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Chapter 17

Cash flows from investing activities

Cash paid – purchase of property, plant and equipment (X)
Cash paid – purchase of intangible assets (X)

Cash paid – purchase of investments (X)

Cash proceeds from sale of property, plant and equipment X

Cash proceeds from sale of intangible assets X
Cash proceeds from sale of investments X

Investment income received X

Dividends received X

––––
Net cash flow from investing activities X(X)

Cash flows from financing activities

Cash proceeds from issue of ordinary shares X

Cash proceeds from issue of preference shares X
Receipt of new loans X

Cash paid – repayment/redemption of loans (X)

Dividends paid (X)
––––

Net cash flow from financing activities X(X)

––––

Net increase/(decrease) in cash and cash equivalents X/(X)
Cash and cash equivalents at beginning of period X/(X)

––––

Cash and cash equivalents at end of period X/(X)

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