What stat reports does the individual entrepreneur submit? How small businesses report to Rosstat

Rosstat - the Federal State Statistics Service - collects official information about the demographic, social, economic and environmental situation in Russia and, based on the collected information, generates statistical reports. This service also controls all government statistical activities in Russia. Domestic entrepreneurs have obligations to submit regular reports to Rosstat.

The procedure and deadlines for submitting reports to Rosstat for individual entrepreneurs in 2018

Businessmen are required to submit reports to the statistics service in the following cases:

• every 5 years, when all microenterprises report;
• upon direct request from Rosstat.

All individual entrepreneurs must submit the requested reports to the Statistics Service. In other words, these obligations apply to both entrepreneurs using hired labor and individual entrepreneurs working without hiring personnel.

Individual entrepreneurs are required to submit reports at the request of Rosstat within the established deadlines

The last mass submission of statistical reporting for micro-enterprises took place in 2017, therefore, in 2018, individual entrepreneurs need to submit statistical reporting only if the corresponding requirement has been received. Rosstat usually sends them by registered mail. According to the Statistics Service, approximately 1% of small businesses from all over the country are subject to random surveillance every year. The reporting deadlines (year, quarter or month) are indicated in the same notice.

In the period between continuous observations, surveys of small enterprises, microenterprises and individual entrepreneurs are carried out on a one-time basis (according to the rules approved by Government Decree No. 79 dated 16.02.2008). For this purpose, stratified random sampling is used. And then the data obtained is distributed to the entire population of enterprises and entrepreneurs.

The sample population includes organizations and individual entrepreneurs engaged in all existing types of activities. Therefore, those who engage in an atypical, rare type of activity have a greater chance of being included in the sample. Or who is atypical in some other way. For example, by revenue volume or number of employees. The probability of such unusual firms being included in the sample is virtually 100%.

This is what a request from Rosstat for reporting looks like

The Service independently determines the enterprises included in the sample for collecting statistical data in accordance with the existing approved work plans of Rosstat for the coming period.

You can submit reports in person, by regular mail or by email. It is important to note that Rosstat guarantees all respondents data confidentiality and protection of information provided by participants, and also excludes the transfer of any information to tax authorities or other government agencies and regulatory structures.

Forms of reporting forms to Rosstat for individual entrepreneurs

Rosstat sends reporting forms to individual entrepreneurs independently. Along with the forms, instructions on how to fill them out correctly are also sent.

You can find out the exact list of reports provided by sending an electronic request through the feedback form on the Rosstat website to the corresponding regional branch of the statistics service. To obtain reporting forms and recommendations for filling them out, it is convenient to use the website What to submit to Rosstat. The portal presents 22 reporting forms for individual entrepreneurs, of which 17 are annual, 2 quarterly and 3 monthly. The most common forms are 1-IP, 1-IP (trade) and 1-IP (services). The forms themselves, their correct names, as well as due dates can be easily found on the website of the statistics service on the Internet.

Table: reporting forms 1-IP to Rosstat in 2018

Form	Name	Who rents	Due date (year following the reporting year)	OKUD
1-IP	Information about the activities of the individual entrepreneur	All entrepreneurs not engaged in agriculture	until March 2	0601018
1-IP (trade)	Information about the activities of individual entrepreneurs in retail trade	Entrepreneurs engaged in retail trade	until October 17	0614019
1-IP (services)	Information on the volume of paid services provided to the population by individual entrepreneurs	Entrepreneurs engaged in the provision of services to the public	until October 17	0609709

In addition, there are also more specific forms that provide, for example, information about the protection of atmospheric air (2-tp (air)), information about the activities of a travel company (), various forms for individual entrepreneurs engaged in agriculture (, 2-farmer, 3-farmer) and others. For individual entrepreneurs, which also belong to small businesses, a separate form is used called MP (micro) - in kind, which collects information about the production of any product by a micro-enterprise. This form is due by the 4th day of the month following the reporting month.

You can download a sample of form 1-IP from the link.

Reports to Rosstat for individual entrepreneurs without employees

As stated above, reports are submitted to the statistics service only at the request of Rosstat itself. To check whether you should provide something to Rosstat this year, it is recommended to use the notification generation form on the official website of the Statistics Service. By filling out one of the details in the fields of the form (OKPO, INN, OGRN), you will receive on the issuing page either the number of one of the reporting forms, which you need to fill out and send to the regional office of the Rosstat service, or just a form, if you do not need one this year No reports need to be submitted.

