Ministry of Finance of the Russian Federation. Accounting "statement of cash flows" Classification of cash flows

ACCOUNTING REGULATIONS

"CASH FLOW REPORT"

PBU 23/2011

I. General provisions

1. This Regulation establishes the rules for drawing up a traffic report money commercial organizations (excluding credit institutions), which are legal entities under the laws of the Russian Federation (hereinafter - organizations).

2. This Regulation is applied to the preparation of a cash flow statement in cases where the preparation, and (or) presentation, and (or) publication of this report is provided for by the legislation of the Russian Federation or regulatory legal acts, as well as when the organization has voluntarily decided to submit and (or) publication of such a report.

This Regulation does not apply to the preparation of an organization's reporting for internal purposes, reporting prepared for state statistical observation, reporting information submitted by a credit institution in accordance with its requirements, and reporting information for other special purposes, if the rules for preparing such reporting and information do not provide application of this Regulation.

3. The statement of cash flows is included in accounting statements organizations.

4. The cash flow statement is drawn up on the basis of the general requirements for the accounting statements of the organization, established by regulatory legal acts on accounting, and the requirements established by this Regulation.

5. A cash flow statement is a summary of data on cash and highly liquid financial investments that can be easily converted into a predetermined amount of cash and which are subject to an insignificant risk of changes in value (hereinafter referred to as cash equivalents). Cash equivalents may include, for example, those opened in credit institutions demand deposits.

6. The statement of cash flows reflects the organization's payments and receipts to the organization of cash and cash equivalents (hereinafter - the organization's cash flows), as well as balances of cash and cash equivalents at the beginning and end of the reporting period.

The organization's cash flows are not:

a) payments of funds associated with their investment in cash equivalents;

b) cash receipts from the repayment of cash equivalents (excluding accrued interest);

c) currency exchange operations (excluding losses or benefits from the operation);

d) exchange of some cash equivalents for other cash equivalents (excluding losses or benefits from the operation);

e) other similar payments of the organization and receipts to the organization that change the composition of cash or cash equivalents, but do not change their total amount, including receipt of cash from a bank account, transfer of funds from one account of the organization to another account of the same organization ...

II. Cash flow classification

7. Cash flows of the organization are divided into cash flows from current, investment and financial transactions.

8. Cash flows of the organization are classified depending on the nature of the transactions with which they are associated, as well as on how information about them is used to make decisions by users of the accounting statements of the organization.

9. The cash flows of an entity from operations in the ordinary course of business of the entity that generate revenue are classified as cash flows from current operations... Cash flows from current operations, as a rule, are associated with the formation of the profit (loss) of the organization from sales.

Information on cash flows from current operations shows users of the organization's financial statements the level of the organization's security with funds sufficient to repay loans, maintain the organization's activities at the level of existing production volumes, pay dividends and new investments without attracting external sources of financing. Information about the composition of cash flows from current operations in previous periods, combined with other information presented in the accounting statements of the organization, provides a basis for forecasting future cash flows from current operations.

Examples of cash flows from current operations are:

a) receipts from the sale of products and goods to buyers (customers), the performance of work, the provision of services;

b) receipts of rent payments, royalties, commissions and other similar payments;

c) payments to suppliers (contractors) for raw materials, materials, works, services;

d) remuneration of employees of the organization, as well as payments in their favor to third parties;

e) payments of corporate income tax (except for cases when corporate income tax is directly related to cash flows from investment or financial transactions);

f) payment of interest on debt obligations, excluding interest included in the value of investment assets in accordance with the Accounting Regulations "Accounting for Expenses on Loans and Credits" (PBU 15/2008), approved by order of the Ministry of Finance of the Russian Federation dated October 6, 2008 . No. 107n (registered with the Ministry of Justice of the Russian Federation on October 27, 2008, registration number 12523) as amended by orders of the Ministry of Finance of the Russian Federation dated October 25, 2010 No. 132n (registered with the Ministry of Justice of the Russian Federation on November 25, 2010, registration number 19048), dated November 8, 2010 No. 144n (registered with the Ministry of Justice Russian Federation December 1, 2010, registration number 19088) (hereinafter - PBU 15/2008);

g) receipt of interest on accounts receivable buyers (customers);

h) cash flows on financial investments purchased for the purpose of their resale in the short term (usually within three months).

10. Cash flows of the organization from transactions related to the acquisition, creation or disposal non-current assets organizations are classified as investment cash flows.

Information about cash flows from investment transactions shows users of the organization's financial statements the level of costs of the organization, made to acquire or create non-current assets that provide cash receipts in the future.

Examples of cash flows from investment transactions are:

a) payments to suppliers (contractors) and employees of the organization in connection with the acquisition, creation, modernization, reconstruction and preparation for the use of non-current assets, including the costs of research, development and technological work;

b) payment of interest on debt obligations included in the value of investment assets in accordance with PBU 15/2008;

c) receipts from the sale of non-current assets;

d) payments in connection with the acquisition of shares (participation interests) in other organizations, with the exception of financial investmentsacquired for the purpose of resale in the short term;

e) receipts from the sale of shares (participation interests) in other organizations, with the exception of financial investments acquired for the purpose of resale in the short term;

f) providing loans to other persons;

g) return of loans provided to other persons;

h) payments in connection with the purchase of debt securities (rights to claim funds against other persons), except for financial investments acquired for the purpose of resale in the short term;

i) receipts from the sale of debt securities (rights to claim funds against other persons), with the exception of financial investments acquired for the purpose of resale in the short term;

j) dividends and similar receipts from equity participation in other organizations;

k) receipt of interest on debt financial investments, with the exception of those acquired for the purpose of resale in the short term.

11. Cash flows of the organization from operations related to the attraction of financing by the organization on a debt or equity basis, leading to a change in the size and structure of the capital and borrowed funds of the organization are classified as cash flows from financial operations.

