Don't miss: a reminder on filling out the calculation of insurance premiums. The procedure for filling out the calculation of insurance premiums Common mistakes when generating data

In line 120 of RSV 1, section 1, information on additionally assessed insurance premiums from the beginning of the billing period is reflected, and they are deciphered in section 4 of the current calculation of RSV-1. Previously, due to such filling in line 120 of RSV 1, the fund could fine the company. Now there should be no more controversy.

Filling in line 120 RSV 1

If the company shows additional accrued contributions in the current calculation RSV-1 line 120 section 1, the fund will not fine her. The PFR announced this decision in a letter dated November 20, 2014 No. NP-30-26/14991.

Due to errors found in previously submitted reports on contributions, it is necessary to submit an updated calculation. And in order to avoid a fine for understating contributions, before submitting the clarification, you must pay the additional accrued difference and late fees (clause 1, article 17 of the Federal Law of July 24, 2009 No. 212-FZ). But in practice, funds accept the updated form RSV-1 PFR only until the 1st day of the third calendar month following the reporting period (PFR letter dated 06/25/14 No. HII-30-26 / 795I). And if the company did not have time within this period, then the errors will need to be corrected along with the next calculation. And reflect additionally assessed contributions in line 120 section 1 calculation with decoding in section 4.

In the commented letter, the Fund unambiguously replied that there were no grounds for a fine with such correction of errors. The main thing is to fulfill two conditions. Firstly, before submitting the calculation, it is necessary to pay additionally assessed contributions, which are reflected in line 120 RSV 1 2015, as well as calculate and transfer penalties. Secondly, it is necessary to have time to correct the error before the foundation discovers it.

Completion of line 120 RSV 1 in 2016

After January 1, 2016, information for nine months must be specified in the calculation for 2015. To do this, fill out section 6 with the type of adjustment "Corrective" or "Cancelling". And additionally assessed contributions are shown in line 120 RSV 1 section 1 and transcribed in section 4.

At the same time, before the company corrects the inaccuracies, the fund may schedule an audit and discover the errors itself. Then there is no penalty. Therefore, if the company underestimated the contributions, then it is worth paying them in addition as soon as an error is discovered, and you can correct the reporting later. The fine is considered only from the arrears arising from the understatement of the base. And if the insured has an overpayment, then there are no grounds for holding liable (decree of the Federal Arbitration Court of the West Siberian District dated February 14, 2014 No. A27-5748 / 2013).

When filling out the calculation of section 1 insurance premiums. In February, a hospital allowance of 13,700.00 was accrued and contributions of 6600.00 were accrued, according to the results payable 0. In March, contributions of 6700.00 were accrued payable 0, the balance of the excess goes to April 400 .00 How to reflect in the line 110 - 113 and 120 - 123? In line 111 - accrued for January, lines 112 and 113 are empty, the value is 0. In line 121 - 0, and lines 122 - 123, the excess amounts, i.e. 6600.00 and 400.00 balance, right?

Answer

Based on the procedure for filling out the calculation, in section 1 on line 111 indicate the contributions payable for January, on line 113 the contributions payable for March 6700, on line 122 indicate 7100 (6600 - 13700), on line 120 the amount of 400.

Section 1

For compulsory social insurance. On line 100, indicate the CCC for contributions to compulsory social insurance.

On lines 110-113, indicate the amount of mandatory social insurance contributions that must be paid to the budget for the CSC from line 100:

On line 110 - for the settlement (reporting) period. That is, on a cumulative basis;
- on lines 111-113 for the last three months of the settlement (reporting) period.

On lines 120-123, indicate the amount of the excess of the social insurance costs incurred by the payer:
- on line 120 - for the settlement (reporting) period;
- in lines 121-123 - for the last three months of the settlement (reporting) period.

note: cannot be filled in at the same time:
- lines 110 and lines 120;
- lines 111 and lines 121;
- lines 112 and lines 122;
- lines 113 and lines 123.

This is provided for by paragraphs 5.1-5.21 of the Procedure approved by Order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/551.

Appendix 2 to section 1

On line 060, reflect the amount of insurance premiums for compulsory social insurance.

