STATEMENT OF CASH FLOWS FOR THE PERIOD ENDED XXX 200X
NOTES
200X
200X-1
A) CASH FLOWS FROM OPERATING ACTIVITIES
1. Profit/ (loss) for the period before tax
2. Adjustments for:
a) Amortisation and depreciation (+)
b) Valuation allowances for impaiment losses (+/-)
c) Change in provisions (+/-)
d) Grants recognised in the income statement (-)
e) Proceeds from disposals of fixed assets (+/-)
f) Proceeds from disposals of financial instruments (+/-)
g) Finance income (-)
h) Finance expenses (+)
i) Exchange gains/losses (+/-)
j) Change in fair value of financial instruments (+/-)
k) Other income and expenses (-/+)
3. Changes in operating assets and liabilities
a) Inventories (+/-)
b) Trade and other receivables (+/-)
c) Other current assets (+/-)
d) Trade and other payables (+/-)
e) Other current liabilities (+/-)
f) Other non-current assets and liabilities (+/-)
4. Other cash flows from operating activities
a) Interest paid (-)
b) Dividends received (+)
c) Interest received (+)
d) Income tax received (paid) (+/-)
e) Other amounts paid (received) (-/+)
5. Cash flows from/used in operating activities (+/-1+/-2+/-3+/-4)
B) CASH FLOWS FROM INVESTING ACTIVITIES
6. Payments for investments (-)
a) Group companies and associates
b) Intangible assets
c) Property, plant and equipment
d) Investment property
e) Other financial assets
f) Non-current assets held for sale
g) Other assets
7. Proceeds from sale of investments (+)
a) Group companies and associates
b) Intangible assets
c) Property, plant and equipment
d) Investment property
e) Other financial assets
f) Non-current assets held for sale
