Statistical reporting form 2 dm. Legislative base of the Russian Federation. The procedure for filling out data decryption

  • No. ZP-science "Information on the number and remuneration of employees of organizations engaged in research and development, by category of personnel";
  • No. ZP-zdrav “Information on the number and remuneration of healthcare workers by categories of personnel”;
  • No. ZP-sots “Information on the number and remuneration of workers in the field of social services by categories of personnel”;
  • No. ZP-culture "Information on the number and remuneration of workers in the field of culture by categories of personnel."

Download Such reports have been submitted monthly since 2018, previously they were submitted once a quarter.

Legislative base of the Russian Federation

State Fund of Russia on account of the vacation plan approved by the Government of the Russian Federation; b) by making purchase and sale transactions precious metals in the manner prescribed by the legislation of the Russian Federation; c) on import; - using precious metals for the manufacture of their products (including semi-finished products), research and development, medical and other activities, including supply and marketing organizations; - making payment and issue from their warehouses and bases of precious metals and products from them; - engaged in wholesale trade in precious metals (wholesale trade is trade in goods previously purchased on the side for the purpose of resale to legal entities and individual entrepreneurs for professional use (processing or further sale). 2.

Reporting to statistics: list of forms and deadlines for submission in 2018

Organizations that transfer precious metals to fulfill their own orders on a contractual basis to other organizations reflect the movement of these precious metals in their report in the form of federal state statistical observation N 2-DM based on the data provided to the customer by the executor of the order, which keeps records of these precious metals separately and does not include it in its report in the form N 2-DM. 7. Organizations that use precious metals only in the form of laboratory glassware and chemical reagents, as well as in the field of consumer services, submit information in the form N 2-DM based on the results for the reporting year. eight.

Form p-2. information on investments in non-financial assets

Attention

The report is drawn up on the form N 2-DM and submitted within the time and address indicated on title page forms. In the address part of the form, the full name of the reporting organization (last name, first name, patronymic of the individual entrepreneur) is indicated in accordance with the constituent documents registered in the prescribed manner, and then in brackets - the short name. The line "Postal address" indicates the name of the subject of the Russian Federation, the legal address with a postal code.


If the actual address does not match the legal one, then the postal address at which the legal entity (individual entrepreneur) is actually located is also indicated.

Form p-4: deadlines for submission to statistics in 2018

  • No. P-1 "Information on the production and shipment of goods and services"
  • Appendix No. 2 to form No. P-1 "Information on the production of military (defense) products"
  • No. PM-prom "Information on the production of products by a small enterprise"
  • No. 1-IP (month) "Information on the production of products by an individual entrepreneur"

Also, do not forget about quarterly reports: Quarterly from the report for January-March 2018:

  • No. P-5 (m) "Basic information about the activities of the organization"
  • No. PM "Information on the main indicators of the activity of a small enterprise"

Quarterly from the report for the 1st quarter of 2018:

  • No. DAP-PM "Survey of business activity of small enterprises of mining, manufacturing industries that provide electrical energy, gas and steam, air conditioning"

The most important question.

Form n 2-in.

Organizations that manufacture semi-finished products, products and compounds from give-and-take precious metals, reflect in the form N 2-DM only information on the movement of precious metals purchased: - for their own needs (conducting research, repair and other work); - for the manufacture of products for domestic and foreign markets. The movement of precious metals purchased to fulfill contractual orders, as well as to create and replenish working capital, is reflected by these organizations in the form N 2-DM (commissioned raw materials) in accordance with the Procedure for filling out and submitting this form. 6.

Statistical reporting in 2018: deadlines

These organizations fill in and submit reports: - based on the results for the six months and for the reporting year as a whole: according to the Appendix to the form N 2-DM “Information on the balances, receipt and delivery of precious metals in the form of scrap and waste for subsequent processing and refining; — according to the results for the reporting year: according to the form N 4-DM “Information on the balances, receipts and consumption of precious metals contained in instruments, equipment and other products” in accordance with the Procedures for filling out and submitting these forms. 10. Information in Form N 2-DM is filled in on an accrual basis from the beginning of the reporting year on the basis of current accounting data reconciled with inventory data of precious metals and products made from them, as well as reporting data on the consumption of precious metals transferred by the reporting organization to other organizations to fulfill their own orders.

