Sep 14, 2007 - Statement showing changes in inflow & outflow of cash during the period is Cash Flow Statement. Statement showing the sorce & application of funds during the period is Fund Flow Statement. Was this answer useful? Yes · Yes 1. Reply ...
net operating cash flow. In finance management, the difference between cash inflow and cash outflow for a period. It is found by taking the change in net operating profit after taxes and adding the change in depreciation then subtracting the increase
Group cash flow statement for the year ended 28 February 2009
2009 €m
CASH FLOWS FROM OPERATING ACTIVITIES (Loss)/profit for the year attributable to equity shareholders Finance income Finance expense Income tax Depreciation of property, plant & equipment Revaluation of property, plant & machinery Profit on disposal of subsidiaries after tax Charge for share-based employee benefits Pension contributions paid less amount charged to income statement
Interest received Interest and similar costs paid Settlement gain on derivative financial instruments Income taxes paid
1.3 (12.8) 6.3 (10.7)
2.3 (14.9) 2.9 (9.2)
Net cash inflow from operating activities
94.6
134.9
CASH FLOWS FROM INVESTING ACTIVITIES Purchase of property, plant & equipment Proceeds on disposal of subsidiaries (note 9)
(18.5) 12.9
(102.9) 236.5
(5.6)
133.6
CASH FLOWS FROM FINANCING ACTIVITIES Proceeds from exercise of share options Proceeds from issue of new shares under Joint Share Ownership Plan Bank loans repaid New bank loans drawn down Issue costs paid Shares purchased under share buyback programme Dividends paid
0.3 1.5 .20.0 ..(60.2)
5.9 .(598.0) 540.0 (1.3) (139.9) (81.1)
Net cash outflow from financing activities
(38.4)
(274.4)
Net increase/(decrease) in cash & cash equivalents
50.6
(5.9)
Cash & cash equivalents at beginning of year Translation adjustment
32.7 (0.3)
40.7 (2.1)
Cash & cash equivalents at end of year
83.0
32.7
Decrease/(increase) in inventories (Increase)/decrease in trade & other receivables Increase in provisions Increase/(decrease) in trade & other payables
Net cash (outflow)/inflow from investing activities
A reconciliation of cash & cash equivalents to net debt is presented in note 20 to the financial statements.