Page 205 - Microsoft Word - 00 - Prelims.docx
P. 205
Statement of cash flows
2.1 Pro-forma statement of cash flows
Statement of cash flows for the year ended 31 December 20X4 (indirect method)
$000 $000
Cash flows from operating activities
Profit before taxation X
Depreciation/amortisation charge X
(Profit)/loss on disposal of non-current assets (X)/X
Investment income (X)
Finance costs X
––––
Operating profit before working capital changes X
(Increase)/decrease in inventories (X)/X
(Increase)/decrease in trade and other receivables (X)/X
Increase/(decrease) in trade and other payables X/(X)
––––
Cash generated from operations X
Interest paid (X)
Tax paid (X)
––––
Net cash flow from operating activities X(X)
199
