www.IFRSbox.

com

Preparation of Statement of Cash Flows

IAS 7

Statement of financial position

as of 31/12/20X3 and 20X4 (EUR):
ASSETS
Property, plant and equipment
Inventories
Trade and other receivables
Cash and cash equivalents
TOTAL ASSETS

20X4
75,400
22,000
17,000
9,600
124,000

20X3
Changes Part in CF
68,700
24,000
14,000
4,000
110,700

EQUITY & LIABILITIES

Share capital
Retained earnings

20X4
-80,000
-18,700

20X3
-75,000
-15,200

-7,700
-17,600
-124,000
0

-4,300
-16,200
-110,700
0

Long-term borrowings
Suppliers and employees
TOTAL EQUITY & LIABILITIES
Check
Statement of PL and other comprehensive income
for the year ended 31/12/20X4 (EUR):
PROFIT
Sales
Cost of sales
Gross profit
Depreciation
Other expenses
Profit before taxation
Income tax expense
PROFIT FOR THE YEAR

20X4
140,000
-120,000
20,000
-2,000
-12,000
6,000
-2,500
3,500

Adjustments for non-cash items

Depreciation
Income tax CF statement

Change in FP
Cash flows from operating activities (indirect method)
Profit before taxation
Adjustments for:
Depreciation
Loss on sale of PPE
Interest expense
Cash from operations before working capital
changes
Decrease in inventories
Increase in trade and other receivables
Increase in payables
Cash generated from operations
Interest paid
Dividends paid
Income taxes paid
Net cash from operating activities

0
0
0
0
0

0
0
0
0
0
0
0
0

0
0

Cash flows from investing activities

Purchase of PPE

Net cash used in investing activities

0
0

0
0

Cash and cash equivalents at beginning of period

4,000

4,000

Cash and cash equivalents at end of period

9,600

9,600

Cash flows from financing activities

Proceeds from issue of share capital
Proceeds from long-term borrowings
Payments of finance lease liabilities
Net cash from financing activities
Net increase in cash and cash equivalents

Check

-5,600

-5,600

www.IFRSbox.com

Preparation of Statement of Cash Flows

IAS 7

Statement of financial position

as of 31/12/20X3 and 20X4 (EUR):
ASSETS
Property, plant and equipment
Inventories
Trade and other receivables
Cash and cash equivalents
TOTAL ASSETS

20X4
75,400
22,000
17,000
9,600
124,000

20X3
Changes Part in CF
68,700
-6,700
I
24,000
2,000
O
14,000
-3,000
O
4,000
-5,600
FR
110,700

EQUITY & LIABILITIES

Share capital
Retained earnings

20X4
-80,000
-18,700

20X3
-75,000
-15,200

-7,700
-17,600
-124,000
0

-4,300
-16,200
-110,700
0

Long-term borrowings
Suppliers and employees
TOTAL EQUITY & LIABILITIES
Check
Statement of PL and other comprehensive income
for the year ended 31/12/20X4 (EUR):
PROFIT
Sales
Cost of sales
Gross profit
Depreciation
Other expenses
Profit before taxation
Income tax expense
PROFIT FOR THE YEAR

20X4
140,000
-120,000
20,000
-2,000
-12,000
6,000
-2,500
3,500

5,000
3,500
0
3,400
1,400
0

F
O
F
O

Adjustments for non-cash items

Depreciation
Income tax CF statement

Change in FP
Cash flows from operating activities (indirect method)
Profit before taxation
Adjustments for:
Depreciation
Loss on sale of PPE
Interest expense
Cash from operations before working capital
changes
Decrease in inventories
Increase in trade and other receivables
Increase in payables
Cash generated from operations
Interest paid
Dividends paid
Income taxes paid
Net cash from operating activities

3,500

2,500
2,000

3,500
2,000
-3,000
1,400
3,900

-2,500
3,900

6,000
2,000
0
0
8,000
2,000
-3,000
1,400
8,400
0
0
-2,500
5,900

Cash flows from investing activities

Purchase of PPE

-6,700

Net cash used in investing activities

-6,700

-8,700

5,000
3,400

5,000
3,400

8,400

8,400

Net increase in cash and cash equivalents

5,600

5,600

Cash and cash equivalents at beginning of period

4,000

4,000

Cash and cash equivalents at end of period

9,600

9,600

Cash flows from financing activities

Proceeds from issue of share capital
Proceeds from long-term borrowings
Payments of finance lease liabilities
Net cash from financing activities

Check

-2,000

-8,700