One of the main accounting documents during the reporting campaign is the cash flow statement (Form 4). We will tell you what you need to know about this form, what is the procedure for its formation, and provide a link to download it in Word format.

Current edition

The current cash flow report form for 2016 was approved by Order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n.

The last changes to the 2016 cash flow statement format were in 2015. Then Order of the Ministry of Finance dated April 6, 2015 No. 57n made a number of adjustments to several regulatory documents on accounting. Thus, the obligation of the chief accountant to sign a sample cash flow statement was canceled. In 2017, only the head of the enterprise puts his autograph with a transcript on this document.

Thus, the cash flow statement form for 2017 does not contain such details as the signature of the organization’s chief accountant. However, the charter may provide for such a possibility.

Functions

The report in question accumulates data on monetary resources and highly liquid financial investments, which can be quickly replaced with a specific amount of money that is known in advance. That is, a completed sample cash flow statement for 2016 will tell tax authorities and other interested parties about the economic viability of the organization: about those resources, the risk of changes in value due to their nature is low.

Of course, the cash flow statement (form 3 or 4 - accountants call it differently) includes not only money in its classic form, but also its analogues. For example, demand deposits.

Thus, the ODDS report also serves for internal management purposes of a specific enterprise. Note that a sample management report on cash flows usually does not differ much from a similar document prepared by the accounting department as part of the reporting campaign. In any case, the same form approved by order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n is taken as a basis.

Document structure

Based on Order of the Ministry of Finance No. 66n, any example of a cash flow statement for 2016 consists of 3 pages (see pictures below).

The preparation of the cash flow statement for 2016 begins by indicating general information about the enterprise. Then they move on to specific indicators. To summarize, these are cash flows from:

• current operations;
• investments (in the organization itself and own investments);
• financial investments.

The sample for filling out a cash flow statement for 2016 must include all receipts to the company and various payments on its part. In some columns, the procedure for generating a cash flow statement in 2017 requires a balance.

Keep in mind: Each correct example of filling out a cash flow statement in 2017 involves entering indicators for 2016, as well as for 2015. The latter are taken from the previous cash flow statement (form 4).

If your company is required by law to keep accounting records, then a cash flow statement form in 2017 is required. It is submitted along with other key accounting reports to the tax office and the local Rosstat (subclause 5, clause 1, article 23 of the Tax Code of the Russian Federation and part 2, article 18 of the Law<О бухучете˃).

Where can I get the form?

On our website, you can download the cash flow statement form for 2016 in traditional Excel format using.

Although many accountants prefer a cash flow statement on Word form. You can also download it on our portal as follows.

How a cash flow statement is prepared in 2017 is discussed in a separate document of the same name, PBU 23/2011. It was adopted by order of the Ministry of Finance of Russia dated February 2, 2011 No. 11n. True, when applying it, one must ensure that there are no contradictions with the Law.<О бухучете˃ № 402-ФЗ, который вышел несколько позже.

Despite the fact that the report in question is mandatory only for those who, by force of law, keep accounts, other organizations can, on their own initiative, download a cash flow report on Word form in 2017, fill it out, submit it and publish it. This approach increases confidence in the business, allows you to expand your customer base and attract investors.

Of course, large and medium-sized companies prefer to fill out a cash flow statement on a Word form using special accounting programs.

Formation of indicators of form No. 4 “Cash Flow Statement”

Form 4 “Cash Flow Statement” is presented in Appendix 13.

The annual financial statements include Form No. 4 “Cash Flow Statement”. It reflects information about the organization’s cash flows for current, investment and financial activities. Let's consider the procedure for filling out the Cash Flow Statement for 2004.

Form No. 4 “Cash Flow Report” (hereinafter referred to as the Report, Form No. 4) was approved by Order of the Ministry of Finance of Russia dated July 22, 2003 No. 67n. Like other forms of financial statements, it is recommended. This means that organizations, based on the standard template, develop their own form and approve it when developing accounting policies, or use the template recommended by the Ministry of Finance, and, if necessary, remove unnecessary lines from it. The decision to use the Ministry of Finance form must be recorded in the accounting policy.

Form No. 4 reflects information about the actual receipt and expenditure of funds. To fill out the Report, the turnover on accounts 50 “Cash” (with the exception of the sub-account “Cash Documents”), 51 “Settlement Accounts”, 52 “Currency Accounts”, 55 “Special Bank Accounts” and 57 “Transfers in Transit” are used.

The Report does not indicate the movement of funds between the cash desk and current accounts, between current accounts and the deposit account, the movement of currency between the ruble and foreign currency accounts, as well as the amounts recorded in the “Cash” subaccount of account 50.

Form No. 4 is filled out in rubles. If the organization had cash flows in foreign currency during the reporting period, these amounts are recalculated into rubles at the Bank of Russia exchange rate on the date of preparation of the annual financial statements.

The indicators in the Report are reflected for the reporting (column 3) and the previous (column 4) year. Indicators from column 3 of the Report for the previous year are transferred to column 4.

Cash flow in Form No. 4 is reflected in the context of current, investing and financing activities.

Let's see how column 3 “For the reporting period” is filled out in the Cash Flow Report for 2004.

Input indicator

The line “Balance at the beginning of the reporting year” indicates the amount of funds that was available in the cash register and was listed in the organization’s bank accounts at the beginning of the reporting period (January 1, 2004). This indicator is given without breakdown by type of activity. The amount from the line “Cash balance at the end of the reporting period” in column 3 of the Cash Flow Report for 2003 is transferred to the specified line.

If at the end of 2003 the organization had a balance of funds in foreign currency, it is impossible to fill out the line “Balance at the beginning of the reporting year” by such a transfer. This is due to the fact that currency balances at the beginning of the year, when drawing up form No. 4 for 2004, must be recalculated at the Bank of Russia exchange rate as of December 31, 2004 (and in the form for 2003 they were shown in recalculation at the Bank of Russia rate as of December 31 2003).

If the organization does not have a foreign currency balance at the beginning of the reporting year, the indicator in the line “Cash balance at the beginning of the reporting year” of Form No. 4 should be equal to the indicator in column 3 “At the beginning of the reporting year” on line 260 “Cash” (minus the balance on the subaccount “Money documents” of account 50) of the balance sheet for 2004.

Section “Cash flow for current activities”

This section reflects the amounts of funds received and spent in carrying out current activities. This is an activity related to the production of products, performance of work, provision of services, sale of goods, lease of property, etc.

