Question

Present the cash flow statements to include operating, investing and financing activities based on the indirect method

15,247 16,724 e 16,958 e 17,008 16,868 e (3.395) (3.229) (3.567) (3.579) (3.7401 . 248 460 424 370 404 (569) (7,041) (544) (4.964) (583) 15.917) (572) (3.073) (443) (2.338) Lul 6,487 3.910 5,692 2.842 2.493 U (503) (2,028) (892) (397) (3.349) (1,078) (656) (140) (496) 15,679) (205) (454) (401) 2357 Net cash provided by operating activities Payments for property, plant and equipment Proceeds from disposition of property plant and equipment Investment in software Purchases of marketable securities and other investments Proceeds from disposition of marketable securities and other investments Non-operating finance receivables, net Acquisition of businesses, net of cash acquired Divestiture of businesses, net of cash transferred Net cash used in investing activities Proceeds from new debt Payments to settle debt Short-term borrowings (repayments) less than 90 days, net Common stock repurchases Common stock repurchases for tax withholdings Financing, other Cash dividends paid Net cash used in financing activities Effect of exchange rate changes on cash, cash equivalents and restricted cash e (4,913) 6,891 17,096) 9.643 (10,976) 9,132 (3,001) 8.180 L U (8,159) 5.540 (5,622) 101 (6,816) (8.533) 1,341 16,395) 26 (4.644) (1.753) 620 13.502) (4,609 (13,679) (4.443) (171) (4,340) (193) 112 174 204 709 u (5,666) (10,469) (5.506) (6,418) (5,256) (5,791) (51) 321 (4.897) (9,166) (473) (4.265) (15,452) (655) (495) 936 (630) e 4,146 140 e (790) e (2.240) 12.234 7,826 7.686 8,476 10.716 Net change in cash, cash equivalents and restricted cash Cash, cash equivalents and restricted cash at January 1 Cash, cash equivalents and restricted cash at December 31 La 11,604 11,972 e 7,826 e 7,686 8,476 e

Answer 1

Preparation of Cash Flow via Indirect Method
	Particulars	Amount ($)
A	CASH FLOWS FROM OPERATING ACTIVITIES
	Net profit/(loss) before tax and prior period items	15,247	16,724	16,958	17,008	16,868
	Adjustments for:
	Effect of exchange rate	-495	936	-51	-473	-655
	Net cash generated/(used in) from operating activities	14,752	17,660	16,907	16,535	16,213
B	CASH FLOWS FROM INVESTING ACTIVITIES
	Purchase of property	-3,395	-3,229	-3,567	-3,579	-3,740
	Disposition of property	248	460	424	370	404
	Investment in software, marketable securities, business, others	-8,253	-8,237	-13,525	-7,792	-2,158
	Disposition of marketable securities	6,487	3,910	5,692	2,842	2,493
	Net cash used in investing activities	-4,913	-7,096	-10,976	-8,159	-3,001
C	CASH FLOWS FROM FINANCING ACTIVITIES
	Purchase of common stock	-4,614	-4,533	-3,502	-4,609	-13,679
	Proceeds from debts and financing	8,344	10,437	9,362	5,962	7,136
	Payment of debts	-8,533	-6,816	-6,395	-5,622	-4,644
	Payment of dividend	-5,666	-5,506	-5,256	-4,897	-4,265
	Net cash generated/(used in) from financing activities	-10,469	-6,418	-5,791	-9,166	-15,452
	Net increase/(decrease) in cash and cash equivalents (A + B + C)	-630	4,146	140	-790	-2,240
	Cash and cash equivalents at January 1	12,234	7,826	7,686	8,476	10,716
	Cash and cash equivalents at December 31	11,604	11,972	7,826	7,686	8,476