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 2023 | |
|---|---|
| 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 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 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":"1.0","ReceiptsFromRoyaltiesFeesCommissionsAndOtherRevenue":"1.0","ReceiptsFromContractsHeldForDealingOrTradingPurpose":"1.0","ReceiptsFromRentsAndSubsequentSalesOfSuchAssets":"1.0","OtherCashReceiptsFromOperatingActivities":"1.0","PaymentsToSuppliersForGoodsAndServices":"-1.0","PaymentsFromContractsHeldForDealingOrTradingPurpose":"-1.0","PaymentsToAndOnBehalfOfEmployees":"-1.0","PaymentsToManufactureOrAcquireAssetsHeldForRentalToOthersAndSubsequentlyHeldForSale":"-1.0","OtherCashPaymentsFromOperatingActivities":"-1.0"}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":"1.0","DividendsPaidClassifiedAsOperatingActivities":"-1.0","DividendsReceivedClassifiedAsOperatingActivities":"1.0","InterestPaidClassifiedAsOperatingActivities":"-1.0","InterestReceivedClassifiedAsOperatingActivities":"1.0","IncomeTaxesPaidRefundClassifiedAsOperatingActivities":"-1.0","OtherInflowsOutflowsOfCashClassifiedAsOperatingActivities":"1.0"}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":"1.0","CashFlowsUsedInObtainingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities":"-1.0","OtherCashReceiptsFromSalesOfEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities":"1.0","OtherCashPaymentsToAcquireEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities":"-1.0","OtherCashReceiptsFromSalesOfInterestsInJointVenturesClassifiedAsInvestingActivities":"1.0","OtherCashPaymentsToAcquireInterestsInJointVenturesClassifiedAsInvestingActivities":"-1.0","ProceedsFromSalesOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities":"1.0","PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities":"-1.0","ProceedsFromSalesOfIntangibleAssetsClassifiedAsInvestingActivities":"1.0","PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities":"-1.0","ProceedsFromOtherLongtermAssetsClassifiedAsInvestingActivities":"1.0","PurchaseOfOtherLongtermAssetsClassifiedAsInvestingActivities":"-1.0","ProceedsFromGovernmentGrantsClassifiedAsInvestingActivities":"1.0","CashAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities":"-1.0","CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities":"1.0","CashPaymentsForFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities":"-1.0","CashReceiptsFromFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities":"1.0","DividendsReceivedClassifiedAsInvestingActivities":"1.0","InterestPaidClassifiedAsInvestingActivities":"-1.0","InterestReceivedClassifiedAsInvestingActivities":"1.0","IncomeTaxesPaidRefundClassifiedAsInvestingActivities":"-1.0","OtherInflowsOutflowsOfCashClassifiedAsInvestingActivities":"1.0"}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":"1.0","PaymentsFromChangesInOwnershipInterestsInSubsidiaries":"-1.0","ProceedsFromIssuingShares":"1.0","ProceedsFromIssuingOtherEquityInstruments":"1.0","PaymentsToAcquireOrRedeemEntitysShares":"-1.0","PaymentsOfOtherEquityInstruments":"-1.0","ProceedsFromBorrowingsClassifiedAsFinancingActivities":"1.0","RepaymentsOfBorrowingsClassifiedAsFinancingActivities":"-1.0","PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities":"-1.0","ProceedsFromGovernmentGrantsClassifiedAsFinancingActivities":"1.0","DividendsPaidClassifiedAsFinancingActivities":"-1.0","InterestPaidClassifiedAsFinancingActivities":"-1.0","IncomeTaxesPaidRefundClassifiedAsFinancingActivities":"-1.0","OtherInflowsOutflowsOfCashClassifiedAsFinancingActivities":"1.0"}real[] | ∑ |
| Increase (decrease) in cash and cash equivalents before effect of exchange rate changes{"CashFlowsFromUsedInOperatingActivities":"1.0","CashFlowsFromUsedInInvestingActivities":"1.0","CashFlowsFromUsedInFinancingActivities":"1.0"}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 after effect of exchange rate changes{"IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges":"1.0","EffectOfExchangeRateChangesOnCashAndCashEquivalents":"1.0"}real["IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges"] | ∑ |
| 31.12.2023 | |
|---|---|
| Cash and cash equivalents |
International Financial Reporting Tool (IFRT)
Prepare our perfect financial statements according to IFRS requirements!
Read more about the reporting tool, or launch it now. it's FREE!