Income from current activities

The section begins with lines that reflect the amounts of cash received in the course of current activities.

Let's see how these lines are filled.

Line “Funds received from buyers, customers.” To fill out this line, debit turnovers on accounts 50 “Cash”, 51 “Settlement accounts” and 52 “Currency accounts” are used in correspondence with accounts 62 “Settlements with buyers and customers” and 76 “Settlements with debtors and creditors”. From the amounts reflected in these accounts, you need to select the amounts received as payment for products (works, services). In Form No. 4, these revenues are reflected in full, taking into account VAT, excise taxes and other taxes paid by buyers.

Organizations that are engaged in the production of products, performance of work or provision of services show on this line the amounts of funds received in payment for sold products (goods, works, services), as well as the amounts of advances received from customers.

Organizations whose main activity is the transfer of property for rent, in the line “Funds received from buyers, customers” reflect the amount of rental payments received from tenants.

If the main activity of the organization is transactions with securities, this line of Form No. 4 shows the amounts received from buyers for securities, as well as income received in the form of coupons and interest on securities.

An organization carrying out different types of activities, which can equally be classified as core, can reflect the amounts received from customers by type of activity. For decryption, additional lines should be added: Dontsova L.V., Nikiforova N.A. Analysis of financial statements. M.: Publishing house “Business and Service”. 2008.

Line “Other income”. This line reflects the amounts of cash received that are related to the current activities of the organization and are not indicated in the previous line. These include, in particular:

• - fines, penalties and penalties for violation of contract terms received by the organization;
• -- amounts received free of charge as part of targeted financing;
• -- amounts of overpayments on taxes and fees that are returned from the budget;
• -- funds deposited into the cash register by accountable persons;
• - amounts received from employees in compensation for material damage.

Operating expenses

Having indicated the amount of cash receipts from current activities, the accountant proceeds to filling out the lines that reflect the expenditure of funds from current activities. All indicators related to the use of funds are enclosed in parentheses.

Line “To pay for purchased goods, works, services, raw materials and other current assets.” This line indicates:

• -- amounts that the organization transferred to suppliers for raw materials, materials, fuel, etc.;
• -- amounts paid for rent of premises, utilities, and amounts of advance payments issued to suppliers and contractors;
• -- the corresponding amounts reflected on the credit of cash accounting accounts in correspondence with accounts 60 “Settlements with suppliers and contractors” and 76 “Settlements with debtors and creditors”;
• - amounts issued from the cash register to accountable persons for business needs. For this purpose, the turnover on the credit of account 50 and the debit of account 71 is used.

Line “For wages”. It reflects the amounts of wages paid to employees and recorded in the debit of account 70 “Settlements with personnel for wages” in correspondence with account 50 (if employees receive wages from the organization’s cash desk) or 51 (if wages are transferred to employee accounts).

Please note: this line does not reflect the amounts of dividends paid to shareholders who are also employees of the organization. These are the amounts recorded in the subaccount “Income from participation in capital” of account 70. For them, a separate line is provided in form No. 4.

Line “For payment of dividends, interest.” The indicator of this line is defined as the sum of the following values:

• -- dividends paid to the founders. These are debit turnovers on account 75 “Settlements with founders” subaccount “Settlements for the payment of income” and account 70 “Settlements with personnel for wages” subaccount “Income from participation in capital” (if the shareholders are also employees of the enterprise) in correspondence with accounts 50 , 51 and 52;
• -- interest paid on own debt securities (bonds, bills), on received loans and borrowings. These are debit turnovers on accounts 66 “Settlements for short-term loans and borrowings” and 67 “Settlements for long-term loans and borrowings” in correspondence with accounts 50, 51 and 52.

Please note: the principal amount of loans and credits that the organization repaid in the reporting year is not reflected in this line. They are indicated in the section “Cash flows from financial activities”.

Line “For calculations of taxes and fees.” This line reflects the amount of taxes that the organization transferred to the budget as a taxpayer and tax agent. To form the value of this line, you need to take the debit turnover on account 68 “Calculations for taxes and fees” in correspondence with accounts 51 and 52. An organization that reflects the unified social tax on account 69 “Calculations for social insurance and security” must also use debit turnover on the corresponding subaccount of account 69 in correspondence with the cash accounts.

In the same line you should indicate the amount of fines paid for taxes and fees and the amount of penalties transferred for late tax payments.

In addition, here the organization can reflect the amounts of paid contributions for compulsory pension insurance and insurance against industrial accidents and occupational diseases. To do this, you need to enter an additional line. It indicates the corresponding debit turnover on account 69 in correspondence with account 51. The organization can also reflect these payments as other expenses.

Line “For other expenses”. It reflects the spent amounts of cash that are not indicated in other lines of the section “Cash flow for current activities.” In particular, this line reflects:

• - fines, penalties, penalties paid by the organization for violation of the terms of business contracts;
• -- funds issued to accountable persons;
• -- loans issued to employees;
• -- contributions for compulsory pension and social insurance of employees (if they were not reflected in the line “For calculations of taxes and fees”);
• -- contributions for compulsory and voluntary insurance of property and risks Dontsova L.V.. Nikiforova N.A. Analysis of financial statements. M.: Publishing house “Business and Service”. 2008.

Results of current activities

The “Cash flow from current activities” section ends with the final line “Net cash from current activities.” The indicator of this line is defined as the difference between the amount of funds received in the course of current activities and the amount of funds spent in its implementation.

If the amount of receipts exceeds the amount of funds spent, then the indicator for this line will be positive. If the amount of expenses for current activities exceeds the amount of income, the indicator is negative. It is indicated in parentheses.

Section “Cash flow for investment activities”

This section reflects the amounts of funds received and spent during investment activities. This is an activity related to the acquisition and sale of land, buildings and other real estate, intangible and other non-current assets, construction for one’s own needs, and the implementation of research, development and technological developments. Investment activities also include the acquisition of securities, contributions to the authorized capital of other organizations, provision of loans to other organizations, etc.

Income from investment activities

At the beginning of the section there are lines that reflect the amounts of funds received from investment activities.

These lines are filled in as follows.

Line “Proceeds from the sale of fixed assets and other non-current assets.” It indicates funds received from the sale of fixed assets, intangible assets, unfinished construction projects, uninstalled equipment, etc.

To fill out this line, the corresponding turnovers on the debit of cash accounting accounts in correspondence with accounts 62 “Settlements with buyers and customers” and 76 “Settlements with debtors and creditors” are used. VAT amounts are not deducted.