Video: example of using the form for generating notifications on the Rosstat website

Reporting forms may differ depending on the type of activity of an individual entrepreneur and whether he has hired employees, therefore, to obtain the most reliable information about the reporting required from an individual entrepreneur, we recommend contacting Rosstat directly.

What are the consequences of failure to submit reports?

Responsibility for failure to submit reports to Rosstat or for reporting distorted or false information was seriously tightened back in 2016. Such a violation is classified as administrative, and the fine for it for an individual entrepreneur today ranges from 10 to 20 thousand rubles. However, for the first time, an entrepreneur may get off with a warning for such a violation.

If such actions are repeated, according to Article 13.19 of the Code of Administrative Offenses of the Russian Federation, the fine for individual entrepreneurs will range from 30 to 50 thousand rubles.

Individual entrepreneurs are not required to submit reports to Rosstat very often, but the fines for evading this obligation are quite significant. To avoid conflicts with Russian legislation and regulatory authorities, individual entrepreneurs are recommended to adhere to the recommended reporting rules. Rosstat sends all the required forms, as well as instructions for filling them out, independently.

Is reporting submitted to statistics for individual entrepreneurs without employees? The need to submit a report to Rosstat is assigned to all entrepreneurs, regardless of whether they have employees.

Reporting to Rosstat for individual entrepreneurs

An individual entrepreneur must submit reports to Goskomstat in two cases:

• All micro-enterprises, including individual entrepreneurs, report once every 5 years;
• The individual entrepreneur is required to submit a reporting form at the request of Rosstat.

Is it necessary to submit statistics for individual entrepreneurs without employees in 2017? No, if they have not received a corresponding notification from the State Statistics Committee. Continuous observation of representatives of small businesses, in which all individual entrepreneurs were supposed to participate, fell in 2016.

All entrepreneurs were required to report to Rosstat by April 1, 2016.

The next reporting year falls in 2021. Only representatives of medium and large businesses (with over 100 employees and revenue over 2 billion rubles) submit statistical reports annually. These do not include individual entrepreneurs. But Rosstat regularly conducts random observations of small business representatives and sends them reporting forms by registered mail. The sample usually includes no more than 1% throughout Russia.

Since 2016, liability for failure to submit statistical forms or provision of false information has been seriously tightened.

Now the individual entrepreneur faces a fine of 10,000-20,000 rubles. For comparison, for failure to file a tax return, an entrepreneur is subject to a fine of 1,000 rubles. According to the law that came into force in July 2016, the individual entrepreneur will not be fined for the first violation - the individual entrepreneur will get off with a warning.

The fine is paid only after receiving a corresponding request from Goskomstat. The committee does not always send them out. A businessman should not pay a fine on his own initiative.

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The procedure for filling out reports to Rosstat

The report is submitted to the territorial statistical office at the individual entrepreneur’s place of residence.

A report to statistics for individual entrepreneurs without employees is submitted according to form 1-F Entrepreneur. It is worth noting that this is a one-time form, it is not permanent, and the questions in it may change at the discretion of Rosstat. Instructions are usually included with the report.

The reporting form is no different from the one that applies to employers. An individual entrepreneur must indicate the following information in it: the title page indicates the full name of the individual entrepreneur, his residential address, OGRNIP, INN and OKPO.

Next, you need to clarify how many months the individual entrepreneur actually ran the business, and indicate the address of the businessman’s office or retail outlet (if it differs from his registered address). In the third question, it is necessary to note the taxation system used: UTII, simplified tax system, unified agricultural tax, PSN or OSNO. The fourth question contains information on the average number of individual entrepreneurs, including partners, family members (only those who are not paid) and employees.

The second section contains information about key business indicators. Here it is necessary to clarify whether the individual entrepreneur provided paid services to the population, as well as the actual revenue received at the end of last year in the context of OKVED codes. OKVED codes are contained in the Unified State Register of Individual Entrepreneurs; the individual entrepreneur indicated them independently at the time of registration.

Also in the section you need to indicate the availability of fixed assets used in the business and their cost.

