Cash flow statement line 4400. Cash flow from financial activities

Income from current operations- total (p. 4110) - total amount proceeds from current operations(sum of lines 4111-4119),

including from the sale of products, goods, works and services (line 4111) - the amount of received AC and equivalents to settlement accounts and to the cash desk of the organization (to accounts for accounting for cash equivalents) for goods sold, works, services. These receipts are reflected in the registers accounting for D-tu accounts: 50; 51;52; 58; 76 and are reflected in the report minus the following amounts: indirect taxes(subtract the amount of VAT); received as compensation for expenses incurred (transport, utilities, etc.). If, when deducting the above amounts from the amount of receipts, a negative result is obtained, then this amount is reflected in lines 4121 “to suppliers (contractors) for raw materials, materials, works, services” and / or 4129 “other payments”.

Lease, license, commission and other payments (line 4112) - indicates the amount of cash and equivalents received (shown in the debit of accounts 50, 51, 52, 58, 76, minus the amounts: indirect taxes (excluding VAT); received on account reimbursement of utility and other expenses incurred.

From the resale of financial investments (line 4113),

Other income (line 4119): gains from the sale/purchase of foreign currency; positive balance of VAT payments; reimbursement amounts; interest due on accounts receivable buyers (customers); proceeds from the sale of other property (except for the sale of fixed assets).

Current account payments- total (line 4120) - indicates the amount of payments for current operations (calculated as the sum of lines 4121-4129). Indicators for line 4120 and lines 4121-4129 are indicated in parentheses. Including:

To suppliers (contractors) for raw materials, materials, works, services (p. 4121) related to the current activities of the organization. Reflected in accounting registers for credit accounts: 50; 51; 52; 58; 76;

In connection with the remuneration of employees (line 4122).

Interest on debt obligations (line 4123), except for interest included in the cost of an investment asset.

Income tax (line 4124), including advance tax payments (lines 4125-4128) - indicate the names of additional lines and the amounts of payments corresponding to these names. Additional lines reflect payments, taking into account the level of materiality, not taken into account in the amounts of payments in other lines, they cannot be unambiguously classified, they are reflected according to the same principles.

Other payments (line 4129): amounts of loss from the sale/purchase of currency; the amount of loss received from the exchange of cash equivalents; negative balance settlements (debt to the budget) for VAT; interest paid by the organization, fines and sanctions under contracts with counterparties; banking expenses; expenses not included in the previous paragraphs.

Balance cash flows from current operations(line 4100) - the sum of the difference between receipts from current operations and payments on current operations.

Page 4100 = page 4110 - page 4120.

Cash flow balance for reporting period(p. 4400)= Balance of cash flows from current operations (line 4100) + Balance of cash flows from investment operations(line 4200); + Balance of cash flows from financial transactions(line 4300);

Page 4400 = Page 4100 + Page 4200 + Page 4300.

Page 4450 - the balance of cash and cash equivalents at the beginning of the reporting period) - is linked to the balance sheet line indicator 1250 Cash and cash equivalents at the beginning of the year. If these amounts are not equal, then it is necessary to decipher and explain the deviations that have arisen. The cash balance at the beginning of the reporting year is equal to the cash balance at the end of the previous year.

Page 4500 - the sum of the balance of cash and cash equivalents at the end of the year, linked to the balance sheet line indicator 1250 Cash and cash equivalents at the end of the year.

Balance at the beginning of the year + balance of cash flows (plus or minus) = cash balance at the end of the year.

This line reflects the total increase (decrease) in cash and cash equivalents, which is determined by summing the balance of cash flows from current operations, the balance of cash flows from investment operations and the balance of cash flows from financial operations. If the calculation results in a negative value, then it is indicated in parentheses.

3.4.4.1. An example of filling in line 4400 “Balance of cash flows for the reporting period”

EXAMPLE 13.1

Indicators for lines 4100, 4200 and 4300 in financial statements for 2014:

Solution

The balance of cash flows for 2014 is -528 thousand rubles. (15,640 thousand rubles - 5918 thousand rubles - 10,250 thousand rubles).

The balance of cash flows for 2013 is 770 thousand rubles. (5685 thousand rubles - 1273 thousand rubles - 3642 thousand rubles).

