Cash flow statements

step 1

cash

bank

net cash

debentures

liquid resources

net debt

step 2 - or +

debtors and stock inrease = - creditor increase +

Cash flow statement first 4 headings

Operating activities. return on investement servicing debt. taxation. capital expenditure and financial investement/

cast flow last 4 headings

equity dividends paid equity. net cash inflow/ out flow. management liquid resources. financing

whats in return on investement and servicing debt

inv income and - interest paid

whats in capital expenditure and financial investment

-purcharse to acquire fixed assets sale from FA -purchase investment sale investment

what is in financing

share cap debentures share premium

reconciliation of net cash flow to movement in net debt layout

in/decrease cash

cash used to pur liquid resources

cash received from debentures

change in net debt

net debt 1/1

net d 31/1

reconcile of operate profit ( pt a)

operate profit

• depreciation

• loss/profit f a

• goodwill

• in/dec b/d prov

• in/dec debtors stock cred

• net cash in/outflow

abridged p&L

operate profit

inv income

debenture intrest

profit before tax

tax

profit after tax

dividends

retained profit

p&l 1/1/

p&l 31/12