INDIRECT METHOD
Cash flow from operating activities:
Net profit before tax
Adjustment for:
Bad debts written off
Depreciation
Interest income
Interest expenses
Gain on disposal of PPE
Loss on disposal of PPE
Investment income
Loss on disposal of investment
Foreign exchange gain/loss
Share of profits of associate
Amortisation of intangibles
Impairment of goodwill
Operating profit before working capital changes
Increase in inventories
Decrease in trade receivables
Increase in trade payables
Cash generated from operations
Interest paid
Tax paid
NET CASH FLOWS FROM OPERATING ACTIVITIES
Cash flow from investing activities:
Purchase of PPE
Proceeds from disposal of PPE
Acquisition of subsidiaries, net of cash acquired
Proceeds from disposal of subsidiaries, net of cash sold
Interest received
Dividends received (from associates)
NET CASH FLOWS FROM INVESTING ACTIVITIES
Cash flow from financing activities:
Issue of equity
Issue of bonds
Proceeds from borrowings
Payment of bank loans
Payment of finance lease obligation
Dividend paid by holding company
Dividend paid to NCI
NET CASH FLOWS FROM FINANCING ACTIVITIES
Net increase in CACE
CACE at the beginning of the period
CACE in the end of the period