A fragment of the Statement of cash flows in example 13.1 will look like this.

3.4.5. Line 4450 “Balance of cash and cash equivalents at the beginning of the reporting period”

This line provides data on the balance of cash and cash equivalents available to the organization at the beginning of the reporting year.

The composition of cash and cash equivalents at the beginning of the reporting year is disclosed by the organization in the explanations, which also provide a link between the amounts presented in the Cash Flow Statement and the relevant items balance sheet. Line 4450 should contain a link to such explanations (clauses 21, 22 PBU 23/2011).

3.4.5.1. What accounting data is used to fill in line 4450 “Cash and cash equivalents at the beginning of the reporting period”

When filling out line 4450 “Balance of cash and cash equivalents at the beginning of the reporting period”, data on the debit balance of the accounts are used:

- 50 "Cashier";

– 51 “Settlement accounts”;

– 52 “Currency accounts”;

– 57 “Transfers on the way”;

——————————–

<*>The balance of cash and cash equivalents in foreign currency at the beginning of the reporting period is reflected in the Cash Flow Statement in rubles in the amount determined at the exchange rate of foreign currency to the ruble established by the Bank of Russia as of December 31 of the previous reporting year (clause 19 PBU 23/2011, clause 8 PBU 3/2006, pp. 4, 12 PBU 4/99).

In the column “For the previous year” of line 4450, in the general case, the indicator of the column “For the reporting year” from the Cash Flow Statement for this previous year is transferred.

3.4.5.2. An example of filling in line 4450 “The balance of cash and cash equivalents at the beginning of the reporting period”

EXAMPLE 13.2

Solution

The balance of cash and cash equivalents at the beginning of 2014 is 2,766 thousand rubles. (18,116 rubles + 2,323,130 rubles + 324,856 rubles + 100,000 rubles).

The balance of cash and cash equivalents at the beginning of 2013 is 1894 thousand rubles.

A fragment of the Statement of cash flows in example 13.2 will look like this.

3.4.6. Line 4500 “Balance of cash and cash equivalents at the end of the reporting period”

This line provides data on the balance of cash and cash equivalents available to the organization at the end of the reporting year.

The composition of cash and cash equivalents at the end of the reporting year is disclosed by the organization in the notes, which also provide a link between the amounts presented in the Cash Flow Statement and the corresponding balance sheet items. Line 4500 should contain a link to such explanations (clauses 21, 22 PBU 23/2011).

3.4.6.1. What accounting data is used to fill in line 4500 “Cash and cash equivalents at the end of the reporting period”

When filling out line 4500 “Balance of cash and cash equivalents at the end of the reporting period”, data on the debit balance of the accounts are used:

- 50 "Cashier";

– 51 “Settlement accounts”;

– 52 “Currency accounts”;

– 55 “Special bank accounts”;

– 57 “Transfers on the way”;

– 58 “Financial investments” (analytical account of cash equivalents);

- 76 “Settlements with different debtors and creditors” (analytical account for accounting for cash equivalents that are not financial investments).

Attention!

Cash balances on accounts opened in credit institution whose license to carry out banking operations. These amounts represent the bank's receivables, are accounted for on account 76 "Settlements with various debtors and creditors" (analytical account for the bank's receivables) and do not participate in the formation of line 4500 "Balance of cash and cash equivalents at the end of the reporting period".

——————————–

<**>The balance of cash and cash equivalents in foreign currency at the end of the reporting year is reflected in the Cash Flow Statement in rubles in the amount determined at the foreign currency/ruble exchange rate set by the Bank of Russia as of December 31 of the reporting year (clause 19 PBU 23/2011, p. 8 PBU 3/2006, p. 4, 12 PBU 4/99).

The same result will give the calculation according to the formula:

——————————–

<***>For the definition of this line indicator, see Sec. 3.4.7 “Line 4490 “The magnitude of the impact of changes in the exchange rate of a foreign currency against the ruble”.

In the column “For the previous year” of line 4500, in the general case, the indicator of the column “For the reporting year” from the Cash Flow Statement for this previous year is transferred. The indicator of the column “For the previous year” on line 4500 “The balance of cash and cash equivalents at the end of the reporting period” must match the indicator of the column “For the reporting year” on line 4450 “The balance of cash and cash equivalents at the beginning of the reporting period”.

