Schubert Summary financial statements (Income statement by nature) YEAR

CASH FLOW BUDGET/STATEMENT (in 000 CU) INCOME STATEMENT (in 000 of CU)

Opening balance (1) Operating expenses Operating revenues

Cash flows from operating activities
Cash received from sales Purchases of raw materials Sales of finished products
Cash received from trade receivables (see preceding balance Change in inventory of raw materials (B-E) Change in inventory of finished products (E-B)
sheet) External expense (Where E = ending and B = beginning)
Cash paid for purchases Taxes (other than income tax)
Cash paid for trade payables (see preceding balance sheet) Personnel expense
Income tax payable Depreciation expense
Taxes (other than income tax)
Personnel expense Financial expenses Financial revenues
Rent expense
Advertising expense
Auditing fees
Financial expenses Subtotal Subtotal
Income tax
Net cash flows from operating activities (2)
Net income Net loss
Cash flows from investing activities Total Total
Acquisition of non-current assets
BALANCE SHEET (in 000 of CU)
Net cash flows used in investing activities (3) Assets Beg + - End Equity and liabilities Beg - + End
Non-current assets Shareholders’ equity
Cash flows from financing activities Manufacturing equip. (net) Capital
Increase in capital Accumulated retained
New debt earnings
Repayment of debt Current assets Net income/loss
Dividends paid Inventories Subtotal
• Raw materials
• Finished products Liabilities
Net cash flows used in financing activities (4) Trade receivables Debt
Bank overdraft
Net increase (decrease) in cash (5)=(2)+(3)+(4) Cash at bank Trade payables
Income tax payable
Ending balance (6)=(1)+(5) Total Total