Example of filling 2 mp innovation. Legislative framework of the Russian Federation

Form No. 2-MP innovation: who submits it, where to get the form and by what reporting date to submit it

Form No. 2-MP “Information on technological innovations of a small enterprise” was approved by Rosstat order No. 563 dated August 30, 2017.

The form can be found in Appendix No. 9 to Rosstat Order No. 563 dated August 30, 2017.

Who submits the 2-MP innovation form? The answer is contained in paragraph 1 of the Instructions for filling out this form, approved by Order No. 563. This is a legal entity:

recognized as small enterprises under Art. 4 of the Law “On the Development of Small and Medium Enterprises in the Russian Federation” dated July 24, 2007 No. 209-FZ (not micro-enterprises);
carrying out activities designated in OKVED2 under sections B, C, D (with the exception of certain codes) and E.

For more details on the types of activities of companies required to submit the 2-MP innovation form to the statistical authorities, see below:

Section on OKVED2	Section name	Activities
IN	Mining	Extraction and processing of coal, anthracite, coking coal, brown coal, crude oil, natural gas, gas concentrate, iron ores, stone, sand, clay, chalk, shale, etc.
WITH	Manufacturing industries	Physical and/or chemical treatment materials, substances or components for the purpose of converting them into new products (leather dressing, wood sawing, electroplating, fresh fish processing, etc.)
D	Providing electricity, gas and steam, air conditioning	Providing electricity and heat, natural gas, steam, hot water, etc. through the existing infrastructure (network) of distribution lines, wires and pipelines, etc.*
E	Water supply, sanitation, organization of waste collection and disposal, pollution elimination activities	Water intake, purification, distribution; collection, processing and disposal of waste; disinfection of territories, cleaning of soil and surface water from oil spills, etc.

* Excluding trade: electricity (35.14), gaseous fuel (35.23), steam and hot water (35.30.6).

Let's look at the form filling mechanism using an example.

Eco-Technologies LLC began its activities 3 years ago and during this period had the status of a small enterprise. The company is engaged in waste disposal. In 2017, Eco-Technologies LLC developed and implemented innovative technology for processing hazardous waste. RUB 2,396,000 was spent on research, development and implementation of technology.

The company employs 32 people, 3 people under GPC agreements. Development and implementation innovative technology 4 full-time employees (all with higher education) and all contract workers ( higher education two out of three people had). The company did not issue a security document for the developed technology.

In 2018, Eco-Technologies LLC submitted reports to the statistics body. What information the company reflected in the report, look at the example of filling out the 2-MP innovation form.

Information on technologically new and/or improved products in the 2-MP innovation form is required to be submitted by small enterprises (whose activities according to OKVED2 are indicated in sections B, C, D and E). This report is submitted to the statistical authorities once every 2 years (according to odd-numbered years). The reporting date is no later than April 9 of the year following the reporting period.

It does not work Editorial from 06.09.2010

Name of document	ORDER of Rosstat dated October 30, 2009 N 237 (as amended on September 6, 2010) "ON APPROVAL OF STATISTICAL INSTRUMENTS FOR ORGANIZING FEDERAL STATISTICAL MONITORING OF ACTIVITIES CARRIED OUT IN THE FIELD OF SCIENCE AND INNOVATION"
Document type	order
Receiving authority	Rosstat
Document Number	237
Acceptance date	30.10.2009
Revision date	06.09.2010
Date of registration with the Ministry of Justice	01.01.1970
Status	It does not work
Publication	The document was not published in this form
Navigator	Notes

ORDER of Rosstat dated October 30, 2009 N 237 (as amended on September 6, 2010) "ON APPROVAL OF STATISTICAL INSTRUMENTS FOR ORGANIZING FEDERAL STATISTICAL MONITORING OF ACTIVITIES CARRIED OUT IN THE FIELD OF SCIENCE AND INNOVATION"

Instructions for filling out form N 2-MP innovation

Products shipped own production, performed work and services on its own according to the relevant type economic activity(line 101) - the cost of goods shipped or released by way of sale, as well as direct exchange (under an exchange agreement) of goods of own production, work performed and services rendered on one’s own in actual selling prices without value added tax, excise taxes and other similar mandatory payments, including: innovative goods, works, services (line 102) - includes products produced in the reporting year based on various types of technological innovations.

Lines 103 - 122 are filled in by enterprises that carried out technological innovations during the reporting period.

Line 103 shows the costs of technological innovations carried out during the reporting year. The costs of technological innovation include general (current and capital) costs associated with the development and implementation of technologically new or significantly improved goods, works, services or methods of their production (transfer), technologically new or significantly improved production methods, both carried out by the enterprise's own resources, as well as the costs of paying for work and services of third-party organizations.

Current costs, carried out mainly at the expense of the cost of goods, works, services, include the cost of remuneration of workers involved in the development and implementation of innovations, contributions for social needs, as well as other expenses not related to capital costs, such as costs for acquisition of raw materials, materials, equipment, etc., necessary to ensure innovation activity carried out by the enterprise during the year.

Capital investments (long-term investments) represent the annual costs of creating, increasing the size, as well as acquiring non-current assets durable goods (more than one year), not intended for sale, carried out in connection with the development and implementation of innovations. They consist of costs for the acquisition of machinery, equipment, and other fixed assets necessary for use in innovative activities, for the acquisition of buildings, land plots and environmental management facilities for carrying out innovative activities.

