Pls highlight cash element below the accounts exactly And how to distinguish non cash generated in cash flow CASH FLOWS FROMYUSED IN) OPERATING ACTIVITIES Profit before taxation Adjustments for Depreciation of property plant and equipment Unrealised loss/(gain) on foreign exchange Share of loss in associate company Gain on disposal of property plant and equipment Property, plant and equipment written off Dividend income Interest income Interest expense Operating profit before working capital changes Decrease/ (increase) in inventories Decrease increase) in trade and other receivables (Decrease increase in trade and other payables Cash generated from operations Tax refund Tax paid Interest received Interest paid Net cash generated from operating activities CASH FLOWS FROM(USED IN) INVESTING ACTIVITIES Proceeds from disposal of property plant and equipment Investment in associate company Dividend received Capital work-in-progress Purchase of property, plant and equipment Net cash used in investing activities NOTE A CASH AND CASH EQUIVALENTS Cash and cash equivalents included in the statements of cash flows comprise the following Statements of Financial Position amounts: Deposits with licensed banks Cash and bank balances Less: Deposit pledged with licensed bank ASSETS Non-current assets Property, plant and equipment Capital work-in-progress Investments in subsidiary company Investment in associate company Other investment Current assets Inventories Trade and other receivables Tax recoverable Cash and bank balances TOTAL ASSETS EQUITY AND LIABILITIES Equity attributable to equity holders of the Company Share capital Reserves Total equity Non-current liabilities Deferred taxation Current liabilities Trade and other payables Tax payable Total liabilities TOTAL EQUITY AND LIABILITIES Pls highlight cash element below the accounts exactly And how to distinguish non cash generated in cash flow CASH FLOWS FROMYUSED IN) OPERATING ACTIVITIES Profit before taxation Adjustments for Depreciation of property plant and equipment Unrealised loss/(gain) on foreign exchange Share of loss in associate company Gain on disposal of property plant and equipment Property, plant and equipment written off Dividend income Interest income Interest expense Operating profit before working capital changes Decrease/ (increase) in inventories Decrease increase) in trade and other receivables (Decrease increase in trade and other payables Cash generated from operations Tax refund Tax paid Interest received Interest paid Net cash generated from operating activities CASH FLOWS FROM(USED IN) INVESTING ACTIVITIES Proceeds from disposal of property plant and equipment Investment in associate company Dividend received Capital work-in-progress Purchase of property, plant and equipment Net cash used in investing activities NOTE A CASH AND CASH EQUIVALENTS Cash and cash equivalents included in the statements of cash flows comprise the following Statements of Financial Position amounts: Deposits with licensed banks Cash and bank balances Less: Deposit pledged with licensed bank ASSETS Non-current assets Property, plant and equipment Capital work-in-progress Investments in subsidiary company Investment in associate company Other investment Current assets Inventories Trade and other receivables Tax recoverable Cash and bank balances TOTAL ASSETS EQUITY AND LIABILITIES Equity attributable to equity holders of the Company Share capital Reserves Total equity Non-current liabilities Deferred taxation Current liabilities Trade and other payables Tax payable Total liabilities TOTAL EQUITY AND LIABILITIES
