Page 332 - SBR Integrated Workbook STUDENT S18-J19
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Chapter 21
Example proforma
The indirect method:
$m
Profit before tax X
Finance costs X
Investment income (X)
Share of (profit)/loss of associate (X)/X
Depreciation/amortisation/impairments X
Other non-cash (incomes)/expenses (X)/X
(Profit)/loss on disposal of non-current assets (X)/X
(Increase)/decrease in inventories (X)/X
(Increase)/decrease in receivables (X)/X
Increase/(decrease) in payables X/(X)
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Cash generated from operations X
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