Finance Book

The code identifying the finance book.

Base Currency

The ISO code identifying the base currency of the company

Cash Flow Statement For the Period From

The start date in the date range for which the cash flow statement has been generated.

To

The end date in the date range for which the cash flow statement has been generated.

Cash flows from Operating Activities 

Earnings before Tax and Extraordinary Items

Indicates the earnings amount including the profit for the selected financial period.

Adjustments for  

Depreciation

The system displays sum total of the balances of all the accounts that have been mapped to the “Depreciation” layout heading in the “Create Operative Chart of Account” activity of the “Accounting Setup” business component.

Profit / loss on Sale of Fixed Assets

The system displays sum total of the balances of all the accounts that have been mapped to the “Profit / Loss on Sale of Fixed Assets” layout heading in the “Create Operative Chart of Account” activity of the “Accounting Setup” business component.

Profit / Loss on Sale of Investments

The system displays sum total of the balances of all the accounts that have been mapped to the “Earnings from Continuing Operations before tax” layout heading in the “Create Operative Chart of Account” activity of the “Accounting Setup” business component.

Foreign Exchanges

The system displays sum total of the balances of all the accounts that have been mapped to the “Foreign Exchanges” layout heading in the “Create Operative Chart of Account” activity of the “Accounting Setup” business component.

Preliminary and Deferred Rev. Exps Write Off

The system displays sum total of the balances of all the accounts that have been mapped to the “Preliminary and Deferred Rev. Exps Write Off” layout heading in the “Create Operative Chart of Account” activity of the “Accounting Setup” business component.

Dividend Received

The system displays sum total of the balances of all the accounts that have been mapped to the “Dividend Received” layout heading in the “Create Operative Chart of Account” activity of the “Accounting Setup” business component.

Interest Paid

The system displays sum total of the balances of all the accounts that have been mapped to the “Interest Paid” layout heading in the “Create Operative Chart of Account” activity of the “Accounting Setup” business component.

Interest Received

The system displays sum total of the balances of all the accounts that have been mapped to the “Interest Received” layout heading in the “Create Operative Chart of Account” activity of the “Accounting Setup” business component.

Others

The system displays sum total of the balances of all the accounts that have been mapped to the “Others” layout heading in the “Create Operative Chart of Account” activity of the “Accounting Setup” business component.

Operating Profit before Working Capital Charges

Indicates the operating profit generated from the revenue yielding activities. The system decreases the value of the non-operating items, non-cash items like depreciation from the total earnings computed.

Adjustments for Working Capital Changes 

Trade and Other Receivables

Indicates the difference in the “Receivable” balances like the increase in trade debtors over the last financial period. The balance displayed in this field is not the absolute balance.

Inventories

Indicates the difference in the “Inventories” balances like the increase or the decrease over the previous period / year. The balance displayed in this field is not the absolute balance.

Trade Payables

Indicates the difference in the “Trade Payables” balances like the increase or the decrease over the previous period / year. The balance displayed in this field is not the absolute balance.

Other Net Current Assets

Indicates the difference in the account balances available for the layout headings “Short Term Investments”, “Financing Receivables”, “Deferred Income Taxes” and “Other Assets”. The balance displayed in this field is not the absolute balance.

Cash Flow before Extra Ordinary Items

The system calculates and displays this amount.

Extra Ordinary Items

The system displays sum total of the balances of all the accounts that have been mapped to the “Income (loss) from Discontinued Operations” layout heading the “Create Operative Chart of Account” activity of the “Accounting Setup” business component. This balance would be the same as calculated for the “Income Statement”.

Net Cash used in Operating Activities

The system calculates and displays this amount.

Cash Flows from Investing Activities 

Purchase of Fixed Assets

The sum debit total of the account balances available for the layout headings “Goodwill”, “Property, Plant and Equipment” and “Other Assets”.

Sale of Fixed Assets

The sum credit total of the account balances available for the layout headings “Goodwill”, “Property, Plant and Equipment” and “Other Assets”.

Purchase of Investments

The sum debit total of the account balances available for the layout headings “Long Term Investments” and “Short Term Investments”.

Sale of Investments

Indicates the sum credit total of the account balances available for the layout headings “Long Term Investments” and “Short Term Investments”.

Acquisition of Companies

Indicates the difference in the debit and credit total of the account balances available for the layout heading “Equity”.

