How to fill out the 723 balance form. Explanations of the Ministry of Finance on the preparation of financial reporting forms

The main financial document of a budgetary institution is the plan of financial and economic activities. From it you can obtain planning data about what sources the institution will live from in a certain period and for what purposes they will be used. The accountant reports to the founder on its performance quarterly. For this purpose, a corresponding form is provided - 737. And, of course, certain rules for filling it out have been approved: what information and where should go into this or that cell.

This report contains information on income received by type, expenses incurred also by type, sources of financing and the return of subsidies from previous years.
Does your 1C database always automatically and correctly fill out a report on the execution of the FHD plan (OKUD form 0503737)? If not, then be sure to read this article, save it in your magic chest with useful information and share it with your friends.

During the reporting period, the greatest value for an accountant is time. And in order not to lose it when preparing reporting forms, I propose to talk about how to correctly enter current documents into 1C, so that the report is generated using one “Fill” button.
Within the framework of this article, columns 5 “through personal accounts”, 6 “through bank accounts” and 7 “through the institution’s cash desk” of sections 1 “Institutional income” and 2 “Institutional expenses” will be of greatest interest to us.

How to reflect operations in the program so that these columns are filled out correctly and correspond to reality?
Instruction 33n states that to fill out this report, off-balance sheet accounts 17 and 18 are used, which reflect the cash flow of the institution. Postings to these off-balance sheet accounts are generated simultaneously with transactions in which accounts 201.11, 201.13, 201.23, 201.27, 201.34 and 210.03 participate
Based on the names of accounts 17 and 18, we understand that the first of them is used to fill out the “Institutional Income” section, and the second - for the “Institutional Expenses” section.

The relationship between balance sheet/off-balance sheet accounts and the corresponding report columns is shown in the figure. If these conditions are met, then you will not have any difficulties filling out Form 737.

To make things easier to understand, let’s look at an example of accounting for transactions in 1C and see how this information will be reflected in Form 737.

Situation 1. Funding was received from the founder under KFO 4 in the amount of 35,000 rubles.

When a subsidy is received, the accountant, based on a personal account statement and a payment order, must fill out the “Cash Receipt” document with the transaction type “Subsidy Receipt”. It is very important that the account 17.01 is set in the “Debit Account” field.

The result is shown in the figure.

This transaction will be reported on Form 737 in Box 5 of the Income section.

If you have difficulties with where the program inserts values ​​into reports, you can use a hint - right-click on the cell and select “Decipher autofill”. The program will answer the question where the information came from.

When generating the balance sheet for account 17.01, we should see the same amount. If your institution conducts income-generating activities and income is received at the cash desk, SALT is calculated on the account 17.34, if through the terminal - SALT on the account 17.30.

Once funding is received, we will carry out the necessary expenditure transactions.

Situation 2. Payment has been made for consumed electricity in the amount of 25,000 rubles.

In this case, a document “Request for cash expense” must be prepared with the transaction type “Payment to suppliers” or “Cash disposal”.

I am more accustomed to using “ZKR”, since I upload prepared documents from 1C through the menu item “Exchange with treasury systems and bank institutions” from the “Treasury/Bank” section into the SUFD treasury program.

On the “Execution” tab, having received an account statement, I put a tick in the “Paid” field and indicate the date. It is this operation that will help generate the necessary records.

Situation 3. DS were transferred to a bank card for further payment of wages in the amount of 5,000 rubles and a similar amount for issuing an advance against the report.

It is necessary to prepare an “Application for cash (bank card)”, with the help of which the required transactions will be generated.

Cash received from the card will be posted to the cash desk (“PKO”).

Based on the Cash Expenditure Order, wages are paid from the cash register.

To reflect settlements with accountants, you must register the accounting transaction manually.

After completing all the necessary documents, we will fill out Form 737 again and see what the picture is.

To make it easier to find errors, you need to understand the data from which documents fall into one or another column. In the following figure I tried to schematically reflect this relationship.

