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IFRS Disclosure Guide
◄ 14. Notes - Management-defined performance measures | Contents | 16. Notes - Statement of changes in equity, additional disclosures ►
15. Notes - Statement of cash flows, additional disclosures
Statement of cash flows
Cash flows from (used in) operating activities
| Year 2026 | |
|---|---|
| Classes of cash payments from operating activities | |
| Payments to suppliers for goods and services and to and on behalf of employees | |
| Payments for exploration and evaluation expenses | |
| Adjustments for interest expense | |
| Adjustments for dividend income | |
| Adjustments to reconcile operating profit (loss) other than changes in working capital | |
| Cash flows from (used in) operations before changes in working capital | |
| Increase (decrease) in working capital | |
| Adjustments for increase (decrease) in trade and other payables | |
| Adjustments for decrease (increase) in prepaid expenses | |
| Adjustments for decrease (increase) in accrued income including contract assets | |
| Adjustments for decrease (increase) in contract assets | |
| Total adjustments for decrease (increase) in accrued income including contract assets{"AdjustmentsForDecreaseIncreaseInContractAssets":"1.0","AdjustmentsForDecreaseIncreaseInAccruedIncomeOtherThanContractAssets":"1.0"}real[] | ∑ |
| Adjustments for increase (decrease) in deferred income including contract liabilities | |
| Adjustments for increase (decrease) in contract liabilities | |
| Adjustments for increase (decrease) in deferred income other than contract liabilities | |
| {"AdjustmentsForIncreaseDecreaseInContractLiabilities":"1.0","AdjustmentsForIncreaseDecreaseInDeferredIncomeOtherThanContractLiabilities":"1.0"}real[] | ∑ |
| Adjustments for decrease (increase) in other assets | |
| Adjustments for increase (decrease) in other liabilities | |
| Adjustments for decrease (increase) in other current assets | |
| Adjustments for increase (decrease) in other current liabilities | |
| Adjustments for increase (decrease) in insurance, reinsurance and investment contract liabilities | |
| Adjustments for increase (decrease) in repurchase agreements and cash collateral on securities lent | |
| Adjustments for decrease (increase) in reverse repurchase agreements and cash collateral on securities borrowed | |
| Adjustments for decrease (increase) in financial assets measured at amortised cost | |
| Adjustments for decrease (increase) in financial assets measured at fair value through profit or loss | |
| Adjustments for decrease (increase) in financial assets at fair value through profit or loss, designated upon initial recognition or subsequently | |
| Adjustments for decrease (increase) in financial assets at fair value through profit or loss, mandatorily measured at fair value | |
| Adjustments for decrease (increase) in financial assets held for trading | |
| Adjustments for increase (decrease) in financial liabilities measured at fair value through profit or loss | |
| Adjustments for increase (decrease) in financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently | |
| Adjustments for increase (decrease) in financial liabilities held for trading | |
| Adjustments for decrease (increase) in loans and advances | |
| Adjustments for decrease (increase) in loans and advances to central banks | |
| Adjustments for decrease (increase) in loans and advances to customers | |
| Adjustments for decrease (increase) in debt instruments held | |
| Adjustments for decrease (increase) in equity instruments held | |
| Adjustments for decrease (increase) in other financial assets | |
| Adjustments for increase (decrease) in deposits | |
| Adjustments for increase (decrease) in deposits from banks | |
| Adjustments for increase (decrease) in deposits from customers | |
| Adjustments for increase (decrease) in derivative financial liabilities | |
| Adjustments for increase (decrease) in other financial liabilities | |
| Adjustments for decrease (increase) in biological assets | |
| Adjustments for increase in other provisions arising from passage of time | |
| Adjustments for amortisation expense | |
| Adjustments for depreciation expense | |
| Adjustments for impairment loss recognised in profit or loss, goodwill | |
| Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss, trade and other receivables | |
| Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss, property, plant and equipment | |
| Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss, exploration and evaluation assets | |
| Adjustments for impairment losses (reversal of impairment losses) recognised in profit or loss, financial assets | |
| Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss, loans and advances | |
| Adjustments for gains (losses) on change in fair value less costs to sell, biological assets | |
| Adjustments for gains (losses) on change in fair value of derivatives | |
| Adjustments for gains (losses) on change in fair value of financial assets | |
| Adjustments for gains (losses) on change in fair value of financial liabilities | |
| Adjustments for gain (loss) on disposal of investments in subsidiaries, joint ventures and associates | |
| Adjustments for gains (losses) on disposal of financial assets | |
| Income taxes paid, classified as operating activities | |
| Income taxes refund, classified as operating activities |
| Year 2026 | |
|---|---|
| Cash flows from (used in) investing activities | |
| Cash flows from (used in) decrease (increase) in restricted cash and cash equivalents | |
| Dividends received from investments accounted for using equity method, classified as investing activities | |
| Dividends received from associates, classified as investing activities | |
| Purchase of interests in associates, classified as investing activities | |
| Proceeds from sales of interests in associates, classified as investing activities | |
| Other cash payments to acquire interests in joint ventures, classified as investing activities | |
| Other cash receipts from sales of interests in joint ventures, classified as investing activities | |
| Proceeds from sales of investments accounted for using equity method | |
| Cash advances and loans made to related parties | |
| Cash receipts from repayment of advances and loans made to related parties | |
| Purchase of investment property | |
| Purchase of biological assets | |
| Proceeds from sales of biological assets | |
| Purchase of exploration and evaluation assets | |
| Proceeds from disposal of exploration and evaluation assets | |
| Proceeds from disposal of mining assets | |
| Purchase of oil and gas assets | |
| Proceeds from disposal of oil and gas assets | |
| Proceeds from disposal of non-current assets or disposal groups classified as held for sale and discontinued operations | |
| Proceeds from disposals of property, plant and equipment, intangible assets other than goodwill, investment property and other non-current assets | |
| Payments for development project expenditure | |
| Cash flows used in exploration and development activities | |
| Purchase of investments other than investments accounted for using equity method | |
| Purchase of financial instruments, classified as investing activities | |
| Proceeds from sales or maturity of financial instruments, classified as investing activities | |
| Purchase of financial assets measured at amortised cost, classified as investing activities | |
| Proceeds from sales or maturity of financial assets measured at amortised cost, classified as investing activities | |
| Proceeds from sales or maturity of financial assets measured at fair value through other comprehensive income, classified as investing activities | |
| Purchase of financial assets measured at fair value through profit or loss, classified as investing activities | |
| Proceeds from sales or maturity of financial assets measured at fair value through profit or loss, classified as investing activities | |
| Purchase of available-for-sale financial assets | |
| Cash flows from (used in) decrease (increase) in short-term deposits and investments | |
| Inflows of cash from investing activities | |
| Outflows of cash from investing activities | |
| Cash flows from (used in) financing activities | |
| Dividends paid to non-controlling interests, classified as financing activities | |
| Proceeds from sale or issue of treasury shares | |
| Proceeds from exercise of options | |
| Proceeds from exercise of warrants | |
| Proceeds from issue of preference shares | |
| Proceeds from non-current borrowings | |
| Repayments of non-current borrowings | |
| Proceeds from current borrowings | |
| Cash flows from (used in) increase (decrease) in current borrowings | |
| Cash advances and loans from related parties | |
| Cash repayments of advances and loans from related parties | |
| Proceeds from issue of bonds, notes and debentures | |
| Payments for share issue costs | |
| Payments for debt issue costs | |
| Proceeds from contributions of non-controlling interests | |
| Proceeds from issue of subordinated liabilities | |
| Proceeds from issue of regulatory capital, financial liabilities | |
| Repayments of regulatory capital, financial liabilities | |
| Proceeds from issue of regulatory capital, equity | |
| Repayments of regulatory capital, equity |
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