In 2017, it is necessary to take care of the filling in the movement report money For 2016. Who should give a report? What is the purpose of the report? How does the report filling with PBU and which lines characterize the state of the company? How to allocate VAT and NDFL? Let's deal with and form a fill sample.

Purpose and report form

Who should pass

To compile a report on cash flow for 2016 and to hand over to IFTS, all organizations leading accounting are required. At the same time, the report is entitled to have the right to organizations that have the right to apply simplified forms accounting and reporting. For example, small enterprises (part 4-5 of Art. 6 of the Law of December 6, 2011 No. 402-FZ, paragraph 6 of the Order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n). Cm. " ".

What to include in the report

In the cash flow report, it is necessary to summarize information about the company's three activities in 2016: current, investment and financial. For each such type of activity in the report provides its section:

"Cash flows from current operations";
"Cash flows from investment operations";
"Cash flows from financial operations».

For each group, highlight how many cash and how much decreased, as well as the result of such receipt and spending for reporting period (P.P. 12 and 13 PBU 23/2011).

The remains of funds at the beginning and end of 2016 will determine the organization as a whole on the organization, taking into account branches and representative offices. 2016 indicators reflect in comparison with similar data for 2015.

Instructions for filling

The procedure for the formation of a cash flow report for 2016 is marked in PBU 23/2011, approved. Order of the Ministry of Finance of Russia of 02.02. 2011 No. 11n. To fill out a report in accordance with these rules, it is necessary, if in the accounting statements for 2016 you are reporting the cash flow (Oods) in the IFTS.

Note that a report on cash flow in 2016 may be required not only for passing the inspection. In 2017, it is also fill it, for example, for banks, founders or Rosstat bodies. In such situations in obligatory Follow the rules of PBU 23/2011 is not necessary. Just adhere to the general requirements for the formation of accounting reporting that are spelled out in PBU 4/99. And this will be enough.

In ODD, it is not necessary to reflect the movement of money inside the company - for example, cash revenue to the current account (clause 6 of PBU 23/2011).

Beginner accountants may not be easy to fill out a cash flow report from the first time. Moreover, it is not easy to find a normal cheat sheet that would decipher the algorithm for filling the Oods for 2016 "for teapots". Therefore, we believe to refer to the recommendations of the experienced accountants. Here, for example, two of them:

To make it easier to fill out ODD, in the accounts of 50 "Cashier", 51 "Current accounts", 52 "Currency Accounts" logically organize analytical accounting by the terms of cash flow. To this end, make separate subconto in all types of receipts and payments that are mentioned in the cash flow rate for 2016 and are found in the organization's activities. So, let's say, to fill the line 4122 "Payments in connection with the wage of workers" you can start a subconto with the same name.

VAT, received from buyers, paid to suppliers and listed in the budget, must be shown in the report on cash flow for 2016 coated (paragraph 16 of PBU 23/2011). So it would be nice to in your cloud accounting program Or the service of these amounts of VAT were taken into account separately. If there is no such accounting in the program, then when filling out ODDs, you will have to manually "eliminate" VAT from the total amounts of income and payments.

VAT amounts may be reflected in the cash flow report on the rows:

4119 "Other arrivals", if in the reporting year the amount of VAT listed by suppliers, contractors and budget, less than those received from buyers, customers and from the budget;
4129 "Other payments", if in the reporting year the amount of VAT listed by suppliers, contractors and the budget exceeds the one from buyers, customers and budget.

Defining data indicators, take into account the amount of VAT paid (received) in connection with investment and financial transactions (sub. "B" of paragraph 16, paragraph 12 of PBU 23/2011).

Rolled data: how to show in Oods

Separate cash flows need to be shown in the 2016 report rolled out. For example, if they characterize not so much organization of the organization, how much the activities of its counterparties, and (or) when the receipts from some are related to the payments to others. So, in particular, in the rolled form you need to show (p. 16 PBU 23/2011):

receipts from a commissioner or agent related to the provision of commission or agency services (except for fees for the services themselves);
indirect taxes (VAT and excise taxes) as part of earnings from buyers and customers payments to suppliers and contractors and payments to the budget of the Russian Federation or compensation from it;

Deposits in the report

The procedure for reflection of deposits in the 2016 cash flow report depends on whether the contribution is cash equivalent or not.

A variation of cash equivalents can be open to demand deposits and deposits for up to three months. However, in the report on cash flow in 2016, it is not necessary to show (paragraph 6 of PBU 23/2011):

transfer of funds from the company's current account to the deposit account;
admission of money from a deposit account for a settlement firm (except percentage).

If the deposit is not determined in the cash equivalent, then deposit account Show:

or in the "Cash flows from current operations" on line 4113 "from the resale of financial investments" and 4121 "Suppliers (contractors) for raw materials, materials, works, services";
or in the section "Cash flows from investment operations" on line 4213 "From the return of loans provided, from the sale of debt valuable papers (Rights Requirements for cash to other persons) "and 4223" In connection with the acquisition of debt securities (the rights of money requirements for other persons), the provision of loans to other persons. "

Interest on deposits

If the deposit is a monetary equivalent, then interest will reflect in the section "Cash flows from current operations" on line 4111 "from the sale of products, goods, works and services".

Interest on the deposit that is not a monetary equivalent, reflect in the cash flow rate for 2016:

either in the section "Cash flows from current operations" on line 4111 "From the sale of products, goods, works and services". If interest came in one reporting period, cash flows show coaching;
either in the section "Cash flows from investment operations" on line 4214 "dividends, interest on debt financial investments and similar revenues from equity participation in other organizations."

Row 4490: Changing Currency Course

If the organization is leading cash payments In the currency, the amounts of payments or income must be translated into rubles. To do this, recalculate foreign currency in rubles at the official rate at the date of payment. When there are quite a lot of homogeneous operations in foreign currency in foreign currency, and the official course of this currency changed slightly, and can be applied to recalculate middle Course For a month (either for a shorter period) - paragraph 6 of PBU 3/2006.

The difference that turned out as a result of recalculation cash streams Organizations and cash balances in foreign currency on courses for different dates, reflect the report separately from current, investment and financial flows. Show it as the effect of changing the course foreign currency In relation to the ruble on line 4490 of the cash flow report for 2016.

What to do with ndfl

NDFL, held from wages Employees, in the Cash Movement Report for 2016, reflect along with the amount of wages, from which it has been retained (annex to the letter of the Ministry of Finance of Russia dated January 29, 2014 No. 07-04-18 / 01). What section to reflect these amounts? This will depend on whether the remuneration of employees of the organization is connected with ordinary activitiesbringing revenue - current activities (para. 1 p. 9 PBU 23/2011), or, for example, with the acquisition or modernization of fixed assets - investment activities (para. 1 p. 10 PBU 23/2011).

If we are talking about current activities, then the NDFL show in the "payments" on line 4122 "In connection with the work of workers' payments" section "Cash flows from current operations" (paragraph 9 of PBU 23/2011).

When the remuneration of workers belongs to the investment activity of the organization, then the amount of NDFL will reflect in the "payments" on line 4221 "in connection with the acquisition, creation, modernization, reconstruction and preparation for the use of non-current assets" (PP.a paragraph 10 of PBU 23 / 2011).

In case the NDFL is retained from income paid to the owners of the organization, the tax must be reflected in the "payments" on line 4322 "At the payment of dividends and other payments on the distribution of profits in favor of owners (participants)", i.e. in cash flows from financial transactions (PP.V. 11 PBU 23/2011).

Alimony

The transfer of the reduced amounts of alimony is not a salary payment, so these amounts are shown as part of other payments on line 034 of the cash flow report

Insurance premiums: In which group to attribute

The amounts of insurance premiums in the funds are reflected in the report on cash flow for 2016 in the section "Cash flows from current operations" under the group of articles "in connection with the wage of workers".
We note that in the specified section of payment payments to workers are reflected in the amount of the amounts to be deduced from the remuneration of employees of the amount, for example, NDFL, payments for executive sheets (Annex to the letter of the Ministry of Finance of Russia dated January 29, 2014 No. 07-04-18 / 01).

