One of the most important forms of annual reporting continues to be the “Cash Flow Statement” (CFDS), commonly referred to as the “fourth form”. Its presence in the financial reporting block for the year is mandatory for companies operating on OSNO and not being small businesses.
The ODDS summarizes information about all cash receipts and expenses of the company, generating a total that gives a complete picture of its cash supply, which is very important for users of all categories, and, first of all, directly for the company, since the lack of clarity in the issue of the amount of cash (DS) negatively affects the determination of the economic strategy of the enterprise and the development of further financial prospects.
Accounting Form 4: document version updated
Reporting form No. 4 was approved by Order of the Ministry of Finance No. 66n dated July 2, 2010 and is periodically transformed by legislators. Thus, by order of the Ministry of Finance of the Russian Federation No. 61n dated April 19, 2019, the ODDS was again subject to changes. They all relate to the header part of the document:
- The word “according to OKVED” is replaced with “according to OKVED2”;
- Units in “millions” are excluded. rub." and, accordingly, code 385, you have to fill out the ODDS only in thousand rubles;
- OKUD document code 0710004 has been changed to 0710005.
The tabular part of Form 4 of the financial statements in 2021 remained unchanged. The legislator obliges the use of the updated version for reporting for 2021, but it is not forbidden to form the ODDS according to the newly approved version for 2021. The balance sheet, financial results report and other forms (3, 4, 6) of financial statements must be submitted to the Federal Tax Service no later than 03/31/2020. Let us remind you that it is no longer necessary to submit accounting reports to Rosstat - from 01/01/2020, the maintenance of the state accounting information resource is entrusted to the tax authorities.
When filling out the ODDS, you should take into account the provisions of PBU 23/2011.
Due dates
The form is monthly. It must be submitted by the 2nd day of the month following the reporting month. So, for January you need to report before February 2, for February - before March 2, etc. There is no need to report on the form for three months a year. Organizations will not have to fill out a report for the spring months of March, April and May.
A separate form must be completed and submitted for each existing separate division. If the company has five divisions, you need to submit six versions of the 4-inventory form - one for the parent organization and five for the divisions.
Form 4 financial statements: structure and content
ODDS consists of 3 sections reflecting monetary transactions in the main areas of the company’s activities - current, financial, investment.
To avoid duplication of data and an unreliable increase in turnover, financial movements occurring within the enterprise (for example, currency exchange transactions, transfers between accounts) are not included in the report.
In the ODDS, all amounts are recorded regardless of the currency of payment or receipt - they are converted into Russian rubles at the current exchange rate.
The indicators of the reporting year are indicated in comparison with the data of the previous year, which clearly reflects the movement of flows in absolute values for a particular item. Amounts that reduce revenues and expenses are placed in parentheses.
The structure of all three sections of the report is identical - the first lines are allocated to the data on receipts from the relevant areas of activity, then the amounts of expenses incurred are entered and, in conclusion, the balance of funds for the section is displayed.
How to give
The last step is to hand over the reservation certificates to citizens. An authorized employee of the enterprise must also do this.
Before issuance, recipients must be made aware of the rules on the reverse side of the certificate. In particular, please note that such paper must be included in the military ID. In case of its loss, the citizen is obliged to immediately inform the personnel department.
Identification is permitted upon presentation of a passport. The law also requires that upon receipt of the document, the citizen must sign the statement in Form No. 9. Subsequently, this statement is transferred and stored in the personnel department.
If for some reason it was not possible to hand over the certificate to a person in reserve, the paper should be stored in a safe.
As for notifications, they should be sent by registered mail to the military registration and enlistment office at the place of registration of the citizen within five days after receipt from the commissariat.
Filling out Form 4 of financial statements
The “header”, like the information part of any report, contains basic information:
- date and period of compilation (year),
- full name of the enterprise indicating the legal status and form of ownership;
- OKPO, OKVED codes;
- TIN;
- units of change according to OKEI.
