Cash flow statement

The provision itself is not shown anywhere. The MOVEMENT on the provision is added back as a non-cash item within operating activities (I don't believe that it matters where exactly within operating activities!) Of course, it could be deducted as a non-cash item if it's a decrease in the value of the provision Ok?

Ok. Thanks I wish to know, if your workings are correct, but due to time pressure, you transfer the wrong figure into your final answer, will the marker award you marks based on your workings or on the final figure you put in your answer sheet. that is for questions in section b.assuming you did correct referencing.

If your workings show the correct figure, then you score the mark I wish I had a $1 for every time I have said "The marks are in your workings"!

unfortunately I have but Naires and in my part of the world anything you send by post would be removed in the post office. joking sir, this question in the mock test> Anda has correctly calculated the earnings per share(EPS) for the current year yearv ended 30 September but is confused about how to reinstate last year disclosed eps. On 1 January 2014, there has been a 1 for 7 bonus issue and on 1 June 2014 there has been a 3 for 2 right issue with an exercise price of $2, mid-market price on 31 may 2014 was $7 and Anda's corporation income tax is 25%. Q. By what fraction should last year disclosed EPS be multiplied? Thanks, Am struggling to cope with EPS.

For the bonus issue, multiply last year's eps by 7/8 For the rights issue, multiply last year's eps by 4/7 In total, multiply last year's eps by 1/2 Work through the course notes again and, if you still struggle, let me know the area / topic that is causing you the problem (not "eps" but something like "rights fractions")