If there was a refund

Which line of the cash flow report to reflect the amount of funds received from buyers? Cash flows are reflected in the report on the flow of funds rolled in cases where they characterize the activities of the organization, how much the activities of its counterparties, and (or) when the receipts from some persons determine the corresponding payments to other persons (paragraph 16/231). Therefore, in our opinion, the refund must be reflected rolled, i.e. Arrival from buyers minus the amount of return.

Example report

Of course, with the last completion of the report on the financial results for 2016, various kinds of complexity and new questions are possible. Let us give a sample of the completed report on the financial results for 2016, which will be surrendered in 2017. Suppose that from January 1 to December 31, 2016 such operations were held on account:

Operation	Corresponding account	Amount, rub.
They received money from buyers for goods (including 18% VAT)	To 62.1	236000
Listed money to suppliers for goods (including 18% VAT)	D 60.1.	118000
They received money from the sale of OS (including VAT 18%)	To 62.1	59000
Listed salary	D 70.	50000
Listed NDFL	D 68.1.	8000
Listed contributions	D 69.	15000
VAT listed	D 68.2.	10000
Listed income tax	D 68.4.	7000
Recluded Credit	By 66.	1000000
Listed interest on loan	D 66.	50000
Returned credit	D 66.	1000000
Received money from selling your own bill	By 66.	250000
Listed money for the purchase of NMA (without VAT)	D 60.1.	100000
The borrower returned the loan	To 58-3.	150000

Then an example of the filled calculation will look like this:

You can also familiarize yourself with another model of completing the cash flow report for 2016 in Word format:

Relationship of balance and report

Some indicators of the cash flow report for 2016 must be linked to, that is, they must coincide with the accounting balance sheets for 2016. The intercourse is explained in the table so that you can check the sections of your Oods. Tax inspections Special programs are used to check and compare the report.

Balance sheet		Cash Movement Report
II. Current assets
row 1250 "Cash and cash equivalents"	count "At the end of the reporting period"	row 4500 "The balance of cash and cash equivalents at the end of the reporting period", Count "During the reporting period"
row 1250 "Cash and cash equivalents"	count "December 31 of the previous year"	row of 4450 "The balance of cash and cash equivalents at the beginning of the reporting period", the graph "During the reporting period" is equal to the line 4500 "The balance of cash and cash equivalents at the end of the reporting period", Count "Over the previous year"

According to paragraph 1 of Art. 834 of the Civil Code of the Russian Federation under the contract bank deposit (Deposit) The organization places funds on a deposit account in a bank, and the Bank undertakes to return the amount of the contribution and pay interest on it under conditions and in the manner prescribed by the Treaty.

If the banking deposit agreement (deposit) is on the terms of issuing a deposit on the first requirement, then such a contribution is called contribution to demand. If the contract provides for the return of the deposit after a certain period, then such a contribution is called term deposit (clause 1, Art. 837 of the Civil Code of the Russian Federation).

According to paragraph 3 of PBU 19/02 deposit deposits in credit organizations refer to financial investments. At the same time, financial investments with the term of circulation (repayment) for more than 12 months after the reporting date relate to long-term financial investments, and with the term of appeal (repayment) no more than 12 months after the reporting date - to short-term financial investments.

long-term Financial investments are reflected in the section "Cash flows from investment operations". Placing money on a deposit account (Debit 55.3 Credit 51) is reflected in the "Other payments" line (Row code 4229) or by the fitted line in case of an indicator. Return of funds from a deposit account to the current account (Debit 51 Credit 55.3) is reflected in the "Other arrivals" line (Row code 4219) or in the fitted line in case of the materiality of the indicator. The resulting interest on the placement of funds in the bank deposit (deposit) for a period of 12 months is reflected on the line "Receipt of interest on debt financial investments" (Row code 4214).

In the report on the movement of cash operations with short-termfinancial investments are reflected in the section "Cash flows from current operations". Transfer of funds on urgentbank deposit (deposit) for a period of no more than 12 months is reflected in the "Other payments" line (line 4129), and in the case of the materiality of the indicator - on the fitted line. Refund of cash with urgentbank deposit (deposit), as well as interest obtained, reflected on the "Other receipts" line (Row code 4119), and in the case of the materiality of the indicator - on the fitted line.

To reflect in the report on the movement of cash banking deposits (deposit) poste restantethe rules set by PP applies. 5 and 6 PBU 23/2011. Deposits to demand Refer to cash equivalents. Transfer of funds to cash equivalents (from the current account on the deposit account), as well as back (from a deposit account to the current account) are not cash flows and, therefore, do not reflect In the cash flow report, with the exception of accrued interest. The percentages obtained to the current account should be reflected in the "other receipts" line (Row code 4119), and in the case of the exponentiality of the indicator - on the fitted line.

2011, cash flows of an organization that can not be uniquely classified in accordance withpoints 8.- 11 Provisions are classified as cash flows from current operations..

Receipts from current operations

Arrivals - just (line 4110 ) - indicates the total amount of income from current operations (calculated as the amount of strings 4111 -4119 ).

Including:

from sales of products, goods, works and services (line 4111 ) - indicates the amount of cash and equivalents for settlement accounts and at the office of the organization (as well as on accounting accounts for cash equivalents) for realized goods, work, services (including commissions and agency remuneration).

50 "Cassa";
51 "Settlement accounts";
52 "Currency Accounts";

received by agents, commissions, intermediaries due to the transfer of commitments, principles, to clients of intermediaries;

rental payments, license payments, royalties, commissions and other similar payments (line 4112 ) - It is indicated by the amount of funds received and equivalents in pivy, commission and other similar payments.

These receipts are also reflected in 50, 51, 52, 58, 76, minus amounts:

indirect taxes (deduct the amount of VAT, except for VAT with the amount of compensation and the commitments due, principles);
obtained at the expense of compensation of communal and other expenses.

Note: If, when you deduct the above amounts from the amount of income received negative Result, then this amount should be reflected on the rows 4121 « suppliers (contractors) for raw materials, materials, works, services »and / or 4129 "Other payments".

from the resale of financial investments (line 4113 ) - indicates the amount of funds received and equivalents on financial investments purchased with the aim of resale in the short term (as a rule, within three months).

Note: In accordance with paragraph 13 of PBU 23/2011, cash flows are reflected in the cash flow report. rolled out In cases where they differ in a rapid turnover, large sums and short returns.

Thus, revenues from financial investments are shown only in the amount of economic benefits received by the organization (the total amount of income less than the amounts spent on the acquisition of realized financial investments).

(strings 4114 - 4118 ) - indicate the names of additional lines and the amount of income corresponding to these items.

In additional lines, the accountant can reflect, taking into account the level of materiality, receipt of current activities, not taken into account in the amount of income on other rows.

Such receipts may be those arrivals that cannot be classified unambiguously.

4111 .

other supply (line 4119 ) - indicates the amount of other revenues from the current activities of organizations. Such receipts can be:

sales benefits from sales / purchase currency;
positive balance of payments on VAT;
the amount of refund;
interest due to receiving customer receivables (customers);
revenues from the sale of other property (with the exception of the sale of fixed assets);

The amounts of these receipts are reflected in the same principles as the amount of income from the implementation of the line 4111 .

The amounts of indirect taxes obtained by the organization from the budget (for example - VAT reimbursement) are reflected in this line "rolled".

Payments on current operations

Payments - just (line 4120 ) - indicates the amount of payments for current operations (calculated how the amount of strings 4121 -4129 ). Row indicators 4120 and on strings 4121-4129

Including:

suppliers (contractors) for raw materials, materials, works, services (line 4121 ) - indicates the amount of payments to suppliers and contractors for the obtained TMC, work and services related to the organization's current activities.

