STATEMENT OF CASHFLOW - IAS 7

Format : Using the indirect Method

ABC Ltd
Statement of Cash-flow for the period to 31/12/2022
Sh. 'm' Sh. 'm'
OPERATING CASHFLOWS
PBIT X
Non-cash and non-operating items:
Depreciation X
Amortisation X
Impairment X
(Gain)/ loss on disposal (X)/X
Investment income (X)
X
Working capital changes:
(Increase) /decrease in inventory (X)/X
(Increase)/ decrease in receivables (X)/X
Increase/ (decrease) in payables X/(X)
X
Tax paid (X)
Interest paid (X)
Net Operating Cashflow X
INVESTING CASFLOWS
Cash paid to acquire Non-current assets (X)
Cas received from sale of Non-current assets X
Investment income X
Cash dividend received form Associates X
Net Investing cashflow X
FINANCING CASHFLOWS
Cash received from issue of shares X
Cash received from borrowing of loan X
Cash paid on repayment of loan (X)
Cash dividend paid By parent (X)
To NCI (X)
Net Financing Cashflow X
Change in cash and cash equivalents for the year X
Cash and cash equivalents b/f X
Cash and cash equivalents c/f X