question 2 Flashcards
(4 cards)
1
Q
- Cash flows from investing activities
A
- Disposal proceeds
- Purchase of PPE
- investments
2
Q
- Cash flows from financing activities
A
- Issue of shares X
- Issue/repayments of loans X/(X)
- Dividends paid (X)
3
Q
Last
A
Increase/decrease in cash and cash equivalents X/(X)
Cash at start of year X/(X)
Cash at end of year X/(X)
4
Q
- Cash flows from operating activities
A
Profit before tax X
Investment income (X)
Finance costs X
= Profit from operations X
Depreciation/amortisation X
Profit/loss on disposal of assets (X)/X
Movement in working capital:
- Inventory (X)/X
- Receivables (X)/X
- payables X/(X)
Cash generated from operations X
Finance costs (X)
Tax paid (X)
= Net cash from operating activities X