Section 1 accumulates information on the amounts and balances at the end of the year of cash flows from current activities. When filling it out, in line 4110 indicate the total amount of receipts from current operations, then decipher it in lines 4111 to 4119, which correspond to different types of receipts indicated in the form:
- 4111 – sales revenue;
- 4112 – rent;
- 4113 – movement of financial investments;
- 4119 – other, for example, refund of tax overpayments;
Line 4120 records the total amount of payments incurred in the course of current activities. The breakdown of expenses is given in lines 4121 to 4129:
- 4121 – payment of invoices for goods and materials, raw materials, supplier services;
- 4122 – staff salaries;
- 4123 - interest paid;
- 4124 – payment of income tax;
- 4129 – other payments, for example, issuance of accountable amounts, payment of sanctions provided for in contracts.
In line 4100, the final line for section 1, the balance of funds is calculated as the difference between the amounts of lines 4110 and 4120.
In section 2, cash flows from investment processes are recorded. It is structured in the same way as the 1st - income from investments made is reflected in line 4210 and deciphered in lines 4211 to 4219.
The expense part of the 2nd section is formed from the total amount of expenses from investment activities in line 4220 and consists of the amounts of lines from 4221 to 4229.
The balance of funds in the 2nd section is displayed in line 4200, equal to the difference in the amounts in lines 4210 and 4220.
The 3rd section is structured according to the same principle, which combines information about financial activities leading to a change in the size or structure of equity capital. In line 4310 - the total amount of receipts from financial transactions, formed by the amounts of lines from 4311 to 4319.
Line 4320 records the amount of payments made as part of financial activities. Their total value is formed by the sums of lines from 4321 to 4329.
Next, the balance of financial transactions for the reporting year is calculated. Fund balances in all three sections are combined into a total balance, taking into account incoming cash balances at the beginning of the year.
If the company carried out foreign exchange transactions, then the ODDS calculates the exchange rate difference between the currencies of other countries and the Russian ruble.
Form 4 financial statements for 2021: example
Here is a sample of filling out the ODDS based on the submitted source data:
| Indicators in thousand rubles. | Line | For 2019 | For 2018 |
| Balance of DS at the beginning of the year | 4450 | 3659 | 2640 |
| Income: | |||
| — sales revenue (excluding VAT) | 4111 | 12450 | 11200 |
| — funds received from the sale of the OS | 4211 | 600 | 100 |
| - the previously issued loan was returned | 4213 | 1000 | 0 |
| — received a bank loan | 4311 | 5000 | 3219 |
| — interest received under the loan agreement | 4219 | 420 | 650 |
| Payments: | |||
| - suppliers | 4121 | 7950 | 6800 |
| - salaries paid to staff | 4122 | 1800 | 1450 |
| — insurance deductions are listed | 4122 | 540 | 440 |
| — personal income tax is listed | 4122 | 260 | 190 |
| - interest paid on the loan | 4123 | 480 | 520 |
| - loan repaid | 4323 | 2000 | 0 |
| - income tax paid | 4124 | 2800 | 2650 |
| — VAT transferred | 4129 | 1560 | 1100 |
| — a loan was issued to a third party company | 4223 | 2000 | 1000 |
| Balance of DS at the end of the year | 4500 | 3739 | 3659 |
Form 4 of the financial statements in the updated version, generated on the basis of the data presented, will look like this:
Who makes the ID
The procedure for booking, receiving and issuing relevant documents to employees of organizations responsible for military registration work, and to those liable for military service themselves, is prescribed in the Resolution of the Interdepartmental Commission on the Reservation of Citizens in the Reserves dated 02/03/2015 No. 664c. Here are the forms that will be mentioned in our text.
The main paper for confirming the reservation is Form F-4. Its form can be downloaded below to familiarize yourself with it.
But if you need blank forms to register and book new employees, then simply filling it out is not enough. The required number of forms must be received by the person responsible in the organization for maintaining military records and reservations at the military commissariat against signature (form No. 10). This is done to record the documents issued.
Forms are filled out on the basis of military IDs, including the part called “notification”. The responsible person must indicate:
- the name of the military commissariat (department) that issued the form;
- FULL NAME. the booked employee, his year of birth;
- military specialty number (MS): for officers - 6 digits, and for privates - 3 digits;
- military rank;
- name and address (legal) of the organization where the reserved person works, as well as his position (profession);
- the basis on which the citizen was booked (for example, if his specialty is included in the relevant list);
- duration of military deferment. It cannot exceed 6 months from the date of mobilization announcement. In this case, the deferment period must be indicated in writing, and not in the form of a number.