And, of course, do not forget to use the decryption of automatic filling of cells that the program itself offers us. Thanks to such tips, we will easily understand which SALT account we need to contact to analyze the information.

The figure shows the balance sheet for account 18.00 for subaccounts broken down by KEC and KPS. If your institution operates in several financial institutions, it would be logical to add this indicator.

How to set up a statement is shown in the figure below. If an element is missing, it can be easily added using the button of the same name.

Another important point: what should you compare this form with in order to understand whether it is filled out correctly?
Every month, OFK, in which we have personal accounts, provides a report on the status of the personal account. This is a kind of summary of transactions that went through a personal account. The same information is contained in Form 737, so these documents must correspond to each other.
How to check this data?
Columns 4 and 10 of line 700 of Form 737 must be equal to the amount of the balance in the personal account. In the program, enter the beginning balance amount manually.
Next, check the amounts by budget classification codes. For example, the amount according to code 130 from the report on the status of a personal account should be equal to the amount from column 9 on line 040. If on this personal account you have funds taken into account by “2” and “4”, then you need to summarize these values ​​in form 737 for both types of financial support. The situation is similar for expenses, with the only difference being that if you had expenses restored, you need to reduce the values ​​by this amount.

Let us highlight the main idea once again: to check the correctness of filling out form 737, we build the SALT for account 17 or 18 in the context of KFO, KPS, KEK and compare the data with the report.
Upon receipt of the Report on the status of the personal account, we also perform a reconciliation.
And only after that we can submit our report directly to the founder.

It is advisable to conduct such a check on a monthly basis, although this report is submitted at the end of the quarter. With this organization of work it will be much easier to find errors.

Personally, I really enjoy generating reports because they remind me of the jigsaw puzzle games I used to play with as a child. And when all the reports agree, there is a pleasant feeling that the mosaic picture is put together correctly.
I wish you, too, to submit reports with ease and pleasure!

From March 1, 2016, when preparing budget reporting, the Cash Flow Statement (form OKUD 0503123 is filled out taking into account the changes made by Order of the Ministry of Finance of Russia dated December 31, 2015 No. 229n. We will tell you how to fill out form 0503123 in our consultation.

Who prepares the form 0503123

• recipient of budget funds;
• budget revenue administrator;
• administrator of budget deficit financing sources.

The report is compiled quarterly on an accrual basis from the beginning of the year as of the 1st day of the month following the end of the quarter.

The report contains data on the flow of funds in accounts in rubles and foreign currency opened in divisions of the Bank of Russia, in credit institutions, bodies providing cash services for budget execution, as well as in the cash office of the institution, including funds in temporary disposal.

The report is prepared in rubles accurate to the second decimal place (clause 9 of the Instructions, approved by Order of the Ministry of Finance dated December 28, 2010 No. 191n).

What sections does form 0503123 consist of?

The report consists of 4 sections:

• section 1 “Receipts”;
• Section 2 “Disposals”;
• Section 3 “Changes in Fund Balances”;
• Section 4 “Analytical information on disposals”.

In sections 1-3, inflows, outflows and changes in cash balances are reflected separately in the context of current, investment and financial transactions. Section 4 details the information on disposal of analytical BCCs only for current and investment operations.

More details about the procedure for compiling and submitting the Report can be found in paragraphs. 146-150.4 Instructions (Order of the Ministry of Finance of Russia dated December 28, 2010 No. 191n). The instructions do not contain control ratios for checking the correct completion of form 0503123. The main control of data in the Report consists of comparing the final indicators of cash receipts and outflows of Form 0503123 with data on movement in the context of current, investment and financial transactions.

Example of filling out form 0503123

Filling out the Cash Flow Statement using a hypothetical example.

Since 2016, many forms of accounting reporting of state (municipal) budgetary and autonomous institutions must be formed according to new forms and new rules. In this article, 1C methodologists talk about the formation of financial statements in the 1C: Public Institution Accounting program.