On line 070, indicate the amount of expenses for the payment of insurance coverage for compulsory social insurance, which is paid at the expense of the FSS. Do not take into account the amounts of hospital benefits for the first three days of disability (letter of the Federal Tax Service of Russia dated December 28, 2016 No. PA-4-11 / [email protected]). And on line 080, indicate the amounts with which the FSS pays for sick leave, maternity benefits, etc.

The indicator of line 090 is final, calculate it using the formula*:

If you get the amount of contributions payable, enter the code “1” in line 090 (contributions turned out to be more than social security expenses). If the amount of expenses incurred exceeds the amount of assessed contributions, reflect the indicator in line 090 with the code "2".

In line 120 of RSV 1, section 1, information on additionally assessed insurance premiums from the beginning of the billing period is reflected, and they are deciphered in section 4 of the current calculation of RSV-1. Previously, due to such filling in line 120 of RSV 1, the fund could fine the company. Now there should be no controversy.

Filling in line 120 RSV 1

If the company shows additional accrued contributions in the current calculation RSV-1 line 120 section 1, the fund will not fine her. The PFR announced this decision in a letter dated November 20, 2014 No. NP-30-26/14991.

Due to errors found in previously submitted reports on contributions, it is necessary to submit an updated calculation. And in order to avoid a fine for understating contributions, before submitting the clarification, you must pay the additional accrued difference and late fees (clause 1, article 17 of the Federal Law of July 24, 2009 No. 212-FZ). But in practice, funds accept the updated form RSV-1 PFR only until the 1st day of the third calendar month following the reporting period (PFR letter dated 06/25/14 No. HII-30-26 / 795I). And if the company did not have time within this period, then the errors will need to be corrected along with the next calculation. And reflect additionally assessed contributions in line 120 section 1 calculation with decoding in section 4.

In the commented letter, the Fund unambiguously replied that there were no grounds for a fine with such correction of errors. The main thing is to fulfill two conditions. Firstly, before submitting the calculation, it is necessary to pay additionally assessed contributions, which are reflected in line 120 RSV 1 2015, as well as calculate and transfer penalties. Secondly, it is necessary to have time to correct the error before the foundation discovers it.

Completion of line 120 RSV 1 in 2018

After January 1, 2016, information for nine months must be specified in the calculation for 2015. To do this, fill out section 6 with the type of adjustment Corrective or Reversing. And additionally assessed contributions are shown in line 120 RSV 1 section 1 and transcribed in section 4.

At the same time, before the company corrects the inaccuracies, the fund may schedule an audit and discover the errors itself. Then there is no penalty. Therefore, if the company underestimated the contributions, then it is worth paying them in addition as soon as an error is discovered, and you can correct the reporting later. The fine is considered only from the arrears arising from the understatement of the base. And if the insured has an overpayment, then there are no grounds for holding liable (decree of the Federal Arbitration Court of the West Siberian District dated February 14, 2014 No. A27-5748 / 2013).

"Salary", 2013, N 7

In what cases should payers of insurance premiums fill in line 120 "Additional insurance premiums accrued since the beginning of the billing period, total" in the calculation of RSV-1 PFR? How are its indicators related to the indicators of Sec. 4 named calculation? The answers to these questions are in the article.

Note. The calculation form of the RSV-1 PFR was approved by Order of the Ministry of Labor of Russia dated December 28, 2012 N 639n.

Line 120 sect. 1 "Calculation of accrued and paid insurance premiums" the policyholder fills in two cases. They are listed in clause 7.3 of the Procedure for filling out the calculation of insurance premiums for compulsory pension and medical insurance (form RSV-1 PFR), approved by Order of the Ministry of Labor of Russia dated December 28, 2012 N 639n (hereinafter referred to as the Procedure).

The first case is additional accrual according to the acts of inspections. The insured fills in line 120 of section. 1 form RSV-1 PFR, if two conditions are met:

• additional insurance premiums were accrued to him according to the acts of inspections (office and (or) field inspections);
• in the reporting period, decisions on bringing him to responsibility came into force.

Note. As part of an on-site inspection, a period not exceeding three calendar years preceding the year in which the decision to conduct an on-site inspection was made (part 9 of article 35 of the Federal Law of July 24, 2009 N 212-FZ) can be checked.

If the claim for payment of arrears on insurance premiums was sent to the insured not based on the results of the audit (there are no acts and decisions), line 120 is not filled out. In this case, the payer must pay for it, while he does not need to submit to the PFR an updated calculation in the form RSV-1 of the PFR.

