IFRS Disclosure Guide
◄ 7. Statement of comprehensive income, OCI components presented before tax | Contents | 9. Statement of cash flows, indirect method ►
8. Statement of cash flows, direct method
Statement of cash flows
| Year 2020 | |
|---|---|
| Cash flows from (used in) operating activities | |
| Classes of cash receipts from operating activities | |
| Receipts from sales of goods and rendering of services | |
| Receipts from royalties, fees, commissions and other revenue | |
| Receipts from contracts held for dealing or trading purposes | |
| Receipts from premiums and claims, annuities and other policy benefits | |
| Receipts from rents and subsequent sales of assets held for rental to others and subsequently held for sale | |
| Other cash receipts from operating activities | |
| Classes of cash payments from operating activities | |
| Payments to suppliers for goods and services | |
| Payments from contracts held for dealing or trading purpose | |
| Payments to and on behalf of employees | |
| Payments for premiums and claims, annuities and other policy benefits | |
| Payments to manufacture or acquire assets held for rental to others and subsequently held for sale | |
| Other cash payments from operating activities | |
| Cash flows from (used in) operations{"ReceiptsFromSalesOfGoodsAndRenderingOfServices":"1","ReceiptsFromRoyaltiesFeesCommissionsAndOtherRevenue":"1","ReceiptsFromContractsHeldForDealingOrTradingPurpose":"1","ReceiptsFromPremiumsAndClaimsAnnuitiesAndOtherPolicyBenefits":"1","ReceiptsFromRentsAndSubsequentSalesOfSuchAssets":"1","OtherCashReceiptsFromOperatingActivities":"1","PaymentsToSuppliersForGoodsAndServices":"-1","PaymentsFromContractsHeldForDealingOrTradingPurpose":"-1","PaymentsToAndOnBehalfOfEmployees":"-1","PaymentsForPremiumsAndClaimsAnnuitiesAndOtherPolicyBenefits":"-1","PaymentsToManufactureOrAcquireAssetsHeldForRentalToOthersAndSubsequentlyHeldForSale":"-1","OtherCashPaymentsFromOperatingActivities":"-1"}real[] | ∑ |
| Dividends paid, classified as operating activities | |
| Dividends received, classified as operating activities | |
| Interest paid, classified as operating activities | |
| Interest received, classified as operating activities | |
| Income taxes paid (refund), classified as operating activities | |
| Other inflows (outflows) of cash, classified as operating activities | |
| Cash flows from (used in) operating activities{"CashFlowsFromUsedInOperations":"1","DividendsPaidClassifiedAsOperatingActivities":"-1","DividendsReceivedClassifiedAsOperatingActivities":"1","InterestPaidClassifiedAsOperatingActivities":"-1","InterestReceivedClassifiedAsOperatingActivities":"1","IncomeTaxesPaidRefundClassifiedAsOperatingActivities":"-1","OtherInflowsOutflowsOfCashClassifiedAsOperatingActivities":"1"}real["CashFlowsFromUsedInOperations"] | ∑ |
| Cash flows from (used in) investing activities | |
| Cash flows from losing control of subsidiaries or other businesses, classified as investing activities | |
| Cash flows used in obtaining control of subsidiaries or other businesses, classified as investing activities | |
| Other cash receipts from sales of equity or debt instruments of other entities, classified as investing activities | |
| Other cash payments to acquire equity or debt instruments of other entities, classified as investing activities | |
| Other cash receipts from sales of interests in joint ventures, classified as investing activities | |
| Other cash payments to acquire interests in joint ventures, classified as investing activities | |
| Proceeds from sales of property, plant and equipment, classified as investing activities | |
| Purchase of property, plant and equipment, classified as investing activities | |
| Proceeds from sales of intangible assets, classified as investing activities | |
| Purchase of intangible assets, classified as investing activities | |
| Proceeds from sales of other long-term assets, classified as investing activities | |
| Purchase of other long-term assets, classified as investing activities | |
| Proceeds from government grants, classified as investing activities | |
| Cash advances and loans made to other parties, classified as investing activities | |
| Cash receipts from repayment of advances and loans made to other parties, classified as investing activities | |
| Cash payments for futures contracts, forward contracts, option contracts and swap contracts, classified as investing activities | |
| Cash receipts from futures contracts, forward contracts, option contracts and swap contracts, classified as investing activities | |
| Dividends received, classified as investing activities | |