Statistical reporting for 2018: what and when to submit

Features of filling out the document This report has a standard unified form, so providing the necessary information in some other format is not allowed (but note that Rosstat periodically makes some changes to it, so they need to be monitored from time to time). Form P-2 can be conditionally divided into three parts:

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

The document consists of several tables in which individual numerical values ​​fit. Form P-2 refers to regular reporting documentation and must be submitted quarterly, and information for reporting periods should be entered on an accrual basis.

Rosstat approved 23 reports for 2018. what do i need to submit?

These precious metals are included in column 5 of the Appendix to form N 2-DM; - in products used during operation (glass melting devices, catalysts, crucibles, laboratory glassware, thermocouples, resistance thermometers, etc.), while the write-off is made according to the initial weight indicated in the supplier's documents and confirmed by the acceptance certificate; - in uncontaminated production wastes sent for further processing and refining in accordance with the established procedure (cutting, cutting, etc.), used products and unused residues for the purpose of their reuse, in unused residues of semi-finished products, products and compounds; - shortages and excess losses attributed to the guilty persons.
General provisions on statistical reports There is no unified universal list of reporting forms in Rosstat that would be suitable for all types of economic entities. The need to provide specific information is determined by the territorial statistical bodies. Note that most of the forms for delivery are determined by the main activity of the company.


Important

Information can be provided not only in in electronic format but also on paper. However, Rosstat representatives prefer electronic forms. Reports to statistics for 2018, when and which ones to submit, can be clarified at the territorial department of statistics or you can check the composition of statistical reports on the Internet portal.


Who is obliged to report Russian statistics reports for 2018, who submits, was established in a separate Federal Law No. 282-FZ of November 29, 2007. So, in accordance with Art.
Column 11 includes the remains of precious metals: - in various types raw materials and semi-finished products (ingots, wire, strips, anodes, salts, acids and other compounds and alloys); - in scraps, die-cuts, waste products and other types of waste that can be reused for production, research, experimental and other work; - electrolytes, emulsions, pastes and other compounds, the content of precious metals in which is determined by chemical analysis. Residues of precious metals in glass-melting devices, catalysts, catalyst gauzes, crucibles, filament formers (dies), electric heaters and other fittings of existing production equipment are included in column 11 if they are in stock.

Where you need to take the stat form 2 dm in 2018

Column 10 "Balance at the end of the reporting period - total" shows the balance of precious metals at the end of the reporting period in raw materials, semi-finished products and products (including those in transit): laboratories and workplaces; — transferred by the reporting organization to fulfill its own orders; - out of production or unused. The same column shows precious metals in waste, waste products and unused residues that can be reused in production after processing. From the total number of balances at the end of the reporting period shown in column 10, columns 11 and 12 stand out.


4. A report in form N 4-DM is compiled based on the results for the reporting year on the basis of primary accounting data reconciled with inventory data () of precious metals in fixed assets, purchased components and other tangible assets, which is carried out in accordance with the Instruction on the accounting procedure and storage of precious metals, precious stones, products from them and keeping records in their production, use and circulation. 5. The report in form N 4-DM includes information about gold, silver, platinum and platinum group metals (palladium, rhodium, iridium, ruthenium, osmium - in total) contained in the following items of material accounting: - in fixed assets as part of buildings , structures, including temporary (not title), transmission devices, machines, equipment, vehicles, production equipment, computer equipment, television and radio equipment,

The procedure for filling out and submitting the Appendix to Form N 2-DM

3. Organizations engaged in the repair of jewelry (jewelry workshops) submit a report in accordance with the Appendix to form N 2-DM based on the results for the reporting year. 4. The federal executive authorities in charge of military units and military formations include information on them in the report according to the Appendix to form N 2-DM in a consolidated form.

5. The report according to the Appendix to form N 2-DM includes information about precious metals: gold, silver, platinum and platinum group metals (palladium, rhodium, iridium, ruthenium and osmium - in total) contained in all types of scrap and waste generated :-

In column 2 of the code zone of the address part of the form, the reporting organization (individual entrepreneur) must affix, on the basis of the Notice of assignment of the OKPO code by state statistics bodies, its code according to the All-Russian Classifier of Enterprises and Organizations (OKPO).

3. Organizations engaged in the repair of jewelry (jewelry workshops) submit a report in accordance with the Appendix to form N 2-DM based on the results for the reporting year. 4. The federal executive authorities in charge of military units and military formations include information on them in the report according to the Appendix to form N 2-DM in a consolidated form. 5. The report according to the Appendix to form N 2-DM includes information about precious metals: gold, silver, platinum and platinum group metals (palladium, rhodium, iridium, ruthenium and osmium - in total) contained in all types of scrap and waste generated :-

Zealint.ru

Enterprises and institutions of other ministries and departments draw up a report in this form only once a year as of January 1.

