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Appendix IV - Cash flow statements for the year ended __202X

 NOTES202X 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.