At the end of the year, companies submit various reports to the Federal Tax Service. The main accounting statements are the balance sheet and income statement. This is the set that a small business entity can limit itself to. Large enterprises, in addition to the forms mentioned, submit several other types of reports. Among them is a cash flow statement. Form 4 is a very familiar and common name for a report among accountants.
As is clear from the name of the form, in the report the organization shows information about the movement of cash and non-cash funds and their balances. All transactions for the receipt and expenditure of money are shown in three areas of activity.
Who will have to submit a cash flow statement (CFT)
As mentioned above, the DDS report form is included in the annual financial statements. However, a number of taxpayers have the right not to submit this form. Such advantages are available to persons who have the right to submit simplified reporting (Part 4, Article 6 of Federal Law No. 402-FZ of December 6, 2011).
If persons exempt from submitting a DDS report decide that information about cash flows needs to be disclosed and shown to the Federal Tax Service, they should fill out this report.
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Procedure for filling out a cash flow report
PBU 23/2011 will tell you how to fill out a report and how to classify certain cash flows.
All line codes are recorded in Order of the Ministry of Finance of the Russian Federation dated July 2, 2010 No. 66N.
To enter data into the report, the accountant will need turnover on accounts 50, 51, 52, 55, 57.
Each line of the report has its own digital code. For example, the salary paid must be shown in line No. 4122 in the first section.
Nuances of filling out the section on current operations
This section includes lines 4110-4100.
In general, line titles give the accountant a complete idea of what information to enter into them.
Sales proceeds (line 4111) must be shown without VAT.
Other income includes: return of accountable amounts or loans, penalties from counterparties, etc.
Nuances of filling out the section on investment operations
This section includes lines 4210-4200, which reflect transactions on non-current assets. Including transactions for the sale and purchase of shares and fixed assets, dividends, etc., are noted in the section.
Line 4221 records the payment of fixed assets, intangible assets, and unfinished construction projects. All payments here must be shown without VAT.
Nuances of filling out the section on financial transactions
This section includes lines 4310-4300.
Credits, borrowings, bills - these are just some of the transactions that are reflected in this section.
Detailed instructions for classifying transactions as one or another type of cash flow are contained in PBU 23/2011.
At the end of the DDS report, the results are summarized.
It is important that the following equality holds: the sum of lines 4450, 4400 and 4490 is equal to line 4500.
Analysis of the cash flow statement allows you to assess the overall financial position of the company, its capabilities and stability. First of all, Federal Tax Service inspectors will pay attention to the numbers. Sometimes such a report may be requested by banks or counterparties.
New form "Cash Flow Statement" officially approved by the document Order of the Ministry of Finance of the Russian Federation dated July 2, 2010 No. 66n (as amended by Orders of the Ministry of Finance of the Russian Federation dated October 5, 2011 No. 124n, dated April 6, 2015 No. 57n).
More information about using the Cash Flow Statement form:
- Federal standard “Cash Flow Statement” since 2019
Cash equivalents; 3) reconciliation of the amounts of cash and cash equivalents reflected in the cash flow statement with the article “Cash... and cash equivalents” of the accounting...
- Commentary to Order of the Ministry of Finance of the Russian Federation dated December 30, 2017 No. 278n: Federal accounting standard for public sector organizations “Cash Flow Statement”
Generating a cash flow report. The cash flow statement characterizes changes in cash balances, inflows and outflows of cash and cash equivalents for... the amounts of cash and cash equivalents reflected in the cash flow statement with the article “Cash and cash equivalents.. » balance sheet and other reports, ...
- Comparative analysis of accounting forms “Statement of financial results” and “Statement of cash flows”
And the form “Cash Flow Statement” reflects the calculation of the result of capital flow as cash turnover - D-T... carrying out an indirect method of drawing up a cash flow statement, giving an idea of the relationship between the amount of net... (loss) and change in funds. It is when drawing up a report using the indirect method that it becomes clear... corresponds to the increase in the organization's funds for the same period. Information about real cash flows...
- We make a cash flow forecast
The budget will also allow you to see information about savings to create cash reserves... into the cost of goods and will make sure that the accounting in your... so that you have a schedule for the arrival of money so that you can... the "Type of movement" field " This value is directly related to DDS reports, so always... for the expenditure of funds for a specific period, use reports (for example, the “Cash Flow Analysis” report), compare indicators...