Line “Proceeds from the sale of securities and other financial investments.” This line is filled in by organizations for which transactions with securities and other financial investments are not the main activity.

The line reflects the amounts received from the sale of securities (bonds, shares, bills) and other financial investments, which are recorded as the debit of accounts 50, 51 and 52 in correspondence with accounts 58, 62 and 76.

In a situation where buyers pay the organization with bills of exchange, the following must be kept in mind. Having received a third party bill of exchange from the buyer, the selling organization takes it into account as a financial investment. Having sold such a bill, she reflects the funds received for it in Form No. 4 on the line in question.

If the buyer, to secure his obligations, issued his own bill of exchange to the seller and then repaid it, such a bill of exchange is not a financial investment for the selling organization. Presentation of a bill of exchange for redemption to the drawer is not considered a sale of the security. Consequently, the revenue received from such a transaction is not shown in the line “Proceeds from the sale of securities and other financial investments”. It is reflected in the section “Cash flows from current activities” as income from current activities, if the bill was received as a result of ordinary sales, or in the section “Cash flows from investment activities” as income from the sale of non-current assets, if the bill was issued by the buyer in securing one’s obligations under a purchase and sale agreement for a fixed asset, intangible asset, etc.

Line “Dividends received”. It indicates the amount of dividends received from other organizations to the settlement (currency) account or to the cash desk. These amounts are reflected in the debit of accounts 50, 51 and 52 in correspondence with account 91 “Other income and expenses” (sub-account “Other income”) or 76 “Settlements with various debtors and creditors” (sub-account “Settlements for due dividends and other income” ).

Line “Interest received”. This line reflects the amount of interest on securities and issued loans received at the cash desk or bank accounts of the organization. The interest accrued by the bank on deposit accounts, as well as on the cash balance in accordance with the terms of the agreement for opening and servicing a current (currency) account, is also indicated here.

Interest received is accounted for as a debit to cash accounting accounts in correspondence with accounts 91 “Other income and expenses” (sub-account “Other income”) and 76 “Settlements with various debtors and creditors” (sub-account “Settlements for interest due”).

Line “Proceeds from repayment of loans provided to other organizations.” It shows the principal amount of repaid loans. The line indicator is formed according to the credit turnover of account 58 “Financial investments” (sub-account “Granted loans”) in correspondence with accounts 50, 51 and 52.

Expenses for investment activities

After the lines associated with the receipt of funds from investment activities are completed, the accountant begins to generate line indicators that reflect the expenses for this activity.

All indicators related to the use of funds are indicated in parentheses.

Line “Acquisition of subsidiaries”. In the authorized capital of a subsidiary, the majority of shares (shares) belong to the parent organization. However, a contribution to the authorized capital of another organization, including a subsidiary, in itself is not an acquisition of this enterprise, even if most of the shares (shares) have been purchased.

The specified line in Form No. 4 is filled in if the organization acquired a subsidiary under a sales agreement. The amount paid under the agreement for the acquisition of an enterprise as a property complex is reflected in the debit of account 60 or 76 in correspondence with the cash accounts.

Line “Acquisition of fixed assets, profitable investments in tangible assets and intangible assets.” This line reflects the amount of cash paid for acquired fixed assets, intangible assets and other non-current assets (except for financial investments).

To fill out this line, debit turnovers on account 60 “Settlements with suppliers and contractors” are used in correspondence with cash accounts.

Line “Purchase of securities and other financial investments.” The line reflects the amount of money spent on the purchase of debt securities (bonds, bills), shares, receivables (under an assignment of claim).

This line is filled in according to the debit turnover of account 58 “Financial investments” (sub-accounts “Units and shares”, “Debt securities”, “Deposits under a simple partnership agreement”, “Purchase of receivables”) in correspondence with accounts 50, 51 and 52 .

Line “Loans provided to other organizations.” This line reflects the amounts of loans issued to other organizations. This is the debit turnover of account 58 “Financial investments” (sub-account “Granted loans”) in correspondence with accounts 50, 51 and 52.

Results of investment activities

The section “Cash flows from investing activities” ends with the final line “Net cash from investing activities.” The indicator for this line is defined as the difference between the amount of cash received as a result of investing activities and the amount of cash withdrawn as a result of such activity. If the amount of cash outflows exceeds the amount of cash received, this line will be negative. It is indicated in parentheses.

Section “Cash flow from financial activities”

The section reflects the amounts of funds received and withdrawn during the implementation of financial activities. This is an activity that results in changes in the size and composition of the organization’s equity capital and borrowed funds. For example, issuing shares and bonds, raising borrowed funds, etc.

Income from financial activities

The section begins with lines that are intended to reflect the amounts of cash received from financial activities.

Let's take a closer look at how the indicators of these lines are filled in.

Line “Proceeds from the issue of shares or other equity securities.” This line is filled out by joint stock companies and limited liability companies. It reflects the amounts of funds received in payment of the authorized capital during the initial placement (issue) of shares, amounts received during additional placement of shares, including proceeds in excess of the par value of shares (shares).

To fill out this line, the credit turnover on account 75 “Settlements with founders” (sub-account “Settlements on contributions to the authorized (share) capital”) is used in correspondence with the cash accounts.

Line “Proceeds from loans, credits provided by other organizations.” This line reflects the amounts of loans and credits received from banks and other organizations. Borrowed funds received are accounted for in the credit of accounts 66 “Short-term loans and borrowings” and 67 “Long-term loans and borrowings” in correspondence with accounts 50, 51 and 52.

Financial activities expenses

After the amounts of receipts from financial activities are indicated in Form No. 4, lines are filled in that reflect the expenditure of funds from financial activities. All indicators related to the use of funds are enclosed in parentheses.

Line “Repayment of loans and credits (without interest).” The line reflects the amounts of loans and credits that the organization repaid during the reporting period. They are accounted for in the debit of accounts 66 “Short-term loans and borrowings” and 67 “Long-term loans and borrowings” in correspondence with cash accounts.

This line reflects only the principal amount. Interest paid for the use of loans and credits is not shown in it. They are entered in the line “For payment of dividends, interest” in the “Cash flow for current activities” section.

Line “Repayment of finance lease obligations”. The line is filled in by organizations that have leased the property. It shows the amounts of lease payments transferred to the lessor.

These amounts are recorded in the debit of account 76 “Settlements with various debtors” (sub-account “Debt on leasing payments”) in correspondence with the cash accounts.