Information about cash flows from financial transactions provides a basis for forecasting claims of creditors and shareholders (participants) in relation to the future cash flows of the organization, as well as the future needs of the organization to raise debt and equity financing.

Examples of cash flows from an entity's financial transactions are:

a) monetary contributions of owners (participants), proceeds from the issue of shares, increase in participation interests;

b) payments to owners (participants) in connection with the redemption of shares (participation interests) of the organization from them or their withdrawal from the membership;

c) payment of dividends and other payments for the distribution of profits in favor of the owners (participants);

d) receipts from the issue of bonds, bills, and other debt securities;

e) payments in connection with the redemption (redemption) of bills of exchange and other debt securities;

f) obtaining credits and loans from other persons;

g) repayment of loans and borrowings received from other persons.

12. Cash flows of an organization that cannot be unambiguously classified in accordance with paragraphs 8-11 of this Regulation are classified as cash flows from current operations.

13. Payments and receipts from a single transaction may refer to different types cash flows. For example, the payment of interest is the cash flow from current transactions, and the repayment of the principal is the cash flow from financial transactions. When repaying a loan in cash, both of these parts can be paid in one amount. In this case, the organization divides the single amount into appropriate parts, followed by a separate classification of cash flows and their separate reflection in the statement of cash flows.

III. Reflection of cash flows

14. Cash flows of the organization are reflected in the statement of cash flows with a subdivision into cash flows from current, investment and financial transactions.

15. Each significant type of receipts to the organization of cash and (or) cash equivalents is reflected in the statement of cash flows separately from payments to the organization, unless otherwise provided by this Regulation.

16. Cash flows are reflected in the statement of cash flows on a net basis in cases when they characterize not so much the activities of the organization as the activities of its counterparties, and (or) when receipts from some persons cause corresponding payments to others. Examples of such cash flows are:

a) cash flows of a commission agent or agent in connection with the performance of commission or agency services by them (with the exception of fees for the services themselves);

b) indirect taxes as part of receipts from buyers and customers, payments to suppliers and contractors and payments in budget system Russian Federation or compensation from it.

c) receipts from the counterparty for reimbursement of utility bills and the implementation of these payments in rental and other similar relations;

d) payment for transportation of goods with receipt of equivalent compensation from the counterparty.

17. Cash flows are reflected in the statement of cash flows on a net basis in cases where they have a rapid turnover, large sums and short terms return. Examples of such cash flows are:

a) mutually conditioned payments and receipts for settlements using bank cards;

b) purchase and resale of financial investments;

c) implementation of short-term (usually up to three months) financial investments at the expense of borrowed funds.

18. Indicators of the organization's cash flow statement are reflected in the currency of the Russian Federation - rubles.

The amount of cash flows in foreign currency converted into rubles at the official rate of this foreign currency to the ruble, established by the Central Bank of the Russian Federation on the date of making or receiving the payment. In the event of an insignificant change in the official exchange rate of a foreign currency to the ruble, established by the Central Bank of the Russian Federation, the conversion into rubles associated with the performance of a large number of similar transactions in such a foreign currency may be made at the average rate calculated for a month or a shorter period.

If, immediately after the receipt in foreign currency, the organization, in the course of its ordinary activities, changes the amount of foreign currency received into rubles, then the cash flow is reflected in the cash flow statement in the amount of actually received rubles without interim translation of foreign currency into rubles. If, shortly before the payment in foreign currency, the organization, as part of its ordinary activities, changes rubles for the required amount of foreign currency, then the cash flow is reflected in the statement of cash flows in the amount of actually paid rubles without interim translation of foreign currency into rubles.

19. The balances of cash and cash equivalents in foreign currency at the beginning and end of the reporting period are reflected in the cash flow statement in rubles in the amount determined in accordance with the Accounting Regulations “Accounting for assets and liabilities, the value of which is expressed in foreign currency "(PBU 3/2006), approved by order of the Ministry of Finance of the Russian Federation of November 27, 2006 No. 154n (registered with the Ministry of Justice of the Russian Federation on January 17, 2007, registration number 8788) as amended by orders of the Ministry of Finance of the Russian Federation of 25 December 2007 No. 147n (registered with the Ministry of Justice of the Russian Federation on January 28, 2008, registration number 11007), dated October 25, 2010 No. 132n (registered with the Ministry of Justice of the Russian Federation on November 25, 2010, registration number 19048).

The difference arising from the translation of the organization's cash flows and balances of cash and cash equivalents in foreign currencies at exchange rates for different dates is reflected in the cash flow statement separately from the organization's current, investment and financial cash flows as the effect of changes in foreign exchange rates on against the ruble.

20. Significant cash flows of an organization between it and business entities or partnerships that are subsidiaries, dependent or principal in relation to the organization are reflected separately from similar cash flows between the organization and other persons.

IV. Disclosure of information in financial statements

21. If the organization submits additional explanations to any indicator of the cash flow statement in its financial statements, then the corresponding article of the cash flow statement must contain a link to these explanations.

22. An entity discloses the composition of cash and cash equivalents and presents a linkage of the amounts presented in the statement of cash flows with the corresponding items on the balance sheet.

23. The organization discloses as part of the information about the accepted accounting policy the approaches used for separating cash equivalents from other financial investments, for classifying cash flows not specified in clauses 9-11 of these Regulations, for translating cash flows in foreign currency into rubles, for a minimized presentation of cash flows, as well as other explanations required for understanding the information presented in the statement of cash flows.

