Cash flow -1412

  1. CF from investing
    • acquisition of asso
    • dividend from asso
    • purchase of ppe
    • acquisition of subsi
  2. CF from financing
    • dividend to parent
    • dividend to nci
    • issuance/repurchase of shares
  3. CF from operating - NC PL
    • translation loss
    • share of profit of asso
    • depreciation
    • interest expense
    • *if there is an expense but no corres BS item, assume all paid>ignore the expense
  4. items after CF generated from operation
    • interest paid
    • tax paid
  5. acquisition of asso
    amt=cash paid(regardless of how it was financed)
  6. dividend from asso
    • inferred: investment in asso
    • affected by: share of asso's profit
  7. purchase of ppe
    • inferred:PPE
    • affected by: subsi's PPE@acq +
    • depre+
    • disposal
  8. acquisition of subsi
    amt=cash paid(regardless of how it was financed)- subsi's cash@acq
  9. dividend to parent
    • inferred:RE
    • affected by: PAT to P
  10. dividend to nci
    • inferred:NCI
    • affected by:PAT to NCI, subsi's NCI@acq
  11. dividends paid - given changes in equity - how to know where declared is paid
    check BS for dividend payable>no such item>paid>dividend paid appear in CFS
  12. issuance/repurchase of shares
    inferred:SC+SP, movements in reserves, eg. share option reserve
  13. change in wc
    affected by:impairment loss (eg. imp loss of AR)
  14. tax paid
Card Set
Cash flow -1412
Cash flow -1412