IFRS Taxonomy 2008

		[ IFRS Taxonomy 2008 ]
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[520000] Consolidated statement of cash flows, indirect method

Statement of cash flows, indirect method
Cash flows from (used in) operating activities
Profit (loss) before tax	X
Adjustments for reconcile profit (loss) before taxation
Adjustments for inventories and operating receivables and payables
Adjustments for decrease (increase) in inventories	X
Adjustments for decrease (increase) in trade account receivable	X
Adjustments for decrease (increase) in other operating receivables	X
Adjustments for increase (decrease) in trade account payable	X
Adjustments for increase (decrease) in other operating payables	X
Total adjustments for inventories and operating receivables and payables	X
Adjustments for non-cash items
Depreciation and amortisation expense	X
Impairment loss (reversal) recognised in profit or loss	X
Adjustments for provisions	X
Adjustments for unrealised foreign exchange losses (gains)	X
Adjustments for deferred tax	X
Adjustments for non-controlling interests	X
Adjustments for undistributed profits of associates	(X)
Other adjustments for non-cash items	X
Total adjustments for non-cash items	X
Adjustments for which cash effects are investing or financing cash flows
Adjustments for losses (gains) on disposal of non-current assets	X
Other adjustments for which cash effects are investing or financing cash flow	X
Total adjustments for which cash effects are investing or financing cash flows	X
Total adjustments for reconcile profit (loss) before taxation	X
Dividends paid	(X)
Dividends received	X
Interest paid	(X)
Interest received	X
Income taxes refund (paid)	(X)
Other inflows (outflows) of cash	X
Net cash flows from (used in) operating activities	X
Cash flows from (used in) investing activities
Cash flows from loosing control of subsidiaries or other businesses	X
Cash flows from obtaining control of subsidiaries or other businesses	(X)
Other cash receipts from sales of equity or debt instruments of other entities	X
Other cash payments to acquire equity or debt instruments of other entities	(X)
Other cash receipts from sales of interests in joint ventures	X
Other cash payments to acquire interests in joint ventures	(X)
Proceeds from sales of property, plant and equipment	X
Purchase of property, plant and equipment	(X)
Proceeds from sales of intangible assets	X
Purchase of intangible assets	(X)
Proceeds from other long-term assets	X
Purchase of other long-term assets	(X)
Proceeds from government grants	X
Cash advances and loans made to other parties	(X)
Cash receipts from repayment of advances and loans made to other parties	X
Cash payments for future contracts, forward contracts, option contracts and swap contracts	(X)
Cash receipts from future contracts, forward contracts, option contracts and swap contracts	X
Dividends received	X
Interest received	X
Income taxes refund (paid)	(X)
Other inflows (outflows) of cash	X
Net cash flows from (used in) investing activities	X
Cash flows from (used in) financing activities
Proceeds from issuing shares	X
Proceeds from issuing other equity instruments	X
Payments to acquire or redeem entity's shares	(X)
Payments of other equity instruments	(X)
Proceeds from short-term borrowings	X
Proceeds from long-term borrowings	X
Repayments of borrowings	(X)
Payments of finance lease liabilities	(X)
Proceeds from government grants	X
Dividends paid	(X)
Interest paid	(X)
Income taxes refund (paid)	(X)
Other inflows (outflows) of cash	X
Net cash flows from (used in) financing activities	X
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents	X
Net increase (decrease) in cash and cash equivalents	X
Cash and cash equivalents at beginning of period	X
Cash and cash equivalents at end of period	X

For information contact: Holger Obst (hobst@iasb.org)