How to summarize the cash flow statment for year 2019 and 2018 using the indirect method, where we start with the net income

29 Cursos reperinge Pro Sanfrechend Depec Age Pantofi Ganda Finance Hidheter 100 1 11 M (3762 FIT 10.30 . 10 Trade cular , Der aceste Trener Amador 14. 33 2914 61.17 1 KEN 13 DINO Customer Puh. Perselawat come on www Adid Avec Ames 17 Precedieron recoleled brale A Theat image transiting tharam in tam. Card ANS GM 10 CM 14 MASS 3314 15 1.23 The come from control funcie ents Emar Properties PJSC and its subsidiaries CONSOLIDATED STATEMENT OF CASH FLOWS (continued) For the year ended the 2019 2019 Coro Raynergia INilae athili 11.124 L. De best party Repy Sokak Pastelowe Amen.com 21 . BUU There is National Catch the beginning the Caband enheten the year KIS 2019 AED'000 Notes 2018 AED 000 (Restated) 15 18 24 7,903,653 128,202 1.256,264 11,956 (578) (100,910) (101,693) (371,682) 1,162,678 (652,329) 142,840 17 7(b) 7(a) 6 Cash flows from operating activities Profit before tax Adjustments for: Share of results of associates and joint ventures Depreciation Amortisation of intangible assets Provision for end-of-service benefits, net (Gain) / loss on disposal of property, plant and equipment Gain on disposal of assets classified as held for sale Gain on disposal of investment properties Finance costs Finance income Provision for doubtful debts / write-off Gain on disposal of an associate Cash from operations before working capital changes: Working capital changes: Trade and unbilled receivables Other assets, receivables, deposits and prepayments Development properties Advances from customers Trade and other payables Retentions payable Assets and liabilities held for sale, net Income tax, net Net cash flows from operating activities 9,041.848 (49,678) 1.200, 744 11,645 103 14,293 (400,984) (107.959) 1,057,015 (835,872) 524,121 (5.428) 10,449,848 (4.592,350) (2.604,802) (1.908,018) (4.296,786) 3.130.250 243,642 995,256 27,326 1,444,366 9,378,401 (2.975,890) (1,412,565) (646,738) (3,472,932) (526,896) 291,442 (47,121) 30.476 618,177 13 15 Cash flows from investing activities Purchase of securities Proceeds from disposal of securities Finance income received Dividends received from associates and joint ventures Additional investments in and loans to associates and joint ventures Advance against investments Amounts incurred on investment properties Proceeds from disposal of investment properties Proceeds from sale of assets held for sale Amounts incurred on property, plant and equipment Proceeds from disposal of property, plant and equipment Purchase of intangible assets Deposits maturing after three months (including deposits under lien) Cash acquired on business combination Acquisition of an associate Net cash flows used in investing activities (3.384,889) 3,323,571 657,518 146,362 (695,729) (334,640) (2.841,385) 605,293 2.235,116 (1,452,686) 163.645 17 (2,684,355) 2.218,317 859,548 143,527 (316,797) (1,006,104) (3,656,730) 193,878 14,731 (2.640,975) 33.865 (1,009) 4,330,138 9 322,658 67,752 (66,500) 15 (1.253.914) (2.511,966) (USS 1.00 - AED 3.673) 2019 2018 AED'000 AED 000 (Restated)* Notes 22 22 12,426,583 (11,694,585) 5,238,467 (5.917,036) Cash flows from financing activities Proceeds from interest-bearing loans and borrowings Repayment of interest-bearing loans and borrowings Dividends paid (including dividends of subsidiaries paid to non-controlling interests) Finance costs paid Directors' bonus paid (including Directors' bonus of a subsidiary) Proceeds from issuance of Sukuk series 4 Repayment of Sukuk series 2 Payment of lease liabilities Acquisition of non-controlling interests Net cash flows used in financing activities (4,544.954) (945,900) (12,000) 23 23 2.3(b) 19 (2,284,586) (1,182,405) (16,800) 1,836,500 (1,836,500) (44,145) (496,872) (3.292,810) (6,181,423) Decrease in cash and cash equivalents Net foreign exchange difference Cash and cash equivalents at the beginning of the year Cash and cash equivalents at the end of the year (3.928,547) 124,313 8,962,678 (7.249.023) (29,181) 16,240,882 8,962,678 5,158,444 29 Cursos reperinge Pro Sanfrechend Depec Age Pantofi Ganda Finance Hidheter 100 1 11 M (3762 FIT 10.30 . 