Consolidated Statement Of Cash Flow

Question 1

Dividends paid to NCI

Answer 1

B/d
TCI att to NCI
+NCI in sub
-Div paid
C/d

Question 2

Dividend paid to associate

Answer 2

B/d
Share of profit from associate
Share of OCI from associate
- Dividend received
C/d

Question 3

Retained earnings

Answer 3

B/d
Profit
P div paid
C/d

Question 4

Tax

Answer 4

B/d - tax payable ly
Tax charge - tax expense
Tax paid
C/d - tax payable ty

Question 5

Goodwill

Answer 5

Cost of investment
+NCI @ acq
- 100% NA @ acq

Question 6

PPE

Answer 6

B/d - ly
+ acq sub - 100%
+ additions
- disposals
- depreciation
C/d - ty

Question 7

Cash paid to additions

Answer 7

-PPE @ acq - sub PPE @ acq
+Additions

Question 8

Cash generated from operations (10)

Answer 8

PBT
- investment income
+finance costs
+non cash items
+depreciation expense
+loss on disposal
Movement in inventory
Movement in receivables
Movement in payables

Question 9

Operating expenses

Answer 9

Cash from operations
Interest paid
Tax paid

Question 10

Investing

Answer 10

Net cash paid out to acquire sub
Sale of PPE
Acq/cash paid to PPE

Question 11

Financing

Answer 11

Cash issue of shares
Dividend paid to NCI

Question 12

How to work out movement in inventory, receivables and payables

Answer 12

B/d
+ 100% sub acq
+- balance
C/d