CASH FLOW

Cash flow from operating activities XXX

Cash flow from investing activities
Payment to acquire NCA (X)
Cash received on disposal X
Cash received from sale of non-cash items X
Interest and dividend received X
Net cash flow from investing activities XXX
Cash flow from financing activities
Cash received from issue of shares or debentures X
Repayment of load and debentures X
Ordinary div paid X
Pref div paid x
Net cash flow from financing activities Xxx
Increase/decrease in c& c equivalent Xx
C& C at start Xx
C& c at end xxxxx
RECONCILIATION OF OPERATING PROFIT TO NET CASH FLOW OPERATIONS
Operating profit/loss
Adj for non cash items
Add dep
Add loss on disposal
Less profit on disposal
Add impairment
Add amortisation
Adj for changes in working capital
Add dec in inv/TR/exp prepaid
Less inc in inv/TR/exp prepaid
Add inc in TP/exp owing
Less dec in TP/ exp owing
Less interest paid
Less tax paid
NET CASH FLOW FROM OPERATING ACTIVITIES