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(130)-CLASSIFICATION OF CASH FLOWS BY STANDARD HEADING

Thursday, March 18, 2010

Classification of Cash Flows by Standard Heading

Capital expenditure and financial investment

These cash flows are those related to the acquisition or disposal of any fixed asset other than one required to be classified under “acquisitions and disposals” and any current asset investment not included in liquid resources. If no cash flows relating to financial investment fall to be included under this heading the caption may be reduced to “capital expenditure”.

The cash inflows here include:
  • Receipts from sales or disposals of property, plant or equipment.
  • Receipts from the repayment of the reporting entity’s loans to other entities.


Cash outflows in this category include:

  • Payments to acquire property, plant or equipment
  • Loans made by the reporting entity

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