An example of filling out the F-4 form (all information is fictitious, only the part that is filled out by an employee of the organization is shown)
After filling out the document, it must be signed by the organization’s management and taken to the commissariat of your district. Additionally, you need to attach a list of employees who are being booked, their military ID cards and personal cards. At the commissariat, the certificates are signed by authorized persons, after which all documents can be collected.
Please note that confirmation of booking for a specific employee must be issued within 10 days after hiring or the end of the probationary period, if one has been established.
Who is responsible for maintaining the book?
Maintaining this document is the responsibility of the employee who is responsible for cash transactions at the enterprise (usually this is either a cashier or an accountant of the organization). Also, the company must organize control over the completion of the document, which is usually assigned to the chief accountant or directly to the head of the enterprise.
The cash book should be prepared in the most careful manner, since the information reflected in it is always carefully checked by tax specialists during on-site audits.
Any errors discovered may result in serious administrative penalties in the form of large fines.
Instructions for registering a cash book
At the beginning
- On the title page of the book, first write the full name of the company to which this document belongs, the structural unit (if necessary)
- The OKPO code is entered (located in the company’s constituent papers) and the year for which the cash book is opened is entered.
- On the last page of the document, it is necessary to indicate the number of sheets in it, the signature of the manager, chief accountant and the closing date of the cash book. The specified data is recorded on the first sheet of the cash book form.
Main part of the book
- On the required sheet you should indicate the date it was filled out, as well as the number (according to the order in which the cash book is maintained).
- Then the number of the primary document is entered into the table in the first column (receipt and expense order when “cash” is received, and cash order when it is issued).
- Then information is entered about from whom the funds were received or to whom the funds were issued (both legal entities and individuals can be indicated here), and the corresponding account number. The amount must be entered in the column to which it relates (either income or expense).
- After all the necessary lines have been filled in, the empty ones must be crossed out in the form of the letter Z or a cross, and at the end of the day the final amount in each column should be calculated and indicated in the “Total” cells.
- Below, in the appropriate line, you should enter the balance of cash in the cash register at the end of the day.
- In conclusion, the document must be signed by the cashier who filled out the document, as well as the chief accountant (with transcripts of the signatures).
The cash book must be kept for at least five years.
On March 20, 2021, Resolution of the National Statistical Committee of the Republic of Belarus dated October 27, 2021 No. 134 came into force, which approved the state statistical reporting form 4-u “Report on the types of economic activities of the organization” (hereinafter referred to as form 4-u) and Instructions for filling out the state statistical reporting form 4-u “Report on the types of economic activities of the organization” (hereinafter referred to as the Instructions).
What changes need to be taken into account when filling out Form 4? Who must submit these reports and when? The answers to these questions are in this material.
RANGE OF RESPONDENTS
1. Legal entities - commercial organizations (except for peasant (farm) households, banks):
- not being small businesses;
- small organizations subordinate (part of) state bodies (organizations), as well as shares (shares in authorized funds) of which are state-owned and transferred to the management of state bodies (organizations).
2. Legal entities are non-profit organizations engaged in the production of products (works, services) for sale to other legal entities or individuals, with an average number of employees for the calendar year preceding the reporting year, 16 people or more:
- non-budgetary organizations;
- budgetary organizations operating in the mining and manufacturing industries; activities for the supply of electricity, gas, steam, hot water and air conditioning; water supply; collection, processing and disposal of waste, pollution elimination activities; activities in the field of forestry and logging.
3. Separate divisions of legal entities (except for insurance organizations) listed in paragraphs 1 and 2 of this article, having a separate balance sheet.
