Approved by the order of the Ministry of Finance of Ukraine dated 31.03.
Approved by the order of the Ministry of Finance of Ukraine dated 31.03.
change in income tax liabilities; repayment of VAT liabilities by reducing the overpayment of income tax; increase in liabilities for payment of income tax, which is accrued on dividends; change in interest liabilities; change of promissory notes issued that are not related to operating activities; change in the amount of advances received that are not related to operating activities; repayment of liabilities with non-current assets; repayment of liabilities by repurchased own shares; change in arrears of purchased non-current assets, financial investments, property complexes, the maturity of which is less than one year or the operating cycle; change in debt related to the improvement of fixed assets.
Table 1. The procedure for completing the Report in terms of operating activities.
|
Source of information |
Line code |
Data from the string |
|
|
Receipts |
Expense |
||
|
one |
2 |
3 |
four |
|
Statement of financial results |
010 |
line 170 |
line 175 |
|
020 |
line 260 |
X |
|
|
Balance |
030 |
Increase in lines 400, 410, 420 (in terms of operating costs) |
Decreases on lines 400, 410, 420 (in terms of operating costs) |
|
Analytical data for accounting records |
040 |
Dt 945 Kt 312, 314 |
Dt 312, 314 Kt 714 |
|
Statement of financial results |
050 |
lines 150, 160 |
lines 110, 120, 130 |
|
060 |
line 140 |
X |
|
|
Report |
070 |
line 010 ± (020, 030, 040, 050, 060) |
|
|
Balance |
080 |
Decrease in lines 100-180, 200-210, 250 |
Magnification in lines 100-180, 200-210, 250 |
|
090 |
Decrease on line 270 |