Cash flow -1412

CF from investing
- acquisition of asso
- dividend from asso
- purchase of ppe
- acquisition of subsi
CF from financing
- dividend to parent
- dividend to nci
- issuance/repurchase of shares
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
items after CF generated from operation
- interest paid
- tax paid
acquisition of asso

amt=cash paid(regardless of how it was financed)
dividend from asso
- inferred: investment in asso
- affected by: share of asso's profit
purchase of ppe
- inferred:PPE
- affected by: subsi's PPE@acq +
- depre+
- disposal
acquisition of subsi

amt=cash paid(regardless of how it was financed)- subsi's cash@acq
dividend to parent
- inferred:RE
- affected by: PAT to P
dividend to nci
- inferred:NCI
- affected by:PAT to NCI, subsi's NCI@acq
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
issuance/repurchase of shares

inferred:SC+SP, movements in reserves, eg. share option reserve
change in wc

affected by:impairment loss (eg. imp loss of AR)
tax paid

Author

yhliuaa

326879

Card Set

Cash flow -1412

Description

Cash flow -1412

Updated

2016-12-15T16:45:50Z

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