50 "Cassa";
51 "Settlement accounts";
52 "Currency Accounts";
58 " Financial investments"(In terms of accounting for cash equivalents relating to financial investments);
76 "Calculations with different debtors and creditors" (in terms of accounting of other cash equivalents);

and they are reflected in the cash flow report less than the following amounts:

in connection with the work of employees (line 4122 ) - It is indicated by the amount of payments related to the benefit of employees of the organization (including payments for employees of organizations in favor of third parties).

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

50 "Cassa";
51 "Settlement accounts";
52 "Currency Accounts";
58 "Financial investments" (in terms of accounting for cash equivalents relating to financial investments);
76 "Calculations with different debtors and creditors" (in terms of accounting of other cash equivalents);

interest on debt obligations (line 4123 ) - It is indicated by the amount of payments associated with the payment of interest on debt obligations, with the exception of interest included in the cost of the investment asset.

profit tax (line 4124 ) - It is indicated by the amount of payments associated with the payment of organizations, including tax, except for the income tax directly related to the organization's investment or financial operations.

(strings 4125-4128 ) - indicate the names of additional lines and the amount of payments corresponding to these items.

In additional lines, an accountant can reflect, taking into account the level of materiality, payments on current activities, not taken into account in the amount of payments on other rows.

Payments can be payments that cannot be classified unambiguously.

The amounts of these payments are reflected in the same principles as the amount of payments to suppliers and the contractor for the obtained TMC, work and services related to the current activities of the organization's organization 4121 .

other payments (string 4129 ) - indicates the amount of other payments associated with the current activities of organizations. Such payments can be:

amounts loss from the sale / purchase currency;
amounts of loss obtained in the exchange of cash equivalents;
negative balance of calculations (debt to budget) on VAT;
payments paid by the Organization, fines and sanctions under contracts with counterparties.

The amounts of other payments are reflected in the same principles as the amount of payments to suppliers and the contractor for the obtained TMC, work and services related to the current activities of the organization's organization 4121 .

The amounts of indirect taxes paid by the Organization to the budget (for example - VAT) are reflected in this line "rolled".

Balance cash flows from current operations (line 4100 ) - indicates the amount of the difference between arrivals from current operations and payments for current operations.

Line 4100 \u003d String 4110 - line 4120.

1. Filling out the section "Cash flows from investment operations".

In this section, organizations reflect cash flows related to investment activities - acquisition, creation or disposal of non-current assets.

In accordance with paragraph 10, PBU 23/2011, information on cash flows from investment operations shows the accounting reports of the organization the cost of the cost of the organization carried out to acquire or create non-current assets providing cash arrivals in future.

Examples of cash flows from investment operations:

payments to suppliers (contractors) and employees of the organization in connection with the acquisition, creation, modernization, reconstruction and preparation for the use of non-current assets, including the costs of research, experimental and technological work;
payment of interest on debt obligations included in the cost of investment assets in accordance with PBU 15/2008;
receipts from the sale of non-current assets;
payments in connection with the acquisition of shares (participation) in other organizations, with the exception of financial investments purchased with the aim of resale in the short term;
receipts from the sale of shares (share of participation) in other organizations, with the exception of financial investments acquired for the purpose of resale in the short term;
providing loans to other persons;
return of loans provided to other persons;
payments in connection with the acquisition of debt (rights requirement of funds to other persons), with the exception of financial investments purchased with the aim of resale in the short term;
receipts from the sale of debt securities (the rights of cash requirements for 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;

advanced interest on debt financial investments, with the exception of the resale purchased in the short term.

Receipts from investment operations

Arrivals - just(line 4210 ) - indicates the total amount of income from investment operations (calculated as the amount of strings 4211 -4219 )

Including:

from the sale of non-current assets (except financial investments)(line 4211 ) - indicates the amount of cash receipts and their equivalents related to the implementation of non-current assets.

For example, revenues from implementation:

fixed assets;
intangible assets;
capital investments in fixed assets (including in the form of unfinished construction);
r & D results.

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

50 "Cassa";
51 "Settlement accounts";
52 "Currency Accounts";
58 "Financial investments" (in terms of accounting for cash equivalents relating to financial investments);
76 "Calculations with different debtors and creditors" (in terms of accounting of other cash equivalents);

and they are reflected in the cash flow report less than the following amounts:

indirect taxes (deduct the amount of VAT, except for VAT with the amount of compensation and the commitments due, principles);
received by agents, commissions, intermediaries due to the transfer of commitments, principles, to clients of intermediaries;
obtained at the expense of compensation of costs (transport, communal, etc.).

from the sale of shares (share of participation) in other organizations(line 4212 ) - indicates the amount of revenues from the sale of shares and shares in authorized capital other organizations.

from the return of the loans provided, from the sale of debt securities (the rights of money requirements for other persons) (string 4213 ) - indicates the amount of income:

from refunds previously provided interest loans (excluding interest received);
from the implementation of bills and bonds (excluding interest received);
from transferring previously acquired rights to third parties.

dividends, interest on debt financial investments and similar revenues from equity participation in other organizations (string 4214 ) - indicates the amount of dividend receipts, other types of payments due to shared participation In other organizations, as well as the amounts of interest received on debt securities and provided to other organizations of loans.

other supply(line 4219 ) - indicates the amount of other revenues related to the investment activities of the organization, for example - revenues from participation in joint activities.

Investment Operations Payments

Payments - just(line 4220 ) - indicates the amount of payments on investment operations (calculated how the amount of strings 4221 -4229 ). Row indicators 4220 and on strings 4221-4229 point in parentheses.

Including:

in connection with the acquisition, creation, modernization, reconstruction and preparation for the use of non-current assets (string 4221 ) - indicates the amount of payments to counterparties, as well as payments to employees of the Organization related to the acquisition, creation, modernization, reconstruction and preparation for the use of non-current assets.

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

50 "Cassa";
51 "Settlement accounts";
52 "Currency Accounts";
58 "Financial investments" (in terms of accounting for cash equivalents relating to financial investments);
76 "Calculations with different debtors and creditors" (in terms of accounting of other cash equivalents);

and they are reflected in the cash flow report less than the following amounts:

indirect taxes (deduct the amount of VAT paid, except for VAT with the amount of compensation and VAT relative to the commitments, principles);
paid by agents, commissions, intermediaries of the amounts due to the transfer of committees, principles, to clients of intermediaries;
recoverable expenses (transport, communal, etc.).

in connection with the acquisition of shares (participation) in other organizations(line 4222 ) - indicates the amount of payments related to the acquisition of shares and shares in the authorized capital of other organizations.

in connection with the acquisition of debt securities (the rights of funds for cash to other persons), providing loans to other persons (string 4223 ) - indicates the amount of payments directed:

for the provision of interest loans;
for the purchase of bills and bonds;
on the acquired rights, the requirements for third parties.

interest on debt obligations included in the cost of investment asset(line 4224 ) - indicates the amount of paid interest relating to an increase in the cost of an investment asset.

other plates(line 4229 ) - indicates the amount of payments:

on income tax from investment operations (if possible its correct definition);
aimed at deposits into joint activities;
other payments related to the organization's investment operations.

Saldo cash flows from investment operations(line 4200 ) - indicates the amount of the difference between receipts from investment operations and payments for investment operations.

Line 4200 \u003d String 4210 - line 4220.

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

An example of filling out a cash flow rate report 1.

1. Filling the section "Cash flows from financial transactions".

The section "Cash flows from financial transactions" reflects the amounts of cash flows associated with attracting financing on a debt or equity basis.

Such operations entail changes in structure and quantity:

capital capital;
borrowed funds organizations.

