Who is required to take f. 4 – cash flow statement
The Accounting Law allows for accounting in a simplified form (Clause 4, Article 6 of Federal Law No. 402-FZ dated December 6, 2011):
- SMEs;
- non-profit enterprises;
- participants of the Skolkovo project.
It is these entities that are not required to include a cash flow statement (hereinafter referred to as the cash flow statement) as part of the financial statements, but have the right to do so if they consider it necessary.
All other enterprises must generate this document annually and submit it to the Federal Tax Service as part of their accounting reports no later than three months after the end of the year: for 2021 - until 03/31/2021 inclusive.
Cash flow statement: form
The DDS report was introduced by Order of the Ministry of Finance dated July 2, 2010 No. 66n. Its current version dated April 19, 2019 applies to reporting based on the results of 2021.
The cash flow statement form is divided into 3 blocks:
| Operation block | What data does it include? |
| Current | Information about the current activities of the organization. It is such operations that generate profit or loss from sales. |
| Investment | Movement of funds associated with non-current assets, participation in other organizations and turnover of debt securities |
| Financial | Attracting credit and borrowed funds, settlements with participants on shares, shares and dividends |
The data is provided for 2 years: the reporting year and the one preceding it. Negative indicators (payments) are indicated in brackets.
In fact, the cash flow statement form 2020 complements the overall picture of the financial condition and stability of the company and gives users information about the real flow of money (without taking into account the movement of funds from the cash register to bank accounts and back).
In Russian practice, a DDS report is compiled using the direct method, i.e. every receipt and any payment is reflected in one of the lines.
In world practice, such forms are also compiled by an indirect method: from the profit (loss) received, the amount of changes in non-monetary items, such as depreciation, dynamics of the book value of fixed assets, the value of current assets, short-term and long-term liabilities, etc. is excluded.
Instructions for filling out form 4-TER
Instructions for preparing a 4-TER report for statistics are in Appendix No. 3 to Rosstat Order No. 461 dated July 27, 2018.
Form 4-TER includes a title page and three sections. We will tell you how to fill them out further.
Title page
The simplest element of any statistical form.
- Indicate the full name of the organization from the constituent documents and its short name in brackets.
- In the “Postal Address” line, indicate the legal address with a postal code, and if it does not coincide with the actual address, enter the actual location.
- In the code part, indicate the OKPO and identification number for the units.
Section 1. Remains, receipt, consumption of fuel and heat energy
The first section contains information on all fuel received and consumed by the organization in the reporting year, as well as on its balances. Fuel sold to the public, employees and other organizations is also reflected in this section.
Enterprises that consume fuel and energy and simultaneously produce them provide data only on the fuel produced, intended for their own needs and sales to the public/employees. Fuel sold to other legal entities is not included in the section.
In the first column, indicate the remaining fuel at the beginning of 2021, and in the second column - the amount of fuel received in the reporting year - purchased externally and produced independently.
In the third column of the first section, indicate all fuel/energy consumption at the enterprise, including losses and shortages. In the total volume of consumption, data on fuel consumption is highlighted:
- boiler and furnace fuel (column 4);
- motor fuel (column 5);
- raw materials (column 6);
- for non-fuel needs (column 7).
In column 8, indicate the volume of waste petroleum products sold to other legal entities and oil depots. If you are engaged in exporting fuel, reflect the data on it in column 9.
Enter the balance at the end of 2021 in column 10.
Keep records of exports and imports in the Kontur.Accounting web service. Simple accounting, payroll and reporting in one service.
Section 2. Actual consumption of fuel and energy resources
The second section contains data on fuel consumption in tons of standard fuel.
To convert fuel into conventional fuel, multiply the volume of fuel in physical terms by K - the actual thermal equivalent.
When filling out column A of this section, be guided by the list of types of products, works and services that consume fuel and energy. The list is presented in the appendix to form 4-TER.
In column 1, provide data on the heat and electricity supplied from the buses and collectors of power plants, except for losses and expenses for own needs. Energy received from someone and sold to consumers is not included in this column.
In column 2, indicate electricity costs for your own needs for electricity production and heat supply. Data on actual fuel consumption in power plants for the reporting year are given in conventional terms in columns 5–27.