When filling out column 3, you should be guided by analytical accounting of costs, carried out in accordance with regulatory legal acts on accounting and standard industry methodological recommendations for planning, accounting and calculating the cost of goods, works, services of relevant types of economic activity.

The data in line 103 must equal the sum of the data in lines 104 - 107 and 109 - 113.

Line 104 reflects the enterprise's expenses for research and development, carried out both in-house and commissioned by third parties.

Research and development costs include:

Costs for remuneration of payroll employees who carried out research and development, taking into account bonuses for production performance, incentives and compensation payments (including compensation for wages in connection with price increases and income indexation within the limits provided by law), as well as costs for remuneration of unpaid employees engaged in core activities. Labor costs do not include bonuses paid from funds special purpose and targeted revenues, financial assistance, interest-free loans for employees of the enterprise, payment for additionally provided collective agreement vacations, pension supplements and other types of payments not directly related to wages;

Mandatory deductions according to the norms established by law from the wage fund of the above categories of employees (except for those types of payment for which insurance premiums not accrued): unified social tax (amounts of accrued payments for pensions, social insurance and compulsory medical insurance of employees), as well as insurance contributions for compulsory social insurance against industrial accidents and occupational diseases. Deductions to non-state organizations are not taken into account pension funds, for voluntary medical insurance and other types of voluntary insurance for employees;

Costs for the acquisition and production of special tools, fixtures, instruments, stands, apparatus, mechanisms, devices and other special equipment necessary to perform a specific topic, including the costs of its design, transportation and installation. Such costs are incurred at the expense of the cost of work performed under contracts, and the special equipment remaining after their completion or termination, as well as prototypes, mock-ups and other products purchased or manufactured in the process of work on the topic, must be transferred to the customer. If the specified equipment and products are not returned to the customer, then upon completion of the topic they are inventoried and, depending on the cost, included in the main or working capital from the authorized capital as received free of charge;

the cost of purchased raw materials and materials, components, semi-finished products, fuel, energy of all types of natural raw materials, works and services of a production nature performed by third parties, losses from the shortage of received material resources within the limits of natural loss. Material costs for the production of goods, works, services are shown in the report at the cost of their acquisition (including value added tax), including markups (surcharges), commissions paid to the supply, foreign economic organizations, cost of commodity exchange services, customs duties, costs of transportation, storage and delivery carried out by third parties;

Capital costs for research and development, including the acquisition of land, construction or purchase of buildings, the acquisition of equipment included in fixed assets, other capital expenditures related to research and development. Capital investments made by the reporting enterprise for the construction of housing, cultural and community facilities, etc., not related to scientific research and development, are not taken into account;

other costs associated with research and development and not included in any of the listed types of costs.

Research and development costs also include the cost of research and development performed by third parties under contracts with the reporting enterprise.

Line 105 indicates the costs of production engineering, design and other developments (not related to scientific research and development) of new goods, works, services and methods of their production (transfer), new production processes. Industrial design work is associated with technological equipment, organization of production and the initial stage of production of new goods, works, and services. In industry, their content may be the design of an industrial facility (sample), associated with the preparation of the production of new goods, works, services, and other design work aimed at certain production processes and methods, technical specifications, operational features (properties) necessary for the production of technologically new goods, works, services and the implementation of new processes. These works should not be taken into account on line 104, which provides information about design and construction work taken into account as part of research and development (on line 104) and, as a rule, relating to the initial concept of the project to create new goods, works, services or technological processes .

These costs also include costs for technological training production, trial production and testing related to the introduction of technological innovations (not shown on line 104). They include costs for:

means of technological equipment that complements technological equipment for performing a certain part of the technological process. Examples of technological equipment are cutting tool, dies, fixtures, gauges, molds, models, casting molds, core boxes, etc.;

Trial production or testing required for initial stage release of goods and in cases where further stages of development and design are meant (these costs are not related to pilot work included in research and development on line 104).

Line 106 indicates capital investments aimed at purchasing machinery, equipment, installations, including integrated software, and other fixed assets in connection with the introduction of technological innovations. This takes into account capital investments for the acquisition and installation of progressive types (on a new technological basis) of machines and equipment necessary for the introduction of new or improved technological processes, or machines and equipment that do not improve production capacity, but are necessary for the production of new goods (for example, additional molding and packaging machines), works, provision of new services. Other cases of acquisition of machinery and equipment are not considered as technological innovations and are not indicated in line 106.

Line 106 shows all capital investments in machinery, equipment, and other fixed assets associated with the introduction of technological innovations, including the cost of acquiring know-how and other non-patent licenses provided along with technological innovations (the latter is not shown in line 107).

Line 107 shows the costs of acquiring new technologies used to implement technological innovations, including the costs of acquiring both patent licenses (rights to patents, licenses to use inventions, industrial designs, utility models) and non-patent licenses, “know-how” , new technologies in disassembled form, as well as trademarks, other engineering, consulting services(excluding research and development) acquired from third parties, individuals related to the implementation of technological innovations.

Line 108 identifies the costs of acquiring patent licenses, namely rights to patents, licenses to use inventions, industrial designs, utility models. When filling out this line, you should be guided by the Civil Code of the Russian Federation (Part 4, Chapter 72, Art. , , , ).

Rights to patents can be transferred by the patent holder to an organization in accordance with a patent assignment agreement registered in federal body executive power on intellectual property. A contract without registration is considered invalid.