The third section is devoted to state support for entrepreneurial activity in Russia. The individual entrepreneur needs to clarify whether he is aware of the support measures implemented in Russia and whether he has used them in his practice. Those individual entrepreneurs who were able to receive assistance from the state must indicate its type: financial, informational, property, consulting, or in the field of advanced training for employees.

After filling out all the questions, you need to sign with a transcript, indicate the date and contact information (telephone and email address).

You can send the report in several ways: via the Internet or by registered mail with a list of attachments. In the latter case, you need to save an inventory of the attachment with a Russian postal stamp. It will serve as confirmation of timely submission of reports.

Every year Rosstat conducts research and collects data on the performance of companies. Therefore, an individual entrepreneur must provide information about the results of his activities. But not all individual entrepreneurs are required to report to regional statistical authorities in 2018. Rosstat itself decides who is entitled to statistical reporting. How to find out if your company is included in the list of those who submit a report to statistics for individual entrepreneurs? It's simple: Rosstat will send you a letter containing the forms to be filled out.

Who reports and when

An individual entrepreneur included in the Rosstat list is required to submit statistical reports once a month, quarter or year. It depends on the turnover of your business.

Entrepreneurs not included in the Rosstat list report once every 5 years. This reporting is necessary to monitor the activities of small businesses.

Statistical reporting can be submitted to statistical authorities either in person or by e-mail.

Entrepreneurs not included in the Rosstat list report once every 5 years.

Mandatory reporting forms

You must report using the following forms:

“Information on the activities of an individual entrepreneur.” This form is filled out by all entrepreneurs whose activities are not related to agriculture. You must report by March 2 of the year following the reporting year.

“Information on the activities of an individual entrepreneur in retail trade.” Entrepreneurs engaged in retail trade and provision of services to the public must report on this form. You must report by October 17 of the year following the reporting year.

“Information on the production of products by a small enterprise.” This form is filled out if the individual entrepreneur is a small business. It must be submitted by the 4th day of the month following the reporting month.

All individual entrepreneurs should adhere to the rules for submitting statistical reporting - this way you will avoid administrative penalties. Rosstat itself will send you the necessary documents and instructions for filling them out.

Rosstat collects and analyzes information about the country's economy. Additionally, the government structure summarizes information about the environmental situation, demographics and social situation. Not only legal entities, but also individual entrepreneurs are required to submit reports to the department reflecting actual indicators. Documents are sent to statistics as part of selective or continuous observation.

Who needs to submit reports and when?

Rosstat organizes data collection through territorial divisions. Regional departments and field offices are empowered to request information on the results of economic activities. All commercial and non-commercial entities are required to comply with the requirements of the government agency.

• ordinary citizens of the Russian Federation, foreigners and stateless persons;
• individual entrepreneurs;
• microenterprises;
• representatives of small and medium-sized businesses;
• large firms and corporations.

The regulatory act obliges participants in statistical observations to provide information free of charge. Reporting must comply with government forms. When disclosing data classified as a trade secret, respondents receive a guarantee of confidentiality. Such information is included in analytical materials in a generalized and impersonal form.

Who submits the report to Rosstat and when can be found on the departmental website. The frequency of filling out unified forms depends on the industry, turnover and organizational form of the business. Thus, legal entities are required to annually send financial and accounting documents to statistical authorities. The requirement is enshrined in Article 18 of Law 402-FZ.

Important! Employers submit information on the average number of employees annually. The document is accepted by territorial tax inspectorates, and then the data is transferred to Rosstat.

Entrepreneurs must fill out questionnaires during continuous observation - once every 5 years. In addition, merchants will need to work with forms when they are included in the selective monitoring list. Next time reports will be collected for 2020. Now, merchants will need to work with forms only if they are included in the selective monitoring list.

Where to find out about the obligation to submit reports to Rosstat

Statistical authorities are gradually abandoning the traditional notification procedure. Until 2015, persons included in the list of respondents were sent a letter. The notice was accompanied by forms for entering information and detailed instructions. Government Decree No. 381 amended the regulations. Now all forms are published on the Rosstat website. Paper forms will only be sent to the respondent upon written request.

Information on where and how to learn about responsibilities can be obtained on the World Wide Web. A special service http://statreg.gks.ru answers what kind of reporting needs to be submitted. The program is free and operates around the clock. Accessing it does not require registration or the use of an electronic signature.