- Operations to raise funds from one KVFO to fulfill obligations on another
... (recovery) of funds between financial security codes are reflected in the institution’s cash flow statement (f... reporting, and contains information about the flow of funds in the institutions’ accounts in rubles... off-balance sheet accounts 17 “Cash receipts” , 18 “Outflows of funds” opened to accounts: ... for cash.” The transactions considered in the example are reflected in the report (f. ... line 463 “Cash receipts when managing balances” reflects the indicator...
- taxCOACH® analysis: capital amnesty. Should I report my assets abroad before February 28, 2019?
The former does not directly include cash, intellectual property, precious... notifications about opening, closing an account, a statement of cash flows on such an account, other violations... of CFC assets, transfer of funds to accounts about which information is contained in the declaration... of companies and funds in their accounts, are not required to transfer funds from their... and (or) credit funds to accounts, information about which is contained in the declaration...
- IFRS 16 “Lease”: problematic issues of applying the standard and automating calculations based on the SAP product
Information and reflection in the report on the financial position of the tenant of all... in the future. On the statement of cash flows, the total cash flow will remain unchanged...accordingly, the cash flow from financing activities will decrease. Since in the financial report... debt” - 850 rubles. CT “Cash” - 1400 rub. Example 3 ... rent” - 4400 rub. CT “Cash” - 1400 rub. A similar situation... results in a change in cash flows or the amount expected to...
- Public disclosure of reporting indicators
... ; financial results report; cash flow statement (comes into force from 01/01/2019 GHS “Cash Flow Statement...”); explanatory note; reports... mandatory disclosure balance sheet, financial performance statement, cash flow statement, explanatory note, reports that provide...
- Review of changes in accounting (budget) statements
96,000). Cash flow statement Another report affected by the changes is the cash flow statement (f. 0503723 ..., 0503123). It includes data on cash flows in accounts...); report on financial results of activities (f. 0503721, 0503121); cash flow statement (f. 0503723, 0503123); traffic information...
- Audit of annual financial statements of organizations for 2018
If the audited entity has prepared a cash flow forecast, and the analysis of this forecast is ... balance sheet, income statement, statement of intended use of funds, statement of changes in equity, statement of cash flows. Except...) directly in the report on the intended use of funds. The form of the report on the intended use of funds was approved by order of the Ministry of Finance... the results of its activities and (or) cash flow. At the same time, PBU 1/2008 ...
- Sales of finished products of the institution
Which line in form 0503723 “Cash Flow Statement” reflects income from the sale of finished... what line in form 0503723 “Cash Flow Statement” reflects income from the sale of finished... products is reflected on the basis of the commodity report and attached to it ... accounting documents (commodity shipping documents, cashier-operator reports, accounts (invoices... 562 2 201 34 610 Funds are credited to the personal account in... 2 210 03 662 In the report on form 0503723 receipts from. ..
- We take changes into account when preparing financial statements for the half-year
For nine months of 2019). Cash flow statement Budgetary (autonomous) institutions prepare such a report... comparable cash flow indicators for the same period last year are entered. Report (form 0503723 ... 9 of the report (form 0503737) presented on the reporting date, and cash receipts in... quarterly forms, such as: cash flow statement (form 0503723, 0503123); execution report financial plan...
- Reflection of accounts receivable in reporting accounting forms
1 2 3 5 9 Cash flow 590 X -12,000 -12 ....1 Instructions No. 33n). Report on the flow of funds of the institution (f. 0503723) The report (f. 0503723) is drawn up ... after the reporting period, and contains data on the flow of funds in the accounts of institutions in rubles ... with the financial authority on cash." In the report (f. 0503723) transactions on... financial and economic activities (f. 0503737); statement of cash flows of the institution (f. 0503723); information on...
- Review of important changes in budget accounting since 2019
05/30/2018 No. 122n): “Cash Flow Statement”; “Accounting policies, estimated values... provisions of the “Statement of Cash Flows” standard for reflecting information on derivative financial instruments... report on the financial results of the institution (f. 0503721); statement of cash flows of the institution (f. 0503723); traffic information...); report on financial results of activities (f. 0503121); cash flow statement (f. 0503123); budget report...