24. The organization discloses the available as of reporting date opportunities to raise additional funds, including:

a) the amount opened by the organization, but not used by it credit lines with an indication of all the established restrictions on the use of such credit resources (including the amounts of mandatory minimum (irreducible) balances);

b) the amount of funds that can be received by the organization on an overdraft basis;

c) guarantees of third parties received by the organization that were not used as of the reporting date for obtaining a loan, indicating the amount of funds that the organization can attract;

d) the amount of loans (credits) not received as of the reporting date under the concluded loan agreements (credit agreements), indicating the reasons for such shortfall.

Approved
By order of the Ministry of Finance
Russian Federation
dated 02.02.2011 N 11n

ACCOUNTING REGULATIONS
"CASH FLOW REPORT" (PBU 23/2011)

I. General provisions

1. Present Position establishes the rules for drawing up a cash flow statement funds for commercial organizationsand (with the exception of credit institutions) that are legal entities under the laws of the Russian Federation (hereinafter - organizations).

2. This Regulation is applied for compilation in cases where the compilation, and (or) presentation, and (or) publication of this report is provided for by the legislation of the Russian Federation or regulatory legal acts, and also when the organization voluntarily decided to submit and (or) publish such report.

3. The cash flow statement is included in the accounting statements of the organization.

4. is compiled on the basis of the general requirements for the organization's financial statements, established by regulatory legal acts on accounting, and the requirements established by this Regulation.

5. Cash flow statement is a compilation of data on funds, as well as highly liquid financial investments that can be easily converted into a predetermined amount money and which are subject to an insignificant risk of changes in value (hereinafter - cash equivalents). Cash equivalents can include, for example, demand deposits opened with credit institutions.

6. The payments of the organization and receipts to the organization are reflected in money and cash equivalents (hereinafter - the organization's cash flows), as well as balances money and cash equivalents at the beginning and end of the reporting period.

The organization's cash flows are not:

a) payments moneyassociated with investing them in cash equivalents;
b) receipts money from the repayment of cash equivalents (excluding accrued interest);
c) currency exchange operations (excluding losses or benefits from the operation);
d) exchange of some cash equivalents for other cash equivalents (excluding losses or benefits from the operation);
e) other similar payments of the organization and receipts to the organization that change the composition money or cash equivalents, but not changing their total amount, including cash withdrawal from a bank account, transfer money from one account of an organization to another account of the same organization.

II. Cash flow classification

7. Cash flows of the organization are divided into cash flows from current, investment and financial transactions.

9. The cash flows of an entity from operations in the ordinary course of business that generate revenue are classified as cash flows from current operations. Cash flows from current operations, as a rule, are associated with the formation of the profit (loss) of the organization from sales.

Examples of cash flows from current operations are:

a) receipts from the sale of products and goods to buyers (customers), the performance of work, the provision of services;
b) receipts of rent payments, royalties, commissions and other similar payments;
c) payments to suppliers (contractors) for raw materials, materials, works, services;
d) remuneration of employees of the organization, as well as payments in their favor to third parties;
e) payments of corporate income tax (except for cases when corporate income tax is directly related to cash flows from investment or financial transactions);
f) payment of interest on debt obligations, excluding interest included in the value of investment assets in accordance with the Accounting Regulations "Accounting for Expenses on Loans and Credits" (PBU 15/2008), approved by the Order of the Ministry of Finance of the Russian Federation dated October 6, 2008 . N 107n (registered with the Ministry of Justice of the Russian Federation on October 27, 2008, registration number 12523) as amended by the Orders of the Ministry of Finance of the Russian Federation dated October 25, 2010 N 132n (registered with the Ministry of Justice of the Russian Federation on November 25, 2010, registration number 19048), dated November 8, 2010 N 144n (registered with the Ministry of Justice of the Russian Federation on December 1, 2010, registration number 19088) (hereinafter - PBU 15/2008);
g) receipt of interest on receivables from buyers (customers);
h) cash flows on financial investments purchased for the purpose of their resale in the short term (usually within three months).

10. Cash flows of an entity from transactions related to the acquisition, creation or disposal of non-current assets of an entity are classified as cash flows from investment transactions.

Examples of cash flows from investment transactions are:

a) payments to suppliers (contractors) and employees of the organization in connection with the acquisition, creation, modernization, reconstruction and preparation for the use of non-current assets, including the costs of research, development and technological work;
b) payment of interest on debt obligations included in the value of investment assets in accordance with PBU 15/2008;
c) receipts from the sale of non-current assets;
d) payments in connection with the acquisition of shares (participatory interests) in other organizations, with the exception of financial investments acquired for the purpose of resale in the short term;
e) receipts from the sale of shares (participation interests) in other organizations, with the exception of financial investments acquired for the purpose of resale in the short term;
f) providing loans to other persons;
g) return of loans provided to other persons;
h) payments in connection with the acquisition of debt securities (rights of claim money to other persons), with the exception of financial investments acquired for the purpose of resale in the short term;
i) proceeds from the sale of debt securities (rights of claim money to other persons), with the exception of financial investments acquired for the purpose of resale in the short term;
j) dividends and similar receipts from equity participation in other organizations;
k) receipt of interest on debt financial investments, with the exception of those acquired for the purpose of resale in the short term.

Examples of cash flows from an entity's financial transactions are:

a) monetary contributions of owners (participants), proceeds from the issue of shares, increase in participation interests;
b) payments to owners (participants) in connection with the redemption of shares (participation interests) of the organization from them or their withdrawal from the membership;
c) payment of dividends and other payments for the distribution of profits in favor of the owners (participants);
d) receipts from the issue of bonds, bills and other debt securities;
e) payments in connection with the redemption (redemption) of bills of exchange and other debt securities;
f) obtaining credits and loans from other persons;
g) repayment of loans and borrowings received from other persons.

12. Cash flows of an organization that cannot be unambiguously classified in accordance with paragraphs 8-11 of this Regulation are classified as cash flows from current operations.