10 Trade cular , Der aceste Trener Amador 14. 33 2914 61.17 1 KEN 13 DINO Customer Puh. Perselawat come on www Adid Avec Ames 17 Precedieron recoleled brale A Theat image transiting tharam in tam. Card ANS GM 10 CM 14 MASS 3314 15 1.23 The come from control funcie ents Emar Properties PJSC and its subsidiaries CONSOLIDATED STATEMENT OF CASH FLOWS (continued) For the year ended the 2019 2019 Coro Raynergia INilae athili 11.124 L. De best party Repy Sokak Pastelowe Amen.com 21 . BUU There is National Catch the beginning the Caband enheten the year KIS 2019 AED'000 Notes 2018 AED 000 (Restated) 15 18 24 7,903,653 128,202 1.256,264 11,956 (578) (100,910) (101,693) (371,682) 1,162,678 (652,329) 142,840 17 7(b) 7(a) 6 Cash flows from operating activities Profit before tax Adjustments for: Share of results of associates and joint ventures Depreciation Amortisation of intangible assets Provision for end-of-service benefits, net (Gain) / loss on disposal of property, plant and equipment Gain on disposal of assets classified as held for sale Gain on disposal of investment properties Finance costs Finance income Provision for doubtful debts / write-off Gain on disposal of an associate Cash from operations before working capital changes: Working capital changes: Trade and unbilled receivables Other assets, receivables, deposits and prepayments Development properties Advances from customers Trade and other payables Retentions payable Assets and liabilities held for sale, net Income tax, net Net cash flows from operating activities 9,041.848 (49,678) 1.200, 744 11,645 103 14,293 (400,984) (107.959) 1,057,015 (835,872) 524,121 (5.428) 10,449,848 (4.592,350) (2.604,802) (1.908,018) (4.296,786) 3.130.250 243,642 995,256 27,326 1,444,366 9,378,401 (2.975,890) (1,412,565) (646,738) (3,472,932) (526,896) 291,442 (47,121) 30.476 618,177 13 15 Cash flows from investing activities Purchase of securities Proceeds from disposal of securities Finance income received Dividends received from associates and joint ventures Additional investments in and loans to associates and joint ventures Advance against investments Amounts incurred on investment properties Proceeds from disposal of investment properties Proceeds from sale of assets held for sale Amounts incurred on property, plant and equipment Proceeds from disposal of property, plant and equipment Purchase of intangible assets Deposits maturing after three months (including deposits under lien) Cash acquired on business combination Acquisition of an associate Net cash flows used in investing activities (3.384,889) 3,323,571 657,518 146,362 (695,729) (334,640) (2.841,385) 605,293 2.235,116 (1,452,686) 163.645 17 (2,684,355) 2.218,317 859,548 143,527 (316,797) (1,006,104) (3,656,730) 193,878 14,731 (2.640,975) 33.865 (1,009) 4,330,138 9 322,658 67,752 (66,500) 15 (1.253.914) (2.511,966) (USS 1.00 - AED 3.673) 2019 2018 AED'000 AED 000 (Restated)* Notes 22 22 12,426,583 (11,694,585) 5,238,467 (5.917,036) Cash flows from financing activities Proceeds from interest-bearing loans and borrowings Repayment of interest-bearing loans and borrowings Dividends paid (including dividends of subsidiaries paid to non-controlling interests) Finance costs paid Directors' bonus paid (including Directors' bonus of a subsidiary) Proceeds from issuance of Sukuk series 4 Repayment of Sukuk series 2 Payment of lease liabilities Acquisition of non-controlling interests Net cash flows used in financing activities (4,544.954) (945,900) (12,000) 23 23 2.3(b) 19 (2,284,586) (1,182,405) (16,800) 1,836,500 (1,836,500) (44,145) (496,872) (3.292,810) (6,181,423) Decrease in cash and cash equivalents Net foreign exchange difference Cash and cash equivalents at the beginning of the year Cash and cash equivalents at the end of the year (3.928,547) 124,313 8,962,678 (7.249.023) (29,181) 16,240,882 8,962,678 5,158,444