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Ideal for automated calculations and data entry. Available on ConsultantPlus and Audit-it .
The statement must be submitted as part of the annual report no later than three months after the end of the reporting year.
The form organizes all cash inflows and outflows into three distinct categories:
Starting from the 2025 reporting period, companies must use the updated form established by the FSBU 4/2023 standard.
Suitable for manual printing or as a reference template. Can be found on the PPT.ru portal .
Small businesses entitled to simplified accounting and simplified reporting are generally not required to file this form. Structure of the Statement
For accurate filing, it is recommended to cross-reference the data with the company's (Line 1250 "Cash and Cash Equivalents") to ensure consistent reporting of beginning and ending balances.
Transactions related to non-current assets, such as buying equipment, building facilities, or acquiring shares in other companies.