Professional Documents
Culture Documents
units)
OPERATING ACTIVITIES [Profit/loss] before tax Adjustments for: Finance costs Interest income Dividends from equity investments Share of [profit/loss] of associates/jointly controlled entities Depreciation of property, plant and equipment Impairment loss [recognised/reversed] in respect of property, plant and equipment Amortisation of other intangible assets Discount on acquisition Share-based payment expense [Gain/loss] on fair value changes of investment properties [Gain/loss] on disposal of property, plant and equipment [Development costs expensed] [Other non-cash items (please specify)]
Operating cash flows before movements in working capital [Increase/decrease] in inventories [Increase/decrease] in trade and other receivables [Increase/decrease] in provisions [Increase/decrease] in [investments held for trading/trading securities] [Increase/decrease] in trade and other payables [Other working capital items (please specify)]
INVESTING ACTIVITIES Interest received Dividends received from associates Dividends received from equity investments Proceeds on disposal of available-for-sale investments Disposal of a subsidiary Proceeds on disposal of property, plant and equipment Purchases of property, plant and equipment Acquisition of investment in an associate Purchases of available-for-sale investments Purchases of patents and trademarks
FINANCING ACTIVITIES Dividends paid Repayments of borrowings Repayments of obligations under finance leases Proceeds on issue of convertible loan notes New bank loans raised Proceeds from issue of shares Expenses on issue of shares Payment on repurchase of shares [[Increase/decrease] in bank overdrafts]
NET [INCREASE/DECREASE] IN CASH AND CASH EQUIVALENTS CASH AND CASH EQUIVALENTS AT 1 JANUARY Effect of foreign exchange rate changes
CASH AND CASH EQUIVALENTS AT 31 DECEMBER, represented by Bank balances and cash Bank overdrafts
Note: The above illustrates the indirect method of reporting cash flows from operating activities.
CONSOLIDATED STATEMENT OF CASH FLOWS (DIRECT METHOD) FOR THE YEAR ENDED 31 DECEMBER 2008 (in thousands of currency units)
OPERATING ACTIVITIES
Cash receipts from customers Cash paid to suppliers and employees [Other cash receipts/paid (please specify)]
INVESTING ACTIVITIES Interest received Dividends received from associates Dividends received from equity investments Proceeds on disposal of available-for-sale investments Disposal of a subsidiary Proceeds on disposal of property, plant and equipment Purchases of property, plant and equipment Acquisition of investment in an associate Purchases of available-for-sale investments Purchases of patents and trademarks Acquisition of a subsidiary Development costs paid [Increase/decrease] in pledged bank deposits
FINANCING ACTIVITIES Dividends paid Repayments of borrowings Repayments of obligations under finance leases Proceeds on issue of convertible loan notes New bank loans raised Proceeds from issue of shares Expenses on issue of shares Payment on repurchase of shares [[Increase/decrease] in bank overdrafts]
NET [INCREASE/DECREASE] IN CASH AND CASH EQUIVALENTS CASH AND CASH EQUIVALENTS AT 1 JANUARY Effect of foreign exchange rate changes
CASH AND CASH EQUIVALENTS AT 31 DECEMBER, represented by Bank balances and cash X X Bank overdrafts (X) (X)
Note: The above illustrates the direct method of reporting cash flows from operating activities.
20X8
20X7
[X]
[X]
[X]
[X]
[X]
[X]
[X]
[X]
[X] X X
[X] X X
X (X)
X (X)
perating activities.
20X8
20X7
X (X) [X]
X (X) [X]
[X]
[X]
[X]
[X]
[X]
[X]
[X] X X
[X] X X
X (X)
X (X)
rating activities.