Page 312 - FR Integrated Workbook 2018-19

Chapter 22

1.3 Statement of cash flows layout summary
$

Cash generated from operations X
Interest paid (X)

Tax paid (X)
——

Net cash from operating activities X/(X)
Net cash from investing activities X/(X)

Net cash from financing activities X/(X)
——

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

——
Closing cash and cash equivalents X/(X)

——

1.4 Definitions

Cash: cash on hand (including overdrafts) and on-demand deposits.

Cash equivalents: short-term highly liquid investments, subject to
insignificant risk of changes in value.

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