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(129)-CLASSIFICATION OF CASH FLOWS BY STANDARD HEADING

Wednesday, March 17, 2010

Classification of Cash Flows by Standard Heading

Returns on investments and servicing of finance

These are receipts resulting from the ownership of an investment and payments to providers of finance and non equity shareholders.
  • Cash inflows from returns on investments and servicing of finance include
    1. Interest received, including any related tax recovered
    2. Dividend received, net of any tax credits
  • Cash outflows from returns on investments and servicing finance include
    1. Interest paid (even capitalized), including any tax deducted and paid to the relevant tax authority.
    2. Cash flows that are treated as finance costs (this will include issue costs on debt and non equity share capital).
    3. The interest element of finance lease rental payments.
    4. Dividends paid on non equity shares of the entity.

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