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STATEMENT OF CASH FLOWS

STATEMENT OF CASH FLOWS. OPERATING ACTIVITIES Direct Cash receipts from customers - Cash paid to suppliers & employees = Cash from operations or Indirect Net profit before tax (I/S) +/- non cash items +/- changes in working capital =Cash from operations FINANCING ACTIVITIES

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STATEMENT OF CASH FLOWS

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  1. STATEMENT OF CASH FLOWS • OPERATING ACTIVITIES Direct Cash receipts from customers - Cash paid to suppliers & employees = Cash from operations or Indirect Net profit before tax (I/S) +/- non cash items +/- changes in working capital =Cash from operations • FINANCING ACTIVITIES • INVESTING ACTIVITIES Statement of Cash Flows

  2. SASOL – 2010A direct statement of cash flow Statement of Cash Flows

  3. Statement of Cash Flows

  4. Statement of Cash Flows

  5. Statement of Cash Flows

  6. Statement of Cash Flows

  7. TRUWORTHS – 2010An indirect statement of cash flows Statement of Cash Flows

  8. Statement of Cash Flows

  9. Statement of Cash Flows

  10. Statement of Cash Flows

  11. CASH FLOW versus PROFIT • John Carolin (unpublished M.Com thesis – The informational content of cash flow numbers versus accrual- based income numbers) • Research generally supports the “conventional wisdom that accrual based earnings are superior to operating cash flows” • In South Africa “EPS dominates CFO in explaining the variation of cumulative abnormal returns (1988 – 2002). CFO does have statistically significant incremental information” Statement of Cash Flows

  12. NZF 2009 ???? Statement of Cash Flows

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