Illustrative Ind AS Financial Statements

XYZ Limited
Standalone Statement of Cash Flows for the year ended 31 March 2020
Rupees in [*]
Year ended Year ended
Particulars 31 March 31 March
2020 2019
Cash flows from operating activities
Profit before tax for the year xxx xxx
Adjustments for:
Income tax expense recognised in profit or loss xx xx
Finance costs recognised in profit or loss xx xx
Investment income recognised in profit or loss xx xx
Gain on disposal of property, plant and equipment xx xx
Gain on disposal of a subsidiary xx xx
Gain on disposal of interest in former associate xx xx
Net (gain)/loss recorded in profit or loss on financial liabilities xx xx
designated as at fair value through profit or loss
Net (gain)/loss arising on financial assets mandatorily measured at xx xx
fair value through profit or loss
Net loss/(gain) arising held for trading financial liabilities xx xx
Hedge ineffectiveness on cash flow hedges xx xx
Net (gain)/loss on disposal of available-for-sale financial assets xx xx
Impairment loss recognised on trade receivables xx xx
Reversal of impairment loss on trade receivables xx xx
Depreciation and amortisation of non-current assets xx xx
Impairment of non-current assets xx xx
Net foreign exchange (gain)/loss xx xx
Expense recognised in respect of equity-settled share-based xx xx
payments
Expense recognised in respect of shares issued in exchange for xx xx
goods/services
Amortisation of financial guarantee contracts xx xx
xxx xxx
Movements in working capital:
Increase in trade and other receivables xx xx
(Increase)/decrease in amounts due from customers under xx xx
construction contracts
(Increase)/decrease in inventories xx xx
(Increase)/decrease in other assets xx xx
Decrease in trade and other payables xx xx
Increase/(decrease) in amounts due to customers under construction xx xx
contracts

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