Organizations with multifaceted activities across multiple lines of business often face the need to publish and make their financial statements available to external users to demonstrate progress and demonstrate future growth potential.

For this purpose, a cash flow statement is used, which allows you to clearly demonstrate the directions of spending money, capital investments and sources of income, including in the future, since it implies reflection of operations in the context of the main work, investments made and changes in the capital structure.

What is this report

The structure of the report consists of reflecting balances at the beginning of the reporting period plus/minus all payments and receipts for the year, broken down by type of transaction, resulting in a total amount at the end of the year, as well as a structured picture of the development of the enterprise.

Filling required and provision of the report is established by Order of the Ministry of Finance No. 11-dated 02/02/2011, which approves PBU 23/2011 “Cash Flow Report”.

Directly, Form No. 4 for drawing up the report is established by Order of the Ministry of Finance No. 66-n dated July 2, 2010.

Changes to these norms were made by Order of the Ministry of Finance No. 124-dated 05.10.2011.

Features of use

Drawing up a report is mandatory for all organizations that keep accounting records. The only exceptions are small businesses, whose financial condition can be easily analyzed and assessed without a special report form. Non-profit organizations are also exempt from filling out the form.

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General filling rules

The report is divided into three sections, within which there is a line breakdown. Line numbering is not provided directly in the form, so the codes for each line must be taken from Appendix 4 to Order 66-n.

Subject to reflection only those cash flows that change the capital structure and create cash flows.

Not subject reflection:

• Conversions into foreign currency or vice versa that do not change the total amount;
• Transfers between bank accounts within the organization;
• Cash withdrawal via ;
• Transfer of funds into cash equivalents;
• Barter transactions;
• Offsetting operations;
• Other transactions as a result of which the amount of funds does not change.

Moreover, if as a result of any of the above operations a change in the amount occurs, for example, in the form of an exchange rate difference or bank interest, then the operation is reflected in the report, but not in full, but in the amount of the change (i.e. difference or percentage) .

All negative amounts are indicated in parentheses; the “-” sign is not used. This rule applies to the reflection of losses and to all expense transactions.

Report implies accounting on equal terms both cash and cash equivalents. This concept means investing in assets with a high and minimal risk of changes in value. The main option for such an investment is bank deposits “On demand”.

Such as excise taxes are not reflected directly, but are indicated in a collapsed form by the total amount. The total amount of VAT for all transferred payments and the total amount for all received payments are calculated. If the total amount of VAT transferred is less than what was received, then the difference is indicated in report line 4119 “Other receipts”. If more is transferred than received, then the VAT difference is indicated in line 4129 “Other payments”. This tax is entered into the current operations section.

The situation is similar with the reflection of excise taxes.

The report is being filled out in rubles. If there are currency transactions, their amounts are converted into rubles at the exchange rate on the date of the transaction.

Additional attention must be paid to the fact that recalculation of balances in currency at the rate at the beginning of the year minus movements for the year at rates on the dates of transactions with subsequent recalculation of the total amount at the rate at the end of the year will inevitably create discrepancies in the total amount, which will differ by the amount of the difference in rates. To correct this discrepancy, line 4490 is intended, which indicates the total amount of the exchange rate difference.

Step-by-step filling instructions

The report structure classifies all transactions into three sections: current, investment and financial. Information is entered based on balance sheet data in the section to which each specific operation belongs.

It should be borne in mind that the same operation for different organizations may belong to different sections depending on the main type of activity. That is, if the main activity is related to the rental of property, then rental income will be classified as current operations, if the line of activity is different, but there are still rental operations, then they will be considered investment. The same applies to transactions with securities and other transactions that may be considered investment or may be the main activity of the enterprise.

Deserves special attention received and repaid loans and interest for them, since the amount of debt and accrued interest will be allocated to different sections of the report. The payment of interest will be considered a current transaction, and the return of the principal amount will be considered a financial transaction.

All cash flows that cannot be classified unambiguously should be classified as current.

IN hat information about the compiler organization and the reporting period is indicated.

Intelligence included in this section:

1. Reporting year;
2. Date of completion;
3. Name of company;
4. Type of economic activity;
5. Organizational and legal form;
6. Unit of measurement;
7. Codes OKUD, INN, OKOPF/OKFS, OKEY.

