Page 494 - SBR Integrated Workbook STUDENT S18-J19

Chapter 25

Example 5 – continued

Cash flows from investing activities

Proceeds from disposal of PPE 25
Proceeds from financial asset disposal 11
Dividends received 10

Purchase of PPE (W1) (219)

Net cash impact of subsidiary purchase
(16 – 3) (13)

Purchase of financial assets (W4) (21)
Purchase of associates (W5) (9)

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Net cash used in investing activities (216)

Cash flows from financing activities
Proceeds from share issue (W6) 20
Proceeds of loan issue (W9) 40

Dividends paid (W7) (5)

Dividends paid to NCI (W8) (21)
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Net cash used for financing activities 34

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Increase in cash and equivalents (45 – 14) 31

Opening cash and equivalents 14
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Closing cash and equivalents 45
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