Data on the acquisition of licenses are indicated only based on the results of concluded license agreements registered with the federal executive body for intellectual property. A license agreement without registration is considered invalid.

A patent is a document of protection issued for registered objects of intellectual property and certifying the priority, authorship and exclusive right to use the specified objects during the validity period of the document of protection.

An invention is a technical solution in any field related to a product (in particular, a device, substance, microorganism strain, plant or animal cell culture) or method (the process of performing actions on a material object using material resources). An invention is granted legal protection if it is new, has an inventive step and is industrially applicable.

A utility model is a technical solution related to a device. A utility model is granted legal protection (patent) if it is new and industrially applicable. Utility models include the design of means of production and consumer goods, as well as their components.

An industrial design is an artistic and design solution for a product of industrial or handicraft production, defining it appearance. An industrial design is granted legal protection if its essential features are new or original.

The costs of acquiring licenses represent the license fee paid to the licensor (license seller). It can be either a lump sum payment, i.e. be paid in the form of an agreed upon flat sum, or royalty, i.e. be paid in the form of certain parts from the profit received by the licensee (buyer of licenses) as a result of using the license.

Lines 108 (and 107) take into account only the amount paid for the reporting year.

Line 109 shows the costs of purchasing software related to innovation. Software tools, in addition to computer programs, may include office applications, programming languages and application development tools, publishing systems and graphic editor, image collections, etc.

Line 110 indicates the costs of other types of work related to the preparation of production for the release of new products, the introduction of new services or methods of their production (transfer). These may, in particular, include work to change procedures for controlling production and quality of goods, works, services, methods, standards and related software necessary to produce a new or improved product or apply a new or improved process.

Line 111 provides data on the costs of education, training and retraining of personnel in connection with the introduction of technological innovations (production of new goods, works, services, work using new technologies and new equipment, introduction of new or significantly improved types of services or methods of their production) . Personnel education and training costs may include the use of third party services and in-house (including on-the-job) education and training costs.

Line 112 indicates costs associated with marketing or market implementation of technological innovations (release of technologically new or improved goods, works, services to the market). They include preliminary research, market probing, adaptation of the product to different markets and initial advertising, but excluding the cost of setting up distribution networks (launching new products or services on the market) for market innovation.

Line 113 shows other costs (not taken into account in lines 104 - 112) associated with the implementation of technological innovations, for example, payment for consultations of attracted qualified specialists, other work, technological maintenance services not listed above.

In lines 114 - 122, costs are distributed according to sources of financing technological innovation:

On line 114 - due own funds enterprises, including from profit, at the expense of the cost of manufactured goods, works, services;

on lines 115 and 116 - at the expense of funds, respectively, federal budget and budgets of the constituent entities of the Russian Federation and local budgets received by the enterprise directly or under agreements with the customer;

on line 117 - at the expense off-budget funds(economic stabilization fund, regional development fund, sectoral and inter-sectoral extra-budgetary funds for research and development work, Russian Fund technological development, conversion fund, road fund and others);

On line 118 - at the expense of funds received by the enterprise from legal and individuals located outside the borders of the Russian Federation, as well as from international organizations;

Line 119 shows the costs of innovation carried out from other sources not taken into account in lines 114 - 118.

The data in line 103 must equal the sum of the data in lines 114 - 119.

From other costs (line 119), funds received through borrowings are allocated (line 120).

Line 121 indicates funds received by attracting loans and borrowings on preferential terms.

On line 122 of total costs(line 103) funds from venture funds are allocated. These are long-term risky investments of private capital and the state in innovative projects and newly created small high-tech enterprises focused on the development and production of high-tech products.

Reference. Volume of innovative goods, works, services newly introduced and improved over the past three years

Line 123 reflects the volume of goods shipped, work performed, services newly introduced (including fundamentally new ones) or subjected to significant technological changes over the past three years. For these goods, works, services, the scope (use), operational characteristics, features, design, as well as the composition of the materials and components used are new or significantly different in comparison with previously produced goods, works, services.

Newly introduced (new) are goods, works, services that, in their characteristics or areas of use, differ significantly from the goods, works, services produced by the organization previously. Such goods, works, services, as a rule, are based on new (including fundamentally new) technologies or on a combination of new ones with the use of existing technologies. An example of such innovations (radical type) are the first microprocessors and digital cameras, in the production of which new technologies were used. The first portable MP3 player, which combined existing software standards and miniature hard drives, became a new product that combined existing technologies. In both cases, none ready product not previously released.

Significant technological changes in existing goods, works, and services can be made by changing materials, components and other characteristics that increase efficiency. In automobile manufacturing activities, the introduction of anti-lock braking systems, navigation systems, and other improvements is an example of product innovation consisting of partial changes or additions to some of the many integrated technical subsystems. The use of breathable fabrics in clothing is an example of product innovation involving the use of new materials that improve product performance.

Column 4 from Column 3 provides data on innovative goods, works, services (newly introduced or significantly improved), which are at the same time new to the sales markets of the reporting organization. These can be innovative goods, works, services that are new to the organization in terms of profile, level of complexity or other characteristics, and allow the organization to enter new markets.

Line 124 shows the volume of goods shipped, work performed, services that have been improved over the past three years. Such goods, works, services are based on the introduction of new or significantly improved production methods, involving the use of new production equipment, new methods of organizing production or a combination of them. Examples of new manufacturing methods are the launch of new automated equipment on a production line or computer-aided design systems for product development. As a rule, this applies to goods, works, and services already produced by the organization.