The second case - additional accruals are made by the insured himself. The insured fills out line 120 of the RSV-1 PFR form if he self-assessed insurance premiums after he discovered that he did not reflect or did not fully reflect the information, as well as errors leading to underestimation of the amount of insurance premiums payable for previous reporting periods in accordance with Art. 7 of the Federal Law of July 24, 2009 N 212-FZ "On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund" (hereinafter - Law N 212-FZ).

In both cases, except for line 120 of Sec. 1 form RSV-1 PFR, the insured must fill out:

• line 121 "including from amounts exceeding the maximum value of the base for calculating insurance premiums" Sec. one;
• sec. 4 "Amounts of additional accrued insurance premiums from the beginning of the billing period".

Let us dwell in more detail on the order of filling in lines 120 and 121 of Sec. 1 and sec. 4 forms RSV-1 PFR.

Filling out line 120 of section 1 of the form RSV-1 PFR

Columns 3 and 4. So, if in the reporting period the company accrued additional insurance premiums (according to the acts of inspections or independently revealed an error that led to an underestimation of the amount of insurance premiums), it must show additional accrual of insurance premiums in line 120 of the RSV-1 PFR form:

• for the insurance part of the labor pension (column 3);
• the funded part of the labor pension (column 4).

Columns 5 and 6. These columns are filled in by separate categories of payers who pay insurance premiums at an additional rate. They indicate:

• in column 5 - the amount of contributions, additionally assessed in accordance with Part 1 of Art. 58.3 of Law N 212-FZ;
• in column 6 - from part 2 of Art. 58.3 of Law N 212-FZ.

Additional charges under columns 5 and 6 are reflected only for 2013, since insurance premiums at additional rates of 4 and 2% from payments to employees with special working conditions who are entitled to early retirement are paid by insurers only from 2013 (clause 1 and 2 article 33.2 of the Federal Law of December 15, 2001 N 167-FZ "On Compulsory Pension Insurance in the Russian Federation").

Filling out line 121 of section 1 of the RSV-1 PFR form

AT column 3 line 121 reflects the amounts of additionally assessed insurance premiums from amounts exceeding the maximum base for calculating insurance premiums. Insurance premiums for mandatory pension insurance from amounts exceeding the maximum base for calculating insurance premiums are paid by insurers applying the basic tariff (Article 58.2 of Law N 212-FZ). They started paying insurance premiums at a rate of 10% in 2012 (part 1 of article 58.2 of Law N 212-FZ). Consequently, additional accrual of insurance premiums from amounts exceeding the maximum base value is possible only starting from 2012.

Recall that the insurance premiums paid at the rate of 10% are intended only for the formation of the solidary part of the tariff for the insurance part of the labor pension.

Note. Policyholders applying reduced rates of insurance premiums are exempted from paying insurance premiums at a rate of 10%.

Columns 4, 5, 6 and 7 lines 121 are not filled out by policyholders under any circumstances (this is not provided for by the calculation form of RSV-1 PFR).

If the payer of insurance premiums independently accrued additional insurance premiums for 2012., including at the rate of 10%, he must reflect this amount in the calculation of the RSV-1 PFR for the current reporting period:

• in column 3 line 121;
• column 6 sect. 4.

When additionally accruing insurance premiums for 2011 or 2010, line 121 is not filled in, since in these years the insurers did not accrue premiums at an additional rate of 10%.

Note. Limit values ​​of the base for calculating insurance premiums

The maximum value of the base for the calculation of insurance premiums, established by Part 4 of Art. 8 of Law N 212-FZ, is indexed annually (since January 1 of the corresponding year) taking into account the growth of average wages in the Russian Federation.

In 2012, the maximum value of the base was 512,000 rubles. (Decree of the Government of the Russian Federation of November 24, 2011 N 974), in 2013 it is equal to 568,000 rubles. (Decree of the Government of the Russian Federation of December 10, 2012 N 1276).

Completing Section 4 of Form RSV-1 PFR

Count 2. Payers of insurance premiums who filled out line 120 of Sec. 1 form RSV-1 PFR, must fill out and sec. 4 "Amounts of additionally assessed insurance premiums from the beginning of the billing period" (paragraph 4, clause 3 and clause 29 of the Procedure). At the same time, as a basis for additional accrual of insurance premiums in column 2 of Sec. 4 forms RSV-1 PFR they will indicate:

• 1 - in case of additional accrual of insurance premiums according to acts of inspections;
• 2 - with independent additional assessment of contributions.