4. Reference to the report of form N 1-ALM on the actual consumption of diamonds and diamond products for the reporting year in comparison with the approved consumption rates is made up only by those enterprises that are large consumers of diamonds, as well as all organizations that perform drilling operations with diamond crowns. The list of such enterprises and the list of works for which the said certificate is drawn up are established by ministries (departments) in agreement with the Department of Precious Metals of the USSR Ministry of Finance.

5. Enterprises and institutions that consume iridium, rhodium, palladium, ruthenium, osmium, gold leaf and silver leaf must enter additional columns into the report of form N 2-DM and reflect in them the receipt, consumption and balances of these metals. Gold leaf and silver leaf in the report should not be shown by the weight of the metal, but by the number of books.

2 dm who rents

Lines 020 "Gold - total", 040 "Silver - total", 100 "Platinum - total" and 160 "Platinum group metals - total" show the total amount of precious metals for all sources of their formation, including data on additional sources not provided for decoding, for example: “from working capital”, “from associated production”, “illiquid assets”, etc. The amount of precious metals indicated in these lines in each column of the report must be equal to or greater than their total amount for all sources of scrap formation named in column A by the amount of these metals in scrap and waste from additional sources.

3.2. Information in the form N 2-DM is filled in on an accrual basis from the beginning of the reporting year on the basis of current accounting data verified with inventory data of precious metals and products made from them, as well as reporting data on the consumption of precious metals transferred by the reporting organization to other organizations to fulfill their own orders.

Instructions for filling out the form of federal state statistical monitoring of the balances, receipt and delivery to the State Fund of precious metals in the form of scrap and waste

These enterprises (organizations) include in the report precious metals in the form of scrap and waste generated: - when consuming precious metals obtained for their own needs; - when using instruments, equipment and other products containing precious metals; - from the processing of raw materials cannot be used at this enterprise as a turnaround metal.1.3.

Information on the delivery of precious metals to the state fund is compiled for the first half of the year and the year and submitted to Roskomdragmet and the firm "MK and IMC" on the following dates: semi-annual - on the 20th day, annual - on the 25th day after the reporting period. 1.4. Public service enterprises draw up an Appendix to form N 2-DM once a year.1.5.

Information is compiled on the basis of current accounting data, verified with inventory data of precious metals in the form of scrap and waste as of January 1 and July 1, and data on their delivery to the state fund. 1.6.

Decree of the Federal State Statistics Service dated November 14, 2007 N 88 "On approval of statistical tools for the organization by the Ministry of Finance of Russia of statistical monitoring of the receipt, consumption and balance of diamonds, precious metals and products from them"

With the introduction of the statistical tools specified in this Decree, to recognize as invalid the Decree of the Goskomstat of Russia: raw materials), N 4-DM, N 5-DM; - dated 14.08.1992 N 128. Head of Rosstat V.L. SOKOLIN ──────────────────────────────────┐ │ FEDERAL STATE STATISTICAL OBSERVATION │ └────────── ──────────────────────────────────────────────┘ ┌── ────────────────────────────────────────────────── ───┐ │PRIVACY IS GUARANTEED BY THE INFORMATION RECIPIENT│ └───────────────────────────────────────────────────────────────── ─────────────────┘ ┌──────────────────────────────── ─────────────────────────────────┐ │ Violation of the procedure for presenting statistical information, │ │ as well as the presentation of unreliable statistical information │ │ entails the liability established by the Code │

Legislative base of the Russian Federation

If the actual address does not match the legal one, then the postal address at which the legal entity (individual entrepreneur) is actually located is also indicated. In column 2 of the code zone of the address part of the form, the reporting organization (individual entrepreneur) must affix, on the basis of the Notice of assignment of the OKPO code by state statistics bodies, its code according to the All-Russian Classifier of Enterprises and Organizations (OKPO).

3. The federal executive authorities in charge of military units and military formations include information on them in the report in the form N 2-DM in a consolidated form.

