Cash flow statements

IAS7

cash flow statement is provided as part of FS

Cash inflows

sale of fixed assets
decrease in stocks
decrease in tr
increase in tp
Increase in loans
Increase in share capital

Cash outflows

purchase of NCA
increase in stock
increase in tr
increase in tp
Redemption of share capital
Redemption of loans

Section 1 operating activities

Net cash inflow from operating activities with payments of interest and tax

Section 2 Investing activities

buying and disposal of NCA and other investments

Section 3 Financing activities

receipts from issue of new shares, payment to repay shares change in LR borrowing and dividends paid

Bottom of CFS

net inc/dec in cash and cash equivalents
c + c equivalents at start of yr
c + c equivalents at end of yr

Operating activities

+ depn
+ loss on sale of NCA
+ decrease in inventory
+ decrease in tr
+ increase in tp
= cash from OA
- interest paid
- tax paid
= net cash from OA

Investing activities

- purchase of NCA
+ price NCA sold at
+ dividends received
= net cash used in IA

Financing activities

+ proceeds from share issue
+ new bank loan
- bank loan repaid
- dividends paid
= net cash from FA