Section 2. Number of employees of the enterprise for the reporting year

The section is filled out by all small business enterprises, regardless of whether they carried out innovative activities during the reporting year or not.

Line 201 reflects the average number of employees (without external part-time workers).

Line 204 shows the average number of external part-time workers and employees who performed work under civil contracts.

The average number of part-time workers is calculated in proportion to the time actually worked.

The average number of workers who performed work under civil contracts is calculated based on the accounting of these workers for each calendar day as whole units during the entire term of the contract.

Calculation average number And average number external part-time workers and workers who performed work under civil contracts are carried out in accordance with the methodology set out in the Instructions for filling out the federal form statistical observation N PM "Information on the main performance indicators of a small enterprise", approved by Rosstat Decree No. 3 dated January 14, 2008 (as amended and supplemented by Rosstat Order No. 330 dated December 29, 2008).

Line 203 (from line 201) takes into account personnel with completed higher professional education.

Lines 202 (from line 201), 205 (from line 204) indicate personnel engaged in research and development. These include mainly researchers and technicians.

Researchers are workers professionally engaged in research and development and directly involved in the creation of new knowledge, products, processes, methods and systems, as well as the management of these activities. Researchers usually have completed higher education professional education.

Technicians are workers involved in research and development and performing technical functions, usually under the direction of researchers (operation and maintenance of scientific instruments, laboratory equipment, computer technology, preparation of materials, drawings, carrying out experiments, experiments and analyzes, etc.). This category usually includes persons with secondary vocational education and (or) the necessary professional experience and knowledge.

DECISION of the State Statistics Committee of the Russian Federation dated 08/16/99 75 (as amended on 09/03/2002) ON APPROVAL OF FORMS OF FEDERAL STATE... Relevant in 2018

INSTRUCTIONS FOR COMPLETING FEDERAL STATE STATISTICAL OBSERVATION FORM N 2-MP INNOVATION "INFORMATION ABOUT TECHNOLOGICAL INNOVATIONS OF A SMALL ENTERPRISE (ORGANIZATION)"

Form N 2-MP innovation “Information on technological innovations of a small enterprise (organization)” is compiled by small businesses of all forms of ownership (according to the list established by state statistics bodies).

Codes OKPO, OKONKH, OKATO, OKFS (with the exception of the form code for OKUD) are entered by the enterprise (organization)<*>based newsletter GMC of the Goskomstat of Russia or a territorial body of the Goskomstat of Russia.

The OKDP code is affixed by the enterprise together with the statistics body, focusing on the main type of activity of the reporting organization.

The address part is filled in on the basis of the constituent documents in the following order:

In the line “Name of the reporting organization,” the legal entity indicates the full name adopted in constituent documents, and then in brackets - the abbreviation of the organization (abbreviated name);

By line " Mailing address"The legal address with postal code is provided.

Sections of the form are filled out by enterprises that developed or introduced technological innovations during the reporting period. Section 2 lines 15 - 18 are filled out by all small business enterprises, regardless of whether they carried out innovative activities or not.

In this report, technological innovation refers to the activities of an enterprise related to both the development and implementation in industry of technologically new products and processes, as well as significant technological improvements in products and processes, technologically new or significantly improved services (works) and new or significantly improved methods of production (transfer) of services.

Innovations related to improving the organization and management of production are not included in this report.

In industry, there are two types of innovation: product innovation and process innovation.

Product innovation involves the development and introduction of technologically new and technologically improved products. Technologically New Product is a product whose technological characteristics(functional features, design, additional operations, as well as the composition of the materials and components used) or intended use are fundamentally new or significantly different from similar previously manufactured products. Such innovations may be based on fundamentally new technologies, or on the combination of existing technologies in new uses, or on the use of research and development results.

A technologically improved product is an existing product for which the quality characteristics are improved, the economic efficiency of production is increased by using more highly efficient components or materials, or by partially changing one or more technical subsystems (for complex products).

Process innovation involves the development and implementation of technologically new or technologically significantly improved production methods, including product transfer methods. Innovations of this kind can be based on the use of new production equipment, new methods of organizing the production process, or a combination of these, as well as on the use of research and development results. Such innovations are typically aimed at improving the efficiency of production or transfer of existing products in an enterprise, but may also be intended to produce and supply technologically new or improved products that cannot be produced or supplied using conventional production methods.

In addition, process innovations include new or improved production methods that have already been implemented in the production practices of other enterprises and disseminated through technological exchange (non-patent licenses, know-how, consultations, etc.).

The following changes are not considered technological innovations in industry:

Aesthetic changes in products (color, decor, etc.);

Minor technical or external changes in the product that leave its design unchanged and do not have a sufficiently noticeable impact on the parameters, properties, cost of a particular product, as well as the materials and components included in it;

Expansion of the product range due to the introduction into production of types of products (possibly non-core) that were not previously produced at this enterprise, but are already quite well known in the sales market, in order to ensure immediate demand and income of the enterprise.

In service industries and other sectors of the economy, a service (work) is considered a technological innovation when its characteristics or methods of use are either fundamentally new or significantly (qualitatively) improved technologically. The use of significantly improved methods of producing or transferring services is also a technological innovation. The latter may cover changes in equipment or production organization associated with the production or transfer of new or significantly improved services that cannot be produced or transferred using existing production methods, or with increased efficiency in the production or transfer of existing services.

