Starting from the 2025 reporting period, companies must use the updated form established by the FSBU 4/2023 standard.

Small businesses entitled to simplified accounting and simplified reporting are generally not required to file this form. Structure of the Statement

Transactions related to non-current assets, such as buying equipment, building facilities, or acquiring shares in other companies.

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.

Ideal for automated calculations and data entry. Available on ConsultantPlus and Audit-it .

Suitable for manual printing or as a reference template. Can be found on the PPT.ru portal .

The form organizes all cash inflows and outflows into three distinct categories:

The current version of Form 0710005, approved by dated October 4, 2023, is available for free download in various formats: