CTHRepealedLegislation
AASB 107 - Statement of Cash Flows - July 2004
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AASB 107 - Statement of Cash Flows - July 2004
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Turn the raw legal text into a practical explanation grounded in AASB 107 - Statement of Cash Flows - July 2004.
1 The example shows only current period amounts. Comparative amounts for the preceding period are required to be presented in accordance with AASB 101 Presentation of Financial Statements.
2 The example is presented using the direct method.
| 20X2 | |||
|---|---|---|---|
| Cash flows from operating activities | |||
| Interest and commission receipts | 28,447 | ||
| Interest payments | (23,463) | ||
| Recoveries on loans previously written off | 237 | ||
| Cash payments to employees and suppliers | (997) | ||
| 4,224 | |||
| (Increase) decrease in operating assets: | |||
| Short-term funds | (650) | ||
| Deposits held for regulatory or monetary control purposes | 234 | ||
| Funds advanced to customers | (288) | ||
| Net increase in credit card receivables | (360) | ||
| Other short-term negotiable securities | (120) | ||
| Increase (decrease) in operating liabilities: | |||
| Deposits from customers | 600 | ||
| Negotiable certificates of deposit | (200) | ||
| Net cash from operating activities before income tax | 3,440 | ||
| Income taxes paid | (100) | ||
| Net cash from operating activities | 3,340 | ||
| 20X2 | |||
| Cash flows from investing activities | |||
| Disposal of subsidiary Y | 50 | ||
| Dividends received | 200 | ||
| Interest received | 300 | ||
| Proceeds from sales of non-dealing securities | 1,200 | ||
| Purchase of non-dealing securities | (600) | ||
| Purchase of property, plant and equipment | (500) | ||
| Net cash from investing activities | 650 | ||
| Cash flows from financing activities | |||
| Issue of loan capital | 1,000 | ||
| Issue of preference shares by subsidiary undertaking | 800 | ||
| Repayment of long-term borrowings | (200) | ||
| Net decrease in other borrowings | (1,000) | ||
| Dividends paid | (400) | ||
| Net cash from financing activities | 200 | ||
| Effects of exchange rate changes on cash and cash equivalents | 600 | ||
| Net increase in cash and cash equivalents | 4,790 | ||
| Cash and cash equivalents at beginning of period | 4,050 | ||
| Cash and cash equivalents at end of period | 8,840 |