3.4.6.2. An example of filling in line 4500 “The balance of cash and cash equivalents at the end of the reporting period”

EXAMPLE 13.3

Indicators on accounts 50, 51, 52, 55, 57, 58 (analytical account for cash equivalents) in accounting. There are no cash equivalents that are not financial investments.

Fragment of the Cash Flow Statement for 2013

Solution

The balance of cash and cash equivalents at the end of 2014 is RUB 2,203 thousand. (21,344 rubles + 413,122 rubles + 601,923 rubles + 842,290 rubles + 24,290 rubles + 300,000 rubles).

The balance of cash and cash equivalents at the end of 2013 is RUB 2,766 thousand.

A fragment of the Statement of cash flows in example 13.3 will look like this.

3.4.7. Line 4490 “The magnitude of the impact of changes in the foreign exchange rate against the ruble”

This line shows the difference arising in connection with the recalculation of the organization's cash flows and balances of cash and cash equivalents in foreign currency at the exchange rates for different dates (paragraph 2, clause 19 of PBU 23/2011).

The value of this line represents the balance of exchange rate differences on the accounts of foreign currency funds and cash equivalents. Negative exchange rate differences in accounting are reflected in the debit of account 91 “Other income and expenses”, subaccount 91-2 “Other expenses”, and positive - in the credit of account 91, subaccount 91-1 “Other income”. If the negative exchange differences exceed the positive ones, then the resulting negative balance of exchange differences is indicated in line 4490 in parentheses.

In the column “For the previous year” of line 4490, in the general case, the indicator of the column “For the reporting year” from the Cash Flow Statement for this previous year is transferred.

3.4.7.1. An example of filling in line 4490 “The magnitude of the impact of changes in the exchange rate of a foreign currency against the ruble”

EXAMPLE 13.4

Indicators on account 91 in terms of exchange rate differences in accounting:

Fragment of the Cash Flow Statement for 2013

Solution

The balance of foreign exchange differences on the accounts of foreign currency cash and cash equivalents for 2014 is -35 thousand rubles. (187,320 rubles - 222,456 rubles).

The balance of foreign exchange differences in the accounts of foreign currency cash and cash equivalents for 2013 is 102 thousand rubles.

A fragment of the Statement of cash flows in example 13.4 will look like this.

Part annual accounts includes a cash flow statement. This document contains important financial information, therefore, its filling must be taken very responsibly. How to prepare a cash flow statement? Which organizations should submit it to the Federal Tax Service? How to analyze a report? The answers to these and other questions can be found in the article.

Report Feature

Cash flow statement (Form 4) contains general information about the organization's cash flow. The document is drawn up for a calendar year.

Who submits the cash flow statement? All accounting companies are required to draw up and submit a document to the supervisory authority. The exceptions are NGOs, small businesses, participants in the Skolkovo project.

The cash flow statement can be downloaded at the end of this article.

What information can be obtained from the report?

The information contained in the document clearly displays the financial profit. It is necessary for both company management and external users. The cash flow statement characterizes the state of cash flows for various operations. It reflects all receipts of the economic entity and their sources.

After a thorough study of the report, you can determine the liquidity and creditworthiness of the company. Cash Flow Statement 2017 helps users to establish:

• real income and expenses;
• the amount of funds received, the sources of their receipt;
• subject's ability entrepreneurial activity fulfill their obligations.

Rules for filling out the report

How to complete the cash flow statement? The main requirements for the execution of the document are given below:

• the document must contain indicators for two consecutive years;
• data must be indicated at the end of the reporting period;
• amounts are rounded to the nearest thousand or million rubles;
• numbers with a negative value should be written in parentheses;
• indicators in foreign currency must be converted into ruble money equivalent;
• the interconnection of indicators with the reporting for the previous year is obligatory.

Completing the cash flow statement involves separating the inflow and outflow of resources by various types activities. This allows you to determine the impact of specific operations on financial condition subject. The sample cash flow statement clearly demonstrates changes in the structure of cash flows.

