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IFRS Disclosure Guide

8. Statement of cash flows, direct method

Statement of cash flows

 Year 2017
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 finance lease liabilities, 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","PaymentsOfFinanceLeaseLiabilitiesClassifiedAsFinancingActivities":"-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"] 
 31.12.2017
Cash and cash equivalents 

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