Statement of Cash Flow Items

The total cash collected from customers for goods sold or services provided during the period.

• Interest paid
• Cash received from customers
• Dividends paid to minority shareholders
• Purchase of minority interest

The cash balance at the end of the period, reflecting the company’s final cash availability.

• Closing cash position
• Net cash flows from investing activities
• Purchase of property, plant, equipment, and computer software
• Net cash inflow

Cash distributed to minority shareholders who hold a stake in a subsidiary.

• Net cash flows from investing activities
• Opening cash position
• Payments to suppliers and employees
• Dividends paid to minority shareholders

Cash distributed to shareholders of the parent company as dividends.

• Dividends paid to parent shareholders
• Opening cash position
• Net cash inflow
• Proceeds from sale of property, plant, and equipment

The actual cash payments made to tax authorities for income tax obligations.

• Income tax paid
• Net cash flows from operating activities
• Net cash inflow
• Closing cash position

Cash outflows related to interest payments on loans or other borrowed funds.

• Interest paid
• Net cash flows from investing activities
• Proceeds from borrowings
• Payments to suppliers and employees

The total cash inflows and outflows from financial transactions such as borrowing, repaying debt, and paying dividends.

• Proceeds from borrowings
• Opening cash position
• Net cash flows from financing activities
• Purchase of property, plant, equipment, and computer software

The total cash inflows and outflows from investment-related activities.

• Net cash flows from investing activities
• Opening cash position
• Dividends paid to parent shareholders
• Proceeds from borrowings

The total cash generated or used in core business activities after considering all operating cash inflows and outflows.

• Cash received from customers
• Net cash flows from operating activities
• Net cash flows from investing activities
• Opening cash position

The overall change in cash during the period, summing up all cash flows from operating, investing, and financing activities.

• Net cash flows from investing activities
• Net cash inflow
• Interest paid
• Dividends paid to minority shareholders