Examples of cash flows from financial transactions:

monetary deposits of owners (participants), receipts from the issue of shares, increasing the share of participation;
payments to owners (participants) in connection with the repurchase of shares (share participation) of the organization or their exit from the participants;
payment of dividends and other payments on the distribution of profits in favor of owners (participants);
receipts from the issue of bonds, bills and other debt securities;
payments in connection with the repayment (redemption) of bills and other debt securities;
obtaining loans and loans from other persons;
return of loans and loans derived from other persons.

Receipts from financial transactions

Arrivals - just(line 4310 ) - indicates the total amount of income from financial transactions (calculated as the amount of strings 4311 -4319 )

Including:

getting loans and loans(line 4311 ) - indicates the amount of cash receipts and their equivalents as loans and loans (including income on interest-free loans).

monetary deposits Owners (participants)(line 4312 ) - indicates the amount of monetary deposits of owners (participants) of an organization that do not lead to an increase in the share of participation.

from the issue of shares, increasing the share of participation(line 4313 ) - indicates the amount of receipts received on payment:

shares of the organization (its shareholders);
share in the authorized capital of the organization (its founders);
additionally placed shares;
additional monetary deposits leading to an increase in the share of participation.

from the issue of bonds, bills and other debt securities, etc.(line 4314 ) - indicates the amount of income from payment:

issued by the organization of bills;
bond emissions;
other debt securities.

other supply(line 4319 ) - indicates the amount of other revenues related to the financial operations of the organization.

Financial Operations Payments

Payments - just(line 4320 ) - indicates the amount of payments for financial transactions (calculated as the amount of strings 4321 -4329 ). Row indicators 4320 and on strings 4321-4329 point in parentheses.

Including:

owners (participants) in connection with the repurchase of their shares (participation) of the organization or their exit from the participants (string 4321 ) - indicates the amount of payments:

valid value shares (part of the share) of the participant / its creditors / heirs / legal successors;
for its own shares, redeemed from shareholders (their heirs, successors).

on the payment of dividends and other payments on the distribution of profits in favor of owners (participants)(line 4322 ) - indicates the amount of actual payouts of dividends and other amounts associated with the distribution of profits in favor of owners (participants).

in connection with the repayment (ransom) of bills and other debt securities, return loans and loans(line 4323 ) - indicates the amount of payments aimed at repaying debt obligations (loans, loans, own bills and other debt) except for the amounts paid percentage.

other plates(line 4329 ) - indicates the amount of other payments related to the financial operations of the Organization. In this line, for example, leasing payments paid by the Organization may be reflected.

Saldo cash flows from financial transactions(line 4300 ) - indicates the amount of the difference between receipts from financial transactions and financial transactions payments.

Line 4300 \u003d String 4310 - line 4320.

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

1. Resulting data.

Cash flow balance for the reporting period(line 4400 ) - indicates the amount obtained by addition:

Balance of cash flows from current operations (string 4100 );
Cash flow balance from investment operations (string 4200 );
Salt cash flows from financial transactions (string 4300 );

Line 4400 \u003d String 4100 + String 4200 + String 4300 .

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

The balance of cash and cash equivalents at the beginning of the reporting period(line 4450 ) - indicates the amount of cash balances and cash equivalents at the beginning of the year.

This indicator must be linked to the account balance sheet of 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 arising.

The balance of cash and cash equivalents at the end of the reporting period(line 4500 ) - indicates the amount of cash balances and cash equivalents at the end of the year.

This indicator should be linked to the indicator of the accounting balance sheet 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 arising.

The magnitude of the impact of changes in the foreign currency rate in relation to the ruble(line 4490 ) - It is indicated "rolled" the final amount of course differences arising in connection with recalculation of currency cash and equivalents.

The amount of difference is defined as follows:

The magnitude of the impact of a change in the course of foreign currency in relation to the ruble \u003d total amount of positive exchange rate differences for the reporting year is the total amount of negative course differences for the reporting year.

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

Data to determine the final balance of exchange differences is reflected in the accounting account 91 "Other income and expenses".

An example of filling out a report on the cash flow rate 2.

1. Accounting policy.

IN accounting policies Organizations for accounting purposes need to be reflected in the following information:

1. The level of materiality and the procedure for its calculation (for example - 15% of the articles of the cash flow).

2. The procedure for separating monetary equivalents from other financial investments.

3. Classification methods (followed by reflection in the report on cash flow) cash flows not specified in paragraphs 9 - 11 PBU 23/2011.

4. The methodology of recalculation in the rugs of cash flows in foreign currency.

5. The procedure for the minimized presentation of cash flows.

6. Other explanations required for understanding the information provided in the cash flow report.

Information on cash flow provides users with the opportunity to assess the organization's ability to generate money and evaluate its needs for money. Requirements for the presentation of information on cash flow and the disclosure of relevant information established IFRS (MS) 7 "Report on cash flow".

Must submit for the period by classifying them by operating, investment and financial activities.

The classification of flows by categories of activity ensures the presentation of information that allows users to assess the influence of each type of activity on the company's financial position and the amount of funds (and their equivalents). This information may also be used to analyze the link between the specified business categories.

The same operation can lead to the formation of cash flows that will be classified in different ways.

Operating activities

The amount of money arising from operating activities is the most important indicator whether it creates this category Activities are sufficiently funds for repayment of loans, hence the company's productive ability, dividend payments (and implementing new investments) without the involvement of external sources of financing.

When predicting cash flows on operating activities presents the value of information about the individual components in conjunction with other information.

Cash flows on operating activities are formed mainly during the main activity that creates the company's revenue. Thus, they are usually the result of operations affecting education net profit.

Examples of cash flows on operating activities can be:

receipts from the sale of goods and the provision of services;
receipts of rental payments for the provision of rights, remunerations, commission and other types of revenues;
payments to suppliers of goods (and services);
payments to employees (and on their behalf);
receipts and payments of insurance companies on insurance premiums, claims, at the rental and other types of insurance policies;
payments (or compensation) of income taxes, other than financial or investment activities;
receipts (and payments) under contracts for the implementation of commercial (or exchange) operations.

As a result of some operations, such as the sale of a production facility may occur financial resultswhich is included in pure profits. However, the relevant cash flow refers to investment activities.

Companies specializing in securities operations will reflect them as reserves purchased for the purpose of resale. Cash flows formed as a result of securities purchase and sale operations are classified as operating activities. As for other companies, it will be either investment activities or cash equivalents.

Advancement of funds and the provision of loans by financial institutions is usually classified as operating activities, as they relate to the main activity that creates the company's revenue.

Investment activities

A separate disclosure of information on cash flows on investment activity reflects the scale of the costs of resources intended to create in the future of income and cash flows.

Examples of cash flows on investment activities can be:

payments to acquire fixed assets, intangible assets and other non-current assets. These include payments related to the capitalization of the cost of development and construction of fixed assets in a business method;
receipts from the sale of fixed assets, intangible assets and other non-current assets;
payments for the acquisition of shares or debt tools of other companies, as well as shares in joint ventures (with the exception of such tools that act as equivalents of cash or tools for committing commercial (or exchange) operations);
revenues from the sale of shares (or debt instruments) of other companies, as well as shares in joint ventures (with the exception of such tools that act as equivalents of cash or tools for committing commercial (or exchange) operations);
advancement (or lending) of other Parties (with the exception of similar operations carried out by financial institutions);
revenues to repay the advanced amounts or loans provided to other Parties (with the exception of similar operations carried out by financial institutions);
payments on futures, forward, optional treaties and swaps (with the exception of contracts concluded in order to commit commercial or stock operations, or payments relating to financial activities).

Financial activities

A separate disclosure of information on funds for financial activities is necessary to predict monetary requirements from those who provide the Captain company.

Examples of cash flows for financial activities can be:

income from the issue of shares or the release of other equity tools;
payments to owners when redeeming or repaying stock shares;
receipts from the issue of bonds, bills, mortgages, loans, as well as other short-term or long-term debt instruments;
payments to repayment of loans;
payments to the tenant to repay the obligations on financial leases.

