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Chapter 17

1.2 CSOCF pro forma

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

Cash flows from operating activities
Cash generated from operations x
REC (see 1.3)
Tax paid (x)

Interest paid (x)
––––
Net cash from/used in operating activities x/(x) x/(x)
Cash flows from investing activities ––––

Proceeds from sales 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
Loans (x)/x

Share issue x
Dividends paid – P (x)
(x)
Dividends paid – NCI
––––
Net cash from/used in financing activities x/(x) x/(x)

–––– ––––
x
Increase/decrease in cash and cash equivalents ––––

Opening cash and cash equivalents x
––––
Closing cash and cash equivalents x
––––

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