13. Payments and receipts from one transaction can relate to different types of cash flows. For example, the payment of interest is the cash flow from current transactions, and the repayment of the principal is the cash flow from financial transactions. When repaying a loan in cash, both of these parts can be paid in one amount. In this case, the organization divides the single amount into the corresponding parts, followed by a separate classification of cash flows and their separate reflection in cash flow statement.

III. Reflection of cash flows

14. The organization's cash flows are reflected in cash flow statement with a division into cash flows from current, investment and financial transactions.

15. Each significant type of income to the organization Money and / or cash equivalents are reflected in cash flow statement separately from the organization's payments, unless otherwise provided by this Regulation.

16. Cash flows are reflected in cash flow statement minimized in cases when they characterize not so much the activities of the organization as the activities of its counterparties, and (or) when receipts from some persons determine the corresponding payments to others. Examples of such cash flows are:

a) cash flows of a commission agent or agent in connection with the performance of commission or agency services by them (with the exception of fees for the services themselves);
b) indirect taxes as part of receipts from buyers and customers, payments to suppliers and contractors and payments to the budget system of the Russian Federation or refunds from it;
c) receipts from the counterparty for reimbursement of utility bills and the implementation of these payments in rental and other similar relations;
d) payment for transportation of goods with receipt of equivalent compensation from the counterparty.

17. Cash flows are reflected in cash flow statement collapsed in cases where they are distinguished by fast turnover, large amounts and short return periods. Examples of such cash flows are:

a) mutually conditioned payments and receipts for settlements using bank cards;
b) purchase and resale of financial investments;
c) implementation of short-term (usually up to three months) financial investments at the expense of borrowed funds.

18. Indicators cash flow statement organizations are reflected in the currency of the Russian Federation - rubles.

The amount of cash flows in a foreign currency is converted into rubles at the official exchange rate of this foreign currency against the ruble established by the Central Bank of the Russian Federation as of the date of making or receiving the payment. In the event of an insignificant change in the official exchange rate of a foreign currency to the ruble, established by the Central Bank of the Russian Federation, the conversion into rubles associated with the performance of a large number of similar transactions in such a foreign currency may be made at the average rate calculated for a month or a shorter period.

If, immediately after the receipt in foreign currency, the organization, in the course of its ordinary activities, changes the received amount of foreign currency into rubles, then the cash flow is reflected in cash flow statement in the amount of actually received rubles without intermediate conversion of foreign currency into rubles. If, shortly before the payment in foreign currency, the organization, as part of its ordinary activities, changes rubles for the required amount of foreign currency, then the cash flow is reflected in cash flow statement in the amount of actually paid rubles without intermediate conversion of foreign currency into rubles.

19. Remains money and cash equivalents in foreign currency at the beginning and end of the reporting period are reflected in cash flow statement in rubles in the amount that is determined in accordance with the Accounting Regulations "Accounting for Assets and Liabilities, the Value of which is Expressed in Foreign Currency" (PBU 3/2006), approved by Order of the Ministry of Finance of the Russian Federation No. 154n dated November 27, 2006 (registered at the Ministry of Justice of the Russian Federation on January 17, 2007, registration number 8788), as amended by the Orders of the Ministry of Finance of the Russian Federation dated December 25, 2007 N 147n (registered with the Ministry of Justice of the Russian Federation on January 28, 2008, registration number 11007) , dated October 25, 2010 N 132n (registered with the Ministry of Justice of the Russian Federation on November 25, 2010, registration number 19048).

Differences arising from the restatement of an entity's cash flows and balances Money and cash equivalents in foreign currencies at rates for different dates, is reflected in cash flow statement separately from the current, investment and financial cash flows of the organization as the effect of changes in the exchange rate of foreign currency against the ruble.

IV. Disclosure of information in financial statements

21. In the event that any indicator cash flow statement the organization submits additional explanations in its financial statements, then the corresponding article cash flow statement should contain a link to these explanations.

22. The organization discloses the composition money and cash equivalents and represents a link between the amounts presented in cash flow statement, with the corresponding items of the balance sheet.

23. The organization discloses, as part of the information on the accounting policy adopted by it, the approaches used to separate cash equivalents from other financial investments, to classify cash flows not specified in paragraphs 9-11 of this Regulation, to recalculate the amount of cash flows in foreign currency into rubles, for a collapsed presentation of cash flows, as well as other explanations necessary to understand the information presented in cash flow statement.

24. The organization discloses the opportunities available as of the reporting date to raise additional funds, including:

a) the amount of credit lines opened by the organization, but not used by it, with an indication of all the established restrictions on the use of such credit resources (including the amount of mandatory minimum (irreducible) balances);
b) the value moneythat can be received by the organization on the terms of overdraft;
c) guarantees of third parties received by the organization that were not used as of the reporting date to obtain a loan, indicating the amount moneythat the organization can attract;
d) the amount of loans (credits) not received as of the reporting date under the concluded loan agreements (credit agreements), indicating the reasons for such shortfall.

25. An entity shall disclose, subject to materiality, the following information:

a) available significant amounts money (or their equivalents) that, as of the reporting date, are not available for use by the organization (for example, letters of credit opened in favor of other organizations on transactions outstanding at the reporting date), indicating the reasons for these restrictions;
b) the amount of cash flows associated with maintaining the organization's activities at the level of existing production volumes, separately from cash flows associated with the expansion of the scale of this activity;
c) cash flows from current, investment and financial transactions for each reportable segment, determined in accordance with the Accounting Regulations "Information by Segment" (PBU 12/2010), approved by Order of the Ministry of Finance of the Russian Federation No. 143n dated November 8, 2010 (registered with the Ministry of Justice of the Russian Federation on December 14, 2010, registration number 19171);
d) funds in letters of credit opened in favor of the organization, together with information on the fact that the organization has fulfilled its obligations under the agreement as of the reporting date using the letter of credit. If the organization has fulfilled the obligations under the agreement with the use of the letter of credit, but the funds of the letter of credit are not credited to its current or other account, then the reasons and amounts of the funds not credited are disclosed.