Note. If the situation of the insured does not apply to either the first or the second case (for example, the demand for payment of arrears in contributions was sent to him not based on the results of the audit), fill out section. 4 is not needed.

Fill out section 4 is needed only when the amount of contributions is adjusted, but the basis for their calculation does not change. If the basis for calculating insurance premiums has changed, an updated calculation must be submitted. Additional charges with a minus sign in sec. 4 are not shown.

Example 1. In November 2012, the payer of insurance premiums submitted to the PFR an updated calculation in the form RSV-1 of the PFR for the first quarter of 2012. In the course of a desk audit of this calculation, the PFR came to the conclusion that the organization unlawfully applied reduced rates when calculating insurance premiums for 2012 , which led to an underestimation of the amount of insurance premiums.

Based on the results of the audit, an act dated 01/21/2013 was drawn up and a decision was made dated 02/19/2013 to hold the insured liable for violation of the legislation of the Russian Federation on insurance premiums. Based on the decision of the organization, additional insurance premiums for 2012 were accrued.

Decision. Since the decision to hold the insured liable is dated February 19, 2013 (the deadline for submitting the calculation in the RSV-1 PFR form for 2012 expired on February 15, 2013), the insured must show additional accrual of insurance premiums for 2012 in the calculation for the 1st quarter of 2013 .

In this case, the amount of insurance premiums is adjusted, but the basis for their calculation does not change. Therefore, the payer of insurance premiums must reflect the additional amount of insurance premiums:

• on line 120 "Insurance premiums accrued from the beginning of the billing period" section. one;
• line 121 "including from amounts exceeding the maximum base for the calculation of insurance premiums" Sec. 1. The insured did not have the right to apply a reduced tariff in 2012, therefore, he must additionally accrue insurance premiums at a rate of 10% for payments in excess of the maximum amount of the base for calculating insurance premiums;
• in section 4 "Amounts of additional accrued insurance premiums from the beginning of the billing period".

Note. The base for calculating insurance premiums is determined as the amount of payments and other remunerations provided for in Part 1 of Art. 7 of Law N 212-FZ, accrued by payers of insurance premiums for the billing period in favor of individuals, with the exception of the amounts specified in Art. 9 of Law N 212-FZ.

Columns 3 and 4 sec. 4 forms RSV-1 PFR are designed to reflect the period for which insurance premiums are identified and additionally accrued.

In column 5 the amount of additional accrued insurance premiums for the insurance part (total) is shown, and in column 6- the part that is additionally accrued at a rate of 10% (in 2012 - for payments exceeding 512,000 rubles).

In column 7 reflects the amount of additional accrued insurance premiums on the funded part.

Columns 8 and 9 are intended to indicate additionally assessed insurance premiums at an additional rate for certain categories of payers of insurance premiums. Column 8 shows the amounts additionally accrued in accordance with Part 1 of Art. 58.3 of Law N 212-FZ, and in column 9 - in accordance with part 2 of the same article.

In column 10 the amounts of additionally assessed insurance premiums for compulsory health insurance are indicated.

Comparison of indicators for lines 120 and 121 of section 1 and the line "Total additionally accrued" of section 4

Section indicators 4 duplicate the indicators of lines 120 and 121 of Sec. 1, in connection with which the following indicators should be equal (clauses 7.3 and 7.4 of the Procedure):

• columns 3 lines 120 and columns 5 lines "Total additional accrued" section. 4;
• columns 4 lines 120 and columns 7 lines "Total additional accrued" section. 4;
• columns 5 of line 120 and columns 8 of line "Total additional accrued" section. 4;
• columns 6 of line 120 and columns 9 of line "Total additional accrued" section. 4;
• columns 7 of line 120 and columns 10 of the line "Total additional accrued" section. 4;
• columns 3 of line 121 and columns 6 of the line "Total additional accrued" section. 4.

From theory to practice

Let's show the filling of lines 120 and 121 of Sec. 1 and sec. 4 forms RSV-1 PFR as an example.

