Example of Statement of Cash Flows and Statement of Changes in Equity

3) Statement of Cash Flows

The cash flow statement reports the cash generated and used during the time interval specified in its heading. The period of time that the statement covers is chosen by the Entity. For example, the heading may state "For the Three Months Ended December 31, 2013" or "The Year Ended September 30, 2013". It has four (4) Parts.

a)Cash Flows from Operating Activities.
b)Cash Flows from Investing Activities.
c)Cash Flows from Financing Activities.
d)Reconciliation of cash and cash Equivalents.

Example of Statement of Cash Flows

Brief Description

Note 1:- Name of the Entity Reporting.
Note 2:- Name of the Financial statement.
Note 3:- The Date at which Cash flow position of the entity is reporting.
Note 4:- Year to which data is related to.
Note 5:- Part a) Cash Flow from major operating activities of the Entity.
Note 6:- Profit before Tax as reported in Income Statement.
Note 7:- Depreciation Charged this year.
Note 8:- Any Gain/Loss on Disposal of Property.
Note 9:- Any Gain/Loss on Sale of Subsidy.
Note 10:- Share of Associates Profit.
Note 11:- Finance Cost relating to Loan etc..
Note 12:- Operating Profit before Working capital changes.
Note 13:- Increase/Decrease in Inventory.
Note 14:- Increase/Decrease in Trade Receivables.
Note 15:- Increase/Decrease in Trade Payables.
Note 16:- Finance Cost Actually paid this year.
Note 17:- Tax paid.
Note 18:- Net Cash Flows from Operating Activities of the Entity.
Note 19:- Left blank deliberately.
Note 20:- Part b) Cash Flows from Investing Activities.
Note 21:- Proceeds of any Sale of property.
Note 22:- Cash Paid for Purchase of Property Plant & Equipment.
Note 23:- Dividend Received from Associates this year.
Note 24:- Net Cash Flows from Investing Activities.
Note 25:- Left blank deliberately.
Note 26:- Part c) Cash Flows from Financing Activities.
Note 27:- Cash Paid as a Repayment of Finance Lease.
Note 28:- Proceeds of Issue of Shares this year.
Note 29:- Dividend Paid to Stockholders of Parent entity this year.
Note 30:- Dividend Paid to Non-Controlling Interest this year.
Note 31:- Net Cash Flows from Financing Activities of the Entity.
Note 32:- Left blank deliberately.
Note 33:- Net of Part a, b, and c of the statement.
Note 34:- Left blank deliberately.
Note 35:- Closing Cash & Cash Equivalent of the previous year’s Balance Sheet.
Note 36:- Closing Cash & Cash Equivalent as reported in Balance Sheet of the relevant year.
Note 37:- Net Change in Cash & Cash equivalents.

4) Statement of Changes in equity.

The Statement of changes in Equity represents changes to equity arising from transections with owners in their capacity as owners, in particular; Issue of Shares, Dividends.

Example of Statement of Changes in Equity

Brief Description

Note 1:- Name of the Entity Reporting.
Note 2:- Name of the Financial statement.
Note 3:- The Date at which Reserves of the entity are reporting.
Note 4:- Different Columns showing Reserves of the entity.
Note 5:- Deliberately left blank.
Note 6:- Balance at beginning of the Reporting period.
Note 7:- Change in Reserves Due to any Change in Accounting Policy.
Note 8:- Balance Restated after account for Changes in Accounting Policy.
Note 9:- From Now, Changes in Equity for the Year are account for.
Note 10:- Dividends Declared during the year.
Note 11:- Proceeds from Issue of shares this year.
Note 12:- Current Year’s Income Transfer to Retained Earnings.
Note 13:- Closing balances of Reserves of the Entity.
Note 14:- Deliberately left blank.