When choosing a report unit of measurement, you must focus on the balance unit of measurement. They must match.

TO current operations include all cash flows associated with the main activities of the organization. They are reflected in lines 4110 – 4100.

This section first calculates the total amount of all income from operating activities (4110). This figure adds up to the total of lines 4111-4119. 4111 - the amount of revenue and advances received. 4119 – other income.

Data is taken from balance sheet accounts 50, 51, 52, 55, 57.

An example of filling out the Cash Flow Statement (Form 4). Start

Then it is calculated total amount of all transfers(4120). The indicator is the total sum of lines 4121-4129.

The difference between receipts (4110) and expenses (4120) is indicated in the final line for the section - 4100.

TO investment section include transactions with non-current assets.

Line 4210 reflects the sum of all receipts, formed from lines 4211-4219.

Line 4220 indicates the total amount of expenses.

4200 is the final line of the section, the difference between 4210 and 4220.

Third section - status display capital of the organization. Changes in its size and structure are reflected here.

Line 4310 – all receipts of the section (sum on lines 4311-4319).

Line 4320 – total amount of payments (formed according to lines 4321-4329).

4300 – section balance, line difference 4310-4320.

4400 – the total amount for the reporting period, consists of the total amount for lines 4100, 4200, 4300.

Cash flows for the reporting year must be supplemented with data on balances at the beginning and end of the year. After receiving the report balance, this figure is summed (or subtracted) with the balances at the beginning of the year and the final amount is obtained - the balance at the end of the year.

4450 – balances at the beginning of the year.

4500 – balances at the end of the year.

It is possible to attach explanations to the report, revealing those points that, in the accountant’s opinion, need clarification.

Analysis of report data

Completed report for the calendar year allows you to assess your financial condition enterprise, and most importantly - the direction of work over the past year, and understand what activities she considered a priority during this period - development of core activities, increasing income through additional investment, strengthening or weakening of capital, etc.

Features of the IFRS 7 form

In addition to the preparation of the “Cash Flow Statement” on the basis of PBU 23/2011, it is also provided for the preparation of a similar report in the IFRS 7 form for organizations that reflect financial activities in accordance with international standards.

Firstly, no exceptions are made to the obligation to prepare this form of report. That is, in accordance with this standard, small businesses and non-profit organizations must maintain reporting on a general basis.

Secondly, there is an obvious, although purely formal, difference in the title of the first section compiled on the main activity. In PBU 23/2011 it is called current activities, and according to IFRS 7 it is operating activities.

AND main difference is that according to IFRS 7 it is permissible to reflect information using both direct and indirect methods, while for PBU only the direct method is provided.

Bottom line

Benefit of the report is that all the information for its compilation is taken from the balance sheet, however, it is impossible to draw similar conclusions from studying the balance sheet, since there is no breakdown by area of ​​activity.

Watch the seminar dedicated to this report in the following video:

One of the main accounting documents is the cash flow statement. It records income and expense transactions, which are classified depending on the sources of financing. A sample report and the rules for its preparation are described in detail in the article.

Purpose of the report

Cash flow statements are submitted by companies and individual entrepreneurs. It contains data for 1 calendar year (from January 1 to December 31) and is transmitted to the local tax office no later than 3 months from the end of that year. Those. The report must be submitted by March 31 of the following year.

The preparation of this document is mandatory for every company. The corresponding requirements are provided for by Order of the Ministry of Finance of the Russian Federation No. 11N dated February 2, 2011.

According to the order, the movement report is an integral part of the financial statements. It contains summarized data on all financial flows of the organization for 1 calendar year (this interval is the reporting period). The accountant records both the movement of money itself and transactions that involve cash equivalents (for example, bank deposits).

All these operations are classified into:

1. Receipts (receipts).
2. Payments (expenses).

In general these are called cash flows, examples of which are:

• funds received from the sale of goods or services to customers and buyers;
• salary payment;
• transfers in favor of counterparties and other persons;
• transfer of company income tax;
• payment of interest;
• receipt of interest in favor of the company (as a result of the formation of receivables from counterparties);
• payments to suppliers for their services, goods, supplied raw materials, etc.

