Finca Accounting Stones of Cah Flow 55. Pro forma of a Statoment of Cash Flow “The pro forma for the statement of cashflow and related notes is as follows: ABC Limited ‘Statement of Cash Flow for he year to DATE e « {Cash flows from operating activities (indirect method) Prof before interest and income tax x - Avadjusted for Ade Set 2) Depreciation A Grant amortisation A) | Lossiprft on cisposal of non curent asset +2 (a F Inraseininenton//gyrenecco = Increase in rocevablon eet) Ines in payabies,“aecsce CS terest pad theo pd _ Net cash flow from operating activities x Cash flow from investing activities Payments to acquire tangible non current assets Proceeds from sale of tangible non current assets Capital grant received Interest received Dividends received Net cash flow from investing activities x Cash flows from financing activities, Proceeds from issue of shares x Proceeds from issue of debentures ~ Repayments of loans | Dividends paid © Net cash flows from financing activites Net movement in cash and equivafents | Cash and equivalents at beginning of period | Cash and equivalents at end of period