Cash_flow_statement

Cash flow statement Prof.(FH) Dr. Walter Egger

IAS 7

??Structure

–?Operating activities

–?Investing activities

–?Financing activities

–?Change in cash and cash equivalents (up to 3 month)

IAS 7

??Operating activities

–?cash flow of the profit of the year

–?Changes in working capital

??Investing activities

–?Purchase and sale of intangible assets and

fixed assets

–?Purchase and sale of current and non-current financial instruments

IAS 7

??Financing activities

–?Proceeds from issuing capital

–?Payments to owners (capital)

–?Payments of dividends

–?Proceeds from issuing debentures, loans, notes,

bonds, mortgages and other short term borrowings –?Repayment of amounts borrowed

–?Cash payment by a lessee for the reduction of the

outstanding liability relating to a finance lease

IAS 7

??Foreign currency cash flows

–?Average exchange rate of the year

–?Non cash difference as a single item for

reconciliation of cash and cash equivalents ??Interest and dividends

–?Payments have to be disclosed seperately –?Allocation to operating or other activities

possible

IAS 7

??Taxes on income

–?Cash flows to be disclosed seperately

–?Operating activities

??Investments/disposals of subsidiaries –?Single item in investing activities (net cash)

IAS 7

??Non-cash transactions

–?Acquisition of assets either by assuming

directly related liabilities or by means of a

finance lease

–?Acquisition of an entity by means of an equity issue

–?Conversion of debt to equity