The introduction of new or significantly improved services (works), methods of their production (transfer) services can be carried out on the basis of fundamentally new technologies or new combinations of existing technologies or on the basis of new knowledge. In this case, technologies can be embodied in new or improved machines, equipment, software, and new knowledge can be the result of research, acquisition or use of special qualifications or skills.

The following changes are not technological innovations unless they directly relate to the introduction of new or significantly improved services (works) or methods of their production or transmission:

Organizational and management changes, including the transition to advanced management methods, the introduction of significantly changed organizational structures, the implementation of new or significantly changed directions in the economic strategy of the enterprise;

Implementation of quality standards such as ISO 9000.

General provisions

The OKPO, OKONKH, OKATO, OKFS codes (with the exception of the OKUD form code) are assigned by an enterprise (organization) on the basis of an information letter from the State Medical Center of the Goskomstat of Russia or a territorial body of the Goskomstat of Russia.

The OKDP code is affixed by the enterprise together with the statistics body, focusing on the main type of activity of the reporting organization.

The address part is filled in on the basis of the constituent documents in the following order:

in the line “Name of the reporting organization” the legal entity indicates the full name adopted in the constituent documents, and then in brackets - the abbreviation of the organization (short name);

The line "Postal address" shows the legal address with postal code.

Innovations related to improving the organization and management of production are not included in this report.

In industry, there are two types of innovation: product innovation and process innovation.

Product innovation involves the development and introduction of technologically new and technologically improved products. A technologically new product is a product whose technological characteristics (functional features, design, additional operations, as well as the composition of materials and components used) or intended use are fundamentally new or significantly different from similar previously produced products. Such innovations may be based on fundamentally new technologies, or on the combination of existing technologies in new uses, or on the use of research and development results.

The following changes are not considered technological innovations in industry:

aesthetic changes in products (color, decor, etc.);

minor technical or external changes in the product that leave its design unchanged and do not have a sufficiently noticeable impact on the parameters, properties, cost of a particular product, as well as the materials and components included in it;

expansion of the product range due to the introduction into production of types of products (possibly non-core) that were not previously produced at this enterprise, but are already quite well known in the sales market in order to ensure immediate demand and income of the enterprise.

organizational and management changes, including the transition to advanced management methods, the introduction of significantly changed organizational structures, the implementation of new or significantly changed directions in the economic strategy of the enterprise;

implementation of quality standards, such as ISO 9000.

Costs of technological innovation, volume innovative products(services)

Line 01 in column 3 shows the total costs (current and capital) for technological innovation. This is the development and implementation of technologically new or significantly improved products, services (works) or methods of their production (transfer), technologically new or significantly improved production methods, both carried out by the enterprise itself, and the costs of paying for work and services of third-party organizations (enterprises) .

Technological innovation costs cover the costs of the following innovation-related activities: research and development; acquisition of machinery and equipment related to technological innovation; acquisition of new technologies and software; production design, other types of production preparation for the release of new products, introduction of new services or methods of their production (transfer); education and training of personnel related to innovation; marketing research, etc.

Current costs, carried out mainly through the cost of products (works, services), include the cost of remunerating workers involved in the development and implementation of technological innovations, contributions for social needs, as well as other expenses not related to capital costs, such as as the cost of purchasing raw materials, materials, equipment, etc., necessary to ensure the innovative activities carried out by the enterprise during the year.

Capital investments (long-term investments) represent annual costs for the creation, increase in size, as well as the acquisition of non-current durable assets (over one year), not intended for sale, carried out in connection with the development and implementation of technological innovations. They consist of costs for the acquisition of machinery, equipment, and other fixed assets necessary for use in innovative activities, for the acquisition of buildings, land plots and environmental management facilities for carrying out innovative activities.

When filling out line 01, you should be guided by the Regulations on the composition of costs for the production and sale of products (works, services), included in the cost of products (works, services), and on the procedure for forming financial results taken into account when taxing profits, approved by Decree of the Government of the Russian Federation of August 5, 1992 N 552, as well as the Regulations on accounting of long-term investments, approved by the Ministry of Finance of the Russian Federation N 160 of December 30, 1993.

Data on the costs of technological innovation are presented for the reporting year. It does not matter at what stage it is in a given year. innovation process(introduction of innovation): at the final stage, when the equipment is already in operation, put into operation, that is, production has been established and products are being produced, or at the initial, intermediate stage, for example, when new equipment is still being installed or is just ready for operation, but still did not work, was not tested in production and was not used in production.

On lines 02 - 05, from the total costs, costs for individual species innovation activity.

Line 02 shows the enterprise’s expenses for research and development, carried out both in-house and on request from third parties. Research and development means creative activity carried out on a systematic basis with the aim of increasing the amount of scientific knowledge and developing new or significantly improved products, services (works) and methods of their production (transfer), new or significantly improved production processes, as well as finding new areas of application of this knowledge.

