Actuarial balance sheet of cash flows in the context of restoration of the agricultural sector and integration to the EU
Authors: Manachynska Yulia 
Published: February 2023

Introduction. The article examines the peculiarities of drawing up the third form of actuarial financial reporting in the context of increasing the investment attractiveness of Ukraine's agriculture and integration into the European Union. Domestic agribusiness needs comprehensive support, which is one of the state's priorities in the context of the implementation of the "Survival Strategy: Agricultural Sector 2022-2023" and includes security and long-term programs for the recovery of this sector. Reconstruction of the post-war economy of Ukraine requires adequate financing of agriculture in the context of ensuring food security of the country as a whole. An important source of increasing investment attractiveness is actuarial financial reporting, which, through the prism of its information content, is able to interest real and potential investors or other providers of capital. In this regard, financial reporting, the purpose, composition, principles of compilation, requirements for recognition and disclosure of its elements, which are defined in NP(S)BO 1 "General requirements for financial reporting", needs to be transformed into an actuarial one, which accordingly requires the development of a separate standard of NP (C)BO 3 "Actuarial reporting" at the national level in the future. Features of the structure of the actuarial cash balance report are outlined, which discloses information about free cash flow and cash flows from transactions with borrowers and shareholders. The author's method of transformation of the traditional cash flow report, typical form No. 3, into an actuarial one is proposed.
The purpose of the article is to investigate the specifics of the transformation of the Cash Flow Report, type Form No. 3 in Actuarial cash flow balance, type Form No. 3-a on the example of a domestic agricultural enterprise.
Method (methodology). Includes general scientific methods - elements of the theory of logic; methods of theoretical generalization and abstract science; methods of comparison and grouping; classification method.
The results. As a result of the conducted research, elements of scientific novelty were obtained, which are as follows: a method of transformation of the Report on the movement of cash funds, type, was proposed. Form No. 3 in Actuarial cash flow balance, type Form No. 3-a on the basis of taking into account foreign experience; the peculiarities of the dichotomy of operational and financial activities in the actuarial balance of cash flows are outlined; cash flows for operations with borrowers and shareholders of the enterprise are delimited; the calculated amount of free cash flow was derived using the indirect method. The specified information content of the researched actuarial reporting form increases the interest of the external investor in the expediency of financial investments for the development of a specific subject of the agricultural sector.
Therefore, the practical significance of the conducted research lies in the development of recommendations to ensure the recovery and comprehensive support of the agricultural sector of Ukraine in the conditions of martial law due to the active implementation of actuarial accounting and reporting at domestic agricultural enterprises, which will contribute to an objective assessment of the economic value of agribusiness when attracting external investments in development , liquidity analysis, financial planning and budgeting in the context of EU integration.