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