Research and development costs include:

labor costs for payroll employees who carried out research and development, taking into account bonuses for production performance, incentives and compensation payments (including compensation for wages in connection with price increases and indexation of income within the limits provided by law), compensation for women, those on parental leave up to a certain age, as well as the cost of remuneration for unlisted employees engaged in core activities. Labor costs do not include bonuses paid from special-purpose funds and targeted revenues, financial assistance, interest-free loans for employees of the organization, payment for additional vacations provided under a collective agreement, pension supplements and other types of payments not directly related to wages. ;

mandatory deductions according to the norms established by law for government bodies social insurance, health insurance, Pension Fund, state employment fund from the costs of remuneration of the above categories of workers (except for those types of payment for which insurance contributions are not charged). Contributions to non-state pension funds, voluntary medical insurance and other types of voluntary insurance for enterprise employees are not included in the cost of products (work, services) and are not reflected on line 02;

costs for the acquisition and production of special tools, fixtures, devices, stands, apparatus, mechanisms, devices and other special equipment necessary to perform a specific topic, including the costs of its design, transportation and installation. Such costs are incurred at the expense of the cost of work performed under contracts, and the special equipment remaining after their completion or termination, as well as prototypes, mock-ups and other products purchased or manufactured in the process of working on the topic, must be transferred to the customer. If the specified equipment and products are not returned to the customer, then upon completion of the topic they are inventoried and, depending on the cost, are included in fixed or working capital from the authorized capital as received free of charge;

the cost of purchased raw materials and materials, components, semi-finished products, fuel, energy of all types, natural raw materials, works and services of a production nature performed by third-party enterprises, losses from a shortage of received material resources within the limits of natural loss rates. Material costs for the production of products (works, services) are shown in the report at the cost of their acquisition (including value added tax), including markups (surcharges), commissions paid to supply and foreign economic organizations, the cost of commodity exchange services, customs duties, expenses for transportation, storage and delivery carried out by third parties;

capital expenditures for research and development, including: acquisition of land, construction or purchase of buildings; for the purchase of equipment included in fixed assets; other capital expenditures related to research and development. Capital investments made by the reporting enterprise for the construction of housing, cultural and community facilities, etc., not related to scientific research and development, are not taken into account;

other costs associated with research and development and not included in any of the listed types of costs.

Research and development costs also include the cost of research and development performed by third parties under contracts with the reporting organization.

Line 03 indicates capital investments aimed at purchasing machinery, equipment, installations, including integrated software, and other fixed assets in connection with the introduction of technological innovations. This takes into account capital investments for the acquisition and installation of progressive types (on a new technological basis) of machines and equipment necessary for the introduction of new or improved technological processes, or machines and equipment that do not improve production capacities, but are necessary for the production of new products and the provision of new services (eg additional forming and packaging machines).

Other cases of acquisition of machinery and equipment are not considered as technological innovations and are not indicated on line 03. For example, expansion production capacity through additional machines of an already known model, or even replacing machines with later modifications of the same model is not a technological innovation.

Line 03 shows all capital investments in machinery, equipment, and other fixed assets related to the implementation of technological innovations, regardless of whether they are purchased separately or in combination with documents on know-how, other non-patent licenses (the latter in in this case are not indicated on line 04).

Line 04 shows the costs of acquiring new technologies used to implement technological innovations, including the costs of acquiring both patent licenses (rights to patents, licenses to use inventions, industrial designs, utility models) and non-patent licenses, know-how, new technologies in disassembled form, as well as trademarks, other engineering, consulting services (excluding research and development) acquired from third-party enterprises, organizations, individuals related to the implementation of technological innovations.

Know-how includes technical, organizational or commercial information, constituting a trade secret, the owner of which has the right to protection from illegal use of this information by third parties. This may be new technologies, technical or other solutions, knowledge, experience that bring benefits in the process of economic activity.

A trademark is an original design graphic image, a combination of numbers, letters or words, etc., intended to distinguish the goods and services of some producers from similar goods and services of other producers. In this section we're talking about about trademarks acquired in connection with innovations carried out at the enterprise.

Engineering services include engineering and consulting services for preparation, support of the production process and transfer of products (carrying out preliminary design work; design and engineering development of technical and technological objects at the stage of innovation implementation; post-project services during installation and commissioning, etc.).

Line 05 separately identifies the costs of acquiring patent licenses, namely rights to patents, licenses to use inventions, industrial designs, and utility models. When filling out this line, you should be guided by the Patent Law of the Russian Federation.

Rights to patents can be transferred by the patent holder to an enterprise (association) in accordance with a patent assignment agreement registered with the State Patent Office of the Russian Federation. A contract without registration is considered invalid.

Data on the acquisition of licenses is indicated only based on the results of concluded license agreements registered with the State Patent Office of the Russian Federation. A license agreement without registration is considered invalid.

An invention is understood as an object of legal protection, a result scientific research, developments, production activities; a new and significantly different technical solution to a problem in any area of the national economy, socio-cultural construction or national defense, which gives a positive effect.

A utility model is understood as a technical solution to a problem that is novel and does not require a high level of inventiveness to ensure legal protection. Devices are usually protected as utility models.

This concept is characterized by signs of novelty and industrial applicability.

Industrial designs include the artistic and design solution of a product, which determines its appearance.

In addition, as part of the total costs of technological innovation, they show: the cost of purchasing software related to the implementation of innovation. Software tools, in addition to computer programs, may include office applications; programming languages and tools for application development; publishing systems and graphic editors, image collections, etc.

The costs of technological innovation also include the costs of production design and other types of work related to the preparation of production for the release of new products, the introduction of new services or methods of their production (transfer). Production design work is associated with technological equipment, production organization and the initial stage of production of new products. In industry, their content may be the design of an industrial facility (sample) associated with the preparation of the production of new products; other design and engineering work aimed at specific production processes and methods, technical specifications, operational features (properties) necessary for the production of technologically new products and the implementation of new processes. These works should not be mixed with part of the design and development work taken into account as part of research and development (line 02) and, as a rule, related to the initial concept of a project to create new products or technological processes.

