*srgnment Material

s69

Equity and Liabilities

Shareholders, funds

1125,100

140,t25

Trade payables................
Short-term provisions: Income tax payable
Assets

<103.100
113.900

140,000

93,000

12,000
4,000
421.225

18,000
5,000

$3"000

Non-current assets
Fixed assets
Plant and machinery, cost
Zess Accumulated depreciation

{191,000
44,300
t46,700
8,000

Intangible assets: patents, net.

Non-current investments.
Current assets

10,000
153,000

95,425
7,000
1,100
427,225

{174,000
36,000
138,000
9,000
10,000
85,000
54,000
29,000
8,000
333,000

Additional infor mation:

During the period, loans of T2,000,000 were
repaid.
^1.
2.
Depreciation of {9,000,000 was included ir,
.o.i
oi soods sold.
3' Plant costing {2,000,000 and having an accumulated
depreciation of <700,000 was sold
for ?2,100,000.
4. Equity shares.of T8,000,000 were issued during
the period.

5. Dividends of (81,27b,000 were paid.

6. Debentures of t49,000,000 were issued.
7. Plant costing <19,000,000 was exchanged for
equity shares.
8' Investments are in the form of equity shar""
i, u,
"..".i.t".
Bequired
1' Prepare a cash flow statement for the Antariksh

Materials company for the year ended

June 80, 20Xg.

' fo:frr*"th

cash did the company generate internary

during the vear ended June 80,

3' Antariksh Materials

com-pany approaches your bank for a loan

of {60 million. As a
*itt yor, ,".ommend the loan?

lending officer in the bank,

lnterpreting Financial Reports

rFR 12.1

Kingfisher Airlines
Limited

The following is the cash flow statement of

Kingfisher Airlines for fiscal yeat 2oL2.