Financial performance results

The bottom line in the Cash Flows from Financing Activities section is called Net Cash from Financing Activities. The indicator for this line is formed as the difference between the amounts of cash received from financing activities and the amounts of cash used in it. A negative result is shown in parentheses.

Total lines of form No. 4

Having determined the indicators characterizing the cash flow for current, investing and financial activities, the accountant begins to fill out three total lines. They are located at the end of Form No. 4 “Statement of Cash Flows”.

Line “Net increase (decrease) in cash and cash equivalents.” The line reflects the increase or decrease in the organization’s funds as a whole for all types of activities. This indicator is defined as the sum of the values ​​of the three total lines for the sections “Net cash from operating activities”, “Net cash from investing activities” and “Net cash from financing activities”. In this case, negative indicators should not be added, but subtracted.

The value of the line “Net increase (decrease) in cash and cash equivalents” can be either positive or negative. If a negative value is formed, it should be enclosed in parentheses.

Line “Cash balance at the end of the reporting period.” The indicator for this line is formed in this way. To the cash balance at the beginning of the reporting period, you need to add (subtract) the value of the line “Net increase (decrease) in cash and cash equivalents.”

The indicator in the line “Cash balance at the end of the reporting period” is equal to the sum of the balances reflected at the end of the reporting year in accounts 50 (except for the amount in the sub-account “Cash documents”), 51, 52, 55 and 57.

Form No. 4 is drawn up correctly if the indicator in the line “Cash balance at the end of the reporting period” is equal to the indicator in line 260 “Cash” in column 4 of the balance sheet (minus the balance in the subaccount “Cash documents” of account 50).

Line “The magnitude of the impact of changes in the foreign currency exchange rate against the ruble.” This line is filled in by organizations that had cash flows in foreign currency in the reporting year.

In accounting, funds in foreign currency are converted into rubles on the date of the transaction and on the last day of the reporting period. When reflected in Form No. 4, the specified amounts are recalculated into rubles at the Bank of Russia exchange rate on the last day of the reporting year. The difference between the amounts of foreign currency recalculated for Form No. 4 and the amounts reflected in the accounting records is entered in the line “The magnitude of the impact of changes in the exchange rate of foreign currency in relation to the ruble” by N.N. Khakhonova. Accounting reform. Accounting. 2003.

If the amounts reflected in the accounting records exceed the amounts recalculated for Form No. 4, the indicator will be negative. It is indicated in parentheses.

One of the most important documents in financial statements is the cash flow statement, Form 4. The form of this form was approved by the Ministry of Finance of Russia in 2010 (Order No. 66n). This form is used when filling out financial statements. Let's look at the basic information about this document.

Using Form 4

Usually, financial statements mean information about profits and losses, about the state of the organization at a certain point in time. Reporting documents are prepared and submitted at the end of the reporting period.

Form 4 is used in commercial organizations. The only organizations that do not use it are those that are budget-funded or work in the insurance or lending industries. For these organizations, separate forms of reporting documents and separate accounting rules are used.

Form 4 with the signatures of the head and chief accountant of the organization is submitted to the Federal Tax Service inspection. They are the ones who are responsible to the regulatory authorities for the authenticity and reliability of the information contained in the financial statements.

General rules

The following rules for submitting financial statements are legally approved:

1. The reporting period for which documentation must be submitted is one year. Form 4 should be submitted to the Federal Tax Service no later than three months after the end of the reporting period.
2. If the time allotted for submitting reporting documents ends with a holiday or weekend, then this time is extended until the next working day.
3. For violation of the rules established by law, the director and chief accountant of the enterprise are punished with a fine.

Form 4 is the name of only one of the documents. In addition to this, the following are also available:

• Form 1 (completed balance sheet);
• Form 2 (financial performance statement, formerly known as the profit and loss statement);
• Form 3 (statement of changes in capital).

Filling out form 4

Form header

Filling out begins with the header of the form. In this case, the sequence of actions is as follows:

• First, a line is filled in where information about the organization is entered. This is the name of the company, its identification code and type of activity (according to the constituent documents).
• Cash flows are then divided into three categories of transactions: current, investing and financing. Each category has two subcategories: receipts and payments.
• Before each type of transaction there are two columns that reflect the amount of money that went through these transactions. Column 3 indicates the amount for the reporting year, and column 4 - for the previous year.

Cash flows from current operations

In receipts, the total amount of receipts is indicated (line 4110). This is followed by a transcript in lines 4111 to 4119:

• sale of goods, works and services;
• financial payments for rent, licenses, royalties;
• assignment of rights to claim monetary payments;
• other supply.

Filling out payment data is carried out in the same way. Line 4120 indicates the total amount of payments, and in lines 4120 to 4129 they are decrypted

• money spent on the purchase of goods, works and services;
• salary fund;
• interest on loan obligations;
• finances spent on paying taxes and other obligatory payments;
• other payments.

Current operations include all operations that cannot be confidently attributed to other sections. Line 4100 of the document indicates the cash flow balance.

Cash flows from investment operations

Investment operations mean investments in scientific projects, as well as equity participation in other enterprises, costs of payments under contract agreements and payments to individual employees in connection with investment activities.

Line 4210 indicates the total amount of receipts. The following is the transcript (lines 4211–4219):

• from the sale of non-current assets, which include real estate and intangible assets, as well as fixed assets. This does not include financial investments in the assets themselves;
• from transactions for the alienation of shares of another enterprise;
• from the return of previously issued loans and from the sale of debt securities;
• from investments in shares and deposits, in other enterprises;
• other supply.

Line 4220 indicates the total amount of payments. In lines 4221–4229 they are deciphered:

• costs for repairs and modernization of equipment and scientific research (including non-current assets);
• purchase of shares and shares of other enterprises;
• purchase of debt securities, borrowing costs;
• payment of interest on obligations in connection with investment activities;
• other payments.

Line 4200 of Form 4 indicates the balance of cash flows from investment operations.

Cash flows from financial transactions

Financial transactions are the attraction of additional capital. It can be represented by loans or borrowings, as well as the sale of equity shares.

Receipts are indicated starting from line 4310 (the total amount of receipts is indicated there). From lines 4311 to 4319 they are decrypted:

• received loan funds;
• increasing participant contributions;
• issue of shares;
• issue of bonds (debt securities).

Payments are indicated from line 4320 (total amount of payments). From lines 4321 to 4329 they are decrypted:

• payments to owners when purchasing shares and interests in case of exit;
• payment of parts of profits;
• payments on loans and credits, on debt obligations.

Line 4300 indicates the balance of cash flows for financial transactions.