Generating a cash flow report
The form is filled out according to the rules established by PBU 23/2011. Here are some of them:
- revenue and payments to suppliers and contractors are included in the appropriate lines without indirect taxes (VAT, excise taxes);
- indirect taxes are reflected in a collapsed manner (letter of the Ministry of Finance dated January 27, 2012 No. 07-02-18/01). For example, incoming VAT is subtracted from outgoing VAT: a positive difference is reflected in line 4119 “Other receipts”, a negative difference is reflected in line 4129 “Other payments”;
- the amount of remuneration of employees includes personal income tax and insurance contributions (line 4122);
- separate lines are allocated for income tax;
- for other taxes and fees, the subject has the right to add a line, for example, with code 4125 and the name “Other taxes and fees”. This will include all mandatory payments, except for indirect taxes, personal income tax, insurance premiums and income tax.
Cash Flow Statement: Example
As an example, consider Finist LLC, which is engaged in the wholesale trade of cars.
Here are the main indicators that served as data sources for filling out the lines of the DDS report for 2021:
| Index | Amount, thousand rubles | Line, amount thousand rubles. | Reflected amount, thousand rubles. |
| Current Operations | |||
| Revenue from the sale of cars, incl. VAT 20% | 150 000 | 4111 | 125 000 |
| Receiving funds from renting out property, incl. VAT 20% | 600 | 4112 | 500 |
| Payment to suppliers, incl. VAT 20% | 90 000 | 4121 | 75 000 |
| VAT (shown collapsed) | Outgoing: (150,000 + 600) x 20 / 120 = 25,100; Incoming: 90,000 x 20 / 120 = 15,000 | 4119 | 10 100, because outgoing VAT is greater than incoming VAT: 25,100 – 15,000 = 10,100 |
| Salary | 18 200 | 4122 | 18 200 |
| Income tax | 6 800 | 4124 | 6 800 |
| Other taxes (property tax) | 250 | 4125 (added by Finist LLC independently) | 250 |
| Receipt total | X | 4110 | 135 600 (125 000 + 500 + 10 100) |
| Payment summary | X | 4120 | 100 250 (75 000 + 18 200 + 6 800 + 250) |
| Balance by block of transactions | X | 4100 | 35 350 (135 600 – 100 250) |
| Investment operations | |||
| The loan issued in 2021 was returned to the company | 5 000 | 4213 | 5 000 |
| Dividends received from participation in other organizations | 1 200 | 4214 | 1 200 |
| A new building was purchased, payment includes VAT 20% | 12 000 | 4221 | 10 000 |
| Shares of a third-party organization were purchased | 2 000 | 4222 | 2 000 |
| VAT on the purchased building is reflected | 2 000 | 4229 | 2 000 |
| Receipt total | X | 4210 | 6 200 (5 000 + 1 200) |
| Payment summary | X | 4220 | 14 000 (12 000 + 2 000) |
| Balance by block of transactions | X | 4200 | (7 800) (6 200 – 14 000) |
| Financial operations | |||
| A contribution to the authorized capital of a new participant was received | 200 | 4312 | 200 |
| Dividends paid to founders | 13 000 | 4322 | 13 000 |
| Receipt total | X | 4310 | 200 |
| Payment summary | X | 4320 | 13 000 |
| Balance by block of transactions | X | 4300 | (12 800) (200 – 13 000) |
In the example under consideration of filling out a cash flow statement for 2021, Finist LLC looks like a completely successful enterprise: a positive result from current activities allows the company to purchase a new building and pay off the owners, i.e. cover the negative balance on investment and financial transactions.
The DDS report ends with the lines:
- 4400 – total balance for the year: 35,350 – 7,800 – 12,800 = 14,750;
- 4450 – balance of cash and cash equivalents at the beginning of the year: 9,870;
- 4500 – balance of cash and cash equivalents at the end of the year: 9,870 + 14,750 = 24,620.
As of December 31, 2020, at the cash desk and in the accounts of Finist LLC - 24,620 thousand rubles.
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| Good afternoon Question for those who fill out the 4f expenses form. How did you deal with contributions to the innovation fund - did you exclude lines of section 1 from lines 001 and 002? | |
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1. State statistical reporting in form 4-f (costs) “Report on the costs of production of products (works, services)” (hereinafter referred to as the report) is submitted by: 1.1. commercial organizations (except for banks and insurance organizations): not small businesses; small organizations subordinate (part of) state bodies (organizations), as well as organizations whose shares (shares in authorized funds) are state-owned and transferred to the management of state bodies (organizations); 1.2. non-profit organizations (except for budgetary organizations) producing products (works, services) for sale, with an average number of employees per year of 16 people or more; 1.3. separate divisions of legal entities listed in subclauses 1.1 and 1.2 of this clause, having a separate balance sheet. 2. The report is not submitted: 2.1. organizations that apply a simplified taxation system and keep records in the ledger of income and expenses of organizations and individual entrepreneurs that apply a simplified taxation system; 2.2. peasant (farm) farms
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