Illustrative Ind AS Financial Statements

Year ended Year ended

Particulars 31 March 31 March
2020 2019
Increase/(decrease) in provisions xx xx
(Decrease)/increase in deferred revenue xx xx
(Decrease)/increase in other liabilities xx xx
Cash generated from operations xxx xxx
Income taxes paid xx xx
Net cash generated by operating activities xxx xxx
Cash flows from investing activities
Payments to acquire financial assets xx xx
Proceeds on sale of financial assets xx xx
Interest received xx xx
Royalties and other investment income received xx xx
Dividends received from associates xx xx
Other dividends received xx xx
Amounts advanced to related parties xx xx
Repayments by related parties xx xx
Payments for property, plant and equipment xx xx
Proceeds from disposal of property, plant and equipment xx xx
Payments for investment property xx xx
Proceeds from disposal of investment property xx xx
Payments for intangible assets xx xx
Net cash outflow on acquisition of subsidiaries xx xx
Net cash inflow on disposal of subsidiary xx xx
Net cash inflow on disposal of associate xx xx
Net cash (used in)/generated by investing activities xxx xxx

Cash flows from financing activities

Proceeds from issue of equity instruments of the Company xx xx

Proceeds from issue of convertible notes xx xx
Payment for share issue costs xx xx
Payment for buy-back of shares xx xx
Payment for share buy-back costs xx xx
Proceeds from issue of redeemable preference shares xx xx
Proceeds from issue of perpetual notes xx xx
Payment for debt issue costs xx xx
Proceeds from borrowings xx xx
Repayment of borrowings xx xx

Western India Regional Council of The Institute of Chartered Accountants of India 9