Order of the Ministry of Finance of Russia dated December 17, 2015 No. 199n introduced changes to the forms and procedure for preparing financial statements of state (municipal) budgetary and autonomous institutions, approved by Order of the Ministry of Finance of Russia dated March 25, 2011 No. 33n, hereinafter referred to as Order No. 33n, which must be applied when preparing reports for 2016

The joint letter of the Ministry of Finance of Russia and the Federal Treasury dated March 17, 2016 No. 02-07-07/15237 and 07-04-05/02-178, hereinafter referred to as the Letter, provided clarifications on the preparation and presentation of monthly and quarterly reports of state budgetary and autonomous institutions by the main administrators of federal budget funds in 2016.

On the Internet pages of technical support for standard configurations of the program “1C: Public Institution Accounting 8” edition 1 and edition 2, an up-to-date set of regulated reporting of state (municipal) budgetary and autonomous institutions has been published ( statrep33№.repx).

In accordance with Order No. 33n and the specified Letter, the following forms are included in the set of regulated quarterly reporting for 2016:

Features of the formation of regulated reports in 2016
Report f. 0503737

To prepare the Report f. 05037377 in 2016, the regulated report "" should be used.

Report f. 0503737 is formed in the manner established by Instruction No. 33n.

According to paragraph 36 of Instruction No. 33n in the Report, plan execution indicators are reflected on the basis of analytical data from the accounting records of the institution in the context of analytical codes according to the corresponding codes (structural components of codes) of the budget classification corresponding to the type of receipts (income, other receipts, including from borrowings (sources financing the deficit of the institution's funds) (hereinafter referred to as receipts), type of disposals (expenses, other payments, including repayment of borrowings) (hereinafter referred to as disposals), respectively, by sections of the Report (f. 0503737):

• Section 1. Income of the institution;
• Section 2. Establishment expenses;
• Section 3. Sources of financing the institution's funds deficit.
• Section 4. Information on refunds of balances of subsidies and expenses of previous years.

Clause 4.1 of the Letter clarified that the formation of indicators of the Report f. 0503737 by report lines is carried out indicating:

• in section 1 - the code of the analytical group of the subtype of budget income (categories from 18 to 20 of the budget income classification code),
• in section 2 - expense type code (digits 18 to 20 of the budget expense classification code),
• in section 3 - the code of the analytical group of the type of sources of financing budget deficits (categories from 18 to 20 of the code of classification of sources of financing the budget deficit)

in accordance with the attached example of the indicator structure. In this case, rows for which there are no indicators are not generated in the report. The indicators for line 950 by analytics codes in 2016 are not detailed.

In gr. 3 (Analytics code) in sections of the regulated report " F. 0503737, Report on the implementation of the FHD plan (valid from 01/01/2016)» the corresponding analytics codes are indicated.

Important. If the numbers of the institution’s Working Chart of Accounts use CPS of the “Custom” type, automatic filling out of the form is impossible.

In sections 1 and 2 of the Report f. 0503737 only receipts and disposals of the current year are reflected.

Column 8 “Non-cash transactions” is not filled in automatically.

Important. When forming section 1 by type of financial support (activity) of the institution (KFO) 4 - subsidies for the implementation of state (municipal) tasks, one should take into account the changes made by paragraph 1.4 of the order of the Ministry of Finance of Russia dated February 16, 2016 No. 9n to paragraph 4.1.1 "Analytical group of the subtype budget revenues" of Section II of the Instructions on the procedure for applying the budget classification of the Russian Federation, approved by Order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n, according to which, since 2016, the income of state (municipal) institutions from receipts of subsidies for the financial support of their state (municipal) assignment are reflected under Article 130 “Income from the provision of paid services (work)” of the analytical group of the subtype of income of the income classification budgets.

In accordance with paragraph 39 of Instruction No. 33n as amended. Order of the Ministry of Finance of Russia dated December 17, 2015 No. 199n for lines that do not contain data in column 4 (in the absence of planned assignments), and (or) when fulfilled in excess of planned indicators, column 10 “Planned assignments not fulfilled” is not filled in.

