34
Statement
of Cash
Flows
-
DIRECT
METHOD
For the
year ended
31 December
Cash Flow from operating
activiites
Cash receipts
from
customers
xxx
Cash paid to suppliers
and employees
(xxx)
Cash
generated
from
operations
xxx
Interest
received
xxx
Interest
received
(xxx)
Interest
taxes
paid
(xxx)
Net Cash
from
operating
activities
xxx
Cash flows
from investing
activities
Acquisition
of subsidiary,
net cash
acquired
(xxx)
Purchase
of property
and plant
(xxx)
Proceeds
from
sale of plant
xxx
Net cash
in investing
activities
(xxx)
Cash Flow from
financing
activities
Proceeds
from
share
issue
xxx
Proceeds
from
borrowings
xxx
Payment
of borrowings
(xxx)
Dividends
paid
(xxx)
xxx
net increase
in cash and cash
equivalents
xxx
Cash and cash
equivalent
at beginning
of year
xxx
Cash and cash
equivalents at end of year
xxx
Table 2.9. Format of Direct Method Statement of Cash Flow
From: Applying International Accounting Standards. 2005
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