The company should compile a report on cash flow in terms of submission of cash flows on operating activities, using:

direct method In accordance with which information is revealed on the main classes of gross revenues and gross payments; or
indirect method In accordance with which net profit is adjusted, taking into account the influence of non-monetary operations, deferred (or accrued) amounts on the past (or future) receipts of cash on operating activities, as well as income (or expense) articles related to cash flows on investment or financial Activities.

Methods for drawing up a cash flow report on operating activities are reflected in Table. one.

Companies are recommended in the cash flow statement to reflect cash flows on operating activities based on direct methodSince this method provides the presentation of the information that the indirect method does not allow.

Table 1. Methods for making a cash flow report

Direct method

Indirect method

Information on the main types of gross revenues and payments, which can be obtained are revealed:

either from accounting data;
either by adjusting sales and their costs, taking into account:
changes in reserves, operating accounts and receivables for the reporting period;
other non-monetary articles;
other articles leading to investment or financial cash flows

Profit (loss) for the reporting period is adjusted with:

results of non-monetary operations;
any deferment or charges regarding operational cash receipts or payments relating to past or future periods;
articles of income and expenses related to investment or financial cash flows

In accordance with the direct method, information on the main classes of gross flow and gross payments can be obtained:

from account registers;
by adjusting revenue indicators, cost costs (for financial organizations - percent and similar types of income, interest expenses and similar types of expenses), as well as other articles in the statement of total income, taking into account:
changes in indicators of stocks, receivables and accounts payable by operating activities;
other non-monetary articles;
other articles, whose movement is associated with investment or financial activities.

Alternatively, net cash flow on operating activities can be presented using an indirect method, by reflecting revenue and expenses on the statement of total income, as well as changes for the reporting period of reserves, receivables and accounts for operating activities.

The company must submit gross receipts and cash payments separately on investment and financial activities, with the exception of cash flows reflected rolled.

The following cash flows on operating, investment or financial activities can be submitted in the reporting in the collapse:

receipts and payments on behalf of customers when cash flow in more than Reflects the client's activities, rather than the company itself. Examples of such income and payments can be:
acceptance (and payment) by banking Deposit on demand;
financial funds intended investment company for clients;
rental fee collected on behalf of the property owners (and paid) to them;
receipts and payments on articles characterized by high turnoverness, large sums and a short maturity. Examples of such receipts and payments include advance payments (and repayment) by:
the principal amount of debt in calculating customers with credit cards;
acquisition and sale of investments;
other short-term loans, for example, the repayment period of which does not exceed 3 months.

Cash flows arising in the course of each of the activities listed below the activities of the Financial Institute may be minted:

receipts and payments associated with acceptance (and payments) on deposits with a fixed maturity;
placement (and closing) of deposits in other financial institutions;
advance payments and loans provided to customers (and repaying such advance payments and loans).

Indicators of the Monetary Movement Report

Cash - The most liquid category of assets, which provides the organization the greatest degree of liquidity. In the process of implementing all types of financial and economic operations The organization generates cash flow in the form of their receipt or spending.

A report on cash flow discloses data on cash flow in the reporting period, characterizing the availability, admission and spending of funds in the organization.

The information provided in the form allows internal and external users to evaluate how the company creates and uses funds enough for cash to repay current obligations and dividend payments, allows you to determine whether the enterprise requires additional funding, etc.

A report on cash flow complements and information about the ability of the organization to attract and use money.

Cash Movement Report It characterizes the changes in the financial position of the organization in the context of current, investment and financial activities.

The formation of this reporting form is regulated by PBU 23/2011 "Report on cash flow" (Order of the Ministry of Finance of February 2, 2011 No. II H).

The main source of funds must be current activities. Current activities The activities of the Organization, which pursues the extraction of profits, is considered as a main goal or not to extract the profit as such a goal in accordance with the objects and objectives of the activity, i.e. Activities, which, in accordance with PBU 9/99 "Organization's revenues", is usual (Fig. 5.1).

Fig. 5.1. Channels of income and payments for current activities

Investment activities The activities of the organization are considered. associated with the acquisition land plots, buildings and other real estate, equipment, intangible assets and other non-current assets, as well as their sale; with its own construction, expenditures on research, experimental and technological developments; With the implementation of financial investments (the acquisition of securities of other organizations, including debt, deposits into authorized (share) capital of other organizations, providing other loans organizations, etc.) (Fig. 5.2).

Financial activities - This is the activity of the organization, as a result of which the magnitude and composition own capital Organizations, borrowed funds (revenue from the issue of shares, bonds, providing other loan organizations, repayment of borrowed funds, etc.).

Fig. 5.2. Channels of revenues and payments on investment and financial activities

There are two methods of representing cash flows from the current (operating) activity: direct and indirect.

Direct method It is based on the definition of the inflow (revenue from the sale of products, works, services, advances received, etc.) and outflow (payment of supplier accounts, the return of the received short-term loans and loans, etc.) of funds. The initial element of the calculation is the revenue from the sale of products.

The direct method of determining cash flows is based on information about all operations produced in the reporting period on bank accounts and with cash cash circulated in a certain way. The direct method approved for the use of Russian organizations.

Indirect method Distributed in foreign practice, where, when drawing up a cash flow report, operating, investment and financial activities are allocated.

Operational activities are cash flows associated with the main activity of the organization that brings its main profit.

The indirect method of presenting cash flows from operating activities includes an element of analysis, as it is based on a comparison of changes in various accounting articles for the reporting period, characterizing the property and financial position of the organization, and also includes the analysis of the movement of fixed assets, their depreciation and other indicators. As a result of the application of an indirect method, the final financial result (net profit for the reporting period) is transformed into a difference between the values \u200b\u200bof the funds available from the organization as of the beginning and end of the reporting year.

When drawing up the calculation proceed from the fact that in accounting, the operations are reflected at the time of the transition of the right of ownership, regardless of payment. In this regard, the revenue reflected in the income statement is not always equivalent to cash receipts, respectively, and the costs specified in the income statement are not equal to the paid costs. As a result, the net profit indicator on profits and loss report does not reflect the actual availability of funds available at the organization at the reporting date.

Therefore, when drawing up a cash flow report, the net profit indicator is adjusted in the following order:

1. Depreciation of property is added to net profit, since depreciation deductions are a flow rate forming net profit but not leading to cash outflow.

2. Correction is performed on the value of changes in the remains of material and production reserves and the end of the reporting year. If the reserves have increased, then the difference in the residues is deducted from net profit, since the increase in reserves leads to the outflow of funds. In the event of reserves - the difference is added.

3. Adjustment is performed on the amount of changes in receivables. If receivables decreased at the end of the year, then the difference is added to net profit, otherwise it is deducted from it.

4. Correction is performed on the amount of accounts payable. At the same time, the growth of accounts payable leads to the influx of funds, so the difference in payables is added to net profit, otherwise the difference is deducted.

As a result of these adjustments, the value of net cash flow from operating activities is calculated.

The cash flow on investment and financial activities is determined by the direct method. The difference between the influx (intake) and the outflow (retirement) of funds is a net cash flow, which is determined for each type of activity. The total net flow in all types of activities is the increase in cash during the reporting period, defined as the difference in cash balances and the end of the reporting period.

In overseas practice in financial statements Information is disclosed not only about the monetary funds of the organization, but also about their equivalents. Under cash equivalents The short-term highly liquid attachments are implied, easily reversible in cash and subjected to minor risk of values.

For the purpose of making a report on cash flow in Russia under cash Message directly money in cash and in non-cash formAt the office of the organization, on its settlement, currency and special accounts.

In the cash flow report, data directly arising from records on accounts accounting accounts: 50 "Cashier" (with the exception of the residue on subaccount 50-3 " Monetary documents"), 51" Current accounts ", 52" Currency Accounts ", 55" Special Accounts in Banks "(with the exception of the residue on subaccount 55-3" Deposit Accounts "), 57" Transfers on the way ".

