S NO Particulars Desired Answer

Whether the Cash Flow Statement discloses the

cash flows during the period classified by operating,
investing and financing activities in a manner which
is most appropriate to the business of the
enterprise for each period for which financial
1 statements are presented. Yes
Whether reporting of cash flows from operating
activities has been made by the enterprise under
2 Direct method Yes
Whether reporting of cash flows from operating
activities has been made by the enterprise under
3 Indirect method Yes
Whether the entity disclosed major classes of gross
cash receipts from operating activities are disclosed
4 separately Yes
Whether the entity disclosed major classes of gross
cash payments of operating activities are disclosed
5 separately Yes
Whether the entity disclosed the transactions of a
6 non-cash nature Yes
Whether the entity disclosed any deferrals of past
7 operating cash receipts or payments. Yes
Whether the entity disclosed any accruals of future
8 operating cash receipts or payments. Yes
Whether the entity disclosed items of income
9 associated with investing cash flows. Yes
Whether the entity disclosed items of income
10 associated with financing cash flows. Yes
Whether the entity disclosed items of expenses
11 associated with investing cash flows Yes
Whether the entity disclosed items of expenses
12 associated with financing cash flows. Yes

Is operating cash flow shown, excluding non-cash

13 items from the P&L? Yes
Does the cash flow statement display changes in
14 inventories for operating activities? Yes
Does it depict changes in operating receivables
15 during the period for operating activities? Yes
Are changes in operating payables shown in the
16 cash flow statement for operating activities? Yes
Is separate reporting of gross cash
receipts/payments for investing and financing
19 done? Yes
N/A Description Rules

Whether the Cash Flow Statement discloses the cash flows during the
period classified by operating, investing and financing activities in a
manner which is most appropriate to the business of the enterprise
No for each period for which financial statements are presented.

Whether reporting of cash flows from operating activities has been

No made by the enterprise under Direct method

Whether reporting of cash flows from operating activities has been

No made by the enterprise under Indirect method

Whether the entity disclosed major classes of gross cash receipts from
No operating activities are disclosed separately if Yes for 2

Whether the entity disclosed major classes of gross cash payments of

No operating activities are disclosed separately if Yes for 2

No Whether the entity disclosed the transactions of a non-cash nature if Yes for 3
Whether the entity disclosed any deferrals of past operating cash
No receipts or payments. if Yes for 3
Whether the entity disclosed any accruals of future operating cash
No receipts or payments. if Yes for 3
Whether the entity disclosed items of income associated with
No investing cash flows. if Yes for 3
Whether the entity disclosed items of income associated with
No financing cash flows. if Yes for 3
Whether the entity disclosed items of expenses associated with
No investing cash flows if Yes for 3
Whether the entity disclosed items of expenses associated with
No financing cash flows. if Yes for 3
Whether the net cash flow from operating activities is presented by
showing the operating revenues excluding non-cash items disclosed in
No the Statement of Profit and Loss.
Is the net cash flow from operating activities presented by showing
No changes in inventories during the period? Yes for 3
Is the net cash flow from operating activities presented by showing
No changes in operating receivables during the period? Yes for 3
Is the net cash flow from operating activities presented by showing
No changes in operating payables during the period? Yes for 3
Whether separate reporting of major classes of gross cash receipts
and gross cash payments arising from investing and financing
No activities has been made.