In service industries, preparation for the introduction of new services or methods of their production includes activities aimed at the specific procedures (processes, methods), specifications and operational features and properties (including final tests) necessary for the introduction of innovations.

These costs also include costs for technological preparation of production, trial production and testing associated with the introduction of technological innovations (not shown on line 02). They include costs for:

means of technological equipment that complements technological equipment for performing a certain part of the technological process. Examples of technological equipment are cutting tools, dies, fixtures, gauges, molds, models, casting molds, core boxes, etc.;

trial production or testing necessary at the initial stage of product release and in cases where further stages of development and design are intended (these costs are not related to experimental work included in research and development on line 02);

changes in manufacturing and product quality control procedures, methods, standards and related software necessary to introduce a new or improved product or apply a new or improved process.

As part of the total costs, data is provided on the costs of education, training and retraining of personnel in connection with the introduction of technological innovations (production of new products, work on new technologies and on new equipment, introduction of new or significantly improved types of services or methods of their production). Education and training costs may include the use of third party services and in-house (including on-the-job) education and training costs.

The costs associated with marketing or market introduction of innovations (launch of technologically new or improved products, new services) are also indicated. They include preliminary research, market probing, adaptation of the product to different markets and initial advertising, but excluding the cost of setting up distribution networks (launching new products or services on the market) for market innovation.

In lines 06 - 10, the costs indicated in line 01 are distributed according to the sources of financing of technological innovation:

on line 06 - at the expense of the enterprise’s own funds, including from profit, at the expense of the cost of manufactured products, works, services;

on lines 07 and 08 - at the expense of funds from the federal budget and territorial budgets, respectively, received by the enterprise directly or under agreements with the customer;

on line 09 - at the expense of funds received by the enterprise from legal entities and individuals located outside the political borders of the state, as well as from international organizations;

on line 10 - other costs not included in lines 07 - 09.

The data in line 01 must equal the sum of the data in lines 07 - 10.

Line 11 provides data on the volume of goods produced and services provided for the main type of activity for the enterprise.

The main type of activity is the type that, based on the results of the previous year, has the largest share in the total volume of products produced and services provided (in this case, one of the types of activity is selected as the main one).

The volume of manufactured industrial products includes the cost of finished products and products produced during the reporting period by all departments legal entity, intended for external sales, transfer to its capital construction and its non-industrial divisions, inclusion in its own fixed assets (funds), as well as issuance to its employees as wages; works (services) of an industrial nature, performed under orders from outside, for its capital construction and its non-industrial divisions, as well as modernization and reconstruction work own equipment; work carried out during the reporting period on the manufacture of products (products) with a long production cycle, the production of which was not completed in the reporting period; semi-finished products of their production sold during the reporting period to the outside, to their capital construction and to their non-industrial divisions, regardless of whether they were produced in the reporting period or earlier.

At the same time, products made from raw materials and materials not paid for by the manufacturer finished products, are included in the volume of industrial production at actual selling prices, excluding the cost of these raw materials and materials.

The volume of manufactured industrial products of a legal entity is determined without the cost of intra-factory turnover. Intra-factory turnover is considered to be the cost of that part of the finished products and semi-finished products produced by the enterprise that is used for its own industrial production needs (except for products included in the fixed assets (assets) of this enterprise).

When determining the volume of goods and services for specific types of activities, the following should be used.

For agricultural activities, the cost of crop and livestock products is taken into account in sales prices of the reporting period, as well as the cost of services provided by service organizations Agriculture(reclamation, veterinary, agrotechnical services, etc.).

Crop production includes the cost of raw products obtained from the harvest of the reporting period - grain, industrial crop products (oilseeds, flax and hemp products, sugar beets, tobacco and shag, etc.), potatoes, vegetables and melons food crops, fruits and berries, forage crops (fodder root crops, annual and perennial grasses harvested for hay, green mass and silage), seeds and planting material of agricultural crops and perennial plantings.

Livestock products include the value of raw products obtained as a result of raising and economic use farm animals and poultry (milk, wool, eggs, etc.), the cost of raising (offspring, growth and weight gain) of livestock and poultry in the reporting period, the cost of beekeeping products, etc. Raising livestock and poultry is estimated at actual cost production.

In the case when the produced agricultural products are completely used by its manufacturer (for example, feed crop products), they are valued at cost.

Products processed from our own agricultural raw materials ( vegetable oil, dairy products) is an industrial product and is shown by type of activity "industry".

By activity in the field forestry the amount of income received from this activity is taken into account.

By construction activities takes into account the volume of work performed on its own under construction contracts (including repair, construction and drilling work), as well as construction, installation and repair construction work, made in an economic way.

In part project activities and engineering surveys for construction, the volume of design - survey work carried out in-house.

For wholesale and retail trade(internal and external), as well as catering when filling out line 11, take into account the amount of gross income, which is the difference between the sales and purchase costs of goods sold (excluding VAT and excise tax). The same procedure is used in relation to activities in the field of logistics and procurement.

For transport activities, the volume of income from transportation and other activities directly related to the implementation is taken into account. transport process(loading and unloading, transport and forwarding works and services, transport maintenance, etc.); for communication services - the amount of income received from the provision of these services.