Line 591 of Section 3 “Sources of financing the institution’s funds deficit” reflects the turnover with account 210.05 in terms of receipt of funds from the return of amounts of previously transferred cash security for government contracts and other collateral payments, as well as returns of receivables for expenses of previous years, recorded as the debit of the account 17 by codes of types of expenses (according to paragraph 365 of Instruction No. 157n as amended by Order of the Ministry of Finance of Russia dated March 1, 2016 No. 16n, account 17 “Receipts of funds to the accounts of an institution” is used, inter alia, for institutions to record operations for the return of receivables for past expenses years).

Line 592 reflects the turnover with account 210.05 in terms of the transfer of security for government contracts and other collateral payments, as well as the turnover for the return of balances of subsidies from previous years, recorded under the credit of account 18 under the items of the analytical group of the income subtype. The indicator of line 592 is formed with a minus, otherwise the balance of the form will not converge.

According to paragraph 44 of Instruction No. 33n, line 910 reflects returns of the balances of subsidies from previous years reflected in line 592.

It should be noted that the draft control ratios for form 0503737, published on the website of the Federal Treasury, for section 4 of the Report f. 0503737 only positive values ​​of indicators are provided. If necessary, after auto-filling the report, you can remove the minus sign in line 910.

In line 950, in accordance with paragraph 44, the amount of return of receivables from previous years is formed (restoration of cash expenses of previous years), reflected on line 591.

According to the Letter, the indicators of line 950 for analytics codes in 2016 are not detailed.

The form template 0503737 (attached to the Letter of the Ministry of Finance of Russia and the Federal Treasury dated March 17, 2016 No. 02-07-07/15237 and 07-04-05/02-178 is an example of the structure of indicators) provides certain analytics codes in gr. 3 by sections of the form, as well as additional line codes in gr. 2 sections 1.

When auto-filling according to accounting data using a standard Filling Rule " Rule 737 (2016)"in sections 1 and 2 of the Report (form 0503737) lines are formed according to detailed Analytics codes for which account turnover occurred. When filling out the Report f. 0503737 You should also enter data manually only for detailed analytics codes.

Important. Before generating a report, you should check the analytics codes used by the institution according to the Comparative Table of Correspondence between types of expenses for the classification of budget expenses and articles (sub-items) for the classification of operations of the general government sector related to expenses and used by budgetary and autonomous institutions."

Grouping of indicators by grouping analytics codes and numbering of lines according to the template is carried out when creating an additional printed form (item “ 0503737 (according to FC letter)» button menu « Seal") and when downloading a report in Federal Treasury formats.

By default, a printed form is generated in accordance with the appendix to the Order of the Ministry of Finance of Russia dated March 25, 2011 No. 33n as amended on December 17, 2015.

Report f. 0503738

To prepare the Report f. 0503738 in 2016, the regulated report " F. 0503738, Report on obligations (valid from 01/01/2016)».

Analytics codes in column 3 (Code of the type of expenses (disposals) of sections 1-2 of the Report f. 0503738 are indicated in the same way as in.

Sections of the Report f. 0503738 are formed as in 2015.

In the new line 911 of section 3 “Liabilities of financial years following the current (reporting) financial year” in columns 5, 6, 10 the turnover of account 502 99 “Deferred liabilities” is reflected.

Report f. 0503723

To generate a new form of the Institution’s Cash Flow Report (form. 0503723 ) a regulated report is applied " F. 0503723, Statement of cash flows of the institution».

According to Instruction No. 33n, form 0503723 is quarterly.

In accordance with the Letter Report f. 0503723 is formed and submitted to the MOU FC, starting with reporting as of 07/01/2016.

When autofilling using credentials using standard rules ( Rule 723) Report f. 0503723 is formed in the manner established by paragraphs 55.1 - 55.3 of Instruction No. 33n.

Section 1 is formed in the context of KOSGU codes for the turnover of off-balance sheet accounts 17.01, 17.03, 17.06, 17.07, 17.30, 17.34 (KPS of the type “KDB” and “KIF”).

