[ranga1981]

Please read….

Cash Flows From / (Used in) Operating Activities

Profit/(loss) before tax from continuing operations
Profit/(loss) before tax from discontinued operations

Adjustments for
Depreciation
Foreign Currency Gains/(Losses)
Income from Investments
(increase) / Decrease in fair value of Investments Property
(Profit)/Loss on sales of Property, Plant & Equipment
Expenses settled through issue of new shares
Finance Costs
Change in the value of Short-term Investments
Provision for Defined Benefit Plans
Operating Profit/(Loss) before Working Capital Changes
(Increase)/ Decrease in Inventories
(Increase)/ Decrease in Trade and Other Receivables
Increase/ (Decrease) in Trade and Other Payables
Cash Generated from Operations

Finance Cost paid
Defined Benefit Plan Costs paid
Income Tax Paid
Net Cash From/(Used in) Operating Activities

Cash Flows from / (Used in) Investing Activities
Acquisition of Property, Plant & Equipment
Proceeds from Sale of Property, Plant & Equipment
Acquisition of Investments
Proceeds from Sales of Other investments
Interest Received
Dividend Received
Net Cash Flows from/(Used in) Investing Activities

Cash Flows from (Used in) Financing Activities
Proceeds From Issuance of Share Capital
Amount Paid to Repurchase of Shares
Amount Paid to Redemption of Shares
Proceeds From Interest Bearing Loans & Borrowings
Repayment of Interest Bearing Loans & Borrowings
Net Cash Proceeds from Non Interest Bearing Loans & Borrowings
Principal Payment under Finance Lease Liabilities
Dividends Paid
Net Cash Flows from/(Used in) Financing Activities
Effect of Exchange Rate Changes on Cash and Cash Equivalents

Net Increase/(Decrease) in Cash and Cash Equivalents

Cash and Cash Equivalents at the beginning of the year
Cash and Cash Equivalents at the end of the year

[ranga1981]

Revaluation reserve should be credited to RR account not in the PL unless otherwise mentioned that charged to pl since same asset Revaluation debited to PL.there fore RR not adjusted to the SOCF.

[ranga1981]

Retained earning will be increased in the Statement of equity change by calculating increased control.

Adjustment should be=10%(NA at date of increased)-cash paid adjustment to retained earning and NCI in the equity change Statemant.

[ranga1981]

Loss Of control at end of the year and calculate the P/Loss for the disposal charged to pl.No console for the year end console pl up to date of disposal.

[ranga1981]

that is already deducted componets 9 from ppe gain and 1.5 gain from investment property.please check.

[ranga1981]

that is already deducted componets 9 from ppe gain and 1.5 gain from investment property.please check.

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