SCF - THE QUALIFIER

cash receipts and payments from contracts held for dealing or trading purposes.

• operating

• investing

• financing

cash payments by a lessee for the reduction of the outstanding liability relating to a lease.

• operating

• investing

• financing

cash receipts from futures contracts, forward contracts, option contracts and swap contracts except when the contracts are held for dealing or trading purposes, or the receipts are classified as financing activities.

• operating

• investing

• financing

cash receipts from the repayment of advances and loans made to other parties

• operating

• investing

• financing

cash advances and loans made to other parties

• operating

• investing

• financing

cash repayments of amounts borrowed

• operating

• investing

• financing

cash payments or refunds of income taxes

• operating

• investing

• financing

cash payments to and on behalf of employees

• operating

• investing

• financing

cash payments to suppliers for goods and services

• operating

• investing

• financing

cash receipts from sales of equity or debt instruments of other entities and interests in joint ventures

• operating

• investing

• financing