CONSOLIDATED STATEMENT OF CASH FLOWS (CHAPTER 19)

DIRECT METHOD INDIRECT METHOD

Cash flows from operating activities RM RM Cash flows from operating activities RM
Cash receipts from customers x Profit before tax x FROM CSOPL
Cash paid to suppliers (x) Adjustments for:
Cash paid to employee and other expenses (x) Depreciation x FROM CSOFP
Amortisation of intangible assets x Current Assets
Impairment of assets/investments x - Inventories
Allowance for doubtful debts x - Trade receivables
Profit/loss on disposal of assets/investments (x)/x - Other receivables
Share of profit or loss of associates (x)/x
Interest income/expense (x)/x Current Liabilities
Dividend income (x) - Trade payables
Operating cash flows before working capital changes x - Other payables

Changes in working capital

Changes in inventory (150)
Changes in trade and other receivables (x)/x
Changes in trade and other payables 170
Cash generated from operations 300 Cash generated from operations 300
Interest paid (x)
Income taxes paid (x)
Net cash from operating activities A

Cash flows from investing activities

Purchase of property, plant and equipment (x) FROM CSOFP
Proceeds from sale of PPE x NON CURRENT ASSETS
Purchase of investments (x) - PROPERTY PLANT AND EQUIPMENT
Acquisition of subsidiary (x) - BIOLOGICAL ASSETS
Proceeds from disposal of subsidiary x - Investment in shares
Dividends received x - GOODWILL
Interest received x - INVESTMENT IN ASSOCIATES
Net cash from investing activities B - DIVIDEND RECEIVED

Cash flows from financing activities

Proceeds from share issue x FROM CSOFP
Proceeds from issue of debentures x NON CURRENT LIABILITY AND EQUITY
Proceeds from borrowings x - DEBENTURE
Payments of borrowings (x) - SHARE CAPITAL AND SHARE PREMIUM
Capital payment of finance lease (x) - DIVIDEND PAID
Dividends paid (x)
Net cash used in financing activities C
Net increase in cash and cash equivalents (A + B + C) x
Cash and cash equivalents at the beginning of the year x CSOFP (Opening balance - cash and bank balances minus bank overdraft)
Cash and cash equivalents at the end of the year x CSOFP (Closing balance - cash and bank balances minus bank overdraft)