4. Organizations that only pay bills for precious metals, but do not receive these metals in their warehouses, do not submit a report in the form N 2-DM. 5. Organizations manufacturing semi-finished products, products and compounds from give-and-take precious

The procedure for filling out and submitting form N 2-DM (tolling raw materials)

The report in the form N 2-DM (tolling raw materials) includes information about precious metals received, as well as paid for, but not yet received at the warehouse of the reporting organization from givers (customers): a) for the manufacture of orders for the current year; b) in the form of unused products and semi-finished products (non-liquid assets), used products and equipment equipment (crucibles, electric heating vessels, thread formers, laboratory glassware, etc.), as well as uncontaminated technological production waste (cut-outs, trimmings, etc.) transferred by customers for processing into new products, semi-finished products and equipment equipment; c) balances of customer-supplied precious metals that were not used for the manufacture of products, but are listed on the balance sheet of the organization as of January 1 of each year.

Precious metals in alloys, salts, acids and other compounds are indicated in terms of pure metals.

The procedure for filling out and submitting form N 2-DM

The line "Postal address" indicates the name of the subject of the Russian Federation, the legal address with a postal code. If the actual address does not match the legal one, then the postal address at which the legal entity (individual entrepreneur) is actually located is also indicated.

In column 2 of the code zone of the address part of the form, the reporting organization (individual entrepreneur) must affix, on the basis of the Notice of assignment of the OKPO code by state statistics bodies, its code according to the All-Russian Classifier of Enterprises and Organizations (OKPO).

3. The federal executive authorities in charge of military units and military formations include information on them in the report in the form N 2-DM in a consolidated form. 4. Organizations that only pay bills for precious metals, but do not receive these metals in their warehouses, do not submit a report in the form N 2-DM.

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RESOLUTION of Rosstat dated 14-11-2007 88 ON APPROVAL OF STATISTICAL INSTRUMENTS FOR ORGANIZATION BY THE MINISTRY OF FINANCE OF RUSSIA... Relevant in 2018

The procedure for filling out and submitting form N 2-DM (tolling raw materials)

1. Information on the balances, receipts and consumption of precious metals received for the fulfillment of tolling orders is provided by legal entities, individuals engaged in entrepreneurial activities without forming a legal entity (individual entrepreneurs) (hereinafter - Organizations), registered on the territory of the Russian Federation and engaged in the manufacture products, semi-finished products, salts and acids from tolling precious metals.

2. The report is drawn up on the form of form N 2-DM (commissioned raw materials) and submitted on time and at the address indicated on the title page of the form.

In the address part of the form, the full name of the reporting organization (last name, first name, patronymic of the individual entrepreneur) is indicated in accordance with the constituent documents registered in the prescribed manner, and then in brackets - the short name.

The line "Postal address" indicates the name of the subject of the Russian Federation, the legal address with a postal code.

If the actual address does not match the legal one, then the postal address at which the legal entity (individual entrepreneur) is actually located is also indicated.

In column 2 of the code zone of the address part of the form, the reporting organization (individual entrepreneur) must affix, on the basis of the Notice of assignment of the OKPO code by state statistics bodies, its code according to the All-Russian Classifier of Enterprises and Organizations (OKPO).

3. A report in the form N 2-DM (tolling raw materials) is compiled based on the results for the reporting year on the basis of accounting data reconciled with the inventory data of precious metals in raw materials, semi-finished products, work in progress, finished products and waste.

4. The report in the form N 2-DM (tolling raw materials) includes information on precious metals received, as well as paid for, but not yet received at the warehouse of the reporting organization from givers (customers):

a) for the production of orders for the current year;

b) in the form of unused products and semi-finished products (non-liquid assets), used products and equipment equipment (crucibles, electric heating vessels, thread formers, laboratory glassware, etc.), as well as uncontaminated technological production waste (cut-outs, trimmings, etc.) transferred by customers for processing into new products, semi-finished products and equipment equipment;

c) balances of customer-supplied precious metals that were not used for the manufacture of products, but are listed on the balance sheet of the organization as of January 1 of each year.

Precious metals in alloys, salts, acids and other compounds are indicated in terms of pure metals.

Precious metals are indicated in the report with an accuracy of one gram.

5. Precious metals, semi-finished products and products made from them used by the organization for its own needs are not included in the report in the form N 2-DM (commissioned raw materials).

Precious metals received and spent for own needs are reflected in the form N 2-DM "Information on balances, receipts and consumption of precious metals and products from them" in accordance with the Procedure for its completion and submission.

