On approval of the Guidelines for filling out quarterly reporting forms for developers on the implementation of activities related to attracting Money participants in shared construction

In accordance with paragraph 3 of the Government Decree Russian Federation dated October 27, 2005 N 645 “On quarterly reporting of developers on the implementation of activities related to raising funds from participants in shared construction” (Collection of Legislation of the Russian Federation, 2005, N 45, Art. 4616) I order: Approve the attached Guidelines for filling out the forms quarterly reporting by developers on activities related to raising funds from participants shared construction. Head O.V. Vyugin Registered with the Ministry of Justice of the Russian Federation on March 15, 2006 Registration No. 7585

Guidelines for filling out quarterly reporting forms for developers on the implementation of activities related to raising funds from participants in shared construction

I. General provisions

1.1. These Guidelines determine the procedure for filling out quarterly reporting forms for developers on the implementation of activities related to raising funds from participants in shared-equity construction (hereinafter referred to as reporting). 1.2. Reporting is compiled based on the individual data of the developer, data on the real estate objects being created, as well as data accounting and developer's reporting documents. 1.3. The reporting must fully reflect the information provided in the developer’s reporting forms (hereinafter referred to as the reporting forms). 1.4. When filling out reporting forms, it is not allowed to: - change the semantic content of the indicators specified in the reporting forms; - exclude or change the established sequence of reporting forms; - reflect several indicators in one reporting column, thereby violating the logical structure of the reporting form; - make corrections to reporting forms.

II. Instructions for filling out the form “Reporting by the developer on the implementation of activities related to raising funds from participants in shared construction” *

2.1. The developer’s reporting on the implementation of activities related to raising funds from participants in shared construction must fully contain individual data about the developer. 2.2. The developer’s data on the full or abbreviated company name, its location are reflected in the report on the implementation of activities related to raising funds from participants in shared construction based on data contained in the Unified State Register of Legal Entities. 2.3. The developer’s information about the taxpayer identification number is reflected in the report on the implementation of activities related to raising funds from participants in shared construction based on the assigned tax authority taxpayer identification number, uniform for all types of taxes and fees throughout the Russian Federation. 2.4. Developer's information about the implementation license construction activities are reflected in the report on the implementation of activities related to raising funds from participants in shared construction, if the developer carries out activities that are subject to mandatory licensing in accordance with the legislation of the Russian Federation.

III. Instructions for filling out the "Information about apartment building and (or) other real estate object being built (created) by the developer with the involvement of funds from participants in shared construction" **

3.1. Information about an apartment building and (or) other real estate object being built (created) by a developer using funds from participants in shared construction must reflect individual information about each real estate object created by the developer, the developer’s receipt of permits for construction of this object, information on the attraction and use of funds from participants in shared construction, as well as borrowed funds and their total expression in monetary equivalent for reporting period. 3.2. Data on the name of the property, its location, as well as information on the registered ownership or lease rights to land plot reflected in the report on an apartment building and (or) other real estate object being built (created) by the developer with the involvement of funds from participants in shared construction, based on an extract from the Unified state register rights to real estate and transactions with him. 3.3. Data on a construction permit are reflected in the report on an apartment building and (or) other real estate object being built (created) by the developer with the involvement of funds from participants in shared construction, on the basis of the document issued by the relevant authorized federal body executive power, executive body of a constituent entity of the Russian Federation or local government # in the manner established by Article 51 of the Town Planning Code of the Russian Federation, construction permit. 3.4. Data on the publication or placement of a project declaration is reflected in the report on an apartment building and (or) other real estate object being built (created) by a developer with the involvement of funds from participants in shared construction, on the basis of an agreement on the placement of a project declaration in funds mass media or in information and telecommunication networks common use. If the developer owns a media outlet or a page on an information and telecommunications network, this agreement is not required. In the event of publication or posting of changes to project declaration, the developer is obliged to reflect the relevant information in the report on the apartment building and (or) other real estate object being built (created) by the developer with the involvement of funds from participants in shared construction. 3.5. Information on the number of independent parts as part of a real estate property, in respect of which agreements for participation in shared construction may be concluded, is reflected in the report on an apartment building and (or) other real estate object being built (created) by the developer with the involvement of funds from participants in shared construction, on the basis information contained in the design documentation. 3.6. Information on concluded agreements for participation in shared construction is reflected in the report on an apartment building and (or) other real estate object being built (created) by the developer with the involvement of funds from participants in shared construction, based on the developer’s data on concluded agreements. 3.7. Information on raising loan funds for the construction of a real estate property is reflected in the report on an apartment building and (or) other real estate property being built (created) by the developer with the funds of participants in shared construction, based on the accounting documents and financial statements of the developer. If credit funds were not involved in the construction of the property, this paragraph of the report is marked with a 0 or a dash. 3.8. Data on the period of transfer of a shared construction object are reflected in the report on an apartment building and (or) other real estate object being built (created) by the developer with the involvement of funds from participants in shared construction, based on the period of transfer of the shared construction object specified in the contracts. 3.9. Data on permission to put into operation a real estate property is reflected in the report on an apartment building and (or) other real estate object being built (created) by the developer with the involvement of funds from participants in shared construction, on the basis of the permission received by the developer to put into operation the real estate object from the federal authority executive power, executive body of a constituent entity of the Russian Federation or local government body that previously issued a construction permit. Also, in the report on an apartment building and (or) other real estate object being built (created) by the developer with the involvement of funds from participants in shared construction, the developer reflects the date of transfer of permission to put into operation the real estate object to the body implementing state registration rights to real estate and transactions with it, for further state registration of ownership rights of participants in shared construction for shared construction objects. 3.10. Data on the developer’s execution of agreements for participation in shared construction are reflected in the report on an apartment building and (or) other real estate object being built (created) by the developer with the involvement of funds from participants in shared construction, based on the accounting documents and financial statements of the developer.

