CIMA F2 Syllabus C. Group accounts - Cashflow statements - Step 5 - Loans - Notes 10 / 11
Cashflow statements - Step 5 - Loans
Let’s now look at another one of the items that would still be left on the SFP, that we need to find the cash and take to the cash-flow statement - Loans
Illustration
Follow same techniques as before..
Statement of Financial Position | X2 | X1 |
Loan | 100 | 140 |
Solution
Opening loan (from SFP) | 140 |
Income statement figure for year | 0- |
Cash paid (balancing figure) | (40) |
Closing loan (from SFP) | 100 |
Loan repayments of 40 go to the financing activities section of the cashflow statement.
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Cashflow statements - Step 5 - Shares
Syllabus C. Group accounts
C1d. Cash Flows
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NCI in a Cashflow
Syllabus C. Group accounts
C1d. Cash Flows