cash flows




Cash Inflows from operating activities


Cash receipts from sale of products and therefore the rendering of services.

Cash Outflows from operating activities

Cash payments to suppliers for goods and services.

Cash payments to and on behalf of the employees.

Cash payments of income taxes unless they will be specifically identified with financing and investing activities.

Cash from Investing Activities

Investing activities relate to get and sale of long-term assets or cash flow or fixed assets like machinery, furniture, land and building, etc.

Cash Outflows from investing activities

Cash payments to accumulate fixed assets including intangibles and capitalized research and development.

Cash payments to accumulate shares, warrants or debt instruments of other enterprises aside from the instruments those held for trading purposes.

Cash advances and loans made to 3rd party (other than advances and loans made by a financial enterprise wherein it's operating activities).

Cash Inflows from Investing Activities

Receipt from the repayment of advances or loans made to 3rd parties (except just in case of monetary enterprise).

Interest received in cash from loans and advances.

Dividend received from investments in other enterprises.

Cash from Financing Activities

Financing activities relate to long-term funds or capital of an enterprise, e.g., cash proceeds from issue of equity shares, debentures, raising long-term bank loans, repayment of bank loan, etc.

Cash Inflows from financing activities

Cash proceeds from issuing shares (equity or/and preference)

Cash Outflows from financing activities

Cash repayments of amounts borrowed.

Interest paid on debentures and long-term loans and advances.

Dividends paid on equity and preference capital.


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