Cash Flow Statement - Financial Reporting Council
Staff Education Note 1: Cash Flow Statements
Page | 3
Illustrative Cash Flow Statement
FRS 1 Cash flow statements (revised 1996)
Cash flow statement
2
for the year ended 31 December 20X1
Note
20X1
CU’000
Net cash inflow from operating activities
A
6,889
Returns on investments and servicing of finance
Interest received
3,011
Interest paid
(12)
Net cash inflow from returns on investments and servicing of
finance
2,999
Taxation
(2,922)
Capital expenditure
Payments to acquire intangible fixed assets
(71)
Payments to acquire tangible fixed assets
(1,496)
Receipts from sales of tangible fixed assets
42
Capital expenditure
(1,525)
5,441
Equity dividends paid
(2,417)
Net cash inflow before use of liquid resources and financing
3,024
Management of liquid resources
Purchase of treasury bills
(650)
Sale of treasury bills
200
Net cash outflow from management of liquid resources
(450)
Financing
Issue of ordinary share capital
211
Repurchase of debenture loan
(149)
Expenses paid in connection with share issue
(5)
Financing
57
Increase in cash
B, C
2,631
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