IV. Instructions for filling out the form “Information on the developer’s use of funds raised by participants in shared construction” ***

4.1. Information about the developer’s use of raised funds from shared construction participants must reflect changes in the indicators of raised funds in quantitative and qualitative terms for the reporting period. 4.2. Columns 1, 2, 3 of information on the developer’s use of raised funds from shared construction participants are filled out on the basis of accounting documents and financial statements of the developer. 4.3. Data on the amount of funds used by the developer in the reporting period for the purchase of construction materials, as well as for the implementation construction work and (or) payment for contractors’ services are reflected in information about the developer’s use of raised funds from participants in shared construction based on the primary accounting documentation on accounting of works in capital construction. 4.4. Data on the amount of funds returned by the developer to participants in shared construction in connection with the termination of contracts in the reporting period, on the amount of funds spent by the developer, as well as the balance of raised funds for the reporting period are indicated in the information on the use by the developer of attracted funds from participants in shared construction for based on accounting data and financial statements. 4.5. Data on other expenses of the developer are reflected in information on the use by the developer of funds raised by participants in shared construction based on accounting data and financial statements. Data on other expenses of a developer who is an individual entrepreneur is reflected in information on the developer’s use of raised funds from participants in shared construction based on entries in the Book of Income and Expenses and Business Operations of the entrepreneur in the column register of other expenses related to business activities. _____________________ * Appendix No. 1 to the Rules for the submission of quarterly reports by developers on the implementation of activities related to raising funds from participants in shared construction, approved by Decree of the Government of the Russian Federation of October 27, 2005 N 645 “On quarterly reporting by developers on the implementation of activities related to raising funds funds of participants in shared construction." ** Appendix No. 2 to the Rules for the submission of quarterly reports by developers on the implementation of activities related to raising funds from participants in shared construction, approved by Decree of the Government of the Russian Federation of October 27, 2005 N 645 “On quarterly reporting by developers on the implementation of activities related to raising funds funds of participants in shared construction." *** Appendix No. 3 to the Rules for the submission of quarterly reports by developers on the implementation of activities related to raising funds from participants in shared construction, approved by Decree of the Government of the Russian Federation of October 27, 2005 N 645 “On quarterly reporting by developers on the implementation of activities related to attracting funds of participants in shared construction."

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Question

The organization has not provided a report, from when will the delay be considered? The organization did not submit a report to the supervisory authority that controls DDU agreements.

Answer

The delay is calculated depending on for which quarter the reporting was not submitted on time.

The developer must submit quarterly reports to the regulatory authority (Article 23 of the Federal Law of December 30, 2004 No. 214-FZ).

Reporting is submitted to authorized body exercising control and supervision in the field of shared-equity construction no later than 30 days after the end of the reporting quarter (with the exception of reporting for the 4th quarter, which must be submitted no later than 90 days after the end of the 4th quarter) - Rules, approved. By Decree of the Government of the Russian Federation dated.