Summarizing

Line 4400 indicates the total cash flow balance, which is obtained by adding the balance from lines 4100, 4200 and 4300. If a negative balance is obtained, then the number is written in parentheses. In addition, a few more lines are used:

• In line 4450 the balance is written at the beginning of the reporting period, that is, at the beginning of the year. In line 4500 the balance is written at the end of the reporting period, that is, at the end of the year.
• Line 4490 reflects the impact of changes in the exchange rate of foreign currencies against the ruble. The total amount of differences that arise due to currency conversion at the new rate is shown.

It is important to note that the cash flow statement template does not reflect a complete list of all categories. One operation can belong to several categories. For example, we may be talking about a single payment that relates to different flows. In this case, the amount must be divided among these streams. The flows themselves are reflected in a collapsed form, that is, the indicators do not take into account value added tax.

If the money was received in foreign currency, then the amount must be converted into Russian rubles according to the exchange rate that was valid at the time of the transaction. In addition, the cash equivalents of those assets that do not have a constant price and can be sold at any time without much difficulty must be reflected.

This is the fourth form that small businesses must submit for 2012 as an attachment to their annual balance sheet.

We will look at how to fill out this form for small businesses. Many lines are not filled in by representatives of this part of the business.

This report contains not only data on the organization’s funds, but also information on funds equivalents – highly liquid financial investments. According to clause 5 of PBU 23/2011, highly liquid financial investments are investments that can be easily converted into a predetermined amount of cash and that are subject to minor risk changes in value (hereinafter referred to as cash equivalents).

Let us tell readers who are not accountants, so that they are not afraid of an incomprehensible abbreviation, that PBU is a document “Accounting Rules”. They are approved in order to uniformly reflect certain business transactions and are applicable to all operations carried out by a commercial organization.

Balance sheet indicators do not contain information about the structure of cash inflows and outflows, which entails the problem of assessing the actual financial position of the organization. The cash flow statement is a transcript to line 1250 \"Cash and cash equivalents\" of the balance sheet.

Cash equivalents include, for example, the organization's "on demand" deposits in banks.

The organization's cash flow statement reflects:

– payments and receipts of cash, as well as cash equivalents (hereinafter referred to as the organization’s cash flows);

– balances of cash and cash equivalents at the beginning and end of the reporting period.

Cash flows of the organization are not:

– payments related to investing them in cash equivalents (for example, amounts sent from current accounts to deposit accounts);

– proceeds from the repayment of cash equivalents excluding accrued interest (return of money from the deposit to the current account);

– foreign exchange transactions, with the exception of the difference between the Central Bank rate and the bank exchange rate;

– exchange of some cash equivalents for other cash equivalents (excluding losses or benefits from the transaction);

– other similar payments and receipts that change the composition of cash or cash equivalents, but do not change their total amount, including the receipt of cash from a bank account, the transfer of funds from one account of an organization to another account of the same organization.

The cash flow statement shows separately the following cash flows:

– from current operations;

– from investment operations;

– from financial transactions.

In this case, payments and receipts from one transaction may relate to different types of cash flows.

For example:

– payment of interest relates to current operations;

– repayment of the principal amount of the debt refers to financial transactions.

When repaying the loan, both of these parts can be paid in one amount. In this case, the organization divides the single amount into appropriate parts and reflects them separately in the cash flow statement.

The procedure for recording cashorganization flows

According to the rules established by PBU 23/2011, information on cash flows must be reflected in such a way that users of the statements can get an idea of ​​the real financial position and solvency of the company.

Note! In accordance with clause 15 of PBU 23/2011, each essential the type of cash and (or) cash equivalents received by the organization is reflected in the income statement money exchangeseparatelyfrom payments to the organization.

In accordance with paragraph 16 of PBU 23/2011, cash flows are reflected in the report on a consolidated basis when they characterize not so much the activities of the organization as the activities of its counterparties, and (or) when receipts from some persons determine corresponding payments to other persons.

For example:

1. Receipts and outflows of funds from a commission agent or agent in connection with the provision of commission or agency services (with the exception of fees for the services themselves).

2. Indirect taxes (VAT, excise taxes) as part of receipts from buyers and customers, payments to suppliers and contractors and payments to the budget system of the Russian Federation or reimbursement from it;

3. Receipts from the counterparty for reimbursement of utility bills and the implementation of these payments in rental and other similar relationships (re-billing of utility bills).

4. Payment for transport services upon receipt of compensation from the counterparty in the same amount (rebilling of transport costs).

Reflection of VAT amounts in the report

Paragraph 16 of the new PBU calls on organizations to show VAT amounts “collapsed.” This means that we must subtract the amount of “incoming” VAT from the amounts of payments received, and subtract the “outgoing” VAT from the amounts paid. And we indicate the amount of VAT paid to the budget in other expenses.

Since the amounts of income and expenses themselves are “exempt” from VAT, this tax must also be taken into account in income and expenses. This is done this way: from the amount of VAT “outgoing” (the one that we received from buyers), we subtract the VAT paid to the budget and the VAT “incoming” (the one that we listed). If the result is positive, then it is reflected in other income, if negative - in other expenses.

Such a filling procedure can cause a lot of difficulties for an accountant if the organization has a busy cash flow, different VAT rates, export transactions and transactions not subject to VAT. When filling out a report, he will no longer be able to rely on the analysis of accounts 50, 51, 52, because from all turnovers it is necessary to “pull out” VAT.

The indicators of the organization's cash flow statement are reflected in Russian rubles.

The amount of cash flows in foreign currency is recalculated into rubles at the official exchange rate of this foreign currency to the ruble, established by the Central Bank of the Russian Federation on the date of payment or receipt.

Note! When filling out the report, please remember that deductible or negative indicators are shown in the report in parentheses(Order of the Ministry of Finance dated July 2, 2010 No. 66n \"On the forms of financial statements of the organization\").

Traffic report metricscash for the previousperiod

In principle, since this type of report is being prepared by a small business for the second time, you will have to fill in the corresponding lines from the previous report. For large businesses that previously filled out similar reports, it’s a little easier. Accountants of such organizations will only have to slightly correct the numbers.

flows from current operations\"

This section contains indicators characterizing the receipts and outflows of funds related to the main activities of the organization (receipts from customers and payments to suppliers).

This section also reflects:

1. Income:

– rent, license payments, royalties, commissions and other similar payments;

– from interest on receivables from buyers (customers);

– from the resale of financial investments;

– other (including positive final balance for VAT).

