Statement of cash flows:

ELEMENTS NOTES YEAR______ YEAR______

Cash flows due to operating activities (direct method)
Cash inflows from customers due to sale of goods or services +
Cash outflows to suppliers of inventories ‐
Cash outflows to employees ‐
Cash outflows to government (taxes) ‐
Cash inflows due to other revenues +
Cash outflows due to other expenses ‐
Net cash flow due to operating activities +/‐
Cash flows due to investment activities
Cash outflows due to:
Purchase of property, plant and equipment (tangible fixed assets) ‐
Purchase of property investments ‐
Purchase of intangible assets ‐
Investment in other companies ‐
Other non current assets ‐
Cash inflows due to:
Sale of property, plant and equipment (tangible fixed assets) +
Sale of property investments +
Sale of intangible assets +
Sale of investment in other companies +
Sale of other non current assets +
Dividends received +
Interest received +
Net cash flow due to investment activities +/‐
Cash flows due to financing activities
Cash inflows due to:
Bank loans +
Capital leases +
Share capital and share premium +
Other equity instruments +
Cash outflows due to:
Bank loans reimbursement ‐
Capital leases reimbursement ‐
Interest paid ‐
Dividends paid ‐
Net cash flow due to financing activities +/‐

Net change in cash and cash equivalents +/‐

Impacts from changes in exchange rates and fair value +/‐
Cash and cash equivalents at the beginning of the period
Cash and cash equivalents at the end of the period