Violation of these deadlines (delay) may entail liability under the Code of Administrative Offenses of the Russian Federation - see decision of the Administrative Court of the Krasnodar Territory dated December 1, 2015 No.

General rules. Reporting is submitted for a quarter if at least one contract was in force during this quarter equity participation or if the developer had unfulfilled obligations under the contract.

Reports are submitted to the authorized body exercising control and supervision in the field of shared-equity construction no later than 30 days after the end of the reporting quarter (with the exception of reports for the 4th quarter, which must be submitted no later than 90 days after the end of the 4th quarter). It includes forms in accordance with Appendices No. 1–4, certificates, quarterly (based on the results of the fourth quarter - annual) financial statements.

If there are terminated contracts for the reporting period, a certificate is submitted indicating the grounds for termination of each contract.

Filling out the report. Submission of reports is, in particular, aimed at verifying the developer’s compliance with the requirements of Article 18 Federal Law dated December 30, 2004 No. 214-FZ, establishing that funds paid by shareholders under the agreement are to be used by the developer only for construction (creation) apartment buildings or other real estate.

Spending of funds. According to Appendix No. 3, the costs listed in Article 18 of Law No. 214-FZ are indicated. These include:

– costs of construction of the facility;

– reimbursement of acquisition costs, including registration, ownership or lease rights, sublease rights to land plots on which construction is carried out;

– reimbursement of costs for the preparation of project documentation and implementation engineering surveys for construction, as well as for examination of design documentation and engineering survey results if this is necessary;

– reimbursement of costs for preparing documentation for the planning of the territory and performing work on the development of the built-up area, if construction is carried out on a land plot provided to the developer for comprehensive development for the purposes of housing construction, etc.

Thus, based on the above, when receiving permission to put a house into operation, the developer in the form “Information about an apartment building” indicates the details of this permission and reflects the date of transfer of the permission to the registering authority. The developer’s obligations are considered fulfilled at the time of transfer of the shared construction project (that is, on the date of signing by both parties of the transfer deed), which is subject to reflection under “Information on the developer’s execution of contracts...”.

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RULES

PRESENTATIONS OF QUARTERLY REPORTS BY DEVELOPERS

ABOUT THE IMPLEMENTATION OF ACTIVITIES RELATED TO ATTRACTION

MONEY OF PARTICIPANTS IN SHARE CONSTRUCTION

1. These Rules establish the composition, forms and procedure for the submission by developers of quarterly reports on the implementation of activities related to raising funds from participants in shared-equity construction for the construction (creation) of apartment buildings and (or) other real estate objects (hereinafter referred to as real estate objects).

2. The developer quarterly submits to the authorized executive body, which, in accordance with the regulatory legal acts of the Russian Federation, is entrusted with control and supervision in the field of shared-equity construction of real estate (hereinafter referred to as the authorized body), reports on the implementation of activities related to raising funds from shareholders construction (hereinafter referred to as reporting).

The reporting includes reports in the forms in accordance with Appendix No. 1 - certificates submitted in the cases established by these Rules, as well as quarterly (based on the results of the 4th quarter - annual) financial statements of the developer, compiled in accordance with the requirements of the legislation of the Russian Federation.

3. Reporting is submitted for a quarter if during this quarter there was at least 1 agreement for participation in shared construction concluded by the developer with a participant in shared construction (hereinafter referred to as the agreement), or if the developer had unfulfilled obligations under the agreement.

4. Reporting is submitted by the developer to the authorized body no later than 30 days after the end of the reporting quarter, with the exception of reporting for the fourth quarter, which is submitted by the developer to the authorized body no later than 90 days after the end of the fourth quarter.

By decision Supreme Court RF dated 04/03/2008 N GKPI08-49, paragraph 2 of paragraph 4 was declared invalid from the date the court decision entered into legal force in the part that determines the date of submission of reports and the date of receipt of reports by the authorized body.

The date of submission of reports is considered to be the date of receipt of reports by the authorized body.

5. Reporting is prepared as of the last calendar day of the quarter of the calendar year.

6. Reporting is submitted by the developer to the authorized body in writing, electronic document or email.

Pages of written reporting forms are numbered and stapled. Documents included in the developer's reporting - legal entity, are signed by the head of this organization or the person performing his duties, as well as the person responsible for reporting, and sealed with the seal of the developer. The documents included in the reporting of the developer - individual entrepreneur are signed by the individual entrepreneur.