6. Violation of the procedure for the presentation of statistical information, as well as the presentation of false statistical information, entails liability established by Article 13.19 of the Code of Administrative Offenses of the Russian Federation of December 30, 2001 N 195-FZ, as well as Article 3 of the Law of the Russian Federation of May 13, 1992 N 2761-1 "On Responsibility for Violating the Procedure for Presenting State Statistical Reporting".

This column includes precious metals located in factory, workshop and intermediate warehouses and pantries, in workshops and directly at workplaces.

In case of advance payment for an order for the manufacture of products from the supplier's precious metals that have not yet arrived at the organization's warehouse, these precious metals are also included in column 8.

Column 8 also includes precious metals in finished products, but not paid for by the customer before the end of the reporting year.

8. If, after sending or as a result of checking the organization, it turns out that the report contains errors or other distortions, then the organizations that made them are obliged to report the corrected reporting data to the organizations to which the report was sent.

Reporting data is corrected for the reporting period in which errors or other distortions were made.

9. For all questions related to filling out Form N 2-DM (tolling raw materials), you should contact the Gokhran of Russia. Contact phones: 148-07-11, 148-08-11.

I approve

Acting

Chairman of the Committee

Russian Federation

for precious metals

and precious stones

Yu.A.KOTLYAR

INSTRUCTIONS

FOR COMPLETING THE FORM OF THE FEDERAL STATE

STATISTICAL OBSERVATION OF REMAINS, INCOME

AND CONSUMPTION OF PRECIOUS METALS AND PRODUCTS FROM THEM

(FORM N 2-DM)

1. General Provisions

1.1. Form N 2-DM of the federal state statistical observation "Information on the balances, receipts and consumption of precious metals and products made from them" is made up by all business entities and enterprises operating in the territory of the Russian Federation, regardless of their form of ownership and field of activity, acquiring precious metals:

In the State Fund of Russia on account of vacation limits approved by the Government of the Russian Federation;

By making transactions for the purchase and sale of precious metals in the manner prescribed by the legislation on the development of the precious metals market;

By import.

These entities include:

Industrial consumers - enterprises, as well as individuals engaged in entrepreneurial activities without forming a legal entity and registered as entrepreneurs, using precious metals to manufacture their products (including semi-finished products), conduct research and development work, medical and other activities , including supply and marketing organizations that make payments and issue from their warehouses and bases of precious metals and products from them;

The Central Bank of the Russian Federation and commercial banks specially authorized by the Central Bank of the Russian Federation in agreement with the Ministry of Finance of the Russian Federation to carry out transactions with precious metals in the prescribed manner;

Investors and other business entities that purchase precious metals in the prescribed manner.

1.1.1. Supply and marketing organizations that only pay bills for precious metals, but do not receive these metals in their warehouses, do not compile information in the form N 2-DM.

1.1.2. Specialized enterprises that centrally manufacture semi-finished products, products and compounds from give and take precious metals, reflect in the form N 2-DM only information on the movement of precious metals purchased for their own needs: for the manufacture of products for the domestic and foreign markets, research, repair and other works. The movement of precious metals purchased to fulfill contractual orders, as well as to create and replenish working capital, is reflected by these enterprises in the form N 2-DM (commissioned raw materials) in accordance with the Instructions for filling out this form.

1.1.3. Business entities that transfer precious metals to fulfill their own orders on a contractual basis to other enterprises that are not specialized in the production of semi-finished products, products and compounds from precious metals, reflect the movement of these precious metals in their form of federal state statistical observation N 2-DM on the basis of data submitted to the customer by the executor of the order, which keeps records of these precious metals separately and does not include them in its form N 2-DM.

1.2. Information in the form N 2-DM is compiled for the 1st half of the year and the year and is submitted semi-annual - on the 20th, annual - on the 25th day after the reporting period to Roskomdragmet and the firm "MK and IMTs" (Intersectoral Coordination and Information and Methodological Center for the Rational Use of Precious metals in the production and involvement in the economic circulation of secondary precious metals).

1.3. Business entities that use precious metals only in the form of laboratory glassware and chemical reagents, as well as in the field of consumer services, submit information in the form N 2-DM once a year.

1.4. Business entities that spend precious metals for research and development work, as well as use precious metal products as part of production and laboratory equipment (glass melting devices, catalysts, crucibles and other accessories for laboratory and production equipment, thermocouples, etc.). ), provide information in the form N 2-DM for the six months and the year.

