SACCO: ___________________________________________
CASH FLOW STATEMENT
For the Period _________________________
[ Increase (Decrease) in Cash and Cash Equivalents ]
Cash flows from operating activities
KES
Interest receipts
x
Interest payments
(x)
Payments to employees and suppliers(x)
1
xx
(increase) / decrease in operating assets
-Loans to members
-trade and other receivables
-Short term investments
(x)
x
(x)
2
xx
Increase / (decrease) in operating liabilities
-deposits from members
-trade and accrued expenses
-sundry creditors
x
(x)
(x)
3
Net cash from operating activities before income taxes
Net cash from operating activities (a)
xx
Equal to 1+2+3
xxx
Income tax paid
(x)
xx
Cash flow from investing activities
Purchase of property and equipment (x)
Proceeds on disposal of property and equipment
x
Purchase of intangibles assets
(x)
Purchase of investments securities (x)
Interest received
x
Dividends received
x
Net cash from investing activities (b)
xx
Cash flow from financing activities
Share capital contributions
x
Proceeds from long-term borrowings x
Repayment of long-term borrowings (x)
Dividends paid
(x)
Net cash from financing activities (c )
xx
Net (decrease )/increase in cash and cash
x
equivalent
Equal to a+b+c
Cash and cash equivalent at the beginning
x of the year
Cash and cash equivalents at the end of the year
xxx
KES
x
(x)
(x)
xx
(x)
x
(x)
xx
x
(x)
(x)
xx
xxx
(x)
xx
(x)
x
(x)
(x)
x
x
xx
x
x
(x)
(x)
xx
x
x
xxx