On March 29, 2011, the Ministry of Justice registered a new PBU "Statement of cash flows", approved by the Order of the Ministry of Finance of Russia dated 02.02.2011 N 11n. It's perfect new document, which had no analogues among PBU before. However, its similarity is the International Standard financial statements IAS 7 (IAS 7 "Statements of Cash Flows").

This Statement applies to report on in cases where the preparation, submission and (or) publication of this report is provided for by the legislation of the Russian Federation or regulatory legal acts, and also when the organization has voluntarily decided to submit and (or) publish such a report.

For reference. In accordance with clause 85 of the Regulation on accounting and accounting in the Russian Federation (Approved by Order of the Ministry of Finance of Russia dated July 29, 1998 N 34n), small businesses and non-profit organizations are allowed not to submit a cash flow statement.

First of all, we note that the indicators of the organization's cash flow statement are reflected in the currency of the Russian Federation - rubles (thousand rubles, million rubles). The amount of cash flows in foreign currency is converted into rubles at the official exchange rate at the date of the payment or receipt of payment. In the event of an insignificant change in the official exchange rate of foreign currency against the ruble, the conversion can be made at the average rate calculated for a month or a shorter period. A cash flow statement is a summary of data on cash and highly liquid financial investments. The latter may include, for example, demand deposits opened with credit institutions. Highly liquid financial investments are cash equivalents that can be easily converted into a predetermined amount of cash and are subject to an insignificant risk of changes in value (hereinafter - cash equivalents) (clause 5 of PBU 23/2011).
Here is one more definition that is widely used in the commented PBU. Cash flows - payments of the organization and receipts to the organization of cash and cash equivalents.
Cash flows are not:
- cash payments related to their investment in cash equivalents, and vice versa, cash receipts from the repayment of cash equivalents (excluding accrued interest);
- currency exchange operations (excluding losses or benefits from the operation);
- exchange of some cash equivalents for other cash equivalents (excluding losses or benefits from the operation);
- other similar payments and receipts (for example, receiving cash from a bank account, transferring funds from one account of an organization to another account of the same organization (clause 6 of PBU 23/2011)).
Depending on the nature of the transactions with which cash flows are associated, as well as on how information about them is used to make decisions by users of the organization's financial statements, they are divided into cash flows from current, investment and financial transactions (clause 7, 8 PBU 23/2011).
Cash flows from current operations... These are cash flows from transactions in the ordinary course of business that generate revenue. Clause 9 provides examples of such cash flows:
a) receipts from the sale of products and goods to buyers (customers), the performance of work, the provision of services;
b) receipts of rent payments, royalties, commissions and other similar payments;
c) payments to suppliers (contractors) for raw materials, materials, works, services;
d) remuneration of employees of the organization;
e) payment of corporate income tax;
f) payment of interest on debt obligations, with the exception of interest included in the value of investment assets;
g) receipt of interest on receivables from buyers (customers);
h) cash flows on financial investments purchased for the purpose of their resale in the short term (as a rule, within three months).
Cash flows from investment operations... These are the organization's cash flows from operations related to the acquisition, creation or disposal of non-current assets (clause 10 of PBU 23/2011).
Examples of cash flows from investment transactions are:
a) payments to suppliers (contractors) and employees of the organization in connection with the acquisition, creation, modernization, reconstruction and preparation for the use of non-current assets, including R&D costs;
b) payment of interest on debt obligations included in the value of investment assets in accordance with PBU 15/2008;
c) receipts from the sale of non-current assets;
d) payments in connection with the acquisition of shares (proceeds from the sale of shares) in other organizations, with the exception of financial investments acquired (acquired) for the purpose of resale in the short term;
e) provision (return) of loans to other persons (provided to other persons);
f) payments in connection with the acquisition of debt securities (receipts from the sale of debt securities) (rights to claim funds against other persons), with the exception of financial investments acquired (purchased) for the purpose of resale in the short term;
g) dividends and similar receipts from equity participation in other organizations;
h) receipt of interest on debt financial investments, except for those acquired for the purpose of resale in the short term.