Information about the cash flow of the Organization on these accounts is reflected by the growing outcome since the beginning of the year and are submitted to the currency of the Russian Federation.

In the case of (movement) of funds in foreign currency, information on the movement of foreign currency for each of its appearance is initially formed in relation to the cash flow report adopted by the Organization. After that, the data of each calculation drawn up in foreign currency is recalculated at the rate Central Bank RF at the date of accounting reporting. The data obtained on individual calculations are summed up when filling out the corresponding indicators of the cash flow report.

Cash Money For Current Activities

In the section "Money Money For Current Activities" reflected:

Reveals information about the amounts received from:

sales of products, goods, works and services, including advances;
rental and license payments, fees, commission payments, etc.;
other revenues.

To fill this line, debit turns on the accounts of 50 "Cassa" are used, 51 "Settlement accounts", 52 "Currency Accounts" in correspondence with accounts 62 "Calculations with customers and customers" and 76 "Settlements with different debtors and creditors" (including VAT , excise taxes paid by buyers).

On the line "Other arrivals" Show the amounts of funds received, which are related to the current activities of the organization and are not specified in the previous line:

budget and targeted financing and receipt:

Debit accounts 50 "Cassa", 51 "Settlement accounts", 52 "Currency Accounts" Account Credit 86 "Trust Financing":

gratuitous arrivals:

Debit accounts 50 "Cassa", 51 "Settlement accounts", 52 "Currency Accounts" Credit account 98 "Revenues of future periods" (91 "Other income and expenses"):

return of cash from suppliers:

Debit accounts 50 "Cashier", 51 "Current accounts", 52 "Currency Accounts" Credit account 60 "Calculations with suppliers and contractors";

revenues to satisfaction claims, amounts insurance compensation and etc.:

Debit accounts 50 "Cassa", 51 "Settlement accounts", 52 "Currency Accounts" Credit account 76 "Settlements with different debtors and creditors";

return of unused accountable amounts:

Debit account 50 "Cashier" Credit account 71 "Calculations with accountable persons";

revenues for compensation for material damage, etc.:

Debit accounts 50 "Cassa", 51 "Settlement accounts" Credit account 73 "Settlements with staff for other operations".

1. To pay for goods, works, services:

Debit accounts 60 "Calculations with suppliers and contractors", 76 "Calculations with different debtors and creditors" Country Credit accounts, 51 "Current accounts", 52 "Currency Accounts", 55 "Special Accounts in Banks" (including prepayment);

2. For wages:

Debit account 70 "Calculations with staff for paying for labor" Credit accounts 50 "Cashier", 51 "Current accounts";

3. For payment of interest on debt obligations:

a) dividends paid by founders;

Debit accounts 75 "Calculations with the founders", 70 "Calculations with personnel on wage" Credit accounts 50 "Cashier", 51 "Current accounts", 52 "Currency Accounts".

The amounts of the principal debt on loans and loans that the organization repaid in the reporting year is not shown in this line. They are indicated in the section "Money Money For Financial Activities":

Debit accounts 66 "Calculations for short-term loans and loans ", 67" Calculations for long-term loans and borrowings "Credit accounts 50" Cashier ", 51" Current accounts ", 52" Currency Accounts ";

4. On taxes on taxes and fees:

Debit accounts 68 "Calculations for taxes and fees", 69 "Calculations for social Insurance and providing "Credit accounts 50" Cashier "," Settlement accounts "(including the size of the listed penalties).

For paid contributions for mandatory pension insurance And insurance against accidents in production and professional missions can be introduced an additional line:

Debit accounts 69 "Calculations for social insurance and provision" Credit account 51 "Settlement accounts";

5. On other payments, enumerations:

a) fines, penalties, penalties paid by the organization for violation of the conditions of economic contracts:

Debit accounts 76 "Calculations with different debtors and creditors" credit credit 51 "Settlement accounts";

b) Cash issued to accountable persons:

Debit account 71 "Calculations with accountable persons" Credit account 50 "Cashier";

c) loans issued to employees:

Debit account 73 "Calculations with staff for other operations" Credit account 50 "Cashier", etc.

If there are significant revolutions under the articles "Other income" and "On other expenses", it is necessary to decipher in the additional lines of the report.

The results of the movement of funds from current activities

On the line "The results of the movement of funds from the current activity" The difference between the receipt and retirement of funds for current activities is reflected. This difference can be positive and negative. In the second case, the indicator "The results of the movement of funds from the current activity" is reflected in parentheses.

In the section "Money Money on Investment Activities" reflected:

The indicator "Received money - total" Forms as the sum of numerical data for the following items:

1. "From the sale of facilities of fixed assets and other property."This line reflects the means obtained from the sale of equipment, leased, intangible assets, objects of unfinished construction, etc. To fill the line, appropriate revs on the debit of cash accounting accounts in correspondence with accounts 62 "Calculations with buyers and customers" and 76 "Settlements with different debtors and creditors". VAT sums are not deducted:

2. "Dividends, interest on financial investments" - Amounts received from participation in the capital of other organizations (dividends):

Debit accounts 50 "Cassa", 51 "Current accounts", 52 "Currency accounts" Credit accounts 91 "Other income and expenses", 16 "Settlements with different debtors and creditors".

Interest on securities (except for shares), loans, interest, which accrue the bank to the balance of cash:

Debit accounts 50 "Cassa", 51 "Current accounts", 52 "Currency Accounts" Credit accounts 91 "Other income and expenses", 76 "Settlements with different debtors and creditors";

3. "Other supply". This line reflects revenues from:

a) sales of equity and debt securities acquired for a period of more than 12 months (stocks, bonds, bills) and other financial investments that are taken into account on the debit of accounts 50 "Cassa", 51 "Current accounts", 52 "Currency Accounts" in correspondence with accounts 58 "Financial investments", 62 "Calculations with buyers and customers" and 76 "Calculations with different debtors and creditors";

b) repayment of loans provided to other organizations:

Debit accounts 50 "Cashier", 51 "Settlement accounts", 52 "Currency Accounts" Account Credit 58 "Financial Investments".

The string "directed money - total" Forms as the sum of numerical data for the following items:

1. "To acquire fixed assets (including profitable investments in material values) and intangible assets). " This line provides the amounts paid to suppliers and contractors for acquired or created non-current assets:

Debit accounts 60 "Calculations with suppliers and contractors", 76 "Calculations with different debtors and creditors" Credit accounts 50 "Cashier", 51 "Current accounts", 52 "Currency accounts", 55 "Special accounts in banks" (including prepayment) ;

2. "On Financial Investments" - At this line, the amounts listed by sellers of securities and other organizations and persons in connection with their acquisition are decrypted:

Debit accounts 60 "Calculations with suppliers and contractors", 76 "Settlements with different debtors and creditors" Credit accounts of 50 "Cassa", 51 "Current accounts", 52 "Currency Accounts", 55 "Special Accounts in Banks";

3. "On other payments, enumerations". On this line, the amounts listed by borrowers may be given in accordance with the loan agreement:

Debit accounts 58 "Financial investments" Credit accounts 50 "Cashier", 51 "Settlement accounts".

On the line "The result of cash flow from investment activity" Reflected the difference between the receipt and disposal of cash on investment activities. This difference can be Positive and Negative. In the second case, the indicator "The result of cash flow from investment activity" is reflected in parentheses.

