how to make statment of cash flow ( indirct method )

2018 EGP Notes 3,741,491.995 113.237.647 4,919.916 14,079,231 Cash flows from operating activities Profit for the year before income tax Depreciation expenses of fixed assets Depreciation expenses of investment properties Provision for employees' end-of-service benefits Provision for employees' end-of-service benefits no longer required Provisions charged during the year Provision no longer required Gain on disposal of fixed assets Reversal impairment of development properties Finance costs Finance income 4 7 15 15 16 16 4 8 28 27 17,731,894 (2.243.283) 536,779 (1,680.929.938) 2.208.824.241 Cash from operations activities Changes in accounts and notes receivables Changes in due from related party Changes in prepayments, other receivables and other debit balances Changes in development properties Changes in advances from customers Changes in trade payables, accrued expenses and other credit balances Changes in due to related parties Changes in retentions payable Letter of guarantee margin Provisions used Employees' end-of-service benefits paid Income tax paid Net cash from operating activities Cash flows from investing activities Finance income received Acquisition of subsidiary Purchase of fixed assets Proceeds from sale of fixed assets Purchase of investment properties Payments in fixed assets under construction Purchase of held to maturity investments Proceeds from held to maturity investments Time deposits (maturity over 3 months) Net cash from investing activities (191.288.859) (7,500) (2,426,122,932) (574,703.835) 2,100,697,357 1,532,596,222 38.198,802 111.972,404 (10,858,396) (45,703,464) (10,406,660) (119,651,884) 2,613.545,496 13 16 15 727,337,488 (42,500) (572,228,612) 4 5 (1,389.915) (1,185,978,541) (10,224.924,251) 8,995,000,000 162,970.000 (2,099,256,331) 13 Cash flows from financing activities Proceeds from credit facilities Payment of credit facilities Finance costs paid Payments of land purchase liabilities Net cash from financing activities 14 14 (15,682,421) (5.620,014) (21,302,435) Net (Decrease) increase in cash and cash quivalents Net foreign exchange differences Cash and cash equivalent at the beginning of the year Cash and cash equivalent at the end of the year 13 13 492,986,730 (5.431,183) 3,191,169,596 3,678,725,143