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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 |