Financial Money Money

In the section "Money Money For Financial Activities" reflected:

The indicator "Received money - total" Forms as the sum of numerical data for the following items:

1. "Credits and loans" - The amounts received from lenders under contracts (loan, credit) excluding accrued interest. The interests of interest are reflected in the operations on current or investment activities, depending on the purpose of attracting borrowed sources:

Debit accounts 51 "Current accounts", 52 "Currency accounts" Credit accounts 66 "Calculations for short-term loans and loans", 67 "Calculations on long-term loans and loans";

2. "Budget allocations and other target financing» - indicate the amounts of budget and targeted financing;

3. "Deposits of participants" - Amounts received from shareholders (founders) as a result of placing their own equity securities:

Debit accounts 50 "Cashier", 51 "Settlement accounts", 52 "Currency accounts" Credit account 75 "Settlements with founders" (81 "Own shares (shares)");

4. "Other arrivals" - The amounts of financial revenues that have not found reflections on the listed lines.

The indicator "Sending money - total" Forms as the sum of numerical data for the following items:

1. "To repay loans and loans" - funds listed in repayment of the principal debt on borrowed funds (excluding interest):

Debit accounts 66 "Calculations on short-term loans and loans", 67 "Calculations on long-term loans and loans" Credit accounts 51 "Currencies", 52 "Currency Accounts";

2. "On the payment of dividends" - This line provides dividends sums paid by the Company's participants:

3. "On other payments, transfers" - At this line, the amount of leasing payments listed by the lessor can be shown:

Debit account 76 "Calculations with different debtors and creditors" Credit accounts 51 "Settlement accounts", 52 "Currency Accounts", 55 "Special Accounts in Banks".

On the line "The result of cash flow from financial activities" Reflected differences between the receipt and disposal of funds for financial activities. This difference can be Positive and Negative. In the second case, the indicator "The result of money from financial activities" is reflected in parentheses.

The indicator "The result of cash flow during the reporting period" - This is an algebraic amount of indicators of the results of the cash flow for the reporting period for all types of activities. He can also have Positive or negative meaning.

The report on cash flow shows the total balance of funds for all types of activities at the beginning of the reporting period ( the string "The balance of funds at the beginning of the reporting year").

Cash balance at the end of the reporting period It is calculated by adjusting (increasing or decreasing) the balance of cash at the beginning of the reporting period by the value of the results of the cash flow during the reporting period.

Information on the flow of funds is provided in the reporting at least in two years (reporting and previous).

In 2011, the order of the Ministry of Finance of 02.02.2011. №11n was approved. Its introduction is due to an attempt to bring the standards of Russian accounting for international financial statements (IFRS).

In accordance with paragraph 6 of PBU 21/2008, the accounting policy of the Organization should provide rational accounting on accounting, based on the terms of the management and the size of the organization (the requirement of rationality).

Indicators of the Monetary Movement Report are reflected in rubbleRF.

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

Note:The difference arising in connection with recalculationmonetary flows of organization and cash balances and cash equivalents in foreign currency on courses for different dates is reflected in the cash flow report separately From the current, investment and financial cash flows of the Organization as the impact of changes in the foreign currency rate in relation to the ruble.

2. Indicators of the cash flow report for the previous period.

The report indicators over the past year are transferred from the report on cash flow for 2010, with adjustments in order to compare the data.

In accordance with, if data for the period preceding reporting non-staples With data for the reporting period, the first of these data is subject to adjustment based on the rules established by the regulatory acts on accounting. Each significant adjustment must be disclosed in explanation To the accounting balance sheet and a report on profit and loss, together with the reasons that caused this adjustment .

Those. Data report on cash flow for 2010. need to adjust:

reflect cash equivalents;
"Pull out" the amount of indirect taxes and show the balance of mutual settlements on them;
"Collapse" revolutions that are not monetary flows of the organization;

Make other changes affecting comparability of indicators.

If the adjustment of last year's indicators is difficult, it is necessary to calculate the indicators on the basis of accounting data for 2010 (which means actually drawing up a new cash flow report for 2010).

Note:When filling out the report, it must be remembered that subdued or negativeindicators are shown in the report in parentheses(Order of the Ministry of Finance dated 02.07.2010. No. 66n "On the forms of the accounting reporting of the organization").

3. Filling out the section "Cash flows from current operations".

The "Cash flows from current operations" section contains indicators characterizing the receipt and disposal of funds related to the main activity of the organization (receipts from buyers and payment to suppliers).

Also in this section reflected:

1. Arrivals:

rental, license payments, royalties, commissions and other similar payments;
from interest on buyers receivables (customers);
from resale financial investments;
others (including positive final balance on VAT).

2. Payments:

on the remuneration of employees;
income tax;
interest on debt obligations (except percentage taken in the value of investment assets);
others (including negative final balance on VAT).

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

Note:In accordance with paragraph 12, PBU 23/2011, cash flows of an organization that can not be uniquely classified in accordance withpoints 8.- 11 Provisions are classified as cash flows from current operations..

Receipts from current operations

Arrivals - just (line 4110 ) - indicates the total amount of income from current operations (calculated as the amount of strings 4111 -4119 ).

Including:

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

50 "Cassa";
51 "Settlement accounts";
52 "Currency Accounts";

rental payments, license payments, royalties, commissions and other similar payments (line 4112 ) - It is indicated by the amount of cash and equivalents to rent payments, royalties, commissions and other similar payments.

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

indirect taxes (deduct the amount of VAT, except for VAT with the amount of compensation and the commitments due, principles);
received by agents, commissions, intermediaries due to the transfer of commitments, principles, to clients of intermediaries;
obtained at the expense of compensation of communal and other expenses.

Note:If, when you deduct the above amounts from the amount of income received negative Result, then this amount should be reflected on the rows 4121 « suppliers (contractors) for raw materials, materials, works, services »and / or 4129 "Other payments".

Note:In accordance with paragraph 13 of PBU 23/2011, cash flows are reflected in the cash flow report. rolled out In cases where they differ in rapter turnover, large sums and short return time.

(strings 4114 - 4118 ) - indicate the names of additional lines and the amount of income corresponding to these items.

In additional lines, the accountant can reflect, taking into account the level of materiality, receipt of current activities, not taken into account in the amount of income on other rows.

Such receipts may be those arrivals that cannot be classified unambiguously.

The amounts of these receipts are reflected in the same principles as the amount of income from the implementation of the line 4111 .

other supply (line 4119 ) - indicates the amount of other revenues from the current activities of organizations. Such receipts can be:

sales benefits from sales / purchase currency;
positive balance of payments on VAT;
the amount of refund;
interest due to receiving customer receivables (customers);
revenues from the sale of other property (with the exception of the sale of fixed assets);

The amounts of these receipts are reflected in the same principles as the amount of income from the implementation of the line 4111 .

The amounts of indirect taxes obtained by the organization from the budget (for example - VAT reimbursement) are reflected in this line "rolled".

Payments on current operations

Including:

50 "Cassa";
51 "Settlement accounts";
52 "Currency Accounts";
58 "Financial investments" (in terms of accounting for cash equivalents relating to financial investments);
76 "Calculations with different debtors and creditors" (in terms of accounting of other cash equivalents);

And they are reflected in the cash flow report less than the following amounts: in connection with the work of employees (line 4122 ) - It is indicated by the amount of payments related to the benefit of employees of the organization (including payments for employees of organizations in favor of third parties).

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

50 "Cassa";
51 "Settlement accounts";
52 "Currency Accounts";
58 "Financial investments" (in terms of accounting for cash equivalents relating to financial investments);
76 "Calculations with different debtors and creditors" (in terms of accounting of other cash equivalents);

profit tax (line 4124 ) - It is indicated by the amount of payments associated with payment of the organization's income tax, including advance tax payments, except for the income tax directly related to investment or financial operations of the Organization.

(strings 4125-4128 ) - indicate the names of additional lines and the amount of payments corresponding to these items.

In additional lines, an accountant can reflect, taking into account the level of materiality, payments on current activities, not taken into account in the amount of payments on other rows.

Payments can be payments that cannot be classified unambiguously.

other payments (string 4129 ) - indicates the amount of other payments associated with the current activities of organizations. Such payments can be:

amounts loss from the sale / purchase currency;
amounts of loss obtained in the exchange of cash equivalents;
negative balance of calculations (debt to budget) on VAT;
payments paid by the Organization, fines and sanctions under contracts with counterparties.

