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14 . Aadaki kalemlerin her biri iin, ilemin nakit ak tablosunun iletme, yatrm veya finansman faaliyetleri blmnde grnp grnmeyeceini veya bu kategoriden herhangi birinde raporlanp

14 . Aadaki kalemlerin her biri iin, ilemin nakit ak tablosunun iletme, yatrm veya finansman faaliyetleri blmnde grnp grnmeyeceini veya bu kategoriden herhangi birinde raporlanp raporlanmayacan X harfi ile belirtin. Dolayl yntemin raporlama iin kullanldn varsayalm. (6 puan)

ilem

Aktivite

letme

yatrm

finansman

Hibiri

1.

Gelir eksi operasyonlardan giderler (yani net gelir)

2.

Nakit temett tahsilat.

3.

Daha nce beyan edilen nakit temett demesi.

4.

denecek uzun vadeli senet karlnda arsa alm.

5.

Nakit karlnda hisse senedi ihrac.

6.

Ksa vadeli bor senedinin nakit olarak denmesi (yalnzca anapara).

7.

Nakit karlnda retken bir varln sat.

8.

Bir patentin satn alnmas.

9.

Nakit karl ksa vadeli menkul kymet sat.

10.

Alacak hesaplarnda art.

11.

Hisse senedi temett verilmesi.

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