Drafting a document

The procedure for compiling a cash flow statement involves the use of a direct and indirect method. The difference between them lies in the parameters of the reflected situation for financial transfers. In practice, it is more often used indirect method, as it makes it possible to determine the directions for the use of financial resources in the structure of assets and capital.

When filling out the report, the rules established by PBU 23/2011 should be applied.

Filling out report lines

Cash flow statement, the procedure for filling out its individual lines is given below:

• 4110 - 4119 - indicate the amount of income from current operations, incl. proceeds from the sale of products or services, other income;
• 4120 - 4129 - disclosure of payments to the organization, incl. indicate the amount of income tax and other payments; on line 4100 reflect the result of current operations;
• 4210 - 4229 - indicate flows from investment activity, and the balance for it is displayed on line 4200;
• 4310 - 4329 - reflect the receipts and outflows of funds from financial transactions, the result is calculated in line 4300;
• 4400 - here the final balance is displayed for all summary lines;
• 4450 - 4500 - cash balances (accounts 50, 51, 52) at the beginning and end of the reporting year

Line 4490 of the cash flow statement is filled in if the company conducted transactions in foreign currency. The amount of VAT in the cash flow statement is written down in line 4119 or 4129.

Personal income tax in the cash flow statement should be displayed taking into account what type of payment the tax withholding is associated with: for example, when we are talking salary - the amount of personal income tax indicate in line 4122 along with the salary, if the tax is withheld from the income paid to the owner of the company, then it is displayed in line 4322 along with dividends.

Cash flow statement, an example of filling out and a form, you will find below.

Checking the correctness of filling out the report

Financial statements should not contain arithmetic errors and inaccuracies, only in this case it will not cause claims from the tax authorities. How to check the cash flow statement? Most often, horizontal and vertical analysis is used for these purposes. In the process of analysis, indicators of different reporting forms and their relationship are considered.

It is recommended to check the prepared cash flow statement form 2017 according to the formula:

Cash balance at the end of the year (line 4500) = Cash balance at the beginning of the year (line 4450) + Balance of all flows for the year (line 4400) – Exchange rate change (line 4490)

Reporting analysis

Analysis of the cash flow statement allows business owners to exercise control over financial flows organizations and determine the likelihood of bankruptcy long before it occurs. After analyzing the document, investors and shareholders will be able to draw conclusions about the liquidity of the economic entity and its investment attractiveness.

The cash flow statement, its form is studied in two aspects: interpretive and coefficient. The analysis is recommended to be carried out monthly or quarterly. More detailed analysis may require information from other financial statements.

The purpose of interpretive analysis is to assess the structure and dynamics of incoming and outgoing flows from doing business. It is necessary to pay attention to the reasons for their change. In addition, a number of coefficients can be used.

We talked more about the analysis of the cash flow statement in this article.

Cash flow statement example

Cash flows of Sladkiy Mir LLC from operating activities in 2017: receipts amount to 70,000 thousand rubles, payments - 64,000 thousand rubles. The balance of cash flows is calculated as the difference between these indicators (70,000 - 64,000 = 6,000 thousand rubles) and is entered in line 4100.

The organization's income from investments is 200 thousand rubles, the outflow of funds is 320 thousand rubles. We calculate the final balance (200 thousand - 320 thousand = -120 thousand rubles) and enter it in line 4200.

Receipts from financial transactions in the reporting period amounted to 4,000 thousand rubles, payments - 360 thousand rubles. Thus, the balance is 3640 thousand rubles. (4000 thousand - 360 thousand). The result must be written to line 4300.

Drawing up a cash flow statement involves calculating the balance of cash flows (line 4400). It is calculated by summing the balance for all types of transactions:

6000 + (−120) + 3640 = 9520 thousand rubles

Cash flows in 2017 compared to previous year increased by 2780 thousand rubles. (9520 - 6710) due to an increase in cash flows from operating activities (namely, revenue from product sales).

An example of filling line 4300

"Balance of cash flows from financial transactions"

EXAMPLE 12.7

To determine the indicators of line 4300, we will use the data of examples 12.1 and 12.3.

