Required: Decide all places, where in the Cash Flow Statement (under indirect format) category will be shown. Follow the example below and the format of Cash Flow Statement attached in Moodle. For this task an indirect of Cash Flow Statement can be used. Category (in 2020) EXAMPLE: Company purchased a land for 30 000 to build a warehouse; paid in cash. 1.Company received interest from purchased bonds in the amount of 1 200. 2.Company recorded amortization on a licence of 1200. 3.Company granted a loan to related enterprise of 36 000 and transferred the money. 4.Company recorded a write off of inventories due to damage done by flood 2300. 5.Company sold licence for 2000 in cash; the current value of licence at sale was 2 900. Place in the Cash Flow Statement Amount / Sign 30 000/ BII1. minus CASH FLOW STATEMENT (INDIRECT METHOD) HORIZONTAL VERSION A. Cash flows from operating activities .Net profit/(Loss) I. Adjustments for 1. Amortisation and depreciation 2. Foreign exchange gains/(losses) 3. Interest and participation in profits (dividends) 4. (Gains)/losses on investing activities 5. Increase/(decrease) in provisions 6. (Increase)/decrease in inventory 7. (Increase)/decrease in receivables 8. Increase/(decrease) in current liabilities 9.1 Increase/ (decrease) in accruals 9.2 (Increase)/ decrease in prepayments 10. Other adjustments III. Net cash from operating activities 0 B. Cash flows from investing activities I. Cash inflows 1. Disposals of intangible assets and tangible fixed assets 2. Disposal of Investment properties and investment intangible assets 3.1 From finacial assets in related enterprises 3.2 From finacial assets in other enterprises 4. Other cash inflows from investing activities II. Cash Outflows 1. Purchase of intangible assets and tangible fixed assets 2. Investment in properties and intangible assets 3.1 On financial assets in related enterprises 3.2 On financial assets in other enterprises 4. Other cash outflows on investing activities III. Net cash from/ (used in) investing acitivities c. Cash flows from financing activities 01. Cash inflows 1. Net cash inflows from issuance of shares and other equity instruments 2. Bank loans, overdrafts and loans 3. Issuance of debt securities 4. Other cash inflows from financing activities II. Cash outflows 01. Purchase of own shares 2. Dividends and other payments to shareholders 3. Cash outflows in appropriation other than payments to shareholders 4. Repayment of bank loans, overdrafts and loans 5. Redemption of ebt securities 6. In respect of other financial liabilities 07. Repayment of finance lease liabilities 8. Interest paid 9. Other cash outflows on financing activities III. Net cash from/(used in) financing activities D. Net increase/ (decrease) in cash and cash equivalents 0 E. Change in cash and cash equivalents in the balance sheet F. Cash and cash equivalents at start of the year G. Cash and cash equivalents at end of year 0 0