Continuous and selective observations

Collection of information for subsequent processing is carried out using two methods. Rosstat conducts large-scale research no more than once every 5 years (). The event covers all regions of the country and economic sectors. The goal is an objective assessment of the development of small and medium-sized businesses.

The last continuous observation was in 2016. Information for the previous 12 months was collected in paper form and through a special web service. The survey covered the following areas:

• types of economic activities of respondents;
• number of hired personnel;
• wage fund;
• revenue;
• business maintenance costs;
• asset structure and value of fixed assets;
• investments;
• use of government support.

Sample observations are organized in relation to certain categories of respondents. Statistical bodies carry out such work annually. Information may be requested monthly or quarterly. Individual entrepreneurs with a small turnover, as a rule, only need to submit an annual report.

Continuous and selective observations serve as the main tools for accumulating information about commercial activity. The agency strives to simplify and reduce the cost of the procedure as much as possible. Today, business representatives can use numerous web services, get advice, and also access statistical references and calculations.

Required Forms

Current questionnaires for entrepreneurs were approved by Rosstat Order No. 541 dated August 21, 2017. Last summer the regulations were adjusted. In 2019, updated forms will be used. The list contains dozens of forms. Mandatory forms are provided for individual entrepreneurs with different numbers of staff. Only those merchants included in the 2019 sample survey should submit them.

Name	Filling procedure	Periodicity
MP (micro)	Information is provided by representatives of the mining and manufacturing industries. The respondents included fishery owners and timber harvesters. The form is required for employers with up to 15 employees. The group includes merchants without employees	Lost force with the publication of Rosstat order No. 461 dated July 27, 2018
PM-prom	The form is designed for entrepreneurs without taking into account the number of employees. The form contains information about products produced by manufacturing, mining, gas, steam and electricity distribution, logging and fishing	Updated by order No. 461, submitted within 4 days after the end of the reporting month
1-IP	All individual entrepreneurs must fill out the form. The exception is retailers. There is a special form for them.	Every year until March 2
1-IP (month)	The form is filled out by respondents with more than 101 employees. The list of industries does not differ from the MP (micro) and PM-industry forms	Monthly before the expiration of 4 days from the end of the reporting period

The list of statistical reports is updated annually. Thus, special questionnaires were previously introduced for retailers and the service sector. In 2019, surveillance covers producers, fisheries, mining and logging.

Each Rosstat order is accompanied by step-by-step instructions for filling it out. Interactive materials and automatic programs are presented to help entrepreneurs. The uniform requirements for reporting do not change:

• inadmissibility of fastening sheets with metal staples;
• entering information in the appropriate lines of the form;
• indication of numbers and letters according to the model;
• prohibition of erasures, blots, and the use of proofreaders.

The deadlines and penalties are clearly stated. For being late, entrepreneurs face administrative penalties under Article 13.19 of the Code of Administrative Offenses of Russia. For the first time you will have to pay 10–20 thousand rubles. In case of repeated violation, the fine will increase to 30–50 thousand.

Normative base

A list of legislative acts and current orders can be found on the official Rosstat portal. Regional departments also have websites on the world wide web. The regulatory framework is presented:

• Federal laws No. 282-FZ of November 29, 2007, No. 402-FZ of December 6, 2011, No. 209-FZ of July 24, 2007;
• government regulations No. 420 of July 2, 2008, No. 620 of August 18, 2008, No. 367 of May 26, 2010;
• by orders of Rosstat No. 618 dated November 27, 2012.

The list includes dozens of departmental orders, instructions and methodological recommendations. The legal framework is supplemented by regional documents.

Brief conclusions

In 2019, entrepreneurs included in the selective observation list submit reports to the statistical authorities. You can find out about inclusion in the list on the Rosstat website. Information must be submitted in writing on approved forms. All forms are offered to be downloaded on the portal or requested at the territorial division of the department. You can send information in electronic or paper form.

Data collected from respondents will be used for analytical purposes. The tax authorities will not notify the indicators. For evading reporting, entrepreneurs face administrative fines of up to 50 thousand rubles.

By order dated August 21, 2017 No. 541, Rosstat approved a new report form for individual entrepreneurs. In 2016, a comprehensive study of IP was conducted. Those. Based on the results of work for 2015, all existing individual entrepreneurs were required to submit Form 1-Entrepreneur to the territorial statistics body. For all subsequent years, including 2019, this reporting form is provided only by individual entrepreneurs that are selectively included in the Rosstat list.