2. Payments:

– on remuneration of employees;

– income tax;

– interest on debt obligations (except for interest taken into account in the value of investment assets);

– other (including negative final balance for VAT).

3. Balance of cash flows from current operations (receipts from current operations minus payments for current operations).

Receipts from current operations

Receipts – total(line 4110, cell labeled "A") – indicates the total amount of revenue from current operations (calculated as the sum of the lines 4111 –4119 ).

Including:

from the sale of products, goods, works and services(line 4111, cell labeled "B") – indicates the amount of cash and equivalents received to the organization’s current accounts and cash desk (as well as to cash equivalent accounts) for goods, works, services sold (including commissions and agency fees).

These receipts are reflected in the accounting registers in the debit of the following accounts:

50 \"Cashier\";

51 \"Current accounts\";

52 \"Currency accounts\";

– received as compensation for expenses incurred (transport, utilities, etc.).

rental payments, license fees, royalties, commissions and other similar payments (line 4112) – indicates the amount of cash and equivalents received for lease payments, royalties, commissions and other similar payments.

These receipts are also reflected in the debit of accounts 50, 51, 52, 58, 76, minus the amounts:

– indirect taxes (we subtract the amounts of VAT, except for VAT on the amounts of refunds and due to principals and principals);

– received by agents, commission agents, intermediaries due for transfer to principals, principals, clients of intermediaries;

– received as compensation for utility and other expenses incurred.

Note! If, when deducting the above amounts from the amount for income received a negative result, then this amount should be reflected in the lines4121 \"suppliers (contractors) for raw materials, materials, works, services\" and/or4129 \"other payments\".

from resale of financial investments(line 4113 ) – indicates the amount of cash received and equivalents for financial investments purchased for the purpose of resale in the short term (usually within three months).

other supply(line 4119 ) – indicates the amount of other income from the current activities of organizations. Such receipts could be:

– the amount of benefit from the sale/purchase of currency;

– positive balance of VAT payments;

– amount of compensation;

– interest due on receivables from buyers (customers);

– proceeds from the sale of other property (except for the sale of fixed assets);

The amounts of these receipts are reflected according to the same principles as the amounts of receipts from sales in the line 4111 .

Amounts of indirect taxes received by an organization from the budget (for example, VAT refunds) are reflected in this line “collapsed”.

Payments for current transactions

Payments – total(line 4120, cell labeled "B") – indicates the amount of payments for current transactions (calculated as the sum of the lines 4121-4129) . Indicators by line 4120 and by lines 4121-4129 are indicated in parentheses.

Including:

to suppliers (contractors) for raw materials, materials, works, services(line 4121 , cell labeled "G") – indicates the amount of payments to suppliers and contractors for received inventory, work and services related to the current activities of the organization.

50 \"Cashier\";

51 \"Current accounts\";

52 \"Currency accounts\";

58 \"Financial investments\" (in terms of accounting for cash equivalents related to financial investments);

76 \"Settlements with various debtors and creditors\" (in terms of accounting for other cash equivalents);

and are reflected in the statement of cash flows less the following amounts:

– indirect taxes (we deduct the amounts of VAT paid, except for VAT on refunds and VAT related to principals and principals);

– amounts paid by agents, commission agents, intermediaries, due for transfer to principals, principals, clients of intermediaries;

reimbursable expenses (transport, utilities, etc.)

in connection with the remuneration of employees(line 4122 , cell labeled \"D\") – indicates the amount of payments related to the remuneration of employees of the organization (including payments for employees of organizations in favor of third parties).

These payments are reflected in the accounting registers on the credit of the following accounts:

50 \"Cashier\";

51 \"Current accounts\";

52 \"Currency accounts\";

58 \"Financial investments\" (in terms of accounting for cash equivalents related to financial investments);

76 \"Settlements with various debtors and creditors\" (in terms of accounting for other cash equivalents);

interest on debt obligations(line 4123 ) – indicates the amount of payments related to the payment of interest on debt obligations, with the exception of interest included in the cost of the investment asset.

income tax(line 4124, cell labeled "E") – indicates the amount of payments related to the payment of corporate income tax, including advance tax payments (lines 4125-4128 ) – the names of additional lines and the payment amounts corresponding to these names are indicated.

In additional lines, the accountant can reflect, taking into account the level of materiality, payments for current activities that are not taken into account in the amounts of payments on other lines.

Such payments may be payments that cannot be clearly classified.

The amounts of these payments are reflected on the same principles as the amounts of payments to suppliers and contractors for received goods and materials, works and services related to the current activities of the organization in the line 4121 .

other payments(line 4129, cell labeled \”F\”) – indicates the amount of other payments related to the current activities of organizations. Such payments may be:

– the amount of loss from the sale/purchase of currency;

– the amount of loss received during the exchange of cash equivalents;

– negative balance of payments (debt to the budget) for VAT;

– penalties, fines and sanctions paid by the organization under agreements with counterparties;

– bank expenses;

– expenses not included in the previous paragraphs.

The amounts of other payments are reflected on the same principles as the amounts of payments to suppliers and contractors for received inventory, work and services related to the current activities of the organization in the line 4121 .

Amounts of indirect taxes paid by the organization to the budget (for example, VAT) are reflected in this line “collapsed”.

(line 4100 ) – indicates the amount of the difference between receipts from current operations and payments for current operations.

Line 4100 (cell labeled "Z") = line 4110 (cell labeled \”A\”)- line 4120 (cell labeled "B").

If the result is negative, it is indicated in parentheses. Getting a negative result is normal. After all, it shows that this year you spent more money than you received. The most important thing is that your cash balance is not negative (it is indicated on the third page of the report). In our example, this is what happens in 2012 (cell labeled “A” = 1567, cell labeled “B” = 1865). The final cell labeled “Z” turned out to be negative – minus 298.

Filling out the “Cash” sectionflows from investmentoperations\”

In this section, organizations reflect cash flows associated with investment activities - the acquisition, creation or disposal of non-current assets. This section is unlikely to be filled out by representatives of small businesses, but we will still talk about some of the nuances.

The procedure for calculating it is the same as “cash flows for current operations.”

