Cash Flow and Fund Flow Statement
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Cash Inflows — Meaning / Banking Example?
Meaning: Transactions that increase Cash & Cash Equivalents; Banking Example: Customer EMI receipts, interest received, fresh deposit mobilisation
Cash Outflows — Meaning / Banking Example?
Meaning: Transactions that decrease Cash & Cash Equivalents; Banking Example: Salary disbursement, rent paid, interest paid on borrowings
(A) CASH FLOW FROM OPERATING ACTIVITIES Net Profit Before Interest and Tax (NPBT) Add: Depreciation Add: Goodwill written off Add: Loss on sale of fixed assets Add: Preliminary expenses written off…?
Amount (₹): XXX XXX XXX XXX XXX (XXX) (XXX) (XXX) XXX XXX (XXX) (XXX); Amount (₹): XXX XXX XXX
(B) CASH FLOW FROM INVESTING ACTIVITIES Purchase of Fixed Assets Sale of Fixed Assets Purchase of Investments Sale of Investments Interest Received Dividend Received Net Cash from Investing…?
Amount (₹): (XXX) XXX (XXX) XXX XXX XXX; Amount (₹): XXX
(C) CASH FLOW FROM FINANCING ACTIVITIES Issue of Shares / Debentures Repayment of Long-term Borrowings Interest Paid Dividend Paid Net Cash from Financing Activities (C) — Amount (₹) / Amount (₹)?
Amount (₹): XXX (XXX) (XXX) (XXX); Amount (₹): XXX
Net Increase / (Decrease) in Cash & Cash Equivalents (A + B + C) Add: Opening Cash & Cash Equivalents Closing Cash & Cash Equivalents — Amount (₹) / Amount (₹)?
Amount (₹): XXX XXX XXX
LONG-TERM SOURCES: a. Increase in equity b. Decrease in Reserves (rare) c. Increase in long-term borrowings d. Decrease in Non-current assets (sale of fixed assets) Sub-total?
1. LONG-TERM USES: a. Decrease in equity (buy-back) b. Increase in Reserves (via retained profit) c. Decrease in long-term borrowings (repayment) d. Increase in Non-current assets (CAPEX) Sub-total
SHORT-TERM SOURCES: a. Increase in Short-term borrowings b. Decrease in current assets Sub-total?
2. SHORT-TERM USES: a. Decrease in Short-term borrowings b. Increase in current assets Sub-total
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