Section 2 is formed in the context of KOSGU codes for the turnover of off-balance sheet accounts 18.01, 18.03, 18.06, 18.07, 18.30, 18.34 (KPS of the type “KRB” and “KIF”).

According to the Letter, presentation of the Report f. 0503723 in MOU FC is carried out without including indicators on lines 165, 182, 234, 247, 263, 302, 303, 304, 345, 352, 361, 362, 363. Therefore, the current Filling Rules " Rule 723"There is no provision for auto-completion of lines 165, 182, 234, 247, 263, 302, 303, 304, 345, 352, 361, 362, 363 of the Report f. 0503723.

Also, lines 041, 042, 052, 122, 123, 124 are not filled in. After automatic completion, these lines can be filled in manually.

When generating the report for 2016 in column 5 Section 1 "Receipts", Section 2 "Disposals" and Section 3 "Changes in Fund Balances" indicators cash flows for the same period last year are not formed, since clause 55.2 applies starting from the annual reporting for 2017 (according to clause 2 of Order of the Ministry of Finance of Russia dated December 17, 2015 No. 199n).

According to the Letter, columns 5 and 6 of section 4 are not filled out.

According to paragraph 51.1 of Instruction No. 33n in section 4“Analytical information on disposals” is reflected information in terms of disposals for current operations and investment operations, detailed by analytical codes of the budget classification.

In the Report form f. 0503723 section 4 is detailed by type of expense, in accordance with this, when auto-filling with standard Rules in column 1 of section 4 of the Report f. 0503723 as the name of the line indicator, the name of the type of expense specified in column 4 is formed.

Instruction No. 33n provides for the formation of a Report f. 0503723 for all KFOs. Rule 723 It is possible to fill out the Report f. 0503723 with selection according to the KFO (clause “ Customize padding» button menu « Fill»).

Information f. 0503769

To compile information on the institution’s receivables and payables (f. 0503169), the regulated report “ F. 0503769, Information on receivables and payables of the institution (valid from 01/01/2016)", hereinafter - Report f. 0503769.

Instruction No. 33n provides for an indication in column 1 of the Information f. 0503169 numbers of the corresponding analytical accounts,

for which as of the reporting date the balances of settlements on receivables are reflected - account 020500000 "Settlements for income", account 020600000 "Settlements for advances issued", account 020800000 "Settlements with accountable persons", account 020900000 "Settlements for damage and other income", account 021010000 “Calculations for tax deductions for VAT”, account 021005000 “Settlements with other debtors”, account 030300000 “Calculations for payments to budgets”;

for which as of the reporting date the balances of settlements on accounts payable are reflected - account 030200000 "Settlements for accepted obligations", account 030300000 "Settlements for payments to budgets", account 030402000 "Settlements with depositors", 030403000 "Settlements for deductions from wage payments" , 030404000 "Internal departmental settlements", 020500000 "Calculations for income", account 020800000 "Settlements with accountable persons", account 020900000 "Settlements for damage and other income", account 330401000 "Funds at temporary disposal".

According to clause 4.4 of the Letter of Information f. 0503769 are compiled with zeros in 1-17 digits of the accounting account number.

For autofill Report f. 0503769 Two standard rules are supplied: Rule 769 (2016) and Rule 769 (2016) - according to BC code.

Rule 769 (2016) used to fill Report f. 0503769 by account codes - in accordance with clause 4.4 of the Letter. When autofilling Report f. 0503769 standard rule Rule 769 (2016) Report f. 0503769 are being formed codes analytical accounting accounts (9 characters) in accordance with paragraph 21 of the Instructions for the application of the Unified Chart of Accounts No. 157n.

used to fill Report f. 0503769 by account numbers. When autofilling Report f. 0503769 standard rule Rule 769 (2016) - according to BC code in column 1 "Budget accounting account number (code)" Report f. 0503769 are being formed numbers accounts (26 characters) depending on the setting of the filling parameter " Fill in the full bookmaker code":

• Fill in the full bookmaker code" = "No"Digits 15-17 are filled KPS(for KPS type "KRB" - expense type code, for KPS "KDB" and "KIF" - analytical group). Default mode.
• When setting the padding option " Fill in the full bookmaker code" = "Yes"Digits 1-17 are formed KPS.

