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Cash Flow Reconciliation Analysis

This document reconciles the surplus/deficit for the year to the net cash flows from operating activities for 2017 and 2016. It lists several non-cash items like depreciation, impairment losses, increases in payables and borrowings that reconcile the surplus/deficit to the net cash flows. It also reconciles the net receipts/payments to the cash and cash equivalents balance at the beginning and end of each year, including reconciling items.

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8 views1 page

Cash Flow Reconciliation Analysis

This document reconciles the surplus/deficit for the year to the net cash flows from operating activities for 2017 and 2016. It lists several non-cash items like depreciation, impairment losses, increases in payables and borrowings that reconcile the surplus/deficit to the net cash flows. It also reconciles the net receipts/payments to the cash and cash equivalents balance at the beginning and end of each year, including reconciling items.

Uploaded by

JenofDulwn
Copyright
© All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd

Note xx: Reconciliation of Net Cash Flows from Operating Activities to Surplus/(Deficit)

Amount
Particulars (₱)
2017 2016
Surplus/Deficit for the year
Non-cash movements
Depreciation
Increase in Impairment Losses
Increase in Payables
Increase in borrowings
Gain/losses on sale of property, plant and equipment
Gain/losses on sale of investments
Increase in other current assets
Increase in investments due to revaluation
Increase in receivables
RECONCILING ITEMS (above list is not exhaustive)
Net Cash Flows from Operating Activities

Note xx: Reconciliation of Net Receipts/Payment and the Cash and Cash Equivalents in the
Statement of Cashflows

Amount
Particulars (₱)
2017 2016
Net Receipts/Payment
Add/(Less):
Cash and Cash Equivalents, January 1, 2017
Reconciling items
Recconciling
Total Cash and Cash Equivalents, December 31, 2017

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