For information and computing services, the volume of work performed and services provided (in the amount of revenue from their sale) is taken into account.

For real estate transactions, the cost of services related to the purchase, sale, rental or assessment of real estate (own or leased) is taken into account. The volume of these services is determined by the amount of income from the rental of real estate (except for housing), fees under agency contracts, commissions and agent fees, as well as amounts received in payment paid services on property valuation, etc.

For activities in the field of science and scientific services, the cost of scientific work carried out on one’s own is taken into account. technical work(scientific research, design, technological work, design work for construction not related to construction sites), prototypes, batches of products, scientific and technical services.

Scientific and technical services include activities in the field of scientific and technical information, patents, licenses, standardization, metrology and quality control, scientific and technical consulting and implementation activities, and other activities that contribute to the acquisition, dissemination and application of scientific knowledge.

To the general commercial activities ensuring the functioning of the market includes intermediary activities for the purchase and sale of goods (except real estate), valuable papers and coluta; intermediary activities in the field of transport, housing and communal services, consumer services, education, culture, healthcare and science; activities in the field of advertising, representation services, audit, marketing research, consultations on commercial activities, finance and management. For this activity, when filling out line 11, the volume of services (in the amount of payment for them) performed under contracts for paid services, as well as remuneration under contracts of agency, commissions and agency fees is taken into account.

For activities in the field of geology and subsoil exploration, geodetic and hydrometeorological services, the volume of geological exploration and topographical and geodetic work performed by the organizations themselves, as well as the services of the hydrometeorological service, is taken into account.

For other types of activities in the field material production the cost of products created in all sub-sectors included in this industry is taken into account (this includes the activities of editorial offices and publishing houses, the procurement of scrap metal and scrap).

Editorial offices and publishing houses show the cost of originals (first copy) of books, magazines, newspapers and other printed products in publishing prices; procurement offices for collecting scrap and scrap metal - the difference between the cost of procurement and sale of secondary raw materials.

For the housing sector, the output of services is taken to be equal to the cost of costs for the current maintenance of the housing stock; for activities in the field of public utilities - the actual accrued payments from the sale of services provided.

For non-production types of consumer services, activities in the field of education, culture, healthcare, tourism, physical culture and sports, the cost of services provided is taken into account.

Line 12 of the total volume of manufactured products shows the volume of innovative products, services (works) of an innovative nature, i.e. products (services) that were subject to various types of technological changes during the three years preceding the reporting year.

Innovative products (services) in relation to this survey mean products (services) that have undergone varying degrees of technological changes during the three years preceding the reporting year. These may be the following types of products. Newly introduced (fundamentally new) products or products that have undergone significant technological changes. For such products, the scope of application (use), operational characteristics, features, design, as well as the composition of the materials and components used are new or significantly different in comparison with previously produced (in the world) products. The definition of this product corresponds to the concept of technologically new products as part of product innovations, presented above in general provisions of this Instruction.

These products are usually based on fundamentally new technologies or a combination of new applications of existing technologies. Examples of innovations of a radical type (fundamentally new) are microprocessors and video cassette recorders. The first portable cassette player, which combined existing principles of tape recorders and miniature ear loudspeakers, was an innovation of the second type. In both cases, no finished product had ever been produced before.

In addition, innovative products include products that have been improved - these are already existing (in the country, in the world) products, the parameters of which have been significantly improved or modified. The definition of these products corresponds to the concept of improved products as part of product innovations, presented in the general provisions of the Instructions.

This definition suggests two possible options. A simple product can be improved (in terms of improving its quality, increasing economic efficiency production) through the use of higher quality components or materials or improved technological processes (changes in tooling or process organization). A complex product consisting of a number of integrated technical subsystems can be improved by making partial changes to one of these subsystems.

Other innovative products include products based on the introduction of new or significantly improved production methods, involving the use of new production equipment, new methods of organizing production, or a combination of both. As a rule, these are products already produced at the enterprise. The definition of this product corresponds to the concept of process innovation presented above in the general provisions of this Instruction. In addition, products based on borrowed best practices (non-patent licenses, know-how, etc.) fall into this category.

Services (works) of an innovative nature include technologically new or improved services (works). This refers to services whose characteristics or methods of use are fundamentally new or significantly improved qualitatively or technologically. The scope of services of an innovative nature also includes services whose methods of production or transmission are new or significantly improved (this means changes in equipment or organization of production necessary both for the production or transmission of new or significantly improved services, and in order to increase the efficiency of production or transmission already existing services).

In the certificate to section 1, line 13 shows the total cost of research and development completed since the beginning of the year (taking into account the cost of work performed by co-executors), regardless of whether they are related to specific innovations. At the same time, for work financed from the budget, the estimated cost of work is shown, for work under contract - the cost of work at the contract price (without value added tax). All indicators are given for work completed and written off in in the prescribed manner, i.e. accepted by the customer according to the delivery and acceptance certificates. Work in progress is accounted for by the part that was completed in the reporting period as an intermediate stage. This part is defined as the difference in the volume of work in progress at the beginning and end of the reporting year.

Line 14 indicates the total cost of scientific and technical services performed. Scientific and technical services include activities in the field of scientific and technical information, patents, licenses, standardization, metrology and quality control, scientific and technical consulting and implementation activities, and other activities that contribute to the acquisition, dissemination and application of scientific knowledge.