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Appendix IV - Model cash flow statements for the year ended ___ 200x

A. CASH FLOWS FROM OPERATING ACTIVITIES
1. Profit (LOSS) for the year before taxes
2. Adjustments to profit or loss
a. Deprecitation and amortization of fixed assets (+)
b. Valuation allowances for impairment (+/-)
c. Valuation of provisions (+/-)
d. Government and other grants (-)
e. Cash flows from retirements and disposals of fixed assets (+/-)
f. Cash flows from retirements 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. Trade and other receivables (+/-)
c. Other current assets (+/-)
d. Trade and other payables (+/-)
e. Other current liabilities (+/-)
f. Other non-current assets and liabilities (+/-)
4. Other cash ows from operating activities
a. Interest paid (-)
b. Dividends received (+)
c. Interest received (+)
d. Corporate income tax received (paid) (+/-)
e. Other amounts received (paid) (+/-)
5. Cash ows from operating activities (1+2+3+4)
B. CASH FLOWS FROM INVESTING ACTIVITIES
6. Payments for investments (-)
a. Group companies and associates
b. Intangible fixed assets
c. Property, plant and equipment
d. Investment property
e. Other nancial assets
f. Non-current assets held for sale
g. Business unit
h. Other assets
7. Payments for divestment(+)
a. Group companies and associates
b. Intangible fixed assets
c. Property, plant and equipment
d. Investment property
e. Other nancial assets
f. Non-current assets held for sale
g. Business unit
h. Other assets
C. CASH FLOWS FROM FINANCING ACTIVITIES
8. Receipts and payments for equity instruments
a. Issuance of equity instruments (+)
b. Amortization of equity instruments (-)
c. Purchase of own equity instruments (-)
d. Disposal of own equity instruments (+)
e. Subsidies, donations and legacies received (+)
9. Receipts and payments for nancial liabilities
a. Issuance
1. Debt securities and other marketable securities (+)
2. Debts to credit institutions (+)
3. Debts to group companies and associates (+)
4. Debts with special characteristics (+)
5. Other debts (+)
b. Repayment and amortization of
1. Debt securities and other marketable securities (-)
2. Debts to credit institutions (-)
3. Debts to group companies and associates (-)
4. Debts with special characteristics (+)
5. Other debts (-)
11. Payments for dividends and remuneration of other equity instruments
a. Dividends (-)
b. Remuneration of other equity instruments (-)
12. Cash ows from financing activities (9+10+11)
D. EFFECT OF CHANGES IN EXCHANGE RATES
E. NET INCREASE/DECREASE IN CASH OR CASH EQUIVALENTS (+12+8+5D)
Cash or cash equivalents at beginning of year
Cash and cash equivalents at end of year