1.5. Business entities that are not consumers of precious metals and products from them, but operate and use in their production activities buildings, structures, machines, equipment, vehicles, purchased components, silver-zinc batteries (accumulators), light-sensitive materials, auxiliary materials, low-value and fast-wearing and other items, which contain precious metals, do not constitute information in the form N 2-DM. These entities compile and submit semi-annual and annual information on the balances, receipt and delivery of material assets to the state fund (annex to form N 2-DM), as well as annual information on the balances, receipt and consumption of precious metals contained in instruments, equipment and other products, in the form N 4-DM in accordance with the Instructions for filling out these forms.

1.6. Information in Form N 2-DM is compiled on the basis of current accounting data verified with inventory data of precious metals and products made from them as of July 1 and January 1, as well as reporting data on the consumption of precious metals transferred by the reporting enterprise to other enterprises for execution own orders.

1.7. Precious metals received during the reporting period must be fully credited and reflected in the information in the form N 2-DM, for which all documents on the receipt and consumption of precious metals for the reporting period must be processed in a timely manner.

1.8. Information in the form N 2-DM does not include precious metals containing:

In finished products delivered to a warehouse for sale;

AT jewelry subject to restoration;

As part of the material assets listed in paragraph 1.5;

Received from third parties to fulfill their orders.

2. The order of filling in the lines

2.1. For each name of precious metals and products from them listed in column A, all lines of the form are filled in in compliance with the nomenclature and units of measurement.

2.2. Reporting data for precious metals are shown with an accuracy of one gram, for gold leaf - in pieces of books.

2.3. If any type of metal had no movement during the reporting period, then the income and expense columns for the corresponding line are crossed out and only the balances are recorded.

2.4. Silver in suitable silver-zinc batteries is not included in the information in the form N 2-DM, but is reflected in the information in the form N 4-DM.

2.5. Silver nitrate (technical) obtained from the Shchelkovsky plant of secondary precious metals is reflected in the report on line 03 in the weight of salt.

In the case of using silver nitrate (technical) for the manufacture of electrolytes and pastes, this salt is written off as an expense in line 03 only in column 4 with its simultaneous posting in column 2 in line 02 - "Silver" in terms of the net weight of the metal. Consumption and residues of silver in electrolytes and pastes are reflected only in line 02 - "Silver" in columns 4, 5 and 1, 7, 8 and 10.

Residues of silver nitrate obtained for the manufacture of electrolytes and pastes, but not used for these purposes, are reflected in the weight of salt in line 03 in columns 1, 7 and 8.

2.6. Silver compounds in chemical reagents used for chemical analysis are reflected in line 04 in terms of metal.

2.7. Articles made of precious metals and alloys supplied with equipment, including imported ones, and also used to complete equipment as accessories (glass-melting devices, catalyst gauzes, catalysts, heating elements, crucibles, thermocouples, resistance thermometers, etc.), that can be extracted from this equipment are reflected in the information in the form N 2-DM in terms of metals in the corresponding lines in columns 1, 2, 4, 7, 9.

2.8. Precious metals contained in standard thermocouples, as well as those supplied with equipment, are reflected in the ligature mass in line 13 in columns 1, 2, 4, 5, 6, 7, 8, 9. Column 5 reflects the amount of precious metals in thermocouples , written off for waste.

Scrap and waste of thermocouples written off under column 4 must be simultaneously credited under column 2 of the appendix to form N 2-DM in the corresponding lines.

3. The order of filling in the columns

3.1. Column A contains the nomenclature of precious metals and products made from them, subject to reflection in the form N 2-DM.

All compounds and products made of precious metals not listed in column A of form N 2-DM are reflected in terms of metal in the corresponding lines. The percentage of metal is set according to the documents of suppliers and according to the input control data.

3.2. Column B contains line numbers in accordance with the given nomenclature of precious metals and products made from them.

3.3. In column B, for each type of precious metals and products made from them, the code corresponding to it according to the Product Classifier (OKP) is indicated.

3.4. Column 1 shows the balances of precious metals at the beginning of the reporting year, which should be equal to the balances on the same date recorded in column 7 of the form for the previous year. If the specified data do not match, the reasons for the discrepancies in the relevant information should be indicated in the explanatory note.

