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IFRS Disclosure Guide

14. Notes - Statement of cash flows, additional disclosures

Statement of cash flows

 Year 2017
Cash flows from (used in) operating activities 
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 interest income 
Adjustments for dividend income 
Adjustments for finance income 
Adjustments for finance income (cost) 
Adjustments for deferred tax expense 
Adjustments to reconcile 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 decrease (increase) in trade and other receivables 
Adjustments for increase (decrease) in trade and other payables 
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 employee benefit liabilities 
Adjustments for decrease (increase) in loans and advances to customers 
Adjustments for decrease (increase) in loans and advances to banks 
Adjustments for increase (decrease) in deposits from customers 
Adjustments for increase (decrease) in deposits from banks 
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 held for trading 
Adjustments for increase (decrease) in financial liabilities held for trading 
Adjustments for decrease (increase) in derivative financial assets 
Adjustments for increase (decrease) in derivative financial liabilities 
Adjustments for decrease (increase) in biological assets 
Adjustments for increase in other provisions arising from passage of time 
Adjustments for depreciation and amortisation expense and impairment loss (reversal of impairment loss) recognised in profit or loss 
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, inventories 
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 loss (reversal of impairment loss) recognised in profit or loss, loans and advances 
Adjustments for gains (losses) on fair value adjustment, investment property 
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 gain (loss) on disposals, property, plant and equipment 
Adjustments for gain (loss) on disposal of investments in subsidiaries, joint ventures and associates 
Adjustments for undistributed profits of investments accounted for using equity method 
Adjustments for increase (decrease) in deferred income 
Income taxes paid, classified as operating activities 
Income taxes refund, classified as operating activities 
Finance costs paid, classified as operating activities 
Finance income received, classified as operating activities 
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 
Dividends received from joint ventures, classified as investing activities 
Purchase of interests in associates 
Proceeds from sales of interests in associates 
Purchase of interests in investments accounted for using equity method 
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 
Proceeds from sales 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 
Purchase of mining 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 
Purchase of property, plant and equipment, intangible assets other than goodwill, investment property and other non-current assets 
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 
Proceeds from sales 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 available-for-sale financial assets 
Proceeds from disposal or maturity 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 equity holders of parent, classified as 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 issue of ordinary shares 
Proceeds from issue of preference shares 
Proceeds from non-current borrowings 
Repayments of non-current borrowings 
Proceeds from current borrowings 
Repayments of 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 
Repayments 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 
Repayments of subordinated liabilities 

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