Submission deadline
| During the reporting period | As an electronic document | On paper |
| January–March 2021 | From April 14 to April 23, 2021 | April 23, 2021 |
| January–June 2021 | From July 12 to July 23, 2021 | July 23, 2021 |
| January–September 2021 | From October 12 to October 23, 2021 | October 23, 2021 |
| January–December 2021 | From March 5 to March 19, 2021 | March 19, 2021 |
DELIVERY METHODS
1. In the form of an electronic document in two modes:
- offline (Offline) - using specialized software, which is posted along with the necessary instructional materials for its deployment and use on the website of the National Statistical Committee of the Republic of Belarus https://www.belstat.gov.by under the heading “Respondents / Electronic reporting”;
- online (Online) - through the multifunctional web portal of Belstat, which provides information support to respondents of state statistical observations, posted on the website https://www.belstat.gov.by in the heading “Respondents / Electronic reporting”.
2. It is submitted on paper to the Main Statistical Office of Minsk, the statistics department in the district (city) of the Main Statistical Office of the region at its location (state registration) by mail or courier.
INSTRUCTIONAL MATERIALS
Information materials on filling out Form 4-u are posted on the Belstat website https://www.belstat.gov.by in the heading “Respondents / State statistical observations / Reporting forms, instructions, resolutions / Structural surveys of organizations (Form 4-u)” .
CHANGES AND ADDITIONS TO FORM 4-U AND INSTRUCTIONS
In Section I “Information on the activities of the organization by type of economic activity” of Form 4-u :
- a new column 5 was introduced “Volume of production (work, services) minus taxes and fees calculated from revenue for the last quarter of the reporting period”;
- columns 1, 2, 5 are supplemented with a footnote “In columns 1, 2 and 5 for types of economic activities related to trade (groups 451, 453, 454 (except for subclass 45403), sections 46 (except for group 461) and 47 OKRB 005- 2011), gross income is reflected."
Directions:
- supplemented with clarifications on the procedure for reflecting data on the volume of production (work, services) by an organization carrying out settlements in foreign currency (part 4, clause 20).
Industry (sections B, C, D, E):
- the methodology for filling out line 12 has been clarified in terms of reflecting data on thermal and electrical energy (part 5 and part 6 of clause 28);
- explanations are provided regarding the procedure for reflecting prototypes in the volume of industrial production when carrying out research, development and development work (part 24, paragraph 28).
Construction (section F):
- explanations are provided on the reflection of profit from the sale of real estate (part 3, clause 29);
- explanations are provided regarding the procedure for recording equipment being installed and repaired at a construction site (part 9, clause 30).
Trade (section G), Financial and insurance activities (section K), Provision of other types of services (section S):
- in case of receiving data equal to zero during the calculation, a zero is entered in columns 1, 2 and 5, data less than zero - a negative value (part 8, clause 32, part 3, clause 37, part 2, clause 42).
Professional, scientific and technical activities (section M):
- supplemented with explanations on the reflection of the cost of research, development and experimental technological work by the organization carrying out R&D (part 2, clause 39);
- supplemented with the order of data reflection in column 5;
- supplemented with an explanation of what is considered the moment of shipment when performing work or providing services (part 2, clause 46);
- supplemented with an explanation on the procedure for recording by the organization products shipped in previous periods and returned in the reporting period (part 16, clause 46).
How to fill out an application form for civil service
As mentioned above, the civil service application form must be filled out manually. This means that you are not allowed to fill out forms using a computer, only yourself - legibly, with a blue or black pen. Personal data (last name, first name, patronymic, date and place of birth, registration address) must be filled out in accordance with passport data. Full name and patronymic must be indicated. The place of birth is also written in full, indicating the republic, autonomous okrug/region/territory, district, and the immediate locality. Information about work activity must correspond to the entries in the work book. Data on education must correspond to the records in the certificate and diploma (especially the name of the specialty received). You should not fill out the form with data that you cannot document.
When filling out the form, it is not allowed to leave empty fields or put dashes. If there is no answer or data to a question, that’s what you should write. Let's say the applicant does not have state awards, and the application form requires them to be listed. In this case, you should write: “I have no state awards.”
When filling out information about relatives, you must indicate not only living, but also deceased relatives, indicating both their dates of birth and dates of death. If a citizen is admitted to state secrets, he must indicate the form of admission.