However, not all financial transactions are cash flows. For example, threads are not:

• currency exchange transactions (except for profits or losses resulting from exchange rates);
• exchange of cash equivalents (other than income or loss derived from these transactions);
• payment transactions related to investing funds in cash equivalents;
• all other transactions that change the composition of funds or their equivalents without changing the total amount on the balance sheet.

Thus, flows denote incoming and outgoing transactions that increase or decrease the total amount of the company's balance sheet. In this case, the operations do not change the structure of the enterprise's assets. All these flows are divided into:

• current (operations of a regular nature that are associated with mandatory payments - for example, transfer of salaries, receipt of income from the sale of goods, etc.);
• investment (financial transactions related to investments in equipment, scientific research, issuance of loans, etc.);
• financial (mainly debt transactions related to the sale of bonds or bills).

Examples of these flows are described in the table.

flow type	practical examples of operations
current	income received from the sale of goods; rental income; Commission; transfers as payments to the supplier and other counterparties; salary payment, etc.
investment	payments in favor of counterparties related to the purchase of new equipment, as well as its modernization, repair, etc.; costs associated with research activities and surveys; issuance of credits/loans and their repayment; dividends from shares acquired in other companies; proceeds from the sale of securities, etc.
financial	own contributions of the company founders; dividend payment; proceeds associated with the sale of bonds and other debt securities.

Sample document and rules for its preparation

In the cash flow statement, the company reflects all these flows both at the head office and at the branches. However, if it has subsidiaries, then financial transactions between them and the main company are reflected in a separate document. When preparing a report, the accountant must fill out a single form (OKUD system code 0710004).

It consists of 3 pages and contains the following information:

1. Full name of the organization.
2. Date of compilation (last day of the calendar year – December 31).
3. The name of the economic activity in which the company is engaged.
4. Organizational and legal form.
5. Information on receipts and payments in thousands or millions of rubles (information on transactions is classified into sections - for example, for lease payments, for interest on loans, proceeds from the sale of goods, etc.).
6. At the end of the document the balance value is indicated, i.e. differences in the movement of funds, as well as the balance of cash and cash equivalents.
7. The report must be signed by the immediate manager of the company - he puts his signature, a transcript of the signature (last name, initials) and date.

A completed sample cash flow statement is provided below. When filling it out, you can rely on this example. Let’s assume that the specified company “Mir” receives a loan in the amount of 400 thousand rubles. Then this value must be reflected in the column about receiving loans (4311). Let's assume that in the same year the company borrowed 280 thousand rubles. at the bank, but returned this amount in full.

As a result, total receipts (according to column 4310) will be the sum of these values: 400 thousand + 280 thousand = 680 thousand rubles. When finding the difference (balance), it is necessary to subtract 280 thousand rubles from this amount, since these funds were returned to the bank in the same year. There will be 400 thousand rubles left. If we assume that in 2018 the Mir company would have returned only 100 thousand rubles, then it is necessary to subtract exactly this amount, and then the result will be 680 thousand - 100 thousand = 580 thousand rubles. (balance).

The procedure for filling out Form 4 "Cash Flow Statement" in the BukhSoft program: Enterprise