Examples of cash flows from investment transactions:

– payments to suppliers (contractors) and employees of the organization in connection with the acquisition, creation, modernization, reconstruction and preparation for use of non-current assets, including costs of research, development and technological work;

– payment of interest on debt obligations included in the cost of investment assets in accordance with PBU 15/2008;

– proceeds from the sale of non-current assets;

– payments in connection with the acquisition of shares (participatory interests) in other organizations, with the exception of financial investments acquired for the purpose of resale in the short term;

– proceeds from the sale of shares (participatory interests) in other organizations, with the exception of financial investments acquired for the purpose of resale in the short term;

– providing loans to other persons;

– repayment of loans provided to other persons;

– payments in connection with the acquisition of debt securities (rights to claim funds against other persons), with the exception of financial investments acquired for the purpose of resale in the short term;

– proceeds from the sale of debt securities (rights to claim funds against other persons), with the exception of financial investments acquired for the purpose of resale in the short term;

– dividends and similar income from equity participation in other organizations;

– receipts of interest on debt financial investments, with the exception of those acquired for the purpose of resale in the short term.

Filling out the “Cash” sectionflows from financial transactions\"

This section reflects the amounts of cash flows associated with raising financing on a debt or equity basis.

Such operations entail changes in structure and size:

– capital of the organization;

– borrowed funds of the organization.

Examples of cash flows from financial transactions:

– cash contributions of owners (participants), proceeds from the issue of shares, increase in participation shares;

– payments to owners (participants) in connection with the repurchase of shares (participatory interests) of the organization from them or their withdrawal from the membership;

– payment of dividends and other payments for the distribution of profits in favor of the owners (participants);

– proceeds from the issue of bonds, bills and other debt securities;

– payments in connection with the redemption (redemption) of bills and other debt securities;

– obtaining credits and loans from other persons;

– return of loans and borrowings received from other persons.

results

Balance of cash flows for the reporting period(line 4400 , cell labeled \"L\") – indicates the amount obtained by adding:

Balance of cash flows from current operations(line 4100, cell labeled "Z");

Balance of cash flows from investment operations(line 4200, cell labeled “AND”);

Balance of cash flows from financial transactions(line 4300, cell labeled “K”);

Line 4400 = String 4100 + String 4200 + String 4300 .

If the result is negative, it is indicated in parentheses.

In our example, in 2012 it is negative (-298), and in 2011 it is positive (434).

Balance of cash and cash equivalents at the beginning of the reporting period(line 4450 ) – indicates the amount of the balance of cash and cash equivalents at the beginning of the year. This indicator should be linked to the balance sheet line indicator 1250 “Cash and cash equivalents” at the beginning of the year. If these amounts are not equal, then it is necessary to decipher and explain the deviations that have arisen.

Balance of cash and cash equivalents at the end of the reporting period (line 4500) – indicates the amount of the balance of cash and cash equivalents at the end of the year.

This indicator should be linked to the balance sheet line indicator 1250 “Cash and cash equivalents” at the end of the year. If these amounts are not equal, then it is necessary to decipher and explain the deviations that have arisen.

The magnitude of the impact of changes in foreign exchange rates against the ruble(line 4490 ) – indicates the “collapsed” total amount of exchange rate differences arising in connection with the conversion of foreign currency funds and equivalents into rubles.

In our example, the value of the line \”L\” is equal to the value of the line \”Z\”, because We had no investment or financial transactions. Next, we indicate the cash balances at the beginning and end of the year and check the control ratios. The cash balance on the “M” line at the beginning of 2012 is equal to the cash balance at the end of 2011, that is, the value on the “H” line in the 2011 column. And the balance of funds at the beginning of 2011 is indicated in the corresponding column on the line \"M\". In our example it is 24.

The cash balance at the end of the year 2012 is indicated on the line \"Н\" in the corresponding column.

Now let's check the control ratios. Balance at the beginning of the year + cash flow balance (plus or minus) = cash balance at the end of the year.

It turns out that the value in the \"M\" line plus the value in the \"L\" line must be equal to the value in the \"H\" line of the corresponding column

And they, in turn, must coincide with the “cash” line in the balance sheet. If these control ratios are met, then we have filled out the report correctly. It can be handed over.

In order to fill out the report, we advise you to print out the analysis of accounts 50, 51 and 52 from the accounting program - after all, this is where the numbers come from. These accounts reflect cash flows. And by analyzing these accounts, you can see where the money went. Actually, this is what the form is about. Of course, it is not easy. Therefore, the article is loaded with many concepts that may not be familiar to you. But try to understand: once you understand the structure of the form and the procedure for filling it out, it will not seem very complicated to you. I believe in you!

The service allows you to:

1. Prepare a report
2. Generate file
3. Test for errors
4. Print report
5. Send via Internet!

Download the new form of cash flow statement (CFS) for 2018

All forms of financial statements (including the cash flow statement) are approved by Order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n (as amended on March 6, 2018).

Cash flow statement form for 2018

Simplified form of cash flow statement for 2018

In the accounting programs BukhSoft: Enterprise and BukhSoft: Simplified system, as well as Cloud Accounting Bukhsoft Online, the cash flow report 2018 is filled out automatically.

Who must prepare and submit the Cash Flow Statement?

All organizations that maintain accounting records are required to draw up Form 4, except for small enterprises, non-profit organizations and Skolkovo employees. The latter take the ODDS only if without it it is not possible to assess the financial position of the company.

How to correctly fill out Form 4 Cash Flow Statement 2018

According to Order of the Ministry of Finance of Russia dated April 6, 2015 N 57n in Form 4 “Cash Flow Report”, the signature of the Chief Accountant on this report is not required.

All organizations that maintain accounting records are required to draw up Form 4, except for small enterprises, if without it it is possible to assess the financial position of the company, as well as non-profit organizations.

The rules for drawing up Form 4 are prescribed in PBU 23/2011. The cash flow statement reflects the organization's payments and receipts of cash and cash equivalents to the organization (hereinafter referred to as the organization's cash flows), as well as the balances of cash and cash equivalents at the beginning and end of the reporting period.

The organization's cash flows are not:

• payments of funds associated with investing them in cash equivalents;
• cash receipts from the repayment of cash equivalents (excluding accrued interest);
• foreign exchange transactions (excluding losses or gains from the transaction);
• exchange of some cash equivalents for other cash equivalents (excluding losses or gains from the transaction);
• other similar payments to the organization and receipts to the organization that change the composition of cash or cash equivalents, but do not change their total amount, including receiving cash from a bank account, transferring funds from one account of the organization to another account of the same organization.

According to PBU 23/2011, the report is completed in the currency of the Russian Federation, in thousands of rubles. Report indicators that have a negative value are shown in parentheses without the minus sign. Data is also reflected if the indicator needs to be subtracted when calculating the totals.

