Appendix IV Cash flow statements for the year ended __202X
| NOTES | 202X | 202X-1 | |
|---|---|---|---|
| A. CASH FLOWS FROM OPERATING ACTIVITIES | |||
| 1. Income/loss for the year before tax | |||
| 2. Adjustment to income/losses | |||
| a. Deprecitation/amortization of fixed assets (+) | |||
| b. Valuation allowances for impairment (+/-) | |||
| c. Change in provisions (+/-) | |||
| d. Imputation of subsidies (-) | |||
| e. Gains/losses on write-offs and disposals of fixed assets (+/-) | |||
| f. Gains/losses on write-offs and disposals of financial instruments (+/-) | |||
| g. Financial income (-) | |||
| h. Financial expenses (+) | |||
| i. Exchange diferences (+/-) | |||
| j. Change in fair value of financial instruments (+/-) | |||
| k. Other income and expenses (+/-) | |||
| 3. Changes in working capital | |||
| a. Inventories (+/-) | |||
| b. Debtors and other receivables (+/-) | |||
| c. Other current assets (+/-) | |||
| d. Creditors and other payables (+/-) | |||
| e. Other current liabilities (+/-) | |||
| f. Other non-current assets and liabilities (+/-) | |||
| 4. A. Cash flows from operating activities | |||
| a) Payments of interest (-) | |||
| b) Dividends collected (+) | |||
| c) Interest collected (+) | |||
| d) Income tax collections (payments) (+/-) | |||
| e) Other payments (collections) (-/+) | |||
| 5. A. Cash flows from operating activities (+14+1-2+1-3+1-4) | |||
| B. CASH FLOWS FROM INVESTING ACTIVITIES | |||
| 6. Payments on investments (-) | |||
| a. Group companies and associates | |||
| b. Intangible assets | |||
| c. Property, plant and equipment | |||
| d. Investment property | |||
| e. Other nancial assets | |||
| f. Non-current assets classified as held for sale | |||
| g. Other assets | |||
| 7. Collections from divestments (+) | |||
| a. Group companies and associates | |||
| b. Intangible assets | |||
| c. Property, plant and equipment | |||
| d. Investment property | |||
| e. Other financial assets | |||
| f. Non-current assets classified as held for sale | |||
| g. Other assets | |||
| 8. B. CASH FLOWS FROM INVESTING ACTIVITIES (7-6) | |||
| C. CASH FLOWS FROM FINANCING ACTIVITIES | |||
| 9. Collections and payments on equity instruments | |||
| a. Issuance of equity instruments (+) | |||
| b. Redemption of equity instruments (-) | |||
| c. Acquisition of own equity instruments (-) | |||
| d. Disposal of own equity instruments (+) | |||
| e. Subsidies, gifts and bequests (+) | |||
| 10. Collections and payments on financial liability instruments | |||
| a. Issuance | |||
| 1. Bonds and other negotiable securities (+) | |||
| 2. Payables to credit institutions (+) | |||
| 3. Payable to group companies and associates (+) | |||
| 4. Other payables (+) | |||
| b) Return and redemption of | |||
| 1. Bonds and other negotiable securities (-) | |||
| 2. Payable to credit institutions (-) | |||
| 3. Payable to group companies and associates (-) | |||
| 4. Other payables (-) | |||
| 11. Payments for dividends and remuneration on other equity instruments | |||
| a. Dividends (-) | |||
| b. Remuneration of other equity instruments (-) | |||
| 12. Cash-flows from financing activities (+/-9+/-10-11) | |||
| D. EFFECT OF EXCHANGE RATE FLUCTUATIONS | |||
| E. NET INCOME/DECREASE IN CASH AND CASH EQUIVALENTS (+/-5+/-8+/-12+/-D) | |||
| Cash or cash equivalents at start of year | |||
| Cash or cash equivalents at end of year | |||
* Chart of accounts approved by Royal Decree 1514/2007 of November 16, 2007 approving the Spanish National Chart of Accounts, version in force as from January 31, 2021.