- Main changes in the financial statements of budgetary and autonomous institutions
230, 240, 250, 260, 290. Statement of cash flows of the institution (f. 0503723). Clause 12 ...) of funds reflected in off-balance sheet accounts 17 “Receipt of funds” and 18 “Outflow of funds”, ... fulfillment of an obligation within the limits of the balance of funds on the personal account of the institution (... of the accounting entity. Information about balances of the institution's funds (f. 0503779) (hereinafter referred to as... during the reporting period of transactions with funds for the corresponding type of financial security...
Cash flow statement (form 4) for 2017
From the cash flow statement (Form 4) for 2017, you can see the receipts and expenditures of money, the balances of funds at the beginning and end of the year. It is submitted as part of the annual financial statements along with the balance sheet.
Form 4 of financial statements: who submits
The cash flow statement (Form 4) for 2017 must be submitted by all commercial organizations that maintain accounting. Non-profit organizations do not constitute it.
There is an exception to this rule. The report is not required for small businesses. The main thing is that without it it is possible to assess the financial position of the organization. This procedure follows from parts 4–5 of Article 6 of the Federal Law of December 6, 2011 No. 402-FZ and paragraph 6 of the Order of the Ministry of Finance of Russia of July 2, 2010 No. 66n.
In all constituent entities of the Russian Federation, accounting reports are submitted no later than March 31 of the following year. But in 2018 - no later than April 2, Monday.
How to fill out a cash flow statement
In the standard form 4 of the cash flow statement (CDFS), line numbering was not provided. When drawing up a new document, you can enter the codes yourself, taking them from Appendix 4 to Order No. 66n of the Ministry of Finance of Russia. This must be done when an organization submits reports to the statistics department or the tax authority. If you prepare reports only for shareholders or for other users who are not representatives of state control, then the ODDS lines do not need to be numbered.
Report indicators that have a negative value are shown in parentheses without the minus sign. Do the same if the indicator needs to be subtracted when calculating the totals.
Form 4 of financial statements is filled out in thousands or millions of rubles. If an organization conducts cash transactions in foreign currency, then before reflecting such business transactions (payments or receipts) it is necessary to convert them into the ruble equivalent. To do this, convert foreign currency into rubles at the official exchange rate on the date of payment. When an organization has a lot of similar transactions in foreign currency, and the official exchange rate of this currency has changed slightly, the average rate for the month (or for a shorter period) can be used for recalculation.
The cash flow statement (Form 4) contains data on three types of activities: current, investing and financial. For each type of activity, the report has its own section:
- “Cash flows from current operations”;
- “Cash flows from investment operations”;
- "Cash flows from financial transactions."
Cash flows are nothing more than payments to an organization and receipts of cash, as well as cash equivalents. However, those payments and receipts that do not affect the total amount of cash and cash equivalents do not need to be included in the report. Even if they change the composition of such indicators.
In the cash flow statement e reflect:
- payments related to the investment of funds in cash equivalents;
- cash receipts from the repayment of cash equivalents (except for 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 and receipts (for example, receiving cash from a bank account, depositing cash at a bank, transferring from one organization account to another, crediting funds to letters of credit).
For each group of cash flows, determine how much cash was received and how much was decreased, as well as the result of such receipts and expenditures during the reporting period. If it is not possible to clearly classify a cash flow, classify it as a group of cash flows from current operations. This procedure was established in paragraphs and PBU 23/2011.
Determine the cash balances at the beginning and end of 2017 for the organization as a whole, taking into account branches and representative offices. Reflect the indicators not for one year (2017), but in comparison with similar data for the previous year.
Collapsed indicators in the report about cash flow
In some cases, the contents of the report need to be collapsed. In particular, when cash flows 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. For example, collapsed reflect:
- 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, when reflecting VAT in a collapsed manner in the cash flow statement, indicate 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).
Thus, VAT amounts can be reflected in the cash flow statement along the lines:
- 4119 “Other receipts”, 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.
To fill out the report, take data on debit and credit turnover for accounts , , , ,.