You should not indicate data in the form that does not correspond to reality. Facts are easily verifiable, and detection of deception will dramatically reduce the chances of getting a prestigious job. In addition, grammatical errors, blots, strikeouts, and carelessness in filling out the form will create an unfavorable impression.
The application form will need to be accompanied by black and white photographs on matte paper, without corners. You should be photographed in business casual clothing.
Procedure for using the waybill
The legislation does not establish a mandatory form of waybill, so enterprises can develop it independently, observing the mandatory requirements for accounting documents and the rules of the Ministry of Transport of the Russian Federation.
Rosstat has approved two of its varieties - the standard interindustry form 4 p, used for time-based payment for machine work, and form 4 c, used for piecework. Firms can use both of these forms in their activities.
When delivering cargo, the first form of waybill 4 p is used, which also includes two more tear-off coupons. They are the basis for issuing invoices to contractors for payment for services.
The vehicle's waybill is issued by responsible officials in the company and recorded in the registration log. It must be marked by the mechanic, medic, refueler, and during the task, the driver himself, as well as representatives of the customer. When transporting goods to third parties, a consignment note may be attached to it.
Filling out travel sheets is carried out for each day (shift), and the driver must first submit this form for the previous date. Upon returning, he passes the document to the dispatcher, who notes it in the registration log, calculates it and transfers it to the accounting department.
Sample texts of letters to military commissariats
To the military commissar
OVK Kuntsevo district
Western Autonomous District of Moscow
212351, Moscow,
st. Partizanskaya, house 19
We are sending a notice in form No. 4 (MA No. 1000000 dated July 14, 2004) for registration of private reserve VINOV Vladimir Viktorovich, born in 1956, VUS 000, residing at the address: Moscow, st. Bogomolova, 24, bldg. 2, apt. 197.
At the same time, we inform you that the resolution of the Interdepartmental Commission on the Reservation of Citizens in the Reserves, dated December 9, 2002, No. 244, requires notifications in Form No. 4 on the enrollment of citizens in the reserves for special military registration, formalized in the prescribed manner by organizations and military commissariats at the place of work of these citizens, accept for execution in the absence of the necessary lists at the military commissariat at the place of residence of citizens in the reserve subject to reservation.
Appendix: notice, on 1 sheet, only to the addressee.
Supervisor
To the military commissar
UWC Shchelkovo
141100, Shchelkovo,
Tsentralnaya st., 86
We ask you to remove from the special military registration of private reserve Irina Borisovna LEPILIINA, born in 1958, VUS 000, living at the address: Shchelkovo, Talalaeva St., building 6, apt. 197 due to reaching the age limit for being in reserve.
Please write off the previously sent notice of special military registration in Form No. 4 (MA No. 0500000 dated September 16, 2002) in the prescribed manner.
Supervisor
To the military commissar
OVK Cheryomushkinsky district
South-Western Autonomous District of Moscow
117333, Moscow,
Vavilova st., house 44, building 1
In connection with the assignment of the next military rank of “Colonel” to Mikhail Aleksandrovich Alov, we ask you to remove him from the special military register, as he has lost the right to a deferment from conscription for mobilization by military rank.
Please write off the previously sent to your address MA notice No. 0500000 dated 06/03/2002 in the prescribed manner.
To the military commissar
OVK Krasnoselsky district
Central Administrative District of Moscow
103045, Moscow,
Daev lane, building 13
We send forms form 4, which we ask to be written off from our personal account No. 2/000.
| № p/p | Series, form number |
| Certificates – 5 (five) | |
| MA No. 0500000 | |
| MA No. 0500001 | |
| MA No. 0500005 | |
| MA No. 0500006 | |
| MA No. 0500009 | |
Supervisor
Form 22
To the Military Commissar_________________
(name of military commissariat, address)
Why is this form needed?
Innovation processes are the use of one's own scientific developments in order to make a profit.
Such programs are implemented in the manufacturing sector, IT technologies, services and other industries. Enterprises that are not classified as small businesses annually submit a statistical report 4-innovation, which contains information about innovative areas of activity. This data is necessary for annual statistical recording and analysis of Russian companies’ own scientific developments and their role in the national economy.
