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Ind-As-Book 21

The document is an illustrative cash flow statement for the years ended 31 March 2020 and 31 March 2019. It shows cash flows from operating, investing and financing activities. In 2020, the company received proceeds from government loans and disposal of partial interest in a subsidiary. It paid dividends on preference shares and to owners. Interest paid and net cash used in financing activities are also shown. The cash flow statement is prepared under the indirect method and reconciles to the cash and cash equivalents balance.

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Nanda Kumar
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46 views1 page

Ind-As-Book 21

The document is an illustrative cash flow statement for the years ended 31 March 2020 and 31 March 2019. It shows cash flows from operating, investing and financing activities. In 2020, the company received proceeds from government loans and disposal of partial interest in a subsidiary. It paid dividends on preference shares and to owners. Interest paid and net cash used in financing activities are also shown. The cash flow statement is prepared under the indirect method and reconciles to the cash and cash equivalents balance.

Uploaded by

Nanda Kumar
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
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Illustrative Ind AS Financial Statements

Year ended Year ended


Particulars 31 March 31 March
2020 2019
Proceeds from government loans xx xx
Proceeds on disposal of partial interest in a subsidiary that does xx xx
not involve loss of control
Dividends paid on redeemable cumulative preference shares xx xx
Dividends paid to owners of the Company xx xx
Interest paid xx xx
Net cash used in financing activities xxx xxx
Net increase in cash and cash equivalents
Cash and cash equivalents at the beginning of the year xx xx
Effects of exchange rate changes on the balance of cash held in xx xx
foreign currencies
Cash and cash equivalents at the end of the year xxx xxx
Reconciliation of cash and cash equivalents as per the cash flow
Statement
Cash and cash equivalents (Note __) xxx xxx
Bank overdraft (Note _) xx xx
Balance as per statement of cash flows xxx xxx

Note:
(a) The above Cash Flow Statement has been prepared under the “Indirect Method” as set out
in the Indian Accounting Standard (Ind AS-7) - Statement of Cash Flow.
(b) Non cash items :
During the year Company has purchased building by issuance of equity shares.
(c) Changes in liability arising from financing activities
Rupees in [*]

1 April Cash Flows 31 March


2019 Receipts Payments 2020
Current Borrowings xx xx xx xx
Non-current Borrowings xx xx xx xx
Total xx xx xx xx

1 April Cash Flows 31 March


2019 Receipts Payments 2020
Current Borrowings xx xx xx xx
Non-current Borrowings xx xx xx xx
Total xx xx xx xx

10 Western India Regional Council of The Institute of Chartered Accountants of India

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