Cash flows from current operations in Form 4
Cash flows from investment operations in Form 4
Cash flows from financial transactions in Form 4
On line 4310 reflect the final receipts from financial transactions. They can be obtained by adding the indicators of lines 4311-4319. On line 4311, indicate the amount of loans and borrowings received from banks and other organizations, excluding interest. By line
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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 residents. 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 collapsed:
- 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:
- “Cash flows from current operations”;
- “Cash flows from investment operations”;
- "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 claims 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.
One of the main accounting documents is the cash flow statement. It records income and expense transactions, which are classified depending on the sources of financing. A sample report and the rules for its preparation are described in detail in the article.
Purpose of the report
Cash flow statements are submitted by companies and individual entrepreneurs. It contains data for 1 calendar year (from January 1 to December 31) and is transmitted to the local tax office no later than 3 months from the end of that year. Those. The report must be submitted by March 31 of the following year.
The preparation of this document is mandatory for every company. The corresponding requirements are provided for by Order of the Ministry of Finance of the Russian Federation No. 11N dated February 2, 2011.
According to the order, the movement report is an integral part of the financial statements. It contains summarized data on all financial flows of the organization for 1 calendar year (this interval is the reporting period). The accountant records both the movement of money itself and transactions that involve cash equivalents (for example, bank deposits).
All these operations are classified into:
- Receipts (receipts).
- Payments (expenses).
In general these are called cash flows, examples of which are:
- funds received from the sale of goods or services to customers and buyers;
- salary payment;
- transfers in favor of counterparties and other persons;
- transfer of company income tax;
- payment of interest;
- receipt of interest in favor of the company (as a result of the formation of receivables from counterparties);
- payments to suppliers for their services, goods, supplied raw materials, etc.
However, not all financial transactions are cash flows. For example, threads are not:
- currency exchange transactions (except for profits or losses resulting from exchange rates);
- exchange of cash equivalents (other than income or loss derived from these transactions);
- payment transactions related to investing funds in cash equivalents;
- all other transactions that change the composition of funds or their equivalents without changing the total amount on the balance sheet.
Thus, flows denote incoming and outgoing transactions that increase or decrease the total amount of the company's balance sheet. In this case, the operations do not change the structure of the enterprise's assets. All these streams are divided into:
- current (operations of a regular nature that are associated with mandatory payments - for example, transfer of salaries, receipt of income from the sale of goods, etc.);
- investment (financial transactions related to investments in equipment, scientific research, issuance of loans, etc.);
- financial (mainly debt transactions related to the sale of bonds or bills).
Examples of these flows are described in the table.
| flow type | practical examples of operations |
| current |
|
| investment |
|
| financial |
|
Sample document and rules for its preparation
In the cash flow statement, the company reflects all these flows both at the head office and at the branches. However, if it has subsidiaries, then financial transactions between them and the main company are reflected in a separate document. When preparing a report, the accountant must fill out a single form (OKUD system code 0710004).
It consists of 3 pages and contains the following information:
- Full name of the organization.
- Date of compilation (last day of the calendar year – December 31).
- The name of the economic activity in which the company is engaged.
- Organizational and legal form.
- Information on receipts and payments in thousands or millions of rubles (information on transactions is classified into sections - for example, for lease payments, for interest on loans, proceeds from the sale of goods, etc.).
- At the end of the document the balance value is indicated, i.e. differences in the movement of funds, as well as the balance of cash and cash equivalents.
- The report must be signed by the immediate manager of the company - he puts his signature, a transcript of the signature (last name, initials) and date.
A completed sample cash flow statement is provided below. When filling it out, you can rely on this example. Let’s assume that the specified company “Mir” receives a loan in the amount of 400 thousand rubles. Then this value must be reflected in the column about receiving loans (4311). Let's assume that in the same year the company borrowed 280 thousand rubles. at the bank, but returned this amount in full.
As a result, total receipts (according to column 4310) will be the sum of these values: 400 thousand + 280 thousand = 680 thousand rubles. When finding the difference (balance), it is necessary to subtract 280 thousand rubles from this amount, since these funds were returned to the bank in the same year. There will be 400 thousand rubles left. If we assume that in 2018 the Mir company would have returned only 100 thousand rubles, then it is necessary to subtract exactly this amount, and then the result will be 680 thousand - 100 thousand = 580 thousand rubles. (balance).