Cash flows from financial transactions... These are cash flows from operations related to attracting financing by an organization on a debt or equity basis, leading to a change in the size and structure of the organization's capital and borrowed funds (clause 11 of PBU 23/2011), primarily:
a) monetary contributions of owners (participants), proceeds from the issue of shares, an increase in participation interests;
b) payments to owners (participants) in connection with the redemption of their shares (participation interests) in the organization or their withdrawal from the membership;
c) payment of dividends and other payments for the distribution of profits in favor of the owners (participants);
d) receipts from the issue of bonds, bills and other debt securities;
e) payments in connection with the redemption (redemption) of bills of exchange and other debt securities;
f) obtaining credits and loans from other persons;
g) repayment of loans and borrowings received from other persons.
If the accountant cannot unambiguously qualify certain cash flows (named in clauses 8-11 of this PBU), they should be reflected in the section "Cash flows from current activities" (clause 12 of PBU 23/2011).
If payments and receipts from one operation can relate to different types of cash flows (for example, the payment of interest is a cash flow from current operations, and the return of the principal amount of the debt is a cash flow from financial transactions, but when the loan is repaid in cash, both of these parts can paid in one amount) - in this case, the organization divides the single amount into the corresponding parts, followed by a separate classification of cash flows and their separate reflection in the cash flow statement (clause 13 of PBU 23/2011).
In clauses 16, 17 of PBU 23/2011, examples are given when the organization's cash flows are reflected in the cash flow statement on a net basis.
First, these are cases when they characterize not so much the activities of the organization as the activities of its counterparties and (or) when receipts from some persons determine the corresponding payments to others, for example:
- cash flows of a commission agent or agent in connection with the implementation of commission or agency services by them (except for fees for the services themselves);
- indirect taxes as part of receipts from buyers and customers, payments to suppliers and contractors and payments to the budgetary system of the Russian Federation or refunds from it;
- receipts from the counterparty on account of reimbursement of utility bills and the implementation of these payments in rent and other similar relations;
- payment for transportation of goods with receipt of equivalent compensation from the counterparty.
The main criterion indicating that the payments of the organization (receipts to the organization) are subject to minimized reflection - the lack of connection of cash flows with the main activities of the enterprise. The purpose of the relevant data in the report is to show the users of financial statements the level of the organization's provision of funds (cash flows from current operations), the level of costs incurred to acquire or create non-current assets (cash flows from investment operations), to provide a basis for predicting the claims of creditors and shareholders in relation to future cash flows (cash flows from financial transactions). Therefore, in the above cases, it is suggested not to "clutter up" the report with "unnecessary" information. At the same time, according to the author, it would not be a mistake to indicate the disputed cash flows in detail.
Secondly, when they are distinguished by fast turnover, large amounts and short repayment periods, for example:
- mutually conditioned payments and receipts for settlements using bank cards;
- purchase and resale of financial investments;
- implementation of short-term (usually up to three months) financial investments at the expense of borrowed funds.
The balances of cash and cash equivalents in foreign currency at the beginning and end of the reporting period are reflected in the cash flow statement in rubles in the amount determined in accordance with PBU 3/2006 "Accounting for assets and liabilities, the value of which is expressed in foreign currency". The difference arising from the translation of the organization's cash flows and balances of cash and cash equivalents in foreign currencies at rates for different dates is reflected in the report separately from the organization's current, investment and financial cash flows as the effect of changes in the foreign currency exchange rate against the ruble ( Clause 19 PBU 23/2011).

Disclosure of information in financial statements... Traditionally, the last section of the PBU is a list of information that is subject to mandatory reflection in the organization's financial statements. PBU 23/2011 is no exception.
For accounting purposes, the accounting policy should disclose information on the approaches used to separate cash equivalents from other financial investments, to translate cash flows in foreign currency into rubles, to summarize cash flows, as well as other explanations necessary to understand the information, presented in the statement of cash flows (clause 23 PBU 23/2011). The organization discloses as at the reporting date the possibilities to attract additional funds, for example, the amount of credit lines opened but not used by it, the amount of funds that can be received on the basis of overdraft, the amount of loans not received as of the reporting date, etc. In addition, disclosed (taking into account materiality): available amounts of cash (or cash equivalents) not available for use (for example, letters of credit opened in favor of other organizations on transactions pending at the reporting date), cash flows from current, investment and financial transactions for each reportable segment (defined in accordance with PBU 12/2010 "Information on segments"), etc. That is, in addition to filling out the report itself, the accountant will need to work on an explanation to it.

Order of the Ministry of Finance of the Russian Federation of February 2, 2011 No. 11n "On approval of the Accounting Regulations" Statement of Cash Flows "(PBU 23/2011)" was registered with the Ministry of Justice on March 23, 2011.

The Regulation establishes that the statement of cash flows reflects the organization's payments and receipts of cash (flows) to it, as well as the balances at the beginning and end of the reporting period. Clause 6 of part 1 of the Regulation lists those payments and receipts that are not cash flows.

The organization's cash flows show the level of the organization's security with cash sufficient to repay loans, maintain operations, etc. without attracting external finance.

The organization's cash flows are reflected in the statement of cash flows with a division into cash flows from current, investment and financial transactions.

Accordingly, examples of cash flows from current operations are given in clause 9 of Part 2. These include receipts directly from the sale of products, rent, payments to suppliers, employee salaries, etc.

Examples of cash flows from investment transactions are receipts or payments related to shares, dividends from equity interests in other entities, etc. Such flows are listed in detail in clause 10, part 2.

The flows from financial transactions include cash deposits of owners (participants), receipts from the issue of shares, an increase in participation interests, payments to owners (participants) in connection with the repurchase of shares (participation interests) in an organization from them or their withdrawal from the membership of participants, obtaining loans and borrowings from others, etc. They can be found in clause 11, part 2 of the document.

All significant cash flows are reflected in the statement. They can be reflected minimally in cases when they characterize not so much the activities of the organization as the activities of its counterparties, when receipts from some persons determine the corresponding payments to others, and also when they differ in fast turnover, large amounts and short return periods.

All indicators must be presented in rubles. Foreign currency flows are converted into rubles at the exchange rate on the day the payment is received or made.

The difference arising from the translation of the organization's cash flows and balances in foreign currencies at rates for different dates is reflected in the statement of cash flows separately from the rest as the effect of changes in the exchange rate of foreign currency against the ruble. Cash flows associated with the activities of subsidiaries are also shown separately.

Additional explanations are accompanied by a link in the corresponding article.

Clause 24 h. 4 of the Regulation lists funds that can be raised by the organization and which also need to be disclosed in the report.

The document comes into force starting with the financial statements for 2011, but it cannot serve as a basis for applying sanctions to organizations for failure to comply with the instructions contained in it until it is published.