Reporting submitted in the form of an electronic document or electronic message is prepared in the format established by the federal executive body, which, in accordance with the regulatory legal acts of the Russian Federation, is entrusted with government regulation in the field of shared construction of real estate.

7. Developers are responsible in accordance with the legislation of the Russian Federation for the unreliability of information presented in the reports and violation of the deadlines for its submission.

8. The form provided for in Appendix No. 2 to these Rules is filled out separately for each property and is submitted starting from the quarter during which the first contract was concluded and until the quarter during which the developer fulfilled its obligations under the last contract.

If there are terminated contracts for the reporting period, a certificate is submitted indicating the grounds for termination of each contract.

Information on credit (borrowed) funds is presented only in relation to funds raised on the security of property specified in

GOVERNMENT OF THE RUSSIAN FEDERATION

RESOLUTION

On quarterly reporting by developers on activities related to raising funds

(as amended on April 3, 2008)

Lost force on March 23, 2019 based on
Decree of the Government of the Russian Federation of March 13, 2019 N 259
____________________________________________________________________

____________________________________________________________________
Document with changes made:
Decree of the Government of the Russian Federation dated January 16, 2007 N 14 ( Russian newspaper, N 13, 01/24/2007).
____________________________________________________________________
____________________________________________________________________
The document also takes into account:
(left unchanged).
____________________________________________________________________

In accordance with Article 23 of the Federal Law "On participation in shared construction of apartment buildings and other real estate and on amendments to certain legislative acts of the Russian Federation" the Government of the Russian Federation

decides:

1. Approve the attached Rules for the submission by developers of quarterly reports on the implementation of activities related to raising funds from participants in shared construction.

2. Establish that reporting on the implementation of activities related to raising funds from participants in shared construction, in accordance with the Rules approved by this resolution, is submitted by developers starting from the results of activities for the first quarter of 2006.

3. Federal service By financial markets develop and approve within a month guidelines on filling out quarterly reporting forms for developers on the implementation of activities related to raising funds from participants in shared construction. *3)

Chairman of the Government
Russian Federation
M. Fradkov

Rules for the submission by developers of quarterly reports on the implementation of activities related to raising funds from participants in shared construction

APPROVED
Government resolution
Russian Federation
dated October 27, 2005 N 645

The reporting includes reports in forms in accordance with Appendices No. 1-4, certificates submitted in cases established by these Rules, as well as quarterly (based on the results of the fourth quarter - annual) financial statements of the developer, compiled in accordance with the requirements of the legislation of the Russian Federation.

The date of submission of reports is considered to be the date of receipt of reports by the authorized body.

____________________________________________________________________
Paragraph 2 of clause 4 of these Rules in the part defining the date of submission of reports as the date of receipt of reports by the authorized body, declared inactive- decision of the Supreme Court of the Russian Federation dated April 3, 2008 N GKPI08-49 (left unchanged by the ruling of the Cassation Board of the Supreme Court of the Russian Federation dated June 24, 2008 N KAS08-301).
____________________________________________________________________

5. Reporting is prepared as of the last calendar day of the quarter of the calendar year.

6. Reporting is submitted by the developer to the authorized body in writing, in the form of an electronic document or electronic message.

Pages of written reporting forms are numbered and stapled. The documents included in the reporting of the developer - a legal entity, are signed by the head of this organization or the person performing his duties, as well as the person responsible for drawing up the reporting, and are sealed by the developer. The documents included in the reporting of the developer - individual entrepreneur are signed by the individual entrepreneur.

Reporting, submitted in the form of an electronic document or electronic message, is prepared in the format established by the federal executive body, which, in accordance with the regulatory legal acts of the Russian Federation, is entrusted with state regulation in the field of shared-equity construction of real estate.

If there are terminated contracts for the reporting period, a certificate is submitted indicating the grounds for termination of each contract.

Information on credit (borrowed) funds is presented only in relation to funds raised on the security of property specified in parts 1-3 of Article 13 of the Federal Law "On participation in shared-equity construction of apartment buildings and other real estate and on amendments to certain legislative acts of the Russian Federation ".

If there are unfulfilled (overdue) obligations under contracts, a certificate is submitted indicating the reasons for improper fulfillment of obligations.

9. The form provided for in Appendix No. 3 to these Rules contains generalized information on all real estate properties.

