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IFRS Disclosure Guide

9. Statement of cash flows, indirect method

Statement of cash flows

 Year 2017
Cash flows from (used in) operating activities 
Profit (loss) 
Adjustments to reconcile profit (loss) 
Adjustments for income tax expense 
Adjustments for finance costs 
Adjustments for decrease (increase) in inventories 
Adjustments for decrease (increase) in trade accounts receivable 
Adjustments for decrease (increase) in other operating receivables 
Adjustments for increase (decrease) in trade accounts payable 
Adjustments for increase (decrease) in other operating payables 
Adjustments for depreciation and amortisation expense 
Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss 
Adjustments for provisions 
Adjustments for unrealised foreign exchange losses (gains) 
Adjustments for share-based payments 
Adjustments for fair value losses (gains) 
Adjustments for undistributed profits of associates 
Other adjustments for non-cash items 
Adjustments for losses (gains) on disposal of non-current assets 
Other adjustments for which cash effects are investing or financing cash flow 
Other adjustments to reconcile profit (loss) 
Total adjustments to reconcile profit (loss){"AdjustmentsForIncomeTaxExpense":"1","AdjustmentsForFinanceCosts":"1","AdjustmentsForDecreaseIncreaseInInventories":"1","AdjustmentsForDecreaseIncreaseInTradeAccountReceivable":"1","AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables":"1","AdjustmentsForIncreaseDecreaseInTradeAccountPayable":"1","AdjustmentsForIncreaseDecreaseInOtherOperatingPayables":"1","AdjustmentsForDepreciationAndAmortisationExpense":"1","AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss":"1","AdjustmentsForProvisions":"1","AdjustmentsForUnrealisedForeignExchangeLossesGains":"1","AdjustmentsForSharebasedPayments":"1","AdjustmentsForFairValueGainsLosses":"1","AdjustmentsForUndistributedProfitsOfAssociates":"-1","OtherAdjustmentsForNoncashItems":"1","AdjustmentsForLossesGainsOnDisposalOfNoncurrentAssets":"1","OtherAdjustmentsForWhichCashEffectsAreInvestingOrFinancingCashFlow":"1","OtherAdjustmentsToReconcileProfitLoss":"1"}real[] 
Cash flows from (used in) operations{"ProfitLoss":"1","AdjustmentsForReconcileProfitLoss":"1"}real["AdjustmentsForReconcileProfitLoss"] 
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 finance 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","PaymentsOfFinanceLeaseLiabilitiesClassifiedAsFinancingActivities":"-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"] 
 31.12.2017
Cash and cash equivalents 

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