Cash flow statement 2021: form

Why is this report needed?

The document is, one might say, generalizing and gives a clear idea of the company’s cash flow. This is important because sometimes, even with full order with fixed assets and other funds, a company may suffer from a lack of money necessary, for example, to pay taxes and social contributions, pay wages, transfers to suppliers, etc. In addition, it is obvious that the lack of a clear picture of cash always affects the economic component of the organization, which is why the report is of great importance for determining further actions and prospects in terms of finance.

Form and sample
Free download
Online viewing
Expert tested

FILES

The report also plays an important role when the company is interested in attracting investments, since before engaging in any project, a demanding investor always asks for this report and studies it with passion.

In addition, the recipients of the cash flow statement may be:

tax office,
Rosstat,
banking institutions,
founders of the company, etc.

Current edition

The current cash flow report form for 2021 was approved by order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n.

The last changes to the 2021 cash flow statement format were in 2015. Then Order of the Ministry of Finance dated April 6, 2015 No. 57n made a number of adjustments to several regulatory documents on accounting. Thus, the obligation of the chief accountant to sign a sample cash flow statement was canceled. In 2021, only the head of the enterprise puts his autograph with a transcript on this document.

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

Structure and content of the report

For a person without special education, the document may seem quite complicated. It consists of three sections in which monetary transactions are reflected in code values according to three main indicators of the organization’s performance:

current,
financial
and investment.

It should be borne in mind that not all cash movements need to be included in this document. Exceptions include :

currency exchange transactions,
receipt and delivery of cash to a bank account,
exchanging cash equivalents for each other,
transfer from one organization account to another, etc.

A complete list of actions can be found in clause 6 of PBU 23/2011.

Important feature : the report includes any financial transactions of the company. falling under its qualification requirements, regardless of the monetary units of which country they were produced in, but all data in the document is entered only in Russian rubles, and strictly in the unit of measurement (thousands, millions) that was used in drawing up the balance sheet .

Document structure

Based on Order of the Ministry of Finance No. 66n, any example of a cash flow statement for 2021 consists of 3 pages (see pictures below).

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

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

The sample for filling out a cash flow statement for 2016 must include all receipts to the company and various payments on its part. In some columns, the procedure for generating a cash flow statement in 2021 requires a balance.

Keep in mind: every correct example of filling out a cash flow statement in 2021 involves entering figures for 2021 as well as for 2015. The latter are taken from the previous cash flow statement (form 4).

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

Example of preparing a cash flow statement

Filling out the header

Since the document is extremely important, you must be very careful when drafting it and fill out all the necessary cells.

First, the report indicates the year for which it was compiled.
Next, enter the full name of the organization (with the abbreviation of the organizational and legal status) and the following data:
OKPO code (All-Russian Classifier of Enterprises and Organizations),
TIN,
type of economic activity (required in the form of an OKVED code and decoding).
Below, again, the organizational and legal form and form of ownership are entered, and next to them are the OKOPF (All-Russian Classifier of Organizational and Legal Forms) and OKFS (All-Russian Classifier of Forms of Ownership) codes.
The last line of the document header indicates OKEI (All-Russian Classifier of Units of Measurement) codes: i.e. thousands or millions used in the report.

Filling out section 1

The first section of the document contains information about current cash flows .

First of all, information about “receipt” : data on the total amount of funds received is entered in line 4110, which is then scattered across the underlying thematic lines - from 4111 to 4119 - in accordance with the accounting registers. This takes into account transactions from the sale of services and inventory, rental payments, interest, royalties and other “incoming” finances.
Line 4120 indicates the total amount for payments made during the reporting period : payment of taxes and contributions to pension funds, wages, transfers to contractors and suppliers, etc. Then this amount is also posted to lines 4121 to 4129.
the balance from current operations is entered in line 4100 (i.e., the amount of “incoming” finances minus expenses incurred).

This section also contains information about cash transfers and receipts that cannot be unambiguously classified.

An important nuance: expenses in the table must be indicated in parentheses, and excise taxes paid to suppliers and contractors, just like VAT, do not need to be included here.

Filling out section 2

The section entitled “ Cash flows from investment operations ” is completed in a similar manner. First of all, “ total receipts ” are entered in line 4210, including from the sale of shares, returns on loans, dividends, sales of non-current assets, etc., which is then posted in the required values on the corresponding lines (from 4211 to 4219).

Payments ” for investment transactions are also filled in below total is entered into line 4220 , which is then, in full accordance with the accounting registers, signed on the lines below (from 4221 to 4219), including the acquisition and other costly transactions with non-current assets, payment of interest, acquisition of debt securities, etc. .d.

Then enter the value of the balance of cash flows from all investment activities (receipts minus expenses).

Filling out section 3

The last section of the document is devoted to cash flows from various types of financial transactions . Everything is similar here:

first, line 4310 indicates the value of “total” receipts , which is then distributed along the lower lines (from 4311 to 4319), including income from the issue of shares and bonds, loans, borrowings, etc.
“total” indicators for financial payments are entered in line 4320, followed by their distribution in lines from 4321 to 4329.
Then the difference between the “incoming” and “outgoing” cash flows for the reporting period for financial transactions is indicated.
Finally, the document includes the total balance of all three cash flows for the reporting period (can be either with a plus or a minus sign), financial balances at the beginning and end of the period, as well as the difference in the exchange rate between the currencies of other countries and the Russian ruble, which is calculated using a special formula (filled in only when the organization made settlement transactions in foreign currency).

After drawing up the report, the document is submitted for approval to the head of the organization, who, with his signature, certifies the authenticity of the information included in it.

Functions

The report in question accumulates data on monetary resources and highly liquid financial investments, which can be quickly replaced with a specific amount of money that is known in advance. That is, a completed sample cash flow statement for 2021 will tell tax authorities and other interested parties about the economic viability of the organization: about those resources, the risk of changes in value due to their nature is low.

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

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

Cash flows

Flows in the ODDS are grouped into three areas of the company’s activities:

Current (operational).
Investment.
Financial.

For each type of activity, a balance is determined.

In Russia, the so-called direct method of compiling ODDS is used. The form contains sections of the cash flow statement; receipts and payments are taken from the accounts of funds and their equivalents (Section V of the Chart of Accounts) without any adjustments. That is, these are honest financial flows: how much the company received or paid, that much went into the reporting form. Then, for each area of activity, the balance of flows is displayed, added to the cash balance at the beginning of the period, and the cash balance at the end of the period is determined.