In some cases, cash flows need to be reflected in the report in a collapsed manner. For example, when they characterize not so much the activities of the organization itself, but the activities of its counterparties, and (or) when receipts from some are associated with payments to others, i.e. displayed minimized:

• cash flows of a commission agent or agent associated with the provision of commission or agency services (except for fees for the services themselves);
• indirect taxes (VAT and excise taxes) as part of receipts from buyers and customers, payments to suppliers and contractors and payments to the Russian budget or reimbursement from it;
• receipts from the counterparty for reimbursement of utility bills and these payments themselves in rental and other similar relationships;
• payment for transportation of goods with receipt of equal compensation from the counterparty.

In particular, with a collapsed reflection of VAT, the cash flow statement indicates the difference between the tax amounts received from partners as part of revenues (as well as from the budget) and the tax amounts transferred to counterparties as part of payments (as well as to the budget).

Consequently, VAT amounts can be reflected in the cash flow statement in the following lines:

• 4119 " Other supply“if in the reporting year the amount of VAT transferred to suppliers, contractors and the budget is less than what was received from buyers, customers and the budget;
• 4129 " Other payments“if in the reporting year the amount of VAT transferred to suppliers, contractors and the budget exceeds what was received from buyers, customers and the budget.

The cash flow statement (form 4) consists of 3 parts:

1. “Cash flows from current operations”;
2. “Cash flows from investment operations”;
3. "Cash flows from financial transactions."

Instructions for filling out and checking the cash flow report in Bukhsoft More details about line-by-line filling out Form No. 4

Part one. Cash flows from current activities

Reflection of receipts

The total value of cash receipts is recorded in the line 4110 and is the sum of the values ​​of lines 4111 - 4119.

In line 4111 the volume of cash receipts, as well as their equivalents, is indicated, both to the organization’s bank account and to the cash desk, in the form of payments for goods and services.

• 50 "Cashier";
• 51 “Current accounts”;
• 52 “Currency accounts”;

In this case, the amounts in the accounts listed above are displayed in the report minus:

• amounts of value added tax, except for VAT calculated on refund amounts;
• amounts received by agents and intermediaries;
• amounts received from reimbursement of expenses.

In line 4112 the amounts received for rent are indicated. These values ​​are shown on invoices without taking into account the VAT amounts that agents receive. Money received from reimbursement of utility bills is not taken into account. If there are negative amounts on line 4112, then they are entered in line 4121 and (or) 4129.

In line 4113 receipts from financial investments that were acquired for subsequent resale are recorded. These revenues are shown only in the amount of economic benefits.

Line 4119 is filled in with data on all other receipts that do not fit the description of the previous lines. For example:

• amounts returned to the cash desk by accountable persons;
• amounts received from the perpetrators or from the insurer as compensation for damage;
• received fines, penalties, penalties for violations of contract terms.

Reflection of payments

All amounts entered in the lines 4120-4129 must be indicated in parentheses.

The amount of all payments made for current transactions is entered in the line 4120 and represent the sum of the values ​​of lines 4121-4129.

In line 4121 payments made to suppliers for raw materials supplied during the reporting period are specified.

Line 4122 contains information about wage payments.

Line 4123 filled in with the amount of payments used to pay interest on debts.

In line 4124 payment of income tax and all advance payments for this tax are recorded.

• 50 "Cashier";
• 51 “Current accounts”;
• 52 “Currency accounts”;
• 58 “Financial investments” (in terms of accounting for cash equivalents related to financial investments);
• 76 “Settlements with various debtors and creditors” (in terms of accounting for other cash equivalents);

For the cash flow balance for the first part of the cash flow statement, line 4100 is used, which includes the difference between receipts from current operations and payments. If the result is negative, it must be indicated in parentheses.

Part two. Cash flows from investment operations

Receipts display

In line 4210 the amount of all revenues that were available in the reporting period from investment operations is recorded. This value is the sum of the data in lines 4211-4219.

In line 4211 income from the sale of non-current assets is indicated. The amount is indicated without VAT.

These receipts can be displayed in the following accounts:

• 50 "Cashier";
• 51 “Current accounts”;
• 52 “Currency accounts”;
• 58 “Financial investments” (in terms of accounting for cash equivalents related to financial investments);

Line 4212 contains information about proceeds from sales of shares.

String 4213 fill in with data on receipts of funds for the repayment of loans and amounts received as a result of the sale of bills.

To line 4214 data on dividends and interest received on securities is entered.

Line 4219 contains data on all other receipts.

Payment display

All amounts entered in lines 4220, 4221, 4229 must be indicated in parentheses.

Line 4220 contains the total value of lines 4221-4229, which is enclosed in parentheses.

String 4221 filled in with payment data for the acquisition of non-current assets. The amount is indicated without VAT.

These payments may appear on the following accounts:

• 50 "Cashier";
• 51 “Current accounts”;
• 52 “Currency accounts”;
• 58 “Financial investments” (in terms of accounting for cash equivalents related to financial investments);
• 76 “Settlements with various debtors and creditors” (in terms of accounting for other cash equivalents).

In line 4222 the amount of previously acquired shares is indicated.

Line 4223 used for payments intended for the issuance of interest-bearing loans, the purchase of bills, as well as the right of claim against third parties.

In line 4224 the amount of interest paid is indicated.

Line 4229 - this is data on all other payments not included in the previous paragraphs.

Part three. Cash flows from financial transactions

Receipts display

Line 4310 filled with the sum of lines 4311-4319.

The breakdown of income from an organization's investment activities includes loans, borrowings, as well as an increase in the company's authorized capital and the issue of shares.

Payment display

To line 4320 The sum of lines 4321-4329 is entered.

Line 4321 filled in with payments to owners who left the company from whom their shares and interests were purchased.

In line 4322 dividend payments to current participants are indicated.

In line 4323 show the amount of payments to repay bills, repay credit and borrowed funds.

To line 4329 the amounts of other payments that are not suitable for entry in lines 4321-4328 are entered.

Line 4300 should show the balance of cash flows from financial and investment activities, i.e. The difference in the amounts of funds received and payments made in the third part of Form 4 is indicated.

The totals for the reporting period are entered in lines 4400-4490.

To line 4400 The final balance for the reporting period is included, i.e. the sum of the row values ​​4100, 4200 and 4300.

In line 4450 indicates the amount of cash balance at the beginning of the reporting period.

To line 4500 data on the cash balance at the end of the reporting period is entered.

And finally the line 4490 contains the total amount of exchange rate differences resulting from the conversion of foreign currency into rubles.