The reporting form to Rosstat for 2019 is called Form 1-entrepreneur 2020 (“Information on the activities of an individual entrepreneur for 2019”). Many businessmen in Russia, in order not to track changes in legislation and other important issues on their own, use a convenient online service . The service allows you to minimize risks and save time.

The deadlines for submitting reports to Rosstat in 2020 allow you to fill out and submit the document in advance. The report must be submitted to Rosstat no later than April 1. This can be done electronically or on paper.

In our material today we will look at who submits reports to Rosstat in 2020 and how this document is filled out. At the bottom of the page, the reader can download the 2020 1-entrepreneur form for 2019, as well as a sample form.

Please note that this form is not provided by individual entrepreneurs engaged in retail trade, except for the sale of motor vehicles and motorcycles.

Why is Form No. 1-IP necessary?

Form 1-entrepreneur 2020 was introduced by Rosstat for statistical monitoring of the activities of small and medium-sized businesses. This form is relevant for submitting the 1-P entrepreneur report for 2019 in 2020. The previous continuous survey of individual entrepreneurs was conducted in 2016 (based on the results of 2015).

In 2020, for 2019, the 1-P entrepreneur report will be submitted only by those representatives of small and medium-sized businesses that are included in the list approved by Rosstat. This is the so-called selective observation, in contrast to the continuous observation carried out by Rosstat in 2016 based on the results of 2015. If the legislation in this area does not change, then the next continuous observation, i.e. Submission of the 1-P entrepreneur report will be mandatory for all small and medium-sized enterprises, including individual entrepreneurs, in 2021, based on the results of 2020.

Rosstat carries out selective observation annually. Typically, territorial authorities independently notify individual entrepreneurs by sending them in writing the forms of reports required for submission. But the human factor can interfere with this, so in order to find out whether you need to submit a report for 2019, go to the Rosstat website and fill out the form. If you are included in the list of selective reporting, this service will give you the report form necessary for submission to Rosstat.

Based on Art. 2 of the Federal Law of July 24, 2007 No. 209-FZ “On the development of small and medium-sized businesses in the Russian Federation”, such statistical observations are carried out once every five years to develop a realistic policy of the Russian Federation in relation to SMEs.

It should be noted that the information provided by the individual entrepreneur must be based on real facts, and not just on data submitted to the Federal Tax Service. Rosstat guarantees complete confidentiality of information and information. The transfer of data to tax authorities, according to Rosstat management, is excluded.

The information received by Rosstat on the state of small and medium-sized businesses in 2019 will be used to generate official statistics. The observation results will be available on the Rosstat website - www.gks.ru

Structure and features of filling out the report

At the bottom of the page there is a sample of filling out the 1-entrepreneur form 2020. But it would not be amiss to consider in detail the rules and features of filling out this document.

Form 1-entrepreneur 202 is easy to fill out and does not at all look like a report; rather, it is a regular questionnaire.

The first sheet of form 1-IP consists of two parts, one of which is torn off and remains with the individual entrepreneur to confirm that he has submitted a report to the Statistical Office.

In the detachable part of the report, you need to fill in two lines:

• In the line “Postal address of an individual entrepreneur”, you must write down the actual address of the individual entrepreneur.
• In the line “Individual entrepreneur”, indicate the last name, first name, patronymic and put the personal signature of the entrepreneur.

In the code part of the form, fields with personal unique codes of an entrepreneur without forming a legal entity must be filled in: OKPO - based on the Notification of assignment of the OKPO code posted on the Rosstat Internet portal: https://statreg.gks.ru, TIN - based on Federal Tax Service data.

Filling out Section 1. “INFORMATION ABOUT THE ACTIVITIES OF AN INDIVIDUAL ENTREPRENEUR FOR 2019”

In this section of the form you must indicate data with personal unique IP codes:

• OKPO - indicated in the notification of code assignment received by you at the regional office of the statistical office, so OKPO can be found on the Roststat website at the link http://statreg.gks.ru
• TIN - indicated in the TIN certificate or on the Federal Tax Service website at the link https://service.nalog.ru/inn.do

Question 1. Did you carry out business activities in the reporting year?