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General information:
Filling out the balance sheet is carried out taking into account PBU 4/99 “Accounting statements of an organization” and Order of the Ministry of Finance of the Russian Federation dated July 22, 2003 No. 67n “On forms of financial statements”
Attention! The period for which the report is being filled out must be indicated in the Information about the organization directory / Tab "For reports" (usually a year).
The report is completed in thousand rubles. Rounding is done on each line, i.e. First, the sum of the corresponding account balances is calculated, and then divided by 1000.
The report header is filled in according to the information in the Organization Information directory.
Period – filled in depending on the period selected in the Organization Information/Tab For reports.
If the end date in the Organization Information for reports is March 31, then in Form 2 the “I quarter” of the current year will be indicated;
If the end date in the Organization Information for reports is June 30, then Form 2 will indicate “I half of the year” of the current year;
If the end date in the Organization Information for reports is September 30, then “9 months” of the current year will be indicated.”
If the end date in the Organization Information for reports is December 31, then the current year “2004” is entered.
If the end date differs from those listed, then the period will not be indicated.
Date (year, month, date)
When filling in the date, the current date is entered.
The TIN is filled in according to the data specified in the Organization Information
Organization – a short Name is written down from the Information about the organization.
Type of activity – the type of activity is specified from the Information about the organization
Organizational and legal form - the organizational and legal form is prescribed from the Information about the organization
Unit of measurement - thousand rubles.
Filling out the column “For the reporting period”
Attention! The report is filled out based on the transaction log data for the period specified in the Organization Information. Data for the corresponding lines is formed as the sum of transactions for the selected period.
Line “Cash balance at the beginning of the reporting year”
Filled in according to data from entering balances, represents the sum of balances as of 01/01/2005 for accounts 50, 51, 52, 55.
Line “Funds received from buyers, customers”
Calculated as the sum of transactions D 50, 51, 52, 55 K 62, 76.7, 76.10
Line “Other income”
Calculated as the sum of transactions D 50, 51, 52, 55 K 60.1, 60.2, 60.3
Line 150
It is calculated as the difference between funds paid to suppliers and capital and financial investments capitalized.
Line 160
Calculated as the sum of transactions D 69, 70 K 50, 51, 52, 55
Line 170
Calculated as the sum of transactions D 75 K 50, 51, 52, 55
Line 180
Calculated as the sum of transactions D 68 K 50, 51, 52, 55
Line “Other expenses”
Calculated as the amount of expenses for banking services
Line 210
Calculated as the sum of entries D10 K 91 “Receipts from other property” and entries D any K 91 “Receipts from depreciable property”
Line 220 Calculated as the sum of transactions D58 K 91 “Receipts from other property”
Line 230
Line 240
Calculated as the sum of transactions D76.3 K 91 “Receipts in the form of interest received under loan agreements, credit, bank account”
Line 250
Calculated as the sum of transactions D 50, 51, 52, 55 K 58 “Loans provided (long-term and short-term)”
Line 280
Calculated as the sum of transactions D 58.1 K 76
Line 290
Calculated as the sum of transactions D 08 K 60, 62, 76
Line 300
Calculated as the sum of transactions D 58.2, 58.3, 58.4, 58.5, 58.8, 58.9 K 60, 62, 76
Line 310
Calculated as the sum of transactions D 58.6, 58.7 K 50, 51, 52, 55
Line 340
This line reflects the difference between funds received and spent on investment activities. To calculate it, you need to add up the indicators of all previous lines without parentheses of the section “Cash flow for investment activities” and subtract the indicators of the same section indicated in parentheses.
Line “Proceeds from the issue of shares or other equity securities”
Calculated as the sum of transactions D 75.1 K 83.2
Line “Proceeds from loans and credits provided by other organizations”
Calculated as the sum of transactions D 50, 51, 52, 55 K 66, 67
Line “Repayment of finance lease obligations”
Calculated as the sum of transactions D K 50, 51, 52, 55 K 76.13
Line “Net cash from financing activities”
This line should indicate the difference between the inflow and outflow of funds from the financial activities of the organization.
To find it, you should add up the indicators of all previous lines without parentheses of the section “Cash flows from financial activities” and subtract the indicators of the same section enclosed in parentheses.
Filling out the column “For the same period of the previous year”
The column is filled in according to the same rules as “For the reporting period”, provided that the data was imported from the 2004 version.

At the end of the year, companies submit various reports to the Federal Tax Service. The main accounting statements are the balance sheet and income statement. This is the set that a small business entity can limit itself to. Large enterprises, in addition to the forms mentioned, submit several other types of reports. Among them is a cash flow statement. Form 4 is a very familiar and common name for a report among accountants.

As is clear from the name of the form, in the report the organization shows information about the movement of cash and non-cash funds and their balances. All transactions for the receipt and expenditure of money are shown in three areas of activity.

Who will have to submit a cash flow statement (CFT)

As mentioned above, the DDS report form is included in the annual financial statements. However, a number of taxpayers have the right not to submit this form. Such advantages are available to persons who have the right to submit simplified reporting (Part 4, Article 6 of Federal Law No. 402-FZ of December 6, 2011).

