Consultation about presentation of statistical reports (is given to No. 4 – sg, by No. of 29 sg) about sowing and agricultural products cultivation if lands belong to the contractor, and grown-up production to the customer.
The agricultural enterprise (customer) concluded the hiring work contract with other enterprise (contractor) on agricultural products cultivation. The land lots on which production is grown up, belong to the contractor, and the grown-up agricultural products according to contract provisions are a property of the customer. Who should deliver statistical reports (No. of 4-sg, 29-sg No.) about sowing and agricultural products cultivation on such land lots: customer or contractor?
Now there are many options of a vzaiyomodeystviye of subjects of managing concerning production of agricultural production and its realization. Each of them can have the osobenyonost depending on concluded between subjects of managing of contracts.
However the general norms of drawing up and submission of the state statistical reporting on formam 4-sg No. The final report on sowing results on the crop’s eve 200 __ years and 29-sg No. The report on collecting uroyozhy crops for December 1 of 200_ years are defined by provisions of instructions on their filling, approved by the order Goskomstayota Ukrainy from 24.06.05 of No. 162. According to these instructions reports are represented by legal entities, their isolated divisions which are carrying out agricultural activity, irrespective of submission, forms of ownership and the hozyaystvoyovaniye having a cultivated area, haymakings or long-term plantings.
In reports on No. forms of 4-sg and No. of 29-sg information on the actual amount of crops and valovogo collecting crops on lands, naxodyashhixsya is provided in a property and enterprise using, including taken in a ground lease, issued by acts (lease contracts) according to the current legislation. Reports are filled on the basis of primary registration documents and registers of a journal and order form of accounting.
In a considered situation according to the contract on production of agricultural products, zaklyuchennomu between the customer and the contractor, the contractor on the lands for a certain compensation carries out all operating production costs and carries out the personnel a full complex rabot on production of crops, and the customer disposes of proizyovedenny production transferred to it.
Thus, as the contractor neposredyostvenno carries out agricultural activity (grows up production) and yavlyaetsya the manager (owner) of the land lots, it should make and predstavlyat forms of the state statistical supervision of No. of 4-sg and 29-sg No.
If a part of works on cultivation of selskokhoyozyaystvenny cultures (for example, crops) osushhestvlyaetsya one enterprise, and harvesting – other subject of managing, the main criterion of definition of what enterprise has to report in forms of the state statistiyochesky supervision concerning plant growing, is documentary confirmed right rasporyazhatsya earth (the state act on the right of property/using earth, the lease contract, etc.) . The subject of managing – the manager of the earth – makes the statistical reporting (in No. forms of 3-sg, No. of 4-sg, No. of 7-sg, No. of 29-sg, 9-@-sg No.) on all provided indicators of forms otyonositelno all areas, at disposal its order. Thus for filling of indicators about harvesting the data received from the subject of managing which directly reaped a crop, and in case of their absence – by an eksyopertny assessment and calculations, with a simultaneous predoyostavleniye of the corresponding explanations to the report are used.
It is necessary to note that, for the purpose of ensuring completeness of the accounting of cultivated areas of crops, objectivity and reliability of a statistical inforyomatsiya, and also avoidance of duplication of indicators, controversial and specific questions of the accounting of the areas of the crops, arising on praktike, in each case are solved individually.
And. ROZUMNAYA, head of department of statistics of agricultural enterprises and inspections of households of department of statistics of agricultural industry and environment of Goskomstat of Ukraine.