| Interest paid, classified as investing activities | |
| Interest received, classified as investing activities | |
| Income taxes paid (refund), classified as investing activities | |
| Other inflows (outflows) of cash, classified as investing activities | |
| Cash flows from (used in) investing activities{"CashFlowsFromLosingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities":"1","CashFlowsUsedInObtainingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities":"-1","OtherCashReceiptsFromSalesOfEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities":"1","OtherCashPaymentsToAcquireEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities":"-1","OtherCashReceiptsFromSalesOfInterestsInJointVenturesClassifiedAsInvestingActivities":"1","OtherCashPaymentsToAcquireInterestsInJointVenturesClassifiedAsInvestingActivities":"-1","ProceedsFromSalesOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities":"1","PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities":"-1","ProceedsFromSalesOfIntangibleAssetsClassifiedAsInvestingActivities":"1","PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities":"-1","ProceedsFromOtherLongtermAssetsClassifiedAsInvestingActivities":"1","PurchaseOfOtherLongtermAssetsClassifiedAsInvestingActivities":"-1","ProceedsFromGovernmentGrantsClassifiedAsInvestingActivities":"1","CashAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities":"-1","CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities":"1","CashPaymentsForFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities":"-1","CashReceiptsFromFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities":"1","DividendsReceivedClassifiedAsInvestingActivities":"1","InterestPaidClassifiedAsInvestingActivities":"-1","InterestReceivedClassifiedAsInvestingActivities":"1","IncomeTaxesPaidRefundClassifiedAsInvestingActivities":"-1","OtherInflowsOutflowsOfCashClassifiedAsInvestingActivities":"1"}real[] | ∑ |
| Cash flows from (used in) financing activities | |
| Proceeds from changes in ownership interests in subsidiaries that do not result in loss of control | |
| Payments from changes in ownership interests in subsidiaries that do not result in loss of control | |
| Proceeds from issuing shares | |
| Proceeds from issuing other equity instruments | |
| Payments to acquire or redeem entity's shares | |
| Payments of other equity instruments | |
| Proceeds from borrowings, classified as financing activities | |
| Repayments of borrowings, classified as financing activities | |
| Payments of lease liabilities, classified as financing activities | |
| Proceeds from government grants, classified as financing activities | |
| Dividends paid, classified as financing activities | |
| Interest paid, classified as financing activities | |
| Income taxes paid (refund), classified as financing activities | |
| Other inflows (outflows) of cash, classified as financing activities | |
| Cash flows from (used in) financing activities{"ProceedsFromChangesInOwnershipInterestsInSubsidiaries":"1","PaymentsFromChangesInOwnershipInterestsInSubsidiaries":"-1","ProceedsFromIssuingShares":"1","ProceedsFromIssuingOtherEquityInstruments":"1","PaymentsToAcquireOrRedeemEntitysShares":"-1","PaymentsOfOtherEquityInstruments":"-1","ProceedsFromBorrowingsClassifiedAsFinancingActivities":"1","RepaymentsOfBorrowingsClassifiedAsFinancingActivities":"-1","PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities":"-1","ProceedsFromGovernmentGrantsClassifiedAsFinancingActivities":"1","DividendsPaidClassifiedAsFinancingActivities":"-1","InterestPaidClassifiedAsFinancingActivities":"-1","IncomeTaxesPaidRefundClassifiedAsFinancingActivities":"-1","OtherInflowsOutflowsOfCashClassifiedAsFinancingActivities":"1"}real[] | ∑ |
| Increase (decrease) in cash and cash equivalents before effect of exchange rate changes{"CashFlowsFromUsedInOperatingActivities":"1","CashFlowsFromUsedInInvestingActivities":"1","CashFlowsFromUsedInFinancingActivities":"1"}real["CashFlowsFromUsedInOperatingActivities","CashFlowsFromUsedInInvestingActivities","CashFlowsFromUsedInFinancingActivities"] | ∑ |
| Effect of exchange rate changes on cash and cash equivalents | |
| Effect of exchange rate changes on cash and cash equivalents | |
| Increase (decrease) in cash and cash equivalents{"IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges":"1","EffectOfExchangeRateChangesOnCashAndCashEquivalents":"1"}real["IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges"] | ∑ |
| 31.12.2020 | |
|---|---|
| Cash and cash equivalents |
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