and other types of fish and seafood. |
| 13 | Animal and vegetable oils, margarine products, mayonnaise, mayonnaise sauces. |
| 14 | Butter (salted, unsalted, Vologda, amateur, peasant, dietary, etc.), ghee, butter with fillings (cheese, chocolate, etc.). |
| 15 | Refined and unrefined vegetable oils: sunflower, peanut, mustard, soybean, corn, sesame, linseed, olive, rapeseed, salad oil, etc. |
| 16 | Margarine products (dairy, cream, dairy-free margarine, confectionery and cooking fat) |
| 17 | Drinking milk, dairy drinks without fillers and with fillers, fermented milk products and drinks (yoghurts, fermented baked milk, kefir, yogurt, koumiss, etc.), cream, sour cream, cottage cheese, curd cheeses, curd mass, cottage cheese semi-finished products (dumplings, syrniki, etc.), cheeses, canned milk, canned dry milk canned food, condensed and concentrated milk. |
| 18 | Whole drinking draft milk, pasteurized, sterilized |
| 19 | Pasteurized, sterilized milk drinks (reconstituted milk), made on the basis of dry whole cow's milk, without fillers |
| 23 | Sugar, icing sugar, xylitol, sorbitol, other sweeteners |
| 24 | Flour and sugar confectionery |
| 25 | Tea, coffee, cocoa, as well as herbal teas, children's, coffee drinks, capsules for coffee machines, chicory (with and without additives), tea and coffee gift sets (with cups, spoons, sweets, etc.) |
| 28 | Flour, concentrates of flour products for the preparation of cakes, pastries, muffins, cookies, buns, pies, dumplings and other flour dishes, as well as flour nutritional mixtures for children |
| 29 | Cereals, as well as cereals for baby food, baby food mixtures on cereal broths |
| 31 | Bakery products (all types of bread, baked goods, donuts, pies, pies, donuts, etc.), as well as croutons, croutons, crisp bread |
| 35 | Alcoholic drinks, including beer and beer drinks |
| 36 | Vegetable and fruit juices, mineral water, bottled drinking water and other soft drinks |
| 38 | Chewing gum, food additives, dietary supplements, spices, spices and other food products not elsewhere classified |
| 40 | Cosmetic and perfumery products, except for soap |
| 42 | Refrigerators and freezers, dishwashers, household washers and dryers, household cooking and heating equipment, sewing machines, vacuum cleaners and other electrical household appliances |
| 45 | Audio equipment, televisions, video recorders, camcorders, home theaters |
| 46 | Audio equipment, which includes tape recorders, radio tape recorders, decks, stereos, players, radios, tuners, amplifiers, equalizers, speakers, voice recorders, car audio equipment, CD players with laser optical reading systems, record players. |
| 47 | Plasma, projection, CRT TVs, LCD TVs, etc. |
| 49 | Ski equipment, water sports equipment, equipment and equipment for physical education, athletics, other sports or for outdoor games, special sports shoes (ski boots, football boots, boots with skates attached, etc.). Please note: for this line, sales and stocks of sportswear and sneaker-type shoes do not reflect. |
| 50 | Fully equipped computers, including tablets (iPads), laptops, netbooks |
| 51 | Monitors, printers, speaker systems, mice, keyboards, touchpads, touch screens, microphones, scanners, webcams, video capture devices, TV tuners, devices used to store information processed by a computer (HDD, HDD, USB - flash - storage device). |
| 52 | Cameras, lenses, flashes, memory cards, light filter tripods, digital photo frames, batteries, chargers, photographic films, etc. |
| 53 | Mobile phones, including iPhones, smartphones |
| 54 | Bicycles and motorbikes, including children's bicycles |
| 55 | Books |
| 60 | Men's, women's and children's coats, short coats, raincoats, jackets, overalls, suits, jackets, jackets, trousers, dresses, skirts, blouses, vests, trouser sets and other outerwear, including outerwear. Please note: for this line, sales and stocks of sportswear, leather clothing do not reflect. They are shown on line 82. |
| 61 | Underwear: briefs, pantaloons, underpants, nightgowns, pajamas, bathrobes and dressing gowns, combinations, petticoats, negligees, T-shirts, sweatshirts and other underwear, including underwear jersey. |
| 64 | Shoes for men, women and children made of any material and for various purposes, except for special sports shoes (ski boots, football boots, boots with skates attached, rollers, etc.) |
| 65 | Timber, brick, cement, crushed stone, gravel, sand, lime, gypsum, concrete mixes, ceramic well pipes, tiles, mastic, putty and ground compounds, and other building materials. Please note: this line does not reflect the sale and stocks of hardware, paints and varnishes, hand tools, building accessories, gardening equipment and tools, metal and non-metal building structures, prefabricated wooden houses. They are shown on line 82. Line 65 = 47.52.71 + 47.52.72 + 47.52.79 |
| 67 | Products used for medical purposes, orthopedic products, except for medical equipment. Note: Medical technology information is shown on line 82. Line 67 = 47.74.10.000 + 47.74.20.000 |
| 69 | Jewelry made of precious metals and stones |
| 70 – 74 | Various types of motor fuel through filling stations (incl. MTZS, AGNKS, AGZS, CryoGZS). Columns 6 and 7 - stocks of motor fuel intended for retail trade. Please note: do not reflect the sale of motor fuel to legal entities, the volumes of gas sold for refueling gas cylinders. |
| 76 | Tires and other auto parts, assemblies and accessories, both new and used, except for car radios |
| 77 | Motorcycles, scooters, ATVs, snowmobiles, mopeds, both new and used |
