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Chapter7StatementofCashflowsIAS7 2 1 Maindefinitions Cashandcashequivalentscomprisecashonhandanddemanddeposits togetherwithshort term highlyliquidinvestmentsthatarereadilyconvertibletoaknownamountofcash andthataresubjecttoaninsignificantriskofchangesinvalue Guidancenotesindicatethataninvestmentnormallymeetsthedefinitionofacashequivalentwhenithasamaturityofthreemonthsorlessfromthedateofacquisition 3 Equityinvestmentsarenormallyexcluded unlesstheyareinsubstanceacashequivalent e g preferredsharesacquiredwithinthreemonthsoftheirspecifiedredemptiondate Bankoverdraftswhicharerepayableondemandandwhichformanintegralpartofanenterprise scashmanagementarealsoincludedasacomponentofcashandcashequivalents 4 2 PresentationoftheStatementofCashFlows Cashflowsmustbeanalysedbetweenoperating investingandfinancingactivities Operatingactivitiesaretheprincipalrevenue producingactivitiesoftheenterpriseandotheractivitiesthatarenotinvestingorfinancingactivities Investingactivitiesaretheacquisitionanddisposaloflong termassetsandotherinvestmentsnotincludedincashequivalents Financingactivitiesareactivitiesthatresultinchangesinthesizeandcompositionoftheequitycapitalandborrowingsoftheenterprise 5 Examplesofcashflowsfromoperatingactivitiesare a cashreceiptsfromthesaleofgoodsandtherenderingofservices b cashreceiptsfromroyalties fees commissionsandotherrevenue c cashpaymentstosuppliersforgoodsandservices d cashpaymentstoandonbehalfofemployees 6 Examplesofcashflowsarisingfrominvestingactivitiesare a cashpaymentstoacquireproperty plantandequipment intangiblesandotherlong termassets Thesepaymentsincludethoserelatingtocapitaliseddevelopmentcostsandself constructedproperty plantandequipment b cashreceiptsfromsalesofproperty plantandequipment intangiblesandotherlong termassets c cashpaymentstoacquireequityordebtinstrumentsofotherenterprisesandinterestsinjointventures d cashreceiptsfromsalesofequityordebtinstrumentsofotherenterprisesandinterestsinjointventures e cashadvancesandloansmadetootherparties otherthanadvancesandloansmadebyafinancialinstitution f cashreceiptsfromtherepaymentofadvancesandloansmadetootherparties otherthanadvancesandloansofafinancialinstitution 7 Examplesofcashflowsarisingfromfinancingactivitiesare a cashproceedsfromissuingsharesorotherequityinstruments b cashpaymentstoownerstoacquireorredeemtheenterprise sshares c cashproceedsfromissuingdebentures loans notes bonds mortgagesandothershortorlong termborrowings d cashrepaymentsofamountsborrowed and e cashpaymentsbyalesseeforthereductionoftheoutstandingliabilityrelatingtoafinancelease 8 InterestandDividends interestanddividendsreceivedandpaidmaybeclassifiedasoperating investing orfinancingcashflows providedthattheyareclassifiedconsistentlyfromperiodtoperiod 9 TaxesonIncome cashflowsarisingfromtaxesonincomearenormallyclassifiedasoperating unlesstheycanbespecificallyidentifiedwithfinancingorinvestingactivities 10 3 Disclosure Investingandfinancingtransactionswhichdonotrequiretheuseofcashshouldbeexcludedfromthestatementofcashflows buttheyshouldbeseparatelydisclosedelsewhereinthefinancialstatements Thecomponentsofcashandcashequivalentsshouldbedisclosed andareconciliationpresentedtoamountsreportedinthestatementoffinancialposition Theamountofcashandcashequivalentsheldbytheenterprisethatisnotavailableforusebythegroupshouldbedisclosed togetherwithacommentarybymanagement 11 4 Methodsofpreparingstatementofcashflows Foroperatingcashflows thedirectmethodofpresentationisencouraged buttheindirectmethodisacceptable 12 directmethod Thedirectmethodshowseachmajorclassofgrosscashreceiptsandgrosscashpayments Theoperatingcashflowssectionofthestatementofcashflowsunderthedirectmethodwouldappearsomethinglikethis Cashreceiptsfromcustomersxx xxxCashpaidtosuppliersxx xxxCashpaidtoemployeesxx xxxCashpaidforotheroperatingexpensesxx xxxInterestpaidxx xxxIncometaxespaidxx xxxNetcashfromoperatingactivitiesxx xxx 13 indirectmethod Theindirectmethod wherebynetprofitorlossisadjustedfortheeffectsoftransactionsofanon cashnature anydeferralsoraccrualsofpastorfutureoperatingcashreceiptsorpayments anditemsofincomeorexpenseassociatedwithinvestingorfinancingcashflows 14 Theoperatingcashflowssectionofthestatementofcashflowsundertheindirectmethodwouldappearsomethinglikethis Profitbeforeinterestandincometaxesxx xxxAddbackdepreciationxx xxxAddbackamortisationofgoodwillxx xxxDecreaseinreceivablesxx xxxDecreaseininventoriesxx xxxIncreaseintradepayablesxx xxxInterestpaidxx xxxIncometaxespaidxx xxxNetcashfromoperatingactivitiesxx xxx 15 showtheabilitytogeneratecashcashismorecomprehensivethanprofitcreditorsaresatisfiedabettermeansofco
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