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Chapter 24

1.3 Proforma

Consolidated statement of cash flows for the year ended…… 20XY

$m $m
Cash flows from operating activities
Cash generated from operations X
Tax paid (X)

Interest paid (X)
––––
Net cash from/(used in) operating activities X/(X) X/(X)
––––
Cash flows from investing activities
Proceeds from disposal of PPE X
Purchases of PPE (X)
Interest received X
Dividend received X
Acquisition/sale of subsidiary (X)/X
––––

Net cash from/(used in) investing activities X/(X) X/(X)
––––
Cash flows from financing activities
Proceeds from/repayment of borrowings X/(X)
Proceeds from share issue X
Dividends paid (X)
Dividends paid to NCI (X)
––––
Net cash from/(used in) financing activities X/(X) X/(X)

–––– ––––
Increase/(decrease) in cash and cash equivalents X/(X)
––––
Opening cash and cash equivalents X
––––
Closing cash and cash equivalents X
––––

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