Example 2. In 2013, the Pension Fund conducted an on-site audit of the correctness of calculation, completeness and timeliness of payment (transfer) by the organization of insurance premiums for mandatory pension and compulsory health insurance for the period from January 1, 2010 to December 31, 2012.

Based on its results, an act dated 04.03.2013 N 150023300001138 was drawn up and a decision was made dated 01.04.2013 N 015 023 12 RK 0001011 to hold the organization liable for violation of the legislation of the Russian Federation on insurance premiums.

Note. A certificate on the identification of arrears with the payer of insurance premiums (form 3-PFR) was approved by Order of the Ministry of Health and Social Development of Russia dated December 7, 2009 N 957n.

In accordance with the said decision of the organization, insurance premiums for the 1st quarter of 2011 were accrued in the amount of 3,839.65 rubles, including:

• 3210 rub. - for the insurance part of the labor pension;
• RUB 629.65 - Compulsory health insurance.

In addition, in March 2013, the FSS of the Russian Federation did not take into account the benefits paid in October 2012. In connection with the restoration of the amounts of benefits, the organization accrued additional insurance premiums, including to the Pension Fund of the Russian Federation (2987.76 rubles) and FFOMS (333 rubles .).

How to reflect the additional accrual of insurance premiums in both cases in the calculation in the form RSV-1 PFR?

Decision. The organization should reflect the additional accrual of insurance premiums in the calculation for the six months of 2013 as shown in the samples on p. 34.

Sample 1

Filling in lines 120 and 121 of section 1 of the calculation of RSV-1 PFR (fragment)

Sample 2

Filling out section 4 of the calculation of RSV-1 PFR (fragment)

If, according to the audit report, dated, for example, June 2013, the decision to hold the insured liable came into force in July 2013, the additionally assessed insurance premiums must be reflected in the calculation of the RSV-1 PFR for 9 months of 2013.

N.A. Yamanova

Scientific editor

magazine "Salary"

The calculation of insurance premiums combines data on all types of deductions, is submitted to the Federal Tax Service Inspectorate in accordance with the requirements of Art. 431 of the Tax Code of the Russian Federation. Information on deductions for insurance for temporary disability and in connection with maternity (VNiM) is indicated in line 090 of Appendix 2 of Section 1 of the calculation. The indicator is the final one, the calculation of which takes into account the data of lines 060, 070, 080. To obtain the correct indicator of line 090, it is necessary to correctly enter into the calculation all the components of the amount involved in obtaining the final value.

The procedure for calculating the indicator for line 090

The indicator of line 090 is determined as the difference between the contributions calculated on line 060 for VNiM and the employer's expenses for targeted payments indicated on line 070, increased by the amount of reimbursed expenses on line 080 of Annex 2, Section 1.

Signs of the amounts indicated on the line

The indicator indicated on line 090 has a sign that allows you to determine the result of the calculation, which results in the amount payable or reimbursed and set off (excess of expenses over calculated contributions).

The amount always has a positive value, a negative indicator is not shown on the line. The condition for the mandatory indication of signs of payment or compensation is established in clause 11.15 of the Order of the Federal Tax Service of the Russian Federation dated 10.10.2016 No. MMV-7-11 / 551.

Reporting period

Calculation line 090 does not include data on reimbursement for expenses incurred before 2017. Information is provided only for the current calendar period. The final indicator is compiled from the data of boxes 060, 070, 080. The indicators are presented for the periods:

• From the beginning of the calendar year, taken as the billing period.
• Last 3 months of the reporting period.
• Monthly for the last quarter of the period.

For example, when calculating the total data of window 090, the amounts of reimbursement for expenses of window 080 are used, received from the beginning of the reporting year, for the last 3 months, with a monthly breakdown, but declared by the employer only in the billing period. Indemnifications for earlier periods, despite the actual receipt on the current account of the insured, are not taken into account in the calculation.

Information about the contributions of the participants of the pilot project

A number of regions took part in a pilot project of the FSS, within the framework of which benefits are paid in case of insured events. The creation and implementation of the conditions for a pilot project that simplifies payments is indicated in Government Decree No. 294 dated April 21, 2011.

The FSS pays benefits directly to insured persons, with minimal involvement of employers. The task of enterprises is to cooperate in the exchange of documents and submission of mandatory information. When using a pilot project, employers should not provide data:

• On expenses incurred to pay benefits in the event of insured events.
• On funds received from the Social Insurance Fund as part of the employer's expenses that exceeded the amount of deductions.