If persons exempt from submitting a DDS report decide that information about cash flows needs to be disclosed and shown to the Federal Tax Service, they should fill out this report.

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Procedure for filling out a cash flow report

PBU 23/2011 will tell you how to fill out a report and how to classify certain cash flows.

All line codes are recorded in Order of the Ministry of Finance of the Russian Federation dated July 2, 2010 No. 66N.

To enter data into the report, the accountant will need turnover on accounts 50, 51, 52, 55, 57.

Each line of the report has its own digital code. For example, the salary paid must be shown in line No. 4122 in the first section.

Nuances of filling out the section on current operations

This section includes lines 4110-4100.

In general, line titles give the accountant a complete idea of ​​what information to enter into them.

Sales proceeds (line 4111) must be shown without VAT.

Other income includes: return of accountable amounts or loans, penalties from counterparties, etc.

Nuances of filling out the section on investment operations

This section includes lines 4210-4200, which reflect transactions on non-current assets. Including transactions for the sale and purchase of shares and fixed assets, dividends, etc., are noted in the section.

Line 4221 records the payment of fixed assets, intangible assets, and unfinished construction projects. All payments here must be shown without VAT.

Nuances of filling out the section on financial transactions

This section includes lines 4310-4300.

Credits, borrowings, bills - these are just some of the transactions that are reflected in this section.

Detailed instructions for classifying transactions as one or another type of cash flow are contained in PBU 23/2011.

At the end of the DDS report, the results are summed up.

It is important that the following equality holds: the sum of lines 4450, 4400 and 4490 is equal to line 4500.

Analysis of the cash flow statement allows you to assess the overall financial position of the company, its capabilities and stability. First of all, Federal Tax Service inspectors will pay attention to the numbers. Sometimes such a report may be requested by banks or counterparties.

The fourth form of financial statements includes a cash flow statement. This report, like others, is submitted at the end of the calendar year. For 2015, you must fill out the report and submit it no later than March 31, 2016.

The current cash flow statement form was approved by Order of the Ministry of Finance No. 66n dated July 2, 2010, as amended. Orders of the Ministry of Finance of Russia dated August 17, 2012 No. 113n, dated April 6, 2015 No. 57n. This report should be completed in two copies - for Rosstat and the Federal Tax Service. Each copy is signed by the head of the organization; the chief accountant now does not need to sign the financial statements.

Download the cash flow statement form 2016 - .

The report contains detailed information on cash flows with their distribution by sources of origin. Only medium and large commercial organizations need to fill it out. Small and micro-enterprises have the right to fill out simplified financial statements specially prepared for these purposes by the Ministry of Finance of the Russian Federation.

State and budget institutions, credit and insurance companies also do not fill out the report.

Sample of filling out a report for 2015

Data in the report is entered for 2 years - as of December 31, 2015 and as of December 31, 2014. To fill in the lines, you should use the data from cash accounting accounts - 50 “Cash”, 51 “Current account”, 52 “Currency accounts”, 55 “Special bank accounts”, 57 “Transfers in transit”.

All receipts and write-offs of funds are grouped in three areas, caused by:

• current operations;
• investment operations;
• financial transactions.

Cash receipts from current operations are associated with receiving income from the sale of products, goods, provision of services, and performance of work. This also includes rent, license payments, and income received from the resale of financial investments.

Cash payments from current operations are associated with the payment of bills to suppliers, wages to staff, interest on loans, borrowings. This also includes income tax.

Payments are reflected in parentheses and, when summing up the final result in this area, are deducted from receipts. The result obtained from current operations is entered in line 4100.

Cash flows from investment operations are also divided into receipts and payments. Income here includes income from the sale of materials, non-current assets, shares, shares, repaid loans, dividends. Payments include expenses for non-current assets, acquisition of shares and shares of other organizations, securities, loans provided, as well as interest paid on debts.

The final result from investment operations is reflected in line 4200.

Cash flows from financial transactions are also divided into receipts and payments. Receipts are associated with receiving loans, contributions from company participants in the form of cash, as well as other receipts. Payments are related to the costs of paying dividends, repaying bills, etc.