3.5. Column 2 "Received from the beginning of the reporting year - total" shows the total amount of precious metals and products made from them purchased in the reporting period (including those paid for, but in transit at the end of the reporting period):

From subsoil users, the Central Bank of the Russian Federation and specially authorized banks, in the manner prescribed by legislation on the development of the precious metals market;

At Roskomdragmet;

From specialized enterprises manufacturing semi-finished products, products and compounds from precious metals at the expense of holiday limits and under contractual orders;

From other industrial consumers by making transactions with each other for the sale and purchase of products and semi-finished products from precious metals in the prescribed manner;

By import.

The same column shows the identified surpluses of precious metals and other receipts.

3.6. Column 3 "Received from the beginning of the reporting year - including against limits" shows the amount of precious metals purchased by the reporting entity against the allocated limits or established quotas for the current year, as well as in advance against the next year's limits and paid in the reporting period.

3.6.1. Column 3 includes quantities of precious metals and products made from them, for which payment was made directly:

Roskomdragmet;

Specialized enterprises for shipped semi-finished products, products and connections;

Shchelkovsky plant of secondary precious metals for silver nitrate for technical purposes;

Supply and marketing organizations that do not receive products containing precious metals to their warehouses, but organize their direct delivery from manufacturing plants to consumers.

3.6.2. Column 3 does not include:

Precious metals and products from them, purchased in the manner prescribed by the legislation on the development of the precious metals market, as well as for imports;

Precious metals in the form of semi-finished products, products and compounds manufactured by specialized or other enterprises from recycled waste, waste products, unused residues transferred by the reporting enterprise to order executors from its own availability.

3.7. Column 4 "Spent since the beginning of the reporting year - total" shows the total amount of precious metals and products from them:

Actually spent in the reporting period on the production of products (including the cost of products, technological waste, defects, losses, including excess, not attributed to the perpetrators), for research, development, repair, laboratory and other work;

Implemented in the prescribed manner to banks, investors, other business entities listed in clause 1.1.

3.7.1. Column 4 also includes precious metals:

In the rejected and discontinued semi-finished products, products, parts, written off according to acts, subject to delivery to the state fund;

In products used during operation (glass melting devices, catalysts, crucibles, laboratory glassware, thermocouples, resistance thermometers, etc.), while the write-off is made according to the initial weight indicated in the supplier's documents and confirmed by the acceptance certificate;

In uncontaminated production waste sent for processing to specialized enterprises (cutting, cutting, etc.), waste products and unused residues for the purpose of their reuse, in unused residues of semi-finished products, products, compounds handed over to the state fund;

Shortfalls and excess losses attributable to the perpetrators.

3.7.2. Precious metals in waste, waste products, unused residues intended for reuse in production after their processing at specialized enterprises are listed in the information in the form N 2-DM along with the remains of raw materials in columns 1, 7, 8 and are not written off as expense when their removal from production.

When these precious metals are transferred for processing into new semi-finished products, products, compounds necessary for the enterprise, the amount of transferred precious metals is reflected only in column 4 and is not reflected in column 5.

3.8. Column 5 "Spent since the beginning of the reporting year, including: for production needs, research purposes, including waste and losses" shows the amount of precious metals and products from them actually consumed in the reporting period:

For gross output, including waste and scrap to be delivered to the state fund, as well as irretrievable losses of precious metals formed in the production process;

For research, development, repair, laboratory, educational work, including waste and losses that occurred during their implementation;

In the form of glass-melting devices, catalyst gauzes, catalysts, crucibles, laboratory glassware, electric heaters and other products used to equip production equipment, worked out during operation and subject to delivery to the state fund;

Irretrievable losses of precious metals formed during the operation of these products, both handed over to the state fund and sent for processing.

3.8.1. Column 5 does not include:

Precious metals in spent thermocouples and resistance thermometers, with the exception of losses formed during their operation (waste);

Precious metals in waste, waste products and unused residues transferred for processing for their reuse;

Precious metals in rejected and discontinued semi-finished products, products and parts to be delivered to the state fund, written off according to acts;

Shortfalls and excess losses of precious metals attributed to the perpetrators.

3.8.2. The indicator of column 5 may be equal to or less than the indicator of column 4 due to the factors specified in clause 3.8.1 and column 6.

3.9. Column 6 "Sold to other enterprises" shows the amount of precious metals and products made from them, sold in the order of transactions for the purchase and sale of precious metals in the territory of the Russian Federation, established by the legislation on the development of the precious metals market.