Interest Received

The system displays sum total of the balances of all the accounts that have been mapped to the “Interest Received” layout heading in the “Create Operative Chart of Account” activity of the “Accounting Setup” business component.

Dividend Received

The system displays sum total of the balances of all the accounts that have been mapped to the “Dividend Received” layout heading in the “Create Operative Chart of Account” activity of the “Accounting Setup” business component.

Other Cash Flows from Investing Activities

The sum total of the account balances available for the layout headings “Insurance Liabilities & Other Annuity Benefits”, “All Other Liabilities”, “Deferred Income Taxes” and “Dividend on Preference Stocks”.

Net Cash used in Investing Activities

Indicates the sum total of the difference between the account balances available for the layout headings “Sale of Fixed Asset” and “Purchase of Fixed Asset”, the difference between the account balances available for the “Sale of Investments” and “Purchase of Investments”, “Other Cash Flows from Investing Activities” and “Acquisition of Companies”.

Cash Flows from Financing Activities 

Proceeds from Issue of Share Capital

The sum credit total of the balances available for the accounts that have been mapped to the “Share Capital & Premium” layout heading in the “Create Operative Chart of Account” activity of the “Accounting Setup” business component.

Proceeds from Long Term Borrowings

The sum credit total of the balances available for the accounts that have been mapped to the “Long Term Borrowings” layout heading in the “Create Operative Chart of Account” activity of the “Accounting Setup” business component.

Proceeds from Short Term Borrowings

The sum credit total of all the balances available for the accounts that have been mapped to the “Short Term Borrowings” layout heading in the “Create Operative Chart of Account” activity of the “Accounting Setup” business component.

Repayments of Borrowings

The sum debit totals of all the balances available for the accounts that have been mapped to the “Long Term Borrowings” and “Short Term Borrowings” layout headings in the “Create Operative Chart of Account” activity of the “Accounting Setup” business component.

Repayments of Finance Lease Liabilities

The sum debit total of the all the balances available for the accounts that have been mapped to the “Repayment of Finance Lease Liabilities” layout heading in the “Create Operative Chart of Account” activity of the “Accounting Setup” business component.

Dividend Paid

The sum total of all the balances available for the accounts that have been mapped to the “Dividend on Preference Stock” layout heading in the “Create Operative Chart of Account” activity of the “Accounting Setup” business component.

Interest Paid

The sum total of all the balances available for the accounts that have been mapped to the “Interest Paid” layout heading in the “Create Operative Chart of Account” activity of the “Accounting Setup” business component.

Other Cash Flows from Financing Activities

Indicates the difference in the debit totals of the sum of all balances available for the accounts that have been mapped to the “Insurance Liabilities & Other Annuity Benefits”, “All Other Liabilities”, “Deferred Income Taxes”, “Unrealized Gains on Investment Securities”, “Dividend Payable” layout headings and the credit totals of the sum of all balances available for the accounts that have been mapped to the “Insurance Liabilities & Other Annuity Benefits”, “All Other Liabilities”, “Deferred Income Taxes” and “Dividend Payable” layout headings in the “Create Operative Chart of Accounts” activity of the “Accounting Setup” business component.

Net Cash used in Financing Activities

Indicates the difference of the sum of the balances available for the accounts that have been mapped to the “Issue of Share Capital”, “Proceeds from Long Term Borrowings”, “Proceeds From Short Term Borrowings” layout headings and the sum total of the balances available for the accounts that have been mapped to the “Repayments of Borrowings”, “Repayments of Financial Lease Liabilities”, “Dividends Paid”, “Interest paid” and “Other Cash Flow from Investing Activities” layout headings in the “Create Operative Chart of Accounts” activity of the “Accounting Setup” business component.

Net Increase / Decrease in Cash and Cash Equivalents

The sum total of amounts available for the “Net Cash used in Operating Activities”, “Net Cash used in Investing Activities” and “Net Cash used in Financing Activities” layout headings.

Opening balance of Cash and Cash Equivalents

The sum total opening balances available in the accounts that have been mapped to the “Cash & Cash Equivalents” layout heading in the “Create Operative Chart of Accounts” activity of the “Accounting Setup” business component.

Closing balance of Cash and Cash Equivalents

The sum total of closing balances available in the accounts that have been mapped to the “Cash & Cash Equivalents” layout heading in the “Create Operative Chart of Accounts” activity of the “Accounting Setup” business component.