| 82 | Non-food products not included in other lines (souvenirs, handicrafts, religious and religious items, funeral accessories, pets, bark for animals, birds, fish, mixed feed, feed mixtures, flowers and other plants, seeds, fertilizers, liquid boiler fuel, gas in cylinders, wood fuel, etc.). |
How to introduce a control ratio without error
Instructions for filling of this part of the documentation contains the following points:- 01 line is greater than or equal to 02 lines (field three and four)
- 01 line is greater than or equal to line 03 (field three and four)
- 01 line is greater than or equal to 04 lines (field three and four)
- If from 01 lines subtract 02 lines (field three and four) = lines 39-42 + 45+ 48-72 + 75-78 + 82 from fields four and five
- 02 line in fields three and four equals 06 + 11 + 13 + 17 + 22-38 from fields four and five
- 05 line in fields three and four is 06 + 11 + 13 + 17 + 25 + 27-42 +45+ 48-72 + 75-78 +82 in fields six and seven
- Line O6 in all fields is greater than or equal to the sum of 07-10 lines
- Line 11 in all fields is greater than or equal to line 12
- Line 13 in all fields is greater than or equal to the sum of lines 14-16
- Line 17 across all margins is greater than or equal to the sum of lines 18-21
- Line 25 across all margins is greater than or equal to line 26
- Line 42 across all fields is greater than or equal to the sum of lines 43-44
- Line 45 in all fields is greater than or equal to the sum of 46-47 lines
- Line 72 in all fields is greater than or equal to the sum of lines 73-74
- Line 78 is greater than or equal to the total of lines 79-81
- Line 83 is greater than or equal to the total of lines 84-85.
This is an example of the third section of a document that needs to be completed only once a year, in the reporting for the first quarter of the year. Only those entrepreneurs who own petrol stations make entries here.
Federal statistical observation N PM-bargaining "Information on the turnover of the wholesale trade of a small enterprise" is provided by legal entities (commercial organizations) that are subjects of small business (except for micro-enterprises) engaged in wholesale trade.
For small businesses applying the simplified taxation system, current order provision of statistical reporting (clause 4 of article 346.11 of the Tax Code of the Russian Federation). These enterprises provide Form N PM-bargaining on a general basis.
2. Information is provided as a whole for the legal entity, that is, for all branches and structural units of this legal entity, regardless of their location.
3. The legal entity fills out this form and submits it to the territorial office of Rosstat at the place of its location. In the event that a legal entity does not carry out activities at the place of its location, the form is provided at the place of actual implementation of activities.
The head of the legal entity appoints officials authorized to provide statistical information on behalf of the legal entity.
4. Temporarily not working organizations, on which activities were carried out during part of the reporting period, provide a form on a general basis indicating from what time they have not been working.
Bankrupt organizations, where bankruptcy proceedings were introduced, are not exempt from providing information in the form of Federal statistical observation N PM-bargaining. Only after the determination arbitration court on completion in relation to the organization of bankruptcy proceedings and entry into the unified state register legal entities records of its liquidation (clause 3 of article 149 of the Federal Law of 26.10.2002 N 127-FZ "On insolvency (bankruptcy)"), the debtor organization is considered liquidated and is exempted from providing information.
5. Subsidiaries and dependent business entities provide the form of federal statistical observation N PM-bargaining on a general basis in accordance with paragraph 3 of these Instructions. The main business company or partnership that has subsidiaries or dependent companies does not include information on subsidiaries and dependent companies in the form of federal statistical observation.
6. Organizations that carry out trust management of an enterprise as a whole property complex draw up and submit reports on the activities of the enterprise that is in their trust.
7. If activities are carried out on the basis of a simple partnership agreement (joint activity agreement), the value of goods sold by partners as a result of their joint activities, when each of the partners completes Form N PM-bargaining, is distributed among the partners in proportion to the value of their contributions to the common cause, if otherwise is not provided by the contract of simple partnership or other agreement of the partners. If the cost of these goods cannot be distributed among the partners, then the information on them is shown on a separate form of the Federal Statistical Observation by the comrade who is entrusted with keeping records of the common property.
Commission agents (attorneys, agents) who carry out activities in the wholesale trade in the interests of another person (principal, principal, principal) under commission agreements (commissions) or agency agreements, reflect on the line only the amount of the received remuneration. The cost of goods sold on the basis of commission agreements, orders or agency agreements is reflected by the principal (principals, principals).<*>
The transportation and distribution of gas through distribution networks of gas supply among end consumers (population, enterprises, etc.), as well as the distribution (supply) of electric and heat energy on line 01 are not shown, since their sale to the end consumer (i.e. organizations who use them in the manufacture of products or for household purposes) is not a wholesale.
