Section "Cash flows from financial transactions"

Line 4310 “Receipts – total” . This line reflects the amount of cash and cash equivalents received from financial transactions. The indicator of this line is determined by summing the indicators of lines 4311 – 4319.

Line 4311 “obtaining credits and loans” . This line reflects the amount of loans and borrowings received in the reporting period, including interest-free ones (clauses “e” of clause 11 of PBU 23/2011).

Line 4312 “cash contributions of owners (participants)”. The line reflects receipts, in accordance with paragraph 11 of PBU 23/2011:

– contributions of participants to the property of LLC, made in cash or cash equivalents;

– receipt of cash or cash equivalents on a gratuitous basis from shareholders (participants) subject to the invariance of the authorized capital.

Line 4313 “from the issue of shares, increase in participation interests” . On this line, the organization may reflect the following types of income:

– funds received as payment for shares placed during the establishment of a joint-stock company (clause 2, article 25, clause 1, article 34 of Federal Law No. 208-FZ);

– funds received from the founders of a limited liability company in payment for their shares in the authorized capital of the company (clause 1, article 16 of Federal Law No. 14-FZ);

– funds raised as a result of the placement of additional shares (clause 1, article 28 of Federal Law No. 208-FZ);

– additional monetary contributions of the participants of the company and third parties accepted into the company, increasing the nominal value of the shares and the authorized capital of the limited liability company (clause 2, article 17 of the Federal Law N 14-FZ).

Line 4313 may also reflect proceeds from the sale of the organization’s own shares (stakes) previously purchased by it.

Line 4314 “from the issue of bonds, bills of exchange and other debt securities, etc.” . Line 4314 reflects the organization’s receipts from the issue of bonds, the issuance of its own bills, other receipts of borrowed funds associated with the emergence of debt obligations issued in securities (clause “d” clause 11 PBU 23/2011).

Line 4319 “other receipts” . On this line, an entity may report information about other, not mentioned above, receipts from financial activities, provided that this information is not material for separate reflection on independently entered lines, which can be assigned codes from 4315 to 4318.

Depending on the materiality of the indicators, separate lines with codes 4315 – 4318 or line 4319 “other income” may reflect, for example, income from the issue of the issuer’s options.

Line 4320 “Payments – total” . This line reflects the amount of payments made as part of financial transactions. The indicator of this line is determined as the sum of the indicators of lines 4321 – 4329.

Line 4321 “to the owners (participants) in connection with the redemption of shares (participatory interests) of the organization from them or their withdrawal from the participants” . This line reflects the cash flows (paragraph “b” of paragraph 11 of PBU 23/2011) associated with the payment by the JSC of its own shares redeemed from shareholders; with payment by the LLC of the value of the share to the participant (his creditors, heirs or successor).

Line 4322 “for the payment of dividends and other payments for the distribution of profits in favor of the owners (participants)” . This line reflects the amount of cash flow associated with the organization’s payment of dividends and other amounts of distributed profits to owners (participants) (clause “c” clause 11 PBU 23/2011).

Line 4323 “in connection with the redemption (repurchase) of promissory notes and other debt securities, the return of loans and borrowings” . This line reflects the amount of funds directed by the organization to repay debt obligations, including the repayment (repurchase) of promissory notes, the redemption of bonds (paragraphs “e”, “g”, paragraph 11 of PBU 23/2011).

Attention!

The amount of interest paid on borrowed obligations is reflected in line 4123 “Interest on debt obligations” of the section “Cash flows from current operations” or line 4224 “interest on debt obligations included in the cost of an investment asset” of the section “Cash flows from investment obligations” (subparagraphs “e” p. 9, subparagraphs “b” p. 10 PBU 23/2011).

Line 4329 “other payments” . On this line, the organization may reflect information about other, not mentioned above, payments related to financial transactions, provided that this information is not material for separate reflection on independently entered lines.

Depending on the materiality of the indicators, for individual lines to which the organization assigns codes 4324 – 4328, or for line 4329 “other payments”, for example:

– lease payments (payments under a financial lease agreement) paid to the lessor;

– payments to founders (shareholders, participants) upon distribution of additional capital between them.

Line 4300 “Balance of cash flows from financial transactions” . This line reflects the value of the resulting cash flow from financial transactions. This value is determined by calculation as the difference between the indicators of lines 4310 “Receipts – total” and 4320 “Payments – total”. If the subtraction results in a negative value (outflow of cash and cash equivalents), then it is indicated in parentheses.

Line 4400 “Balance of cash flows for the reporting period” . 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.

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 corresponding balance sheet items. Line 4450 should contain a link to such explanations (clauses 21, 22 PBU 23/2011).

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).

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 cash balances and cash equivalents in foreign currency at 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.

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