Solution

Balance of cash flows from investment operations for 2014 ᴦ. is -10,250 thousand rubles. (890 thousand rubles - 11,140 thousand rubles).

Balance of cash flows from investment operations for 2013 ᴦ. is -3642 thousand rubles. (4000 thousand rubles - 7642 thousand rubles).

A fragment of the Statement of cash flows in example 12.7 will look like this.

Line 4400

This line reflects the total increase (decrease) in cash and cash equivalents, which is determined by summing the balance of cash flows from current operations, the balance of cash flows from investment operations and the balance of cash flows from financial operations. If the calculation results in a negative value, then it is indicated in parentheses.

┌───────────────┐ ┌───────────────┐ ┌──────────────┐ ┌──────────────┐

│Column "For │ │Column" For │ │Column "For │ │Column" For │

│reporting year" │ │reporting year" │ │reporting year" │ │reporting year" │

│lines 4400 │ │lines 4100 │ │lines 4200 │ │lines 4300 │

│"Balance │ = │"Balance │ + │"Balance │ + │"Balance │

│ money │ │ money │ │ money │ │ money │

│flows for │ │flows from │ │flows from │ │flows from │

│reporting │ │current │ │investment│ │financial │

│period" │ │operations" │ │operations" │ │operations" │

└───────────────┘ └───────────────┘ └──────────────┘ └──────────────┘

Example of filling line 4400

"Balance of cash flows for the reporting period"

EXAMPLE 13.1

Indicators for lines 4100, 4200 and 4300 in the financial statements for 2014 ᴦ.:

An example of filling in line 4300 - concept and types. Classification and features of the category "Example of filling line 4300" 2017, 2018.

On line 4310 “Cash received - total” reflect all receipts of money related to financial activities ( turnovers on the debit of accounts 50,51,52,55,57). The lines below provide a transcript of such receipts:

line 4311 "credits and loans" indicate the funds received on the accounts of the organization in the form of loans and loans - credit accounts 66.67;

to line 4312 enter the amounts of received budget appropriations and other target financing – credit account 86;

line 4313 is designed to reflect the contributions of participants - credit account 75;

on line 4314 record other receipts financial activities(for example, share premium from sold shares - credit accounts 75.83).

Line 4320 "Money sent - total" is intended to reflect the money written off for financial activities ( turnovers on the credit of accounts 50,51,52,55,57). For instance:

enter in line 4321 amounts of repaid loans and borrowings, excluding accrued interest - debit 66.67;

on line 4322 reflect the dividends paid to the founders - credit account 75;

line 4323 serves to record all other write-offs for financial activities (credit accounts 50,51,52,55,57). It could be a ransom own shares from shareholders ( debit account 81), repayment of financial lease obligations. Financial lease(leasing) involves the acquisition of ownership by the lessor (lessor) of certain property, with the subsequent provision of this property to the lessee (lessee) for temporary possession and use for business purposes (Article 665 of the Civil Code of the Russian Federation). The lessee repays current leasing obligations in the amount and terms specified in the leasing agreement and reflects - Dt 76 Kt 51.

Line 4300 “Result of cash flows from financing activities” is filled in according to the above lines and represents the difference between the receipt and expenditure of funds for financial activities (line 4310 - line 4320).

Line 4400 “The result of cash flows for the reporting period”. To calculate the indicator for this line, you need to add the amount of net cash from current, investment and financial activities (+(-) line 4100 +(-) line 4200 +(-) line 4300).

In order to complete the cash flow statement, an organization may decide to take into account, for the purposes of analytics, the summary information, in addition to cash flow data, also their equivalents. concept cash equivalents in Russian legislation missing. According to international standards financial reporting(IFRS 7 Statements of Cash Flows) cash equivalents are short-term highly liquid financial investments quickly and with minimal losses convertible into cash and subject to an insignificant risk of changes in their value.

Line 4450 Cash balance at the beginning of the reporting year. This line reflects the amount of money on the accounts of the organization as of January 1 ( debit balance on accounts 50 ( except monetary documents), 51, 52, 55,57 .

The balance in foreign currency on accounts 50 and 52 must be recalculated at the exchange rate of the Central Bank of the Russian Federation as of January 1. This line is filled according to the general ledger and balance sheet.