If there are other expenses, a certificate indicating the direction of expenditure of funds and a link to project documentation, providing for this direction of spending funds.

Appendix No. 1. Reporting of the developer on the implementation of activities related to raising funds from participants in shared construction

Appendix No. 1
to the Submission Rules
developers quarterly
reporting on implementation
activities related to
raising funds
participants in shared construction

Title page form

Developer reporting on activities related to
with the involvement of funds from participants in shared construction

for ___________________
(quarter, year)


		Full (company) name developer (for individual entrepreneurs - surname, first name, patronymic, passport data) in Russian
		abbreviated name developer - legal entity in Russian
		Developer's location (legal address, location)
		An identification number taxpayer (TIN)
		License information for the implementation of construction activities (license number, date of issue, issuing authority license, validity period)*

________________
* Information is provided if the availability of a license to carry out this type of construction activity is provided for by the legislation of the Russian Federation.

Appendix No. 2. Information about an apartment building and (or) other real estate object being built (created) by the developer with the involvement of funds from participants in shared construction

Appendix No. 2
to the Submission Rules
developers quarterly
reporting on implementation
activities related to
raising funds
participants in shared construction

Information about an apartment building and (or) other object
real estate being built (created) by the developer
with funds from participants
shared construction


	1. Name of the property (functional purpose, number of floors, etc.)
	2. Location of the property (construction address)
	3. Information about the registered property right or right lease of land, provided for construction (creation) of a real estate property (state registration number, registration date)
	4. Permit information construction (creation): number, date of issue, who issued it

	6. Total number of independent parts within the object real estate in respect of which contracts can be concluded participation in shared construction
	7. Information about concluded contracts participation in shared construction property: date of conclusion of the first contract total number of prisoners contracts from the start of construction (creation) number of contracts concluded during the reporting period number of contracts terminated during the reporting period total amount obligations under contracts (million rubles)
	8. Information on attracting credit (borrowed) funds for construction (creation) of a property (involved or not involved). If credit (borrowed) funds were involved, the general volume of funds raised (million rubles) including before you start raising money funds of share participants construction after the start of raising funds funds of share participants construction
	9. Deadline for transfer of shared assets construction for equity participants construction provided treaties
	10. Information about permission to enter into operation of the property, completed construction: number, date of issue of the permit issued by date of transfer of the permit to the authority, carrying out state registration of rights to real estate property and transactions with it
	11. Performance information developer agreements for participation in equity construction: number of executed contracts number of unfulfilled contracts total amount outstanding obligations under contracts (million rubles)

Appendix No. 3. Information on the developer’s use of raised funds from shared construction participants

Appendix No. 3
to the Submission Rules
developers quarterly
reporting on implementation
activities related to
raising funds
participants in shared construction

Information about the developer’s use of attracted
funds of participants in shared construction


			(million rubles)
		funds of share participants construction at the beginning reporting period
		Amount of cash shareholders construction, attracted developer in the reporting period
		Total amount of funds participants in shared construction, attracted by the developer (sum of indicators columns 1 and 2)
		Amount of funds used by the developer in the reporting period for acquisition of construction materials
		Amount of funds used by the developer in the reporting period for implementation of construction work and (or) payment for services contractors
		Amount of funds returned in the reporting period by the developer to the participants shared construction in connection with with termination of contracts
		other expenses
		Total amount of cash funds spent developer for the reporting period (sum of indicators column 4-7)
		Balance of attracted funds funds of share participants construction at the end of the reporting period period (difference between indicators columns 3 and 8)

Appendix No. 4. Information on standards for assessing the financial sustainability of the developer’s activities

Appendix No. 4
to the Submission Rules
developers quarterly
reporting on implementation
activities related to
raising funds
participants in shared construction
(as amended, entered into force on February 1, 2007
Decree of the Government of the Russian Federation
dated January 16, 2007 N 14, -
see previous edition)

Form

Information about assessment standards financial stability
developer activities


Name of installed indicator (standard)	Indicator value
2. Liability security standard (N)*
3. Standard intended use funds (N)*
4. Break-even standard (N)*

________________

* The values indicated are determined in the manner established by the Government of the Russian Federation on the basis of Part 3 of Article 23 of the Federal Law “On participation in shared-equity construction of apartment buildings and other real estate and on amendments to certain legislative acts of the Russian Federation”.

Revision of the document taking into account
changes and additions prepared
JSC "Kodeks"