AIII
- 1Spain: An attractive country for investment
- 2Setting up a business in Spain
- 3 Tax System
- 4 Investment aid and incentives in Spain
- 5 Labor and social security regulations
- 6 Intellectual property law
- 7Legal framework and tax implications of e-commerce in Spain
- AI Annex I Company and Commercial Law
- AIIAnnex II The Spanish financial system
- AIIIAnnex IIIAccounting and audit issues
- Español
- English

- Legal framework
- Accounting records
- Financial statements
- Conceptual accounting framework and recognition and measurement bases
- Distributable profit
- Consolidation
- Requirements concerning disclosures in the notes to the financial statement
- Auditing requirements
- Financial statement publication requirements
- Appendix I - Model balance sheets
- Appendix II - Model income statements
- Appendix III - Model statement of changes in equity for the year ended __ 200x
- Appendix IV - Model cash flow statements for the year ended ___ 200x
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 |