"On approval of the Accounting Regulations" Statement of Cash Flows "(PBU 23/2011)"

Edition of 02/02/2011 - Effective from 01/01/2011

MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

ORDER
dated February 2, 2011 N 11n

ON THE APPROVAL OF THE ACCOUNTING REGULATIONS "STATEMENT OF CASH FLOW" (PBU 23/2011)

In order to improve legal regulation in the field of accounting and financial reporting and in accordance with the Regulations on the Ministry of Finance of the Russian Federation, approved by Decree of the Government of the Russian Federation of June 30, 2004 N 329 (Collected Legislation of the Russian Federation, 2004, N 31, art. 3258; N 49, Art 4908; 2005, N 23, Art 2270; N 52, Art 5755; 2006, N 32, Art 3569; N 47, Art 4900; 2007, N 23, Art 2801 ; N 45, Art.5491; 2008, N 5, Art.411; N 46, Art.5337; 2009, N 3, Art.378; N 6, Art.738; N 8, Art.973; N 11, Art. 1312; N 26, Art. 3212; N 31, Art. 3954; 2010, N 5, Art. 531; N 9, Art. 967; N 11, Art. 1224; N 26, Art. 3350; N 38 , art. 4844; 2011, N 1, art. 238), I order:

1. To approve the attached Regulation on accounting "Statement of cash flows" (PBU 23/2011).

2. To establish that this Order comes into force starting from the financial statements for 2011.

Deputy
Prime Minister
Russian Federation -
Minister of Finance
Russian Federation
A.L. KUDRIN

APPROVED BY
By order of the Ministry of Finance
Russian Federation
dated 02.02.2011 N 11n

ACCOUNTING STATEMENT "CASH FLOW REPORT" (PBU 23/2011)

I. General provisions

1. This Regulation establishes the rules for drawing up a cash flow statement by commercial organizations (except for credit institutions) that are legal entities under the laws of the Russian Federation (hereinafter - organizations).

3. The statement of cash flows is included in the accounting statements of the organization.

4. A cash flow statement is drawn up on the basis of the general requirements for the organization's financial statements, established by regulatory legal acts on accounting, and the requirements established by this Regulation.

5. A cash flow statement is a summary of data on cash and highly liquid financial investments that can be easily converted into a predetermined amount of cash and which are subject to an insignificant risk of changes in value (hereinafter referred to as cash equivalents). Cash equivalents can include, for example, demand deposits opened with credit institutions.

The cash flows of the organization are not:

a) payments of funds associated with their investment in cash equivalents;

b) cash receipts from the repayment of cash equivalents (excluding accrued interest);

c) currency exchange operations (excluding losses or benefits from the operation);

d) exchange of some cash equivalents for other cash equivalents (excluding losses or benefits from the operation);

e) other similar payments of the organization and receipts to the organization that change the composition of cash or cash equivalents, but do not change their total amount, including receipt of cash from a bank account, transfer of funds from one account of an organization to another account of the same organization.

II. Cash flow classification

7. Cash flows of the organization are divided into cash flows from current, investment and financial transactions.

Information on cash flows from current operations shows users of the organization's financial statements the level of the organization's security with sufficient funds to repay loans, maintain the organization's activities at the level of existing production volumes, pay dividends and new investments without attracting external sources of financing. Information about the composition of cash flows from current operations in previous periods, combined with other information presented in the accounting statements of an organization, provides a basis for forecasting future cash flows from current operations.

Examples of cash flows from current operations are:

a) receipts from the sale of products and goods to buyers (customers), the performance of work, the provision of services;

b) receipts of rent payments, royalties, commissions and other similar payments;

c) payments to suppliers (contractors) for raw materials, materials, works, services;

d) remuneration of employees of the organization, as well as payments in their favor to third parties;

e) payments of corporate income tax (except for cases when corporate income tax is directly related to cash flows from investment or financial transactions);

f) payment of interest on debt obligations, excluding interest included in the value of investment assets in accordance with the Accounting Regulations "Accounting for expenses on loans and credits" (PBU 15/2008), approved by the Order of the Ministry of Finance of the Russian Federation dated October 6, 2008 . N 107n (registered with the Ministry of Justice of the Russian Federation on October 27, 2008, registration number 12523) as amended by the Orders of the Ministry of Finance of the Russian Federation dated October 25, 2010 N 132n (registered with the Ministry of Justice of the Russian Federation on November 25, 2010, registration number 19048), dated November 8, 2010 N 144n (registered with the Ministry of Justice of the Russian Federation on December 1, 2010, registration number 19088) (hereinafter - PBU 15/2008);

g) receipt of interest on receivables from buyers (customers);

h) cash flows on financial investments purchased for the purpose of their resale in the short term (as a rule, within three months).

10. The cash flows of an entity from transactions related to the acquisition, creation or disposal of non-current assets of an entity are classified as cash flows from investment transactions.

Information about cash flows from investment transactions shows users of the organization's financial statements the level of costs of the organization, carried out to acquire or create non-current assets that provide cash receipts in the future.

Examples of cash flows from investment transactions are:

b) payment of interest on debt obligations included in the value of investment assets in accordance with PBU 15/2008;

c) receipts from the sale of non-current assets;

d) payments in connection with the acquisition of shares (participatory interests) in other organizations, with the exception of financial investments acquired for the purpose of resale in the short term;

e) receipts from the sale of shares (participation interests) in other organizations, with the exception of financial investments acquired for the purpose of resale in the short term;

f) providing loans to other persons;

g) return of loans provided to other persons;

h) payments in connection with the acquisition of debt securities (rights to claim funds against other persons), except for financial investments acquired for the purpose of resale in the short term;

i) receipts from the sale of debt securities (rights to claim funds against other persons), with the exception of financial investments acquired for the purpose of resale in the short term;

j) dividends and similar receipts from equity participation in other organizations;

k) receipt of interest on debt financial investments, with the exception of those acquired for the purpose of resale in the short term.

Examples of cash flows from an entity's financial transactions are:

a) monetary contributions of owners (participants), proceeds from the issue of shares, an increase in participation interests;

b) payments to owners (participants) in connection with the redemption of their shares (participation interests) in the organization or their withdrawal from the membership;

c) payment of dividends and other payments for the distribution of profits in favor of the owners (participants);

d) receipts from the issue of bonds, bills and other debt securities;

e) payments in connection with the redemption (redemption) of bills of exchange and other debt securities;

f) obtaining credits and loans from other persons;

g) repayment of loans and borrowings received from other persons.

