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FORMAT FOR PREPARING CASH FLOW STATEMENT - start with PBT

(A) CASH FLOW FROM OPERATING ACTIVITIES (Data: Income statement, CA and CL)

Adjustments before working capital changes

Working Capital Changes

Net cash generated from/used in operating activities (A)

(B) CASH FLOW FROM INVESTING ACTIVITIES (Data: Interest/Divi income, non-current assets)

Net cash generated from/used in investing activities (B)

(C) CASH FLOW FROM FINANCING ACTIVITIES (Data: Interest Paid, Dividend paid, non-current liabili
Net cash generated from/used in financing activities (C)

Net changes in cash and cash equivalents during the year (A+B+C)
Opening Balance of cash and cash equivalents
Closing balance of cash and cash equivalents
FORMAT FOR PREPARING CASH FLOW STATEMENT - start with PBT

A) CASH FLOW FROM OPERATING ACTIVITIES (Data: Income statement, CA and CL)

Profit before tax/Losses

djustments before working capital changes

(1) Add back all non-cash expenses


(2) Subtract/add profit/loss on sale of non-current asset
(3) Reclassify interest/dividend income under investing activities
(4) Reclassify interest paid under financing activities
Note: US GAAP treats interest paid as operating activities and hence, step 4 is not relevant under U

Working Capital Changes

(1) Increase in current assets


(2) Decrease in current assets
(3) Increase in current liabilities
(4) Decrease in current liabilities

Taxes Paid

et cash generated from/used in operating activities (A)

B) CASH FLOW FROM INVESTING ACTIVITIES (Data: Interest/Divi income, non-current assets)

(1) Reclassification of interest/dividend income


(2) Purchase of fixed assets
(3) Proceeds from sale of fixed assets
(4) Purchase of investments
(5) Proceeds from sale of investments

et cash generated from/used in investing activities (B)

C) CASH FLOW FROM FINANCING ACTIVITIES (Data: Interest Paid, Dividend paid, non-current liabilities)

(1) Interest Paid


(2) Dividend paid
(3) Issuance of share capital with or without premium
(4) Buy back of shares with or without premium (shown as treasury stock in the balance sheet)
(5) Proceeds from borrowings (including short term borrowings)
(6) Repayment of borrowings (including short term borrowings)

Notes
(a) Issue of bonus shares does not affect the cash flow as it involves transfer
from Reserves & Surplus account to Capital account.
(b) Changes in Retained earnings (part of Reserves & Surplus) due to net income
or net losses during the accounting period are not considered for cash flow stateme
of operating cash flows starts from Profit before tax/Losses which include such chan
et cash generated from/used in financing activities (C)

et changes in cash and cash equivalents during the year (A+B+C)


Opening Balance of cash and cash equivalents
losing balance of cash and cash equivalents
Sign

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US GAAP.

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- See note above


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ment as computation
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