Global IFRS Conversion Cashflow Template

Cashflow worksheet

This checklist is designed to create a cashflow statement based on the indirect method. The balance sheet for the current and prior years should be entered into the cashflow worksheet. All assets are entered in as positive, and all liabilities should be entered in as negative. If new lines are required, please review the formulas in column AE and the columns where adjustments arise related to this new line. Additionally the line should be factored into the second spreadsheet - Cashflow Statement - IAS Shaded boxes are formulas to calculate a value or no entry is expected in these cells no input should be made in these cells Each entry in the adjustment columns are made as "journals" and must balance. The final row for each column includes an automatic check. If there is an error in the entry this will not give a response of "OK". Instead the difference remaining will be reported. If new columns are required, the formula in the check line (row 85) should be copied to this new column. Additionally, this new column should be factored into the second spreadsheet - Cashflow Statement - IAS The purpose of entries in columns E - AD is to explain the change in balance of asset or liability The only unexplained balance should represent working capital, cash and P&L changes only Amounts in the Cashflow worksheet should be entered according to the following rules: Positive Negative value value If the movement represents: Assets X Decrease in assets X Increase in liabilities X Positive impact on P&L X Increase in equity X Decrease in liabilities X Increase in assets X Negative impact on P&L X Decrease in equity The worksheet entitled Cashflow Statement - IAS presents the cashflow statement to be recorded in the financial statements.

Updated 20 July 2004

FOR INTERNAL USE ONLY

shflow worksheet.

mns where red into the second

e. The final row for will not give a

opied to this spreadsheet

asset or liability hanges only

ent to be recorded

Updated 20 July 2004

FOR INTERNAL USE ONLY

Cash Flow Worksheet

Global IFRS Conversion Cashflow Template

2004 2003 Movement Previous year
Depreciation Asset Impair Fixed Asset Addtns Fixed Asset Dispos Invest Additions Invest Dispos Provision Taxation Lease payments Lease addtns Borrowing Subsidiary Share issue includes also non cash Dividend Associate Interest Interest (non ops) receivables/ liabilities FX unrealised non operating Loans Fair Value Minority

Cash Flows

Balance Sheet Non-current Assets Intangible Assets - Cost Intangible Assets - Acc Dep'n Tangible Assets - Cost Tangible Assets - Acc Dep'n Investments Investment in Associates Deferred Tax Asset Long-term Receivables Construction Contracts Total non-current Current Assets Inventories Trade receivables Other receivables Prepayments Investment Securities Cash & cash equivalents Total current Total Assets Shareholders' Equity Share Capital Share Premium Capital Reserves Revaluation Reserves Cash flow hedge Reserve Translation Reserve Opening R/E Minority Interest Results for the year Total Equity Non-Current Liabilities Deferred Tax Provisions Financial liability Lease liability Loans Other Payables Total non-current Current Liabilities Trade Payables Accrued liabilities Other payables Financial liability Deferred Income Loans Bank overdraft Lease liability Income Tax liability Total Current Total Liabilities Total Equity and Liabilities Purchase of assets - negative Proceeds from sale of assets - positive Purchase of securities - negative Proceeds from sale of securities - positive Proceeds from issuing shares - positive Proceeds from borrowings - positive Repayments of borrowings - negative Payments for acquisition of subsidiary - negative Proceeds from disposal of subsidiary - positive Payments for acquisition of associate - negative Proceeds from disposal of associate - positive Loans to others - negative Loans repaid by others - positive Dividends Paid & Declared - negative Dividends Received & Receivable - positive Interest Received (non-oper)- positive Interest paid (non-oper) - negative Total Payments under finance lease - negative Income tax paid - negative Inflows/ (outflows) OK

financial result 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

Acquisition

Disposal

paid

received

acquisition

disposal

Result of associate

capitalised

granted

Interest

(In) / Out 0 0 0 0 0 0 0 0 0

Check OK OK OK OK OK OK OK OK

0 0 0 0 0 OK 0

0 0

0 0

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0

0 0 0

0 0 0 0 0 0 0 0 0

OK OK OK OK OK OK OK OK

0 0 0 0 0 0

OK OK OK OK OK OK

0 0 0 0 0 0 0 0 0

OK OK OK OK

0 0 0

0 0 0

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 OK OK OK OK OK OK

OK

OK

OK

OK

OK

OK

OK

OK

OK

OK

OK

OK

OK

OK

OK

OK

OK

OK

OK

OK

OK

OK

OK

E
FOR INTERNAL USE ONLY

Page 3

Updated 20 July2004

STATEMENT OF CASH FLOWS YEAR ENDED Notes CASH FLOWS FROM OPERATING ACTIVITIES Profit/(loss) after tax Adjustments for: Depreciation Impairments Interest (non-ops) Provisions Foreign exchange gain/loss (non oper) Profit/loss on sale of investments Profit/loss on sale of fixed assets Profit/loss on disposal of associate Profit/loss on disposal of subsidiary Result of associate Dividends received Fair value changes in financial instruments Income tax charge Lease charges Operating Profit before working capital changes (Increase)/Decrease in receivables (Increase)/Decrease in other receivables (Increase)/Decrease in inventory (Increase)/Decrease in prepayments Increase/(Decrease) in payables & accruals Increase/(Decrease) in deferred income Increase/(Decrease) in construction work in progress Taxes paid NET CASH FLOWS FROM OPERATING ACTIVITIES 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2004

CASH FLOWS FROM INVESTING ACTIVITIES Cash paid for purchase of property, plant and equipment Proceeds on sale of Propert plant and Equipment Cash paid for purchase of securities Proceeds on sale of securities Cash paid for purchase of subsidiary (net cash acquired) Proceeds from disposal of subsidiary (net cash disposed) Cash paid for purchase of associate Proceeds from disposal of associate Cash advanced to others Proceeds from repayments from others Interest received from investments Dividends received 0 0 0 0 0 0 0 0 0 0 0 0

NET CASH FLOWS FROM INVESTING ACTIVITIES

0
Updated 20 July 2004

FOR INTERNAL USE ONLY

CASH FLOWS FROM FINANCING ACTIVITIES Cash Proceeds from issue of shares Finance lease payment Proceeds from borrowings Repayments of borrowings Payment of dividends Interest paid NET CASH FLOWS FROM FINANCING ACTIVITIES 0 0 0 0 0 0 0

NET INCREASE IN CASH HELD

Updated 20 July 2004

FOR INTERNAL USE ONLY

Add opening cash brought forward FX translation on cash balances CLOSING CASH CARRIED FORWARD

0 0 0

Cash per closing balance sheet -

Check

OK

Updated 20 July 2004

FOR INTERNAL USE ONLY