Information about the costs of the employer is not provided due to the lack of an obligation for the enterprise to make them. Line 070 is not filled in by the participants of the pilot project, line 090 reflects the indicators of assessed contributions payable. Pilot project participants submit only accrued employee benefits contributions. The procedure for accounting for reimbursed funds when changing the region is indicated in the letter of the Federal Tax Service dated 03.07.2017 No. BS-4-11 / [email protected]

Insurance premiums of persons who have changed the region not participating in the pilot project to the region of the participant are reflected in the calculation in the reporting period. The condition is true for deductions and expenses, regardless of the moment of their occurrence during the billing year.

Acting State Councilor of the Russian Federation, 2nd class. S.L. Bondarchuk

Common mistakes in data generation

In the process of generating data for the indicator of line 090, inaccuracies are sometimes allowed. The indicator obtained in total may be incorrect due to incorrectly entered data on lines 060, 070, 080.

In some cases, the error is detected by the taxpayer. If an error is detected by the IFTS, the enterprise notifies the tax authority of the data inconsistency. The organization is obliged to provide updated data within 5 days after the IFTS sends a notification for an electronic reporting form or 10 days for calculations submitted on paper. Subject to the deadlines for submitting clarifications, the date of submission of the calculation is the day of submission of the primary document.

Correction of indicators when an error is detected

When submitting an updated calculation, the presence of errors in section 3 is taken into account. Data on the movement of contributions are made up of the amounts of each employee, so the reason for erroneous data may be in personal indicators. If incorrect data is missing in the information about employees, section 3 is not submitted. The remaining sections, even in the absence of errors, are submitted in the revised calculation.

The number of the adjustment is put down as an increasing indicator, taking into account the previously submitted clarifications. Submission of updated data is carried out at the place of registration of the enterprise.

The definition of the territorial authority for the delivery of the calculation is indicated in the letter of the Federal Tax Service of August 17, 2017 No. ЗН-4-11 / [email protected]

If a separate structure of the organization changed its location during the billing period, registering the change in address in the prescribed manner, the calculation is presented at the new location. It is not required to confirm data, information about data changes is transmitted by the territorial offices of the Federal Tax Service. The calculation indicates the new checkpoint assigned by the IFTS to a separate subdivision.

Active State Councilor of the Russian Federation, 2nd class N.S. Zavilova.

Example of indicator calculation

The calculation uses data on payments to employees, the base received, accrued contributions, and benefits provided.

Smena LLC was registered in March 2017. In March, the enterprise made deductions of contributions to VNiM in the amount of 8,600 rubles, expenses amounted to 2,450 rubles. In the reporting period for the 1st quarter of Smena LLC, data on the movement of contributions are indicated in the lines:

1. 060 - 8,600 rubles;
2. 070 - 2,450 rubles;
3. There is no value in line 080.
4. In 090, the difference between data 060 and 070 is 6,150 rubles.

Window indicator 090 is set to sign "1", confirming the amount calculated for payment. The amount is transferred to section 1 of the calculation.

Movement of the indicator reflected in line 090

The total values, detailed in the statements, are reflected in section 1 of the calculation. When providing data:

• The amounts are indicated for the billing period and the last 3 months, broken down by months.
• Contributions paid by the enterprise are not reflected in the section. The indicators reflect the amounts accrued for payment or reimbursement.
• Based on these indicators of window 090, lines 110-113 and 120-123 are filled in in exact accordance with the month of filling and the sign obtained during the calculation.
• If the sign “1” appears in window 090, the amount is transferred to lines 110-113, if “2” is present, the amount is reflected in 120-123. Filling in rows in the same period with different features is excluded. The indicator at the end of the period can be either payable, or indicate an excess of expenses and debts of the FSS.

Question No. 1. Do I need to submit a calculation of insurance premiums for an organization registered in December?

The date of registration of the enterprise when considering the need to submit the calculation does not matter. The calculation is submitted by all organizations and individual entrepreneurs, regardless of the duration of the activity in the reporting period.

Question number 2. Is it possible to recalculate indicators in the current period for 9 months instead of submitting an updated calculation for the half year?

Recalculation of indicators is not carried out, enterprises must provide updated data for the period in which errors were detected.