If the answer to the question is “YES,” then you must move on to the next question and then fill out the entire 1-IP form.

If the answer to the question is “NO”, then you must put an X in the following question:

If you did not carry out entrepreneurial activity in the reporting year, did you work as an employee for another entrepreneur or legal entity.

If the answer to step 1 is “YES”, you must fill out the following form:

Question 2.“Did you carry out your main business activities in the same subject of the Russian Federation where you are registered as an individual entrepreneur?”

If the place of business activity is located in the same subject of the Russian Federation in which official registration as an individual entrepreneur took place, then you must mark “YES” and proceed to question 3.

If the address of registration as an individual entrepreneur and the place of actual implementation of the main business activity do not coincide, then the answer is “NO” and additional information is provided about the address of the place where the main business activity is carried out. This address should be indicated only if the place of business activity is located on the territory of another constituent entity of the Russian Federation. In a large field, enter the name of the republic, territory, region of the actual location of the main business activity.

Question 3."Indicate the amount of REVENUE (including taxes and similar mandatory payments) from the sale of goods, products, works, services received by you in the reporting year for all types of business activity"

In this paragraph it is necessary to indicate the total volume of all receipts related to payments for goods (work, services) sold:

• if an individual entrepreneur received payment for goods (work, services) not in cash, but in kind, i.e. in the form of goods (works, services) and other property, then the amount of revenue is determined based on the transaction price.
• if the transaction price is not determined, then the amount of revenue is determined by the cost of the goods (work, services) and other property received, calculated at their market prices.
• if it is impossible to establish the cost of the received goods (work, services) and other property, then the amount of revenue is determined based on the prices that were usually charged for similar goods (work, services) sold under comparable circumstances.
• if an individual entrepreneur conducted activities in the reporting year, but did not receive revenue from it, then “0” is entered in the line.

Question 4. “Give a detailed name of the types of activities you actually carried out in the reporting year, describe what products or services you produced in the reporting year.”

In answers to this question, it is necessary to indicate all types of products and services that were produced (provided) by the individual entrepreneur in the reporting year.

Opposite each cell filled in indicating the name of a specific type of activity, it is necessary in fields 4.1. indicate the share of revenue from this type of economic activity in the total revenue of the entrepreneur (in %, in whole numbers).

The sum of the shares of revenue for all types of economic activity should be 100%.

Question 5.“On average, how many people worked in your business in the reporting year: partners (persons participating in your business on the basis of a property or other contribution and performing certain work in your business, may or may not be members of the same household), helping family members, hired workers?

In answering this question, you should specifically highlight:

• partners
• helping family members
• hired workers.

To indicate the number of these three categories, it is necessary to determine their average number. To do this, you need to add up the number of people who worked in each calendar month, including those temporarily absent (sick, on vacation, etc.), divide the resulting number by 12. If the individual entrepreneur worked for less than a full year (12 months), then the resulting amount is divided by the number of months the entrepreneur has been in business. The resulting data is rounded according to the arithmetic rule (1.5 and above should be rounded to 2; less than 1.5 - to 1).

Business partners cannot be members of the same household. They are persons who participate in the business on the terms of a property or other contribution, and who perform certain work in this matter.

Employees are persons who perform work for hire for remuneration (cash or in kind), on the basis of a written contract or oral agreement.

The number of employees does not include individual entrepreneurs who pay taxes on their own and have entered into a civil law agreement and/or have a patent taxation system.

Reporting to Rosstat in 2020 - Form MP (micro)-in-kind

Let's talk about another form that Rosstat may require you to provide in 2020.

The MP (micro)-nature form is one of the forms of Rosstat sample research; approved by Rosstat Order No. 419 dated July 22, 2019 (as amended on August 1, 2019). The same order approved the Instructions for filling out the form.

Micro-enterprises - legal entities and individual entrepreneurs with up to 15 employees, engaged in the production of products (goods, works, services), engaged in the field of extraction, processing, fishing may be on the list of Rosstat for submitting the above form in 2020 for 2019.

The deadline for submitting the MP (micro)-nature form for 2019 is until January 25, 2020, and taking into account the fact that January 25, 2020 is a day off - Saturday, the final date for submitting the report is January 27, 2020.

The form is very easy to fill out and consists of a title page and a sheet with production data. The following data must be entered into the product production data sheet:

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