The generation of account numbers indicating zeros in 1-17 digits of the accounting account number, as well as the generation of subtotals for synthetic accounts (account codes) is carried out in printed form and when uploading the report in Federal Treasury formats.

According to paragraph 69 of Instruction No. 33n in column 1 of section 2 “Analytical information on overdue debts” of the Information f. 0503769 indicates the numbers of the corresponding analytical accounts of the account for which the balances are reflected in column 11 of section 1.

The letter clarified that section 2 of the Information f. 0503769 is filled in by accounting account codes.

Standard Rules for auto-filling the Report f. 0503769 take into account additional requirements established by the Letter:

• Indicators columns 5 - 8 of section 1 Information f. 0503169 are formed starting from reporting as of 07/01/2016.
• Indicators columns 5 - 8 of section 2 of the Information f. 0503169 in 2016 are not filled out.

If it is necessary to fill in the specified columns, you can set the appropriate settings for the formation of the Report f. 0503769 (item " Customize padding» button menu « Fill"), as shown in Fig. below.

In section 1 of the Information f. 0503769 settlements are divided into monetary and non-monetary.

According to paragraph 69 of Instruction No. 33n for the purpose of creating the Appendix (form 0503769) under cash payments refers to transactions involving cash settlements reflected in correspondence with the corresponding accounts of analytical accounting of accounts 0 20 111 000, 0 201 21 000, 0 201 23 000, 0 201 26 000, 0 201 27 000, 0 201 34 000, under non-monetary- settlement transactions in the form of offset (offset of overpayment of some types of payments against other types of payments, advance payments, obligations, subsidies, subventions, other interbudgetary transfers), reflected in correspondence with the corresponding accounts of analytical accounting of accounts 0 205 00 000, 0 206 00 000, 0 208 00 000, 0 209 00 000, 0 302 00 000, 0 303 00 000, 0 304 06 000).

When autofilling the graph. 6, 8 of section 1 of the Report f. 0503769 standard rules take into account the changes that are planned to be made to this provision according to the draft published on the website of the Ministry of Finance of Russia: non-cash settlements also mean operations to form the value of non-financial and financial assets, increase (decrease) the financial result, reflected in correspondence with the corresponding analytical accounts account accounting 0 105 00 000, 0 106 00 000, 0 107 00 000, 0 108 00 000, 0 109 00 000, 0 204 00 000, 0 215 00 000.0 401 00 000.” Also, when filling out columns 5, 7, the turnover with the account 0 210 03 000 is taken into account in terms of transactions with debit cards for accountable funds.

In the current version of the Report Auto-Complete Rules, filling out columns 12-14 of Section 1 is not provided. Data from the last financial year can be indicated in columns 12-14 of section 1 after auto-filling the report in any line for a given account code.

Auto-filling of section 3 “Analytical information on the movement of overdue receivables and payables” is not provided, since this information cannot be reflected in the accounting accounts.

Features of filling out the Report f. 0503769 are given in the Help to the Rules (item “ reference Information» button menu « Fill»).

Information f. 0503779

To compile Information f. 0503779 should apply the regulated report " F. 0503779, Cash balances» - further - Report f. 0503779.

When filling out the standard Rules in accordance with clause 4.3 of the Letter, submission of Information f. 0503779 in MOU FC is carried out indicating the bank account numbers in column 1 of section 1 “Accounts with credit institutions”. The account indicator 0 210 03 000 is reflected in section 1 of the Information (f. 0503779). For accounts reflected in section 2 “Accounts with a financial authority”, as well as for account 0 210 03 000 reflected in section 1, column 1 is not filled in.

