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Example 15: Cash flow statement – see below
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Statement of Cashflows |
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For the Year ended 31 December 2015 |
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31-Dec |
31-Dec |
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2015 |
2014 |
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Notes |
CU |
CU |
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Cash flows from operating activities |
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Cash generated from operations |
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XXXXX |
XXXXX |
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Taxation (paid)/refunded |
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(XXXXX) |
XXXX |
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Net cash generated from operating activities |
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XXXX |
XXXX |
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Cash flows from investing activities |
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Purchase of property, plant and equipment |
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(XXX) |
(XXX) |
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Purchase of intangible fixed assets |
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(XXX) |
(XXX) |
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Acquisition of subsidiary undertakings (net of cash acquired) |
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(XXX) |
– |
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Interest received |
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XXX |
– |
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Dividend received from associates |
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XXX |
– |
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Dividends received |
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XXX |
– |
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Payment of contingent acquisition consideration |
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XXX |
– |
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Sale of subsidiary undertakings (net of cash disposed) |
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XXX |
– |
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Purchase of investments |
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(XXX) |
(XXX) |
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Cash acquired on acquisition of the trade |
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XXX |
– |
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Proceeds from disposal of investment properties |
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XXX |
XXX |
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Proceeds from disposal of investments |
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XXX |
XXX |
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Net cash generated/(used in) investing activities |
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XXX |
(XXX) |
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Cash flows from financing activities |
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Interest received |
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XXX |
XXX |
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Interest paid |
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(XXX) |
(XXX) |
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Issue cost of long term loans |
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(XXX) |
(XXX) |
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Dividend paid to equity shareholders |
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(XXX) |
(XXX) |
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Proceeds received from issue of ordinary shares net of costs |
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(XXX) |
(XXX) |
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Repayment of capital element on finance lease |
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(XXX) |
(XXX) |
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Purchase of own shares |
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(XXX) |
(XXX) |
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Repayment of loans |
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(XXX) |
(XXX) |
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Preference dividends paid |
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(XXX) |
(XXX) |
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(XXX) |
(XXX) |
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Net cash generated/(used in) financing activities |
|
XXXX |
(XXXX) |
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|
|
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Net increase/(decrease) in cash and cash equivalents |
|
XXX |
(XXX) |
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Translation adjustment |
|
XXX |
XXX |
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Cash and cash equivalents at beginning of year |
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XXX |
XXX |
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Cash and cash equivalents at end of year |
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XXX |
XXX |
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