Académique Documents
Professionnel Documents
Culture Documents
OPERATING ACTIVITIES
Cash receipts from customers
Cash receipts from royalties, rentals, fees,
INVESTING ACTIVITIES
Cash payment to acquire PPE, intangibles and other
long0-term assets
Cash receipts from sale of PPE, intangibles and
other long-term assets
Cash payment to acquire equity or debt
instruments of other entities including joint venture
Cash receipts from sale of equity and debt
instruments of other entities including joint venture
Cash receipts from repayment of advances and
loans to other parties
Cash payment for future, forward, option, swap
contracts
Cash receipts from future, forward, option, swap
contracts
FINANCING ACTIVITIES
Cash receipts from issuing shares
Calculation of cash
payment for operating
expenses
Operating expenses
+ increase in prepaid expenses
or
- decrease in prepaid expenses
+ decrease in accrued expenses
or
- increase in accrued expenses
- other non-cash expenses (depreciation,
amortization, bad
debts)
-------------------------------------------------------------------------Cash payments for operating expenses
INDIRECT METHOD
Net income
- increases in trade non-cash current assets
+ decreases in trade non-cash current assets
+ Increases in trade current liabilities
- decreases in trade current liabilities
+ non-cash expenses (depreciation,
amortization, bad
debts)
- gain on disposal of PPE (because these are
non-operating)
+ loss on disposal of PPE
----------------------------------------------------Net cash from operating activities
NON-CASH TRANSACTIONS
(AS NOTES TO FS)
Acquisition of assets either by assuming