3.10. Column 7 "Balance at the end of the reporting period - total" shows the balance of precious metals at the end of the reporting period in raw materials, semi-finished products and products (including those in transit):

In storage facilities, in factory, workshop and intermediate warehouses and pantries, in workshops, laboratories and workplaces;

Transferred by the reporting enterprise to fulfill its own orders;

Discontinued or unused.

The same column shows precious metals in waste, used products and unused residues, which can be reused in production after processing.

3.10.1. From the total number of balances at the end of the reporting period, shown in column 7, the following stand out:

Column 8, which includes the remains of precious metals in various types of raw materials and semi-finished products (in ingots, wire, strips, anodes, salts, acids and other compounds and alloys), as well as in trimmings, carvings, waste products and other types of waste that can be reused for production, research, experimental and other work. Residues of precious metals in glass-melting devices, catalysts, catalyst gauzes, lead-silver anodes, crucibles, filament formers (dies), electric heaters and other accessories of existing production equipment are included in column 8 if they are in stock. This column will also include electrolytes, emulsions, pastes and other compounds, the content of precious metals in which is determined by chemical analysis;

Column 9, which will include precious metals in laboratory glassware and tooling of operating production equipment that are in operation at the time of the report.

3.10.2. The sum of the indicators of columns 8 and 9 may be equal to or less than the indicator of column 7 by the amount of precious metals transferred by the reporting enterprise to fulfill its own orders.

3.11. Column 10 shows the amount of precious metals contained in parts, assemblies and assemblies of incompletely completed products.

3.11.1. Column 10 does not include precious metals contained in work in progress in parts, assemblies, assemblies, etc. received from other enterprises.

3.11.2. The amount of precious metals reflected in column 10 of the form is determined according to the operational accounting of their content in parts, assemblies, assemblies and products in work in progress, in accordance with the accounting documents of the reporting enterprise and documents of suppliers.

3.13. Banks reflect information on balances, receipts and consumption of precious metals in the form N 2-DM in columns 1, 2, 4, 6, 7 and 8.

3.14. Business entities attach to the form N 2-DM explanatory note, in which the reasons for the discrepancies between the indicators of columns 2 and 3, 4 and 5, the sum of the indicators of columns 8 and 9 and the indicator of column 7 are deciphered.

Banks decipher information on the receipt and sale of precious metals by entities with which purchase and sale transactions have been made.

4. Procedure for filling out a certificate

on the actual consumption of precious metals

in comparison with the consumption according to the approved norms

4.1. A certificate of the actual consumption of precious metals in comparison with the consumption according to the approved norms is compiled by business entities that spend precious metals for the manufacture of products.

Precious metals used for repair, laboratory, educational and research purposes, as well as used to equip production and laboratory equipment, are not included in the specified certificate.

4.2. A statement of the actual consumption of precious metals in comparison with the consumption according to the approved norms is filled out on a quarterly cumulative basis from the beginning of the year.

4.3. Column 1 "Spent since the beginning of the reporting year - total" shows the amount of precious metals actually spent during the reporting period (half year, year) for production.

Data on the actual consumption of precious metals for the production of finished products is calculated as follows.

For example, the consumption of silver under column 5 "Spent including for production needs, including waste and losses" amounted to 50,000 grams.

Of these, 10,000 grams were spent on repairs, 500 grams for research, laboratory and educational purposes.

Thus, the consumption of silver directly for the production of products during the reporting period amounted to: 50,000 - (10,000 + 500) = 39,500 grams.

The balance of silver in work in progress at the beginning of the reporting year, according to column 10 of the information in the form N 2-DM for the previous year, was 5,000 grams, and the balance at the end of the reporting period was 4,000 grams.

Consequently, the actual consumption of silver for the production of finished products for the reporting period is: 39500 + (5000 - 4000) = 40500 grams.

This expense is shown in column 1 of the certificate.

Nitrate silver (technical), written off as an expense for the production of finished products (line 03, column 5 of the report), is reflected in the certificate in total with the consumption of silver in line 02 in terms of the net weight of the metal.

4.4. Column 2 shows the amount of precious metals in the waste generated during the manufacture of these products for the reporting period.

4.5. Column 3 shows the actual loss of precious metals in the manufacture of products for the reporting period.

4.6. In columns 4, 5, 6, respectively, they show the amount of precious metals that was supposed to be spent on actually released finished products at approved consumption rates.

4.7. Errors or misrepresentations in the report are communicated to the organizations to which the report is submitted.

Reporting data is corrected for the reporting period in which errors or distortions were made.