If it is necessary to indicate account numbers, in the report completion settings (item " Customize padding» button menu « Fill") for the option " No bills"should be installed" No».

Information f. 0503295

To compile Information f. 0503295 should apply the regulated report " F. 0503295, Information on the execution of court decisions on the monetary obligations of the institution».

Auto-filling of the report is not provided.

Transactions on inflows and outflows of cash and cash equivalents in government agencies, depending on their economic content, are classified into three categories and are reflected in the cash flow statement, which is covered by a separate federal standard.

We talk about form 0503723, the latest amendments made to the unified form and the guidelines for filling it out, and the procedure for compiling it.

Who submits form 0503723 and when

The cash flow report f.0503723 is presented by budgetary and autonomous institutions as part of semi-annual (as of July 1) and annual reporting. Due dates:

• for a 6-month form - no later than 5 working days before the date of submission of a similar report established by the founder;
• for the annual form - no later than 10 working days before the date of submission of the annual reporting by the founder.

On June 24, 2019, Order No. 73n of the Ministry of Finance dated May 16, 2019, with amendments to Instructions 33n. This legal document changes the report form 0503723 and makes adjustments to the instructions for filling it out. The adopted amendments should be applied when preparing reports for 2019. Letters from the Ministry of Finance No. 02-06-07/43076 and the Federal Treasury No. 07-04-05/02-12069 dated June 11, 2019 clarify that quarterly and monthly reports in 2019 are formed on the basis of the new edition of 33n. This means that you need to submit a new form 0503723 6 months in advance.

Latest changes in the form and procedure for filling out form 0503723

As amended on June 24, 2019, a new cash flow statement form was approved. It introduced four-digit line numbering instead of three-digit numbering. The main changes are related to the following innovations in the order of the Ministry of Finance 209n and the latest editions instructions 174n And 183n :

1. A new approach to distinguishing individual transactions for receipts and payments depending on their capital or current nature. In form 0503723 for the 1st half of 2019, you will need to divide gratuitous receipts from counterparties, gratuitous transfers to organizations and disposals due to other payments into two categories: current or capital nature.
2. Distinguishing between payments to staff and the public according to the form in which they are made: in kind or in cash. In report 0503723, separate lines are allocated for disposals due to other payments to personnel, as well as due to benefits to the population, personnel and former employees in cash and in kind.
3. Details of KOSGU. In the report for 6 months of 2019, gratuitous cash receipts and gratuitous transfers to organizations will need to be deciphered by category of counterparties (budgets of the budgetary system of the Russian Federation, public sector organizations, individuals, etc.). Proceeds from the sale of inventories and disposals for the purchase of medical supplies are detailed by type of inventory (medicines, food products, fuels and lubricants, construction materials, etc.).

In the new edition of the cash flow statement, proceeds from returns on borrowings provided and from the sale of financial assets, as well as disposals for the issuance of borrowings and expenses for the acquisition of financial assets are classified as investment transactions. In the old version they were classified as financial.

According to the instructions, filling out form 0503723 in 2019 is carried out in the context of KOSGU codes based on analytics for off-balance sheet accounts 17 and 18. The form must show all movements (excluding returns) on bank accounts to account for funds in the cash register on personal accounts accounts in the treasury or in bank accounts, en route: 201.11, 201.21, 201.26, 201.27, 201.34, 210.03.

Operations on receipts and disposals are divided depending on their economic nature into current, investment and financial. All of them are reflected in the first two sections. The third is intended for operations that are not related to cash flow, but change their balances. This includes the return of receivables and subsidies for past years, the receipt and transfer of funds in temporary possession, and mutual settlements with branches. The third section reflects the positive or negative exchange rate difference obtained when converting foreign currency into rubles.

The first three sections contain information for the 1st half of 2019 (column 4) and comparable data for the same period in 2018 (column 5). The structure of section 4 is different. It lists the names of expenses incurred for 6 months of 2019, the corresponding BCC (section, subsection, type of expense, KOSGU), additional detail and amount.