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Cash flow -1412
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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
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Author
yhliuaa
ID
326879
Card Set
Cash flow -1412
Description
Cash flow -1412
Updated
2016-12-15T16:45:50Z
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