The amounts of indirect taxes paid by the Organization to the budget (for example - VAT) are reflected in this line "rolled".

Balance cash flows from current operations (line 4100 ) - indicates the amount of the difference between arrivals from current operations and payments for current operations.

Line 4100 \u003d String 4110 - line 4120.

1. Filling out the section "Cash flows from investment operations".

In this section, organizations reflect cash flows related to investment activities - the acquisition, creating or disposal of non-current assets.

In accordance with paragraph 10, PBU 23/2011, information on cash flows from investment operations shows the accounting reporting users of the Organization's level of the organization's costs implemented to acquire or create non-current assets providing cash receipts in the future.

Examples of cash flows from investment operations:

payments to suppliers (contractors) and employees of the organization in connection with the acquisition, creation, modernization, reconstruction and preparation for the use of non-current assets, including the costs of research, experimental and technological work;
payment of interest on debt obligations included in the cost of investment assets in accordance with PBU 15/2008;
receipts from the sale of non-current assets;
payments in connection with the acquisition of shares (participation) in other organizations, with the exception of financial investments purchased with the aim of resale in the short term;
receipts from the sale of shares (share of participation) in other organizations, with the exception of financial investments acquired for the purpose of resale in the short term;
providing loans to other persons;
return of loans provided to other persons;
payments in connection with the acquisition of debt securities (the rights of money requirements for other persons), with the exception of financial investments purchased with the aim of resale in the short term;
receipts from the sale of debt securities (the rights of cash requirements for 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;

Advanced interest on debt financial investments, with the exception of the resale purchased in the short term.

Receipts from investment operations

Arrivals - just(line 4210 ) - indicates the total amount of income from investment operations (calculated as the amount of strings 4211 -4219 )

Including:

For example, revenues from implementation:

fixed assets;
intangible assets;
capital investments in non-current assets (including in the form of unfinished construction);
r & D results.

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

50 "Cassa";
51 "Settlement accounts";
52 "Currency Accounts";
58 "Financial investments" (in terms of accounting for cash equivalents relating to financial investments);
76 "Calculations with different debtors and creditors" (in terms of accounting of other cash equivalents);

And they are reflected in the cash flow report less than the following amounts:

indirect taxes (deduct the amount of VAT, except for VAT with the amount of compensation and the commitments due, principles);
received by agents, commissions, intermediaries due to the transfer of commitments, principles, to clients of intermediaries;
obtained at the expense of compensation of costs (transport, communal, etc.).

from the sale of shares (share of participation) in other organizations(line 4212 ) - indicates the amount of revenues from the sale of shares and shares in the authorized capital of other organizations.

from the return of the loans provided, from the sale of debt securities (the rights of money requirements for other persons) (string 4213 ) - indicates the amount of income:

from refunds previously provided interest loans (excluding interest received);
from the implementation of bills and bonds (excluding interest received);
from transferring previously acquired rights to third parties.

dividends, interest on debt financial investments and similar revenues from equity participation in other organizations (string 4214 ) - indicates the amount of dividend revenues, other types of payments in connection with equity participation in other organizations, as well as the amount of interest received on debt securities and provided to other organizations of loans.

other supply(line 4219 ) - indicates the amount of other revenues related to the investment activities of the organization, for example - revenues from participation in joint activities.

Investment Operations Payments

Including:

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

50 "Cassa";
51 "Settlement accounts";
52 "Currency Accounts";
58 "Financial investments" (in terms of accounting for cash equivalents relating to financial investments);
76 "Calculations with different debtors and creditors" (in terms of accounting of other cash equivalents);

And they are reflected in the cash flow report less than the following amounts:

indirect taxes (deduct the amount of VAT paid, except for VAT with the amount of compensation and VAT relative to the commitments, principles);
paid by agents, commissions, intermediaries of the amounts due to the transfer of committees, principles, to clients of intermediaries;
recoverable expenses (transport, communal, etc.).

in connection with the acquisition of debt securities (the rights of funds for cash to other persons), providing loans to other persons (string 4223 ) - indicates the amount of payments directed:

for the provision of interest loans;
for the purchase of bills and bonds;
on the acquired rights, the requirements for third parties.

interest on debt obligations included in the cost of investment asset(line 4224 ) - indicates the amount of paid interest relating to an increase in the cost of an investment asset.

other plates(line 4229 ) - indicates the amount of payments:

on income tax from investment operations (if possible its correct definition);
aimed at deposits into joint activities;
other payments related to the organization's investment operations.

Saldo cash flows from investment operations(line 4200 ) - indicates the amount of the difference between receipts from investment operations and payments for investment operations.

Line 4200 \u003d String 4210 - line 4220.

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

An example of filling out a cash flow rate report 1.

1. Filling the section "Cash flows from financial transactions".

The section "Cash flows from financial transactions" reflects the amounts of cash flows associated with attracting financing on a debt or equity basis.

Such operations entail changes in structure and quantity:

capital capital;
borrowed funds organizations.

Examples of cash flows from financial transactions:

monetary deposits of owners (participants), receipts from the issue of shares, increasing the share of participation;
payments to owners (participants) in connection with the repurchase of shares (share participation) of the organization or their exit from the participants;
payment of dividends and other payments on the distribution of profits in favor of owners (participants);
receipts from the issue of bonds, bills and other debt securities;
payments in connection with the repayment (redemption) of bills and other debt securities;
obtaining loans and loans from other persons;
return of loans and loans derived from other persons.

Receipts from financial transactions

Arrivals - just(line 4310 ) - indicates the total amount of income from financial transactions (calculated as the amount of strings 4311 -4319 )

Including:

getting loans and loans(line 4311 ) - indicates the amount of cash receipts and their equivalents as loans and loans (including income on interest-free loans).

cash deposits of owners (participants)(line 4312 ) - indicates the amount of monetary deposits of owners (participants) of an organization that do not lead to an increase in the share of participation.

from the issue of shares, increasing the share of participation(line 4313 ) - indicates the amount of receipts received on payment:

shares of the organization (its shareholders);
share in the authorized capital of the organization (its founders);
additionally placed shares;
additional monetary deposits leading to an increase in the share of participation.

from the issue of bonds, bills and other debt securities, etc.(line 4314 ) - indicates the amount of income from payment:

issued by the organization of bills;
bond emissions;
other debt securities.

other supply(line 4319 ) - indicates the amount of other revenues related to the financial operations of the organization.

Financial Operations Payments

Including:

owners (participants) in connection with the repurchase of their shares (participation) of the organization or their exit from the participants (string 4321 ) - indicates the amount of payments:

the actual value of the share (part of the share) of the participant / its creditors / heirs / legal advisers;
for its own shares, redeemed from shareholders (their creditors, heirs, successors).

Saldo cash flows from financial transactions(line 4300 ) - indicates the amount of the difference between receipts from financial transactions and financial transactions payments.

Line 4300 \u003d String 4310 - line 4320.

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

1. Resulting data.

Cash flow balance for the reporting period(line 4400 ) - indicates the amount obtained by addition:

Balance of cash flows from current operations (string 4100 );
Cash flow balance from investment operations (string 4200 );
Salt cash flows from financial transactions (string 4300 );

Line 4400 \u003d String 4100 + String 4200 + String 4300 .

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

The balance of cash and cash equivalents at the beginning of the reporting period(line 4450 ) - indicates the amount of cash balances and cash equivalents at the beginning of the year.

The balance of cash and cash equivalents at the end of the reporting period(line 4500 ) - indicates the amount of cash balances and cash equivalents at the end of the year.

The amount of difference is defined as follows:

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

Data to determine the final balance of exchange differences is reflected in the accounting account 91 "Other income and expenses".

An example of filling out a report on the cash flow rate 2.