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Chapter 19
2.3 Pro-forma statement of cash flows
Statement of cash flows for the year ended 31 December 20X4 (indirect method)
Cash flows from operating activities $000 $000
Profit before taxation X
Depreciation/amortisation charge X
(Profit)/loss on disposal of non-current assets (X)/X
Finance costs payable X
Interest receivable (X)
––––
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)
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