12. The company's cash flows that cannot be unambiguously classified in accordance with paragraphs 8-11 of this Regulation are classified as cash flows from current operations.

13. Payments and receipts from one transaction can relate to different types of cash flows. For example, the payment of interest is the cash flow from current transactions, and the repayment of the principal is the cash flow from financial transactions. When repaying a loan in cash, both of these parts can be paid in one amount. In this case, the organization divides the single amount into appropriate parts, followed by a separate classification of cash flows and their separate reflection in the statement of cash flows.

III. Reflection of cash flows

14. The cash flows of the organization are reflected in the statement of cash flows with a subdivision into cash flows from current, investment and financial transactions.

a) cash flows of a commission agent or agent in connection with the performance of commission or agency services by them (except for fees for the services themselves);

b) indirect taxes as part of receipts from buyers and customers, payments to suppliers and contractors and payments to the budget system of the Russian Federation or refunds from it;

c) receipts from the counterparty on account of reimbursement of utility bills and the implementation of these payments in rental and other similar relations;

d) payment for transportation of goods with receipt of equivalent compensation from the counterparty.

17. Cash flows are reflected in the statement of cash flows on a net basis when they are characterized by fast turnover, large amounts and short repayment periods. Examples of such cash flows are:

a) mutually conditioned payments and receipts for settlements using bank cards;

b) purchase and resale of financial investments;

c) implementation of short-term (usually up to three months) financial investments at the expense of borrowed funds.

18. Indicators of the organization's cash flow statement are reflected in the currency of the Russian Federation - rubles.

The amount of cash flows in a foreign currency is converted into rubles at the official exchange rate of this foreign currency against the ruble established by the Central Bank of the Russian Federation on the date of making or receiving the payment. In the event of an insignificant change in the official exchange rate of a foreign currency against the ruble, established by the Central Bank of the Russian Federation, the conversion into rubles associated with the performance of a large number of similar transactions in such foreign currency can be made at the average rate calculated for a month or a shorter period.

If, immediately after the receipt in foreign currency, the organization, in the course of its ordinary activities, changes the amount of foreign currency received into rubles, then the cash flow is reflected in the cash flow statement in the amount of actually received rubles without interim translation of foreign currency into rubles. If, shortly before the payment in foreign currency, the organization, in the course of its ordinary activities, changes rubles for the required amount of foreign currency, then the cash flow is reflected in the cash flow statement in the amount of actually paid rubles without interim translation of foreign currency into rubles.

19. The balances of cash and cash equivalents in foreign currency at the beginning and end of the reporting period are reflected in the cash flow statement in rubles in the amount determined in accordance with the Accounting Regulations "Accounting for assets and liabilities, the value of which is denominated in foreign currency "(PBU 3/2006), approved by the Order of the Ministry of Finance of the Russian Federation of November 27, 2006 N 154n (registered with the Ministry of Justice of the Russian Federation on January 17, 2007, registration number 8788), as amended by the Orders of the Ministry of Finance of the Russian Federation of December 25, 2007 N 147n (registered with the Ministry of Justice of the Russian Federation on January 28, 2008, registration number 11007), dated October 25, 2010 N 132n (registered with the Ministry of Justice of the Russian Federation on November 25, 2010, registration number 19048) ...

The difference arising from the translation of the organization's cash flows and balances of cash and cash equivalents in foreign currencies at rates for different dates is reflected in the cash flow statement separately from the organization's current, investment and financial cash flows as the effect of changes in the foreign exchange rate on against the ruble.

IV. Disclosure of information in financial statements

22. An entity discloses the composition of cash and cash equivalents and presents a linkage of the amounts presented in the statement of cash flows with the corresponding items on the balance sheet.

23. The organization discloses, as part of the information on the accounting policy adopted by it, the approaches used to separate cash equivalents from other financial investments, to classify cash flows not specified in paragraphs 9-11 of this Regulation, to recalculate the amount of cash flows in foreign currency into rubles, for a collapsed presentation of cash flows; and other explanations necessary to understand the information presented in the statement of cash flows.

24. The organization discloses the opportunities available as of the reporting date to raise additional funds, including:

a) the amount of credit lines opened by the organization, but not used by it, with an indication of all the established restrictions on the use of such credit resources (including the amount of mandatory minimum (irreducible) balances);

b) the amount of funds that can be received by the organization on an overdraft basis;

c) guarantees of third parties received by the organization that were not used as of the reporting date for obtaining a loan, indicating the amount of funds that the organization can attract;

d) the amount of loans (credits) not received as of the reporting date under the concluded loan agreements (credit agreements), indicating the reasons for such shortfall.

25. An entity shall disclose, subject to materiality, the following information:

a) available significant amounts of cash (or cash equivalents) that, as of the reporting date, are not available for use by the organization (for example, letters of credit opened in favor of other organizations on transactions outstanding at the reporting date), indicating the reasons for these restrictions;

b) the amount of cash flows associated with maintaining the organization's activities at the level of existing production volumes, separately from cash flows associated with the expansion of the scale of this activity;

c) cash flows from current, investment and financial transactions for each reportable segment, determined in accordance with the Accounting Regulations "Information by Segment" (PBU 12/2010), approved by Order of the Ministry of Finance of the Russian Federation No. 143n dated November 8, 2010 (registered with the Ministry of Justice of the Russian Federation on December 14, 2010, registration number 19171);

d) funds in letters of credit opened in favor of the organization, together with information on the fact that the organization has fulfilled its obligations under the agreement as of the reporting date using the letter of credit. If the organization has fulfilled the obligations under the agreement with the use of the letter of credit, but the funds of the letter of credit are not credited to its current or other account, then the reasons and amounts of the funds not credited are disclosed.