23
APB 19 "Statement of Changes in Financial Position"
(Financial Resource Basis)
Sources
Profits
(before
dividend and tax)
4
Depreciation
3
Share issue
proceeds
5
New Loans
2
Asset disposals
-
14
Applications
Dividends paid
0.5
Tax Paid
0.5
Repayments of loans
-
Fixed Asset
7
Working Capital
6
14
Table 2.4. “Statement of changes in Financial position”- Financial Resource
Basis
From: The Funds Statement: An Inquest, 1992
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